Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake

• ChangedArticle 33, paragraph (1)

  In the case where the provisions of this Chapter apply, with regard to the application of the Acts set forth in column 1 of the following table, the terms set forth in column 3 of that table in the provisions set forth in column 2 of that table are deemed to be replaced with the terms set forth in column 4 of that table.

  Column 1	Column 2	Column 3	Column 4
  Income Tax Act	Article 45, paragraph (1), item (ii)	income tax (	income tax and special income tax for reconstruction (
  		provisions	provisions (including as applied mutatis mutandis pursuant to Article 18, paragraphs (64) and (7) (Payment upon Filing, etc.) (including as applied pursuant to paragraph (8) of that Article), and paragraphs (9) and (10) (including where these provisions are applied pursuant to paragraph (11) of that Article) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (Act No. 117 of 2011), and as applied pursuant to paragraph (6) of that Article)
  		the amount of income tax	the amount of income tax and the amount of special income tax for reconstruction
  	Article 45, paragraph (1), item (iii)	income tax	income tax and special income tax for reconstruction
  	Article 93, paragraph (1)	the amount of income tax on	the total amount of income tax and special income tax for reconstruction on
  	Article 95, paragraph (2)	the maximum credit and	the maximum credit, the amount specified by Cabinet Order as the maximum credit for special income tax for reconstruction, and
  	Article 153	"）又は" (or)	"）若しくは" (or, joining a smaller group of alternatives)
  		for the amount set forth	for the amount set forth, or for the amount set forth in Article 17, paragraph (1), items (i) through (iv) or paragraph (2), item (i) or (ii) (Filing of Return on Tax Base and Amount of Tax) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake which is to be stated in a return of special income tax for reconstruction as prescribed in Article 6, item (viii) (Definitions) of that Act
  	Article 165-5-3, paragraph (1)	the amount of income tax on	the total amount of income tax and special income tax for reconstruction on
  	Article 165-6, paragraph (2)	the maximum credit and	the maximum credit, the amount specified by Cabinet Order as the maximum credit for special income tax for reconstruction, and
  	Article 176, paragraph (3)	income tax (	income tax and special income tax for reconstruction (
  		the amount	the total amount
  		the amount of income tax	the total amount of income tax and special income tax for reconstruction
  	Article 176, paragraph (4)	the amount of income tax	the total amount of income tax and special income tax for reconstruction
  	Article 180-2, paragraph (3)	income tax (	income tax and special income tax for reconstruction (
  		the amount	the total amount
  		the amount of income tax	the total amount of income tax and special income tax for reconstruction
  	Article 180-2, paragraph (4)	the amount of income tax	the total amount of income tax and special income tax for reconstruction
  Act on Special Measures Concerning Taxation	Article 8-4, paragraph (3), item (iv)	Article 9-6, paragraph (3) of that Act	Article 9-6, paragraph (3) of the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to the provisions of Article 33, paragraph (1) (Special Provisions, etc. on Application of the Income Tax Act Concerning Special Income Tax for Reconstruction) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (hereinafter referred to as the "Special Measures Act" in this paragraph)
  		Article 9-6-2, paragraph (3) of that Act	Article 9-6-2, paragraph (3) of the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to the provisions of Article 33, paragraph (1) of the Special Measures Act
  		Article 9-6-3, paragraph (3) of that Act	Article 9-6-3, paragraph (3) of the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to the provisions of Article 33, paragraph (1) of the Special Measures Act
  		Article 9-6-4, paragraph (3) of that Act	Article 9-6-4, paragraph (3) of the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to the provisions of Article 33, paragraph (1) of the Special Measures Act
  		"及び当該" (and that)	"並びに当該" (and that, joining the larger group)
  		pertaining to, that Act	pertaining to, the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to the provisions of Article 33, paragraph (1) of the Special Measures Act
  		to the amount of income tax	to the total amount of income tax and special income tax for reconstruction
  		(hereinafter referred to as the "specified amount equivalent to foreign tax for adjustment")	(hereinafter referred to as the "specified amount equivalent to foreign tax for adjustment"), and the amount specified by Cabinet Order as the amount of the part other than the part corresponding to the total amount of income tax and special income tax for reconstruction, out of the amount equivalent to the amount deducted pursuant to the provisions of Article 28, paragraph (3) (Withholding Obligation, etc.) of the Special Measures Act (hereinafter referred to as the "specified amount equivalent to foreign tax subject to reconstruction adjustment")
  		the amount of income tax under Article 8-4, paragraph (1) of that Act", and that Act	the amount of income tax under Article 8-4, paragraph (1) of the Act on Special Measures Concerning Taxation", and that Act
  		specified amount equivalent to foreign tax for adjustment (	specified amount equivalent to foreign tax for adjustment and the specified amount equivalent to foreign tax subject to reconstruction adjustment (
  	Article 9-3-2, paragraph (3), item (i)	the amount of income tax	the total amount of income tax and special income tax for reconstruction
  	Article 9-3-2, paragraph (6)	Income Tax Act	Income Tax Act and the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (Act No. 117 of 2011)
  		that Act	the Income Tax Act
  		and, pertaining to those dividends and similar income on listed shares, etc., that Act	and, pertaining to those dividends and similar income on listed shares, etc., the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to the provisions of Article 33, paragraph (1) (Special Provisions, etc. on Application of the Income Tax Act Concerning Special Income Tax for Reconstruction) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (hereinafter referred to as the "Special Measures Act" in this paragraph)
