第四十五条(東日本大震災に係る住宅借入金等特別税額控除の適用期間等の特例)
Supplementary Provisions, Article 45Special Provisions on the Application Period, etc. of the Special Tax Credit for Housing Loans, etc. Relating to the Great East Japan Earthquake
Where a person liable for the income levy of prefectural inhabitant tax has been subject to the provisions of Article 13, paragraph (1) of the Earthquake Special Provisions Act with respect to income tax for the previous year, with regard to the application of Article 5-4 of the Supplementary Provisions, the words set out in the middle column of the following table in the provisions of that Article set out in the left-hand column of the table are deemed to be replaced with the words set out in the right-hand column of the table, respectively.
| Paragraph (1) | Article 41 or Article 41-2-2 of the Act on Special Measures Concerning Taxation | Article 41 of the Act on Special Measures Concerning Taxation as applied with terms replaced pursuant to Article 13, paragraph (1) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake (Act No. 29 of 2011), or Article 41-2-2 of the Act on Special Measures Concerning Taxation as applied pursuant to that paragraph |
| Paragraph (1), item (i) | Article 41, paragraphs (2) through (5) or (10) through (21) or Article 41-2 of the Act on Special Measures Concerning Taxation | Article 41, paragraphs (2) through (5) or paragraphs (10) through (21) of the Act on Special Measures Concerning Taxation as applied with terms replaced pursuant to Article 13, paragraph (1) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake, or Article 41-2 of the Act on Special Measures Concerning Taxation as applied pursuant to that paragraph |
| Paragraph (1), item (ii) | Article 41, Article 41-2-2, Article 41-18 | Article 41 of the Act on Special Measures Concerning Taxation as applied with terms replaced pursuant to Article 13, paragraph (1) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake, Article 41-2-2 of the Act on Special Measures Concerning Taxation as applied pursuant to that paragraph, or Article 41-18 |
道府県民税の所得割の納税義務者が前年分の所得税につき震災特例法第十三条第一項の規定の適用を受けた場合における附則第五条の四の規定の適用については、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句とする。
| 第一項 | 租税特別措置法第四十一条又は第四十一条の二の二 | 東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律(平成二十三年法律第二十九号)第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四十一条又は同項の規定により適用される租税特別措置法第四十一条の二の二 |
| 第一項第一号 | 租税特別措置法第四十一条第二項から第五項まで若しくは第十項から第二十一項まで若しくは第四十一条の二 | 東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第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四十一条第二項から第五項まで若しくは第十項から第二十一項まで若しくは東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十三条第一項の規定により適用される租税特別措置法第四十一条の二 |
| 第一項第二号 | 租税特別措置法第四十一条、第四十一条の二の二、 | 東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第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四十一条、同項の規定により適用される租税特別措置法第四十一条の二の二若しくは租税特別措置法 |
Where a person liable for the income levy of prefectural inhabitant tax has been subject to the provisions of Article 13, paragraph (3) or (4) or Article 13-2, paragraphs (1) through (5) or paragraphs (7) through (11) of the Earthquake Special Provisions Act with respect to income tax for the previous year, with regard to the application of Article 5-4 of the Supplementary Provisions, in paragraph (1), item (i) of that Article, "or Article 16, paragraphs (1) through (3) of the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake (Act No. 11 of 1995)" is deemed to be replaced with ", Article 16, paragraphs (1) through (3) of the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake (Act No. 11 of 1995) or Article 13, paragraph (3) or (4) or Article 13-2, paragraphs (1) through (5) or paragraphs (7) through (11) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake (Act No. 29 of 2011)", and the provisions of paragraph (3) of that Article do not apply.
