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

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（ひがしにほんだいしんさいからのふっこうのためのしさくをじっしするためにひつようなざいげんのかくほにかんするとくべつそちほう）

Amended by

Act Partially Amending the Income Tax Act, etc.

所得税法等の一部を改正する法律

The whole text as amended, on e-Gov

On 1 January of the year after another part of the amending law . The exact day is not fixed yet.

The same amending law also changes

1 provision changed

Each provision the amendment changes, before and after in one: words it removes are struck through, words it adds are highlighted. The Japanese is the law; the icon beside each English column says whose English it is.

Article 6 · Definitions第六条（定義）

Read it in the amended law
  • ChangedArticle 6, paragraph (1), item (vii)

    final return: a final return as prescribed in Article 2, paragraph (1), item (xxxvii) of the Income Tax Act, and a return under Article 123, paragraph (1) of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 of that Act) as applied mutatis mutandis pursuant to Article 37-12-2, paragraph (9) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) (including as applied mutatis mutandis pursuant to Article 37-13-3, paragraph (10) of that Act), Article 38-3, paragraph (5) of that Act, or Article 41-15, paragraph (5) of that Act;

    確定申告書　所得税法第二条第一項第三十七号に規定する確定申告書及び租税特別措置法（昭和三十二年法律第二十六号）第三十七条の十二の二第九項（同法第三十七条の十三の三第十項において準用する場合を含む。）、第三十八条の三第五項又は第四十一条の十五第五項において準用する所得税法第百二十三条第一項（同法第百六十六条において準用する場合を含む。）の規定による申告書をいう。