第七条の二
Supplementary Provisions, Article 7-2
A prefecture is, for the time being, if a person liable for the income levy has made a donation eligible for the special deduction prescribed in Article 37-2, paragraph (2) during the previous year and a special filing notice has been sent for that person pursuant to paragraph (5) of the preceding Article, to deduct the amount of special filing deduction from the amount of the income levy of that person calculated by applying Article 37-2, paragraphs (1) and (11).
道府県は、当分の間、所得割の納税義務者が前年中に第三十七条の二第二項に規定する特例控除対象寄附金を支出し、かつ、当該納税義務者について前条第五項の規定による申告特例通知書の送付があつた場合には、申告特例控除額を当該納税義務者の第三十七条の二第一項及び第十一項の規定を適用した場合の所得割の額から控除するものとする。
The amount of special filing deduction under the preceding paragraph is the amount obtained by multiplying the amount of special deduction prescribed in Article 37-2, paragraph (11) by the proportion set forth in the right-hand column of the following table that corresponds to the category of the amount set forth in the left-hand column of that table, being the amount obtained by deducting from the taxable gross income prescribed in Article 35, paragraph (2) the sum of the amount set forth in Article 37, item (i), (a) and the amount obtained by deducting 480,000 yen from the amount of the basic personal exemption prescribed in Article 86, paragraph (2) of the Income Tax Act relating to income tax for the previous year (where Article 41-16-2, paragraph (1) of the Act on Special Measures Concerning Taxation applies, the amount after that application) (where the amount so deducted is less than zero, zero).
| Amount not exceeding 1,950,000 yen | 5/85 |
| Amount exceeding 1,950,000 yen but not exceeding 3,300,000 yen | 10/80 |
| Amount exceeding 3,300,000 yen but not exceeding 6,950,000 yen | 20/70 |
| Amount exceeding 6,950,000 yen but not exceeding 9,000,000 yen | 23/67 |
| Amount exceeding 9,000,000 yen | 33/57 |
前項の申告特例控除額は、第三十七条の二第十一項に規定する特例控除額に、次の表の上欄に掲げる第三十五条第二項に規定する課税総所得金額から第三十七条第一号イに掲げる金額と前年分の所得税に係る所得税法第八十六条第二項に規定する基礎控除の額（租税特別措置法第四十一条の十六の二第一項の規定の適用がある場合には、その適用後の額）から四十八万円を控除して得た額（当該控除して得た額が零を下回る場合には、零とする。）との合計額を控除した金額の区分に応じ、それぞれ同表の下欄に掲げる割合を乗じて得た金額とする。
| 百九十五万円以下の金額 | 八十五分の五 |
| 百九十五万円を超え三百三十万円以下の金額 | 八十分の十 |
| 三百三十万円を超え六百九十五万円以下の金額 | 七十分の二十 |
| 六百九十五万円を超え九百万円以下の金額 | 六十七分の二十三 |
| 九百万円を超える金額 | 五十七分の三十三 |
In the case where paragraph (1) applies, with respect to the application of Article 17-5, paragraph (3), "three years" in that paragraph is deemed to be replaced with "five years".
A municipality is, for the time being, if a person liable for the income levy has made a donation eligible for the special deduction prescribed in Article 314-7, paragraph (2) during the previous year and a special filing notice has been sent for that person pursuant to paragraph (12) of the preceding Article, to deduct the amount of special filing deduction from the amount of the income levy of that person calculated by applying Article 314-7, paragraphs (1) and (11).
市町村は、当分の間、所得割の納税義務者が前年中に第三百十四条の七第二項に規定する特例控除対象寄附金を支出し、かつ、当該納税義務者について前条第十二項の規定による申告特例通知書の送付があつた場合には、申告特例控除額を当該納税義務者の第三百十四条の七第一項及び第十一項の規定を適用した場合の所得割の額から控除するものとする。
The amount of special filing deduction under the preceding paragraph is the amount obtained by multiplying the amount of special deduction prescribed in Article 314-7, paragraph (11) by the proportion set forth in the right-hand column of the following table that corresponds to the category of the amount set forth in the left-hand column of that table, being the amount obtained by deducting from the taxable gross income prescribed in Article 314-3, paragraph (2) the sum of the amount set forth in Article 314-6, item (i), (a) and the amount obtained by deducting 480,000 yen from the amount of the basic personal exemption prescribed in Article 86, paragraph (2) of the Income Tax Act relating to income tax for the previous year (where Article 41-16-2, paragraph (1) of the Act on Special Measures Concerning Taxation applies, the amount after that application) (where the amount so deducted is less than zero, zero).
| Amount not exceeding 1,950,000 yen | 5/85 |
| Amount exceeding 1,950,000 yen but not exceeding 3,300,000 yen | 10/80 |
| Amount exceeding 3,300,000 yen but not exceeding 6,950,000 yen | 20/70 |
| Amount exceeding 6,950,000 yen but not exceeding 9,000,000 yen | 23/67 |
| Amount exceeding 9,000,000 yen | 33/57 |
前項の申告特例控除額は、第三百十四条の七第十一項に規定する特例控除額に、次の表の上欄に掲げる第三百十四条の三第二項に規定する課税総所得金額から第三百十四条の六第一号イに掲げる金額と前年分の所得税に係る所得税法第八十六条第二項に規定する基礎控除の額（租税特別措置法第四十一条の十六の二第一項の規定の適用がある場合には、その適用後の額）から四十八万円を控除して得た額（当該控除して得た額が零を下回る場合には、零とする。）との合計額を控除した金額の区分に応じ、それぞれ同表の下欄に掲げる割合を乗じて得た金額とする。
| 百九十五万円以下の金額 | 八十五分の五 |
| 百九十五万円を超え三百三十万円以下の金額 | 八十分の十 |
| 三百三十万円を超え六百九十五万円以下の金額 | 七十分の二十 |
| 六百九十五万円を超え九百万円以下の金額 | 六十七分の二十三 |
| 九百万円を超える金額 | 五十七分の三十三 |
In the case where paragraph (4) applies, with respect to the application of Article 17-5, paragraph (3), "three years" in that paragraph is deemed to be replaced with "five years".