Supplementary Provisions, Article 5-12Special Tax Credit for Individual Prefectural Inhabitant Tax and Municipal Inhabitant Tax for Fiscal Year 2025
第五条の十二（令和七年度分の個人の道府県民税及び市町村民税の特別税額控除）
A prefecture is, limited to individual prefectural inhabitant tax for fiscal year 2025, to deduct the special tax credit amount for fiscal year 2025 relating to prefectural inhabitant tax from the amount of the income levy, when Article 35, Articles 37 through 37-4, Article 3-3, paragraph (2) of the Supplementary Provisions, Article 5, paragraph (1) of the Supplementary Provisions, Article 5-4-2, paragraph (1) of the Supplementary Provisions, Article 5-5, paragraph (1) of the Supplementary Provisions and Article 7-2, paragraph (1) of the Supplementary Provisions are applied, of a person liable for tax eligible for the special tax credit (limited to one who has a spouse in the same household (excluding a claimable spouse and a person who does not have an address in the area where this Act is enforced at the time of the present circumstances when making the determination under Article 34, paragraph (8))).
道府県は、令和七年度分の個人の道府県民税に限り、道府県民税に係る令和七年度分特別税額控除額を、特別税額控除対象納税義務者（同一生計配偶者（控除対象配偶者及び第三十四条第八項の規定による判定をするときの現況においてこの法律の施行地に住所を有しない者を除く。）を有するものに限る。）の第三十五条、第三十七条から第三十七条の四まで、附則第三条の三第二項、附則第五条第一項、附則第五条の四の二第一項、附則第五条の五第一項及び附則第七条の二第一項の規定を適用した場合の所得割の額から控除する。
The special tax credit amount for fiscal year 2025 relating to prefectural inhabitant tax under the preceding paragraph is, where the total of the amount listed in item (i) and the amount listed in item (ii) (referred to as the "amount of the income levy of individual inhabitant taxes" in this paragraph and paragraph (4)) exceeds 10,000 yen, the amount obtained by multiplying 10,000 yen by the figure obtained by dividing the amount listed in item (i) by the amount of the income levy of individual inhabitant taxes (where that amount includes a fractional amount of less than one yen, or the whole of that amount is less than one yen, the amount obtained by rounding up that fractional amount or the whole of that amount; referred to as the "special prefectural inhabitant tax credit" in paragraph (4)), and where the amount of the income levy of individual inhabitant taxes does not exceed 10,000 yen, the amount equivalent to the amount listed in that item.
the amount of the income levy of a person liable for tax eligible for the special tax credit calculated by applying Article 35, Articles 37 through 37-4, Article 3-3, paragraph (2) of the Supplementary Provisions, Article 5, paragraph (1) of the Supplementary Provisions, Article 5-4-2, paragraph (1) of the Supplementary Provisions, Article 5-5, paragraph (1) of the Supplementary Provisions and Article 7-2, paragraph (1) of the Supplementary Provisions;
特別税額控除対象納税義務者の第三十五条、第三十七条から第三十七条の四まで、附則第三条の三第二項、附則第五条第一項、附則第五条の四の二第一項、附則第五条の五第一項及び附則第七条の二第一項の規定を適用して計算した場合の所得割の額
the amount of the income levy of a person liable for tax eligible for the special tax credit calculated by applying Article 314-3, Articles 314-6 through 314-9, Article 3-3, paragraph (5) of the Supplementary Provisions, Article 5, paragraph (3) of the Supplementary Provisions, Article 5-4-2, paragraph (5) of the Supplementary Provisions, Article 5-5, paragraph (2) of the Supplementary Provisions and Article 7-2, paragraph (4) of the Supplementary Provisions.
