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Local Tax Act

地方税法（ちほうぜいほう）

Section 1 Municipal Inhabitant Tax (Articles 314-3 to 314-6)

The law as Act Partially Amending the Local Tax Act and the Act Partially Amending the Local Tax Act, etc. (Act No. 7 of 2025) leaves it, with the words it changes marked.

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Article 314-3第三百十四条の三

Tax Rate of the Income Levy（所得割の税率）

Article 314-3, paragraph (1)

The amount of the income levy is the amount obtained by multiplying the total of the taxable gross income, the taxable retirement income and the taxable timber income by the rate determined on the basis of the standard tax rate of six percent (or eight percent, where the person liable for the income levy has a domicile within the area of a city under Article 252-19, paragraph (1) of the Local Autonomy Act (referred to as a "designated city" in Article 314-6 and Article 314-7)). In this case, the rate so determined must be a single rate.

所得割の額は、課税総所得金額、課税退職所得金額及び課税山林所得金額の合計額に、百分の六（所得割の納税義務者が地方自治法第二百五十二条の十九第一項の市（第三百十四条の六及び第三百十四条の七において「指定都市」という。）の区域内に住所を有する場合には、百分の八）の標準税率によつて定める率を乗じて得た金額とする。この場合において、当該定める率は、一の率でなければならない。

Article 314-3, paragraph (2)

The "taxable gross income", "taxable retirement income" or "taxable timber income" in the preceding paragraph means the gross income, the amount of retirement income or the amount of timber income, respectively, for the previous year after the deductions under the preceding Article.

前項の「課税総所得金額」、「課税退職所得金額」又は「課税山林所得金額」とは、それぞれ前条の規定による控除後の前年の総所得金額、退職所得金額又は山林所得金額をいう。

Article 314-4第三百十四条の四

Tax Rate of the Corporation Tax Levy（法人税割の税率）

Article 314-4, paragraph (1)

The standard tax rate of the corporation tax levy is six percent; provided, however, that even where the levy is imposed at a tax rate exceeding the standard tax rate, the rate must not exceed 8.4 percent.

法人税割の標準税率は、百分の六とする。ただし、標準税率を超えて課する場合においても、百分の八・四を超えることができない。

Article 314-4, paragraph (2)

The tax rate of the corporation tax levy is the tax rate as of the last day of the computation period of the tax base of the corporation tax amount prescribed in Article 321-8, paragraph (1).

法人税割の税率は、第三百二十一条の八第一項に規定する法人税額の課税標準の算定期間の末日現在における税率による。

Article 314-5第三百十四条の五

Article 314-5, paragraph (1)

No English for this provision yet.

削除

Article 314-6第三百十四条の六

Adjustment Deduction（調整控除）

Article 314-6, paragraph (1)

With respect to a person liable for the income levy whose total income for the previous year is 25,000,000 yen or less, a municipality is to deduct, from the amount of the income levy of that person under Article 314-3, the amount provided in the following items according to the classification of cases listed in those items.

市町村は、前年の合計所得金額が二千五百万円以下である所得割の納税義務者については、その者の第三百十四条の三の規定による所得割の額から、次の各号に掲げる場合の区分に応じ、当該各号に定める金額を控除するものとする。

Article 314-6, paragraph (1), item (i)

in the case where the total of the taxable gross income, the taxable retirement income and the taxable timber income of that person liable for tax prescribed in Article 314-3, paragraph (2) (referred to as the "total taxable income amount" in this Article) is 2,000,000 yen or less: the amount equivalent to three percent (or four percent, where that person liable for tax has a domicile within the area of a designated city) of the lesser of the amounts listed below;

当該納税義務者の第三百十四条の三第二項に規定する課税総所得金額、課税退職所得金額及び課税山林所得金額の合計額（以下この条において「合計課税所得金額」という。）が二百万円以下である場合　次に掲げる金額のうちいずれか少ない金額の百分の三（当該納税義務者が指定都市の区域内に住所を有する場合には、百分の四）に相当する金額

Article 314-6, paragraph (1), item (i), (a)

