Supplementary Provisions, Article 57
第五十七条
No English for this paragraph yet.
削除
Supplementary Provisions, Article 58Special Provisions on Light Motor Vehicle Tax for Light Motor Vehicles, etc. in Areas Where Removing Motor Vehicles, etc. Is Difficult Relating to the Great East Japan Earthquake
第五十八条（東日本大震災に係る自動車等持出困難区域内の軽自動車等に対する軽自動車税の特例）
Where a light motor vehicle (limited to one with three or more wheels; the same applies hereinafter in this paragraph) within an area where removing motor vehicles, etc. is difficult (meaning the area where removing motor vehicles, etc. is difficult prescribed in Article 54, paragraph (1) of the Supplementary Provisions; the same applies hereinafter from this paragraph through paragraph (3)) has come to fall under any of the following light motor vehicles specified by Cabinet Order, that light motor vehicle is deemed, for the purposes of the application of Article 443, paragraph (1), not to have been a light motor vehicle, etc. under that paragraph on or after the day on which the public notice designating the area where removing motor vehicles, etc. is difficult pertaining to that light motor vehicle was given:
自動車等持出困難区域（附則第五十四条第一項に規定する自動車等持出困難区域をいう。以下この項から第三項までにおいて同じ。）内の軽自動車（三輪以上のものに限る。以下この項において同じ。）が、次に掲げる軽自動車で政令で定めるものに該当することとなつた場合には、当該軽自動車は、第四百四十三条第一項の規定の適用については、当該軽自動車に係る自動車等持出困難区域を指定する旨の公示があつた日以後同項の軽自動車等でなかつたものとみなす。
a light motor vehicle that has continuously been within the area where removing motor vehicles, etc. is difficult since the day on which the public notice designating that area was given and that had its use discontinued while within that area;
自動車等持出困難区域を指定する旨の公示があつた日から継続して当該自動車等持出困難区域内にあつた軽自動車で、当該自動車等持出困難区域内にある間に用途を廃止したもの
a light motor vehicle that has continuously been within the area where removing motor vehicles, etc. is difficult during the period from the day on which the public notice designating that area was given until the day on which the public notice lifting the designation of that area was given, as specified below according to the following categories of light motor vehicle:
自動車等持出困難区域を指定する旨の公示があつた日から当該自動車等持出困難区域の指定を解除する旨の公示があつた日までの間継続して当該自動車等持出困難区域内にあつた軽自動車で、次に掲げる軽自動車の区分に応じそれぞれ次に定めるもの
a light motor vehicle falling under an automobile prescribed in Article 2, paragraph (1) of the Act on Recycling of End-of-Life Automobiles: one that had its use discontinued, or was delivered to a collector prescribed in paragraph (11) of that Article (referred to as a "collector" in (a) of the following item), within two months from the day on which the public notice lifting the designation of that area where removing motor vehicles, etc. is difficult was given;
使用済自動車の再資源化等に関する法律第二条第一項に規定する自動車に該当する軽自動車 当該自動車等持出困難区域の指定を解除する旨の公示があつた日から二月以内に用途を廃止し、又は同条第十一項に規定する引取業者（次号イにおいて「引取業者」という。）に引き渡したもの
a light motor vehicle other than one listed in (a): one that had its use discontinued within two months from the day on which the public notice lifting the designation of that area where removing motor vehicles, etc. is difficult was given, or one that was dismantled within nine months from that day.
イに掲げる軽自動車以外の軽自動車 当該自動車等持出困難区域の指定を解除する旨の公示があつた日から二月以内に用途を廃止したもの又は同日から九月以内に解体したもの
a light motor vehicle that has continuously been within the area where removing motor vehicles, etc. is difficult during the period from the day on which the public notice designating that area was given until the day on which it was moved to outside that area, as specified below according to the following categories of light motor vehicle:
自動車等持出困難区域を指定する旨の公示があつた日から当該自動車等持出困難区域の外に移動させた日までの間継続して当該自動車等持出困難区域内にあつた軽自動車で、次に掲げる軽自動車の区分に応じそれぞれ次に定めるもの
a light motor vehicle falling under an automobile prescribed in Article 2, paragraph (1) of the Act on Recycling of End-of-Life Automobiles: one that had its use discontinued, or was delivered to a collector, within two months from the day on which it was moved;
使用済自動車の再資源化等に関する法律第二条第一項に規定する自動車に該当する軽自動車 当該移動させた日から二月以内に用途を廃止し、又は引取業者に引き渡したもの
a light motor vehicle other than one listed in (a): one that had its use discontinued within two months from the day on which it was moved, or one that was dismantled within nine months from that day.
