Supplementary Provisions, Article 8Special Provisions on the Tax Base, etc. of Corporate Prefectural Inhabitant Tax and Municipal Inhabitant Tax

①For the time being, with respect to corporate prefectural inhabitant tax and municipal inhabitant tax for each business year of a small and medium sized enterprise, etc. prescribed in Article 42-4, paragraph (4) of the Act on Special Measures Concerning Taxation (referred to as "small and medium-sized enterprises, etc." in paragraph (3)), in the application of Article 23, paragraph (1), item (iv) and Article 292, paragraph (1), item (iv) in the case where there is an amount deducted pursuant to Article 42-4, paragraph (4) of the Act on Special Measures Concerning Taxation from the corporation tax amount for that business year, the phrase "Article 42-4," in Article 23, paragraph (1), item (iv), (a) and Article 292, paragraph (1), item (iv), (a) is deemed to be replaced with "Article 42-4, paragraphs (1) and (7), paragraph (8), item (vi), (b) and item (vii), and paragraph (14),", and "及び" (and) following "excluding" in those provisions with "並びに" (and, connecting a larger group); and the phrase "Article 42-4," in Article 23, paragraph (1), item (iv), (b) and Article 292, paragraph (1), item (iv), (b) is deemed to be replaced with "Article 42-4, paragraphs (1) and (7),", and "及び" (and) following "excluding" in those provisions with "並びに" (and, connecting a larger group).

②For the time being, in the application of Article 23, paragraph (1), item (iv) and Article 292, paragraph (1), item (iv) in the case where there is an amount deducted pursuant to Article 42-4, paragraph (7) of the Act on Special Measures Concerning Taxation from the corporation tax amount for each business year, the phrase "Article 42-4," in Article 23, paragraph (1), item (iv), (a) and Article 292, paragraph (1), item (iv), (a) is deemed to be replaced with "Article 42-4, paragraphs (1) and (4), paragraph (8), item (vi), (b) and item (vii), and paragraph (14),", and "及び" (and) following "excluding" in those provisions with "並びに" (and, connecting a larger group); and the phrase "Article 42-4," in Article 23, paragraph (1), item (iv), (b) and Article 292, paragraph (1), item (iv), (b) is deemed to be replaced with "Article 42-4, paragraphs (1) and (4),", and "及び" (and) following "excluding" in those provisions with "並びに" (and, connecting a larger group).

③For the time being, with respect to corporate prefectural inhabitant tax and municipal inhabitant tax for each business year of a small and medium sized enterprise, etc. (limited to each such business year in the case where there is an initially reported distributable tax credit amount prescribed in item (v) of that paragraph (limited to one relating to the small and medium sized enterprise, etc. tax credit limit under item (iii) of that paragraph) in that business year, or in the other business year prescribed in item (ii) of that paragraph of the other group tax sharing corporation under Article 42-4, paragraph (8), item (iii), (a) of the Act on Special Measures Concerning Taxation that relates to that small and medium sized enterprise, etc.), in the application of Article 23, paragraph (1), item (iv), (a), Article 53, paragraphs (3), (8), (13) and (19), paragraph (23), item (i) and paragraph (26), Article 292, paragraph (1), item (iv), (a), and Article 321-8, paragraphs (3), (8), (13) and (19), paragraph (23), item (i) and paragraph (26) in the case where there is an amount added pursuant to Article 42-4, paragraph (8), item (vi), (b) or item (vii) of the Act on Special Measures Concerning Taxation to the corporation tax amount for that business year, the phrase "Article 42-4," in Article 23, paragraph (1), item (iv), (a) and Article 292, paragraph (1), item (iv), (a) is deemed to be replaced with "Article 42-4, paragraphs (1), (4), (7) and (14),", and "及び" (and) following "excluding" in those provisions with "並びに" (and, connecting a larger group); and the phrase "Article 42-14, paragraph (1)" in Article 53, paragraphs (3), (8), (13) and (19), paragraph (23), item (i) and paragraph (26) and Article 321-8, paragraphs (3), (8), (13) and (19), paragraph (23), item (i) and paragraph (26) is deemed to be replaced with "Article 42-4, paragraph (8), item (vi), (b) or item (vii), Article 42-14, paragraph (1)".

