Supplementary Provisions, Article 7-2
第七条の二
A prefecture is, for the time being, if a person liable for the income levy has made a donation eligible for the special deduction prescribed in Article 37-2, paragraph (2) during the previous year and a special filing notice has been sent for that person pursuant to paragraph (5) of the preceding Article, to deduct the amount of special filing deduction from the amount of the income levy of that person calculated by applying Article 37-2, paragraphs (1) and (11).
道府県は、当分の間、所得割の納税義務者が前年中に第三十七条の二第二項に規定する特例控除対象寄附金を支出し、かつ、当該納税義務者について前条第五項の規定による申告特例通知書の送付があつた場合には、申告特例控除額を当該納税義務者の第三十七条の二第一項及び第十一項の規定を適用した場合の所得割の額から控除するものとする。
The amount of special filing deduction under the preceding paragraph is the amount obtained by multiplying the amount of special deduction prescribed in Article 37-2, paragraph (11) by the proportion set forth in the right-hand column of the following table that corresponds to the category of the amount set forth in the left-hand column of that table, being the amount obtained by deducting from the taxable gross income prescribed in Article 35, paragraph (2) the sum of the amount set forth in Article 37, item (i), (a) and the amount obtained by deducting 480,000 yen from the amount of the basic personal exemption prescribed in Article 86, paragraph (2) of the Income Tax Act relating to income tax for the previous year (where Article 41-16-2, paragraph (1) of the Act on Special Measures Concerning Taxation applies, the amount after that application) (where the amount so deducted is less than zero, zero).
| Amount not exceeding 1,950,000 yen | 5/85 |
| Amount exceeding 1,950,000 yen but not exceeding 3,300,000 yen | 10/80 |
| Amount exceeding 3,300,000 yen but not exceeding 6,950,000 yen | 20/70 |
| Amount exceeding 6,950,000 yen but not exceeding 9,000,000 yen | 23/67 |
| Amount exceeding 9,000,000 yen | 33/57 |
前項の申告特例控除額は、第三十七条の二第十一項に規定する特例控除額に、次の表の上欄に掲げる第三十五条第二項に規定する課税総所得金額から第三十七条第一号イに掲げる金額と前年分の所得税に係る所得税法第八十六条第二項に規定する基礎控除の額（租税特別措置法第四十一条の十六の二第一項の規定の適用がある場合には、その適用後の額）から四十八万円を控除して得た額（当該控除して得た額が零を下回る場合には、零とする。）との合計額を控除した金額の区分に応じ、それぞれ同表の下欄に掲げる割合を乗じて得た金額とする。
| 百九十五万円以下の金額 | 八十五分の五 |
| 百九十五万円を超え三百三十万円以下の金額 | 八十分の十 |
| 三百三十万円を超え六百九十五万円以下の金額 | 七十分の二十 |
| 六百九十五万円を超え九百万円以下の金額 | 六十七分の二十三 |
| 九百万円を超える金額 | 五十七分の三十三 |
In the case where paragraph (1) applies, with respect to the application of Article 17-5, paragraph (3), "three years" in that paragraph is deemed to be replaced with "five years".
A municipality is, for the time being, if a person liable for the income levy has made a donation eligible for the special deduction prescribed in Article 314-7, paragraph (2) during the previous year and a special filing notice has been sent for that person pursuant to paragraph (12) of the preceding Article, to deduct the amount of special filing deduction from the amount of the income levy of that person calculated by applying Article 314-7, paragraphs (1) and (11).
市町村は、当分の間、所得割の納税義務者が前年中に第三百十四条の七第二項に規定する特例控除対象寄附金を支出し、かつ、当該納税義務者について前条第十二項の規定による申告特例通知書の送付があつた場合には、申告特例控除額を当該納税義務者の第三百十四条の七第一項及び第十一項の規定を適用した場合の所得割の額から控除するものとする。
The amount of special filing deduction under the preceding paragraph is the amount obtained by multiplying the amount of special deduction prescribed in Article 314-7, paragraph (11) by the proportion set forth in the right-hand column of the following table that corresponds to the category of the amount set forth in the left-hand column of that table, being the amount obtained by deducting from the taxable gross income prescribed in Article 314-3, paragraph (2) the sum of the amount set forth in Article 314-6, item (i), (a) and the amount obtained by deducting 480,000 yen from the amount of the basic personal exemption prescribed in Article 86, paragraph (2) of the Income Tax Act relating to income tax for the previous year (where Article 41-16-2, paragraph (1) of the Act on Special Measures Concerning Taxation applies, the amount after that application) (where the amount so deducted is less than zero, zero).
