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Article 24第二十四条
Persons Liable for Prefectural Inhabitant Tax, etc.（道府県民税の納税義務者等）
Article 24, paragraph (1)
Prefectural inhabitant tax is imposed on a person listed in item (i) by the sum of the per capita levy amount and the income levy amount, on a person listed in item (iii) by the sum of the per capita levy amount and the corporation tax levy amount, on persons listed in item (ii) and item (iv) by the per capita levy amount, on a person listed in item (iv)-2 by the corporation tax levy amount, on a person listed in item (v) by the interest levy amount, on a person listed in item (vi) by the dividend levy amount, and on a person listed in item (vii) by the share transfer income levy amount.
An individual who has a domicile in the prefecture;
道府県内に住所を有する個人
Article 24, paragraph (1), item (ii)
An individual who has an office, place of business or residential premises in the prefecture and who does not have a domicile in the municipality in which that office, place of business or residential premises is located;
A corporation that has an office or place of business in the prefecture;
道府県内に事務所又は事業所を有する法人
Article 24, paragraph (1), item (iv)
A corporation that has a dormitory, lodging facility, club or other similar facility in the prefecture (referred to as a "dormitory, etc."; the same applies hereinafter with regard to prefectural inhabitant tax) and does not have an office or place of business in that prefecture;
An individual who is subject to corporation tax by undertaking a trust subject to corporate taxation (meaning a trust subject to corporate taxation prescribed in Article 2, item (xxix)-2 of the Corporation Tax Act; the same applies hereinafter in this Section) and who has an office or place of business in the prefecture;
An individual who receives payment of interest and similar income through a business office, etc. located in the prefecture of a person who makes or handles the payment of interest and similar income;
An individual who receives payment of specified dividends and similar income and who has a domicile in the prefecture as of the date on which the payment of those specified dividends and similar income is to be received;
An individual who receives payment of consideration, etc. for the transfer of specified shares, etc. and who has a domicile in the prefecture as of January 1 of the year that includes the date on which the payment of that consideration, etc. for the transfer of specified shares, etc. is to be received.
An individual who has a domicile in the prefecture, as referred to in item (i), item (vi) and item (vii) of the preceding paragraph, means, with respect to a person to whom the Residential Basic Book Act applies, a person recorded in the Basic Resident Register of a municipality within the area of that prefecture (including a person deemed to be recorded in that Basic Resident Register pursuant to Article 294, paragraph (3), and excluding a person prescribed in paragraph (4) of that Article).
For the application of the provisions of this Section to a foreign corporation, its permanent establishment is deemed to be its office or place of business.
外国法人に対するこの節の規定の適用については、恒久的施設をもつて、その事務所又は事業所とする。
Article 24, paragraph (4)
Notwithstanding the provisions of paragraph (1), prefectural inhabitant tax on a person listed in Article 25, paragraph (1), item (ii) that conducts a profit-making business, or that undertakes a trust subject to corporate taxation, is imposed by the prefecture in which the office or place of business that conducts the trust affairs of that profit-making business or trust subject to corporate taxation is located.
Notwithstanding the provisions of paragraph (1), the corporation tax levy (limited to the corporation tax levy with the corporation tax amount relating to the return under Article 74, paragraph (1) of the Corporation Tax Act as its tax base) on corporations in the public interest, etc. (meaning corporations in the public interest, etc. under Article 2, item (vi) of the Corporation Tax Act, disaster prevention block improvement project associations, management association corporations and housing complex management association corporations, condominium reconstruction associations, condominium sale associations, condominium demolition associations and site division associations, authorized neighborhood associations prescribed in Article 260-2, paragraph (7) of the Local Autonomy Act, political parties, etc. that are corporations prescribed in Article 7-2, paragraph (1) of the Act on Granting of Juridical Personality to Political Party Receiving Political Party Grants (Act No. 106 of 1994), and specified non-profit corporations prescribed in Article 2, paragraph (2) of the Act on Promotion of Specified Non-profit Activities (Act No. 7 of 1998)) other than persons listed in Article 25, paragraph (1), item (ii), and on those deemed to be corporations under the following paragraph, is imposed by the prefecture in which the office or place of business that conducts the profit-making business or the trust affairs of a trust subject to corporate taxation of those persons is located.
An unincorporated association or foundation for which a representative or administrator has been designated and which conducts a profit-making business (including such an association or foundation that has discontinued a profit-making business; hereinafter referred to as an "association or foundation without juridical personality" with regard to prefectural inhabitant tax), or one that undertakes a trust subject to corporate taxation, is deemed to be a corporation, and the provisions of this Section (excluding Article 53, paragraphs (65) through (81)) apply.
