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Local Tax Act

地方税法（ちほうぜいほう）

Amended by

Act Partially Amending the Local Tax Act, etc.

地方税法等の一部を改正する法律

The whole text as amended, on e-Gov

On the day Act No. 41 of 2026 (産業技術力強化法の一部を改正する法律) . The exact day is not fixed yet.

The same amending law also changes

4 provisions changed · 13 provisions in the supplementary provisions · 10 provisions moved to another number

Each provision the amendment changes, as it will read: the words it adds are underlined, and a bar marks where it removes words. “Show removed words” strikes those through in place; “Before and after” sets the two wordings side by side. A provision that only moves to another number says the number it had. The Japanese is the law; the icon beside each English column says whose English it is.

How the changes are shown

Underlined: words the amendment adds. A bar: where it removes words. Struck through: the words it removes.

Article 23 · Meanings of the Terms Relating to Prefectural Inhabitant Tax第二十三条（道府県民税に関する用語の意義）

2 reworded
Read it in the amended law
  • ChangedArticle 23, paragraph (1), item (iv), (a)

    Domestic corporation: the corporation tax amount calculated in accordance withunder the provisions of the Corporation Tax Act and other laws and regulations relating toconcerning corporation tax (excluding the amount of corporation tax on the international minimum tax amount (meaning the international minimum tax amount prescribed in Article 82-3, paragraph (1) of that Act) offor each covered fiscal year (meaning theeach covered fiscal year prescribed in Article 15-2 of the Corporation Tax Act; the same applies hereinafter in this item), the amount of corporation tax on the international minimum tax residual amount (meaning the international minimum tax residual amount prescribed in Article 82-11, paragraph (1) of that Act) offor each covered fiscal year, and the amount of corporation tax on the domestic minimum tax amount (meaning the domestic minimum tax amount prescribed in Article 82-19, paragraph (1) of that Act) offor each covered fiscal year), meaning that amount before the application of the provisions of Article 68 of the Corporation Tax Act (including where applied with the replacement of terms terms replaced pursuant to Article 3-3, paragraph (5), Article 6, paragraph (3), Article 8-3, paragraph (5), Article 9-2, paragraph (4), Article 9-3-2, paragraph (7), Article 41-9, paragraph (4), Article 41-12, paragraph (4) and Article 41-12-2, paragraph (7) of the Act on Special Measures Concerning Taxation), Article 69 of the Corporation Tax Act (Act No. 26 of 1957)), Article 69 (including where applied with the replacement of terms terms replaced pursuant to Article 66-7, paragraph (1) and Article 66-9-3, paragraph (1) of the Act on Special Measures Concerning Taxation), Article 69-2 of the Corporation Tax Act (including where applied with the replacement of terms terms replaced pursuant to Article 9-3-2, paragraph (7), Article 9-6, paragraph (4), Article 9-6-2, paragraph (4), Article 9-6-3, paragraph (4) and Article 9-6-4, paragraph (4) of the Act on Special Measures Concerning Taxation) and Article 70 of the Corporation Tax Act, and Article 42-4, Article 42-4-2, Article 42-5, Article 42-10 (excluding paragraphs (1), (3), (4) and (7)), Article 42-11 (excluding paragraphs (1), (3) through (5) and (8)), Article 42-11-2 (excluding paragraphs (1), (3), (4) and (7)), Article 42-12 (excluding paragraphs (1), (3) through (5) and (8)), Article 42-12-2, Article 42-12-5, Article 42-12-6 (excluding paragraphs (1), (9) through (11) and (19)), Article 42-12-7 (excluding paragraphs (1), (5), (6), (8), (9) and (12)), Article 66-7 (excluding paragraphs (2), (6) and (10) through (13)) and Article 66-9-3 (excluding paragraphs (2), (5) and (9) through (12)) of the Act on Special Measures Concerning Taxation, and not including the amounts of delinquent tax, interest tax, penalty tax for understatement, penalty tax for failure to file and heavy penalty tax relating toon corporation tax;

    内国法人　法人税法その他の法人税に関する法令の規定により計算した法人税額（各対象会計年度（法人税法第十五条の二に規定する対象会計年度をいう。以下この号において同じ。）の国際最低課税額（同法第八十二条の三第一項に規定する国際最低課税額をいう。）に対する法人税の額、各対象会計年度の国際最低課税残余額（同法第八十二条の十一第一項に規定する国際最低課税残余額をいう。）に対する法人税の額及び各対象会計年度の国内最低課税額（同法第八十二条の十九第一項に規定する国内最低課税額をいう。）に対する法人税の額を除く。）で、法人税法第六十八条（租税特別措置法（昭和三十二年法律第二十六号）第三条の三第五項、第六条第三項、第八条の三第五項、第九条の二第四項、第九条の三の二第七項、第四十一条の九第四項、第四十一条の十二第四項及び第四十一条の十二の二第七項の規定により読み替えて適用する場合を含む。）、第六十九条（租税特別措置法第六十六条の七第一項及び第六十六条の九の三第一項の規定により読み替えて適用する場合を含む。）、第六十九条の二（租税特別措置法第九条の三の二第七項、第九条の六第四項、第九条の六の二第四項、第九条の六の三第四項及び第九条の六の四第四項の規定により読み替えて適用する場合を含む。）及び第七十条並びに租税特別措置法第四十二条の四、第四十二条の四の二、第四十二条の五、第四十二条の十（第一項、第三項、第四項及び第七項を除く。）、第四十二条の十一（第一項、第三項から第五項まで及び第八項を除く。）、第四十二条の十一の二（第一項、第三項、第四項及び第七項を除く。）、第四十二条の十二（第一項、第三項から第五項まで及び第八項を除く。）、第四十二条の十二の二、第四十二条の十二の五、第四十二条の十二の六（第一項、第九項から第十一項まで及び第十九項を除く。）、第四十二条の十二の七（第一項、第五項、第六項、第八項、第九項及び第十二項を除く。）、第六十六条の七（第二項、第六項及び第十項から第十三項までを除く。）及び第六十六条の九の三（第二項、第五項及び第九項から第十二項までを除く。）の規定の適用を受ける前のものをいい、法人税に係る延滞税、利子税、過少申告加算税、無申告加算税及び重加算税の額を含まないものとする。

