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 37-14-2, 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, 2037), 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)).
所得税法第四編第一章から第六章まで並びに租税特別措置法第三条の三第三項、第六条第二項（同条第十三項において準用する場合を含む。）、第八条の三第三項、第九条の二第二項、第九条の三の二第一項、第三十七条の十一の四第一項、第三十七条の十四の二第八項、第四十一条の九第三項、第四十一条の十二第三項、第四十一条の十二の二第二項から第四項まで及び第四十一条の二十二第一項の規定により所得税を徴収して納付すべき者は、その徴収（平成二十五年一月一日から令和十九年十二月三十一日までの間に行うべきものに限る。）の際、復興特別所得税を併せて徴収し、当該所得税の法定納期限（国税通則法第二条第八号に規定する法定納期限をいう。第三十条第一項において同じ。）までに、当該復興特別所得税を当該所得税に併せて国に納付しなければならない。
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 provisions) by a tax rate of 2.1 percent.
前項の規定により徴収すべき復興特別所得税の額は、同項に規定する規定その他の所得税に関する法令の規定により徴収して納付すべき所得税の額（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三の二第三項、第四十一条の三の七第一項若しくは第二項又は第四十一条の三の九第一項若しくは第二項の規定により控除された金額がある場合には、これらの規定による控除をしないで計算した所得税の額）に百分の二・一の税率を乗じて計算した金額とする。
In the cases referred to in the preceding two paragraphs, if, of the amounts specified in the items of Article 9-3-2, paragraph (3) of the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to Article 33, paragraph (1), there is an amount that could not be fully deducted even after making the deduction under paragraph (3) of that Article from the amount of income tax on dividends and similar income on listed shares, etc. as prescribed in paragraph (1) of that Article, that amount is to be deducted from the amount of special income tax for reconstruction on those dividends and similar income on listed shares, etc. to be collected and paid together with that income tax under paragraph (1), up to that amount of special income tax for reconstruction.
With regard to the application of the provisions of Article 13, Article 17, and the preceding Article in the case where the provisions of the preceding paragraph apply, the term "amount calculated" in Article 13 is deemed to be replaced with "amount calculated (or, if the provisions of Article 170 of the Income Tax Act and the provisions of Article 28, paragraph (3) apply, the amount remaining after deducting the amount deducted under that paragraph)"; the phrase "the amount remaining after deducting that amount;" in Article 17, paragraph (1), item (iii) is deemed to be replaced with "the amount remaining after deducting that amount, or, if dividends and similar income on listed shares, etc. as prescribed in Article 9-3-2, paragraph (1) of the Act on Special Measures Concerning Taxation have been delivered, the amount obtained by adding the amount specified by Cabinet Order as the portion corresponding to the amount of special income tax for reconstruction of the amount equivalent to the amount deducted under Article 28, paragraph (3) with regard to those dividends and similar income on listed shares, etc. (excluding those to which the provisions of Article 8-5, paragraph (1) of that Act have been applied) and the amount equivalent to the amount specified in the items of Article 9-3-2, paragraph (3) of that Act as applied with the replacement of terms pursuant to Article 33, paragraph (1) that has been deducted under that paragraph;"; and the term "amount calculated" in the preceding Article is deemed to be replaced with "amount calculated (or, if the provisions of paragraph (3) of the following Article apply, the amount remaining after deducting the amount deducted under that paragraph)".
前項の規定の適用がある場合における第十三条、第十七条及び前条の規定の適用については、第十三条中「計算した金額」とあるのは「計算した金額（所得税法第百七十条の規定及び第二十八条第三項の規定の適用がある場合には、同項の規定により控除された金額を控除した金額）」と、第十七条第一項第三号中「金額。」とあるのは「金額とし、租税特別措置法第九条の三の二第一項に規定する上場株式等の配当等の交付を受けた場合には、当該上場株式等の配当等（同法第八条の五第一項の規定の適用を受けたものを除く。）に係る第二十八条第三項の規定により控除された金額に相当する金額及び第三十三条第一項の規定により読み替えて適用される同法第九条の三の二第三項の規定により控除された同項各号に定める金額に相当する金額のうち復興特別所得税の額に対応する部分の金額として政令で定める金額を加算した金額とする。」と、前条中「計算した金額」とあるのは「計算した金額（次条第三項の規定の適用がある場合には、同項の規定により控除された金額を控除した金額）」とする。
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 2.1 percent to the person receiving the refund of that income tax, together with that income tax.
