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Supplementary Provisions

附　則

Supplementary Provisions, Article 1Effective Date

第一条（施行期日）

This Act comes into effect on April 1, 2019; provided, however, that the provisions set forth in the following items come into effect as of the days specified in those items.

この法律は、平成三十一年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。

the provisions amending , the proviso to , and the proviso to in , the provisions amending , , and , the provisions amending (limited to the part replacing "" with ""), the provisions amending , the provisions amending (limited to the part replacing "" with ""), the provisions amending , the provisions amending (limited to the part replacing "" with ""), the provisions amending , the provisions amending (limited to the part replacing "" with ""), the provisions amending , the provisions amending (limited to the part replacing "" with ""), the provisions amending , and the provisions amending (limited to the part replacing "" with ""), the provisions of paragraphs (2) through (4) and (7) of the following Article and paragraphs (2) through (4) and (7) of Article 13 of the Supplementary Provisions, (limited to the provisions amending and and the provisions amending and (limited to the parts replacing "and " with "and " and "" with "")), and (limited to the provisions amending and and the provisions amending and (limited to the part replacing "" with "")): June 1, 2019;

中、ただし書、及びただし書の改正規定並びに、、及びの改正規定、の改正規定（「」を「」に改める部分に限る。）、の改正規定、の改正規定（「」を「」に改める部分に限る。）、の改正規定、の改正規定（「」を「」に改める部分に限る。）、の改正規定、の改正規定（「」を「」に改める部分に限る。）、の改正規定、の改正規定（「」を「」に改める部分に限る。）、の改正規定並びにの改正規定（「」を「」に改める部分に限る。）並びに次条第二項から第四項まで及び第七項並びに附則第十三条第二項から第四項まで及び第七項、（及びの改正規定並びに及びの改正規定（「及び」を「及び」に、「」を「」に改める部分に限る。）に限る。）並びに（及びの改正規定並びに及びの改正規定（「」を「」に改める部分に限る。）に限る。）の規定　令和元年六月一日

(excluding the amending provisions set forth in the following item) and the provisions of Articles 6, 11 and 18 of the Supplementary Provisions: October 1, 2019;

（次号に掲げる改正規定を除く。）並びに附則第六条、第十一条及び第十八条の規定　令和元年十月一日

the provisions adding one item after in , the provisions amending , the provisions adding one paragraph to , the provisions amending and , the provisions adding one item after , the provisions amending , the provisions that, in , change , and and add one paragraph after , the provisions amending , , , and , and the provisions amending , and the provisions of Articles 3 and 14 of the Supplementary Provisions: January 1, 2020;

中の次に一号を加える改正規定、の改正規定、に一項を加える改正規定、及びの改正規定、の次に一号を加える改正規定、の改正規定、中をとし、をとし、をとし、の次に一項を加える改正規定並びに、、、及びの改正規定並びにの改正規定並びに附則第三条及び第十四条の規定　令和二年一月一日

the provisions of (excluding the amending provisions set forth in the following item through item (viii) and item (xiii)): April 1, 2020;

（次号から第八号まで及び第十三号に掲げる改正規定を除く。）の規定　令和二年四月一日

Omitted

略

the provisions adding one paragraph to in , the provisions deleting and , the provisions amending and , the provisions adding one paragraph to , and the provisions amending , and the provisions of Article 12, paragraph (2) and Article 19 of the Supplementary Provisions: April 1, 2021;

中に一項を加える改正規定、及びを削る改正規定、及びの改正規定、に一項を加える改正規定並びにの改正規定並びに附則第十二条第二項及び第十九条の規定　令和三年四月一日

the provisions amending , , and in : January 1, 2022;

中、、及びの改正規定　令和四年一月一日

the provisions amending in , and the provisions of and Article 12, paragraph (1) and of the Supplementary Provisions: April 1, 2022;

中の改正規定及び並びに附則第十二条第一項及びの規定　令和四年四月一日

Omitted

略

the provisions adding two paragraphs to in (limited to the part relating to ): the date of enforcement of the provisions prescribed in the proviso to ;

中に二項を加える改正規定（に係る部分に限る。）　ただし書に規定する規定の施行の日

the provisions amending in : the date of enforcement of the ;

中の改正規定　の施行の日

the provisions amending in , the provisions adding one paragraph to , the provisions amending , and the provisions of Article 8 of the Supplementary Provisions: the date of enforcement of the provisions set forth in .