  • ChangedArticle 23, paragraph (1), item (iv), (b)

    Foreign corporation: for each of the following classificationscategories of domestic source income, the corporation tax amount calculated in accordance withunder the provisions of the Corporation Tax Act and other laws and regulations relating toconcerning corporation tax (excluding the amount of corporation tax on the international minimum tax residual amount (meaning the international minimum tax residual amount prescribed in Article 145-2, paragraph (1) of the Corporation Tax Act) offor each covered fiscal year and the amount of corporation tax on the domestic minimum tax amount (meaning the domestic minimum tax amount prescribed in Article 145-6, paragraph (1) of that Act) offor each covered fiscal year), meaning that amount before the application of the provisions of Article 68 of the Corporation Tax Act (including where applied with the replacement of terms terms replaced pursuant to Article 9-3-2, paragraph (7), Article 41-9, paragraph (4), Article 41-12, paragraph (4) and Article 41-12-2, paragraph (7) of the Act on Special Measures Concerning Taxation) as applied mutatis mutandis pursuant to Article 144 of the Corporation Tax Act (including where applied with the replacement of terms terms replaced pursuant to Article 9-3-2, paragraph (7), Article 41-9, paragraph (4), Article 41-12, paragraph (4), Article 41-12-2, paragraph (7) and Article 41-22, paragraph (2) of the Act on Special Measures Concerning Taxation), Article 144-2 and Article 144-2-2 of the Corporation Tax Act (including where applied with the replacement of terms terms replaced pursuant to Article 9-3-2, paragraph (7), Article 9-6, paragraph (4), Article 9-6-2, paragraph (4), Article 9-6-3, paragraph (4) and Article 9-6-4, paragraph (4) of the Act on Special Measures Concerning Taxation), and Article 42-4, Article 42-4-2, Article 42-5, Article 42-10 (excluding paragraphs (1), (3), (4) and (7)), Article 42-11 (excluding paragraphs (1), (3) through (5) and (8)), Article 42-11-2 (excluding paragraphs (1), (3), (4) and (7)), Article 42-12 (excluding paragraphs (1), (3) through (5) and (8)), Article 42-12-2, Article 42-12-5, Article 42-12-6 (excluding paragraphs (1), (9) through (11) and (19)) and Article 42-12-7 (excluding paragraphs (1), (5), (6), (8), (9) and (12)) of the Act on Special Measures Concerning Taxation, and not including the amounts of delinquent tax, interest tax, penalty tax for understatement, penalty tax for failure to file and heavy penalty tax relating toon corporation tax:

    外国法人　次に掲げる国内源泉所得の区分ごとに、法人税法その他の法人税に関する法令の規定により計算した法人税額（各対象会計年度の国際最低課税残余額（法人税法第百四十五条の二第一項に規定する国際最低課税残余額をいう。）に対する法人税の額及び各対象会計年度の国内最低課税額（同法第百四十五条の六第一項に規定する国内最低課税額をいう。）に対する法人税の額を除く。）で、法人税法第百四十四条（租税特別措置法第九条の三の二第七項、第四十一条の九第四項、第四十一条の十二第四項、第四十一条の十二の二第七項及び第四十一条の二十二第二項の規定により読み替えて適用する場合を含む。）において準用する法人税法第六十八条（租税特別措置法第九条の三の二第七項、第四十一条の九第四項、第四十一条の十二第四項及び第四十一条の十二の二第七項の規定により読み替えて適用する場合を含む。）、第百四十四条の二及び第百四十四条の二の二（租税特別措置法第九条の三の二第七項、第九条の六第四項、第九条の六の二第四項、第九条の六の三第四項及び第九条の六の四第四項の規定により読み替えて適用する場合を含む。）並びに租税特別措置法第四十二条の四、第四十二条の四の二、第四十二条の五、第四十二条の十（第一項、第三項、第四項及び第七項を除く。）、第四十二条の十一（第一項、第三項から第五項まで及び第八項を除く。）、第四十二条の十一の二（第一項、第三項、第四項及び第七項を除く。）、第四十二条の十二（第一項、第三項から第五項まで及び第八項を除く。）、第四十二条の十二の二、第四十二条の十二の五、第四十二条の十二の六（第一項、第九項から第十一項まで及び第十九項を除く。）及び第四十二条の十二の七（第一項、第五項、第六項、第八項、第九項及び第十二項を除く。）の規定の適用を受ける前のものをいい、法人税に係る延滞税、利子税、過少申告加算税、無申告加算税及び重加算税の額を含まないものとする。

