①A prefecture may, at the election of a person liable for the income levy, apply Article 32, paragraph (9) and Article 34, paragraph (1) to the amount of loss suffered by reason of the Great Hanshin-Awaji Earthquake on assets prescribed in Article 34, paragraph (1), item (i) (including the amount of unavoidable expenditure specified by Cabinet Order in connection with the Great Hanshin-Awaji Earthquake, and excluding the portion covered by insurance benefits, compensation for damage or the like), as an amount of loss prescribed in that item that arose in 1994. In this case, the amount of loss suffered by reason of the Great Hanshin-Awaji Earthquake that relates to the amount deducted under those provisions is deemed not to have arisen in 1995 for the purposes of applying the provisions concerning individual prefectural inhabitant tax for the fiscal years on or after fiscal year 1996 of that person.

②The preceding paragraph applies only where the return under Article 45-2, paragraph (1) or (3) for fiscal year 1995 (including a return submitted by the time the tax notice for prefectural inhabitant tax is served after the deadline for filing, and the final return under Article 45-3, paragraph (1) submitted by that time) states that the person wishes to receive the application of the preceding paragraph (including where the mayor of the municipality finds that there is an unavoidable reason for the absence of that statement in those returns).

③In addition to what is provided for in the preceding two paragraphs, matters necessary for the application of the provisions concerning the income levy of prefectural inhabitant tax in the case where those provisions apply are specified by Cabinet Order.

④A municipality may, at the election of a person liable for the income levy, apply Article 313, paragraph (9) and Article 314-2, paragraph (1) to the amount of loss suffered by reason of the Great Hanshin-Awaji Earthquake on assets prescribed in Article 314-2, paragraph (1), item (i) (including the amount of unavoidable expenditure specified by Cabinet Order in connection with the Great Hanshin-Awaji Earthquake, and excluding the portion covered by insurance benefits, compensation for damage or the like), as an amount of loss prescribed in that item that arose in 1994. In this case, the amount of loss suffered by reason of the Great Hanshin-Awaji Earthquake that relates to the amount deducted under those provisions is deemed not to have arisen in 1995 for the purposes of applying the provisions concerning individual municipal inhabitant tax for the fiscal years on or after fiscal year 1996 of that person.

⑤The preceding paragraph applies only where the return under Article 317-2, paragraph (1) or (3) for fiscal year 1995 (including a return submitted by the time the tax notice for municipal inhabitant tax is served after the deadline for filing, and the final return under Article 317-3, paragraph (1) submitted by that time) states that the person wishes to receive the application of the preceding paragraph (including where the mayor of the municipality finds that there is an unavoidable reason for the absence of that statement in those returns).

⑥In addition to what is provided for in the preceding two paragraphs, matters necessary for the application of the provisions concerning the income levy of municipal inhabitant tax in the case where those provisions apply are specified by Cabinet Order.

①A prefecture may, at the election of a person liable for the income levy, in the case where there is an amount of loss suffered by reason of the 2024 Noto Peninsula Earthquake disaster (meaning the disaster caused by the 2024 Noto Peninsula Earthquake that occurred on January 1, 2024; the same applies hereinafter in this paragraph and paragraph (4)) on assets prescribed in Article 34, paragraph (1), item (i) (including the amount of unavoidable expenditure specified by Cabinet Order in connection with the 2024 Noto Peninsula Earthquake disaster (referred to as "disaster-related expenditure" in this paragraph), and excluding the portion covered by insurance benefits, compensation for damage or the like; referred to as the "special loss amount" in this paragraph), apply Article 32, paragraph (9) (including where applied with replaced terms pursuant to Article 33, paragraph (4)) and Article 34, paragraph (1) to the special loss amount (if there is disaster-related expenditure, limited to what was expended by the day before the day of submission of the return prescribed in the following paragraph; referred to as the "loss amount eligible for the special rule" in this paragraph), as an amount of loss prescribed in that item that arose in 2023. In this case, the loss amount eligible for the special rule relating to the amount deducted under those provisions is deemed not to have arisen in the year in which that loss amount arose, for the purposes of applying the provisions concerning individual prefectural inhabitant tax for the fiscal year following the fiscal year that includes the last day of the year in which that loss amount arose, among the fiscal years on or after fiscal year 2025 of that person.

