Local Tax Act
Supplementary Provisions, Article 3-2-3, paragraph (3)
附則第三条の二の三第三項
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
With regard to the application of the provisions of the Corporation Tax Act to a public interest corporation, etc. prescribed in the preceding two paragraphs that has been subject to the application of those provisions, the phrase "tax pertaining to corporation tax on a retirement pension fund" in Article 38, paragraph (2), item (ii) of that Act is deemed to be replaced with "tax pertaining to corporation tax on a retirement pension fund and tax under Article 3-2-4, paragraph (1) or (2) of the Supplementary Provisions of the Local Tax Act (limited to the prefectural inhabitant tax or municipal inhabitant tax in the case where the value of the property prescribed in those provisions that relates to that prefectural inhabitant tax or municipal inhabitant tax has been included in gross profits in calculating the amount of income for each business year of that public interest corporation, etc. prescribed in those provisions)".
前二項の規定の適用を受けたこれらの規定に規定する公益法人等に対する法人税法の規定の適用については、同法第三十八条第二項第二号中「係るもの」とあるのは、「係るもの及び同法附則第三条の二の四第一項又は第二項の規定によるもの（当該道府県民税又は市町村民税に係るこれらの規定に規定する財産の価額がこれらの規定に規定する当該公益法人等の各事業年度の所得の金額の計算上益金の額に算入された場合における当該道府県民税又は市町村民税に限る。）」とする。
With regard to the application of the provisions of the Corporation Tax Act to a public interest corporation, etc. prescribed in the preceding two paragraphs that has been subject to the application of those provisions, the phrase "tax pertaining to corporation tax on a retirement pension fund" in Article 38, paragraph (2), item (ii) of that Act is deemed to be replaced with "tax pertaining to corporation tax on a retirement pension fund and tax under Article 3-2-4, paragraph (1) or (2) of the Supplementary Provisions of the Local Tax Act (limited to the prefectural inhabitant tax or municipal inhabitant tax in the case where the value of the property prescribed in those provisions that relates to that prefectural inhabitant tax or municipal inhabitant tax has been included in gross profits in calculating the amount of income for each business year of that public interest corporation, etc. prescribed in those provisions)"Where the provisions of the preceding two paragraphs apply, the following provisions apply.前二項の規定の適用
を受けたこれらの規定に規定する公益法人等に対する法人税法の規定の適用については、同法第三十八条第二項第二号中「係るもの」とあるのは、「係るもの及び同法附則第三条の二の四第一項又は第二項の規定によるもの（当該道府県民税又は市町村民税に係るこれらの規定に規定する財産の価額がこれらの規定に規定する当該公益法人等の各事業年度の所得の金額の計算上益金の額に算入された場合における当該道府県民税又は市町村民税に限る。）」とすがある場合には、次に定めるところによる。