Local Tax Act

Severance pay or other such compensation: means thethis means severance pay or other such compensation prescribed in Article 30, paragraph (1) of the Income Tax Act (including lump-sum payments deemed to be severance pay or other such compensation under Article 31 of that Act and amounts deemed to be severance pay or other such compensation under Article 29-429-5 of the Act on Special Measures Concerning Taxation);.

Spouse in the same household: means, among the spousesthis means a spouse of a person liable for prefectural inhabitant tax whose living expenses are paid from the same resources as that person liable for tax (excluding who shares a livelihood with that person (excluding one who falls under a relative employed only by a blue-return filer prescribed in Article 32, paragraph (3) whoand receives the salary prescribed in that paragraph, and one who falls under a relative employed only in the business prescribed in paragraph (4) of that Article), those whose total income forin the year preceding the year that includes the first day of the relevant fiscal year in question (hereinafter in this Article through Article 45-3 referred to as the "previous year") is 580,000620,000 yen or less;.

Dependent: means, among this means any of the relatives of a person liable for prefectural inhabitant tax (excluding the spouse of that person liable for taxthat person's spouse), the children entrusted to a foster parentparents prescribed in Article 6-4 of the Child Welfare Act (Act No. 164 of 1947) pursuant to Article 27, paragraph (1), item (iii) of that Act, and the elderly persons entrusted to a person entrusted with care prescribed in item (iii) of, pursuant to Article 11, paragraph (1) , item (iii) of the Act on Social Welfare for the Elderly (Act No. 133 of 1963) pursuant to that item, whose living expenses are paid from the same resources as that person liable for tax (excluding , to a foster caregiver prescribed in that item, who share a livelihood with that person (excluding one who falls under a relative employed only by a blue-return filer prescribed in Article 32, paragraph (3) whoand receives the salary prescribed in that paragraph, and one who falls under a relative employed only in the business prescribed in paragraph (4) of that Article), thoseand whose total income forin the previous year is 580,000620,000 yen or less;.

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: 260,000 yen for each person with a disability (or 300,000 yen, where that person is a person with a particular disability (meaning, ofamong persons with disabilities, a person with a severe mental or physical disability who is specified by Cabinet Order; the same applies in paragraphs (3) and (8) and Article 37hereinafter in this Division and Article 45-3-3, paragraph (2), item (ii)));

The amount of special deduction inunder paragraph (1) is the amount equivalent to two-fifths (or one-fifth, where thatthe person liable for tax has a domicilean address within the area of a designated city) of the amount obtained by multiplying the portion exceeding 2,000 yen of the total amount of donations eligible for the special deduction paid inmade during the previous year by the person liable for the income levy under that paragraph by the ratio provided in proportion specified in each of the following items according to the classification of cases listed in those items (or the set forth in that item; provided, however, that where that equivalent amount exceeds the lower of the amount equivalent to 20 percent/100 of the amount of the income levy of that person liable for tax when calculated by applying Article 35 and the preceding Article are applied, where the former amount exceeds that and 772,000 yen (386,000 yen where that person liable for tax has an address within the area of a designated city), it is that lower amount).

the name of the spouse who shares a livelihood with the person liable for the income levy (that person being limited to a person whose total income is 10,000,000 yen or less) (the spouse (excluding a personone who falls under a relative employed only by a blue-return filer prescribed in Article 32, paragraph (3) and receives the salary prescribed in that paragraph, and a personone who falls under a relative employed only in the business prescribed in paragraph (4) of that Article, and ; the same applies in paragraph (1), item (ii) of the following Article) (limited to a personone whose total income is 1,330,000 yen or less; the same applies in paragraph (1) of the following Article) who shares a livelihood with the person liable for the income levy (limited to one whose total income is 10,000,000 yen or less);