With regard to a person listed in paragraph (1), item (ii), prefectural inhabitant tax is imposed on the basis that there is one tax liability for each municipality that imposes municipal inhabitant tax by the per capita levy.
The business office, etc. in paragraph (1), item (v) means a business office, office or other equivalent facility of a person who makes payment of interest and similar income, which carries out affairs of payment of interest and similar income (including affairs related to the payment of interest and similar income) specified by Cabinet Order (or, where there is a person handling the payment of interest and similar income who is specified by Cabinet Order, a business office, office or other equivalent facility of that person, which carries out those affairs of handling the payment of interest and similar income that are specified by Cabinet Order).
The scope of the profit-making business in paragraphs (4) through (6) is specified by Cabinet Order.
第四項から第六項までの収益事業の範囲は、政令で定める。
Article 24-2第二十四条の二
Application, etc. of the Provisions of This Section to Trustees of Trusts Subject to Corporate Taxation（法人課税信託の受託者に関するこの節の規定の適用等）
Article 24-2, paragraph (1)
A trustee of a trust subject to corporate taxation is deemed to be a separate person for each of the trust assets and liabilities of each trust subject to corporate taxation (meaning assets and liabilities belonging to the trust property and income and expenses attributable to that trust property; the same applies hereinafter in this paragraph and the following paragraph) and the personal assets and other holdings (meaning assets and liabilities, and income and expenses, other than the trust assets and liabilities of a trust subject to corporate taxation; the same applies in the following paragraph), and the provisions of this Section (excluding the preceding Article, the following Article, Article 24-3, Article 25, Articles 27 through 31, Article 52, Article 53, paragraph (31), Article 53-3, Article 54, Article 62, Division 3 of Subsection 3, Article 71-16, Division 3 of Subsection 4, Article 71-37, Division 3 of Subsection 5, Article 71-57 and Division 3 of Subsection 6; the same applies in paragraphs (3) through (5)) and Chapter V, Section 2 (excluding Articles 739-5 and 739-6; the same applies in paragraph (3)) apply.
In a case as referred to in the preceding paragraph, trust assets and liabilities of a trust subject to corporate taxation and the trustee's personal assets and other holdings are separately attributed to each of the persons deemed to be different from one another pursuant to the provisions of that paragraph.
The provisions of Article 6-3 of the Income Tax Act apply mutatis mutandis where the provisions of the preceding two paragraphs are applied in the provisions of this Section relating to individual prefectural inhabitant tax and in the provisions of Chapter V, Section 2.
The provisions of Article 4-3 of the Corporation Tax Act apply mutatis mutandis to the case where the provisions of paragraphs (1) and (2) are applied under the provisions of this Section concerning corporate prefectural inhabitant tax.
Where the provisions of this Section are applied to the trustee of a trust subject to corporate taxation pursuant to paragraph (1), paragraph (2) or the preceding paragraph, the terms listed in the middle column of the following table in the provisions listed in the left-hand column of that table are deemed to be replaced with the terms listed in the right-hand column of that table, respectively.
Article 23, paragraph (1), item (iv)-2, (a)
that paragraph
Article 53, paragraph (1) of the trustee corporation in its own capacity relating to that corporation (meaning a corporation that is the trustee of a trust subject to corporate taxation, in the case where the provisions of this Section are applied to that corporation, pursuant to Article 24-2, paragraphs (1) and (2), as the person to whom the personal assets and other holdings prescribed in paragraph (1) of that Article relating to that trust subject to corporate taxation belong; the same applies hereinafter in this Section)
Article 23, paragraph (1), item (iv)-2, (b)
Cabinet Order
Cabinet Order of the trustee corporation in its own capacity relating to that corporation
Article 23, paragraph (1), item (iv)-2, (c)
net assets amount
net assets amount of the trustee corporation in its own capacity relating to that corporation
the table in Article 52, paragraph (1)
the amount of stated capital, etc.
the amount of stated capital, etc. of the trustee corporation in its own capacity relating to that corporation
Article 52, paragraph (2), item (i)
that corporation
the trustee corporation in its own capacity relating to that corporation
Article 52, paragraph (2), item (ii)
that corporation
the trustee corporation in its own capacity relating to that corporation
Article 52, paragraphs (4) and (5)
the amount of stated capital, etc. of a corporation listed in paragraph (2), item
the amount of stated capital, etc. of the trustee corporation in its own capacity relating to a corporation listed in paragraph (2), item
Article 53, paragraph (1)
the per capita levy amount
if the corporation is a trustee corporation in its own capacity, the per capita levy amount to be paid by the trustee of the trust subject to corporate taxation relating to that trustee corporation in its own capacity
the location of the offices, places of business or dormitories, etc.