  		equivalent to	equivalent to, and the amount equivalent to the amount deducted pursuant to the provisions of Article 28, paragraph (3) (Withholding Obligation, etc.) of the Special Measures Act
  		), the amount of income tax	), the total amount of income tax and special income tax for reconstruction
  	Article 9-3-2, paragraph (7)	(the Act on Special Measures Concerning Taxation	(the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to the provisions of Article 33, paragraph (1) (Special Provisions, etc. on Application of the Income Tax Act Concerning Special Income Tax for Reconstruction) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (hereinafter referred to as the "Special Measures Act" in this paragraph)
  		equivalent to	equivalent to, and the amount equivalent to the amount deducted pursuant to the provisions of Article 28, paragraph (3) (Withholding Obligation, etc.) of the Special Measures Act
  		the amount of income tax	the total amount of income tax and special income tax for reconstruction
  		"the Act on Special Measures Concerning Taxation	"the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to the provisions of Article 33, paragraph (1) (Special Provisions, etc. on Application of the Income Tax Act Concerning Special Income Tax for Reconstruction) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake
  	Article 9-6, paragraphparagraphs (1), (3), and (4), Article 9-6-2, paragraphs (1), (3), and (4), Article 9-6-3, paragraphs (1), (3), and (4), and Article 9-6-4, paragraphs (1), (3), and (4)	the amount of income tax	the total amount of income tax and special income tax for reconstruction
  Act on Special Measures Concerning Taxation	Article 9-6, paragraph (3)	the amount of income tax	the total amount of income tax and special income tax for reconstruction
  		of that Act	of that Act and the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake
  		that Act	the Income Tax Act
  	Article 9-6, paragraph (4) and Article 9-6-2, paragraph (1)	the amount of income tax	the total amount of income tax and special income tax for reconstruction
  	Article 9-6-2, paragraph (3)	the amount of income tax	the total amount of income tax and special income tax for reconstruction
  		of that Act	of that Act and the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake
  		that Act	the Income Tax Act
  	Article 9-6-2, paragraph (4) and Article 9-6-3, paragraph (1)	the amount of income tax	the total amount of income tax and special income tax for reconstruction
  	Article 9-6-3, paragraph (3)	the amount of income tax	the total amount of income tax and special income tax for reconstruction
  		of that Act	of that Act and the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake
  		that Act	the Income Tax Act
  	Article 9-6-3, paragraph (4) and Article 9-6-4, paragraph (1)	the amount of income tax	the total amount of income tax and special income tax for reconstruction
  	Article 9-6-4, paragraph (3)	the amount of income tax	the total amount of income tax and special income tax for reconstruction
  		of that Act	of that Act and the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake
  		that Act	the Income Tax Act
  	Article 9-6-4, paragraph (4)	the amount of income tax	the total amount of income tax and special income tax for reconstruction
  Act on Special Measures Concerning Taxation	Article 39, paragraph (4)	for income tax, the items of Article 153-2, paragraph (1) of the Income Tax Act	for income tax and the special income tax for reconstruction on that income tax, the items of Article 153-2, paragraph (1) of the Income Tax Act or the items of Article 21, paragraph (3) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (hereinafter referred to as the "Special Measures Act" in this paragraph)
  	Article 39, paragraph (4), item (ii)	Article 151-3, paragraph (1)	Article 151-3, paragraph (1) (including as applied mutatis mutandis pursuant to Article 20-2, paragraph (2) of the Special Measures Act)
  		Article 153-3, paragraph (1) of that Act	Article 153-3, paragraph (1) of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 21, paragraph (4) of the Special Measures Act)
  	Article 39, paragraph (4), item (iii)	that paragraph	that paragraph (including as applied mutatis mutandis pursuant to Article 20-2, paragraph (6) of the Special Measures Act)
  		Article 153-5 of that Act	Article 153-5 of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 21, paragraph (6) of the Special Measures Act)
  	Article 40, paragraph (3)	income tax	income tax and the special income tax for reconstruction on that income tax
  	Article 40, paragraph (4), item (i)	and	and, as read with the replacement of terms pursuant to the provisions of Article 33, paragraph (1) (Special Provisions, etc. on Application of the Income Tax Act Concerning Special Income Tax for Reconstruction) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake,
  		income tax (that income tax	income tax and special income tax for reconstruction (these taxes
  		that income tax	these taxes
  	Article 40, paragraph (4), item (iii)	income tax	income tax and the special income tax for reconstruction on that income tax
  		and other	, Chapter IV (excluding Article 8, Article 11, and Section 6) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake, and other
  	Article 40, paragraph (4), item (iv)	income tax	income tax and the special income tax for reconstruction on that income tax
  	Article 40, paragraph (4), item (v)	income tax	income tax and the special income tax for reconstruction on that income tax
  		Act on Special Measures Concerning Taxation	Act on Special Measures Concerning Taxation as read with the replacement of terms pursuant to the provisions of Article 33, paragraph (1) (Special Provisions, etc. on Application of the Income Tax Act Concerning Special Income Tax for Reconstruction) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (Act No. 117 of 2011)
  	Article 40, paragraph (20)	amount	amount and the amount of special income tax for reconstruction
  	Article 40, paragraph (22)	of income tax	of income tax and special income tax for reconstruction
