Local Tax Act
Article 314-7, paragraph (11)
第三百十四条の七第十一項
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
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 amount exceeds 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).
第一項の特例控除額は、同項の所得割の納税義務者が前年中に支出した特例控除対象寄附金の額の合計額のうち二千円を超える金額に、次の各号に掲げる場合の区分に応じ、当該各号に定める割合を乗じて得た金額の五分の三（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、五分の四）に相当する金額（当該金額が当該納税義務者の第三百十四条の三及び前条の規定を適用した場合の所得割の額の百分の二十に相当する金額を超えるときは、当該百分の二十に相当する金額）とする。
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.第一項の特例控除額は、同項の所得割の納税義務者が前年中に支出した特例控除対象寄附金の額の合計額のうち二千円を超える金額に、次の各号に掲げる場合の区分に応じ、当該各号に定める割合を乗じて得た金額の五分の三（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、五分の四）に相当する金額
（当該とする。ただし、当該相当する金額が当該納税義務者の第三百十四条の三及び前条の規定を適用した場合の所得割の額の百分の二十に相当する金額を超えるときは、当該百分の二十に相当する金額）と百十五万八千円（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、百五十四万四千円）とのいずれか低い金額を超えるときは、当該いずれか低い金額とする。