イに掲げる軽自動車以外の軽自動車 当該移動させた日から二月以内に用途を廃止したもの又は同日から九月以内に解体したもの
Where a motorized bicycle, a light motor vehicle (limited to one with two wheels) or a two-wheeled small-sized motor vehicle (hereinafter in this paragraph referred to as a "two-wheeled vehicle, etc.") within an area where removing motor vehicles, etc. is difficult has come to fall under any of the following two-wheeled vehicles, etc. specified by Cabinet Order, that two-wheeled vehicle, etc. is deemed, for the purposes of the application of Article 443, paragraph (1), not to have been a light motor vehicle, etc. under that paragraph on or after the day on which the public notice designating the area where removing motor vehicles, etc. is difficult pertaining to that two-wheeled vehicle, etc. was given:
自動車等持出困難区域内の原動機付自転車、軽自動車（二輪のものに限る。）及び二輪の小型自動車（以下この項において「二輪自動車等」という。）が、次に掲げる二輪自動車等で政令で定めるものに該当することとなつた場合には、当該二輪自動車等は、第四百四十三条第一項の規定の適用については、当該二輪自動車等に係る自動車等持出困難区域を指定する旨の公示があつた日以後同項の軽自動車等でなかつたものとみなす。
a two-wheeled vehicle, etc. that has continuously been within the area where removing motor vehicles, etc. is difficult since the day on which the public notice designating that area was given and that had its use discontinued while within that area;
自動車等持出困難区域を指定する旨の公示があつた日から継続して当該自動車等持出困難区域内にあつた二輪自動車等で、当該自動車等持出困難区域内にある間に用途を廃止したもの
a two-wheeled vehicle, etc. that has continuously been within the area where removing motor vehicles, etc. is difficult during the period from the day on which the public notice designating that area was given until the day on which the public notice lifting the designation of that area was given, and that had its use discontinued or was dismantled within two months from that day;
自動車等持出困難区域を指定する旨の公示があつた日から当該自動車等持出困難区域の指定を解除する旨の公示があつた日までの間継続して当該自動車等持出困難区域内にあつた二輪自動車等で、同日から二月以内に用途を廃止し、又は解体したもの
a two-wheeled vehicle, etc. that has continuously been within the area where removing motor vehicles, etc. is difficult during the period from the day on which the public notice designating that area was given until the day on which it was moved to outside that area, and that had its use discontinued or was dismantled within two months from that day.
自動車等持出困難区域を指定する旨の公示があつた日から当該自動車等持出困難区域の外に移動させた日までの間継続して当該自動車等持出困難区域内にあつた二輪自動車等で、同日から二月以内に用途を廃止し、又は解体したもの
Where a special small motor vehicle within an area where removing motor vehicles, etc. is difficult has come to fall under any of the following small special motor vehicles specified by Cabinet Order, that special small motor vehicle is deemed, for the purposes of the application of Article 443, paragraph (1), not to have been a light motor vehicle, etc. under that paragraph on or after the day on which the public notice designating the area where removing motor vehicles, etc. is difficult pertaining to that special small motor vehicle was given:
自動車等持出困難区域内の小型特殊自動車が、次に掲げる小型特殊自動車で政令で定めるものに該当することとなつた場合には、当該小型特殊自動車は、第四百四十三条第一項の規定の適用については、当該小型特殊自動車に係る自動車等持出困難区域を指定する旨の公示があつた日以後同項の軽自動車等でなかつたものとみなす。
a special small motor vehicle that has continuously been within the area where removing motor vehicles, etc. is difficult since the day on which the public notice designating that area was given and that had its use discontinued while within that area;
自動車等持出困難区域を指定する旨の公示があつた日から継続して当該自動車等持出困難区域内にあつた小型特殊自動車で、当該自動車等持出困難区域内にある間に用途を廃止したもの
a special small motor vehicle that has continuously been within the area where removing motor vehicles, etc. is difficult during the period from the day on which the public notice designating that area was given until the day on which the public notice lifting the designation of that area was given, and that had its use discontinued or was dismantled within two months from that day;
自動車等持出困難区域を指定する旨の公示があつた日から当該自動車等持出困難区域の指定を解除する旨の公示があつた日までの間継続して当該自動車等持出困難区域内にあつた小型特殊自動車で、同日から二月以内に用途を廃止し、又は解体したもの
a special small motor vehicle that has continuously been within the area where removing motor vehicles, etc. is difficult during the period from the day on which the public notice designating that area was given until the day on which it was moved to outside that area, and that had its use discontinued or was dismantled within two months from that day.