②The preceding paragraph applies only where the return under Article 45-2, paragraph (1) or (3) for fiscal year 2024 (including a return submitted by the time the tax notice for prefectural inhabitant tax is served after the deadline for filing, and the final return under Article 45-3, paragraph (1) submitted by that time) states that the person wishes to receive the application of the preceding paragraph (including where the mayor of the municipality finds that there is an unavoidable reason for the absence of that statement in those returns).

③In addition to what is provided for in the preceding two paragraphs, matters necessary for the application of the provisions concerning the income levy of prefectural inhabitant tax in the case where those provisions apply are specified by Cabinet Order.

④A municipality may, at the election of a person liable for the income levy, in the case where there is an amount of loss suffered by reason of the 2024 Noto Peninsula Earthquake disaster on assets prescribed in Article 314-2, paragraph (1), item (i) (including the amount of unavoidable expenditure specified by Cabinet Order in connection with the 2024 Noto Peninsula Earthquake disaster (referred to as "disaster-related expenditure" in this paragraph), and excluding the portion covered by insurance benefits, compensation for damage or the like; referred to as the "special loss amount" in this paragraph), apply Article 313, paragraph (9) (including where applied with replaced terms pursuant to Article 314, paragraph (4)) and Article 314-2, paragraph (1) to the special loss amount (if there is disaster-related expenditure, limited to what was expended by the day before the day of submission of the return prescribed in the following paragraph; referred to as the "loss amount eligible for the special rule" in this paragraph), as an amount of loss prescribed in that item that arose in 2023. In this case, the loss amount eligible for the special rule relating to the amount deducted under those provisions is deemed not to have arisen in the year in which that loss amount arose, for the purposes of applying the provisions concerning individual municipal inhabitant tax for the fiscal year following the fiscal year that includes the last day of the year in which that loss amount arose, among the fiscal years on or after fiscal year 2025 of that person.

⑤The preceding paragraph applies only where the return under Article 317-2, paragraph (1) or (3) for fiscal year 2024 (including a return submitted by the time the tax notice for municipal inhabitant tax is served after the deadline for filing, and the final return under Article 317-3, paragraph (1) submitted by that time) states that the person wishes to receive the application of the preceding paragraph (including where the mayor of the municipality finds that there is an unavoidable reason for the absence of that statement in those returns).

⑥In addition to what is provided for in the preceding two paragraphs, matters necessary for the application of the provisions concerning the income levy of municipal inhabitant tax in the case where those provisions apply are specified by Cabinet Order.

①A prefecture, limited to individual prefectural inhabitant tax for each fiscal year from fiscal year 2018 to fiscal year 2027, from the viewpoint of promoting the use of over-the-counter drugs, etc. (meaning the pharmaceuticals requiring guidance prescribed in Article 4, paragraph (5), item (iii) of the Act on Securing Quality, Efficacy and Safety of Products Including Pharmaceuticals and Medical Devices (Act No. 145 of 1960) and the over-the-counter pharmaceuticals prescribed in item (iv) of that paragraph; the same applies hereinafter in this paragraph and paragraph (3)) that are particularly highly substitutable for drugs provided as benefits for medical treatment under the provisions of the medical insurance Acts, etc. (meaning the medical insurance Acts prescribed in Article 7, paragraph (1) of the Act on Assurance of Medical Care for Elderly People and that Act; the same applies hereinafter in this paragraph and paragraph (3)), and over-the-counter drugs, etc. that are recognized as having a markedly high effect, through their use, of optimizing the cost of medical care benefits under medical insurance (meaning the expenses required for benefits for medical treatment under the provisions of the medical insurance Acts, etc.; the same applies in that paragraph), may, in the case where a person liable for the income levy has paid, in the previous year, the cost of purchasing specified over-the-counter medicines, etc. (meaning the cost of purchasing specified over-the-counter medicines, etc. prescribed in Article 41-17, paragraph (1) of the Act on Special Measures Concerning Taxation; the same applies in paragraph (3)) for the person or for a spouse or other relative who shares the same livelihood with the person, and that person liable for the income levy has, in the previous year, undertaken initiatives specified by Cabinet Order as efforts to maintain and promote health and prevent disease, at the election of that person, with regard to the deduction under Article 34, paragraph (1) (limited to the part relating to item (ii)) for the previous year's gross income, amount of retirement income and amount of timber income, apply that paragraph (limited to the part relating to that item) by deeming "in the previous year" in that item to be replaced with "in the previous year (limited to each year from 2017 to 2026)", "the medical expenses (meaning the amount specified by Cabinet Order as recognized to be normally necessary, among the consideration for medical examination or treatment by a physician or dentist, the purchase of pharmaceuticals necessary for treatment or recuperation, and other medical care or provision of personal services related thereto" to be replaced with "the cost of purchasing specified over-the-counter medicines, etc. (meaning the cost of purchasing specified over-the-counter medicines, etc. prescribed in Article 41-17, paragraph (1) of the Act on Special Measures Concerning Taxation", "the medical expenses paid" to be replaced with "the cost of purchasing specified over-the-counter medicines, etc. paid", "the amount equivalent to five percent of the total of the gross income, the amount of retirement income and the amount of timber income for the previous year (or 100,000 yen, where that amount exceeds 100,000 yen)" to be replaced with "12,000 yen", and "2,000,000 yen" to be replaced with "88,000 yen". In this case, with regard to the application of Article 34, paragraph (6), "item (ii) of that paragraph" in that paragraph is deemed to be replaced with "item (ii) of that paragraph (including where applied with replaced terms pursuant to Article 4-5, paragraph (1) of the Supplementary Provisions)", and "item (iii) of that paragraph" is deemed to be replaced with "paragraph (1), item (iii)".

