Where a person referred to in Article 294, paragraph (1), item (i) has submitted a final return referred to in Article 2, paragraph (1), item (xxxvii) of the Income Tax Act (referred to as the "final return" in this Article) for income tax for the previous year (excluding cases specified by Cabinet Order), for the purposes of applying the provisions of this Section, the return under paragraphs (1) through (4) of the preceding Article is deemed to have been submitted on the date on which that final return was submitted. However, this does not apply where that return was submitted before that date.
第二百九十四条第一項第一号の者が前年分の所得税につき所得税法第二条第一項第三十七号の確定申告書（以下本条において「確定申告書」という。）を提出した場合（政令で定める場合を除く。）には、本節の規定の適用については、当該確定申告書が提出された日に前条第一項から第四項までの規定による申告書が提出されたものとみなす。ただし、同日前に当該申告書が提出された場合は、この限りでない。
In the case referred to in the main clause of the preceding paragraph, among the matters stated in that final return (excluding matters specified by Order of the Ministry of Internal Affairs and Communications), those corresponding to the matters prescribed in the items of paragraph (1) or in paragraph (3) of the preceding Article, and the matters appended pursuant to the following paragraph (excluding matters specified by Order of the Ministry of Internal Affairs and Communications), are deemed to have been stated in the return under paragraphs (1) through (4) of that Article.
前項本文の場合には、当該確定申告書に記載された事項（総務省令で定める事項を除く。）のうち前条第一項各号又は第三項に規定する事項に相当するもの及び次項の規定により付記された事項（総務省令で定める事項を除く。）は、同条第一項から第四項までの規定による申告書に記載されたものとみなす。
In the case of the main clause of paragraph (1), a person who submits a final return must add to that final return, as provided by Order of the Ministry of Internal Affairs and Communications, the matters necessary for the assessment and collection of municipal inhabitant tax.
第一項本文の場合には、確定申告書を提出する者は、当該確定申告書に、総務省令で定めるところにより、市町村民税の賦課徴収につき必要な事項を付記しなければならない。
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