  	Article 40-3-3, paragraph (22), items (i) and (iieach item of paragraph (22), paragraph (23), and paragraph (25)	income tax	income tax and special income tax for reconstruction
  	Article 40-3-3, paragraph (26)	delinquent tax on income tax	delinquent tax on income tax and special income tax for reconstruction
  	Article 40-3-4, paragraph (1)	the amount of income tax (	the amount of income tax and the amount of special income tax for reconstruction (
  		and the amount of that income tax	and the amount of that income tax and the amount of special income tax for reconstruction
  		other than the amount of income tax	other than the amount of income tax and the amount of special income tax for reconstruction
  	Article 40-3-4, paragraph (5), items (iii) and (ivthrough (v), paragraph (6), and paragraph (7)	income tax	income tax and special income tax for reconstruction
  Act on Special Measures Concerning Taxation	Article 41-3-4	pertaining to income tax	pertaining to income tax and the special income tax for reconstruction on that income tax
  		the amount of estimated tax prepayment	the amount of estimated tax prepayment and the amount of special income tax for reconstruction payable pursuant to the provisions of Article 16, paragraph (1) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (hereinafter referred to as the "Special Measures Act" in this Article)
  	Article 41-3-4, item (i)	Article 104	Article 104 (including as applied mutatis mutandis pursuant to Article 16, paragraph (2) of the Special Measures Act; the same applies hereinafter in this item)
  		paragraph (1) of that Article	Article 104, paragraph (1) of the Income Tax Act
  	Article 41-3-4, item (ii)	Article 111	Article 111 (including as applied mutatis mutandis pursuant to Article 16, paragraph (2) of the Special Measures Act; the same applies hereinafter in this item)
  		paragraph (1) of that Article	Article 111, paragraph (1) of the Income Tax Act
  	Article 41-3-5, paragraph (1)	income tax	income tax and the special income tax for reconstruction on that income tax
  		item (i) of the preceding Article	item (i) of the preceding Article as applied with the replacement of terms pursuant to the provisions of Article 33, paragraph (1) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (hereinafter referred to as the "Special Measures Act" in this paragraph, the following paragraph, and paragraph (4))
  		the provisions of Article 104, paragraph (1) of that Act	the provisions of Article 104, paragraph (1) of the Income Tax Act and the provisions of Article 16, paragraph (1) of the Special Measures Act
  		that paragraph	Article 104, paragraph (1) of the Income Tax Act as applied with the replacement of terms pursuant to the provisions of that item
  		the amount of income tax	the total amount of income tax and special income tax for reconstruction
  	Article 41-3-5, paragraph (2)	the items of Article 107, paragraph (1)	the items of Article 107, paragraph (1) (including as applied mutatis mutandis pursuant to Article 16, paragraph (2) of the Special Measures Act)
  		income tax	income tax and the special income tax for reconstruction on that income tax
  		the provisions of that paragraph	the provisions of Article 107, paragraph (1) of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 16, paragraph (2) of the Special Measures Act; the same applies in paragraph (4)) and the provisions of Article 16, paragraph (1) of the Special Measures Act
  		Article 104, paragraph (1) of that Act	Article 104, paragraph (1) of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 16, paragraph (2) of the Special Measures Act; the same applies in paragraph (4))
  		the amount of income tax	the total amount of income tax and special income tax for reconstruction
  	Article 41-3-5, paragraph (4)	the provisions of Article 104, paragraph (1)	the provisions of Article 104, paragraph (1) and the provisions of Article 16, paragraph (1) of the Special Measures Act
  		the amount of income tax	the total amount of income tax and special income tax for reconstruction
  		the provisions of Article 107, paragraph (1) of that Act	the provisions of Article 107, paragraph (1) of the Income Tax Act and the provisions of Article 16, paragraph (1) of the Special Measures Act
  	Article 41-3-6, paragraph (1)	with regard to income tax	with regard to income tax and the special income tax for reconstruction on that income tax
  		Article 41-3-4, item (ii)	Article 41-3-4, item (ii) as applied with the replacement of terms pursuant to the provisions of Article 33, paragraph (1) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (hereinafter referred to as the "Special Measures Act" in this Article)
  	Article 41-3-6, paragraph (2)	Article 113	Article 113 (including as applied mutatis mutandis pursuant to Article 16, paragraph (2) of the Special Measures Act; the same applies hereinafter in this paragraph)
  		paragraph (1) of that Article	Article 113, paragraph (1) of the Income Tax Act
  	Article 41-3-6, paragraph (3)	with regard to income tax, Article 41-3-4, item (ii)	with regard to income tax and the special income tax for reconstruction on that income tax, Article 41-3-4, item (ii) as applied with the replacement of terms pursuant to the provisions of Article 33, paragraph (1) of the Special Measures Act
  		of Article 114, paragraph (1)	of Article 114, paragraph (1) (including as applied mutatis mutandis pursuant to Article 16, paragraph (2) of the Special Measures Act; the same applies hereinafter in this paragraph)
  	Article 41-3-6, paragraph (4)	with regard to income tax	with regard to income tax and the special income tax for reconstruction on that income tax
  		Article 111, paragraph (2)	Article 111, paragraph (2) (including as applied mutatis mutandis pursuant to Article 16, paragraph (2) of the Special Measures Act; the same applies hereinafter in this paragraph and the following paragraph)
  		item (i) of that paragraph	Article 111, paragraph (2), item (i) of the Income Tax Act
  		the provisions of Article 114, paragraph (2)	the provisions of Article 114, paragraph (2) (including as applied mutatis mutandis pursuant to Article 16, paragraph (2) of the Special Measures Act; the same applies in item (i))