| Amount not exceeding 1,950,000 yen | 5/85 |
| Amount exceeding 1,950,000 yen but not exceeding 3,300,000 yen | 10/80 |
| Amount exceeding 3,300,000 yen but not exceeding 6,950,000 yen | 20/70 |
| Amount exceeding 6,950,000 yen but not exceeding 9,000,000 yen | 23/67 |
| Amount exceeding 9,000,000 yen | 33/57 |
前項の申告特例控除額は、第三百十四条の七第十一項に規定する特例控除額に、次の表の上欄に掲げる第三百十四条の三第二項に規定する課税総所得金額から第三百十四条の六第一号イに掲げる金額と前年分の所得税に係る所得税法第八十六条第二項に規定する基礎控除の額（租税特別措置法第四十一条の十六の二第一項の規定の適用がある場合には、その適用後の額）から四十八万円を控除して得た額（当該控除して得た額が零を下回る場合には、零とする。）との合計額を控除した金額の区分に応じ、それぞれ同表の下欄に掲げる割合を乗じて得た金額とする。
| 百九十五万円以下の金額 | 八十五分の五 |
| 百九十五万円を超え三百三十万円以下の金額 | 八十分の十 |
| 三百三十万円を超え六百九十五万円以下の金額 | 七十分の二十 |
| 六百九十五万円を超え九百万円以下の金額 | 六十七分の二十三 |
| 九百万円を超える金額 | 五十七分の三十三 |
In the case where paragraph (4) applies, with respect to the application of Article 17-5, paragraph (3), "three years" in that paragraph is deemed to be replaced with "five years".
Supplementary Provisions, Article 7-3
第七条の三
Changes on (Act No. 2 of 2026)
With respect to the application of paragraphs (1) and (2) of the preceding Article to individual prefectural inhabitant tax for each fiscal year from fiscal year 2016 through fiscal year 2038, in the table in paragraph (2) of the preceding Article, "5/85" is deemed to be replaced with "5.105/84.895", "10/80" with "10.21/79.79", "20/70" with "20.42/69.58", "23/67" with "23.483/66.517", and "33/57" with "33.693/56.307".
Changes and moves to paragraph (3) on (Act No. 2 of 2026)
With respect to the application of paragraphs (4) and (5) of the preceding Article to individual municipal inhabitant tax for each fiscal year from fiscal year 2016 through fiscal year 2038, in the table in paragraph (5) of the preceding Article, "5/85" is deemed to be replaced with "5.105/84.895", "10/80" with "10.21/79.79", "20/70" with "20.42/69.58", "23/67" with "23.483/66.517", and "33/57" with "33.693/56.307".
Supplementary Provisions, Article 7-4Distribution to Designated Cities of the Income Levy Relating to Separate Taxation
第七条の四（分離課税に係る所得割の指定都市に対する交付）
The prefecture encompassing the area of a designated city is, for the time being, to distribute to that designated city, as provided by Cabinet Order, an amount equivalent to one half of the amount of local government levies relating to the income levy imposed pursuant to the provisions of Article 50-2 that relates to that designated city and has been paid into that prefecture.
Supplementary Provisions, Article 7-5Exemption from Corporate Prefectural Inhabitant Tax and Municipal Inhabitant Tax
第七条の五（法人の道府県民税及び市町村民税の非課税）
With respect to the application of Article 25, paragraph (1) and Article 296, paragraph (1) to a federation of agricultural cooperatives that has undergone an entity conversion under Article 12 of the Supplementary Provisions of the Act Partially Amending the Agricultural Co-operatives Act, etc., and Other Matters (Act No. 63 of 2015) from a continuing prefectural central union prescribed in that Article, and that continues to use the words "Central Union of Agricultural Co-operatives" in its name pursuant to Article 18 of the Supplementary Provisions of that Act, "specified by Cabinet Order" in those provisions is deemed to be replaced with "specified by Cabinet Order, and federations of agricultural cooperatives that have undergone an entity conversion under Article 12 of the Supplementary Provisions of the Act Partially Amending the Agricultural Co-operatives Act, etc., and Other Matters (Act No. 63 of 2015) from a continuing prefectural central union prescribed in that Article, and that continue to use the words "Central Union of Agricultural Co-operatives" in their name pursuant to Article 18 of the Supplementary Provisions of that Act".
農業協同組合法等の一部を改正する等の法律（平成二十七年法律第六十三号）附則第十二条に規定する存続都道府県中央会から同条の規定による組織変更をした農業協同組合連合会で同法附則第十八条の規定により引き続きその名称中に農業協同組合中央会という文字を用いるものに対する第二十五条第一項及び第二百九十六条第一項の規定の適用については、これらの規定中「定めるもの」とあるのは、「定めるもの及び農業協同組合法等の一部を改正する等の法律（平成二十七年法律第六十三号）附則第十二条に規定する存続都道府県中央会から同条の規定による組織変更をした農業協同組合連合会で同法附則第十八条の規定により引き続きその名称中に農業協同組合中央会という文字を用いるもの」とする。
local government leviesmachine translation
「地方団体の徴収金」
A local tax (地方税) together with its demand fee (督促手数料), delinquency charge (延滞金), additional charge for understatement (過少申告加算金), additional charge for failure to file (不申告加算金), substantial additional charge (重加算金) and delinquent disposition costs (滞納処分費).
Defined inArticle 1, paragraph (1), item (xiv)· applies throughout the law
designated citymachine translation
「指定都市」
A designated city under Article 252-19, paragraph (1) of the Local Autonomy Act: a city with a population of 500,000 or more designated by Cabinet Order (政令).
Short name set inSupplementary Provisions, Article 5, paragraph (1), item (i)