Supplementary Provisions, Article 60Special Provisions on Tax Credit for Donations Relating to the Novel Coronavirus Disease, etc.
第六十条（新型コロナウイルス感染症等に係る寄附金税額控除の特例）
Where a person liable for the income levy of prefectural inhabitant tax has, within the designated period prescribed in Article 5, paragraph (1) of the Act on Temporary Special Provisions for Acts concerning National Taxes to Respond to the Impact of Novel Coronavirus Disease, etc. (Act No. 25 of 2020; referred to as the "Novel Coronavirus Special Provisions Act" in the following Article) (referred to as the "designated period" in paragraph (2) through paragraph (4)), waived all or part of the right to claim a refund of admission fees, etc. prescribed in paragraph (1) of that Article (referred to as the "right to claim a refund of admission fees, etc." in paragraph (2) through paragraph (4)) that arose from the cancellation, etc. prescribed in paragraph (1) of that Article (referred to as the "cancellation, etc." in paragraph (3)) of a designated event prescribed in paragraph (4) of that Article (referred to as a "designated event" in paragraph (3)), being a waiver specified by the Prefectural Ordinance of the prefecture as contributing to the promotion of the welfare of residents (referred to as the "prefecture-designated waiver of a refund claim" in paragraph (2)), the provisions on prefectural inhabitant tax apply, deeming that the person liable for tax has paid, in the year that includes the day on which the person made the waiver, the donation listed in Article 37-2, paragraph (1), item (iii) in the amount equivalent to the waived refund claim for a prefecture.
道府県民税の所得割の納税義務者が、新型コロナウイルス感染症等の影響に対応するための国税関係法律の臨時特例に関する法律（令和二年法律第二十五号。次条において「新型コロナウイルス感染症特例法」という。）第五条第四項に規定する指定行事（第三項において「指定行事」という。）の同条第一項に規定する中止等（第三項において「中止等」という。）により生じた同条第一項に規定する入場料金等払戻請求権（次項から第四項までにおいて「入場料金等払戻請求権」という。）の全部又は一部の放棄のうち住民の福祉の増進に寄与するものとして当該道府県の条例で定めるもの（次項において「道府県払戻請求権放棄」という。）を同条第一項に規定する指定期間（次項から第四項までにおいて「指定期間」という。）内にした場合には、当該納税義務者がその放棄をした日の属する年中に道府県放棄払戻請求権相当額の第三十七条の二第一項第三号に掲げる寄附金を支出したものとみなして、道府県民税に関する規定を適用する。
The amount equivalent to the waived refund claim for a prefecture referred to in the preceding paragraph means the total of the amounts equivalent to the value of the portion of the right to claim a refund of admission fees, etc. for which the person liable for tax referred to in that paragraph made a prefecture-designated waiver of a refund claim within the designated period of that year (excluding the amount of the donations listed in the items of Article 37-2, paragraph (1) and the amount of any donation found to confer a special benefit on the person who made the waiver) (where that total exceeds 200,000 yen, 200,000 yen).
前項に規定する道府県放棄払戻請求権相当額とは、同項の納税義務者がその年の指定期間内において道府県払戻請求権放棄をした部分の入場料金等払戻請求権の価額に相当する金額（第三十七条の二第一項各号に掲げる寄附金の額及びその放棄をした者に特別の利益が及ぶと認められるものの金額を除く。）の合計額（当該合計額が二十万円を超える場合には、二十万円）をいう。
Where a person liable for the income levy of municipal inhabitant tax has, within the designated period, waived all or part of the right to claim a refund of admission fees, etc. that arose from the cancellation, etc. of a designated event, being a waiver specified by the Municipal Ordinance of the municipality as contributing to the promotion of the welfare of residents (referred to as the "waiver of a refund right for a municipality" in the following paragraph), the provisions on municipal inhabitant tax apply, deeming that the person liable for tax has paid, in the year that includes the day on which the person made the waiver, the donation listed in Article 314-7, paragraph (1), item (iii) in the amount equivalent to the waived refund right for a municipality.
市町村民税の所得割の納税義務者が、指定行事の中止等により生じた入場料金等払戻請求権の全部又は一部の放棄のうち住民の福祉の増進に寄与するものとして当該市町村の条例で定めるもの（次項において「市町村払戻請求権放棄」という。）を指定期間内にした場合には、当該納税義務者がその放棄をした日の属する年中に市町村放棄払戻請求権相当額の第三百十四条の七第一項第三号に掲げる寄附金を支出したものとみなして、市町村民税に関する規定を適用する。
The amount equivalent to the waived refund right for a municipality referred to in the preceding paragraph means the total of the amounts equivalent to the value of the portion of the right to claim a refund of admission fees, etc. for which the person liable for tax referred to in that paragraph made a waiver of a refund right for a municipality within the designated period of that year (excluding the amount of the donations listed in the items of Article 314-7, paragraph (1) and the amount of any donation found to confer a special benefit on the person who made the waiver) (where that total exceeds 200,000 yen, 200,000 yen).
