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

If a person who has filed a return of special income tax for reconstruction under paragraph (1) of the preceding Article has an amount set forth in item (ii) of that paragraph stated in that return of special income tax for reconstruction (or, if there is a withheld special tax amount prescribed in item (iii) of that paragraph and there is no prepaid special tax amount prescribed in item (iv) of that paragraph, the amount set forth in item (iii) of that paragraph, and, if there is a prepaid special tax amount prescribed in item (iv) of that paragraph, the amount set forth in that item), the person must pay special income tax for reconstruction equivalent to that amount to the national government by the deadline for filing that return of special income tax for reconstruction.

In the case where special income tax for reconstruction is paid under the preceding paragraph (including the case where special income tax for reconstruction is paid under Article 35, paragraph (2) of the Act on General Rules for National Taxes), if there is income tax for the same year to be paid under the provisions of Articles 128 through 130 of the Income Tax Act (including where these provisions are applied mutatis mutandis pursuant to Article 166 of that Act) (including if there is income tax for the same year to be paid under Article 35, paragraph (2) of the Act on General Rules for National Taxes), that special income tax for reconstruction must be paid together with that income tax.

If special income tax for reconstruction and income tax have been paid under the preceding paragraph, special income tax for reconstruction and income tax are deemed to have been paid in amounts equivalent to the amounts obtained by apportioning the amount paid between the amount of special income tax for reconstruction and the amount of income tax to be paid together under that paragraph.

With regard to special income tax for reconstruction pertaining to income tax equivalent to the income tax subject to deferral as prescribed in Article 137-2, paragraph (1) of the Income Tax Act, notwithstanding the provisions of paragraph (1), a tax payment grace period is granted from the date of the departure from Japan until the day on which four months have elapsed from the day after the reference expiry date (meaning the day on which five years have elapsed from the date of that departure from Japan or the date on which the circumstances come to fall under a case of return to Japan or similar case as prescribed in Article 137-2, paragraph (1) of the Income Tax Act, whichever comes first), but only if a notification of a tax agent under Article 117, paragraph (2) of the Act on General Rules for National Taxes has been given by the time of the departure from Japan prescribed in that paragraph and collateral equivalent to the amount of that special income tax for reconstruction has been provided, pursuant to the provisions of Cabinet Order, by the deadline for filing the return of special income tax for reconstruction pertaining to that special income tax for reconstruction. In such a case, the provisions of Article 137-2 of the Income Tax Act (excluding paragraphs (1) and (2)) apply mutatis mutandis.

With regard to the application of the provisions of the preceding paragraph in the case where the provisions of Article 137-2, paragraph (2) of the Income Tax Act apply to income tax equivalent to the income tax subject to deferral prescribed in the preceding paragraph, the term "five years" in that paragraph is deemed to be replaced with "10 years".

With regard to special income tax for reconstruction pertaining to income tax equivalent to the income tax deferred on a gift as prescribed in Article 137-3, paragraph (1) of the Income Tax Act, notwithstanding the provisions of paragraph (1), a tax payment grace period is granted from the date of the gift prescribed in paragraph (1) of that Article until the day on which four months have elapsed from the day after the gift reference expiry date (meaning the day on which five years have elapsed from the date of that gift or the date on which the circumstances come to fall under a case of the donee's return to Japan or similar case as prescribed in that paragraph, whichever comes first), but only if collateral equivalent to the amount of that special income tax for reconstruction has been provided, pursuant to the provisions of Cabinet Order, by the deadline for filing the return of special income tax for reconstruction pertaining to that special income tax for reconstruction. In such a case, the provisions of that Article (excluding paragraphs (1) through (3)) apply mutatis mutandis.

With regard to special income tax for reconstruction pertaining to income tax equivalent to the income tax deferred on inheritance as prescribed in Article 137-3, paragraph (2) of the Income Tax Act, notwithstanding the provisions of paragraph (1), a tax payment grace period is granted from the date of commencement of the succession until the day on which four months have elapsed from the day after the inheritance reference expiry date (meaning the day on which five years have elapsed from the date of commencement of that succession or the date on which the circumstances come to fall under a case of the heir's return to Japan or similar case as prescribed in Article 137-3, paragraph (2) of the Income Tax Act, whichever comes first), but only if collateral equivalent to the amount of that special income tax for reconstruction has been provided pursuant to the provisions of Cabinet Order and, by the deadline for filing the return of special income tax for reconstruction pertaining to that special income tax for reconstruction, a notification of a tax agent under Article 117, paragraph (2) of the Act on General Rules for National Taxes has been given as provided in Article 137-3, paragraph (2) of the Income Tax Act. In such a case, the provisions of Article 137-3 of the Income Tax Act (excluding paragraphs (1) through (3)) apply mutatis mutandis.