次の各号に掲げる規定により所得税の還付をすべき者は、その還付（当該各号に掲げる規定の区分に応じ当該各号に定める還付に限る。）の際、当該還付をする所得税の額に百分の二・一を乗じて計算した金額に相当する復興特別所得税を、当該所得税に併せて当該所得税の還付を受ける者に対して還付しなければならない。
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, 2037;
租税特別措置法第三十七条の十一の四第三項又は第三十七条の十一の六第七項の規定 これらの規定により平成二十五年一月一日から令和十九年十二月三十一日までの間に行うべき還付
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, 2037.
租税特別措置法第四十一条の十二第五項又は第六項の規定 これらの規定により平成二十五年一月一日から令和十九年十二月三十一日までの間に発行された同条第七項に規定する割引債について行うべき還付
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, 2037), 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.
租税特別措置法第三十七条の十一の六第七項の規定により、同法第九条の三の二第一項の規定により既に徴収した所得税の還付をすべき者は、前項の規定にかかわらず、その還付（同法第三十七条の十一の六第七項の規定により令和二年一月一日から令和十九年十二月三十一日までの間に行うべき還付に限る。）の際、当該所得税と併せて既に徴収した復興特別所得税の額が、同法第三十七条の十一の六第六項の規定を適用して計算した同法第九条の三の二第一項の規定により徴収すべき所得税と併せて徴収すべき復興特別所得税の額を超える場合における当該超える部分の金額に相当する復興特別所得税を、当該還付をすべき所得税に併せて当該所得税の還付を受ける者に対して還付しなければならない。
If income tax is deemed to have been collected pursuant to the provisions of Article 215 of the Income Tax Act (including as applied with the replacement of terms pursuant to the provisions of Article 41-22, paragraph (2), item (i) of the Act on Special Measures Concerning Taxation), special income tax for reconstruction is deemed to have been collected pursuant to the provisions of paragraph (1) with regard to the amount of that income tax.
所得税法第二百十五条（租税特別措置法第四十一条の二十二第二項第一号の規定により読み替えて適用される場合を含む。）の規定により所得税の徴収が行われたものとみなされる場合には、当該所得税の額につき第一項の規定による復興特別所得税の徴収が行われたものとみなす。
The provisions of Part IV, Chapter VII of the Income Tax Act apply mutatis mutandis to special income tax for reconstruction to be collected and paid pursuant to the provisions of paragraph (1).
所得税法第四編第七章の規定は、第一項の規定により徴収して納付すべき復興特別所得税について準用する。
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 2.1/102.1 of the amount so to be collected and paid or refunded, and income tax in an amount equivalent to 100/102.1 of that amount, are to be treated as having been collected and paid or refunded.
前各項の規定により復興特別所得税及び所得税の徴収及び納付又は還付があった場合においては、その徴収及び納付又は還付をすべき金額の百二・一分の二・一に相当する額の復興特別所得税及び百二・一分の百に相当する額の所得税の徴収及び納付又は還付があったものとする。
If special income tax for reconstruction and income tax have been collected and paid pursuant to the provisions of paragraph (1) (limited to cases where the provisions of Article 9-3-2, 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) have been applied to that income tax), or special income tax for reconstruction and income tax have been refunded pursuant to the provisions of paragraph (6), then, notwithstanding the provisions of the preceding paragraph, special income tax for reconstruction and income tax equivalent to the amounts obtained by apportioning the amount so collected and paid or refunded between the amount of special income tax for reconstruction and the amount of income tax to be collected and paid or refunded together pursuant to the provisions of paragraph (1) or paragraph (6) are to be treated as having been collected and paid or refunded.
The procedures for refunds under the provisions of paragraphs (5) and (6), the method of processing any fraction of less than one yen in an amount treated as having been collected and paid or refunded pursuant to the provisions of the preceding two paragraphs, and other necessary matters concerning the application of the provisions of the preceding paragraphs are specified by Cabinet Order.