The amount obtained by adding to 50,000 yen, where that person liable for tax falls under a person listed in the left-hand column of the following table, the sum of the amounts listed in the right-hand column of that table that relate to that person liable for tax

(1) A person liable for the income levy who is a person with a disability, or who has a spouse in the same household or a dependent who is a person with a disability (excluding a spouse in the same household and a dependent who is a cohabiting Person with a Particular Disability)	(i) Cases other than those listed in (ii): 10,000 yen per person with a disability (ii) Where that person with a disability is a person with a particular disability: 100,000 yen per person with a particular disability
(2) A person liable for the income levy who has a spouse in the same household or a dependent who is a cohabiting Person with a Particular Disability	220,000 yen per cohabiting Person with a Particular Disability
(3) A person liable for the income levy who is a widow or a single parent specified by Cabinet Order	10,000 yen
(4) A person liable for the income levy who is a single parent specified by Cabinet Order	50,000 yen
(5) A person liable for the income levy who is a working student	10,000 yen
(6) A person liable for the income levy who has a claimable spouse	(i) Cases other than those listed in (ii): 50,000 yen (40,000 yen, where the total income of that person liable for tax for the previous year exceeds 9,000,000 yen and is 9,500,000 yen or less, and 20,000 yen, where the total income of that person liable for tax for the previous year exceeds 9,500,000 yen and is 10,000,000 yen or less) (ii) Where that claimable spouse is an elderly claimable spouse: 100,000 yen (60,000 yen, where the total income of that person liable for tax for the previous year exceeds 9,000,000 yen and is 9,500,000 yen or less, and 30,000 yen, where the total income of that person liable for tax for the previous year exceeds 9,500,000 yen and is 10,000,000 yen or less)
(7) A person liable for the income levy who has a spouse prescribed in Article 314-2, paragraph (1), item (x)-2 who shares the same livelihood with the person (limited to one whose total income for the previous year is less than 550,000 yen) and who does not fall under a claimable spouse (excluding a person liable for the income levy whose spouse is subject to the application of that item as a person liable for the income levy prescribed in that item, and limited to one whose total income for the previous year is 10,000,000 yen or less)	(i) Cases other than those listed in (ii): 50,000 yen (40,000 yen, where the total income of that person liable for tax for the previous year exceeds 9,000,000 yen and is 9,500,000 yen or less, and 20,000 yen, where the total income of that person liable for tax for the previous year exceeds 9,500,000 yen and is 10,000,000 yen or less) (ii) Where the total income of that spouse for the previous year is 500,000 yen or more and less than 550,000 yen: 30,000 yen (20,000 yen, where the total income of that person liable for tax for the previous year exceeds 9,000,000 yen and is 9,500,000 yen or less, and 10,000 yen, where the total income of that person liable for tax for the previous year exceeds 9,500,000 yen and is 10,000,000 yen or less)
(8) A person liable for the income levy who has a claimable dependent (excluding an elderly dependent who is a cohabiting lineal ascendant)	(i) Cases other than those listed in (ii) and (iii): 50,000 yen per claimable dependent (ii) Where that claimable dependent is a specified dependent: 180,000 yen per specified dependent (iii) Where that claimable dependent is an elderly dependent: 100,000 yen per elderly dependent
(9) A person liable for the income levy who has an elderly dependent who is a cohabiting lineal ascendant	130,000 yen per elderly dependent