A person who is required to submit the return prescribed in Article 203-6, paragraph (1) of the Income Tax Act pursuant to that paragraph, or a person listed in Article 24, paragraph (1), item (i) who receives payment of the public pension, etc. prescribed in Article 203-6, paragraph (1) of the Income Tax Act (excluding that to which Article 203-7 of that Act applies; referred to as "public pension, etc." in this paragraph) in the area where this Act is enforced, and who has a specified spouse (meaning a spouse who shares a livelihood with the person liable for the income levy (limited to a person whose total income is 9,000,000 yen or less) (limited to a person who has income pertaining to severance pay or other such compensation, etc. (limited to the severance pay or other such compensation, etc. prescribed in Article 50-2; the same applies hereinafter in this paragraph) and whose total income is 950,000 yen or less); the same applies in item (ii)), or a dependent (limited to a person under 16 years of age, or a claimable dependent who has income pertaining to severance pay or other such compensation, etc.) or specified relative (limited to a person who has income pertaining to severance pay or other such compensation, etc. and whose total income is 850,000 yen or less) (referred to as a "recipient of public pensions, etc." in this Article) must, by the day before the day on which he or she first receives payment of public pension, etc. each year from the payer of public pensions, etc. prescribed in Article 203-6, paragraph (1) of the Income Tax Act through whom the return is to be submitted (referred to as a "payer of public pensions, etc." in this Article), listed below (hereinafter in this Article referred to as a "recipient of public pensions, etc.") must, by the day before the day on which the person first receives payment of public pensions, etc. from the payer of public pensions, etc. (meaning the payer of the public pensions, etc. prescribed in Article 203-6, paragraph (1) of the Income Tax Act (hereinafter in this paragraph referred to as "public pensions, etc.") through whom the return prescribed in that paragraph is to be submitted; the same applies hereinafter in this Article) each year, submit, as provided by Order of the Ministry of Internal Affairs and Communications, submit a return stating the matters set forth in the items of the following mattersparagraph, together with the return prescribed in Article 317-3-3, paragraph (1), throughvia that payer of public pensions, etc., to the mayor of the municipality of the place of domicile of that recipient of public pensions, etc.

the appellation of that payer of public pensions, etc.a person who must submit the return prescribed in Article 203-6, paragraph (1) of the Income Tax Act pursuant to that paragraph;

the name of the specified spousea person listed in Article 24, paragraph (1), item (i) who receives payment of public pension, etc. (excluding that to which Article 203-7 of the Income Tax Act applies) in the area where this Act is enforced, and who has a specified spouse (meaning a spouse who shares a livelihood with the person liable for the income levy (limited to a person whose total income is 9,000,000 yen or less) (limited to a person whose total income is 950,000 yen or less); the same applies in the following item and item (iii) of the following paragraph) (limited to a person who has income pertaining to severance pay or other such compensation, etc. (limited to the severance pay or other such compensation, etc. prescribed in Article 50-2; the same applies hereinafter in this item)), or a dependent (limited to a person under 16 years of age, or a claimable dependent who has income pertaining to severance pay or other such compensation, etc.) or a specified relative (limited to a person who has income pertaining to severance pay or other such compensation, etc. and whose total income is 850,000 yen or less);

the name of a dependent or specified relative;a person listed in Article 24, paragraph (1), item (i) who receives payment of public pension, etc. (limited to that to which Article 203-7 of the Income Tax Act applies) in the area where this Act is enforced (excluding a person for whom the amount of that public pension, etc. to be paid during that year is less than the amount specified by Cabinet Order as of the day before the day on which the person is first to receive payment of that public pension, etc. in that year), and who is a person with a disability, a widow or a single parent, or who has a specified spouse, a dependent (limited to a person under 16 years of age or a claimable dependent) or a specified relative (limited to a person whose total income is 850,000 yen or less).

other matters specified by Order of the Ministry of Internal Affairs and Communications.

The matters to be stated in the return under the preceding paragraph are the following:

the appellation of the payer of public pensions, etc.;

where the recipient of public pensions, etc. falls under a person with a particular disability or any other person with a disability, that fact and the facts under which the recipient falls under that category, and where the recipient falls under a widow or single parent, that fact;

the name of the specified spouse;

the name of a dependent or specified relative;

other matters specified by Order of the Ministry of Internal Affairs and Communications.

In the case where the return under the preceding paragraph (1) is submitted through the payer of public pensions, etc., if the matters to be stated in that return are unchanged from the matters stated in the return under that paragraph submitted through that payer of public pensions, etc. in the previous year of that year, the recipient of public pensions, etc. may, only if that payer of public pensions, etc. has obtained the approval of the Commissioner of the National Tax Agency prescribed in Article 203-6, paragraph (2) of the Income Tax Act, as provided by Order of the Ministry of Internal Affairs and Communications, submit, in place of the matters to be stated under the preceding paragraph (1), a return under that paragraph stating that there is no such change, together with the return prescribed in Article 317-3-3, paragraph (2)(3).

If the payer of public pensions, etc. through whom the return under paragraph (1) is to be submitted has taken measures enabling it to properly receive, by electronic or magnetic means, the provision of the matters to be stated in that return, and otherwise satisfies the requirements specified by Cabinet Order, a recipient of public pensions, etc. may, as provided by Order of the Ministry of Internal Affairs and Communications, in lieu of submitting that return, provide to that payer of public pensions, etc., by electronic or magnetic means, the matters to be stated in that return together with the matters to be stated in the return prescribed in Article 317-3-3, paragraph (4)(5).

