①A 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))).

②The 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.

③A 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))).

④The 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).

Beyond what is provided for in Article 5-8 of the Supplementary Provisions through the preceding Article, the technical replacement of terms in the case where those provisions apply and other matters necessary for the application of those provisions are specified by Cabinet Order.

①A prefecture is, limited to individual prefectural inhabitant tax for each fiscal year from fiscal year 1982 to fiscal year 2030, in the case where a person liable for the income levy has in the previous year sold beef cattle specified in the items of Article 25, paragraph (1) of the Act on Special Measures Concerning Taxation by the method of sale listed in those items, and all of the beef cattle so sold are tax-exempt raised cattle prescribed in that paragraph (referred to as "tax-exempt raised cattle" in the following paragraph) (limited to the case where the total number of head of beef cattle so sold is 1,500 or fewer), and the return under Article 45-2, paragraph (1) (including a return submitted by the time the tax notice for prefectural inhabitant tax is served after the deadline for filing, and the final return under Article 45-3, paragraph (1) submitted by that time; the same applies in the following paragraph) states the matters relating to the details of business income prescribed in Article 25, paragraph (1) of that Act relating to the sale of those beef cattle (including where the mayor of the municipality finds that there is an unavoidable reason for the absence of that statement in those returns; the same applies in the following paragraph), to exempt the amount specified by Cabinet Order as the amount of the income levy of prefectural inhabitant tax relating to that business income.

②A prefecture may, limited to individual prefectural inhabitant tax for each fiscal year prescribed in the preceding paragraph, in the case where a person liable for the income levy has in the previous year sold beef cattle specified in the items of Article 25, paragraph (1) of the Act on Special Measures Concerning Taxation by the method of sale listed in those items, and the beef cattle so sold include beef cattle that do not fall under tax-exempt raised cattle or, where the total number of head of beef cattle falling under tax-exempt raised cattle exceeds 1,500, tax-exempt raised cattle in the portion exceeding that number (including the case where all of the beef cattle so sold do not fall under tax-exempt raised cattle), and the return under Article 45-2, paragraph (1) states the matters relating to the details of business income prescribed in Article 25, paragraph (2), item (ii) of that Act relating to the sale of those beef cattle, make the amount of the income levy of prefectural inhabitant tax on the gross income of that person for the previous year the total of the following amounts, notwithstanding Articles 32 through 37-3, Article 5, paragraph (1) of the Supplementary Provisions, Article 5-4, paragraph (1) of the Supplementary Provisions and Article 5-5, paragraph (1) of the Supplementary Provisions.

③With regard to the application of Article 37-4, Article 3-3, paragraphs (2) and (5) of the Supplementary Provisions, Article 5-8, paragraph (2) of the Supplementary Provisions and Article 5-12, paragraph (2) of the Supplementary Provisions where the provisions of the preceding paragraph apply, in Article 37-4, "the preceding three Articles" is deemed to be replaced with "the preceding three Articles and Article 6, paragraph (2) of the Supplementary Provisions", in Article 3-3, paragraph (2), item (ii) and paragraph (5), item (iii) of the Supplementary Provisions, "and Article 5-5, paragraph (1) of the Supplementary Provisions" is deemed to be replaced with ", Article 5-5, paragraph (1) of the Supplementary Provisions and Article 6, paragraph (2) of the Supplementary Provisions", and in Article 5-8, paragraph (2), item (i) of the Supplementary Provisions and Article 5-12, paragraph (2), item (i) of the Supplementary Provisions, "and" is deemed to be replaced with ", Article 6, paragraph (2) of the Supplementary Provisions and".

④A municipality is, limited to individual municipal inhabitant tax for each fiscal year from fiscal year 1982 to fiscal year 2030, in the case where a person liable for the income levy has in the previous year sold beef cattle specified in the items of Article 25, paragraph (1) of the Act on Special Measures Concerning Taxation by the method of sale listed in those items, and all of the beef cattle so sold are tax-exempt raised cattle prescribed in that paragraph (referred to as "tax-exempt raised cattle" in the following paragraph) (limited to the case where the total number of head of beef cattle so sold is 1,500 or fewer), and the return under Article 317-2, paragraph (1) (including a return submitted by the time the tax notice for municipal inhabitant tax is served after the deadline for filing, and the final return under Article 317-3, paragraph (1) submitted by that time; the same applies in the following paragraph) states the matters relating to the details of business income prescribed in Article 25, paragraph (1) of that Act relating to the sale of those beef cattle (including where the mayor of the municipality finds that there is an unavoidable reason for the absence of that statement in those returns; the same applies in the following paragraph), to exempt the amount specified by Cabinet Order as the amount of the income levy of municipal inhabitant tax relating to that business income.

⑤A municipality may, limited to individual municipal inhabitant tax for each fiscal year prescribed in the preceding paragraph, in the case where a person liable for the income levy has in the previous year sold beef cattle specified in the items of Article 25, paragraph (1) of the Act on Special Measures Concerning Taxation by the method of sale listed in those items, and the beef cattle so sold include beef cattle that do not fall under tax-exempt raised cattle or, where the total number of head of beef cattle falling under tax-exempt raised cattle exceeds 1,500, tax-exempt raised cattle in the portion exceeding that number (including the case where all of the beef cattle so sold do not fall under tax-exempt raised cattle), and the return under Article 317-2, paragraph (1) states the matters relating to the details of business income prescribed in Article 25, paragraph (2), item (ii) of that Act relating to the sale of those beef cattle, make the amount of the income levy of municipal inhabitant tax on the gross income of that person for the previous year the total of the following amounts, notwithstanding Articles 313 through 314-3, Articles 314-6 through 314-8, Article 5, paragraph (3) of the Supplementary Provisions, Article 5-4, paragraph (5) of the Supplementary Provisions and Article 5-5, paragraph (2) of the Supplementary Provisions.

⑥With regard to the application of Article 314-9, paragraph (1), Article 3-3, paragraphs (2) and (5) of the Supplementary Provisions, Article 5-8, paragraph (2) of the Supplementary Provisions and Article 5-12, paragraph (2) of the Supplementary Provisions where the provisions of the preceding paragraph apply, in Article 314-9, paragraph (1), "the preceding three Articles" is deemed to be replaced with "the preceding three Articles and Article 6, paragraph (5) of the Supplementary Provisions", in Article 3-3, paragraph (2), item (iii) and paragraph (5), item (ii) of the Supplementary Provisions, "and Article 5-5, paragraph (2) of the Supplementary Provisions" is deemed to be replaced with ", Article 5-5, paragraph (2) of the Supplementary Provisions and Article 6, paragraph (5) of the Supplementary Provisions", and in Article 5-8, paragraph (2), item (ii) of the Supplementary Provisions and Article 5-12, paragraph (2), item (ii) of the Supplementary Provisions, "and" is deemed to be replaced with ", Article 6, paragraph (5) of the Supplementary Provisions and".