Article 292 · Meanings of the Terms Relating to Municipal Inhabitant Tax第二百九十二条（市町村民税に関する用語の意義）

2 reworded
Read it in the amended law
  • ChangedArticle 292, paragraph (1), item (iv), (a)

    Domestic corporation: the corporation tax amount calculated in accordance with the provisions of the Corporation Tax Act and other laws and regulations relating to corporation tax (excluding the amount of corporation tax on the international minimum tax amount (meaning the international minimum tax amount prescribed in Article 82-3, paragraph (1) of that Act) of each covered fiscal year (meaning the covered fiscal year prescribed in Article 15-2 of the Corporation Tax Act; the same applies hereinafter in this item), the amount of corporation tax on the international minimum tax residual amount (meaning the international minimum tax residual amount prescribed in Article 82-11, paragraph (1) of that Act) of each covered fiscal year, and the amount of corporation tax on the domestic minimum tax amount (meaning the domestic minimum tax amount prescribed in Article 82-19, paragraph (1) of that Act) of each covered fiscal year), before the application of Article 68 of the Corporation Tax Act (including where applied with the replacement of terms pursuant to Article 3-3, paragraph (5), Article 6, paragraph (3), Article 8-3, paragraph (5), Article 9-2, paragraph (4), Article 9-3-2, paragraph (7), Article 41-9, paragraph (4), Article 41-12, paragraph (4) and Article 41-12-2, paragraph (7) of the Act on Special Measures Concerning Taxation), Article 69 of the Corporation Tax Act (including where applied with the replacement of terms pursuant to Article 66-7, paragraph (1) and Article 66-9-3, paragraph (1) of the Act on Special Measures Concerning Taxation), Article 69-2 of the Corporation Tax Act (including where applied with the replacement of terms pursuant to Article 9-3-2, paragraph (7), Article 9-6, paragraph (4), Article 9-6-2, paragraph (4), Article 9-6-3, paragraph (4) and Article 9-6-4, paragraph (4) of the Act on Special Measures Concerning Taxation) and Article 70 of the Corporation Tax Act, and Article 42-4, Article 42-4-2, Article 42-5, Article 42-10 (excluding paragraphs (1), (3), (4) and (7)), Article 42-11 (excluding paragraphs (1), (3) through (5) and (8)), Article 42-11-2 (excluding paragraphs (1), (3), (4) and (7)), Article 42-12 (excluding paragraphs (1), (3) through (5) and (8)), Article 42-12-2, Article 42-12-5, Article 42-12-6 (excluding paragraphs (1), (9) through (11) and (19)), Article 42-12-7 (excluding paragraphs (1), (5), (6), (8), (9) and (12)), Article 66-7 (excluding paragraphs (2), (6) and (10) through (13)) and Article 66-9-3 (excluding paragraphs (2), (5) and (9) through (12)) of the Act on Special Measures Concerning Taxation, and not including the amounts of delinquent tax, interest tax, penalty tax for understatement, penalty tax for failure to file and heavy penalty tax relating to corporation tax;

    内国法人　法人税法その他の法人税に関する法令の規定により計算した法人税額（各対象会計年度（法人税法第十五条の二に規定する対象会計年度をいう。以下この号において同じ。）の国際最低課税額（同法第八十二条の三第一項に規定する国際最低課税額をいう。）に対する法人税の額、各対象会計年度の国際最低課税残余額（同法第八十二条の十一第一項に規定する国際最低課税残余額をいう。）に対する法人税の額及び各対象会計年度の国内最低課税額（同法第八十二条の十九第一項に規定する国内最低課税額をいう。）に対する法人税の額を除く。）で、法人税法第六十八条（租税特別措置法第三条の三第五項、第六条第三項、第八条の三第五項、第九条の二第四項、第九条の三の二第七項、第四十一条の九第四項、第四十一条の十二第四項及び第四十一条の十二の二第七項の規定により読み替えて適用する場合を含む。）、第六十九条（租税特別措置法第六十六条の七第一項及び第六十六条の九の三第一項の規定により読み替えて適用する場合を含む。）、第六十九条の二（租税特別措置法第九条の三の二第七項、第九条の六第四項、第九条の六の二第四項、第九条の六の三第四項及び第九条の六の四第四項の規定により読み替えて適用する場合を含む。）及び第七十条並びに租税特別措置法第四十二条の四、第四十二条の四の二、第四十二条の五、第四十二条の十（第一項、第三項、第四項及び第七項を除く。）、第四十二条の十一（第一項、第三項から第五項まで及び第八項を除く。）、第四十二条の十一の二（第一項、第三項、第四項及び第七項を除く。）、第四十二条の十二（第一項、第三項から第五項まで及び第八項を除く。）、第四十二条の十二の二、第四十二条の十二の五、第四十二条の十二の六（第一項、第九項から第十一項まで及び第十九項を除く。）、第四十二条の十二の七（第一項、第五項、第六項、第八項、第九項及び第十二項を除く。）、第六十六条の七（第二項、第六項及び第十項から第十三項までを除く。）及び第六十六条の九の三（第二項、第五項及び第九項から第十二項までを除く。）の規定の適用を受ける前のものをいい、法人税に係る延滞税、利子税、過少申告加算税、無申告加算税及び重加算税の額を含まないものとする。