中の改正規定並びにに一項を加える改正規定及びの改正規定並びに附則第八条の規定　に掲げる規定の施行の日

Supplementary Provisions, Article 2Transitional Measures Concerning Prefectural Inhabitant Tax

第二条（道府県民税に関する経過措置）

Except as otherwise provided, the provisions of the Local Tax Act as amended by the provisions of (hereinafter referred to as the "New Act") relating to individual prefectural inhabitant tax apply from individual prefectural inhabitant tax for fiscal year 2019, and the provisions then in force continue to govern individual prefectural inhabitant tax up to fiscal year 2018.

別段の定めがあるものを除き、の規定による改正後の地方税法（以下「新法」という。）の規定中個人の道府県民税に関する部分は、令和元年度以後の年度分の個人の道府県民税について適用し、平成三十年度分までの個人の道府県民税については、なお従前の例による。

The provisions of Article 37-2, paragraphs (1) and (11) of the New Act and Article 5-5, paragraph (1), Article 5-6, paragraph (1), Article 5-7, paragraph (1) and Article 7-2, paragraphs (1) and (2) of the Supplementary Provisions of the New Act apply from individual prefectural inhabitant tax for fiscal year 2020, and the provisions then in force continue to govern individual prefectural inhabitant tax up to fiscal year 2019.

新法第三十七条の二第一項及び第十一項並びに、、並びに及びの規定は、令和二年度以後の年度分の個人の道府県民税について適用し、令和元年度分までの個人の道府県民税については、なお従前の例による。

With regard to the application of the provisions of Article 37-2, paragraphs (1) and (11) of the New Act and Article 5-5, paragraph (1), Article 5-7, paragraph (1) and Article 7-2, paragraph (1) of the Supplementary Provisions of the New Act, only for individual prefectural inhabitant tax for fiscal year 2020, the phrases set forth in the middle column of the following table in the provisions of the New Act set forth in the left-hand column of the table are deemed to be replaced with the phrases set forth in the right-hand column of the table, respectively.

Article 37-2, paragraph (1)donations eligible for the special deduction in the previous year and the total amount of those donations eligible for the special deductiondonations eligible for the special deduction or donations set forth in item (i) (limited to those paid before June 1, 2019) in the previous year and the total amount of those donations
Article 37-2, paragraph (11)the total amount of donations eligible for the special deductionthe total amount of donations eligible for the special deduction and item 1 donations (limited to those paid before June 1, 2019)
Article 5-5, paragraph (1) of the Supplementary Provisionsdonations eligible for the special deduction prescribed in that were paiddonations eligible for the special deduction prescribed in and donations set forth in (limited to those paid before June 1, 2019) that were paid
Article 5-7, paragraph (1) of the Supplementary Provisionspaid donations eligible for the special deduction"one paid before June 1, 2019)"
paid donations eligible for the special deduction (excluding the portion equivalent to the amount, among the amount of interest, etc. prescribed in Article 4-5, paragraph (1) of the Act on Special Measures Concerning Taxation that received the application of that paragraph, calculated as provided by Cabinet Order as having been allocated to the payment of those donations eligible for the special deductionone paid before June 1, 2019) (excluding the portion equivalent to the amount, among the amount of interest, etc. prescribed in Article 4-5, paragraph (1) of the Act on Special Measures Concerning Taxation that received the application of that paragraph, calculated as provided by Cabinet Order as having been allocated to the payment of these donations
is deemedis deemed, and the phrase "June 1, 2019)" is deemed to be replaced with "June 1, 2019, and excluding the portion of the amount of interest, etc. prescribed in that paragraph to which Article 4-5, paragraph (1) of the Act on Special Measures Concerning Taxation applied that corresponds to the amount calculated as provided by Cabinet Order as having been appropriated to the payment of that donation.)"
Article 7-2, paragraph (1) of the Supplementary Provisionsdonation eligible for the special deductiondonation eligible for the special deduction or a donation set forth in (limited to one paid before June 1, 2019)
has been sent for that person pursuant to paragraph (5) of the preceding Articlehas been sent for that person pursuant to paragraph (5) of the preceding Article, or a special filing notice prescribed in prior to amendment by the provisions of has been sent for that person pursuant to of those Supplementary Provisions, which is to continue to be governed by the provisions then in force pursuant to Article 2, paragraph (7) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc.

