Supplementary Provisions, Article 13
第十三条
The provisions of the Local Tax Act as amended by the provisions listed in Article 1, item (vi) of the Supplementary Provisions relating to individual municipal inhabitant tax apply to individual municipal inhabitant tax for fiscal 2024 and subsequent fiscal years, and with regard to individual municipal inhabitant tax up to fiscal 2023, the provisions then in force continue to govern.
附則第一条第六号に掲げる規定による改正後の地方税法の規定中個人の市町村民税に関する部分は、令和六年度以後の年度分の個人の市町村民税について適用し、令和五年度分までの個人の市町村民税については、なお従前の例による。
Except as otherwise provided, the provisions of the 2022 New Act relating to corporate municipal inhabitant tax apply to corporate municipal inhabitant tax for business years beginning on or after the Item 5 Effective Date (excluding business years for which the consolidated parent corporation business year of a consolidated subsidiary corporation began before the Item 5 Effective Date; referred to as "business year beginning on or after the Item 5 Effective Date" in paragraphs (4) through (6)).
別段の定めがあるものを除き、四年新法の規定中法人の市町村民税に関する部分は、五号施行日以後に開始する事業年度（連結子法人の連結親法人事業年度が五号施行日前に開始した事業年度を除く。第四項から第六項までにおいて「五号施行日以後事業年度」という。）分の法人の市町村民税について適用する。
Except as otherwise provided, with regard to corporate municipal inhabitant tax for business years that began before the Item 5 Effective Date (including business years for which the consolidated parent corporation business year of a consolidated subsidiary corporation began before the Item 5 Effective Date) and corporate municipal inhabitant tax for consolidated business years that began before the Item 5 Effective Date (including consolidated business years for which the consolidated parent corporation business year of a consolidated subsidiary corporation began before the Item 5 Effective Date), the provisions of the 2022 Former Act relating to corporate municipal inhabitant tax remain in force.
The provisions of Article 321-8, paragraphs (3), (5) and (6) of the 2022 New Act apply mutatis mutandis to the deduction, in a business year beginning on or after the item 5 effective date, of the deductible individually attributed adjustment amount prescribed in Article 321-8, paragraph (6) of the 2022 Former Act that is to remain in force pursuant to the provisions of the preceding paragraph. In this case, the technical replacement of terms necessary for that application is specified by Cabinet Order.
四年新法第三百二十一条の八第三項、第五項及び第六項の規定は、前項の規定によりなおその効力を有するものとされた四年旧法第三百二十一条の八第六項に規定する控除対象個別帰属調整額の五号施行日以後事業年度における控除について準用する。この場合において、必要な技術的読替えは、政令で定める。
The provisions of Article 321-8, paragraphs (3), (5) and (6) of the 2022 New Act apply mutatis mutandis to the deduction, in a business year beginning on or after the item 5 effective date, of the deductible individually attributed tax amount prescribed in Article 321-8, paragraph (9) of the 2022 Former Act that is to remain in force pursuant to the provisions of paragraph (3). In this case, the technical replacement of terms necessary for that application is specified by Cabinet Order.
四年新法第三百二十一条の八第三項、第五項及び第六項の規定は、第三項の規定によりなおその効力を有するものとされた四年旧法第三百二十一条の八第九項に規定する控除対象個別帰属税額の五号施行日以後事業年度における控除について準用する。この場合において、必要な技術的読替えは、政令で定める。
The provisions of Article 321-8, paragraphs (26), (28) and (29) of the 2022 New Act apply mutatis mutandis to the deduction, in a business year beginning on or after the item 5 effective date, of the deductible individually attributed refund tax amount prescribed in Article 321-8, paragraph (15) of the 2022 Former Act that is to remain in force pursuant to the provisions of paragraph (3). In this case, the technical replacement of terms necessary for that application is specified by Cabinet Order.
