A person listed in Article 24, paragraph (1), item (i) must, by March 15, as provided by Order of the Ministry of Internal Affairs and Communications, submit a return stating the following matters, together with the return concerning municipal inhabitant tax under Article 317-2, paragraph (1), to the mayor of the municipality of the place of domicile as of the assessment date; provided, however, that this does not apply to a person who, as of January 1, is paid salary (meaning salaries, wages, allowances, remuneration to members of the Diet, bonuses and salaries of a similar nature; referred to collectively as "salary" in this Section) or public pension, etc. prescribed in Article 35, paragraph (3) of the Income Tax Act (referred to as "public pension, etc." in this Article) by a person who has the obligation to submit a salary payment report or public pension payment report under Article 317-6, paragraph (1) or (4) and who had no income other than salary income or income other than income relating to public pension, etc. during the previous year (excluding a person who had no income other than income relating to public pension, etc. and who wishes to receive the deduction of the amount of social insurance premium deduction (excluding those specified by Cabinet Order), the amount of deduction for small enterprise-based mutual aid premiums and similar payments, the amount of life insurance premium deduction, the amount of earthquake insurance premium deduction, the amount of working student deduction, the amount of special spousal deduction (excluding that relating to a spouse (limited to one whose total income for the previous year is 950,000 yen or less) who shares the same livelihood with a person liable for the income levy (limited to one whose total income for the previous year is 9,000,000 yen or less), as prescribed in Article 34, paragraph (1), item (x)-2, and who does not fall under a claimable spouse), or the amount of deduction for dependents or the amount of special deduction for specified relatives prescribed in Article 34, paragraph (4) (excluding that relating to a specified relative (limited to one whose total income for the previous year is 850,000 yen or less)), or the deduction of those together with the amount of casualty loss deduction or the amount of medical expense deduction, the deduction of the amount of net loss prescribed in Article 32, paragraph (8), the deduction of the amount of net loss or casualty loss prescribed in paragraph (9) of that Article, or the deduction of the amount to be deducted under Article 37-2, paragraph (1) (excluding the part relating to the donations listed in item (iv) of that paragraph (excluding those made to a certified specified non-profit corporation prescribed in Article 2, paragraph (3) of the Act on Promotion of Specified Non-profit Activities and a special certified specified non-profit corporation prescribed in paragraph (4) of that Article; the same applies in paragraph (5))) and paragraph (11) of Article 37-2 (referred to as the "donation tax credit amount" in this Article)), and to a person specified by a Municipal Ordinance prescribed in the proviso to Article 317-2, paragraph (1).
第二十四条第一項第一号に掲げる者は、三月十五日までに、総務省令で定めるところにより、次に掲げる事項を記載した申告書を、第三百十七条の二第一項の市町村民税に関する申告書と併せて、賦課期日現在における住所所在地の市町村長に提出しなければならない。ただし、第三百十七条の六第一項又は第四項の規定により給与支払報告書又は公的年金等支払報告書を提出する義務がある者から一月一日現在において俸給、給料、賃金、歳費及び賞与並びにこれらの性質を有する給与（以下この節において「給与」と総称する。）又は所得税法第三十五条第三項に規定する公的年金等（以下この条において「公的年金等」という。）の支払を受けている者で前年中において給与所得以外の所得又は公的年金等に係る所得以外の所得を有しなかつたもの（公的年金等に係る所得以外の所得を有しなかつた者で社会保険料控除額（政令で定めるものを除く。）、小規模企業共済等掛金控除額、生命保険料控除額、地震保険料控除額、勤労学生控除額、配偶者特別控除額（所得割の納税義務者（前年の合計所得金額が九百万円以下であるものに限る。）の第三十四条第一項第十号の二に規定する自己と生計を一にする配偶者（前年の合計所得金額が九十五万円以下であるものに限る。）で控除対象配偶者に該当しないものに係るものを除く。）、第三十四条第四項に規定する扶養控除額若しくは特定親族特別控除額（特定親族（前年の合計所得金額が八十五万円以下であるものに限る。）に係るものを除く。）の控除又はこれらと併せて雑損控除額若しくは医療費控除額の控除、第三十二条第八項に規定する純損失の金額の控除、同条第九項に規定する純損失若しくは雑損失の金額の控除若しくは第三十七条の二第一項（同項第四号に掲げる寄附金（特定非営利活動促進法第二条第三項に規定する認定特定非営利活動法人及び同条第四項に規定する特例認定特定非営利活動法人に対するものを除く。第五項において同じ。）に係る部分を除く。）及び第十一項の規定により控除すべき金額（以下この条において「寄附金税額控除額」という。）の控除を受けようとするものを除く。）並びに第三百十七条の二第一項ただし書に規定する市町村の条例で定める者については、この限りでない。
Gross income, amount of retirement income or amount of timber income for the previous year;
前年の総所得金額、退職所得金額又は山林所得金額
Matters concerning the blue return dedicated employee salary amount (meaning the amount included in necessary expenses under Article 57, paragraph (1) of the Income Tax Act, calculated in accordance with the rules for calculation under that paragraph) or the deduction for a relative employed only in the business;
青色専従者給与額（所得税法第五十七条第一項の規定による計算の例により算定した同項の必要経費に算入される金額をいう。）又は事業専従者控除額に関する事項