⑤For the time being, with respect to corporate prefectural inhabitant tax and municipal inhabitant tax for each business year of a small and medium sized enterprise, etc., in the application of Article 23, paragraph (1), item (iv) and Article 292, paragraph (1), item (iv) in the case where there is an amount deducted pursuant to Article 42-4-2, paragraph (1) of the Act on Special Measures Concerning Taxation from the corporation tax amount for that business year, the phrase "Article 42-4-2" in Article 23, paragraph (1), item (iv), (a) and Article 292, paragraph (1), item (iv), (a) is deemed to be replaced with "Article 42-4-2, paragraph (2)", and the phrase "Article 42-4-2, Article 42-10" in Article 23, paragraph (1), item (iv), (b) and Article 292, paragraph (1), item (iv), (b) with "Article 42-10".

⑥For the time being, with respect to corporate prefectural inhabitant tax and municipal inhabitant tax for each business year of a small and medium sized enterprise, etc., in the application of Article 23, paragraph (1), item (iv), (a), Article 53, paragraphs (3), (8), (13) and (19), paragraph (23), item (i) and paragraph (26), Article 292, paragraph (1), item (iv), (a), and Article 321-8, paragraphs (3), (8), (13) and (19), paragraph (23), item (i) and paragraph (26) in the case where there is an amount added pursuant to Article 42-4, paragraph (8), item (vi), (b) or item (vii) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 42-4-2, paragraph (2) of that Act to the corporation tax amount for that business year, the phrase "Article 42-4-2," in Article 23, paragraph (1), item (iv), (a) and Article 292, paragraph (1), item (iv), (a) is deemed to be replaced with "Article 42-4-2, paragraph (1) and Article 42-4, paragraph (14) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to paragraph (2) of Article 42-4-2 of that Act, and that Act,", and "及び" (and) following "excluding" in those provisions with "並びに" (and, connecting a larger group); and the phrase "Article 42-14, paragraph (1)" in Article 53, paragraphs (3), (8), (13) and (19), paragraph (23), item (i) and paragraph (26) and Article 321-8, paragraphs (3), (8), (13) and (19), paragraph (23), item (i) and paragraph (26) is deemed to be replaced with "Article 42-4, paragraph (8), item (vi), (b) or item (vii) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 42-4-2, paragraph (2) of that Act, and Article 42-14, paragraph (1) of the Act on Special Measures Concerning Taxation".

⑦For the time being, with respect to corporate prefectural inhabitant tax and municipal inhabitant tax for each business year of a small and medium sized enterprise, etc., in the application of Article 23, paragraph (1), item (iv), (a) and Article 292, paragraph (1), item (iv), (a) in the case where there is an amount deducted pursuant to Article 42-4, paragraph (14) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 42-4-2, paragraph (2) of that Act from the corporation tax amount for that business year, the phrase "Article 42-4-2," in those provisions is deemed to be replaced with "Article 42-4-2, paragraph (1) and Article 42-4, paragraph (8), item (vi), (b) and item (vii) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to paragraph (2) of Article 42-4-2 of that Act, and that Act,", and "及び" (and) following "excluding" in those provisions with "並びに" (and, connecting a larger group).

⑧In the application of Article 23, paragraph (1), item (iv) and Article 292, paragraph (1), item (iv) in the case where there is an amount deducted pursuant to Article 42-11-2, paragraph (2) of the Act on Special Measures Concerning Taxation from the corporation tax amount for each business year of a small and medium sized enterprise, etc., the phrase "Article 42-11-2 (excluding paragraphs (1), (3), (4) and (7)), Article 42-12" in those provisions is deemed to be replaced with "Article 42-12".

⑨In the application of Article 23, paragraph (1), item (iv) and Article 292, paragraph (1), item (iv) in the case where there is an amount deducted pursuant to Article 42-12, paragraph (2) of the Act on Special Measures Concerning Taxation from the corporation tax amount for each business year of a small and medium sized enterprise, etc., the phrase "Article 42-12 (excluding paragraphs (1), (3) through (5) and (8)), Article 42-12-2" in those provisions is deemed to be replaced with "Article 42-12-2".