the location of the offices, places of business or dormitories, etc. (if the corporation is a trustee corporation in its own capacity, all offices, places of business, or dormitories, etc. possessed by the trustee of the trust subject to corporate taxation relating to that trustee corporation in its own capacity; the same applies hereinafter in this paragraph and the following paragraph)
and per capita levy amount
and, if the corporation is a trustee corporation in its own capacity, the per capita levy amount
Article 53, paragraph (2)
the per capita levy amount
if the corporation is a trustee corporation in its own capacity, the per capita levy amount to be paid by the trustee of the trust subject to corporate taxation relating to that trustee corporation in its own capacity
Article 53, paragraph (60)
A corporation that is under the obligation
A trustee corporation in its own capacity that is under the obligation
a corporation
a trustee corporation in its own capacity
of that corporation
possessed by the trustee of the trust subject to corporate taxation relating to the trustee corporation in its own capacity
Article 57, paragraph (1)
the amount obtained by adding the per capita levy amount to it
the corporation tax levy amount thus calculated (if the corporation is a trustee corporation in its own capacity, the amount obtained by adding to it the per capita levy amount to be paid by the trustee of the trust subject to corporate taxation relating to that trustee corporation in its own capacity)
In addition to what is provided for in the preceding paragraphs, matters necessary for the application of the provisions of this Section and Chapter V, Section 2 to the trustee of a trust subject to corporate taxation or a beneficiary of that trust are specified by Cabinet Order.
Persons Liable for Prefectural Inhabitant Tax Where the Person to Whom Income Belongs Is a Nominal Holder（収益の帰属する者が名義人である場合における道府県民税の納税義務者）
Article 24-2-2, paragraph (1)
In the case where the person to whom income arising from assets or a business is considered to belong under law is a mere nominal holder and does not enjoy that income, and a person other than that person enjoys that income, the prefectural inhabitant tax on that income is to be imposed on the person who enjoys that income.
Prefectural Inhabitant Tax and Trust Property（道府県民税と信託財産）
Article 24-3, paragraph (1)
With respect to income arising from trust property, the provisions of this Section and Chapter V, Section 2 are applied by deeming the beneficiary of the trust (limited to a person who actually has rights as a beneficiary) to hold the assets and liabilities belonging to the trust property of that trust; provided, however, that this does not apply to income arising from the trust property of a collective investment trust (meaning a collective investment trust prescribed in Article 13, paragraph (3), item (i) of the Income Tax Act), a retirement pension, etc. trust (meaning a retirement pension, etc. trust prescribed in item (ii) of that paragraph), or a trust subject to corporate taxation.
A person who actually has the authority to make changes to a trust (other than what Cabinet Order prescribes as the authority to make minor changes) and who is meant to benefit from the trust property (other than a beneficiary) is deemed to be a beneficiary as prescribed in the preceding paragraph, and the provisions of that paragraph apply.
The application of paragraph (1) in the case where there are two or more beneficiaries, the determination of whether a person falls under a person who is meant to benefit from the trust property as prescribed in the preceding paragraph, and other matters necessary for the application of the provisions of the preceding two paragraphs are specified by Cabinet Order.
Scope of Tax Exemption for Individual Prefectural Inhabitant Tax（個人の道府県民税の非課税の範囲）
Article 24-5, paragraph (1)
A prefecture may not impose the per capita levy and the income levy of prefectural inhabitant tax (excluding, for a person falling under item (ii), the income levy imposed pursuant to the provisions of Article 50-2 (hereinafter in this Subsection and the following Subsection referred to as the "separately taxed income levy")) on a person falling under any of the following items; provided, however, that this does not apply to a person who does not have a domicile in the area where this Act is in force.
a person receiving livelihood assistance under the provisions of the Public Assistance Act (Act No. 144 of 1950);
生活保護法（昭和二十五年法律第百四十四号）の規定による生活扶助を受けている者
Article 24-5, paragraph (1), item (ii)
a person with a disability, a minor, a widow, or a single parent (excluding cases where the total income of such a person for the previous year exceeds 1,350,000 yen).
When the provisions of item (i) of the preceding paragraph are applied to the separately taxed income levy, the determination of whether a person is one listed in that item is to be made based on the situation as of January 1 of the year in which the day on which the person is to receive payment of severance pay or other such compensation falls.
A prefecture may not impose the per capita levy of individual prefectural inhabitant tax, which is to be assessed and collected together with the per capita levy of individual municipal inhabitant tax, on a person on whom the per capita levy of individual municipal inhabitant tax may not be imposed pursuant to the provisions of Article 295, paragraph (3).