Matters concerning the deduction of the amount of net loss prescribed in Article 32, paragraph (8);
第三十二条第八項に規定する純損失の金額の控除に関する事項
Matters concerning the deduction of the amount of net loss or casualty loss prescribed in Article 32, paragraph (9);
第三十二条第九項に規定する純損失又は雑損失の金額の控除に関する事項
Matters concerning the deduction of the amount of casualty loss deduction, the amount of medical expense deduction, the amount of social insurance premium deduction, the amount of deduction for small enterprise-based mutual aid premiums and similar payments, the amount of life insurance premium deduction, the amount of earthquake insurance premium deduction, the amount of disability deduction, the amount of deduction for widows, the amount of single parent deduction, the amount of working student deduction, the amount of spousal deduction, the amount of special spousal deduction, the amount of deduction for dependents or the amount of special deduction for specified relatives;
雑損控除額、医療費控除額、社会保険料控除額、小規模企業共済等掛金控除額、生命保険料控除額、地震保険料控除額、障害者控除額、寡婦控除額、ひとり親控除額、勤労学生控除額、配偶者控除額、配偶者特別控除額、扶養控除額又は特定親族特別控除額の控除に関する事項
Matters concerning the deduction of the donation tax credit amount;
寄附金税額控除額の控除に関する事項
Matters concerning dependents;
扶養親族に関する事項
Matters other than those listed in the preceding items that are necessary for the assessment and collection of prefectural inhabitant tax.
前各号に掲げるもののほか、道府県民税の賦課徴収について必要な事項
Where a salary payment report under Article 317-6, paragraph (1) or a public pension payment report under paragraph (4) of that Article has not been submitted by January 31, and the mayor of the municipality finds it necessary for the assessment and collection of prefectural inhabitant tax, the mayor may designate, from among persons who, as of January 1, are paid salary or public pension, etc. by a person who has the obligation to submit a salary payment report or public pension payment report under those provisions, those who had no income other than salary income or income other than income relating to public pension, etc. during the previous year, and have them submit the return concerning prefectural inhabitant tax in the preceding paragraph, together with the return concerning municipal inhabitant tax under Article 317-2, paragraph (2), by the deadline under that paragraph.
市町村長は、第三百十七条の六第一項の給与支払報告書又は同条第四項の公的年金等支払報告書が一月三十一日までに提出されなかつた場合において、道府県民税の賦課徴収について必要があると認めるときは、これらの規定により給与支払報告書又は公的年金等支払報告書を提出する義務がある者から一月一日現在において給与又は公的年金等の支払を受けている者で前年中において給与所得以外の所得又は公的年金等に係る所得以外の所得を有しなかつたものを指定し、その者に、前項の道府県民税に関する申告書を、第三百十七条の二第二項の市町村民税に関する申告書と併せて同項の期限までに提出させることができる。
A person who, as of January 1, is paid salary or public pension, etc. by a person who has the obligation to submit a salary payment report or public pension payment report under Article 317-6, paragraph (1) or (4) and who had no income other than salary income or income other than income relating to public pension, etc. during the previous year (excluding a person who is obliged to submit the return concerning prefectural inhabitant tax in paragraph (1) under the preceding two paragraphs) must, where the person wishes to receive the deduction of the amount of casualty loss deduction or the amount of medical expense deduction, the deduction of the amount of net loss prescribed in Article 32, paragraph (8), the deduction of the amount of net loss or casualty loss prescribed in paragraph (9) of that Article, or the deduction of the donation tax credit amount, submit, by March 15, as provided by Order of the Ministry of Internal Affairs and Communications, a return stating the matters concerning those deductions, together with the return concerning municipal inhabitant tax under Article 317-2, paragraph (3), to the mayor of the municipality of the place of domicile as of the assessment date.
第三百十七条の六第一項又は第四項の規定により給与支払報告書又は公的年金等支払報告書を提出する義務がある者から一月一日現在において給与又は公的年金等の支払を受けている者で前年中において給与所得以外の所得又は公的年金等に係る所得以外の所得を有しなかつたもの（前二項の規定により第一項の道府県民税に関する申告書を提出する義務を有する者を除く。）は、雑損控除額若しくは医療費控除額の控除、第三十二条第八項に規定する純損失の金額の控除、同条第九項に規定する純損失若しくは雑損失の金額の控除又は寄附金税額控除額の控除を受けようとする場合には、三月十五日までに、総務省令で定めるところにより、これらの控除に関する事項を記載した申告書を、第三百十七条の二第三項の市町村民税に関する申告書と併せて賦課期日現在における住所所在地の市町村長に提出しなければならない。
A person prescribed in the proviso to paragraph (1) (excluding a person who has the obligation under paragraph (2) to submit the return concerning prefectural inhabitant tax referred to in paragraph (1)) may, if there is an amount of net loss or casualty loss in the previous year, submit, by March 15, the return concerning prefectural inhabitant tax referred to in that paragraph together with the return concerning municipal inhabitant tax referred to in Article 317-2, paragraph (4).