⑩Limited to corporate prefectural inhabitant tax and municipal inhabitant tax for each business year of a small and medium sized enterprise, etc. that begins during the period from April 1, 2024 through March 31, 2027, in the application of Article 23, paragraph (1), item (iv) and Article 292, paragraph (1), item (iv) in the case where there is an amount deducted pursuant to Article 42-12-5, paragraph (1) of the Act on Special Measures Concerning Taxation from the corporation tax amount for that business year, the phrase "Article 42-12-5" in those provisions is deemed to be replaced with "Article 42-12-5, paragraphs (2) and (3)", and "及び" (and) following "excluding" in those provisions with "並びに" (and, connecting a larger group).

⑪Limited to corporate prefectural inhabitant tax and municipal inhabitant tax for each business year of a small and medium sized enterprise, etc. that begins during the period from April 1, 2018 through March 31, 2027, in the application of Article 23, paragraph (1), item (iv) and Article 292, paragraph (1), item (iv) in the case where there is an amount deducted pursuant to Article 42-12-5, paragraph (2) of the Act on Special Measures Concerning Taxation from the corporation tax amount for that business year, the phrase "Article 42-12-5" in those provisions is deemed to be replaced with "Article 42-12-5, paragraphs (1) and (3)", and "及び" (and) following "excluding" in those provisions with "並びに" (and, connecting a larger group).

⑫In the application of Article 23, paragraph (1), item (iv) and Article 292, paragraph (1), item (iv) in the case where there is an amount deducted pursuant to Article 42-12-5, paragraph (3) of the Act on Special Measures Concerning Taxation from the corporation tax amount for each business year, the phrase "Article 42-12-5" in those provisions is deemed to be replaced with "Article 42-12-5, paragraphs (1) and (2)", and "及び" (and) following "excluding" in those provisions with "並びに" (and, connecting a larger group).

⑬In the application of Article 23, paragraph (1), item (iv) and Article 292, paragraph (1), item (iv) in the case where there is an amount deducted pursuant to Article 42-12-6, paragraph (2) of the Act on Special Measures Concerning Taxation from the corporation tax amount for each business year of a small and medium sized enterprise, etc., the phrase "Article 42-12-6 (excluding paragraphs (1), (9) through (11) and (19))" in Article 23, paragraph (1), item (iv), (a) and Article 292, paragraph (1), item (iv), (a) is deemed to be replaced with "Article 42-12-6, paragraphs (3) through (8), paragraphs (13) through (16) and paragraph (18)", and "及び" (and) following "excluding" in those provisions with "並びに" (and, connecting a larger group); and the phrase "Article 42-12-6 (excluding paragraphs (1), (9) through (11) and (19)) and" in Article 23, paragraph (1), item (iv), (b) and Article 292, paragraph (1), item (iv), (b) with "Article 42-12-6, paragraphs (3) through (8), paragraphs (13) through (16) and paragraph (18), and".

⑭In the application of Article 23, paragraph (1), item (iv) and Article 292, paragraph (1), item (iv) in the case where there is an amount deducted pursuant to Article 42-12-7, paragraph (2) of the Act on Special Measures Concerning Taxation from the corporation tax amount for each business year of a small and medium sized enterprise, etc., the phrase "Article 42-12-7 (excluding paragraphs (1), (5), (6), (8), (9) and (12))" in those provisions is deemed to be replaced with "Article 42-12-7, paragraph (3)".

⑮In the application of Article 23, paragraph (1), item (iv) and Article 292, paragraph (1), item (iv) in the case where there is an amount deducted pursuant to Article 42-12-7, paragraph (3) of the Act on Special Measures Concerning Taxation from the corporation tax amount for each business year of a small and medium sized enterprise, etc., the phrase "Article 42-12-7 (excluding paragraphs (1), (5), (6), (8), (9) and (12))" in those provisions is deemed to be replaced with "Article 42-12-7, paragraph (2)".

