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).

①With regard to the application of Article 37-2, paragraphs (1) and (11) and paragraph (1) of the preceding Article (including where those provisions are applied with replaced terms pursuant to paragraph (1) of the following Article) to individual prefectural inhabitant tax for each fiscal year from fiscal year 2014 to fiscal year 2038, in the table in Article 37-2, paragraph (11), item (i), in the row for an amount of 1,950,000 yen or less, "85 percent" is deemed to be replaced with "84.895 percent", in the row for an amount exceeding 1,950,000 yen and 3,300,000 yen or less in that table, "80 percent" with "79.79 percent", in the row for an amount exceeding 3,300,000 yen and 6,950,000 yen or less in that table, "70 percent" with "69.58 percent", in the row for an amount exceeding 6,950,000 yen and 9,000,000 yen or less in that table, "67 percent" with "66.517 percent", in the row for an amount exceeding 9,000,000 yen and 18,000,000 yen or less in that table, "57 percent" with "56.307 percent", in the row for an amount exceeding 18,000,000 yen and 40,000,000 yen or less in that table, "50 percent" with "49.16 percent", and in the row for an amount exceeding 40,000,000 yen in that table, "45 percent" with "44.055 percent"; in paragraph (1), item (iii) of the preceding Article, "50 percent" is deemed to be replaced with "49.16 percent", in item (iv) of that paragraph, "60 percent" with "59.37 percent", and in item (v) of that paragraph, "75 percent" with "74.685 percent".

②With regard to the application of Article 314-7, paragraphs (1) and (11) and paragraph (2) of the preceding Article (including where those provisions are applied with replaced terms pursuant to paragraph (2) of the following Article) to individual municipal inhabitant tax for each fiscal year from fiscal year 2014 to fiscal year 2038, in the table in Article 314-7, paragraph (11), item (i), in the row for an amount of 1,950,000 yen or less, "85 percent" is deemed to be replaced with "84.895 percent", in the row for an amount exceeding 1,950,000 yen and 3,300,000 yen or less in that table, "80 percent" with "79.79 percent", in the row for an amount exceeding 3,300,000 yen and 6,950,000 yen or less in that table, "70 percent" with "69.58 percent", in the row for an amount exceeding 6,950,000 yen and 9,000,000 yen or less in that table, "67 percent" with "66.517 percent", in the row for an amount exceeding 9,000,000 yen and 18,000,000 yen or less in that table, "57 percent" with "56.307 percent", in the row for an amount exceeding 18,000,000 yen and 40,000,000 yen or less in that table, "50 percent" with "49.16 percent", and in the row for an amount exceeding 40,000,000 yen in that table, "45 percent" with "44.055 percent"; in paragraph (2), item (iii) of the preceding Article, "50 percent" is deemed to be replaced with "49.16 percent", in item (iv) of that paragraph, "60 percent" with "59.37 percent", and in item (v) of that paragraph, "75 percent" with "74.685 percent".

①With regard to the application of Article 37-2, paragraphs (1) and (11) and Article 5-5, paragraph (1) of the Supplementary Provisions where Article 4-5, paragraph (1) of the Act on Special Measures Concerning Taxation applies, in Article 37-2, paragraph (1), "a donation listed below" is deemed to be replaced with "a donation listed below (excluding the portion equivalent to the amount, among the amount of interest, etc. prescribed in Article 4-5, paragraph (1) of the Act on Special Measures Concerning Taxation that received the application of that paragraph, calculated as provided by Cabinet Order as having been allocated to the payment of those donations)" and "paid donations eligible for the special deduction" with "paid donations eligible for the special deduction (excluding the portion equivalent to the amount, among the amount of interest, etc. prescribed in Article 4-5, paragraph (1) of the Act on Special Measures Concerning Taxation that received the application of that paragraph, calculated as provided by Cabinet Order as having been allocated to the payment of those donations eligible for the special deduction)", and in paragraph (11) of that Article and Article 5-5, paragraph (1) of the Supplementary Provisions, "donations eligible for the special deduction" is deemed to be replaced with "donations eligible for the special deduction (excluding the portion equivalent to the amount, among the amount of interest, etc. prescribed in Article 4-5, paragraph (1) of the Act on Special Measures Concerning Taxation that received the application of that paragraph, calculated as provided by Cabinet Order as having been allocated to the payment of those donations eligible for the special deduction)".

②With regard to the application of Article 314-7, paragraphs (1) and (11) and Article 5-5, paragraph (2) of the Supplementary Provisions where Article 4-5, paragraph (1) of the Act on Special Measures Concerning Taxation applies, in Article 314-7, paragraph (1), "the donations listed below" is deemed to be replaced with "the donations listed below (excluding the portion equivalent to the amount, among the amount of interest, etc. prescribed in Article 4-5, paragraph (1) of the Act on Special Measures Concerning Taxation that received the application of that paragraph, calculated as provided by Cabinet Order as having been allocated to the payment of those donations)" and "paid donations eligible for the special deduction" with "paid donations eligible for the special deduction (excluding the portion equivalent to the amount, among the amount of interest, etc. prescribed in Article 4-5, paragraph (1) of the Act on Special Measures Concerning Taxation that received the application of that paragraph, calculated as provided by Cabinet Order as having been allocated to the payment of those donations eligible for the special deduction)", and in paragraph (11) of that Article and Article 5-5, paragraph (2) of the Supplementary Provisions, "donations eligible for the special deduction" is deemed to be replaced with "donations eligible for the special deduction (excluding the portion equivalent to the amount, among the amount of interest, etc. prescribed in Article 4-5, paragraph (1) of the Act on Special Measures Concerning Taxation that received the application of that paragraph, calculated as provided by Cabinet Order as having been allocated to the payment of those donations eligible for the special deduction)".