Supplementary Provisions, Article 3Transitional Measures Concerning the Special Provisions for Tax Credits for Donations under Individual Prefectural Inhabitant Tax Related to Novel Coronavirus Disease, etc.

Where a person liable for the income levy of prefectural inhabitant tax has exercised, during the period from February 1, 2020 to the date specified by Cabinet Order, the right to claim a refund of admission fees, etc. prescribed in Article 5, paragraph (1) of 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) that arose due to the cancellation, etc. prescribed in that paragraph (referred to as "cancellation, etc." in the following Article) of a designated event prescribed in Article 5, paragraph (4) of that Act (referred to as "designated event" in the following Article) (hereinafter in this Article and the following Article referred to as the "right to claim a refund of admission fees, etc."), and has made a donation, within the period specified by Cabinet Order, to the person who made the refund pursuant to the exercise of that right, in an amount not exceeding the amount refunded, the provisions of Article 60, paragraphs (1) and (2) of the Supplementary Provisions of the Local Tax Act as amended by the provisions listed in Article 1, item (i) of the Supplementary Provisions (referred to as the "2021 New Act" in the following Article) may be applied, deeming that donation to be a waiver of all or part of the right to claim a refund of admission fees, etc. prescribed in Article 5, paragraph (1) of that Act (referred to as the "waiver of the right to claim a refund of admission fees, etc." in the following Article), and deeming the amount of the donation made to be the value of the right to claim a refund of admission fees, etc. for the portion waived.