⑯Where a corporation to which Article 53, paragraph (3) or Article 321-8, paragraph (3) applies is, as of the last day of its first group tax sharing business year prescribed in those provisions, a specified medical care corporation (meaning a medical care corporation prescribed in Article 67-2, paragraph (1) of the Act on Special Measures Concerning Taxation that has received the approval under that paragraph; the same applies hereinafter in this Article), with respect to the application of Article 53, paragraph (4), item (i) and Article 321-8, paragraph (4), item (i) to the prefectural inhabitant tax and municipal inhabitant tax of that corporation, "prescribed in Article 66, paragraph (1) of that Act" in those provisions is deemed to be replaced with "prescribed in Article 67-2, paragraph (1) of the Act on Special Measures Concerning Taxation".

⑰Where a corporation to which Article 53, paragraph (7) or Article 321-8, paragraph (7) applies is, as of the last day of its business year of the merger, etc. prescribed in those provisions, a specified medical care corporation, with respect to the application of Article 53, paragraph (9) and Article 321-8, paragraph (9) to the prefectural inhabitant tax and municipal inhabitant tax of that corporation, "each item of paragraph (4)" in those provisions is deemed to be replaced with "each item of paragraph (4) as the terms are replaced pursuant to Article 8, paragraph (16) of the Supplementary Provisions".

⑱Where a corporation to which Article 53, paragraph (11) or Article 321-8, paragraph (11) applies is, as of the last day of that business year of the corporation, a specified medical care corporation, with respect to the application of Article 53, paragraph (12) and Article 321-8, paragraph (12) to the prefectural inhabitant tax and municipal inhabitant tax of that corporation, "each item of paragraph (4)" in those provisions is deemed to be replaced with "each item of paragraph (4) as the terms are replaced pursuant to Article 8, paragraph (16) of the Supplementary Provisions".

⑲Where a corporation to which Article 53, paragraph (13) or Article 321-8, paragraph (13) applies is, as of the last day of the first business year after the business year in which the amount of income subject to group tax sharing prescribed in those provisions arose, a specified medical care corporation, with respect to the application of Article 53, paragraph (14), item (i) and Article 321-8, paragraph (14), item (i) to the prefectural inhabitant tax and municipal inhabitant tax of that corporation, "prescribed in that paragraph" in those provisions is deemed to be replaced with "prescribed in Article 67-2, paragraph (1) of the Act on Special Measures Concerning Taxation".

⑳Where a corporation to which Article 53, paragraph (17) or Article 321-8, paragraph (17) applies is, as of the last day of that business year of the corporation, a specified medical care corporation, with respect to the application of Article 53, paragraph (18) and Article 321-8, paragraph (18) to the prefectural inhabitant tax and municipal inhabitant tax of that corporation, "each item of paragraph (4)" in those provisions is deemed to be replaced with "each item of paragraph (4) as the terms are replaced pursuant to Article 8, paragraph (16) of the Supplementary Provisions".

（二十一）Where a corporation to which Article 53, paragraph (19) or Article 321-8, paragraph (19) applies is, as of the last day of the first business year after the business year in which the allocated deficit deduction amount prescribed in those provisions arose, a specified medical care corporation, with respect to the application of Article 53, paragraph (20) and Article 321-8, paragraph (20) to the prefectural inhabitant tax and municipal inhabitant tax of that corporation, "each item of paragraph (14)" in those provisions is deemed to be replaced with "each item of paragraph (14) as the terms are replaced pursuant to Article 8, paragraph (19) of the Supplementary Provisions".

（二十二）Where a corporation to which Article 53, paragraph (26) or Article 321-8, paragraph (26) applies is, as of the last day of the first business year after the business year or interim period (meaning the interim period prescribed in Article 80, paragraph (5) of the Corporation Tax Act) in which the deficit eligible for a refund prescribed in those provisions arose, a specified medical care corporation, with respect to the application of Article 53, paragraph (27) and Article 321-8, paragraph (27) to the prefectural inhabitant tax and municipal inhabitant tax of that corporation, "each item of paragraph (14)" in those provisions is deemed to be replaced with "each item of paragraph (14) as the terms are replaced pursuant to Article 8, paragraph (19) of the Supplementary Provisions".