A person listed in Article 24, paragraph (1), item (i) who seeks to receive the deduction of the amount to be deducted under Article 37-2, paragraph (1) (limited to the part pertaining to the donations listed in item (iv) of that paragraph) must, by March 15, as provided by Order of the Ministry of Internal Affairs and Communications, submit a return stating the amount of the donation and other necessary matters, together with the return prescribed in Article 317-2, paragraph (5), to the mayor of the municipality of the place of domicile as of the assessment date.
第二十四条第一項第一号に掲げる者は、第三十七条の二第一項（同項第四号に掲げる寄附金に係る部分に限る。）の規定により控除すべき金額の控除を受けようとする場合には、三月十五日までに、総務省令で定めるところにより、当該寄附金の額その他必要な事項を記載した申告書を、第三百十七条の二第五項に規定する申告書と併せて賦課期日現在における住所所在地の市町村長に提出しなければならない。
In the case referred to in paragraph (1) or (4), when a person listed in Article 24, paragraph (1), item (i) who has salary received in the previous year to which the provisions of Article 190 of the Income Tax Act applied submits the return concerning prefectural inhabitant tax referred to in paragraph (1), the matters specified by Order of the Ministry of Internal Affairs and Communications among those listed in the items of that paragraph may be stated as specified by Order of the Ministry of Internal Affairs and Communications.
Read this with the articles around it
previous yearmachine translation
「前年」
The calendar year before the year in which the first day of the fiscal year concerned falls.
Short name set inArticle 23, paragraph (1), item (vii)· applies only in this article and in Articles 24 to 45-3
deduction for a relative employed only in the businessmachine translation
「事業専従者控除額」
The amount treated as a necessary expense for each relative employed only in the business (事業専従者) under the preceding paragraph — the lower of 860,000 yen for a spouse or 500,000 yen for anyone else, and the business income divided by the number of such relatives plus one — which is then counted as that relative's salary income.
Short name set inArticle 32, paragraph (5)· applies only in this section
specified relativemachine translation
「特定親族」
A relative (other than a spouse) or foster child aged 19 to 22 who shares a resident's household budget and has total income of 1.23 million yen or less but is not a claimable dependent, for whom the special deduction for specified relatives is given.
Short name set inArticle 34, paragraph (1), item (xii)· applies only in this subsection
public pension, etc.machine translation
「公的年金等」
Public pensions, etc. (公的年金等) as defined in Article 35, paragraph 3 of the Income Tax Act: pensions of a kind a Cabinet Order (政令) sets under the Acts and schemes of its Article 31, items 1 and 2, pensions (恩給) other than lump sums and pensions a former employer pays for past service, and defined-benefit corporate pensions (確定給付企業年金) and similar ones a Cabinet Order sets.
Short name set inArticle 45-2, paragraph (1)· applies only in this article
donation tax credit amountmachine translation
「寄附金税額控除額」
The amount to be deducted from the prefectural inhabitant tax (道府県民税) for donations under Article 37-2, paragraphs 1 and 11, other than for the donations of paragraph 1, item 4 of that Article that are not made to certified or provisionally certified specified non-profit corporations (認定特定非営利活動法人, 特例認定特定非営利活動法人).
Short name set inArticle 45-2, paragraph (1)· applies only in this article
salarymachine translation
「給与」
Remuneration, salaries, wages, annual allowances (歳費) and bonuses, and pay of a similar nature, as Article 45-2, paragraph 1 and Article 317-2, paragraph 1 describe them.
Short name set inArticle 45-2, paragraph (1)· applies only in this section
Prefectural or Municipal Ordinance
条例
A rule a local government makes for itself: a prefecture (都道府県), a city, town or village (市町村), or one of Tokyo's special wards (特別区) (Local Autonomy Act, Articles 1-3, 281 and 283). Its assembly (議会), whose members the residents elect, passes it (Articles 89 and 96, paragraph (1), item (i)), and its head — the governor or the mayor (Article 139) — promulgates it, that is, makes it public so that it can take effect (Article 16). The Constitution lets local governments make them within the limits of Acts (Constitution, Article 94), and one may not go against the national laws and regulations (法令), such as Acts, Cabinet Orders (政令) and Ministerial Orders (省令) (Local Autonomy Act, Article 14, paragraph (1)). Unless national laws and regulations provide otherwise, a local government can impose a duty or restrict a right only by one of these (Article 14, paragraph (2)), and it may write into one penalties for breaking it, within limits the Local Autonomy Act sets (Article 14, paragraph (3)). It is made for that local government's own affairs (Article 2, paragraph (2) and Article 14, paragraph (1)), so the same matter can be handled differently from one place to the next. It is a local rule, not a national one: an "ordinance" in the name of a national rule, such as an Ordinance for Enforcement of an Act, is usually a Ministerial Order (省令) or another national instrument.
Written by AI using Constitution, Art. 94 and Local Autonomy Act, Arts. 1-3, 2, 14, 16, 89, 96, 139, 281, 283 as a reference.