Supplementary Provisions, Article 12Transitional Measures Concerning Municipal Inhabitant Tax
第十二条（市町村民税に関する経過措置）
Except as otherwise provided, the provisions of the New Act relating to individual municipal inhabitant tax apply from individual municipal inhabitant tax for fiscal year 2020, and the provisions then in force continue to govern individual municipal inhabitant tax up to fiscal year 2019.
別段の定めがあるものを除き、新法の規定中個人の市町村民税に関する部分は、令和二年度以後の年度分の個人の市町村民税について適用し、令和元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。
The provisions of Article 292, paragraph (1) of the New Act (limited to the part relating to items (xi) and (xii)), Article 295, paragraph (1) (limited to the part relating to item (ii)), Article 314-2, Article 314-6 (limited to the part relating to item (i)) and Article 317-2, paragraph (1), and Article 4, paragraph (13) (limited to the part relating to item (i)), Article 4-2, paragraph (13) (limited to the part relating to item (i)), Article 33-2, paragraph (7) (limited to the part relating to item (i)), Article 33-3, paragraph (7) (limited to the part relating to item (i)), Article 34, paragraph (6) (limited to the part relating to item (i)), Article 35, paragraph (8) (limited to the part relating to item (i)), Article 35-2, paragraph (8) (limited to the part relating to item (i)) and Article 35-4, paragraph (5) (limited to the part relating to item (i)) of the Supplementary Provisions of the New Act, apply to individual municipal inhabitant tax for fiscal 2021 and subsequent fiscal years, and with regard to individual municipal inhabitant tax up to fiscal 2020, the provisions then in force continue to govern.
新法第二百九十二条第一項（第十一号及び第十二号に係る部分に限る。）、第二百九十五条第一項（第二号に係る部分に限る。）、第三百十四条の二、第三百十四条の六（第一号に係る部分に限る。）及び第三百十七条の二第一項並びに附則第四条第十三項（第一号に係る部分に限る。）、附則第四条の二第十三項（第一号に係る部分に限る。）、附則第三十三条の二第七項（第一号に係る部分に限る。）、附則第三十三条の三第七項（第一号に係る部分に限る。）、附則第三十四条第六項（第一号に係る部分に限る。）、附則第三十五条第八項（第一号に係る部分に限る。）、附則第三十五条の二第八項（第一号に係る部分に限る。）及び附則第三十五条の四第五項（第一号に係る部分に限る。）の規定は、令和三年度以後の年度分の個人の市町村民税について適用し、令和二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。
For the purpose of applying the provisions of Article 317-2, paragraph (1) of the New Act to the submission of returns relating to individual municipal inhabitant tax for fiscal 2021, the phrase "amount of earthquake insurance premium deduction" in the proviso to that paragraph is deemed to be replaced with "amount of earthquake insurance premium deduction, amount of single parent deduction (excluding that relating to a person listed in Article 294, paragraph (1), item (i) who is a widow prescribed in Article 292, paragraph (1), item (xi) of the Local Tax Act prior to amendment by the provisions of Article 1 of the Act Partially Amending the Local Tax Act, etc. (Act No. 5 of 2020) (hereinafter in this paragraph referred to as the "Former Local Tax Act") (limited to one falling under Article 314-2, paragraph (3) of the Former Local Tax Act) or a widower prescribed in Article 292, paragraph (1), item (xii) of the Former Local Tax Act)", and the phrase "that Act" is deemed to be replaced with "the Income Tax Act".
令和三年度分の個人の市町村民税に係る申告書の提出に係る新法第三百十七条の二第一項の規定の適用については、同項ただし書中「地震保険料控除額」とあるのは「地震保険料控除額、ひとり親控除額（地方税法等の一部を改正する法律（令和二年法律第五号）第一条の規定による改正前の地方税法（以下この項において「旧地方税法」という。）第二百九十二条第一項第十一号に規定する寡婦（旧地方税法第三百十四条の二第三項の規定に該当するものに限る。）又は旧地方税法第二百九十二条第一項第十二号に規定する寡夫である第二百九十四条第一項第一号に掲げる者に係るものを除く。）」と、「同法」とあるのは「所得税法」とする。
The provisions of Article 317-3-2, paragraph (1) of the New Act apply to the returns prescribed in that paragraph and paragraph (2) of that Article that are submitted with respect to salary prescribed in paragraph (1) of that Article that is payable on or after the Effective Date.