新法第三十七条の二第一項及び第十一項並びに、及びの規定の適用については、令和二年度分の個人の道府県民税に限り、次の表の上欄に掲げる新法の規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句とする。

第三十七条の二第一項を支出し、当該特例控除対象寄附金又は第一号に掲げる寄附金（令和元年六月一日前に支出したものに限る。）を支出し、これらの寄附金
第三十七条の二第十一項特例控除対象寄附金の額特例控除対象寄附金の額及び第一号寄附金（令和元年六月一日前に支出したものに限る。）の額
附則第五条の五第一項特例控除対象寄附金の額特例控除対象寄附金の額及びに掲げる寄附金（令和元年六月一日前に支出したものに限る。）の額
附則第五条の七第一項に特例控除対象寄附金」支出したものに限る。）」
に特例控除対象寄附金（の規定の適用を受けたに規定する利子等の金額のうち当該特例控除対象寄附金支出したものに限る。）（の規定の適用を受けたに規定する利子等の金額のうちこれらの寄附金
とすると、「限る。）」とあるのは「限り、租税特別措置法第四条の五第一項の規定の適用を受けた同項に規定する利子等の金額のうち当該寄附金の支出に充てられたものとして政令で定めるところにより計算した金額に相当する部分を除く。）」とする
附則第七条の二第一項特例控除対象寄附金特例控除対象寄附金又はに掲げる寄附金（令和元年六月一日前に支出したものに限る。）
送付送付又は地方税法等の一部を改正する法律（平成三十一年法律第二号）附則第二条第七項の規定によりなお従前の例によることとされるの規定による改正前のの規定によるに規定する申告特例通知書の送付

The provisions of Article 37-2, paragraphs (2) and (9) of the New Act apply to donations set forth in Article 37-2, paragraph (1), item (i) of the New Act that a person liable for the income levy of prefectural inhabitant tax pays on or after the date of enforcement of the provisions set forth in item (i) of the preceding Article.

新法第三十七条の二第二項及び第九項の規定は、道府県民税の所得割の納税義務者が前条第一号に掲げる規定の施行の日以後に支出する新法第三十七条の二第一項第一号に掲げる寄附金について適用する。

A prefecture, municipality or special ward that intends to receive a designation under Article 37-2, paragraph (2) of the New Act (referred to as a "prefecture, etc." in the following paragraph) may, even before the date of enforcement of the provisions set forth in item (i) of the preceding Article, submit, in accordance with the rules of Article 37-2, paragraph (3) of the New Act, the written request prescribed in that paragraph.

新法第三十七条の二第二項の規定による指定を受けようとする都道府県、市町村又は特別区（次項において「都道府県等」という。）は、前条第一号に掲げる規定の施行の日前においても、新法第三十七条の二第三項の規定の例により、同項に規定する申出書を提出することができる。

In the case where the written request prescribed in Article 37-2, paragraph (3) of the New Act has been submitted pursuant to the provisions of the preceding paragraph, the Minister for Internal Affairs and Communications may, even before the date of enforcement of the provisions set forth in item (i) of the preceding Article, in accordance with the rules of Article 37-2, paragraphs (2), (7), (8) and (10) of the New Act, make the designation under paragraph (2) of that Article, give the public notice under paragraph (7) of that Article and hear the opinion of the Local Finance Council under paragraph (8) of that Article. In this case, the prefecture, etc. that received that designation is deemed to have received the designation under paragraph (2) of that Article on that date.

総務大臣は、前項の規定により新法第三十七条の二第三項に規定する申出書の提出があった場合には、前条第一号に掲げる規定の施行の日前においても、新法第三十七条の二第二項、第七項、第八項及び第十項の規定の例により、同条第二項の規定による指定、同条第七項の規定による告示及び同条第八項の規定による地方財政審議会からの意見の聴取をすることができる。この場合において、その指定を受けた都道府県等は、同日において同条第二項の規定による指定を受けたものとみなす。

