Supplementary Provisions, Article 4Transitional Measures Concerning the Special Provisions for Tax Credits for Donations under Individual Municipal Inhabitant Tax Related to Novel Coronavirus Disease, etc.
第四条（新型コロナウイルス感染症等に係る個人の市町村民税の寄附金税額控除の特例に関する経過措置）
Where a person liable for the income levy of municipal 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. that arose due to the cancellation, etc. of a designated event, 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 (3) and (4) of the Supplementary Provisions of the 2021 New Act may be applied, deeming that donation to be a waiver of the right to claim a refund of admission fees, etc., 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.
市町村民税の所得割の納税義務者が、指定行事の中止等により生じた入場料金等払戻請求権の行使を令和二年二月一日から政令で定める日までの間にした場合において、当該入場料金等払戻請求権の行使による払戻しをした者に対して政令で定める期間内に当該払戻しを受けた金額以下の金額の寄附金の支出をしたときは、当該寄附金の支出を入場料金等払戻請求権の放棄と、当該支出をした寄附金の額を当該放棄をした部分の入場料金等払戻請求権の価額とみなして、三年新法附則第六十条第三項及び第四項の規定を適用することができる。
the 2021 New Actmachine translation
「三年新法」
The Local Tax Act as amended by the provisions listed in Article 1, item 1 of the supplementary provisions (附則) of Act No. 26 of 2020, which come into effect on 1 January 2021.
Short name set inSupplementary Provisions, Article 3, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 4
cancellation, etc.machine translation
「中止等」
The cancellation, postponement or scaling down of a designated event (指定行事) — a paid cultural, artistic or sports event, of a kind a Cabinet Order (政令) sets, called off or cut back because of COVID-19 and the measures against its spread — as defined 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..
Short name set inSupplementary Provisions, Article 3, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 4
right to claim a refund of admission fees, etc.machine translation
「入場料金等払戻請求権」
A right to claim a refund of admission fees, etc. (入場料金等払戻請求権) as defined 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), arising from the cancellation, etc. (中止等) of a designated event (指定行事) under that Act.
Short name set inSupplementary Provisions, Article 3, paragraph (1)· applies only in this article and in Supplementary Provisions, Article 4
waiver of the right to claim a refund of admission fees, etc.machine translation
「入場料金等払戻請求権の放棄」
A waiver of all or part of a right to claim a refund of admission fees, etc. (入場料金等払戻請求権) as 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) provides; Article 3 of the supplementary provisions (附則) of Act No. 26 of 2020 treats as such a waiver a donation, no larger than the refund, made within a period a Cabinet Order (政令) sets to the person who paid the refund, where the right was exercised between 1 February 2020 and a date a Cabinet Order sets.
Short name set inSupplementary Provisions, Article 3, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 4
designated eventmachine translation
「指定行事」
A designated event (指定行事) as defined in Article 5, paragraph 4 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): a cultural, artistic or sports event, cancelled, postponed or scaled down because of COVID-19 (新型コロナウイルス感染症) and the measures against its spread, at which many unspecified people pay admission, participation or similar fees to watch, listen or take part, of a kind a Cabinet Order (政令) sets.
Short name set inSupplementary Provisions, Article 3, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 4