  	Article 41-3-6, paragraph (4), item (i)	Article 41-3-4, item (i)	Article 41-3-4, item (i) as applied with the replacement of terms pursuant to the provisions of Article 33, paragraph (1) of the Special Measures Act
  		the provisions of Article 104, paragraph (1)	the provisions of Article 104, paragraph (1) and the provisions of Article 16, paragraph (1) of the Special Measures Act
  		the amount of income tax	the total amount of income tax and special income tax for reconstruction
  		that Act	the Income Tax Act
  	Article 41-3-6, paragraph (5)	with regard to income tax	with regard to income tax and the special income tax for reconstruction on that income tax
  		Article 114, paragraph (3)	Article 114, paragraph (3) (including as applied mutatis mutandis pursuant to Article 16, paragraph (2) of the Special Measures Act; the same applies hereinafter in this paragraph)
  		that paragraph	Article 114, paragraph (3) of the Income Tax Act
  	Article 41-3-6, paragraph (6)	Article 41-3-4, item (ii)	Article 41-3-4, item (ii) as applied with the replacement of terms pursuant to the provisions of Article 33, paragraph (1) of the Special Measures Act
  	Article 41-3-7, paragraph (1)	the provisions	the provisions, and the provisions of Article 28, paragraph (1) and Article 29, paragraph (1) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (referred to as the "Special Measures Act" in the following paragraph and paragraph (4))
  		the amount of income tax	the total amount of income tax and special income tax for reconstruction
  	Article 41-3-7, paragraph (2)	the provisions of Part IV, Chapter II, Section 1	the provisions of Part IV, Chapter II, Section 1, and the provisions of Article 28, paragraph (1) and Article 29, paragraph (1) of the Special Measures Act
  		the amount of income tax	the total amount of income tax and special income tax for reconstruction
  		the provisions of that Section	the provisions of that Section, and the provisions of Article 28, paragraph (1) and Article 29, paragraph (1) of the Special Measures Act
  	Article 41-3-7, paragraph (4)	pursuant to the provisions	pursuant to the provisions, and the provisions of Article 28, paragraph (1) and Article 29, paragraph (1) of the Special Measures Act
  		the amount of income tax	the total amount of income tax and special income tax for reconstruction
  	Article 41-3-9, paragraph (1)	the provisions	the provisions and the provisions of Article 28, paragraph (1) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (referred to as the "Special Measures Act" in the following paragraph and paragraph (4))
  		the amount of income tax	the total amount of income tax and special income tax for reconstruction
  	Article 41-3-9, paragraph (2)	the provisions of Part IV, Chapter III-2	the provisions of Part IV, Chapter III-2 and the provisions of Article 28, paragraph (1) of the Special Measures Act
  		the amount of income tax	the total amount of income tax and special income tax for reconstruction
  		the provisions of that Chapter	the provisions of that Chapter and the provisions of Article 28, paragraph (1) of the Special Measures Act
  	Article 41-3-9, paragraph (4)	pursuant to the provisions	pursuant to the provisions and the provisions of Article 28, paragraph (1) of the Special Measures Act
  		the amount of income tax	the total amount of income tax and special income tax for reconstruction
  Act on Special Measures Concerning Taxation	Article 41-19, paragraph (3)	the amount of income tax	the amount of income tax and the special income tax for reconstruction on that income tax
  	Article 66-7, paragraph (4), item (i) and Article 66-9-3, paragraph (3), item (i)	, corporation tax	, the amount of special income tax for reconstruction (excluding the amount of accessory tax), corporation tax
  	Article 93, paragraph (1), item (i)	cases	cases and, cases where these provisions are applied mutatis mutandis pursuant to Article 18, paragraphs (64) and (7) (including as applied pursuant to paragraph (8) of that Article), and paragraphs (9) and (10) (including where these provisions are applied pursuant to paragraph (11) of that Article) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake, and cases where applied pursuant to paragraph (6) of that Article
  Act on Reduction or Release, Deferment of Collection and Other Measures Related to Tax Imposed on Disaster Victims (Act No. 175 of 1947)	Article 3, paragraph (2)	Article 183	Article 183 and Article 28, paragraph (1) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (Act No. 117 of 2011; hereinafter referred to as the "Special Measures Act" in this Article)
  		that Article	those provisions
  	Article 3, paragraph (3)	Article 203-2	Article 203-2 and Article 28, paragraph (1) of the Special Measures Act
  		that Article	those provisions
  	Article 3, paragraph (4)	that paragraph	that paragraph and Article 28, paragraph (1) of the Special Measures Act
  	Article 3, paragraph (5)	or Article 204, paragraph (1)	and Article 204, paragraph (1), and Article 28, paragraph (1) of the Special Measures Act
  	Article 3, paragraph (6)	Article 183	Article 183 and Article 28, paragraph (1) of the Special Measures Act
  		that Article	those provisions
  		that Act	the Income Tax Act
  		returns	returns and the return of special income tax for reconstruction prescribed in Article 6, item (viii) of the Special Measures Act to be filed together with those returns
  		Article 190	Article 190 and Article 30, paragraph (1) of the Special Measures Act
  Act on Exemption, etc. of Income Tax, etc. on Income of Foreign Residents, etc. Based on the Principle of Reciprocity (Act No. 144 of 1962)	Article 3, paragraph (1)	the Income Tax Act and	the Income Tax Act, the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (Act No. 117 of 2011; hereinafter referred to as the "Special Measures Act"), and
  		, the Local Tax Act	, Chapter IV (excluding Article 11, paragraph (1)) of the Special Measures Act, the Local Tax Act
  	Article 18, paragraph (1)	Act on Special Measures Concerning Taxation	Act on Special Measures Concerning Taxation, issued during the period from January 1, 2013 to December 31, 20372047