  • ChangedArticle 292, paragraph (1), item (iv), (b)

    Foreign corporation: for each of the following classifications of domestic source income, the corporation tax amount calculated in accordance with the provisions of the Corporation Tax Act and other laws and regulations relating to corporation tax (excluding the amount of corporation tax on the international minimum tax residual amount (meaning the international minimum tax residual amount prescribed in Article 145-2, paragraph (1) of the Corporation Tax Act) of each covered fiscal year and the amount of corporation tax on the domestic minimum tax amount (meaning the domestic minimum tax amount prescribed in Article 145-6, paragraph (1) of that Act) of each covered fiscal year), before the application of Article 68 of the Corporation Tax Act (including where applied with the replacement of terms pursuant to Article 9-3-2, paragraph (7), Article 41-9, paragraph (4), Article 41-12, paragraph (4) and Article 41-12-2, paragraph (7) of the Act on Special Measures Concerning Taxation) as applied mutatis mutandis pursuant to Article 144 of the Corporation Tax Act (including where applied with the replacement of terms pursuant to Article 9-3-2, paragraph (7), Article 41-9, paragraph (4), Article 41-12, paragraph (4), Article 41-12-2, paragraph (7) and Article 41-22, paragraph (2) of the Act on Special Measures Concerning Taxation), Article 144-2 and Article 144-2-2 of the Corporation Tax Act (including where applied with the replacement of terms pursuant to Article 9-3-2, paragraph (7), Article 9-6, paragraph (4), Article 9-6-2, paragraph (4), Article 9-6-3, paragraph (4) and Article 9-6-4, paragraph (4) of the Act on Special Measures Concerning Taxation), and Article 42-4, Article 42-4-2, Article 42-5, Article 42-10 (excluding paragraphs (1), (3), (4) and (7)), Article 42-11 (excluding paragraphs (1), (3) through (5) and (8)), Article 42-11-2 (excluding paragraphs (1), (3), (4) and (7)), Article 42-12 (excluding paragraphs (1), (3) through (5) and (8)), Article 42-12-2, Article 42-12-5, Article 42-12-6 (excluding paragraphs (1), (9) through (11) and (19)) and Article 42-12-7 (excluding paragraphs (1), (5), (6), (8), (9) and (12)) of the Act on Special Measures Concerning Taxation, and not including the amounts of delinquent tax, interest tax, penalty tax for understatement, penalty tax for failure to file and heavy penalty tax relating to corporation tax:

    外国法人　次に掲げる国内源泉所得の区分ごとに、法人税法その他の法人税に関する法令の規定により計算した法人税額（各対象会計年度の国際最低課税残余額（法人税法第百四十五条の二第一項に規定する国際最低課税残余額をいう。）に対する法人税の額及び各対象会計年度の国内最低課税額（同法第百四十五条の六第一項に規定する国内最低課税額をいう。）に対する法人税の額を除く。）で、法人税法第百四十四条（租税特別措置法第九条の三の二第七項、第四十一条の九第四項、第四十一条の十二第四項、第四十一条の十二の二第七項及び第四十一条の二十二第二項の規定により読み替えて適用する場合を含む。）において準用する法人税法第六十八条（租税特別措置法第九条の三の二第七項、第四十一条の九第四項、第四十一条の十二第四項及び第四十一条の十二の二第七項の規定により読み替えて適用する場合を含む。）、第百四十四条の二及び第百四十四条の二の二（租税特別措置法第九条の三の二第七項、第九条の六第四項、第九条の六の二第四項、第九条の六の三第四項及び第九条の六の四第四項の規定により読み替えて適用する場合を含む。）並びに租税特別措置法第四十二条の四、第四十二条の四の二、第四十二条の五、第四十二条の十（第一項、第三項、第四項及び第七項を除く。）、第四十二条の十一（第一項、第三項から第五項まで及び第八項を除く。）、第四十二条の十一の二（第一項、第三項、第四項及び第七項を除く。）、第四十二条の十二（第一項、第三項から第五項まで及び第八項を除く。）、第四十二条の十二の二、第四十二条の十二の五、第四十二条の十二の六（第一項、第九項から第十一項まで及び第十九項を除く。）及び第四十二条の十二の七（第一項、第五項、第六項、第八項、第九項及び第十二項を除く。）の規定の適用を受ける前のものをいい、法人税に係る延滞税、利子税、過少申告加算税、無申告加算税及び重加算税の額を含まないものとする。