自動車等持出困難区域を指定する旨の公示があつた日から当該自動車等持出困難区域の外に移動させた日までの間継続して当該自動車等持出困難区域内にあつた小型特殊自動車で、同日から二月以内に用途を廃止し、又は解体したもの
Beyond what is provided for in the preceding three paragraphs, matters necessary for the application of those provisions are specified by Cabinet Order.
前三項に定めるもののほか、これらの規定の適用に関し必要な事項は、政令で定める。
Supplementary Provisions, Article 59Special Provisions on Deferral of Collection Relating to the Novel Coronavirus Disease, etc.
第五十九条（新型コロナウイルス感染症等に係る徴収猶予の特例）
The head of a local government may, in the case where, due to the impact of the novel coronavirus disease (meaning an infectious disease whose pathogen is a coronavirus of the genus Betacoronavirus (limited to one that was newly reported to the World Health Organization by the People's Republic of China in January 2020 as having the ability to infect humans); the same applies in Article 62, paragraph (1) and Article 63, paragraph (1) of the Supplementary Provisions) and measures to prevent its spread, there has been, on or after February 1, 2020, a substantial decline in the revenue from the business of a taxpayer or special collection agent that is a fact specified by Order of the Ministry of Internal Affairs and Communications, or any other fact similar thereto (referred to as the "fact of a decline in business income, etc. due to the impact of the novel coronavirus disease, etc." in the following paragraph), and it is found to be difficult for those persons to pay or remit in a lump sum all or part of the following local government levies that they are to pay or remit by the specified day (meaning the day specified by Cabinet Order as the due date for payment of local government levies subject to deferral of collection; the same applies in item (i)), defer the collection of all or part of those local government levies, as provided by Cabinet Order, upon application by those persons made within the due date for payment of those local government levies (including, where the head of the local government finds that there are unavoidable reasons, an application made after the due date for payment of those local government levies), for a period not exceeding one year from that due date for payment (for the local government levies listed in item (ii), a period specified by Cabinet Order):
地方団体の長は、新型コロナウイルス感染症（病原体がベータコロナウイルス属のコロナウイルス（令和二年一月に、中華人民共和国から世界保健機関に対して、人に伝染する能力を有することが新たに報告されたものに限る。）である感染症をいう。附則第六十二条第一項及び第六十三条第一項において同じ。）及びそのまん延防止のための措置の影響により令和二年二月一日以後に納税者又は特別徴収義務者の事業につき相当な収入の減少であつて総務省令で定める事実があつたことその他これに類する事実（次項において「新型コロナウイルス感染症等の影響による事業収入の減少等の事実」という。）がある場合において、これらの者が特定日（徴収の猶予の対象となる地方団体の徴収金の期日として政令で定める日をいう。第一号において同じ。）までに納付し、又は納入すべき地方団体の徴収金で次に掲げるものの全部又は一部を一時に納付し、又は納入することが困難であると認められるときは、政令で定めるところにより、その地方団体の徴収金の納期限内にされたこれらの者の申請（地方団体の長においてやむを得ない理由があると認める場合には、その地方団体の徴収金の納期限後にされた申請を含む。）に基づき、その納期限から一年以内の期間（第二号に掲げる地方団体の徴収金については、政令で定める期間）を限り、その地方団体の徴収金の全部又は一部の徴収を猶予することができる。
local government levies pertaining to local taxes (excluding those specified by Cabinet Order) for which the tax liability or special collection obligation was established on or before the specified day, whose due date for payment arrives on or after February 1, 2020, and for which the amount of tax to be paid or remitted was finalized on or before the day of the application;
local government levies pertaining to local taxes specified by Cabinet Order whose due date for payment arrives on or after February 1, 2020.