  		refunds	refunds, together with that amount, all or part of an amount equivalent to the amount of special income tax for reconstruction collected together, pursuant to the provisions of Article 28, paragraph (1) of the Special Measures Act, with the amount of the income tax so collected (excluding the amount refunded together pursuant to the first sentence of the following paragraph or paragraph (5) of that Article (limited to the part pertaining to Article 41-12, paragraph (5) of the Act on Special Measures Concerning Taxation)). In this case, the provisions of Article 28, paragraph (9) and Article 31, paragraph (3) of the Special Measures Act apply mutatis mutandis
  	Article 18, paragraph (2)	refunds	refunds, together with that amount, all or part of an amount equivalent to the amount of special income tax for reconstruction collected together, pursuant to the provisions of Article 28, paragraph (1) of the Special Measures Act, with the amount of the income tax so collected (excluding the amount refunded together pursuant to the first sentence of the preceding paragraph or paragraph (5) of that Article (limited to the part pertaining to Article 41-12, paragraph (5) of the Act on Special Measures Concerning Taxation)). In this case, the provisions of Article 28, paragraph (9) and Article 31, paragraph (3) of the Special Measures Act apply mutatis mutandis
  	Article 22, paragraph (1)	Part IV, Chapter V of that Act	Part IV, Chapter V of that Act and Article 28, paragraph (1) of the Special Measures Act
  		income tax on	income tax and special income tax for reconstruction on
  		a return	a return together with a return stating the amount of income tax set forth in item (ii) and the amount of special income tax for reconstruction collected or to be collected together with that amount of income tax pursuant to the provisions of that paragraph (hereinafter referred to as the "covered withheld special tax amount" in this Article), as well as the basis for calculating that covered withheld special tax amount and other matters specified by Ministry of Internal Affairs and Communications Order and Ministry of Finance Order
  	Article 22, paragraph (2)	refunds	refunds, together with it, special income tax for reconstruction equivalent to the covered withheld special tax amount. In this case, the provisions of Article 19, paragraph (6) of the Special Measures Act apply mutatis mutandis to the case where that special income tax for reconstruction and income tax have been refunded
  	Article 22, paragraph (3)	) of	) or the covered withheld special tax amount of
  	Article 25	Part IV, Chapter V	Part IV, Chapter V and Article 28, paragraph (1) of the Special Measures Act
  		the items of that paragraph	the items of Article 23, paragraph (1)
  	Article 33, paragraph (1)	pays	pays, together with it, a payment equivalent to the amount of special income tax for reconstruction collected together, pursuant to the provisions of Article 28, paragraph (1) of the Special Measures Act, with the amount so paid (hereinafter referred to as the "amount equivalent to overpaid or erroneously paid special income tax for reconstruction" in this Article), and the provisions of Article 28, paragraph (9) of the Special Measures Act apply mutatis mutandis in the case where the special overpayment or erroneous payment and the amount equivalent to overpaid or erroneously paid special income tax for reconstruction have been paid, and the provisions of Article 31, paragraph (3) of the Special Measures Act apply mutatis mutandis to the calculation of the special overpayment or erroneous payment and the amount equivalent to overpaid or erroneously paid special income tax for reconstruction and to the appropriation of the special overpayment or erroneous payment and the amount equivalent to overpaid or erroneously paid special income tax for reconstruction to unpaid special income tax for reconstruction and income tax subject to withholding
  	Article 33, paragraph (2)	special overpayment or erroneous payment	special overpayment or erroneous payment and the amount equivalent to overpaid or erroneously paid special income tax for reconstruction
  		payment	payment and a payment equivalent to the amount calculated by multiplying the amount of that payment by 21.1 percent
  	Article 33, paragraph (3)	special overpayment or erroneous payment,	special overpayment or erroneous payment, the amount equivalent to overpaid or erroneously paid special income tax for reconstruction,
  	Article 33, paragraph (3), items (i) and (ii)	special overpayment or erroneous payment	special overpayment or erroneous payment and the amount equivalent to overpaid or erroneously paid special income tax for reconstruction
  	Article 33, paragraph (5)	special overpayment or erroneous payment	special overpayment or erroneous payment, the amount equivalent to overpaid or erroneously paid special income tax for reconstruction
  	Article 33, paragraph (6)	the special overpayment or erroneous payment under paragraph (1)	the special overpayment or erroneous payment and the amount equivalent to overpaid or erroneously paid special income tax for reconstruction under paragraph (1)
  		special overpayment or erroneous payment or	special overpayment or erroneous payment and the amount equivalent to overpaid or erroneously paid special income tax for reconstruction, or
  	Article 33, paragraph (7)	special overpayment or erroneous payment up to	special overpayment or erroneous payment and the amount equivalent to overpaid or erroneously paid special income tax for reconstruction up to
  		the special overpayment or erroneous payment prescribed	the special overpayment or erroneous payment and the amount equivalent to overpaid or erroneously paid special income tax for reconstruction prescribed
  	Article 37, paragraph (1)	delinquent tax on income tax	delinquent tax on income tax and special income tax for reconstruction
  		the amount of income tax	the amount of income tax and the amount of special income tax for reconstruction
  	Article 37, paragraph (2)	income tax or	income tax and special income tax for reconstruction, or
  		the amount of income tax	the amount of income tax and the amount of special income tax for reconstruction
  		delinquent tax on income tax	delinquent tax on income tax and special income tax for reconstruction
  Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc. (Act No. 46 of 1969)	Article 3, paragraph (1)	income tax	income tax and the special income tax for reconstruction on that income tax
