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Section 5-2 Special Tax Credits for 2024第五節の二 令和六年分における特別税額控除
Article 41-3-3第四十一条の三の三
Special Income Tax Credit for 2024（令和六年分における所得税額の特別控除）
Article 41-3-3, paragraph (1)
For the income tax of a resident for 2024, the special tax credit amount for 2024 is deducted from the amount of income tax for that year; provided, however, that this does not apply where the resident's total income for that year relating to income tax for that year (meaning total income under Article 2, paragraph (1), item (xxx) of the Income Tax Act; the same applies hereinafter in this Section) exceeds 18,050,000 yen.
The special tax credit amount for 2024 prescribed in the preceding paragraph is 30,000 yen for a resident (or, for a resident who has a spouse in the same household (meaning a spouse in the same household prescribed in Article 2, paragraph (1), item (xxxiii) of the Income Tax Act, limited to a resident; the same applies hereinafter in this Section) or a dependent (meaning a dependent prescribed in item (xxxiv) of that paragraph, limited to a resident; the same applies hereinafter in this Section), the amount obtained by adding 30,000 yen per spouse in the same household or dependent to 30,000 yen).
In the cases referred to in the preceding two paragraphs, whether a person falls under a spouse in the same household or a dependent is determined based on the circumstances as of December 31 of that year (or, if the resident dies, or there is an absence from Japan (meaning an absence from Japan prescribed in Article 2, paragraph (1), item (xlii) of the Income Tax Act; the same applies hereinafter in this paragraph) of the resident, during the year, as of the time of the death or the absence from Japan); provided, however, that if the person subject to the determination has already died at that time, it is determined based on the circumstances as of the time of the death.
The provisions of Article 92, paragraph (2) of the Income Tax Act apply mutatis mutandis to the amount to be deducted under paragraph (1). In this case, the phrase "the credit under the preceding paragraph" in paragraph (2) of that Article is deemed to be replaced with "the credit under the preceding paragraph and Article 41-3-3, paragraph (1) of the Act on Special Measures Concerning Taxation (Special Income Tax Credit for 2024)", and the phrase "the amount allowed as the credit" with "the total of the amounts allowed as those credits".
With regard to the application of the provisions of Article 120, paragraph (1) of the Income Tax Act to the filing of a tax return for the income tax of a resident for 2024, the phrase "the amount of dividend tax credit" in that paragraph is deemed to be replaced with "the total of the amount of dividend tax credit and the amount deducted pursuant to the provisions of Article 41-3-3, paragraph (1) of the Act on Special Measures Concerning Taxation (Special Income Tax Credit for 2024)".
With regard to the calculation of the amount of income tax listed in Article 120, paragraph (1), item (iii) of the Income Tax Act where the provisions of paragraph (1) are applied with respect to income tax for 2024, the phrase "Chapter III (Calculating the Amount of Taxes)" in that item is deemed to be replaced with "Chapter III (Calculating the Amount of Taxes) and Article 41-3-3, paragraph (1) of the Act on Special Measures Concerning Taxation (Special Income Tax Credit for 2024)".
Where the provisions of Part II, Chapter III, Section 2 of the Income Tax Act, the provisions of Article 41, paragraph (1) or any other provisions specified by Order of the Ministry of Finance apply, the deduction under paragraph (1) is to be made after applying those provisions.
Special Provisions on the Payment Period, etc. of Tax Prepayment Relating to Income Tax for 2024（令和六年分の所得税に係る予定納税額の納期等の特例）
Article 41-3-4, paragraph (1)
The payment period of the tax prepayment (meaning the tax prepayment prescribed in Article 2, paragraph (1), item (xxxvi) of the Income Tax Act; the same applies hereinafter in this Article and Article 41-3-6) relating to the income tax of a resident for 2024 and the time limit for applying for approval for a reduction of the tax prepayment are as follows:
with regard to the application of the provisions of Article 104 of the Income Tax Act, the phrase "July 31" in paragraph (1) of that Article is deemed to be replaced with "September 30";
with regard to the application of the provisions of Article 111 of the Income Tax Act, the phrase "July 15 of that year" in paragraph (1) of that Article is deemed to be replaced with "July 31 of that year", and the phrase "the day on which it has elapsed" in paragraph (3) of that Article with "the day on which it has elapsed (or, if that day relating to the time limit for the application under paragraph (1) is on or before July 31, 2024, that date)".
Deduction of the Amount of Special Deduction for Tax Prepayment Relating to Income Tax for 2024（令和六年分の所得税に係る予定納税に係る特別控除の額の控除）
Article 41-3-5, paragraph (1)
The amount of income tax to be paid during the first period prescribed in Article 104, paragraph (1) of the Income Tax Act (referred to as the "first period" in paragraph (3), item (i) and paragraph (4), item (i) of the following Article) pursuant to the provisions of that paragraph as applied with the replacement of terms under item (i) of the preceding Article, relating to the income tax for 2024 of a resident (excluding a resident listed in any of the items of Article 107, paragraph (1) of that Act), is the amount equivalent to the amount after deducting the special deduction from tax prepayment from the amount equivalent to that amount of income tax.
The amount of income tax to be paid during the second period prescribed in Article 104, paragraph (1) of the Income Tax Act (referred to as the "second period" in paragraph (3), item (ii), paragraph (4) and paragraph (5) of the following Article) pursuant to the provisions of Article 107, paragraph (1) of that Act, relating to the income tax for 2024 of a resident listed in any of the items of that paragraph, is the amount equivalent to the amount after deducting the special deduction from tax prepayment from the amount equivalent to that amount of income tax.
The special deduction from tax prepayment prescribed in the preceding two paragraphs is 30,000 yen.
前二項に規定する予定納税特別控除額は、三万円とする。
Article 41-3-5, paragraph (4)
With regard to the application of the provisions of the Income Tax Act and other laws and regulations concerning income tax where the provisions of paragraph (1) or paragraph (2) apply, the amount equivalent to the amount after the deduction under paragraph (1) is deemed to be the amount of income tax to be paid under Article 104, paragraph (1) of the Income Tax Act, and the amount equivalent to the amount after the deduction under paragraph (2) is deemed to be the amount of income tax to be paid under Article 107, paragraph (1) of that Act.