②The technical replacement of terms necessary where Article 34, paragraph (1) (limited to the part relating to item (ii)) is applied pursuant to the preceding paragraph, and other matters necessary for the application of the preceding paragraph, are specified by Cabinet Order.

③A municipality, limited to individual municipal inhabitant tax for each fiscal year from fiscal year 2018 to fiscal year 2027, from the viewpoint of promoting the use of over-the-counter drugs, etc. that are particularly highly substitutable for drugs provided as benefits for medical treatment under the provisions of the medical insurance Acts, etc., and over-the-counter drugs, etc. that are recognized as having a markedly high effect, through their use, of optimizing the cost of medical care benefits under medical insurance, may, in the case where a person liable for the income levy has paid, in the previous year, the cost of purchasing specified over-the-counter medicines, etc. for the person or for a spouse or other relative who shares the same livelihood with the person, and that person liable for the income levy has, in the previous year, undertaken initiatives specified by Cabinet Order as efforts to maintain and promote health and prevent disease, at the election of that person, with regard to the deduction under Article 314-2, paragraph (1) (limited to the part relating to item (ii)) for the previous year's gross income, amount of retirement income and amount of timber income, apply that paragraph (limited to the part relating to that item) by deeming "in the previous year" in that item to be replaced with "in the previous year (limited to each year from 2017 to 2026)", "the medical expenses (meaning the amount specified by Cabinet Order as recognized to be normally necessary, among the consideration for medical examination or treatment by a physician or dentist, the purchase of pharmaceuticals necessary for treatment or recuperation, and other medical care or provision of personal services related thereto" to be replaced with "the cost of purchasing specified over-the-counter medicines, etc. (meaning the cost of purchasing specified over-the-counter medicines, etc. prescribed in Article 41-17, paragraph (1) of the Act on Special Measures Concerning Taxation", "the medical expenses paid" to be replaced with "the cost of purchasing specified over-the-counter medicines, etc. paid", "the amount equivalent to five percent of the total of the gross income, the amount of retirement income and the amount of timber income for the previous year (or 100,000 yen, where that amount exceeds 100,000 yen)" to be replaced with "12,000 yen", and "2,000,000 yen" to be replaced with "88,000 yen". In this case, with regard to the application of Article 314-2, paragraph (6), "item (ii) of that paragraph" in that paragraph is deemed to be replaced with "item (ii) of that paragraph (including where applied with replaced terms pursuant to Article 4-5, paragraph (3) of the Supplementary Provisions)", and "item (iii) of that paragraph" is deemed to be replaced with "paragraph (1), item (iii)".

④The technical replacement of terms necessary where Article 314-2, paragraph (1) (limited to the part relating to item (ii)) is applied pursuant to the preceding paragraph, and other matters necessary for the application of the preceding paragraph, are specified by Cabinet Order.