Local Tax Act
Supplementary Provisions, Article 5-4, paragraph (3)
附則第五条の四第三項
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 paragraph (1) where a person liable for the income levy of prefectural inhabitant tax has an amount of housing loans, etc. prescribed in Article 41, paragraph (1) of the Act on Special Measures Concerning Taxation relating to the acquisition, etc. of a dwelling prescribed in that paragraph that falls under the specified acquisition prescribed in paragraph (5) of that Article or the special specified acquisition prescribed in paragraph (16) of that Article, and the year of moving in is from 2014 to 2021, "2 percent" in paragraph (1) is deemed to be replaced with "2.8 percent", "1 percent" with "1.4 percent", "39,000 yen" with "54,600 yen", and "19,500 yen" with "27,300 yen".
道府県民税の所得割の納税義務者が、居住年が平成二十六年から令和三年までであつて、かつ、租税特別措置法第四十一条第五項に規定する特定取得又は同条第十六項に規定する特別特定取得に該当する同条第一項に規定する住宅の取得等に係る同項に規定する住宅借入金等の金額を有する場合における第一項の規定の適用については、同項中「百分の二」とあるのは「百分の二・八」と、「百分の一」とあるのは「百分の一・四」と、「三万九千円」とあるのは「五万四千六百円」と、「一万九千五百円」とあるのは「二万七千三百円」とする。
With regard to the application of paragraph (1) where a person liable for the income levy of prefectural inhabitant tax has an amount of housing loans, etc. prescribed in Article 41, paragraph (1) of the Act on Special Measures Concerning Taxation relating to the acquisition, etc. of a dwelling prescribed in that paragraph that falls under the specified acquisition prescribed in paragraph (5) of that Article or the special specified acquisition prescribed in paragraph
(16)(12) of that Article, and the year of moving in is from 2014 to 2021, "2 percent" in paragraph (1) is deemed to be replaced with "2.8 percent", "1 percent" with "1.4 percent", "39,000 yen" with "54,600 yen", and "19,500 yen" with "27,300 yen".道府県民税の所得割の納税義務者が、居住年が平成二十六年から令和三年までであつて、かつ、租税特別措置法第四十一条第五項に規定する特定取得又は同条
第十六項第十二項に規定する特別特定取得に該当する同条第一項に規定する住宅の取得等に係る同項に規定する住宅借入金等の金額を有する場合における第一項の規定の適用については、同項中「百分の二」とあるのは「百分の二・八」と、「百分の一」とあるのは「百分の一・四」と、「三万九千円」とあるのは「五万四千六百円」と、「一万九千五百円」とあるのは「二万七千三百円」とする。