Local Tax Act
Supplementary Provisions, Article 8, paragraph (10)
附則第八条第十項
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
Limited to corporate prefectural inhabitant tax and municipal inhabitant tax for each business year of a small and medium sized enterprise, etc. that begins during the period from April 1, 2024 through March 31, 2027, in the application of Article 23, paragraph (1), item (iv) and Article 292, paragraph (1), item (iv) in the case where there is an amount deducted pursuant to Article 42-12-5, paragraph (1) of the Act on Special Measures Concerning Taxation from the corporation tax amount for that business year, the phrase "Article 42-12-5" in those provisions is deemed to be replaced with "Article 42-12-5, paragraphs (2) and (3)", and "及び" (and) following "excluding" in those provisions with "並びに" (and, connecting a larger group).
中小企業者等の令和六年四月一日から令和九年三月三十一日までの間に開始する各事業年度の法人の道府県民税及び市町村民税に限り、当該事業年度の法人税額について租税特別措置法第四十二条の十二の五第一項の規定により控除された金額がある場合における第二十三条第一項第四号及び第二百九十二条第一項第四号の規定の適用については、これらの規定中「第四十二条の十二の五」とあるのは「第四十二条の十二の五第二項及び第三項」と、「除く。）及び」とあるのは「除く。）並びに」とする。
- Date not yet set Not yet in force Act No. 2 of 2026 Moved to paragraph (14); its words stay the same