五万円に、当該納税義務者が次の表の上欄に掲げる者に該当する場合には、当該納税義務者に係る同表の下欄に掲げる金額を合算した金額を加算した金額

（１）　障害者である所得割の納税義務者又は障害者である同一生計配偶者若しくは扶養親族（同居特別障害者である同一生計配偶者及び扶養親族を除く。）を有する所得割の納税義務者	（ｉ）　（ｉｉ）に掲げる場合以外の場合　当該障害者一人につき一万円（ｉｉ）　当該障害者が特別障害者である場合　当該特別障害者一人につき十万円
（２）　同居特別障害者である同一生計配偶者又は扶養親族を有する所得割の納税義務者	当該同居特別障害者一人につき二十二万円
（３）　寡婦又はひとり親で政令で定めるものである所得割の納税義務者	一万円
（４）　ひとり親で政令で定めるものである所得割の納税義務者	五万円
（５）　勤労学生である所得割の納税義務者	一万円
（６）　控除対象配偶者を有する所得割の納税義務者	（ｉ）　（ｉｉ）に掲げる場合以外の場合　五万円（当該納税義務者の前年の合計所得金額が九百万円を超え九百五十万円以下である場合には四万円、当該納税義務者の前年の合計所得金額が九百五十万円を超え千万円以下である場合には二万円）（ｉｉ）　当該控除対象配偶者が老人控除対象配偶者である場合　十万円（当該納税義務者の前年の合計所得金額が九百万円を超え九百五十万円以下である場合には六万円、当該納税義務者の前年の合計所得金額が九百五十万円を超え千万円以下である場合には三万円）
（７）　自己と生計を一にする第三百十四条の二第一項第十号の二に規定する配偶者（前年の合計所得金額が五十五万円未満である者に限る。）で控除対象配偶者に該当しないものを有する所得割の納税義務者（当該配偶者が同号に規定する所得割の納税義務者として同号の規定の適用を受けているものを除き、前年の合計所得金額が千万円以下であるものに限る。）	（ｉ）　（ｉｉ）に掲げる場合以外の場合　五万円（当該納税義務者の前年の合計所得金額が九百万円を超え九百五十万円以下である場合には四万円、当該納税義務者の前年の合計所得金額が九百五十万円を超え千万円以下である場合には二万円）（ｉｉ）　当該配偶者の前年の合計所得金額が五十万円以上五十五万円未満である場合　三万円（当該納税義務者の前年の合計所得金額が九百万円を超え九百五十万円以下である場合には二万円、当該納税義務者の前年の合計所得金額が九百五十万円を超え千万円以下である場合には一万円）
（８）　控除対象扶養親族（同居直系尊属である老人扶養親族を除く。）を有する所得割の納税義務者	（ｉ）　（ｉｉ）及び（ｉｉｉ）に掲げる場合以外の場合　当該控除対象扶養親族一人につき五万円（ｉｉ）　当該控除対象扶養親族が特定扶養親族である場合　当該特定扶養親族一人につき十八万円（ｉｉｉ）　当該控除対象扶養親族が老人扶養親族である場合　当該老人扶養親族一人につき十万円
（９）　同居直系尊属である老人扶養親族を有する所得割の納税義務者	当該老人扶養親族一人につき十三万円

Article 314-6, paragraph (1), item (i), (b)

the total taxable income amount of that person liable for tax.

当該納税義務者の合計課税所得金額

Article 314-6, paragraph (1), item (ii)

in the case where the total taxable income amount of that person liable for tax exceeds 2,000,000 yen: the amount equivalent to three percent (or four percent, where that person liable for tax has a domicile within the area of a designated city) of the amount obtained by deducting the amount listed in (b) from the amount listed in (a) (where that amount is less than 50,000 yen, the amount is to be 50,000 yen).

当該納税義務者の合計課税所得金額が二百万円を超える場合　イに掲げる金額からロに掲げる金額を控除した金額（当該金額が五万円を下回る場合には、五万円とする。）の百分の三（当該納税義務者が指定都市の区域内に住所を有する場合には、百分の四）に相当する金額

Article 314-6, paragraph (1), item (ii), (a)

the amount obtained by adding to 50,000 yen, where that person liable for tax falls under a person listed in the left-hand column of the table in (a) of the preceding item, the sum of the amounts listed in the right-hand column of that table that relate to that person liable for tax;

五万円に、当該納税義務者が前号イの表の上欄に掲げる者に該当する場合には、当該納税義務者に係る同表の下欄に掲げる金額を合算した金額を加算した金額

Article 314-6, paragraph (1), item (ii), (b)

the amount obtained by deducting 2,000,000 yen from the total taxable income amount of that person liable for tax.

当該納税義務者の合計課税所得金額から二百万円を控除した金額

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Article 314-3第三百十四条の三

Article 314-4第三百十四条の四

Article 314-5第三百十四条の五

Article 314-6第三百十四条の六