Supplementary Provisions, Article 4Transitional Measures Concerning Prefectural Inhabitant Tax
第四条（道府県民税に関する経過措置）
The provisions of Article 33 of the New Act apply to a specified extraordinary disaster prescribed in paragraph (1) of that Article that occurs on or after the date of enforcement of this Act (hereinafter referred to as the "Effective Date").
With regard to the application of Article 37-2, paragraph (2) of the New Act to a designation under that paragraph that takes effect during the period from the Effective Date to March 31, 2024, the phrase "within one year before the date on which the designation to be received under this paragraph takes effect" in item (iv) of that paragraph is deemed to be replaced with "during the period from April 1, 2023 to the day preceding the date on which the designation to be received under this paragraph takes effect".
施行日から令和六年三月三十一日までの間に効力を生ずる新法第三十七条の二第二項の規定による指定に係る同項の規定の適用については、同項第四号中「この項の規定により受けようとする指定の効力を生ずる日前一年以内」とあるのは、「令和五年四月一日からこの項の規定により受けようとする指定の効力を生ずる日の前日までの間」とする。
The provisions of Article 45-3-2, paragraph (2) of the New Act apply to the returns under Article 45-3-2, paragraph (1) of the Local Tax Act that are submitted for the salary prescribed in the proviso to Article 45-2, paragraph (1) of the Local Tax Act (hereinafter referred to as "salary" in this paragraph) that is to be received on or after January 1, 2025, and the provisions then in force continue to govern the returns under Article 45-3-2, paragraph (1) of the Local Tax Act that were submitted for salary that is to be received before that date.
新法第四十五条の三の二第二項の規定は、令和七年一月一日以後に支払を受けるべき地方税法第四十五条の二第一項ただし書に規定する給与（以下この項において「給与」という。）について提出する同法第四十五条の三の二第一項の規定による申告書について適用し、同日前に支払を受けるべき給与について提出した同項の規定による申告書については、なお従前の例による。
The provisions of Article 71-14, paragraphs (2) through (8) and Article 71-15, paragraph (3) of the New Act apply to the interest levy of prefectural inhabitant tax for which the deadline for filing the remittance return prescribed in Article 71-11, paragraph (1) of the Local Tax Act arrives on or after the Item 1 Effective Date, and the provisions then in force continue to govern the interest levy of prefectural inhabitant tax for which that deadline for filing arrived before the Item 1 Effective Date. In this case, the additional charge for failure to file under Article 71-14 of the Local Tax Act prior to amendment by Article 1 (hereinafter referred to as the "Former Act") (excluding that to which Article 71-14, paragraph (5) of the Former Act applies) or the substantial additional charge under Article 71-15 of the Former Act (limited to that to which paragraph (2) of that Article applies) relating to the interest levy of prefectural inhabitant tax for which that deadline for filing arrived before the Item 1 Effective Date is deemed to be the specified additional charge for failure to file, etc. prescribed in Article 71-14, paragraph (5), item (ii) of the New Act.
新法第七十一条の十四第二項から第八項まで及び第七十一条の十五第三項の規定は、一号施行日以後に地方税法第七十一条の十一第一項に規定する納入申告書の提出期限が到来する道府県民税の利子割について適用し、一号施行日前に当該提出期限が到来した道府県民税の利子割については、なお従前の例による。この場合において、一号施行日前に当該提出期限が到来した道府県民税の利子割に係る第一条の規定による改正前の地方税法（以下「旧法」という。）第七十一条の十四の不申告加算金（同条第五項の規定の適用があるものを除く。）又は旧法第七十一条の十五の重加算金（同条第二項の規定の適用があるものに限る。）は、新法第七十一条の十四第五項第二号に規定する特定不申告加算金等とみなす。
The provisions of Article 71-35, paragraphs (3) through (9) and Article 71-36, paragraph (3) of the New Act apply to the dividend levy of prefectural inhabitant tax for which the deadline for filing the remittance return prescribed in Article 71-31, paragraph (2) of the Local Tax Act arrives on or after the Item 1 Effective Date, and the provisions then in force continue to govern the dividend levy of prefectural inhabitant tax for which that deadline for filing arrived before the Item 1 Effective Date. In this case, the additional charge for failure to file under Article 71-35 of the Former Act (excluding that to which paragraph (6) of that Article applies) or the substantial additional charge under Article 71-36 of the Former Act (limited to that to which paragraph (2) of that Article applies) relating to the dividend levy of prefectural inhabitant tax for which that deadline for filing arrived before the Item 1 Effective Date is deemed to be the specified additional charge for failure to file, etc. prescribed in Article 71-35, paragraph (6), item (ii) of the New Act.