前項に規定する市町村放棄払戻請求権相当額とは、同項の納税義務者がその年の指定期間内において市町村払戻請求権放棄をした部分の入場料金等払戻請求権の価額に相当する金額（第三百十四条の七第一項各号に掲げる寄附金の額及びその放棄をした者に特別の利益が及ぶと認められるものの金額を除く。）の合計額（当該合計額が二十万円を超える場合には、二十万円）をいう。
cancellation, etc.machine translation
「中止等」
The cancellation, postponement or scaling down of a designated event (指定行事) — a paid cultural, artistic or sports event, of a kind a Cabinet Order (政令) sets, called off or cut back because of COVID-19 and the measures against its spread — as defined in Article 5, paragraph 1 of the Act on Temporary Special Provisions for Acts concerning National Taxes to Respond to the Impact of Novel Coronavirus Disease, etc..
Short name set inSupplementary Provisions, Article 60, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 60, paragraph (3)
right to claim a refund of admission fees, etc.machine translation
「入場料金等払戻請求権」
A right to claim a refund of admission fees, etc. (入場料金等払戻請求権) as defined in Article 5, paragraph 1 of the Act on Temporary Special Provisions for Acts concerning National Taxes to Respond to the Impact of Novel Coronavirus Disease, etc. (Act No. 25 of 2020), arising from the cancellation, etc. (中止等) of a designated event (指定行事) under that Act.
Short name set inSupplementary Provisions, Article 60, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 60, paragraphs (2) to (4)
designated periodmachine translation
「指定期間」
The designated period (指定期間) as defined in Article 5, paragraph 1 of the Act on Temporary Special Provisions for Acts concerning National Taxes to Respond to the Impact of Novel Coronavirus Disease, etc. (Act No. 25 of 2020): 1 February 2020 to 31 December 2021, within which a waiver of the right to a refund of admission or similar fees for a designated event (指定行事) can count as a donation.
Short name set inSupplementary Provisions, Article 60, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 60, paragraphs (2) to (4)
designated eventmachine translation
「指定行事」
A designated event (指定行事) as defined in Article 5, paragraph 4 of the Act on Temporary Special Provisions for Acts concerning National Taxes to Respond to the Impact of Novel Coronavirus Disease, etc. (Act No. 25 of 2020): a cultural, artistic or sports event, cancelled, postponed or scaled down because of COVID-19 (新型コロナウイルス感染症) and the measures against its spread, at which many unspecified people pay admission, participation or similar fees to watch, listen or take part, of a kind a Cabinet Order (政令) sets.
Short name set inSupplementary Provisions, Article 60, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 60, paragraph (3)
Novel Coronavirus Special Provisions Actmachine translation
「新型コロナウイルス感染症特例法」
In Articles 60 and 61 of the supplementary provisions (附則), short name for the Act on Temporary Special Provisions for Acts concerning National Taxes to Respond to the Impact of Novel Coronavirus Disease, etc. (Act No. 25 of 2020).
Short name set inSupplementary Provisions, Article 60, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 61
prefecture-designated waiver of a refund claimmachine translation
「道府県払戻請求権放棄」
A waiver, of a kind the prefecture's ordinance (条例) specifies as furthering residents' welfare, of all or part of a right to a refund of an admission fee, etc. (入場料金等払戻請求権) arising from the cancellation, etc. of a designated event (指定行事) under Article 5 of the Act on Temporary Special Provisions for Acts concerning National Taxes to Respond to the Impact of Novel Coronavirus Disease, etc.; where it is made in the designated period (指定期間), the taxpayer is treated as having made a donation of the waived amount.
Short name set inSupplementary Provisions, Article 60, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 60, paragraph (2)
waiver of a refund right for a municipalitymachine translation
「市町村払戻請求権放棄」
A waiver of all or part of a right to a refund of an admission fee, etc. (入場料金等払戻請求権) arising from the cancellation, etc. of a designated event (指定行事), of a kind the municipality's ordinance (条例) specifies as contributing to residents' welfare, which, made within the designated period, is treated as a donation for the municipal inhabitant tax (市町村民税).
Short name set inSupplementary Provisions, Article 60, paragraph (3)· applies only in this provision and in Supplementary Provisions, Article 60, paragraph (4)
Prefectural or Municipal Ordinance
条例
A rule a local government makes for itself: a prefecture (都道府県), a city, town or village (市町村), or one of Tokyo's special wards (特別区) (Local Autonomy Act, Articles 1-3, 281 and 283). Its assembly (議会), whose members the residents elect, passes it (Articles 89 and 96, paragraph (1), item (i)), and its head — the governor or the mayor (Article 139) — promulgates it, that is, makes it public so that it can take effect (Article 16). The Constitution lets local governments make them within the limits of Acts (Constitution, Article 94), and one may not go against the national laws and regulations (法令), such as Acts, Cabinet Orders (政令) and Ministerial Orders (省令) (Local Autonomy Act, Article 14, paragraph (1)). Unless national laws and regulations provide otherwise, a local government can impose a duty or restrict a right only by one of these (Article 14, paragraph (2)), and it may write into one penalties for breaking it, within limits the Local Autonomy Act sets (Article 14, paragraph (3)). It is made for that local government's own affairs (Article 2, paragraph (2) and Article 14, paragraph (1)), so the same matter can be handled differently from one place to the next. It is a local rule, not a national one: an "ordinance" in the name of a national rule, such as an Ordinance for Enforcement of an Act, is usually a Ministerial Order (省令) or another national instrument.
Written by AI using Constitution, Art. 94 and Local Autonomy Act, Arts. 1-3, 2, 14, 16, 89, 96, 139, 281, 283 as a reference.