新法第三百十七条の三の二第一項の規定は、施行日以後に支払を受けるべき同項に規定する給与について提出する同項及び同条第二項に規定する申告書について適用する。
The provisions of Article 317-3-3, paragraph (1) of the New Act apply to the returns prescribed in Article 317-3-3, paragraph (1) of the New Act that are submitted with respect to public pension, etc. prescribed in Article 203-6, paragraph (1) of the Income Tax Act (excluding that subject to the provisions of Article 203-7 of that Act) that is payable on or after the Effective Date.
新法第三百十七条の三の三第一項の規定は、施行日以後に支払を受けるべき所得税法第二百三条の六第一項に規定する公的年金等（同法第二百三条の七の規定の適用を受けるものを除く。）について提出する新法第三百十七条の三の三第一項に規定する申告書について適用する。
Except as otherwise provided, the provisions of the New Act relating to corporate municipal inhabitant tax apply to corporate municipal inhabitant tax for business years beginning on or after the Effective Date and corporate municipal inhabitant tax for consolidated business years beginning on or after the Effective Date, and with regard to corporate municipal inhabitant tax for business years that began before the Effective Date and corporate municipal inhabitant tax for consolidated business years that began before the Effective Date, the provisions then in force continue to govern.
In the case of applying the provisions of Article 42-12-6, paragraph (2) of the Former Act on Special Measures Concerning Taxation to innovative information industry utilization facilities prescribed in paragraph (1) of that Article, with regard to which the provisions then in force are to continue to govern pursuant to the provisions of Article 84 of the Supplementary Provisions of the Income Tax Act Amendment Act, the provisions then in force continue to govern with regard to the application of the provisions of Article 292, paragraph (1), item (iv) of the Former Act (limited to the part relating to the provisions of Article 42-12-6 of the Former Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) and Article 8, paragraph (15) of the Supplementary Provisions of the Former Act (limited to the part relating to the provisions of Article 292, paragraph (1), item (iv) of the Former Act).
所得税法等改正法附則第八十四条の規定によりなお従前の例によることとされる旧租税特別措置法第四十二条の十二の六第一項に規定する革新的情報産業活用設備について同条第二項の規定を適用する場合における旧法第二百九十二条第一項第四号（旧租税特別措置法第四十二条の十二の六の規定に係る部分に限る。以下この項において同じ。）及び附則第八条第十五項（旧法第二百九十二条第一項第四号の規定に係る部分に限る。）の規定の適用については、なお従前の例による。
In the case of applying the provisions of Article 68-15-7, paragraph (2) of the Former Act on Special Measures Concerning Taxation to innovative information industry utilization facilities prescribed in paragraph (1) of that Article, with regard to which the provisions then in force are to continue to govern pursuant to the provisions of Article 98 of the Supplementary Provisions of the Income Tax Act Amendment Act, the provisions then in force continue to govern with regard to the application of the provisions of Article 292, paragraph (1), item (iv)-3 of the Former Act (limited to the part relating to the provisions of Article 68-15-7 of the Former Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) and Article 8, paragraph (16) of the Supplementary Provisions of the Former Act (limited to the part relating to the provisions of Article 292, paragraph (1), item (iv)-3 of the Former Act).
所得税法等改正法附則第九十八条の規定によりなお従前の例によることとされる旧租税特別措置法第六十八条の十五の七第一項に規定する革新的情報産業活用設備について同条第二項の規定を適用する場合における旧法第二百九十二条第一項第四号の三（旧租税特別措置法第六十八条の十五の七の規定に係る部分に限る。以下この項において同じ。）及び附則第八条第十六項（旧法第二百九十二条第一項第四号の三の規定に係る部分に限る。）の規定の適用については、なお従前の例による。
The provisions of Article 292, paragraph (1), item (iv) of the New Act (limited to the part relating to the provisions of Article 42-12-5-2 of the New Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) and Article 8, paragraph (15) of the Supplementary Provisions of the New Act (limited to the part relating to the provisions of Article 292, paragraph (1), item (iv) of the New Act) apply to corporate municipal inhabitant tax for business years ending on or after the date of enforcement of the provisions listed in Article 1, item (viii) of the Supplementary Provisions.