  		are to apply	are to apply, and the provisions of Article 28, paragraph (1) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (Act No. 117 of 2011; hereinafter referred to as the "Special Measures Act") are to apply to the amount of income tax to be collected and paid pursuant to those provisions with regard to that consideration for the provision of services subject to exemption
  	Article 3, paragraph (2)	refunds	refunds, together with that amount, an amount equivalent to the amount of special income tax for reconstruction collected together, pursuant to the provisions of Article 28, paragraph (1) of the Special Measures Act, with the amount of that income tax. In this case, the provisions of paragraph (9) of that Article and Article 31, paragraph (3) of the Special Measures Act apply mutatis mutandis
  	Article 3, paragraph (3)	there is income tax	there is income tax and special income tax for reconstruction to be collected together with that income tax pursuant to the provisions of Article 28, paragraph (1) of the Special Measures Act
  		the preceding paragraph	the first sentence of the preceding paragraph as applied with the replacement of terms pursuant to the provisions of Article 33, paragraph (1) of the Special Measures Act
  		income tax to the State	income tax and the special income tax for reconstruction to be collected together with that income tax to the State
  	Article 3-3, paragraph (1)	Act on Special Measures Concerning Taxation	Act on Special Measures Concerning Taxation, issued during the period from January 1, 2013 to December 31, 20372047
  		of income tax	of income tax and the special income tax for reconstruction on that income tax
  		refunds	refunds, together with that amount, all or part of an amount equivalent to the amount of special income tax for reconstruction collected together, pursuant to the provisions of Article 28, paragraph (1) of the Special Measures Act, with the amount of the income tax so collected (excluding the amount refunded together pursuant to the first sentence of the following paragraph or paragraph (5) of that Article (limited to the part pertaining to Article 41-12, paragraph (5) of the Act on Special Measures Concerning Taxation)). In this case, the provisions of Article 28, paragraph (9) and Article 31, paragraph (3) of the Special Measures Act apply mutatis mutandis
  	Article 3-3, paragraph (2)	of income tax	of income tax and the special income tax for reconstruction on that income tax
  		refunds	refunds, together with that amount, all or part of an amount equivalent to the amount of special income tax for reconstruction collected together, pursuant to the provisions of Article 28, paragraph (1) of the Special Measures Act, with the amount of the income tax so collected (excluding the amount refunded together pursuant to the first sentence of the preceding paragraph or paragraph (5) of that Article (limited to the part pertaining to Article 41-12, paragraph (5) of the Act on Special Measures Concerning Taxation)). In this case, the provisions of Article 28, paragraph (9) and Article 31, paragraph (3) of the Special Measures Act apply mutatis mutandis
  	Article 5-2-2, paragraph (5)	refunds	refunds, together with that amount, an amount equivalent to the amount calculated as prescribed by Cabinet Order as the amount of the part corresponding to those specified social insurance premiums, out of the amount of special income tax for reconstruction collected together, pursuant to the provisions of Article 28, paragraph (1) of the Special Measures Act, with the amount of that income tax. In this case, the provisions of paragraph (9) of that Article and Article 31, paragraph (3) of the Special Measures Act apply mutatis mutandis
  	Article 6	that Act	that Act, the Special Measures Act
  		(excluding Article 15 and Article 16),	(excluding Article 15 and Article 16), Chapter IV (excluding Article 11, paragraph (1)) of the Special Measures Act,
  Act on General Rules for National Taxes	Article 2, item (ii)	and	and special income tax for reconstruction, and
  	Article 2, item (viii)	Income Tax Act	Income Tax Act, the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (Act No. 117 of 2011; hereinafter referred to as the "Special Measures Act")
  	Article 15, paragraph (2), items (i) and (ii)	income tax	income tax and special income tax for reconstruction
  	Article 15, paragraph (3), item (i)	(hereinafter referred to as "income tax subject to estimated tax prepayment"	and special income tax for reconstruction payable pursuant to the provisions of Article 16 (Estimated Tax Prepayment) of the Special Measures Act (hereinafter referred to as "income tax, etc. subject to estimated tax prepayment"
  	Article 21, paragraph (2), Article 30, paragraph (2), and Article 33, paragraph (2)	income tax	income tax, special income tax for reconstruction
  	Article 37, paragraph (1)	income tax subject to estimated tax prepayment	income tax, etc. subject to estimated tax prepayment
  	Article 43, paragraph (2)	income tax	income tax, special income tax for reconstruction
  	Article 46, paragraph (1), item (iii) and Article 60, paragraph (1), item (iv)	income tax subject to estimated tax prepayment	income tax, etc. subject to estimated tax prepayment
  	Article 65, paragraph (3), item (ii)	the amount obtained by adding	the amount obtained by adding (or, if there is an amount to be credited under the provisions of Article 14 (Credit for Foreign Taxes) of the Special Measures Act, an amount equivalent to the withheld special tax amount prescribed in Article 17, paragraph (1), item (iii) (Filing of Return on Tax Base and Amount of Tax) of the Special Measures Act pertaining to the amended return or reassessment under paragraph (1), or the prepaid special tax amount prescribed in paragraph (4) of that Article, the amount obtained by adding those amounts)
  		income tax,	income tax, special income tax for reconstruction,
  	Article 70, paragraph (5), item (iii)	income tax (including any penalty tax on the income tax	income tax and the special income tax for reconstruction on that income tax (including any penalty tax on these taxes
  		income tax subject to the special provisions for departure from Japan, etc.	income tax, etc. subject to the special provisions for departure from Japan, etc.