13 changes in the supplementary provisions (附則)

Supplementary Provisions, Article 8 · Special Provisions on the Tax Base, etc. of Corporate Prefectural Inhabitant Tax and Municipal Inhabitant Tax附則第八条（法人の道府県民税及び市町村民税の課税標準等の特例）

7 reworded · 4 added · 10 moved
Read it in the amended law
  • ChangedSupplementary Provisions, Article 8, paragraph (4)

    For the time being, with respectregard to corporate prefectural inhabitant tax and municipal inhabitant tax for each business year of a small and medium sized enterprise, etc. (meaning a small and medium sized enterprise, etc. prescribed in Article 42-12-5, paragraph (2) of the Act on Special Measures Concerning Taxation (referred to as "small and medium-sized enterprises, etc."; hereinafter in the following paragraph through paragraph (11)(15) and paragraphs (13)(17) through (15)), in the application of Article 23, paragraph (1), item (iv), (a) and Article 292, paragraph (1), item (iv), (a) (19) referred to as "small and medium sized enterprise, etc."), in the case where there is an amount deducted pursuant to Article 42-4, paragraph (14) of the Act on Special Measures Concerning Taxation from the corporation tax amount for that business year, the for the application of Article 23, paragraph (1), item (iv), (a) and Article 292, paragraph (1), item (iv), (a), the phrase "Article 42-4," in those provisions is deemed to be replaced with "Article 42-4, paragraphs (1), (4) and (7), and paragraph (8), item (vi), (b) and item (vii),", and "及び" (and) following "excluding" in those provisions)" with "並びに" (and, connecting a larger group).

    当分の間、租税特別措置法第四十二条の十二の五第二項に規定する中小企業者等（次項から第十一項まで及び第十三項から第十五項第十五項まで及び第十七項から第十九項までにおいて「中小企業者等」という。）の各事業年度の法人の道府県民税及び市町村民税にあつては、当該事業年度の法人税額について同法第四十二条の四第十四項の規定により控除された金額がある場合における第二十三条第一項第四号イ及び第二百九十二条第一項第四号イの規定の適用については、これらの規定中「第四十二条の四、」とあるのは「第四十二条の四第一項、第四項、第七項並びに第八項第六号ロ及び第七号、」と、「除く。）及び」とあるのは「除く。）並びに」とする。

  • ChangedSupplementary Provisions, Article 8, paragraph (5)

    For the time being, with respectregard to corporate prefectural inhabitant tax and municipal inhabitant tax for each business year of a small and medium sized enterprise, etc., in the application of Article 23, paragraph (1), item (iv) and Article 292, paragraph (1), item (iv) in the case where there is an amount deducted pursuant to Article 42-4-2, paragraph (1) of the Act on Special Measures Concerning Taxation from the corporation tax amount for that business year, the for the application of Article 23, paragraph (1), item (iv) and Article 292, paragraph (1), item (iv), the phrase "Article 42-4-2" in Article 23, paragraph (1), item (iv), (a) and Article 292, paragraph (1), item (iv), (a) is deemed to be replaced with "Article 42-4-2, paragraph (2)", and the phrase "Article 42-4-2, Article 42-1042-5" in Article 23, paragraph (1), item (iv), (b) and Article 292, paragraph (1), item (iv), (b) with "Article 42-1042-5".

    当分の間、中小企業者等の各事業年度の法人の道府県民税及び市町村民税にあつては、当該事業年度の法人税額について租税特別措置法第四十二条の四の二第一項の規定により控除された金額がある場合における第二十三条第一項第四号及び第二百九十二条第一項第四号の規定の適用については、第二十三条第一項第四号イ及び第二百九十二条第一項第四号イ中「第四十二条の四の二」とあるのは「第四十二条の四の二第二項」と、第二十三条第一項第四号ロ及び第二百九十二条第一項第四号ロ中「第四十二条の四の二、第四十二条の十」とあるのは「第四十二条の十第四十二条の五」とあるのは「第四十二条の五」とする。

  • AddedSupplementary Provisions, Article 8, paragraph (8)

    In the case where there is an amount deducted pursuant to Article 42-5, paragraph (1) of the Act on Special Measures Concerning Taxation from the corporation tax amount for each business year of a small and medium sized enterprise, etc., for the application of Article 23, paragraph (1), item (iv) and Article 292, paragraph (1), item (iv), the phrase "Article 42-5" in Article 23, paragraph (1), item (iv), (a) and Article 292, paragraph (1), item (iv), (a) is deemed to be replaced with "Article 42-5, paragraph (2) and paragraph (3), item (ii)", "(10) through (13)) and Article 66-9-3" with "(10) through (13)) and Article 66-9-3", and the phrase "Article 42-5" in Article 23, paragraph (1), item (iv), (b) and Article 292, paragraph (1), item (iv), (b) with "Article 42-5, paragraph (2)".