特別税額控除対象納税義務者の第三百十四条の三、第三百十四条の六から第三百十四条の九まで、附則第三条の三第五項、附則第五条第三項、附則第五条の四の二第五項、附則第五条の五第二項及び附則第七条の二第四項の規定を適用して計算した場合の所得割の額
A municipality is, limited to individual municipal inhabitant tax for fiscal year 2025, to deduct the special tax credit amount for fiscal year 2025 relating to municipal inhabitant tax from the amount of the income levy, when Article 314-3, Articles 314-6 through 314-9, Article 3-3, paragraph (5) of the Supplementary Provisions, Article 5, paragraph (3) of the Supplementary Provisions, Article 5-4-2, paragraph (5) of the Supplementary Provisions, Article 5-5, paragraph (2) of the Supplementary Provisions and Article 7-2, paragraph (4) of the Supplementary Provisions are applied, of a person liable for tax eligible for the special tax credit (limited to one who has a spouse in the same household (excluding a claimable spouse and a person who does not have an address in the area where this Act is enforced at the time of the present circumstances when making the determination under Article 314-2, paragraph (8))).
市町村は、令和七年度分の個人の市町村民税に限り、市町村民税に係る令和七年度分特別税額控除額を、特別税額控除対象納税義務者（同一生計配偶者（控除対象配偶者及び第三百十四条の二第八項の規定による判定をするときの現況においてこの法律の施行地に住所を有しない者を除く。）を有するものに限る。）の第三百十四条の三、第三百十四条の六から第三百十四条の九まで、附則第三条の三第五項、附則第五条第三項、附則第五条の四の二第五項、附則第五条の五第二項及び附則第七条の二第四項の規定を適用した場合の所得割の額から控除する。
The special tax credit amount for fiscal year 2025 relating to municipal inhabitant tax under the preceding paragraph is, where the amount of the income levy of individual inhabitant taxes exceeds 10,000 yen, the amount obtained by deducting the special prefectural inhabitant tax credit from 10,000 yen, and where the amount of the income levy of individual inhabitant taxes does not exceed 10,000 yen, the amount equivalent to the amount listed in paragraph (2), item (ii).
前項の市町村民税に係る令和七年度分特別税額控除額は、個人の住民税の所得割の額が一万円を超える場合には一万円から道府県民税特別税額控除額を控除して得た金額とし、個人の住民税の所得割の額が一万円を超えない場合には第二項第二号に掲げる額に相当する金額とする。
person liable for tax eligible for the special tax creditmachine translation
「特別税額控除対象納税義務者」
In Articles 5-8 to 5-12 of the supplementary provisions (附則), an income levy (所得割) taxpayer whose total income (合計所得金額) for the previous year was 18.05 million yen or less, from whose fiscal 2024 individual inhabitant tax the fiscal 2024 special tax credit (令和六年度分特別税額控除額) is deducted.
Short name set inSupplementary Provisions, Article 5-8, paragraph (1)· applies only in this article and in Supplementary Provisions, Articles 5-9 to 5-12
amount of the income levy of individual inhabitant taxesmachine translation
「個人の住民税の所得割の額」
The sum of the prefectural income levy (所得割) and the municipal income levy of a taxpayer eligible for the special tax credit (特別税額控除対象納税義務者), each calculated under the provisions listed in items 1 and 2 of the paragraph, by which the fiscal 2024 and fiscal 2025 special tax credits (特別税額控除額) of Articles 5-8 and 5-12 of the supplementary provisions (附則) are divided between the two taxes.
Short name set inSupplementary Provisions, Article 5-12, paragraph (2)· applies only in this paragraph and in Supplementary Provisions, Article 5-12, paragraph (4)
special prefectural inhabitant tax creditmachine translation
「道府県民税特別税額控除額」
The prefectural inhabitant tax (道府県民税) part of the fiscal 2025 special tax credit: where the taxpayer's combined prefectural and municipal income levy (所得割) exceeds 10,000 yen, 10,000 yen multiplied by the prefectural share of the combined levy, rounded up to the yen.
Short name set inSupplementary Provisions, Article 5-12, paragraph (2)· applies only in this provision and in Supplementary Provisions, Article 5-12, paragraph (4)