道府県民税の所得割の納税義務者が前年分の所得税につき震災特例法第十三条第三項若しくは第四項又は第十三条の二第一項から第五項まで若しくは第七項から第十一項までの規定の適用を受けた場合における附則第五条の四の規定の適用については、同条第一項第一号中「又は阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律(平成七年法律第十一号)第十六条第一項から第三項まで」とあるのは、「、阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律(平成七年法律第十一号)第十六条第一項から第三項まで又は東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律(平成二十三年法律第二十九号)第十三条第三項若しくは第四項若しくは第十三条の二第一項から第五項まで若しくは第七項から第十一項まで」とし、同条第三項の規定は、適用しない。
In the case referred to in the preceding paragraph, where that person liable for tax has an amount of housing loans, etc. prescribed in Article 41, paragraph (1) of the Act on Special Measures Concerning Taxation with respect to the year of moving in from 2014 to 2021 (where the year of moving in is 2014, limited to one whose date of moving in prescribed in that paragraph falls within the period from April 1, 2014 to December 31 of the same year), in Article 5-4, paragraph (1) of the Supplementary Provisions as applied with the necessary reading replacements pursuant to the provisions of the preceding paragraph, "2 percent" is deemed to be replaced with "2.8 percent", "1 percent" with "1.4 percent", "39,000 yen" with "54,600 yen", and "19,500 yen" with "27,300 yen".
前項の場合において、当該納税義務者が平成二十六年から令和三年までの居住年に係る租税特別措置法第四十一条第一項に規定する住宅借入金等(居住年が平成二十六年である場合には、その同項に規定する居住日が平成二十六年四月一日から同年十二月三十一日までの期間内の日であるものに限る。)の金額を有するときは、前項の規定により読み替えて適用される附則第五条の四第一項中「百分の二」とあるのは「百分の二・八」と、「百分の一」とあるのは「百分の一・四」と、「三万九千円」とあるのは「五万四千六百円」と、「一万九千五百円」とあるのは「二万七千三百円」とする。
Where a person liable for the income levy of municipal inhabitant tax has been subject to the provisions of Article 13, paragraph (1) of the Earthquake Special Provisions Act with respect to income tax for the previous year, with regard to the application of Article 5-4 of the Supplementary Provisions, the words set out in the middle column of the following table in the provisions of that Article set out in the left-hand column of the table are deemed to be replaced with the words set out in the right-hand column of the table, respectively.
| Paragraph (5) | Article 41 or Article 41-2-2 of the Act on Special Measures Concerning Taxation | Article 41 of the Act on Special Measures Concerning Taxation as applied with terms replaced pursuant to Article 13, paragraph (1) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake (Act No. 29 of 2011), or Article 41-2-2 of the Act on Special Measures Concerning Taxation as applied pursuant to that paragraph |
| Paragraph (5), item (i) | Article 41, paragraphs (2) through (5) or (10) through (21) or Article 41-2 of the Act on Special Measures Concerning Taxation | Article 41, paragraphs (2) through (5) or paragraphs (10) through (21) of the Act on Special Measures Concerning Taxation as applied with terms replaced pursuant to Article 13, paragraph (1) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake, or Article 41-2 of the Act on Special Measures Concerning Taxation as applied pursuant to that paragraph |
| Paragraph (5), item (ii) | Article 41, Article 41-2-2, Article 41-18 | Article 41 of the Act on Special Measures Concerning Taxation as applied with terms replaced pursuant to Article 13, paragraph (1) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake, Article 41-2-2 of the Act on Special Measures Concerning Taxation as applied pursuant to that paragraph, or Article 41-18 |
市町村民税の所得割の納税義務者が前年分の所得税につき震災特例法第十三条第一項の規定の適用を受けた場合における附則第五条の四の規定の適用については、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句とする。
| 第五項 | 租税特別措置法第四十一条又は第四十一条の二の二 | 東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律(平成二十三年法律第二十九号)第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四十一条又は同項の規定により適用される租税特別措置法第四十一条の二の二 |
| 第五項第一号 | 租税特別措置法第四十一条第二項から第五項まで若しくは第十項から第二十一項まで若しくは第四十一条の二 | 東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第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四十一条第二項から第五項まで若しくは第十項から第二十一項まで若しくは東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十三条第一項の規定により適用される租税特別措置法第四十一条の二 |
| 第五項第二号 | 租税特別措置法第四十一条、第四十一条の二の二、 | 東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第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四十一条、同項の規定により適用される租税特別措置法第四十一条の二の二若しくは租税特別措置法 |
Where a person liable for the income levy of municipal inhabitant tax has been subject to the provisions of Article 13, paragraph (3) or (4) or Article 13-2, paragraphs (1) through (5) or paragraphs (7) through (11) of the Earthquake Special Provisions Act with respect to income tax for the previous year, with regard to the application of Article 5-4 of the Supplementary Provisions, in paragraph (5), item (i) of that Article, "or Article 16, paragraphs (1) through (3) of the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake" is deemed to be replaced with ", Article 16, paragraphs (1) through (3) of the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake or Article 13, paragraph (3) or (4) or Article 13-2, paragraphs (1) through (5) or paragraphs (7) through (11) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake (Act No. 29 of 2011)", and the provisions of Article 5-4, paragraph (7) of the Supplementary Provisions do not apply.
