Local Tax Act

A person listed in Article 24, paragraph (1), item (i) must, by March 15, as provided by Order of the Ministry of Internal Affairs and Communications, submit a return stating the following matters, together with the return concerning municipal inhabitant tax under Article 317-2, paragraph (1), to the mayor of the municipality of the place of domicile as of the assessment date; provided, however, that this does not apply to a person who, as of January 1, is paid salary (meaning salaries, wages, allowances, remuneration to members of the Diet, bonuses and salaries of a similar nature; referred to collectively as "salary" in this Section) or public pension, etc. prescribed in Article 35, paragraph (3) of the Income Tax Act (referred to as "public pension, etc." in this Article) by a person who has the obligation to submit a salary payment report or public pension payment report under Article 317-6, paragraph (1) or (4) and who had no income other than salary income or income other than income relating to public pension, etc. during the previous year (excluding a person who had no income other than income relating to public pension, etc. and who wishes to receive the deduction of the amount of social insurance premium deduction (excluding those specified by Cabinet Order), the amount of deduction for small enterprise-based mutual aid premiums and similar payments, the amount of life insurance premium deduction, the amount of earthquake insurance premium deduction, the amount of working student deduction, the amount of special spousal deduction (excluding that relating to a spouse (limited to one whose total income for the previous year is 950,000 yen or less) who shares the same livelihood with a person liable for the income levy (limited to one whose total income for the previous year is 9,000,000 yen or less), as prescribed in Article 34, paragraph (1), item (x)-2, and who does not fall under a claimable spouse), or the amount of deduction for dependents or the amount of special deduction for specified relatives prescribed in Article 34, paragraph (4) (excluding that relating to a specified relative (limited to one whose total income for the previous year is 850,000 yen or less)), or the deduction of those together with the amount of casualty loss deduction or the amount of medical expense deduction, the deduction of the amount of net loss prescribed in Article 32, paragraph (8), the deduction of the amount of net loss or casualty loss prescribed in paragraph (9) of that Article, or the deduction of the amount to be deducted under Article 37-2, paragraph (1) (excluding the part relating to the donations listed in item (iv) of that paragraph (excluding those made to a certified specified non-profit corporation prescribed in Article 2, paragraph (3) of the Act on Promotion of Specified Non-profit Activities and a special certified specified non-profit corporation prescribed in paragraph (4) of that Article; the same applies in paragraph (5))) and paragraph (11) of Article 37-2 (referred to as the "donation tax credit amount" in this Article)), and to a person specified by a Municipal Ordinance prescribed in the proviso to Article 317-2, paragraph (1).

Gross income, amount of retirement income or amount of timber income for the previous year;

Matters concerning the blue return dedicated employee salary amount (meaning the amount included in necessary expenses under Article 57, paragraph (1) of the Income Tax Act, calculated in accordance with the rules for calculation under that paragraph) or the deduction for a relative employed only in the business;

Matters concerning the deduction of the amount of net loss prescribed in Article 32, paragraph (8);

Matters concerning the deduction of the amount of net loss or casualty loss prescribed in Article 32, paragraph (9);

Matters concerning the deduction of the amount of casualty loss deduction, the amount of medical expense deduction, the amount of social insurance premium deduction, the amount of deduction for small enterprise-based mutual aid premiums and similar payments, the amount of life insurance premium deduction, the amount of earthquake insurance premium deduction, the amount of disability deduction, the amount of deduction for widows, the amount of single parent deduction, the amount of working student deduction, the amount of spousal deduction, the amount of special spousal deduction, the amount of deduction for dependents or the amount of special deduction for specified relatives;

Matters concerning the deduction of the donation tax credit amount;

Matters concerning dependents;

Matters other than those listed in the preceding items that are necessary for the assessment and collection of prefectural inhabitant tax.

Where a salary payment report under Article 317-6, paragraph (1) or a public pension payment report under paragraph (4) of that Article has not been submitted by January 31, and the mayor of the municipality finds it necessary for the assessment and collection of prefectural inhabitant tax, the mayor may designate, from among persons who, as of January 1, are paid salary or public pension, etc. by a person who has the obligation to submit a salary payment report or public pension payment report under those provisions, those who had no income other than salary income or income other than income relating to public pension, etc. during the previous year, and have them submit the return concerning prefectural inhabitant tax in the preceding paragraph, together with the return concerning municipal inhabitant tax under Article 317-2, paragraph (2), by the deadline under that paragraph.

A person who, as of January 1, is paid salary or public pension, etc. by a person who has the obligation to submit a salary payment report or public pension payment report under Article 317-6, paragraph (1) or (4) and who had no income other than salary income or income other than income relating to public pension, etc. during the previous year (excluding a person who is obliged to submit the return concerning prefectural inhabitant tax in paragraph (1) under the preceding two paragraphs) must, where the person wishes to receive the deduction of the amount of casualty loss deduction or the amount of medical expense deduction, the deduction of the amount of net loss prescribed in Article 32, paragraph (8), the deduction of the amount of net loss or casualty loss prescribed in paragraph (9) of that Article, or the deduction of the donation tax credit amount, submit, by March 15, as provided by Order of the Ministry of Internal Affairs and Communications, a return stating the matters concerning those deductions, together with the return concerning municipal inhabitant tax under Article 317-2, paragraph (3), to the mayor of the municipality of the place of domicile as of the assessment date.

