With respect to the income levy relating to each business year that falls under Article 68, paragraph (1) of the Act on Special Measures Concerning Taxation of a corporation that falls under that paragraph, "the portion of the income for each business year that exceeds annual 4,000,000 yen 4.9/100" in Article 72-24-7, paragraph (1), item (ii) is deemed to be replaced with "the portion of the income for each business year that exceeds annual 4,000,000 yen but is annual 1,000,000,000 yen or less 4.9/100 the portion of the income for each business year that exceeds annual 1,000,000,000 yen 5.7/100"; "4.9/100" in paragraph (5), item (i) of that Article with "4.9/100 (5.7/100 for the portion of the income for each business year that exceeds annual 1,000,000,000 yen)"; in paragraph (6) of that Article, "paragraph (1)" with "paragraph (1) or the preceding paragraph", "that paragraph" with "paragraph (1)", "8,000,000 yen by the number of months in that business year and dividing by 12'" with "8,000,000 yen by the number of months in that business year and dividing by 12', and 'annual 1,000,000,000 yen' with 'the amount calculated by multiplying 1,000,000,000 yen by the number of months in that business year and dividing by 12', and in item (i) of the preceding paragraph 'annual 1,000,000,000 yen' with 'the amount calculated by multiplying 1,000,000,000 yen by the number of months in that business year and dividing by 12"; and in Article 72-48, paragraph (1), "Article 72-24-7, paragraph (1), item (iii)" with "Article 72-24-7, paragraph (1), item (ii)", "annual 8,000,000 yen" with "annual 1,000,000,000 yen", "or a corporation listed in item (ii) of that paragraph whose total income for each business year exceeds annual 4,000,000 yen" is deleted, and "listed in item (iii) of that paragraph" is replaced with "that".

①Where a corporation that has received approval under Article 121, paragraph (1) of the Corporation Tax Act (including as applied mutatis mutandis pursuant to Article 146, paragraph (1) of that Act) makes, during the period from the effective date of the Act Partially Amending the Local Revitalization Act (Act No. 30 of 2016) through March 31, 2028, a donation (excluding any donation in respect of which special benefits, such as the donor's exclusive use of facilities established by the donation, are found to accrue to the donor; hereinafter in this paragraph and the following paragraph referred to as a "specified donation") to a certified local government prescribed in Article 8, paragraph (1) of the Local Revitalization Act (hereinafter in this paragraph referred to as a "certified local government") in connection with a Town, People and Jobs Creation Donation Utilization Project carried out by that certified local government (meaning the Town, People and Jobs Creation Donation Utilization Project prescribed in Article 5, paragraph (4), item (ii) of that Act that is stated in the certified regional revitalization plan prescribed in Article 8, paragraph (1) of that Act that was created by that certified local government), an amount equivalent to 20 percent of the total amount of specified donations made in the business year including the day on which that specified donation was made (excluding the business year including the date of dissolution (excluding dissolution by merger) and each business year in liquidation; hereinafter in this paragraph referred to as the "donation business year") (limited to those included in the amount of deductible expenses in calculating the amount of income for corporation tax for that donation business year) (for a corporation that has offices or places of business in two or more prefectures, the amount calculated by apportioning that total amount on the apportionment basis prescribed in Article 72-48, paragraph (3)) (hereinafter in this paragraph referred to as the "amount of deduction") is to be deducted from the amount of enterprise tax to be filed and paid under Article 72-25, the proviso to Article 72-26, paragraph (1), Article 72-28, or Article 72-31, paragraph (2) or (3), for the donation business year. In this case, where the amount of deduction of the corporation for the donation business year exceeds an amount equivalent to 20 percent of the amount of enterprise tax of the corporation for that donation business year calculated under Article 72-24-7, paragraphs (1) through (5), the amount to be deducted is that amount equivalent to 20 percent.