    中小企業者等の各事業年度の法人税額について租税特別措置法第四十二条の五第一項の規定により控除された金額がある場合における第二十三条第一項第四号及び第二百九十二条第一項第四号の規定の適用については、第二十三条第一項第四号イ及び第二百九十二条第一項第四号イ中「第四十二条の五」とあるのは「第四十二条の五第二項及び第三項第二号」と、「除く。）及び」とあるのは「除く。）並びに」と、第二十三条第一項第四号ロ及び第二百九十二条第一項第四号ロ中「第四十二条の五」とあるのは「第四十二条の五第二項」とする。

  • AddedSupplementary Provisions, Article 8, paragraph (9)

    In the case where there is an amount deducted pursuant to Article 42-5, paragraph (2) of the Act on Special Measures Concerning Taxation from the corporation tax amount for each business year of a small and medium sized enterprise, etc., for the application of Article 23, paragraph (1), item (iv) and Article 292, paragraph (1), item (iv), the phrase "Article 42-5" in Article 23, paragraph (1), item (iv), (a) and Article 292, paragraph (1), item (iv), (a) is deemed to be replaced with "Article 42-5, paragraph (1) and paragraph (3), item (ii)", "(10) through (13)) and Article 66-9-3" with "(10) through (13)) and Article 66-9-3", and the phrase "Article 42-5" in Article 23, paragraph (1), item (iv), (b) and Article 292, paragraph (1), item (iv), (b) with "Article 42-5, paragraph (1)".

    中小企業者等の各事業年度の法人税額について租税特別措置法第四十二条の五第二項の規定により控除された金額がある場合における第二十三条第一項第四号及び第二百九十二条第一項第四号の規定の適用については、第二十三条第一項第四号イ及び第二百九十二条第一項第四号イ中「第四十二条の五」とあるのは「第四十二条の五第一項及び第三項第二号」と、「除く。）及び」とあるのは「除く。）並びに」と、第二十三条第一項第四号ロ及び第二百九十二条第一項第四号ロ中「第四十二条の五」とあるのは「第四十二条の五第一項」とする。

  • AddedSupplementary Provisions, Article 8, paragraph (10)

    In the case where there is an amount added, pursuant to Article 42-4, paragraph (8), item (vi), (b) or item (vii) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 42-5, paragraph (3), item (ii) of that Act, to the corporation tax amount for each business year of a small and medium sized enterprise, etc., for the application of Article 23, paragraph (1), item (iv), (a), Article 53, paragraphs (3), (8), (13) and (19), paragraph (23), item (i), and paragraph (26), Article 292, paragraph (1), item (iv), (a) and Article 321-8, paragraphs (3), (8), (13) and (19), paragraph (23), item (i), and paragraph (26), the phrase "Article 42-5," in Article 23, paragraph (1), item (iv), (a) and Article 292, paragraph (1), item (iv), (a) is deemed to be replaced with "Article 42-5, paragraphs (1) and (2) and Article 42-4, paragraph (14) as applied mutatis mutandis pursuant to Article 42-5, paragraph (3), item (ii),", "(10) through (13)) and Article 66-9-3" with "(10) through (13)) and Article 66-9-3", and the phrase "Article 42-14, paragraph (1)" in Article 53, paragraphs (3), (8), (13) and (19), paragraph (23), item (i), and paragraph (26) and Article 321-8, paragraphs (3), (8), (13) and (19), paragraph (23), item (i), and paragraph (26) with "Article 42-4, paragraph (8), item (vi), (b) or item (vii) as applied mutatis mutandis pursuant to Article 42-5, paragraph (3), item (ii), Article 42-14, paragraph (1)".

    中小企業者等の各事業年度の法人税額について租税特別措置法第四十二条の五第三項第二号において準用する同法第四十二条の四第八項第六号ロ又は第七号の規定により加算された金額がある場合における第二十三条第一項第四号イ並びに第五十三条第三項、第八項、第十三項、第十九項、第二十三項第一号及び第二十六項並びに第二百九十二条第一項第四号イ並びに第三百二十一条の八第三項、第八項、第十三項、第十九項、第二十三項第一号及び第二十六項の規定の適用については、第二十三条第一項第四号イ及び第二百九十二条第一項第四号イ中「第四十二条の五、」とあるのは「第四十二条の五第一項及び第二項並びに同条第三項第二号において準用する同法第四十二条の四第十四項、同法」と、「除く。）及び」とあるのは「除く。）並びに」と、第五十三条第三項、第八項、第十三項、第十九項、第二十三項第一号及び第二十六項並びに第三百二十一条の八第三項、第八項、第十三項、第十九項、第二十三項第一号及び第二十六項中「第四十二条の十四第一項」とあるのは「第四十二条の五第三項第二号において準用する同法第四十二条の四第八項第六号ロ若しくは第七号、同法第四十二条の十四第一項」とする。

  • AddedSupplementary Provisions, Article 8, paragraph (11)

    In the case where there is an amount deducted, pursuant to Article 42-4, paragraph (14) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 42-5, paragraph (3), item (ii) of that Act, from the corporation tax amount for each business year of a small and medium sized enterprise, etc., for the application of Article 23, paragraph (1), item (iv), (a) and Article 292, paragraph (1), item (iv), (a), the phrase "Article 42-5," in those provisions is deemed to be replaced with "Article 42-5, paragraphs (1) and (2) and Article 42-4, paragraph (8), item (vi), (b) and item (vii) as applied mutatis mutandis pursuant to Article 42-5, paragraph (3), item (ii),", and "及び" (and) following "excluding)" with "並びに" (and, connecting a larger group).

