Supplementary Provisions, Article 61Special Provisions on Special Tax Credit for Housing Loans, etc. Relating to the Novel Coronavirus Disease, etc.
第六十一条（新型コロナウイルス感染症等に係る住宅借入金等特別税額控除の特例）
Where a person liable for the income levy of prefectural inhabitant tax has been subject to the provisions of Article 6-2, paragraph (1) of the Novel Coronavirus Special Provisions Act with respect to income tax for the previous year, with regard to the application of Article 5-4, paragraph (3) and Article 45, paragraph (3) of the Supplementary Provisions, in those provisions, "2021" is deemed to be replaced with "2022".
道府県民税の所得割の納税義務者が前年分の所得税につき新型コロナウイルス感染症特例法第六条の二第一項の規定の適用を受けた場合における附則第五条の四第三項及び第四十五条第三項の規定の適用については、これらの規定中「令和三年」とあるのは、「令和四年」とする。
Where a person liable for the income levy of municipal inhabitant tax has been subject to the provisions of Article 6-2, paragraph (1) of the Novel Coronavirus Special Provisions Act with respect to income tax for the previous year, with regard to the application of Article 5-4, paragraph (7) and Article 45, paragraph (6) of the Supplementary Provisions, in those provisions, "2021" is deemed to be replaced with "2022".
市町村民税の所得割の納税義務者が前年分の所得税につき新型コロナウイルス感染症特例法第六条の二第一項の規定の適用を受けた場合における附則第五条の四第七項及び第四十五条第六項の規定の適用については、これらの規定中「令和三年」とあるのは、「令和四年」とする。
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