Local Tax Act
Supplementary Provisions, Article 8, paragraph (19)
附則第八条第十九項
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 (13) or Article 321-8, paragraph (13) applies is, as of the last day of the first business year after the business year in which the amount of income subject to group tax sharing prescribed in those provisions arose, a specified medical care corporation, with respect to the application of Article 53, paragraph (14), item (i) and Article 321-8, paragraph (14), item (i) to the prefectural inhabitant tax and municipal inhabitant tax of that corporation, "prescribed in that paragraph" in those provisions is deemed to be replaced with "prescribed in Article 67-2, paragraph (1) of the Act on Special Measures Concerning Taxation".
第五十三条第十三項又は第三百二十一条の八第十三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当該通算対象所得金額の生じた事業年度後最初の事業年度終了の日において、特定医療法人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十四項第一号及び第三百二十一条の八第十四項第一号の規定の適用については、これらの規定中「同項に規定する」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 (23); its words stay the same