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

A person who is to collect and pay income tax pursuant to the provisions of Part IV, Chapters I through VI of the Income Tax Act, and Article 3-3, paragraph (3), Article 6, paragraph (2) (including as applied mutatis mutandis pursuant to paragraph (13) of that Article), Article 8-3, paragraph (3), Article 9-2, paragraph (2), Article 9-3-2, paragraph (1), Article 37-11-4, paragraph (1), Article 37-14-237-14, paragraph (8), Article 41-9, paragraph (3), Article 41-12, paragraph (3), Article 41-12-2, paragraphs (2) through (4), and Article 41-22, paragraph (1) of the Act on Special Measures Concerning Taxation must, at the time of that collection (limited to collection to be made during the period from January 1, 2013 to December 31, 20372047), collect special income tax for reconstruction together with that income tax, and pay that special income tax for reconstruction to the national government together with that income tax by the statutory payment due date for that income tax (meaning the statutory payment due date as prescribed in Article 2, item (viii) of the Act on General Rules for National Taxes; the same applies in Article 30, paragraph (1)).

The amount of special income tax for reconstruction to be collected under the preceding paragraph is the amount calculated by multiplying the amount of income tax to be collected and paid pursuant to the provisions prescribed in that paragraph or other provisions of laws and regulations concerning income tax (or, if there is an amount deducted under Article 9-3-2, paragraph (3), Article 41-3-7, paragraph (1) or (2), or Article 41-3-9, paragraph (1) or (2) of the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to Article 33, paragraph (1), the amount of income tax calculated without making the deduction under those provisionsthat paragraph) by a tax rate of 21.1 percent.

A person who is to refund income tax pursuant to the provisions set forth in the following items must, at the time of that refund (limited to the refund specified in each of those items for the category of provisions set forth in that item), refund special income tax for reconstruction equivalent to the amount calculated by multiplying the amount of income tax to be refunded by 21.1 percent to the person receiving the refund of that income tax, together with that income tax.

the provisions of Article 37-11-4, paragraph (3) or Article 37-11-6, paragraph (7) of the Act on Special Measures Concerning Taxation: a refund to be made pursuant to those provisions during the period from January 1, 2013 to December 31, 20372047;

the provisions of Article 41-12, paragraph (5) or (6) of the Act on Special Measures Concerning Taxation: a refund to be made pursuant to those provisions with regard to discount bonds prescribed in paragraph (7) of that Article that were issued during the period from January 1, 2013 to December 31, 20372047.

A person who is to make a refund, pursuant to the provisions of Article 37-11-6, paragraph (7) of the Act on Special Measures Concerning Taxation, of income tax already collected pursuant to the provisions of Article 9-3-2, paragraph (1) of that Act must, notwithstanding the provisions of the preceding paragraph, at the time of that refund (limited to a refund to be made pursuant to the provisions of Article 37-11-6, paragraph (7) of that Act during the period from January 1, 2020 to December 31, 20372047), if the amount of special income tax for reconstruction already collected together with that income tax exceeds the amount of special income tax for reconstruction to be collected together with the income tax to be collected pursuant to the provisions of Article 9-3-2, paragraph (1) of that Act as calculated by applying the provisions of Article 37-11-6, paragraph (6) of that Act, refund special income tax for reconstruction equivalent to the amount of that excess, together with the income tax to be refunded, to the person receiving the refund of that income tax.

If special income tax for reconstruction and income tax have been collected and paid, or refunded, pursuant to the provisions of the preceding paragraphs, special income tax for reconstruction in an amount equivalent to 21.1/102101.1 of the amount so to be collected and paid or refunded, and income tax in an amount equivalent to 100/102101.1 of that amount, are to be treated as having been collected and paid or refunded.

the amount of income tax under the provisions of Article 185, paragraph (1) or Article 186, paragraph (1) of the Income Tax Act and the amount of special income tax for reconstruction prescribed in paragraph (2) of the preceding Article that pertains to that income tax: the amount according to a table specified by the Minister of Finance in consideration of the amounts specified in Appended Tables 2 through 4 of that Act and the calculation of the amount of special income tax for reconstruction specified in this Act;

the amount of income tax calculated pursuant to the provisions of Article 189, paragraph (1) of the Income Tax Act and the amount of special income tax for reconstruction prescribed in paragraph (2) of the preceding Article that pertains to that income tax: the amount calculated by a method specified by the Minister of Finance in consideration of the method specified by the Minister of Finance as prescribed in Article 189, paragraph (1) of that Act and the calculation of the amount of special income tax for reconstruction specified in this Act.

the total amount of the amount of tax set forth in Article 190, item (ii) of the Income Tax Act (or, if the provisions of Article 41-2-2, paragraph (1) or Article 41-3-8, paragraph (1) of the Act on Special Measures Concerning Taxation apply, the amount of tax after applying thosethe provisions of that paragraph) and the amount of special income tax for reconstruction calculated by multiplying that amount of tax by 21.1 percent (or, if that total amount includes a fraction of less than 100 yen or the whole of that total amount is less than 100 yen, the amount after rounding down that fractional amount or the whole amount).

The provisions of Articles 191 through 193 of the Income Tax Act apply mutatis mutandis to cases where an appropriation or a payment is made pursuant to the provisionsIf an appropriation or a payment is made pursuant to the provisions of the preceding paragraph, for the purpose of applying the provisions of Articles 191 through 193 of the preceding paragraph. In this caseIncome Tax Act, the phrase "the case referred to in the preceding Article" in Article 191 of that Act is deemed to be replaced with "the case referred to in Article 30, paragraph (1) (Year-End Adjustment) 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; referred to as the 'Special Measures Act' in the following Article)"; the phrase "that Article" with "that paragraph"; the term "income tax" with "income tax and special income tax for reconstruction"; the phrase "Article 190" in Article 192, paragraph (1) of that Act with "Article 30, paragraph (1) of the Special Measures Act"; the phrase "prescribed in that Article" with "prescribed in that paragraph"; the phrase "referred to in that Article" with "prescribed in Article 190 (Year-End Adjustment)"; the phrase "prescribed in Article 190" in paragraph (2) of that Article with "prescribed in Article 30, paragraph (1) of the Special Measures Act"; the phrase "the resident referred to in that Article" with "the resident prescribed in Article 190"; the phrase ", Article 190" with ", Article 30, paragraph (1) of the Special Measures Act"; the phrase "and Article 190" in item (i) of that paragraph with ", and Article 28, paragraph (1) (Withholding Obligation, etc.) and Article 30, paragraph (1) of the Special Measures Act"; the phrase "the amount of income tax" with "the total amount of income tax and special income tax for reconstruction"; the phrase "the provisions" in item (ii) of that paragraph with "the provisions and the provisions of Article 28, paragraph (1) of the Special Measures Act"; and the phrase "the amount of income tax" with "the amount of income tax and special income tax for reconstruction".

The provisions of Article 28, paragraphs (9) and (11) apply mutatis mutandis to cases where there has been an appropriation or payment, or a refund or collection, of income tax and special income tax for reconstruction under the provisions of paragraph (1) or under the provisions of Article 191 or Article 192 of the Income Tax Act as applied mutatis mutandis with the replacement of terms pursuant to the preceding paragraph.