新法第七十一条の三十五第三項から第九項まで及び第七十一条の三十六第三項の規定は、一号施行日以後に地方税法第七十一条の三十一第二項に規定する納入申告書の提出期限が到来する道府県民税の配当割について適用し、一号施行日前に当該提出期限が到来した道府県民税の配当割については、なお従前の例による。この場合において、一号施行日前に当該提出期限が到来した道府県民税の配当割に係る旧法第七十一条の三十五の不申告加算金（同条第六項の規定の適用があるものを除く。）又は旧法第七十一条の三十六の重加算金（同条第二項の規定の適用があるものに限る。）は、新法第七十一条の三十五第六項第二号に規定する特定不申告加算金等とみなす。
The provisions of Article 71-55, paragraphs (3) through (9) and Article 71-56, paragraph (3) of the New Act apply to the share transfer income levy of prefectural inhabitant tax for which the deadline for filing the remittance return prescribed in Article 71-51, paragraph (2) of the Local Tax Act arrives on or after the Item 1 Effective Date, and the provisions then in force continue to govern the share transfer income levy of prefectural inhabitant tax for which that deadline for filing arrived before the Item 1 Effective Date. In this case, the additional charge for failure to file under Article 71-55 of the Former Act (excluding that to which paragraph (6) of that Article applies) or the substantial additional charge under Article 71-56 of the Former Act (limited to that to which paragraph (2) of that Article applies) relating to the share transfer income levy of prefectural inhabitant tax for which that deadline for filing arrived before the Item 1 Effective Date is deemed to be the specified additional charge for failure to file, etc. prescribed in Article 71-55, paragraph (6), item (ii) of the New Act.
新法第七十一条の五十五第三項から第九項まで及び第七十一条の五十六第三項の規定は、一号施行日以後に地方税法第七十一条の五十一第二項に規定する納入申告書の提出期限が到来する道府県民税の株式等譲渡所得割について適用し、一号施行日前に当該提出期限が到来した道府県民税の株式等譲渡所得割については、なお従前の例による。この場合において、一号施行日前に当該提出期限が到来した道府県民税の株式等譲渡所得割に係る旧法第七十一条の五十五の不申告加算金（同条第六項の規定の適用があるものを除く。）又は旧法第七十一条の五十六の重加算金（同条第二項の規定の適用があるものに限る。）は、新法第七十一条の五十五第六項第二号に規定する特定不申告加算金等とみなす。
The provisions of Article 35-3, paragraphs (1) through (10) of the Supplementary Provisions of the New Act apply to specified shares prescribed in paragraph (1) of that Article that a person liable for the income levy of prefectural inhabitant tax prescribed in that paragraph acquires, by the payment prescribed in that paragraph, on or after the Effective Date, and the provisions then in force continue to govern specified shares prescribed in Article 35-3, paragraph (1) of the Supplementary Provisions of the Former Act that a person liable for the income levy of prefectural inhabitant tax prescribed in that paragraph acquired, by the payment prescribed in that paragraph, before the Effective Date.
The provisions of Article 23, paragraph (1), item (iv) of the New Act (limited to the part relating to the provisions of Article 42-12-7 of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957; referred to as the "New Act on Special Measures Concerning Taxation" in Article 14, paragraph (7) of the Supplementary Provisions) as amended by Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 3 of 2023); the same applies hereinafter in this paragraph) and Article 8, paragraph (11) (limited to the part relating to the provisions of that item) and paragraph (12) (limited to the part relating to the provisions of that item) of the Supplementary Provisions of the New Act apply to corporate prefectural inhabitant tax for business years ending on or after the Effective Date.
新法第二十三条第一項第四号（所得税法等の一部を改正する法律（令和五年法律第三号）第十条の規定による改正後の租税特別措置法（昭和三十二年法律第二十六号。附則第十四条第七項において「新租税特別措置法」という。）第四十二条の十二の七の規定に係る部分に限る。以下この項において同じ。）並びに附則第八条第十一項（同号の規定に係る部分に限る。）及び第十二項（同号の規定に係る部分に限る。）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。
specified extraordinary Disastermachine translation
「特定非常災害」
An extraordinary disaster designated as a specified extraordinary disaster under Article 2, paragraph (1) of the Act on Special Measures concerning Preservation of Rights and Interests of Victims of Specified Disaster (Act No. 85 of 1996).