A person prescribed in the proviso to paragraph (1) (excluding a person who has the obligation under paragraph (2) to submit the return concerning prefectural inhabitant tax referred to in paragraph (1)) may, if there is an amount of net loss or casualty loss in the previous year, submit, by March 15, the return concerning prefectural inhabitant tax referred to in that paragraph together with the return concerning municipal inhabitant tax referred to in Article 317-2, paragraph (4).

A person listed in Article 24, paragraph (1), item (i) who seeks to receive the deduction of the amount to be deducted under Article 37-2, paragraph (1) (limited to the part pertaining to the donations listed in item (iv) of that paragraph) must, by March 15, as provided by Order of the Ministry of Internal Affairs and Communications, submit a return stating the amount of the donation and other necessary matters, together with the return prescribed in Article 317-2, paragraph (5), to the mayor of the municipality of the place of domicile as of the assessment date.

In the case referred to in paragraph (1) or (4), when a person listed in Article 24, paragraph (1), item (i) who has salary received in the previous year to which the provisions of Article 190 of the Income Tax Act applied submits the return concerning prefectural inhabitant tax referred to in paragraph (1), the matters specified by Order of the Ministry of Internal Affairs and Communications among those listed in the items of that paragraph may be stated as specified by Order of the Ministry of Internal Affairs and Communications.

In the case where a person referred to in Article 24, paragraph (1), item (i) has submitted a final return prescribed in Article 2, paragraph (1), item (xxxvii) of the Income Tax Act (referred to as a "final return" in this Article) with respect to income tax for the previous year (excluding cases specified by Cabinet Order), for the purpose of applying the provisions of this Section, the return under paragraphs (1) through (4) of the preceding Article is deemed to have been submitted on the day on which that final return was submitted; provided, however, that this does not apply if that return was submitted before that day.

In the case referred to in the main clause of the preceding paragraph, among the matters stated in that final return (excluding matters specified by Order of the Ministry of Internal Affairs and Communications), those corresponding to the matters prescribed in the items of paragraph (1) or in paragraph (3) of the preceding Article, and the matters appended pursuant to the following paragraph (excluding matters specified by Order of the Ministry of Internal Affairs and Communications), are deemed to have been stated in the return under paragraphs (1) through (4) of that Article.

In the case referred to in the main clause of paragraph (1), a person who submits a final return must, as provided by Order of the Ministry of Internal Affairs and Communications, append to that final return the matters necessary for the assessment and collection of prefectural inhabitant tax.

A person who is required to submit the return prescribed in Article 194, paragraph (1) of the Income Tax Act pursuant to that paragraph (referred to as a "salary earner" in this Article) must, by the day before the day on which he or she first receives payment of salary each year from the payer of salary, etc. prescribed in that paragraph through whom the return is to be submitted (referred to as a "salary payer" in this Article), as provided by Order of the Ministry of Internal Affairs and Communications, submit a return stating the following matters, together with the return prescribed in Article 317-3-2, paragraph (1), through that salary payer, to the mayor of the municipality of the place of domicile of that salary earner.

the name or appellation of that salary payer;

the name of the spouse (excluding one who falls under a relative employed only by a blue-return filer prescribed in Article 32, paragraph (3) and receives salary prescribed in that paragraph, and one who falls under a relative employed only in the business prescribed in paragraph (4) of that 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) 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);

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 is submitted through the salary payer, if the matters to be stated in that return are unchanged from the matters stated in the return under that paragraph submitted through that salary payer in the previous year of that year (or, if that person submitted the return under the following paragraph through that salary payer in the course of that previous year, the return under that paragraph last submitted in that previous year), the salary earner may, 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, a return under that paragraph stating that there is no such change, together with the return prescribed in Article 317-3-2, paragraph (2).

A salary earner who has submitted the return under paragraph (1) must, if a change arises in the course of the year in the matters stated in that return, by the day before the day on which he or she first receives payment of salary from the salary payer referred to in that paragraph after the day on which the change arose, as provided by Order of the Ministry of Internal Affairs and Communications, submit a return stating the particulars of the change and other matters specified by Order of the Ministry of Internal Affairs and Communications, together with the return prescribed in Article 317-3-2, paragraph (3), through that salary payer, to the mayor of the municipality of the place of domicile of that salary earner.

In the case referred to in paragraph (1) and the preceding paragraph, when the return under those provisions is accepted by the salary payer through whom it is to be submitted, that return is deemed to have been submitted, on the day on which it was accepted, to the mayor of the municipality prescribed in those provisions.

If the salary payer through whom the return under paragraphs (1) and (3) is to be submitted has taken measures enabling it to properly receive, by electronic or magnetic means (meaning a method using an electronic data processing system or other method using information and communications technology that is specified by Order of the Ministry of Internal Affairs and Communications; the same applies hereinafter in this Subsection), the provision of the matters to be stated in that return, and otherwise satisfies the requirements specified by Cabinet Order, a salary earner may, as provided by Order of the Ministry of Internal Affairs and Communications, in lieu of submitting that return, provide to that salary payer, 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 317-3-2, paragraph (5).

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