一with regard to the application of the provisions of Article 71, paragraph (1), item (i) and Article 123, paragraph (1) of the Act on General Rules for National Taxes, income tax and special income tax for reconstruction are deemed to be national taxes falling under the same tax item;

二if an appeal has been filed against a reassessment or determination, etc. prescribed in Article 90, paragraph (1) of the Act on General Rules for National Taxes (hereinafter referred to as a "reassessment or determination, etc." in this item) pertaining to income tax or special income tax for reconstruction, and there is a reassessment or determination, etc. made with regard to other special income tax for reconstruction or income tax for which the taxpayer prescribed in Article 2, item (v) of that Act and the year (for those taxes subject to withholding, the statutory payment due date prescribed in Article 28, paragraph (1)) are the same as those of that income tax or special income tax for reconstruction, then, with regard to the application of the provisions of Article 90, paragraph (1) or (2), Article 104, paragraph (2), or Article 115, paragraph (1), item (ii) of that Act, the reassessment or determination, etc. made with regard to that other special income tax for reconstruction or income tax is deemed to be another reassessment or determination, etc. made with regard to the tax base, etc. or tax amount, etc. prescribed in Article 19, paragraph (1) of that Act of that income tax or special income tax for reconstruction.

一the provisions of Article 9 and Articles 26 through 28 (with regard to the income set forth in (d) and the income set forth in (e) that is received by a resident, the provisions of Article 28) do not apply to the following income:

イcovered dividends and similar income prescribed in Article 15, paragraph (1) of the Act on Exemption, etc. of Income Tax, etc. on Income of Foreign Residents, etc. Based on the Principle of Reciprocity to which the provisions of that paragraph apply;

ロcovered dividends and similar income prescribed in Article 15, paragraph (3) of the Act on Exemption, etc. of Income Tax, etc. on Income of Foreign Residents, etc. Based on the Principle of Reciprocity to which the provisions of that paragraph apply;

ハcovered dividends and similar income prescribed in Article 15, paragraph (5) of the Act on Exemption, etc. of Income Tax, etc. on Income of Foreign Residents, etc. Based on the Principle of Reciprocity to which the provisions of that paragraph apply;

ニthird-country entity covered business income prescribed in Article 7, paragraph (5) of the Act on Exemption, etc. of Income Tax, etc. on Income of Foreign Residents, etc. Based on the Principle of Reciprocity, third-country entity covered international transportation business income prescribed in Article 11, paragraph (4) of that Act, third-country entity covered dividends and similar income prescribed in Article 15, paragraph (7) of that Act to which the provisions of that paragraph apply, tax-exempt covered interest prescribed in paragraph (8) of that Article to which the provisions of that paragraph apply, or third-country entity covered capital gains prescribed in Article 19, paragraph (5) of that Act;

ホspecified covered business income prescribed in Article 7, paragraph (6) of the Act on Exemption, etc. of Income Tax, etc. on Income of Foreign Residents, etc. Based on the Principle of Reciprocity, specified covered international transportation business income prescribed in Article 11, paragraph (5) of that Act, specified covered dividends and similar income prescribed in Article 15, paragraph (9) of that Act to which the provisions of that paragraph apply, or specified tax-exempt covered interest prescribed in paragraph (10) of that Article to which the provisions of that paragraph apply;

二the provisions of Article 17, paragraphs (5) and (7) and Article 18, paragraphs (12) through (15) apply mutatis mutandis to a person who is to file a return under the provisions of Article 172, paragraph (1) of the Income Tax Act as applied mutatis mutandis pursuant to Article 7, paragraph (7) of the Act on Exemption, etc. of Income Tax, etc. on Income of Foreign Residents, etc. Based on the Principle of Reciprocity (including as applied mutatis mutandis pursuant to Article 11, paragraph (6), Article 15, paragraph (12), or Article 19, paragraph (6) of that Act) with regard to the income set forth in (d) of the preceding item;

三if the amount of income tax is calculated, or income tax is imposed, pursuant to the provisions of the second sentence of Article 7, paragraph (8) of the Act on Exemption, etc. of Income Tax, etc. on Income of Foreign Residents, etc. Based on the Principle of Reciprocity (including as applied mutatis mutandis pursuant to Article 11, paragraph (7) or Article 15, paragraph (13) of that Act), the second sentence of paragraph (10) of that Article (including as applied mutatis mutandis pursuant to Article 11, paragraph (8) or Article 15, paragraph (14) of that Act), the second sentence of paragraph (12) of that Article (including as applied mutatis mutandis pursuant to Article 11, paragraph (9) or Article 15, paragraph (15) of that Act), the second sentence of paragraph (14) of that Article (including as applied mutatis mutandis pursuant to Article 11, paragraph (10) or Article 15, paragraph (16) of that Act), the second sentence of paragraph (16) of that Article (including as applied mutatis mutandis pursuant to Article 11, paragraph (11) or Article 15, paragraph (17) of that Act), or the second sentence of paragraph (18) of that Article (including as applied mutatis mutandis pursuant to Article 11, paragraph (12) or Article 15, paragraph (18) of that Act) with regard to the income set forth in item (i), (d) or (e), the provisions of this Chapter apply by deeming the amount of income tax calculated with regard to that income pursuant to those provisions at the tax rate before deducting the post-deduction applicable tax rate prescribed in Article 15, paragraph (9) of that Act to be the amount of income tax specified in Article 10, items (i) through (iii).