With regard to the application of the provisions of the preceding two paragraphs in the case where the provisions of Article 137-3, paragraph (3) of the Income Tax Act apply to income tax equivalent to the income tax deferred on a gift or the income tax deferred on inheritance prescribed in the preceding two paragraphs, the term "five years" in those provisions is deemed to be replaced with "10 years".

A person who has filed a return under paragraph (5) of the preceding Article must pay to the national government special income tax for reconstruction equivalent to the amount set forth in item (iii) of that paragraph stated in that return (or, if there is an amount set forth in item (iv), (c) of that paragraph, the sum total of the amount set forth in item (iii) of that paragraph and the amount set forth in item (iv), (c) of that paragraph) by the deadline for filing that return.

In the case where special income tax for reconstruction is paid under the preceding paragraph (including the case where special income tax for reconstruction is paid under Article 35, paragraph (2) of the Act on General Rules for National Taxes), if there is income tax for the same year to be paid under Article 172, paragraph (3) of the Income Tax Act (including if there is income tax for the same year to be paid under Article 35, paragraph (2) of the Act on General Rules for National Taxes), that special income tax for reconstruction must be paid together with that income tax.

The method of processing any fraction of less than one yen in an amount deemed to have been paid under paragraph (3) (including as applied mutatis mutandis pursuant to the preceding paragraph), and other necessary matters concerning the application of the provisions of the preceding paragraphs, are specified by Cabinet Order.

If a return of special income tax for reconstruction has been filed and that return of special income tax for reconstruction states the amount set forth in Article 17, paragraph (2), item (i), the district director refunds special income tax for reconstruction equivalent to that amount to the person who filed that return of special income tax for reconstruction.

In the case referred to in the preceding paragraph, if any part of the withheld special tax amount prescribed in Article 17, paragraph (2), item (i) stated in the return of special income tax for reconstruction referred to in that paragraph has not yet been paid, the amount equivalent to the unpaid part of the amount of the refund under the preceding paragraph is not refunded until that part is paid.

If a return of special income tax for reconstruction has been filed and that return of special income tax for reconstruction states the amount set forth in Article 17, paragraph (2), item (ii), the district director refunds to the person who filed that return of special income tax for reconstruction the prepaid special tax amount prescribed in that item (referred to as the "prepaid special tax amount" in the following paragraph) equivalent to that amount.

When paying the refund under the preceding paragraph, if delinquent tax has been paid on the prepaid special tax amount for the year pertaining to the return of special income tax for reconstruction referred to in that paragraph, the district director also refunds, out of that delinquent tax, the amount calculated pursuant to the provisions of Cabinet Order as corresponding to the prepaid special tax amount refunded under that paragraph.

Special income tax for reconstruction to be refunded under the preceding paragraphs (excluding paragraph (2)) is to be refunded together with income tax for the same year to be refunded under Article 138 or Article 139 of the Income Tax Act (including where these provisions are applied mutatis mutandis pursuant to Article 166 of that Act).

If special income tax for reconstruction and income tax have been refunded under the preceding paragraph, special income tax for reconstruction and income tax are deemed to have been refunded in amounts equivalent to the amounts obtained by apportioning the amount refunded between the amount of special income tax for reconstruction and the amount of income tax to be refunded together under that paragraph.

If a return under Article 17, paragraph (6) has been filed, the district director refunds special income tax for reconstruction equivalent to the amount set forth in item (iii) of that paragraph to the person who filed that return.

In the case referred to in the preceding paragraph, if any part of the amount of special income tax for reconstruction set forth in Article 17, paragraph (6), item (ii) stated in the return referred to in that paragraph (limited to that which is to be collected together under Article 28, paragraph (1)) has not yet been paid, the amount equivalent to the unpaid part of the amount of the refund under the preceding paragraph is not refunded until that part is paid.

Special income tax for reconstruction to be refunded under paragraph (8) is to be refunded together with income tax for the same year to be refunded under Article 173, paragraph (2) of the Income Tax Act.

The method of processing any fraction of less than one yen in an amount deemed to have been refunded under paragraph (6) (including as applied mutatis mutandis pursuant to paragraph (11)), and other necessary matters concerning the application of the provisions of the preceding paragraphs, are specified by Cabinet Order.