Supplementary Provisions, Article 5-5Special Provisions on the Amount of Special Deduction in the Donation Tax Credit

①Where a person liable for the income levy of prefectural inhabitant tax who receives the application of Article 37-2 falls under the cases listed in Article 37-2, paragraph (11), item (ii) or (iii), or does not have the taxable gross income, taxable retirement income and taxable timber income prescribed in Article 35, paragraph (2), and receives the application of Article 33-2, paragraph (1) of the Supplementary Provisions, Article 33-3, paragraph (1) of the Supplementary Provisions, Article 34, paragraph (1) of the Supplementary Provisions, Article 35, paragraph (1) of the Supplementary Provisions, Article 35-2, paragraph (1) of the Supplementary Provisions, Article 35-2-2, paragraph (1) of the Supplementary Provisions or Article 35-4, paragraph (1) of the Supplementary Provisions with respect to the income of that person liable for tax for the previous year, the amount of special deduction prescribed in Article 37-2, paragraph (11) is, notwithstanding items (ii) and (iii) of that paragraph, the amount equivalent to two-fifths (one-fifth where that person liable for tax has an address within the area of a designated city) of the amount obtained by multiplying the portion exceeding 2,000 yen of the total amount of donations eligible for the special deduction prescribed in paragraph (2) of that Article that were paid by that person liable for tax in the previous year by the ratio provided in each of the following items according to the classification of cases listed in those items (the lowest of the ratios provided in those items, where two or more of the cases listed in those items apply) (where that amount exceeds the amount equivalent to 20 percent of the amount of the income levy of that person liable for tax when Article 35 and Article 37 are applied, the amount equivalent to that 20 percent).

②Where a person liable for the income levy of municipal inhabitant tax who receives the application of Article 314-7 falls under the cases listed in Article 314-7, paragraph (11), item (ii) or (iii), or does not have the taxable gross income, taxable retirement income and taxable timber income prescribed in Article 314-3, paragraph (2), and receives the application of Article 33-2, paragraph (5) of the Supplementary Provisions, Article 33-3, paragraph (5) of the Supplementary Provisions, Article 34, paragraph (4) of the Supplementary Provisions, Article 35, paragraph (5) of the Supplementary Provisions, Article 35-2, paragraph (5) of the Supplementary Provisions, Article 35-2-2, paragraph (5) of the Supplementary Provisions or Article 35-4, paragraph (4) of the Supplementary Provisions with respect to the income of that person liable for tax for the previous year, the amount of special deduction prescribed in Article 314-7, paragraph (11) is, notwithstanding items (ii) and (iii) of that paragraph, the amount equivalent to three-fifths (four-fifths where that person liable for tax has an address within the area of a designated city) of the amount obtained by multiplying the portion exceeding 2,000 yen of the total amount of donations eligible for the special deduction prescribed in paragraph (2) of that Article that were paid by that person liable for tax in the previous year by the ratio provided in each of the following items according to the classification of cases listed in those items (the lowest of the ratios provided in those items, where two or more of the cases listed in those items apply) (where that amount exceeds the amount equivalent to 20 percent of the amount of the income levy of that person liable for tax when Article 314-3 and Article 314-6 are applied, the amount equivalent to that 20 percent).