四年新法第三百二十一条の八第二十六項、第二十八項及び第二十九項の規定は、第三項の規定によりなおその効力を有するものとされた四年旧法第三百二十一条の八第十五項に規定する控除対象個別帰属還付税額の五号施行日以後事業年度における控除について準用する。この場合において、必要な技術的読替えは、政令で定める。
With regard to the application of paragraph (3) of Article 321-8 of the 2022 New Act and paragraph (5) of that Article to the deficit before application of group tax sharing prescribed in paragraph (3) of that Article that arose in a business year beginning before April 1, 2018, the words listed in the middle column of the following table in the provisions of that Article listed in the left-hand column of the table are deemed to be replaced with the words listed in the right-hand column of the table, respectively.
| paragraph (3) | within 10 years | within nine years |
| paragraph (5) | within 10 years | within nine years |
| business year within preceding ten years | business year within preceding nine years |
With regard to the application of paragraph (7) of Article 321-8 of the 2022 New Act and paragraph (8) of that Article to the pre-merger loss amount prescribed in paragraph (7) of that Article that arose in a business year beginning before April 1, 2018, the words listed in the middle column of the following table in the provisions of that Article listed in the left-hand column of the table are deemed to be replaced with the words listed in the right-hand column of the table, respectively.
| paragraph (7) | within 10 years | within nine years |
| business year within preceding ten years | business year within preceding nine years | |
| paragraph (8) | within 10 years | within nine years |
deficit before application of group tax sharingmachine translation
「通算適用前欠損金額」
A deficit (欠損金額) under Article 57, paragraph 1 of the Corporation Tax Act, other than one Article 58, paragraph 1 of that Act treats as nil, that Article 57, paragraph 6 or 8 of that Act treats as nil once the corporation's group tax sharing approval takes effect; the corporation tax levy (法人税割) base is reduced by an amount for it in later business years.
Defined inArticle 321-8, paragraph (3)· applies only in this provision and in Article 321-8, paragraphs (4) to (6)
pre-merger loss amountmachine translation
「合併等前欠損金額」
A loss (欠損金額) under Article 57, paragraph 1 of the Corporation Tax Act of the merged or liquidated corporation (被合併法人等), other than one that Article 57, paragraph 6 or Article 58, paragraph 1 of that Act treats as not existing, to which Article 57, paragraph 2 of that Act was not applied because of item 1 of its paragraph 7.
Defined inArticle 321-8, paragraph (7)· applies only in this paragraph and in Article 321-8, paragraphs (8) and (9)
Item 5 Effective Datemachine translation
「五号施行日」
1 April 2022, the date the provisions listed in Article 1, item 5 of the supplementary provisions (附則) of Act No. 5 of 2020 come into effect.
Short name set inSupplementary Provisions, Article 5, paragraph (2)
the 2022 New Actmachine translation
「四年新法」
The Local Tax Act as amended by the provisions listed in Article 1, item 5 of the supplementary provisions (附則) of Act No. 5 of 2020, which come into effect on 1 April 2022.
Short name set inSupplementary Provisions, Article 5, paragraph (2)
consolidated subsidiary corporationmachine translation
「連結子法人」
A consolidated subsidiary corporation as defined in Article 2, item 12-7 of the Corporation Tax Act as it stood before Article 3 of Act No. 8 of 2020, which amended the Income Tax Act and other laws, amended it.
Short name set inSupplementary Provisions, Article 5, paragraph (2)
consolidated parent corporation business yearmachine translation
「連結親法人事業年度」
A consolidated parent corporation business year as defined in Article 15-2, paragraph 1 of the Corporation Tax Act as it stood before Article 3 of Act No. 8 of 2020, which amended the Income Tax Act and other laws, amended it.
Defined inSupplementary Provisions, Article 5, paragraph (2)
the 2022 Former Actmachine translation
「四年旧法」
The Local Tax Act as it stood before the provisions listed in Article 1, item 5 of the supplementary provisions (附則) of Act No. 5 of 2020, which come into effect on 1 April 2022, amended it.
Short name set inSupplementary Provisions, Article 5, paragraph (3)
consolidated business yearmachine translation
「連結事業年度」
A consolidated business year as defined in Article 15-2, paragraph 1 of the Corporation Tax Act as it stood before Article 3 of Act No. 8 of 2020, which amended the Income Tax Act and other laws, amended it.
Defined inSupplementary Provisions, Article 5, paragraph (3)
business year beginning on or after the item 5 effective datemachine translation
「五号施行日以後事業年度」
A business year beginning on or after 1 April 2022, the date the provisions listed in Article 1, item 5 of the supplementary provisions (附則) of Act No. 5 of 2020 come into effect, other than a business year of a consolidated subsidiary (連結子法人) whose consolidated parent's business year began before that date.
Short name set inSupplementary Provisions, Article 13, paragraph (2)· applies only in this provision and in Supplementary Provisions, Article 13, paragraphs (4) to (6)