    中小企業者等の各事業年度の法人税額について租税特別措置法第四十二条の五第三項第二号において準用する同法第四十二条の四第十四項の規定により控除された金額がある場合における第二十三条第一項第四号イ及び第二百九十二条第一項第四号イの規定の適用については、これらの規定中「第四十二条の五、」とあるのは「第四十二条の五第一項及び第二項並びに同条第三項第二号において準用する同法第四十二条の四第八項第六号ロ及び第七号、同法」と、「除く。）及び」とあるのは「除く。）並びに」とする。

  • ChangedSupplementary Provisions, Article 8, paragraph (21)

    Where a corporation to which Article 53, paragraph (7) or Article 321-8, paragraph (7) applies is, as of the last day of its business year of the merger, etc. prescribed in those provisions, a specified medical care corporation, with respect to the application of Article 53, paragraph (9) and Article 321-8, paragraph (9) to the prefectural inhabitant tax and municipal inhabitant tax of that corporation, "each item of paragraph (4)" in those provisions is deemed to be replaced with "each item of paragraph (4) as the terms are replaced pursuant to Article 8, paragraph (16)(20) of the Supplementary Provisions".

    第五十三条第七項又は第三百二十一条の八第七項の規定の適用を受ける法人が、当該法人のこれらの規定に規定する合併等事業年度終了の日において、特定医療法人である場合の当該法人の道府県民税及び市町村民税に係る第五十三条第九項及び第三百二十一条の八第九項の規定の適用については、これらの規定中「第四項各号」とあるのは、「附則第八条第十六項第二十項の規定により読み替えられた第四項各号」とする。

  • ChangedSupplementary Provisions, Article 8, paragraph (22)

    Where a corporation to which Article 53, paragraph (11) or Article 321-8, paragraph (11) applies is, as of the last day of that business year of the corporation, a specified medical care corporation, with respect to the application of Article 53, paragraph (12) and Article 321-8, paragraph (12) to the prefectural inhabitant tax and municipal inhabitant tax of that corporation, "each item of paragraph (4)" in those provisions is deemed to be replaced with "each item of paragraph (4) as the terms are replaced pursuant to Article 8, paragraph (16)(20) of the Supplementary Provisions".

    第五十三条第十一項又は第三百二十一条の八第十一項の規定の適用を受ける法人が、当該法人の当該事業年度終了の日において、特定医療法人である場合の当該法人の道府県民税及び市町村民税に係る第五十三条第十二項及び第三百二十一条の八第十二項の規定の適用については、これらの規定中「第四項各号」とあるのは、「附則第八条第十六項第二十項の規定により読み替えられた第四項各号」とする。

  • ChangedSupplementary Provisions, Article 8, paragraph (24)

    Where a corporation to which Article 53, paragraph (17) or Article 321-8, paragraph (17) applies is, as of the last day of that business year of the corporation, a specified medical care corporation, with respect to the application of Article 53, paragraph (18) and Article 321-8, paragraph (18) to the prefectural inhabitant tax and municipal inhabitant tax of that corporation, "each item of paragraph (4)" in those provisions is deemed to be replaced with "each item of paragraph (4) as the terms are replaced pursuant to Article 8, paragraph (16)(20) of the Supplementary Provisions".

    第五十三条第十七項又は第三百二十一条の八第十七項の規定の適用を受ける法人が、当該法人の当該事業年度終了の日において、特定医療法人である場合の当該法人の道府県民税及び市町村民税に係る第五十三条第十八項及び第三百二十一条の八第十八項の規定の適用については、これらの規定中「第四項各号」とあるのは、「附則第八条第十六項第二十項の規定により読み替えられた第四項各号」とする。

  • ChangedSupplementary Provisions, Article 8, paragraph (25)

    Where a corporation to which Article 53, paragraph (19) or Article 321-8, paragraph (19) applies is, as of the last day of the first business year after the business year in which the allocated deficit deduction amount prescribed in those provisions arose, a specified medical care corporation, with respect to the application of Article 53, paragraph (20) and Article 321-8, paragraph (20) to the prefectural inhabitant tax and municipal inhabitant tax of that corporation, "each item of paragraph (14)" in those provisions is deemed to be replaced with "each item of paragraph (14) as the terms are replaced pursuant to Article 8, paragraph (19)(23) of the Supplementary Provisions".

    第五十三条第十九項又は第三百二十一条の八第十九項の規定の適用を受ける法人が、当該法人のこれらの規定に規定する当該配賦欠損金控除額の生じた事業年度後最初の事業年度終了の日において、特定医療法人である場合の当該法人の道府県民税及び市町村民税に係る第五十三条第二十項及び第三百二十一条の八第二十項の規定の適用については、これらの規定中「第十四項各号」とあるのは、「附則第八条第十九項第二十三項の規定により読み替えられた第十四項各号」とする。

  • ChangedSupplementary Provisions, Article 8, paragraph (26)

    Where a corporation to which Article 53, paragraph (26) or Article 321-8, paragraph (26) applies is, as of the last day of the first business year after the business year or interim period (meaning the interim period prescribed in Article 80, paragraph (5) of the Corporation Tax Act) in which the deficit eligible for a refund prescribed in those provisions arose, a specified medical care corporation, with respect to the application of Article 53, paragraph (27) and Article 321-8, paragraph (27) to the prefectural inhabitant tax and municipal inhabitant tax of that corporation, "each item of paragraph (14)" in those provisions is deemed to be replaced with "each item of paragraph (14) as the terms are replaced pursuant to Article 8, paragraph (19)(23) of the Supplementary Provisions".