②The preceding paragraph applies only where a document specified by Order of the Ministry of Internal Affairs and Communications stating the amount of specified donations subject to deduction under the preceding paragraph, the amount to be deducted and the details concerning the calculation of that amount, and a document specified by Order of the Ministry of Internal Affairs and Communications proving that the donations stated in that document fall under specified donations, are attached to the return under Article 72-25, the proviso to Article 72-26, paragraph (1), or Article 72-28 (including, where an amended return under Article 72-31, paragraph (2) or (3) that increases the amount deducted under the preceding paragraph, or a written request for reassessment under Article 20-9-3, paragraph (3), is submitted, that amended return or written request for reassessment). In this case, the amount of specified donations that serves as the basis for calculating the amount to be deducted under the preceding paragraph is limited to the amount of specified donations stated in those documents attached to the return under Article 72-25, the proviso to Article 72-26, paragraph (1), or Article 72-28.

③In the application of Article 72-24-11, paragraph (5) in the case where paragraph (1) applies, "and paragraph (1)" in that paragraph is deemed to be replaced with ", paragraph (1) and Article 9-2-2, paragraph (1) of the Supplementary Provisions", "paragraph (1) of that Article" with "that paragraph", and "and then the deduction under paragraph (1)" with "and then, in the order of the deduction under paragraph (1) of the preceding Article and the deduction under paragraph (1)".

④Beyond what is provided for in the preceding three paragraphs, matters necessary for the application of those provisions are specified by Cabinet Order.

①The assessment and collection of the transfer levy is, for the time being, except for the provisions of Article 9-10 of the Supplementary Provisions, notwithstanding Chapter I, Sections 2 through 14, Article 72-84, the latter part of Article 72-88, paragraph (2) and paragraph (3), Article 72-90, Article 72-93 and Article 72-94, to be carried out by the State, together with the assessment and collection of consumption tax, in accordance with the rules for the assessment and collection of consumption tax. In this case, with respect to the period during which pursuant to Article 71, paragraph (1), item (i) of the Act on General Rules for National Taxes, a reassessment or determination, etc. prescribed in Article 58, paragraph (1), item (i), (a) of that Act (referred to as "reassessment or determination, etc." in Article 9-11, paragraph (2) of the Supplementary Provisions) may be made, Article 71, paragraph (1), item (i) of that Act is to be applied by deeming the transfer levy and consumption tax to be national taxes belonging to the same tax category.

②The delinquent tax, interest tax and penalty tax on the transfer levy (meaning the delinquent tax and interest tax paid, and the penalty tax imposed, on the transfer levy whose assessment and collection is governed by the rules for consumption tax; the same applies in Article 9-9 of the Supplementary Provisions) are, as the transfer levy, subject to the provisions of this Article through Article 9-16 of the Supplementary Provisions.

①A person liable for the transfer levy must, for the time being, notwithstanding Chapter I, Sections 2 through 14 and Article 72-89, pay the transfer levy to the State, together with the payment of consumption tax, in accordance with the rules for the payment of consumption tax. In this case, with respect to payment under each paragraph of Article 72-87 and Article 72-88, paragraph (1), "to the prefecture taxing the transfer levy" in those provisions is deemed to be replaced with "to the State".

②Where the transfer levy and consumption tax have been paid, the transfer levy and consumption tax are deemed to have been paid in amounts equal to the amount paid apportioned to the amounts of the transfer levy and consumption tax that were assessed or filed together pursuant to Article 9-4 of the Supplementary Provisions or the preceding Article.

③Where the transfer levy has been paid, the State is, by the last day of the second month following the month in which the payment was made, as provided by Cabinet Order, to pay the amount paid as the transfer levy into the prefecture in which the place for tax payment of the consumption tax paid together with that transfer levy is located. In this case, the prefecture that received that payment is to pay to the other prefecture, out of the amount received, the portion relating to the transfer levy of that other prefecture.

④The amount that a prefecture that received payment from the State under the preceding paragraph is to pay to another prefecture and the amount that it is to receive from another prefecture are to be offset against each other between the relevant prefectures, as provided by Cabinet Order.

The refund of refunds or overpayments or payments by mistake relating to the transfer levy must, for the time being, notwithstanding Chapter I, Sections 2 through 14 and the latter part of Article 72-88, paragraph (2) and paragraph (3), be made by the State, in accordance with the rules for the refund of consumption tax, together with refunds or overpayments or payments by mistake relating to consumption tax (including interest on refund to be added thereto; referred to as "refund, etc." in the following Article and Article 9-10 of the Supplementary Provisions).