①A 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)).

②The 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.

③In 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.

④With 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)".

⑤A 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.

⑥A 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.

⑦If 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.

⑧The 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).

⑨If 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.

⑩If 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.

⑪The 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.

①The amounts of income tax and the amounts of special income tax for reconstruction set forth in the following items that are to be collected with regard to a salary or other wage as prescribed in Article 183, paragraph (1) of the Income Tax Act (referred to as a "salary or other wage" in the following Article) payable to a resident may, notwithstanding the provisions referred to in each of those items, be the amounts specified in each of those items:

②The provisions of paragraphs (9) and (11) of the preceding Article apply mutatis mutandis to cases where income tax and special income tax for reconstruction have been collected and paid in the amounts prescribed in the preceding paragraph.

③When the Minister of Finance has specified the table referred to in paragraph (1), item (i) or the method referred to in item (ii) of that paragraph, the Minister issues public notice of it.

①If a person paying a salary or other wage as prescribed in Article 190 of the Income Tax Act collects income tax and special income tax for reconstruction with regard to the last salary or other wage paid for the year to a resident prescribed in that Article, and the total amount set forth in item (i) is in excess of or falls short of the total amount set forth in item (ii), an appropriation of the excess amount must be made to the income tax and special income tax for reconstruction to be collected when the last payment of salary or other wage for the year is made, and the shortfall must be collected when the last payment of salary or other wage for the year is made and paid to the national government by the statutory payment due date of that income tax:

②The 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 provisions of the preceding paragraph. In this case, 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".

③The 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.

①With regard to the rounding of fractions of the tax base of special income tax for reconstruction subject to withholding (excluding accessory tax; the same applies in the following paragraph), the provisions of Article 118 of the Act on General Rules for National Taxes do not apply.

②The rounding of fractions of the finalized amount of special income tax for reconstruction subject to withholding and the rounding of fractions of the finalized amount of income tax (excluding accessory tax) that is the base income tax amount for that special income tax for reconstruction are, notwithstanding the provisions of Article 119 of the Act on General Rules for National Taxes, to be performed on the total amount of those finalized amounts, and if that total amount includes a fraction of less than one yen or the whole of it is less than one yen, that fractional amount or the whole amount is rounded down.

③The provisions of Article 24, paragraphs (3) through (7) apply mutatis mutandis to the calculation of refunds, etc., accessory tax, etc. or interest on refund for special income tax for reconstruction subject to withholding and income tax, and the provisions of Article 25 apply mutatis mutandis to cases where an appropriation of refunds, etc. or interest on refund is made to unpaid special income tax for reconstruction subject to withholding and income tax.