Local Tax Act
Supplementary Provisions, Article 8, paragraph (16)
附則第八条第十六項
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
Where a corporation to which Article 53, paragraph (3) or Article 321-8, paragraph (3) applies is, as of the last day of its first group tax sharing business year prescribed in those provisions, a specified medical care corporation (meaning a medical care corporation prescribed in Article 67-2, paragraph (1) of the Act on Special Measures Concerning Taxation that has received the approval under that paragraph; the same applies hereinafter in this Article), with respect to the application of Article 53, paragraph (4), item (i) and Article 321-8, paragraph (4), item (i) to the prefectural inhabitant tax and municipal inhabitant tax of that corporation, "prescribed in Article 66, paragraph (1) of that Act" in those provisions is deemed to be replaced with "prescribed in Article 67-2, paragraph (1) of the Act on Special Measures Concerning Taxation".
第五十三条第三項又は第三百二十一条の八第三項の規定の適用を受ける法人が、当該法人のこれらの規定に規定する最初通算事業年度終了の日において、特定医療法人（租税特別措置法第六十七条の二第一項の承認を受けている同項に規定する医療法人をいう。以下この条において同じ。）である場合の当該法人の道府県民税及び市町村民税に係る第五十三条第四項第一号及び第三百二十一条の八第四項第一号の規定の適用については、これらの規定中「同法第六十六条第一項に規定する」とあるのは、「租税特別措置法第六十七条の二第一項に規定する」とする。
- Date not yet set Not yet in force Act No. 2 of 2026 Moved to paragraph (20); its words stay the same