With regard to the application of the provisions of paragraph (3)(4) where the provisions of the preceding paragraph apply, the phrase "the return under that paragraph is" in that paragraph is deemed to be replaced with "the matters to be stated in the return under that paragraph are", "accepted by the payer of public pensions, etc." with "provided to the payer of public pensions, etc.", and "the day on which it was accepted" with "the day on which they were provided".

Severance pay or other such compensation, etc.: means the severance pay or other such compensation , etc. prescribed in Article 30, paragraph (1) of the Income Tax Act (including lump-sum payments deemed to be severance pay or other such compensation , etc. under Article 31 of that Act and amounts deemed to be severance pay or other such compensation , etc. under Article 29-429-5 of the Act on Special Measures Concerning Taxation);

Spouse in the same household: means, among spouses of a person liable for municipal inhabitant tax whose living expenses are paid from the same resources as that person (excluding a spouse who falls under a relative employed only by a blue-return filer prescribed in Article 313, paragraph (3) and receives the salary prescribed in that paragraph, and a spouse who falls under a relative employed only in the business prescribed in Article 313, paragraph (4)), a person whose total income for the year preceding the year that includes the first day of the relevant fiscal year (hereinafter referred to as the "previous year" in this Article, Article 295, Articles 313 tothrough 317-3 and Articles 317-6 tothrough 321-7-9) is 580,000620,000 yen or less.

Dependent: means, among relatives of a person liable for municipal inhabitant tax (excluding the spouse of that person liable for tax), children entrusted to a foster parent prescribed in Article 6-4 of the Child Welfare Act pursuant to Article 27, paragraph (1), item (iii) of that Act and elderly persons entrusted, pursuant to Article 11, paragraph (1), item (iii) of the Act on Social Welfare for the Elderly, to a nursing care provider prescribed in that item, whose living expenses are paid from the same resources as that person liable for tax (excluding those who fall under a relative employed only by a blue-return filer prescribed in Article 313, paragraph (3) and receive the salary prescribed in that paragraph, and those who fall under a relative employed only in the business prescribed in Article 313, paragraph (4)), those whose total income for the previous year is 580,000620,000 yen or less.

a person liable for the income levy who is a person with a disability, or a person liable for the income levy who has a spouse in the same household or dependent who is a person with a disability: 260,000 yen for each person with a disability (300,000 yen if that person is a person with a particular disability (meaning, among persons with disabilities, those with a severe mental or physical disability who are specified by Cabinet Order; the same applies in paragraphs (3) and (8) and Article 314-6hereinafter in this Subsection and Article 317-3-3, paragraph (2), item (ii)))

The amount of special deduction in paragraph (1) is the amount equivalent to three-fifths (or four-fifths, where that person liable for tax has a domicile within the area of a designated city) of the amount obtained by multiplying the portion exceeding 2,000 yen of the total amount of donations eligible for the special deduction paid in the previous year by the person liable for the income levy under that paragraph by the ratio provided in the following items according to the classification of cases listed in those items (or, where that ; provided, however, that where that equivalent amount exceeds the lower of the amount equivalent to 20 percent of the amount of the income levy of that person liable for tax when Article 314-3 and the preceding Article are applied, the amount equivalent to that 20 percent) and 1,158,000 yen (or 1,544,000 yen, where that person liable for tax has a domicile within the area of a designated city), the amount is that lower amount.

the name of the spouse who shares the same livelihood with the person liable for the income levy (that person being limited to one whose total income is 10,000,000 yen or less) (the spouse excluding one who falls under a relative employed only by a blue-return filer prescribed in Article 313, paragraph (3) and receives the salary prescribed in that paragraph, and one who falls under a relative employed only in the business prescribed in paragraph (4) of that Article, and limited to one whose total income is 1,330,000 yen or less; the same applies in paragraph (1) of the following Article; the same applies in paragraph (1), item (ii) of the following Article) (limited to one whose total income is 1,330,000 yen or less);