一the provisions of Article 9 and Articles 26 through 28 (for those pertaining to the dividends and similar income set forth in (c) and those pertaining to the dividends and similar income set forth in (d) that are received by a resident, the provisions of Article 28) do not apply to treaty partner resident's dividends and similar income (meaning treaty partner resident's dividends and similar income prescribed in Article 3-2, paragraph (1) of the Act on Special Provisions for the Enforcement of Tax Treaties; the same applies hereinafter in this item) or the following dividends and similar income (meaning dividends and similar income prescribed in that paragraph; the same applies hereinafter in this paragraph) that are subject to the application of the provisions of a tax treaty (meaning a tax treaty prescribed in Article 2, item (i) of the Act on Special Provisions for the Enforcement of Tax Treaties; the same applies hereinafter in this item) that specifies a limit tax rate (meaning a limit tax rate prescribed in Article 2, item (v) of the Act on Special Provisions for the Enforcement of Tax Treaties; the same applies hereinafter in this item), where the limit tax rate applied respectively to that treaty partner resident's dividends and similar income or those dividends and similar income (or, if the limit tax rate applied respectively to the dividends and similar income set forth in (d) is prescribed so as to include the inhabitant tax prescribed in Article 3-2, paragraph (9) of the Act on Special Provisions for the Enforcement of Tax Treaties, the post-deduction limit tax rate prescribed in that paragraph; referred to as the "applicable limit tax rate" in item (iii)) is the tax rate prescribed in the provisions of the Income Tax Act and the Act on Special Measures Concerning Taxation prescribed in Article 3-2, paragraph (1), (3), (5), (7), or (9) of the Act on Special Provisions for the Enforcement of Tax Treaties or less (hereinafter referred to as "dividends and similar income subject to a limit tax rate" in this paragraph), or that are subject to the application of the provisions of a tax treaty providing for exemption from income tax and the special income tax for reconstruction on that income tax (hereinafter referred to as "dividends and similar income subject to exemption" in this paragraph):

イshareholder dividends and similar income prescribed in Article 3-2, paragraph (3) of the Act on Special Provisions for the Enforcement of Tax Treaties;

ロtreaty partner entity dividends and similar income prescribed in Article 3-2, paragraph (5) of the Act on Special Provisions for the Enforcement of Tax Treaties;

ハthird-country entity dividends and similar income prescribed in Article 3-2, paragraph (7) of the Act on Special Provisions for the Enforcement of Tax Treaties;

ニspecified dividends and similar income prescribed in Article 3-2, paragraph (9) of the Act on Special Provisions for the Enforcement of Tax Treaties;

二the provisions of Article 17, paragraphs (5) and (7) and Article 18, paragraphs (12) through (15) apply mutatis mutandis to a person who is to file a return under the provisions of Article 172, paragraph (1) of the Income Tax Act as applied mutatis mutandis pursuant to Article 3-2, paragraph (13) of the Act on Special Provisions for the Enforcement of Tax Treaties with regard to dividends and similar income subject to a limit tax rate or dividends and similar income subject to exemption (limited to those pertaining to the dividends and similar income set forth in (c) of the preceding item);

三if the amount of income tax is calculated, or income tax is imposed, pursuant to the provisions of the second sentence of Article 3-2, paragraph (14), the second sentence of paragraph (16), the second sentence of paragraph (18), the second sentence of paragraph (20), the second sentence of paragraph (22), or the second sentence of paragraph (24) of the Act on Special Provisions for the Enforcement of Tax Treaties with regard to dividends and similar income subject to a limit tax rate or dividends and similar income subject to exemption (limited to those pertaining to the dividends and similar income set forth in item (i), (c) or (d); the same applies hereinafter in this item), the provisions of this Chapter apply by deeming the amount of income tax calculated with regard to those dividends and similar income subject to a limit tax rate or dividends and similar income subject to exemption pursuant to those provisions at the tax rate prescribed in those provisions before deducting the applicable limit tax rate to be the amount of income tax specified in Article 10, items (i) through (iii).