The provisions of Article 7, paragraphs (1) through (6) of the Supplementary Provisions of the New Act apply to donations eligible for the special deduction prescribed in Article 37-2, paragraph (2) of the New Act that a person liable for the income levy of prefectural inhabitant tax pays on or after the date of enforcement of the provisions set forth in item (i) of the preceding Article, and the provisions then in force continue to govern donations set forth in prior to amendment by (hereinafter referred to as the "Former Act") that a person liable for the income levy of prefectural inhabitant tax paid before that date. In this case, with regard to the application of the provisions of Article 7, paragraphs (2) and (6) of the Supplementary Provisions of the New Act to donations eligible for the special deduction prescribed in Article 37-2, paragraph (2) of the New Act that a person liable for the income levy of prefectural inhabitant tax pays during the period from the date of enforcement of the provisions set forth in item (i) of the preceding Article to December 31, 2019, the phrase "makes" in paragraph (2) of that Article is deemed to be replaced with "or makes the request for the special filing procedure prescribed in prior to amendment by the provisions of ", the phrase "donation eligible for the special deduction" in paragraph (6), item (iii) of that Article is deemed to be replaced with "donation eligible for the special deduction or a donation set forth in Article 37-2, paragraph (1), item (i) (limited to one paid before June 1, 2019)", and the phrase "sent" in is deemed to be replaced with "sent, or sent the special filing notice prescribed in prior to amendment by the provisions of , pursuant to of those Supplementary Provisions", and with regard to the application of the provisions of Article 7, paragraph (6) of the Supplementary Provisions of the Former Act to donations set forth in of the Former Act that a person liable for the income levy of prefectural inhabitant tax paid during the period from January 1, 2019 to May 31, 2019, the phrase "sent" in Article 7, paragraph (6), item (iii) of the Supplementary Provisions of the Former Act is deemed to be replaced with "sent, or sent the special filing notice prescribed in Article 7, paragraph (1) of the Supplementary Provisions of the Local Tax Act after the amendment by the provisions of , pursuant to of those Supplementary Provisions".

新法附則第七条第一項から第六項までの規定は、道府県民税の所得割の納税義務者が前条第一号に掲げる規定の施行の日以後に支出する新法第三十七条の二第二項に規定する特例控除対象寄附金について適用し、道府県民税の所得割の納税義務者が同日前に支出したの規定による改正前の地方税法（以下「旧法」という。）に掲げる寄附金については、なお従前の例による。この場合において、道府県民税の所得割の納税義務者が前条第一号に掲げる規定の施行の日から令和元年十二月三十一日までの間に支出する新法第三十七条の二第二項に規定する特例控除対象寄附金に係る新法附則第七条第二項及び第六項の規定の適用については、同条第二項中「を行う」とあるのは「又はの規定による改正前のに規定する申告特例の求めを行う」と、同条第六項第三号中「特例控除対象寄附金」とあるのは「特例控除対象寄附金又は第三十七条の二第一項第一号に掲げる寄附金（令和元年六月一日前に支出したものに限る。）」と、「送付した」とあるのは「送付し、又はの規定による改正前のの規定によりに規定する申告特例通知書を送付した」とし、道府県民税の所得割の納税義務者が平成三十一年一月一日から令和元年五月三十一日までの間に支出したに掲げる寄附金に係るの規定の適用については、中「送付した」とあるのは、「送付し、又はの規定による改正後の地方税法附則第七条第五項の規定により同条第一項に規定する申告特例通知書を送付した」とする。

Except as provided in the following paragraph, the provisions of the New Act relating to corporate prefectural inhabitant tax apply to corporate prefectural inhabitant tax for business years beginning on or after the date of enforcement of this Act (hereinafter referred to as the "Effective Date") and corporate prefectural inhabitant tax for consolidated business years beginning on or after the Effective Date, and the provisions then in force continue to govern corporate prefectural inhabitant tax for business years that began before the Effective Date and corporate prefectural inhabitant tax for consolidated business years that began before the Effective Date.

次項に定めるものを除き、新法の規定中法人の道府県民税に関する部分は、この法律の施行の日（以下「施行日」という。）以後に開始する事業年度分の法人の道府県民税及び施行日以後に開始する連結事業年度分の法人の道府県民税について適用し、施行日前に開始した事業年度分の法人の道府県民税及び施行日前に開始した連結事業年度分の法人の道府県民税については、なお従前の例による。

The provisions of Article 7-5 of the Supplementary Provisions of the New Act (limited to the part relating to corporate prefectural inhabitant tax) apply to corporate prefectural inhabitant tax for business years ending on or after the Effective Date.

新法附則第七条の五（法人の道府県民税に係る部分に限る。）の規定は、施行日以後に終了する事業年度分の法人の道府県民税について適用する。

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