新法第二百九十二条第一項第四号（新租税特別措置法第四十二条の十二の五の二の規定に係る部分に限る。以下この項において同じ。）及び附則第八条第十五項（新法第二百九十二条第一項第四号の規定に係る部分に限る。）の規定は、附則第一条第八号に掲げる規定の施行の日以後に終了する事業年度分の法人の市町村民税について適用する。
The provisions of Article 292, paragraph (1), item (iv)-3 of the New Act (limited to the part relating to the provisions of Article 68-15-6-2 of the New Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) and Article 8, paragraph (16) of the Supplementary Provisions of the New Act (limited to the part relating to the provisions of Article 292, paragraph (1), item (iv)-3 of the New Act) apply to corporate municipal inhabitant tax for consolidated business years ending on or after the date of enforcement of the provisions listed in Article 1, item (viii) of the Supplementary Provisions.
新法第二百九十二条第一項第四号の三（新租税特別措置法第六十八条の十五の六の二の規定に係る部分に限る。以下この項において同じ。）及び附則第八条第十六項（新法第二百九十二条第一項第四号の三の規定に係る部分に限る。）の規定は、附則第一条第八号に掲げる規定の施行の日以後に終了する連結事業年度分の法人の市町村民税について適用する。
The provisions of Article 8-2-2, paragraphs (7) and (9) of the Supplementary Provisions of the New Act (limited to the part relating to specified donations prescribed in paragraph (1) of that Article) apply to corporate municipal inhabitant tax for business years ending on or after the Effective Date and corporate municipal inhabitant tax for consolidated business years ending on or after the Effective Date, and with regard to corporate municipal inhabitant tax for business years that ended before the Effective Date and corporate municipal inhabitant tax for consolidated business years that ended before the Effective Date, the provisions then in force continue to govern.
新法附則第八条の二の二第七項及び第九項の規定（同条第一項に規定する特定寄附金に係る部分に限る。）は、施行日以後に終了する事業年度分の法人の市町村民税及び施行日以後に終了する連結事業年度分の法人の市町村民税について適用し、施行日前に終了した事業年度分の法人の市町村民税及び施行日前に終了した連結事業年度分の法人の市町村民税については、なお従前の例による。
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)
specified donationmachine translation
「特定寄附金」
A donation that a corporation holding the approval under Article 121, paragraph 1 of the Corporation Tax Act makes, from the date the Act Partially Amending the Local Revitalization Act (Act No. 30 of 2016) came into effect to 31 March 2028, to a certified local government (認定地方公共団体) under Article 8, paragraph 1 of the Local Revitalization Act in connection with the town, people and work creation donation project (まち・ひと・しごと創生寄附活用事業) in its certified local revitalization plan, other than one that brings the donor a special benefit such as sole use of a facility the donation pays for.
Short name set inSupplementary Provisions, Article 8-2-2, paragraph (1)· applies only in this article
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 5 of 2020.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Act No. 5 of 2020, the amending Act these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
Income Tax Act Amendment Actmachine translation
「所得税法等改正法」
Short name for the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020).
Short name set inSupplementary Provisions, Article 4, paragraph (7)
the Former Actmachine translation
「旧法」
This Act as it stood before Article 1 of Act No. 5 of 2020 amended it.
Short name set inSupplementary Provisions, Article 4, paragraph (7)
the Former Act on Special Measures Concerning Taxationmachine translation
「旧租税特別措置法」
In Articles 4 and 12 of the supplementary provisions (附則) of the Act Partially Amending the Local Tax Act, etc. (Act No. 5 of 2020), the Act on Special Measures Concerning Taxation as it stood before Article 15 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020) amended it, as Article 84 of that Act's supplementary provisions keeps it applying.
Short name set inSupplementary Provisions, Article 4, paragraph (7)· applies only in this article and in Supplementary Provisions, Article 12
the New Act on Special Measures Concerning Taxationmachine translation
「新租税特別措置法」
In Article 4, paragraphs 9 and 10 and Article 12 of the supplementary provisions (附則) of the Act Partially Amending the Local Tax Act, etc. (Act No. 5 of 2020), the Act on Special Measures Concerning Taxation as amended by Article 15 of the 2020 Act amending the Income Tax Act and other Acts that those supplementary provisions call 所得税法等改正法 (the Act amending the Income Tax Act and other Acts).
Short name set inSupplementary Provisions, Article 4, paragraph (9)· applies only in this provision and in Supplementary Provisions, Article 4, paragraph (10); and Supplementary Provisions, Article 12
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)