  	Article 73, paragraph (3)	income tax subject to the special provisions for departure from Japan, etc.	income tax, etc. subject to the special provisions for departure from Japan, etc.
  	Article 85, paragraph (1) and Article 86, paragraph (1)	income tax	income tax, special income tax for reconstruction
  (23 rows this amendment leaves as they were are not shown)

  この章の規定の適用がある場合における次の表の第一欄に掲げる法律の適用については、同表の第二欄に掲げる規定中同表の第三欄に掲げる字句は、同表の第四欄に掲げる字句とする。

  第一欄	第二欄	第三欄	第四欄
  所得税法	第四十五条第一項第二号	所得税（	所得税及び復興特別所得税（
  		の規定	（これらの規定を東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法（平成二十三年法律第百十七号）第十第十八条第六四項及び第七項（申告による納付等）（同条第八項の規定により適用する場合を含む。）並びに第九項及び第十項（これらの規定を同条第十一項の規定により適用する場合を含む。）において準用する場合並びに同条第六項の規定により適用する場合を含む。）の規定
  		所得税の額	所得税の額及び復興特別所得税の額
  	第四十五条第一項第三号	所得税	所得税及び復興特別所得税
  	第九十三条第一項	係る所得税の額	係る所得税及び復興特別所得税の額の合計額
  	第九十五条第二項	の控除限度額と	の控除限度額及び復興特別所得税控除限度額として政令で定める金額と
  	第百五十三条	）又は	）若しくは
  		掲げる金額につき	掲げる金額又は東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法第六条第八号（定義）に規定する復興特別所得税申告書に記載すべき同法第十七条第一項第一号から第四号まで若しくは第二項第一号若しくは第二号（課税標準及び税額の申告）に掲げる金額につき
  	第百六十五条の五の三第一項	係る所得税の額	係る所得税及び復興特別所得税の額の合計額
  	第百六十五条の六第二項	の控除限度額と	の控除限度額及び復興特別所得税控除限度額として政令で定める金額と
  	第百七十六条第三項	所得税（	所得税及び復興特別所得税（
  		）の額	）の額の合計額
  		所得税の額	所得税及び復興特別所得税の額の合計額
  	第百七十六条第四項	所得税の額	所得税及び復興特別所得税の額の合計額
  	第百八十条の二第三項	所得税（	所得税及び復興特別所得税（
  		）の額	）の額の合計額
  		所得税の額	所得税及び復興特別所得税の額の合計額
  	第百八十条の二第四項	所得税の額	所得税及び復興特別所得税の額の合計額
  租税特別措置法	第八条の四第三項第四号	同法第九条の六第三項	東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法（以下この項において「特別措置法」という。）第三十三条第一項（復興特別所得税に係る所得税法の適用の特例等）の規定により読み替えて適用される租税特別措置法第九条の六第三項
  		同法第九条の六の二第三項	特別措置法第三十三条第一項の規定により読み替えて適用される租税特別措置法第九条の六の二第三項
  		同法第九条の六の三第三項	特別措置法第三十三条第一項の規定により読み替えて適用される租税特別措置法第九条の六の三第三項
  		同法第九条の六の四第三項	特別措置法第三十三条第一項の規定により読み替えて適用される租税特別措置法第九条の六の四第三項
  		及び当該	並びに当該
  		係る同法	係る特別措置法第三十三条第一項の規定により読み替えて適用される租税特別措置法
  		所得税の額に	所得税及び復興特別所得税の額の合計額に
  		という。）（	という。）並びに特別措置法第二十八条第三項（源泉徴収義務等）の規定により控除された金額に相当する金額のうち所得税及び復興特別所得税の額の合計額に対応する部分以外の部分の金額として政令で定める金額（以下「特定復興調整対象外国税相当額」という。）（
  		同法第八条の四第一項の規定による所得税の額」と、同法	租税特別措置法第八条の四第一項の規定による所得税の額」と、同法
  		特定調整外国税相当額（	特定調整外国税相当額及び特定復興調整対象外国税相当額（
  	第九条の三の二第三項第一号	の額	及び復興特別所得税の額の合計額
  	第九条の三の二第六項	所得税法	所得税法及び東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法（平成二十三年法律第百十七号）
  		は、同法	は、所得税法
  		及び当該上場株式等の配当等に係る同法	並びに当該上場株式等の配当等に係る東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法（以下この項において「特別措置法」という。）第三十三条第一項（復興特別所得税に係る所得税法の適用の特例等）の規定により読み替えて適用される租税特別措置法
  		に相当する	に相当する金額及び特別措置法第二十八条第三項（源泉徴収義務等）の規定により控除された金額に相当する
  		）のうち所得税の額	）のうち所得税及び復興特別所得税の額の合計額
  	第九条の三の二第七項	（租税特別措置法	（東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法（以下この項において「特別措置法」という。）第三十三条第一項（復興特別所得税に係る所得税法の適用の特例等）の規定により読み替えて適用される租税特別措置法
  		に相当する	に相当する金額及び特別措置法第二十八条第三項（源泉徴収義務等）の規定により控除された金額に相当する
  		の額	及び復興特別所得税の額の合計額
  		「租税特別措置法	「東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法第三十三条第一項（復興特別所得税に係る所得税法の適用の特例等）の規定により読み替えて適用される租税特別措置法
  	第九条の六第一項、第三項及び第四項、第九条の六の二第一項、第三項及び第四項、第九条の六の三第一項、第三項及び第四項並びに第九条の六の四第一項、第三項及び第四項	所得税の額	所得税及び復興特別所得税の額の合計額
  租税特別措置法	第九条の六第三項	所得税の額	所得税及び復興特別所得税の額の合計額
  		同法の	同法及び東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法の
  		ついては、同法	ついては、所得税法
  	第九条の六第四項及び第九条の六の二第一項	所得税の額	所得税及び復興特別所得税の額の合計額
  	第九条の六の二第三項	所得税の額	所得税及び復興特別所得税の額の合計額
  		同法の	同法及び東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法の
  		ついては、同法	ついては、所得税法
  	第九条の六の二第四項及び第九条の六の三第一項	所得税の額	所得税及び復興特別所得税の額の合計額
  	第九条の六の三第三項	所得税の額	所得税及び復興特別所得税の額の合計額
  		同法の	同法及び東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法の
  		ついては、同法	ついては、所得税法
  	第九条の六の三第四項及び第九条の六の四第一項	所得税の額	所得税及び復興特別所得税の額の合計額
  	第九条の六の四第三項	所得税の額	所得税及び復興特別所得税の額の合計額
  		同法の	同法及び東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法の
  		ついては、同法	ついては、所得税法
  	第九条の六の四第四項	所得税の額	所得税及び復興特別所得税の額の合計額
  租税特別措置法	第三十九条第四項	所得税につき所得税法第百五十三条の二第一項各号	所得税及び当該所得税に係る復興特別所得税につき所得税法第百五十三条の二第一項各号又は東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法（以下この項において「特別措置法」という。）第二十一条第三項各号
  	第三十九条第四項第二号	第百五十一条の三第一項	第百五十一条の三第一項（特別措置法第二十条の二第二項において準用する場合を含む。）
  		同法第百五十三条の三第一項	所得税法第百五十三条の三第一項（特別措置法第二十一条第四項において準用する場合を含む。）
  	第三十九条第四項第三号	同項	同項（特別措置法第二十条の二第六項において準用する場合を含む。）
  		同法第百五十三条の五	所得税法第百五十三条の五（特別措置法第二十一条第六項において準用する場合を含む。）
  	第四十条第三項	所得税	所得税及び当該所得税に係る復興特別所得税
  	第四十条第四項第一号	及び	並びに東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法第三十三条第一項（復興特別所得税に係る所得税法の適用の特例等）の規定により読み替えられた
  		所得税（当該所得税	所得税及び復興特別所得税（これらの税
  		当該所得税を	これらの税を
  	第四十条第四項第三号	所得税が	所得税及び当該所得税に係る復興特別所得税が
  		その他	、東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法第四章（第八条、第十一条及び第六節を除く。）その他
  	第四十条第四項第四号	所得税	所得税及び当該所得税に係る復興特別所得税
  	第四十条第四項第五号	所得税	所得税及び当該所得税に係る復興特別所得税
  		租税特別措置法	東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法（平成二十三年法律第百十七号）第三十三条第一項（復興特別所得税に係る所得税法の適用の特例等）の規定により読み替えられた租税特別措置法
  	第四十条第二十項	の額	の額及び復興特別所得税の額
  	第四十条第二十二項	所得税の	所得税及び復興特別所得税の
  	第四十条の三の三第二十二項第一号及び第二各号、第二十三項並びに及び第二十五項	所得税	所得税及び復興特別所得税
  	第四十条の三の三第二十六項	所得税に係る延滞税	所得税及び復興特別所得税に係る延滞税
  	第四十条の三の四第一項	所得税の額（	所得税の額及び復興特別所得税の額（
  		及び当該所得税の額	並びに当該所得税の額及び復興特別所得税の額
  		所得税の額以外	所得税の額及び復興特別所得税の額以外
  	第四十条の三の四第五項第三号及び第四号から第五号まで、第六項並びに及び第七項	所得税	所得税及び復興特別所得税
  租税特別措置法	第四十一条の三の四	所得税に係る	所得税及び当該所得税に係る復興特別所得税に係る
  		予定納税額を	予定納税額及び東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法（以下この条において「特別措置法」という。）第十六条第一項の規定により納付すべき復興特別所得税の額を
  	第四十一条の三の四第一号	第百四条	第百四条（特別措置法第十六条第二項において準用する場合を含む。以下この号において同じ。）
  		同条第一項	所得税法第百四条第一項
  	第四十一条の三の四第二号	第百十一条	第百十一条（特別措置法第十六条第二項において準用する場合を含む。以下この号において同じ。）
  		同条第一項	所得税法第百十一条第一項
  	第四十一条の三の五第一項	所得税に	所得税及び当該所得税に係る復興特別所得税に
  		前条第一号	東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法（以下この項、次項及び第四項において「特別措置法」という。）第三十三条第一項の規定により読み替えて適用される前条第一号
  		同法第百四条第一項の規定	所得税法第百四条第一項の規定及び特別措置法第十六条第一項の規定
  		同項	同号の規定により読み替えて適用される所得税法第百四条第一項
  		所得税の額	所得税及び復興特別所得税の額の合計額
  	第四十一条の三の五第二項	第百七条第一項各号	第百七条第一項各号（特別措置法第十六条第二項において準用する場合を含む。）
  		所得税に	所得税及び当該所得税に係る復興特別所得税に
  		同項の規定	所得税法第百七条第一項（特別措置法第十六条第二項において準用する場合を含む。第四項において同じ。）の規定及び特別措置法第十六条第一項の規定
  		同法第百四条第一項	所得税法第百四条第一項（特別措置法第十六条第二項において準用する場合を含む。第四項において同じ。）
  		所得税の額	所得税及び復興特別所得税の額の合計額
  	第四十一条の三の五第四項	第百四条第一項の規定	第百四条第一項の規定及び特別措置法第十六条第一項の規定
  		所得税の額	所得税及び復興特別所得税の額の合計額
  		同法第百七条第一項の規定	所得税法第百七条第一項の規定及び特別措置法第十六条第一項の規定
  	第四十一条の三の六第一項	所得税につき	所得税及び当該所得税に係る復興特別所得税につき
  		第四十一条の三の四第二号	東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法（以下この条において「特別措置法」という。）第三十三条第一項の規定により読み替えて適用される第四十一条の三の四第二号
  	第四十一条の三の六第二項	第百十三条	第百十三条（特別措置法第十六条第二項において準用する場合を含む。以下この項において同じ。）