Short name set inArticle 33, paragraph (1)· applies only in this provision and in Article 33, paragraph (5)
specified additional charge for failure to file, etc.machine translation
「特定不申告加算金等」
An additional charge for failure to file (不申告加算金), or a substantial additional charge (重加算金) of the kind the following Article's paragraph 2 provides, on the same tax for the two years before the year in which the tax liability, or business year, of the late return, amended return, reassessment or determination at issue arose, that was collected or that the local government finds should be decided.
Short name set inArticle 71-14, paragraph (5), item (ii)· applies only in this item and in Article 71-15, paragraph (3), item (ii)
remittance returnmachine translation
「納入申告書」
The return a special collector (特別徴収義務者) of the dividend levy (配当割) of prefectural inhabitant tax files, on a form a Ministry of Internal Affairs and Communications Order (総務省令) sets, by the 10th of the month after it collects the levy, with the governor of the prefecture where the individual receiving the specified dividends, etc. (特定配当等) lives on the day they are due, stating the tax base, the tax amount and other matters of the levy it collected.
Short name set inArticle 71-31, paragraph (2)· applies only in this subsection
specified additional charge for failure to file, etc.machine translation
「特定不申告加算金等」
An additional charge for failure to file (不申告加算金), or a substantial additional charge (重加算金) of the kind the following Article's paragraph 2 provides, on the same tax for the two years before the year in which the tax liability, or business year, of the late return, amended return, reassessment or determination at issue arose, that was collected or that the local government finds should be decided.
Short name set inArticle 71-35, paragraph (6), item (ii)· applies only in this item and in Article 71-36, paragraph (3), item (ii)
remittance returnmachine translation
「納入申告書」
The return a special collector (特別徴収義務者) of the share transfer income levy (株式等譲渡所得割) of prefectural inhabitant tax files, on a form a Ministry of Internal Affairs and Communications Order (総務省令) sets, by 10 January of the year after it collects the levy (or another day a Cabinet Order (政令) sets), with the governor of the prefecture where the individual receiving the payment lives on 1 January of the year it is due, stating the tax base, the tax amount and other matters of the levy it collected.
Short name set inArticle 71-51, paragraph (2)· applies only in this subsection
specified additional charge for failure to file, etc.machine translation
「特定不申告加算金等」
An additional charge for failure to file (不申告加算金), or a substantial additional charge (重加算金) of the kind the following Article's paragraph 2 provides, on the same tax for the two years before the year in which the tax liability, or business year, of the late return, amended return, reassessment or determination at issue arose, that was collected or that the local government finds should be decided.
Short name set inArticle 71-55, paragraph (6), item (ii)· applies only in this item and in Article 71-56, paragraph (3), item (ii)
specified sharesmachine translation
「特定株式」
Specified shares as defined in Article 37-13, paragraph 1 of the Act on Special Measures Concerning Taxation: the shares issued by a specified small and medium-sized company (特定中小会社) of the kinds that paragraph lists; where such shares acquired by payment on issue lose their value as shares, Article 35-3 of the supplementary provisions (附則) treats the loss as a loss on their transfer for the prefectural inhabitant tax (道府県民税).
Short name set inSupplementary Provisions, Article 35-3, paragraph (1)· applies only in this article
Item 1 Effective Datemachine translation
「一号施行日」
1 January 2024, the date the provisions listed in Article 1, item 1 of the supplementary provisions (附則) of Act No. 1 of 2023 come into effect.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 1 of 2023.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Act No. 1 of 2023, the amending Act these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 4, paragraph (1)
salarymachine translation
「給与」
Remuneration, salaries, wages, annual allowances (歳費) and bonuses, and pay of a similar nature, as Article 45-2, paragraph 1 and Article 317-2, paragraph 1 describe them.
Short name set inSupplementary Provisions, Article 4, paragraph (3)· applies only in this paragraph
the Former Actmachine translation
「旧法」
This Act as it stood before Article 1 of Act No. 1 of 2023 amended it.
Short name set inSupplementary Provisions, Article 4, paragraph (4)
the New Act on Special Measures Concerning Taxationmachine translation
「新租税特別措置法」
In Article 4, paragraph 8 and Article 14, paragraph 7 of the supplementary provisions (附則) of Act No. 1 of 2023, the Act on Special Measures Concerning Taxation as amended by Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 3 of 2023).
Short name set inSupplementary Provisions, Article 4, paragraph (8)· applies only in this provision and in Supplementary Provisions, Article 14, paragraph (7)