Local Tax Act
Article 314-7, paragraph (1), item (iii)
第三百十四条の七第一項第三号
Each amendment that changed this provision, and each that will, oldest first. Each is shown against the wording just before it; where an amendment gives the provision another number, it is followed under the new one. Read it as it stands today
In force today
of the donations listed in Article 78, paragraph (2), items (ii) and (iii) of the Income Tax Act (including those deemed to be specified donations under paragraph (3) of that Article) and the donations relating to specified non-profit activities prescribed in Article 41-18-2, paragraph (2) of the Act on Special Measures Concerning Taxation (excluding the donations listed in the following item), those specified by a Municipal Ordinance of the municipality concerned as donations that contribute to the improvement of the welfare of residents;
所得税法第七十八条第二項第二号及び第三号に掲げる寄附金（同条第三項の規定により特定寄附金とみなされるものを含む。）並びに租税特別措置法第四十一条の十八の二第二項に規定する特定非営利活動に関する寄附金（次号に掲げる寄附金を除く。）のうち、住民の福祉の増進に寄与する寄附金として当該市町村の条例で定めるもの
ofOf the donations listed in Article 78, paragraph (2), items (ii)and (iii)through (iv) of the Income Tax Act(including those deemed to be specified donations under paragraph (3) of that Article)and the donationsrelatingrelated to specified non-profit activities prescribed in Article 41-18-2, paragraph (2) of the Act on Special Measures Concerning Taxation (excluding the donations listed in the following item), those specified byaMunicipal Ordinance of the municipalityconcernedas donationsthat contribute to the improvementcontributing to the promotion of the welfare of residents;所得税法第七十八条第二項第二号
及び第三号に掲げる寄附金（同条第三項の規定により特定寄附金とみなされるものを含む。）並びにから第四号までに掲げる寄附金及び租税特別措置法第四十一条の十八の二第二項に規定する特定非営利活動に関する寄附金（次号に掲げる寄附金を除く。）のうち、住民の福祉の増進に寄与する寄附金として当該市町村の条例で定めるもの