  		同条第一項	所得税法第百十三条第一項
  	第四十一条の三の六第三項	所得税につき第四十一条の三の四第二号	所得税及び当該所得税に係る復興特別所得税につき特別措置法第三十三条第一項の規定により読み替えて適用される第四十一条の三の四第二号
  		第百十四条第一項の	第百十四条第一項（特別措置法第十六条第二項において準用する場合を含む。以下この項において同じ。）の
  	第四十一条の三の六第四項	所得税につき	所得税及び当該所得税に係る復興特別所得税につき
  		第百十一条第二項	第百十一条第二項（特別措置法第十六条第二項において準用する場合を含む。以下この項及び次項において同じ。）
  		同項第一号	所得税法第百十一条第二項第一号
  		第百十四条第二項の規定	第百十四条第二項（特別措置法第十六条第二項において準用する場合を含む。第一号において同じ。）の規定
  	第四十一条の三の六第四項第一号	第四十一条の三の四第一号	特別措置法第三十三条第一項の規定により読み替えて適用される第四十一条の三の四第一号
  		第百四条第一項の規定	第百四条第一項の規定及び特別措置法第十六条第一項の規定
  		所得税の額	所得税及び復興特別所得税の額の合計額
  		同法	所得税法
  	第四十一条の三の六第五項	所得税につき	所得税及び当該所得税に係る復興特別所得税につき
  		第百十四条第三項	第百十四条第三項（特別措置法第十六条第二項において準用する場合を含む。以下この項において同じ。）
  		同項に	所得税法第百十四条第三項に
  	第四十一条の三の六第六項	第四十一条の三の四第二号	特別措置法第三十三条第一項の規定により読み替えて適用される第四十一条の三の四第二号
  	第四十一条の三の七第一項	規定に	規定並びに東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法（次項及び第四項において「特別措置法」という。）第二十八条第一項及び第二十九条第一項の規定に
  		所得税の額	所得税及び復興特別所得税の額の合計額
  	第四十一条の三の七第二項	第四編第二章第一節の規定	第四編第二章第一節の規定並びに特別措置法第二十八条第一項及び第二十九条第一項の規定
  		所得税の額	所得税及び復興特別所得税の額の合計額
  		同節の規定	同節の規定並びに特別措置法第二十八条第一項及び第二十九条第一項の規定
  	第四十一条の三の七第四項	規定により	規定並びに特別措置法第二十八条第一項及び第二十九条第一項の規定により
  		所得税の額	所得税及び復興特別所得税の額の合計額
  	第四十一条の三の九第一項	規定に	規定及び東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法（次項及び第四項において「特別措置法」という。）第二十八条第一項の規定に
  		所得税の額	所得税及び復興特別所得税の額の合計額
  	第四十一条の三の九第二項	第四編第三章の二の規定	第四編第三章の二の規定及び特別措置法第二十八条第一項の規定
  		所得税の額	所得税及び復興特別所得税の額の合計額
  		同章の規定	同章の規定及び特別措置法第二十八条第一項の規定
  	第四十一条の三の九第四項	規定により	規定及び特別措置法第二十八条第一項の規定により
  		所得税の額	所得税及び復興特別所得税の額の合計額
  租税特別措置法	第四十一条の十九第三項	所得税の額	所得税及び当該所得税に係る復興特別所得税の額
  	第六十六条の七第四項第一号及び第六十六条の九の三第三項第一号	、法人税	、復興特別所得税の額（附帯税の額を除く。）、法人税
  	第九十三条第一項第一号	場合	場合及びこれらの規定を並びに東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法第十八条第六四項及び第七項（同条第八項の規定により適用する場合を含む。）並びに第九項及び第十項（これらの規定を同条第十一項の規定により適用する場合を含む。）において準用する場合並びに同条第六項の規定により適用する場合
  災害被害者に対する租税の減免、徴収猶予等に関する法律（昭和二十二年法律第百七十五号）	第三条第二項	第百八十三条	第百八十三条及び東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法（平成二十三年法律第百十七号。以下この条において「特別措置法」という。）第二十八条第一項
  		同条	これら
  	第三条第三項	第二百三条の二	第二百三条の二及び特別措置法第二十八条第一項
  		同条	これら
  	第三条第四項	同項	同項及び特別措置法第二十八条第一項
  	第三条第五項	又は第二百四条第一項	及び第二百四条第一項の規定並びに特別措置法第二十八条第一項
  	第三条第六項	第百八十三条	第百八十三条及び特別措置法第二十八条第一項
  		同条	これら
  		同法	所得税法
  		申告書	申告書及びこれらの申告書に併せて提出する特別措置法第六条第八号に規定する復興特別所得税申告書
  		第百九十条	第百九十条の規定並びに特別措置法第三十条第一項
  外国居住者等の所得に対する相互主義による所得税等の非課税等に関する法律（昭和三十七年法律第百四十四号）	第三条第一項	所得税法及び	所得税法、東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法（平成二十三年法律第百十七号。以下「特別措置法」という。）及び
  		、地方税法	、特別措置法第四章（第十一条第一項を除く。）、地方税法
  	第十八条第一項	租税特別措置法	平成二十五年一月一日から令和二十九年十二月三十一日までの間に発行された租税特別措置法
  		を還付する	と当該徴収された所得税の額につき特別措置法第二十八条第一項の規定により併せて徴収された復興特別所得税の額（次項前段又は同条第五項（租税特別措置法第四十一条の十二第五項に係る部分に限る。）の規定により併せて還付した額を除く。）に相当する金額の全部又は一部とを併せて還付する。この場合においては、特別措置法第二十八条第九項及び第三十一条第三項の規定を準用する
  	第十八条第二項	を還付する	と当該徴収された所得税の額につき特別措置法第二十八条第一項の規定により併せて徴収された復興特別所得税の額（前項前段又は同条第五項（租税特別措置法第四十一条の十二第五項に係る部分に限る。）の規定により併せて還付した額を除く。）に相当する金額の全部又は一部とを併せて還付する。この場合においては、特別措置法第二十八条第九項及び第三十一条第三項の規定を準用する
  	第二十二条第一項	同法第四編第五章	同法第四編第五章及び特別措置法第二十八条第一項
  		係る所得税	係る所得税及び復興特別所得税
  		申告書を	申告書と第二号に掲げる所得税の額及び当該所得税の額につき同項の規定により併せて徴収された又は徴収されるべき復興特別所得税の額（以下この条において「対象源泉徴収特別税額」という。）並びに当該対象源泉徴収特別税額の計算の基礎その他総務省令、財務省令で定める事項を記載した申告書とを併せて
  	第二十二条第二項	を還付する	及び対象源泉徴収特別税額に相当する復興特別所得税を併せて還付する。この場合においては、特別措置法第十九条第六項の規定は当該復興特別所得税及び所得税の還付があつた場合について準用する
  	第二十二条第三項	。）の	。）又は対象源泉徴収特別税額の
  	第二十五条	第四編第五章	第四編第五章及び特別措置法第二十八条第一項
  		同項各号	第二十三条第一項各号
  	第三十三条第一項	を支給する	と当該納付された金額につき特別措置法第二十八条第一項の規定により併せて徴収された復興特別所得税の額に相当する給付金（以下この条において「復興特別所得税過誤納相当額」という。）とを併せて支給するものとし、特別過誤納金及び復興特別所得税過誤納相当額の支給があつた場合においては特別措置法第二十八条第九項の規定を、特別過誤納金及び復興特別所得税過誤納相当額の計算並びに特別過誤納金及び復興特別所得税過誤納相当額を未納の源泉徴収に係る復興特別所得税及び所得税に充当する場合については特別措置法第三十一条第三項の規定を、それぞれ準用する
  	第三十三条第二項	特別過誤納金	特別過誤納金及び復興特別所得税過誤納相当額
  		給付金	給付金及び当該給付金の額に百分の二一・一を乗じて計算した金額に相当する給付金
  	第三十三条第三項	特別過誤納金、	特別過誤納金、復興特別所得税過誤納相当額、
  	第三十三条第三項第一号及び第二号	特別過誤納金	特別過誤納金及び復興特別所得税過誤納相当額
  	第三十三条第五項	特別過誤納金	特別過誤納金、復興特別所得税過誤納相当額
  	第三十三条第六項	第一項の特別過誤納金	第一項の特別過誤納金及び復興特別所得税過誤納相当額
  		特別過誤納金又は	特別過誤納金及び復興特別所得税過誤納相当額又は
  	第三十三条第七項	までの特別過誤納金	までの特別過誤納金、復興特別所得税過誤納相当額
  		規定する特別過誤納金	規定する特別過誤納金及び復興特別所得税過誤納相当額
  	第三十七条第一項	所得税に係る延滞税	所得税及び復興特別所得税に係る延滞税
  		所得税の額	所得税の額及び復興特別所得税の額
  	第三十七条第二項	所得税又は	所得税及び復興特別所得税又は
  		所得税の額	所得税の額及び復興特別所得税の額
  		所得税に係る延滞税	所得税及び復興特別所得税に係る延滞税
  租税条約等の実施に伴う所得税法、法人税法及び地方税法の特例等に関する法律（昭和四十四年法律第四十六号）	第三条第一項	所得税を	所得税及び当該所得税に係る復興特別所得税を
  		とする	とし、当該免税対象の役務提供対価につきこれらの規定により徴収して納付すべき所得税の額については、東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法（平成二十三年法律第百十七号。以下「特別措置法」という。）第二十八条第一項の規定の適用があるものとする
  	第三条第二項	を還付する	と当該所得税の額につき特別措置法第二十八条第一項の規定により併せて徴収された復興特別所得税の額に相当する金額とを併せて還付する。この場合においては、同条第九項及び特別措置法第三十一条第三項の規定を準用する
  	第三条第三項	所得税がある	所得税及び当該所得税につき特別措置法第二十八条第一項の規定により併せて徴収すべき復興特別所得税がある
  		前項	特別措置法第三十三条第一項の規定により読み替えて適用される前項前段
  		所得税が国に	所得税及び当該所得税に併せて徴収すべき復興特別所得税が国に
  	第三条の三第一項	租税特別措置法	平成二十五年一月一日から令和二十九年十二月三十一日までの間に発行された租税特別措置法
  		所得税の	所得税及び当該所得税に係る復興特別所得税の
  		を還付する	と当該徴収された所得税の額につき特別措置法第二十八条第一項の規定により併せて徴収された復興特別所得税の額（次項前段又は同条第五項（租税特別措置法第四十一条の十二第五項に係る部分に限る。）の規定により併せて還付した額を除く。）に相当する金額の全部又は一部とを併せて還付する。この場合においては、特別措置法第二十八条第九項及び第三十一条第三項の規定を準用する
  	第三条の三第二項	所得税の	所得税及び当該所得税に係る復興特別所得税の
  		を還付する	と当該徴収された所得税の額につき特別措置法第二十八条第一項の規定により併せて徴収された復興特別所得税の額（前項前段又は同条第五項（租税特別措置法第四十一条の十二第五項に係る部分に限る。）の規定により併せて還付した額を除く。）に相当する金額の全部又は一部とを併せて還付する。この場合においては、特別措置法第二十八条第九項及び第三十一条第三項の規定を準用する
  	第五条の二の二第五項	を還付する	と当該所得税の額につき特別措置法第二十八条第一項の規定により併せて徴収された復興特別所得税の額のうち当該特定社会保険料に対応する部分の金額として政令で定めるところにより計算した金額に相当する金額とを併せて還付する。この場合においては、同条第九項及び特別措置法第三十一条第三項の規定を準用する
  	第六条	同法	同法、特別措置法
  		除く。）、	除く。）、特別措置法第四章（第十一条第一項を除く。）、
  国税通則法	第二条第二号	及び	及び復興特別所得税並びに
  	第二条第八号	所得税法	所得税法、東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法（平成二十三年法律第百十七号。以下「特別措置法」という。）
  	第十五条第二項第一号及び第二号	所得税	所得税及び復興特別所得税
  	第十五条第三項第一号	（以下「予定納税に係る所得税」	及び特別措置法第十六条（予定納税）の規定により納付すべき復興特別所得税（以下「予定納税に係る所得税等」
  	第二十一条第二項、第三十条第二項及び第三十三条第二項	所得税	所得税、復興特別所得税
  	第三十七条第一項	所得税に予定納税に係る所得税	所得税等に予定納税に係る所得税等
  	第四十三条第二項	所得税	所得税、復興特別所得税
  	第四十六条第一項第三号及び第六十条第一項第四号	所得税予定納税に係る所得税	所得税等予定納税に係る所得税等
  	第六十五条第三項第二号	加算した金額	加算した金額（特別措置法第十四条（外国税額の控除）の規定による控除をされるべき金額、第一項の修正申告若しくは更正に係る特別措置法第十七条第一項第三号（課税標準及び税額の申告）に規定する源泉徴収特別税額に相当する金額又は同条第四項に規定する予納特別税額があるときは、これらの金額を加算した金額）
  		所得税、	所得税、復興特別所得税、
  	第七十条第五項第三号	所得税（当該所得税	所得税及び当該所得税に係る復興特別所得税（これらの税
  		所得税」国外転出等特例の適用がある場合の所得税	所得税等」国外転出等特例の適用がある場合の所得税等
  	第七十三条第三項	所得税国外転出等特例の適用がある場合の所得税	所得税等国外転出等特例の適用がある場合の所得税等
  	第八十五条第一項及び第八十六条第一項	所得税	所得税、復興特別所得税
  (23 rows this amendment leaves as they were are not shown)

This article's changes go on in the next part.