Local Tax Act
Supplementary Provisions, Article 5-5, paragraph (2), item (v)
附則第五条の五第二項第五号
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
where Article 33-2, paragraph (5), Article 34, paragraph (4), Article 35-2, paragraph (5), Article 35-2-2, paragraph (5) or Article 35-4, paragraph (4) of the Supplementary Provisions is applied to the income for the previous year: 75 percent.
前年中の所得について附則第三十三条の二第五項、附則第三十四条第四項、附則第三十五条の二第五項、附則第三十五条の二の二第五項又は附則第三十五条の四第四項の規定の適用を受ける場合 百分の七十五
where Article 33-2, paragraph (5), Article 34, paragraph (4), Article 35-2, paragraph (5), Article 35-2-2, paragraph (5), Article 35-3-6, paragraph (4) or Article 35-4, paragraph (4) of the Supplementary Provisions is applied to the income for the previous year: 75 percent.
前年中の所得について附則第三十三条の二第五項、附則第三十四条第四項、附則第三十五条の二第五項、附則第三十五条の二の二第五項、附則第三十五条の三の六第四項又は附則第三十五条の四第四項の規定の適用を受ける場合 百分の七十五