    第五十三条第二十六項又は第三百二十一条の八第二十六項の規定の適用を受ける法人が、当該法人のこれらの規定に規定する当該還付対象欠損金額の生じた事業年度又は中間期間（法人税法第八十条第五項に規定する中間期間をいう。）後最初の事業年度終了の日において、特定医療法人である場合の当該法人の道府県民税及び市町村民税に係る第五十三条第二十七項及び第三百二十一条の八第二十七項の規定の適用については、これらの規定中「第十四項各号」とあるのは、「附則第八条第十九項第二十三項の規定により読み替えられた第十四項各号」とする。

  • 10 provisions, Supplementary Provisions, Article 8, paragraph (12) to Supplementary Provisions, Article 8, paragraph (23), move to another number; their words stay the same.
    • Supplementary Provisions, Article 8, paragraph (12)Its words stay the same; only its number changes.
    • Supplementary Provisions, Article 8, paragraph (13)Its words stay the same; only its number changes.
    • Supplementary Provisions, Article 8, paragraph (14)Its words stay the same; only its number changes.
    • Supplementary Provisions, Article 8, paragraph (15)Its words stay the same; only its number changes.
    • Supplementary Provisions, Article 8, paragraph (16)Its words stay the same; only its number changes.
    • Supplementary Provisions, Article 8, paragraph (17)Its words stay the same; only its number changes.
    • Supplementary Provisions, Article 8, paragraph (18)Its words stay the same; only its number changes.
    • Supplementary Provisions, Article 8, paragraph (19)Its words stay the same; only its number changes.
    • Supplementary Provisions, Article 8, paragraph (20)Its words stay the same; only its number changes.
    • Supplementary Provisions, Article 8, paragraph (23)Its words stay the same; only its number changes.

Supplementary Provisions, Article 5附則第五条

Read it in the amended law
  • AddedSupplementary Provisions, Article 5, paragraph (1)

    The provisions of Article 23, paragraph (1), item (iv) of the Local Tax Act as amended by the provisions of Article 3 (limited to the part pertaining to the provisions of Article 42-5 of the New Act on Special Measures Concerning Taxation) and Article 8, paragraph (8) (limited to the part pertaining to that item), paragraph (9) (limited to the part pertaining to that item), paragraph (10) (limited to the part pertaining to that item and the provisions of Article 53 of the Local Tax Act) and paragraph (11) (limited to the part pertaining to that item) of the Supplementary Provisions of that Act apply to corporate prefectural inhabitant tax for business years ending on or after the date of enforcement of the provisions listed in Article 1, item (xiv) of the Supplementary Provisions.

    第三条の規定による改正後の地方税法第二十三条第一項第四号（新租税特別措置法第四十二条の五の規定に係る部分に限る。）並びに附則第八条第八項（同号の規定に係る部分に限る。）、第九項（同号の規定に係る部分に限る。）、第十項（同号及び地方税法第五十三条の規定に係る部分に限る。）及び第十一項（同号の規定に係る部分に限る。）の規定は、附則第一条第十四号に掲げる規定の施行の日以後に終了する事業年度分の法人の道府県民税について適用する。

Supplementary Provisions, Article 13附則第十三条

Read it in the amended law
  • AddedSupplementary Provisions, Article 13, paragraph (1)

    The provisions of Article 292, paragraph (1), item (iv) of the Local Tax Act as amended by the provisions of Article 3 (limited to the part pertaining to the provisions of Article 42-5 of the New Act on Special Measures Concerning Taxation) and Article 8, paragraph (8) (limited to the part pertaining to that item), paragraph (9) (limited to the part pertaining to that item), paragraph (10) (limited to the part pertaining to that item and the provisions of Article 321-8 of the Local Tax Act) and paragraph (11) (limited to the part pertaining to that item) of the Supplementary Provisions of that Act apply to corporate municipal inhabitant tax for business years ending on or after the date of enforcement of the provisions listed in Article 1, item (xiv) of the Supplementary Provisions.

    第三条の規定による改正後の地方税法第二百九十二条第一項第四号（新租税特別措置法第四十二条の五の規定に係る部分に限る。）並びに附則第八条第八項（同号の規定に係る部分に限る。）、第九項（同号の規定に係る部分に限る。）、第十項（同号及び地方税法第三百二十一条の八の規定に係る部分に限る。）及び第十一項（同号の規定に係る部分に限る。）の規定は、附則第一条第十四号に掲げる規定の施行の日以後に終了する事業年度分の法人の市町村民税について適用する。