A person who is required to submit the return prescribed in Article 203-6, paragraph (1) of the Income Tax Act pursuant to that paragraph, or a person listed in Article 294, paragraph (1), item (i) who receives payment of the public pension, etc. prescribed in Article 203-6, paragraph (1) of the Income Tax Act (excluding that to which Article 203-7 of that Act applies; referred to as "public pension, etc." in this paragraph) in the area where this Act is in force, and who has a specified spouse (meaning a spouse who shares the same livelihood with the person liable for the income levy (limited to one whose total income is 9,000,000 yen or less) (limited to one who has income pertaining to severance pay or other such compensation, etc. (limited to the severance pay or other such compensation, etc. prescribed in Article 328; the same applies hereinafter in this paragraph) and whose total income is 950,000 yen or less); the same applies in item (ii)), or a dependent (limited to a person under 16 years of age, or a claimable dependent who has income pertaining to severance pay or other such compensation, etc.) or a specified relative (limited to one who has income pertaining to severance pay or other such compensation, etc. and whose total income is 850,000 yen or less) (referred to as a "recipient of public pensions, etc." in this Article) must, by the day before the day on which the recipient first receives payment of public pension, etc. each year from the payer of public pensions, etc. prescribed in Article 203-6, paragraph (1) of the Income Tax Act through whom the return is to be submitted (referred to as a "payer of public pensions, etc."listed in the following items (referred to as a "recipient of public pensions, etc." in this Article) must, by the day before the day on which the person first receives payment of public pension, etc. each year from the payer of public pensions, etc. (meaning the payer of the public pension, etc. prescribed in Article 203-6, paragraph (1) of the Income Tax Act (referred to as "public pension, etc." in this paragraph) through whom the return prescribed in that paragraph is to be submitted; the same applies hereinafter in this Article), as provided by Order of the Ministry of Internal Affairs and Communications, submit a return stating the matters set forth in the items of the following mattersparagraph, through that payer of public pensions, etc., to the mayor of the municipality of the place of domicile of that recipient of public pensions, etc.

the appellation of that payer of public pensions, etc.a person who must submit the return prescribed in Article 203-6, paragraph (1) of the Income Tax Act pursuant to that paragraph;

the name of the specified spousea person listed in Article 294, paragraph (1), item (i) who receives payment of public pension, etc. (excluding that to which Article 203-7 of the Income Tax Act applies) in the area where this Act is enforced, and who has a specified spouse (meaning a spouse who shares a livelihood with the person liable for the income levy (limited to a person whose total income is 9,000,000 yen or less) (limited to a person whose total income is 950,000 yen or less); the same applies in the following item and item (iii) of the following paragraph) (limited to a person who has income pertaining to severance pay or other such compensation, etc. (limited to the severance pay or other such compensation, etc. prescribed in Article 328; the same applies hereinafter in this item)), or a dependent (limited to a person under 16 years of age, or a claimable dependent who has income pertaining to severance pay or other such compensation, etc.) or a specified relative (limited to a person who has income pertaining to severance pay or other such compensation, etc. and whose total income is 850,000 yen or less);

the name of a dependent or specified relative;a person listed in Article 294, paragraph (1), item (i) who receives payment of public pension, etc. (limited to that to which Article 203-7 of the Income Tax Act applies) in the area where this Act is enforced (excluding a person for whom the amount of that public pension, etc. to be paid during that year is less than the amount specified by Cabinet Order as of the day before the day on which the person is first to receive payment of that public pension, etc. in that year), and who is a person with a disability, a widow or a single parent, or who has a specified spouse, a dependent (limited to a person under 16 years of age or a claimable dependent) or a specified relative (limited to a person whose total income is 850,000 yen or less).

other matters specified by Order of the Ministry of Internal Affairs and Communications.

The matters to be stated in the return under the preceding paragraph are the following:

the appellation of the payer of public pensions, etc.;

where the recipient of public pensions, etc. falls under a person with a particular disability or any other person with a disability, that fact and the facts under which the recipient falls under that category, and where the recipient falls under a widow or single parent, that fact;

the name of the specified spouse;

the name of a dependent or specified relative;

other matters specified by Order of the Ministry of Internal Affairs and Communications.

In the case where the return under the preceding paragraph (1) is submitted through the payer of public pensions, etc., if the matters to be stated in that return are unchanged from the matters stated in the return under that paragraph submitted through that payer of public pensions, etc. in the previous year of that year, the recipient of public pensions, etc. may, only if that payer of public pensions, etc. has obtained the approval of the Commissioner of the National Tax Agency prescribed in Article 203-6, paragraph (2) of the Income Tax Act, as provided by Order of the Ministry of Internal Affairs and Communications, submit, in place of the matters to be stated under the preceding paragraph (1), a return under that paragraph stating that there is no such change.

With regard to the application of the provisions of paragraph (3)(4) where the provisions of the preceding paragraph apply, the phrase "the return under that paragraph is" in that paragraph is deemed to be replaced with "the matters to be stated in the return under that paragraph are", "accepted by the payer of public pensions, etc." with "provided to the payer of public pensions, etc.", and "the day on which it was accepted" with "the day on which they were provided".