市町村民税の所得割の納税義務者が前年分の所得税につき震災特例法第十三条第三項若しくは第四項又は第十三条の二第一項から第五項まで若しくは第七項から第十一項までの規定の適用を受けた場合における附則第五条の四の規定の適用については、同条第五項第一号中「又は阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十六条第一項から第三項まで」とあるのは、「、阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十六条第一項から第三項まで又は東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律(平成二十三年法律第二十九号)第十三条第三項若しくは第四項若しくは第十三条の二第一項から第五項まで若しくは第七項から第十一項まで」とし、同条第七項の規定は、適用しない。
In the case referred to in the preceding paragraph, where that person liable for tax has an amount of housing loans, etc. prescribed in Article 41, paragraph (1) of the Act on Special Measures Concerning Taxation with respect to the year of moving in from 2014 to 2021 (where the year of moving in is 2014, limited to one whose date of moving in prescribed in that paragraph falls within the period from April 1, 2014 to December 31 of the same year), in Article 5-4, paragraph (5) of the Supplementary Provisions as applied with the necessary reading replacements pursuant to the provisions of the preceding paragraph, "3 percent" is deemed to be replaced with "4.2 percent", "4 percent" with "5.6 percent", "58,500 yen" with "81,900 yen", and "78,000 yen" with "109,200 yen".
前項の場合において、当該納税義務者が平成二十六年から令和三年までの居住年に係る租税特別措置法第四十一条第一項に規定する住宅借入金等(居住年が平成二十六年である場合には、その同項に規定する居住日が平成二十六年四月一日から同年十二月三十一日までの期間内の日であるものに限る。)の金額を有するときは、前項の規定により読み替えて適用される附則第五条の四第五項中「百分の三」とあるのは「百分の四・二」と、「百分の四」とあるのは「百分の五・六」と、「五万八千五百円」とあるのは「八万千九百円」と、「七万八千円」とあるのは「十万九千二百円」とする。
略称規定附則第五条の四第一項・この条及び附則第四十五条の中だけ
…所得割の納税義務者が前年分の所得税につき租税特別措置法第四十一条又は第四十一条の二の二の規定の適用を受けた場合(同法第四十一条第一項に規定する居住年(以下この条及び附則第四十五条において「居住年」という。)が平成二十一年から令和七年まで…
わかりやすく言うと
住宅借入金等特別税額控除(租税特別措置法第四十一条)の対象となる住宅の新築や取得、増改築などをして、その家屋に住み始めた年のことです。
略称規定附則第四十四条第一項
所得割の納税義務者のうち次に掲げる要件のいずれかを満たす者(平成二十三年分の所得税につき青色申告書(所得税法第二条第一項第四十号に規定する青色申告書をいう。第五項において同じ。)を提出している者に限る。)が平成二十三年純損失金額(その者の…
わかりやすく言うと
東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律(平成二十三年法律第二十九号)を短く呼ぶ名前です。