A person who intends to apply for deferral of collection under the preceding paragraph must submit to the head of the local government a written application stating the fact of a decline in business income, etc. due to the impact of the novel coronavirus disease, etc., the details of the circumstances that make it difficult to pay or remit in a lump sum all or part of those local government levies, the amount for which and the period for which the person wishes to receive that deferral, and other matters specified by Cabinet Order, attaching documents sufficient to prove the fact of a decline in business income, etc. due to the impact of the novel coronavirus disease, etc., an inventory of property and other documents specified by Cabinet Order.
前項の規定による徴収の猶予の申請をしようとする者は、新型コロナウイルス感染症等の影響による事業収入の減少等の事実があること及びその地方団体の徴収金の全部又は一部を一時に納付し、又は納入することが困難である事情の詳細、当該猶予を受けようとする金額及びその期間その他の政令で定める事項を記載した申請書に、当該新型コロナウイルス感染症等の影響による事業収入の減少等の事実を証するに足りる書類、財産目録その他の政令で定める書類を添付し、これを地方団体の長に提出しなければならない。
The provisions of Article 15-2 (excluding paragraphs (1) through (3)), Article 15-2-2 through Article 15-3, and Article 15-9, paragraphs (1) and (2) apply mutatis mutandis to the deferral of collection under paragraph (1), the submission of the written application under the preceding paragraph, and the documents to be attached pursuant to that paragraph. In this case, in Article 15-9, paragraph (1), "deferral of collection due to disasters, etc. or" is deemed to be replaced with "deferral of collection due to disasters, etc., deferral of collection under Article 59, paragraph (1) of the Supplementary Provisions, or".
第十五条の二（第一項から第三項までを除く。）、第十五条の二の二から第十五条の三まで並びに第十五条の九第一項及び第二項の規定は、第一項の規定による徴収の猶予並びに前項の規定による申請書の提出及び同項の規定により添付すべき書類について準用する。この場合において、同条第一項中「災害等による徴収の猶予若しくは」とあるのは、「災害等による徴収の猶予、附則第五十九条第一項の規定による徴収の猶予若しくは」と読み替えるものとする。
A deferral of collection under paragraph (1) is deemed to be the deferral of collection prescribed in Article 15, paragraph (3), and the provisions of Article 15-5, paragraph (1), Article 15-6, paragraphs (1) and (2), Article 16-2, paragraph (1), Article 18-2, paragraph (4) and Article 20-5-3 apply.
With regard to the application of Article 15, paragraph (1) in the case where deferral of collection has been granted under paragraph (1), in Article 15, paragraph (1), "Where" is deemed to be replaced with "Where (excluding the case subject to the provisions of Article 59, paragraph (1) of the Supplementary Provisions)".
第一項の規定による徴収の猶予をした場合における第十五条第一項の規定の適用については、同項中「場合」とあるのは、「場合（附則第五十九条第一項の規定の適用を受ける場合を除く。）」とする。
Technical replacements of terms of the provisions of this Act where the provisions of the preceding paragraphs apply and other matters necessary for the application of those provisions are specified by Cabinet Order.
前各項の規定の適用がある場合におけるこの法律の規定に関する技術的読替えその他当該各項の規定の適用に関し必要な事項は、政令で定める。
Supplementary Provisions, Article 60Special Provisions on Tax Credit for Donations Relating to the Novel Coronavirus Disease, etc.
第六十条（新型コロナウイルス感染症等に係る寄附金税額控除の特例）
Where a person liable for the income levy of prefectural inhabitant tax has, within the designated period prescribed in Article 5, paragraph (1) of the Act on Temporary Special Provisions for Acts concerning National Taxes to Respond to the Impact of Novel Coronavirus Disease, etc. (Act No. 25 of 2020; referred to as the "Novel Coronavirus Special Provisions Act" in the following Article) (referred to as the "designated period" in paragraph (2) through paragraph (4)), waived all or part of the right to claim a refund of admission fees, etc. prescribed in paragraph (1) of that Article (referred to as the "right to claim a refund of admission fees, etc." in paragraph (2) through paragraph (4)) that arose from the cancellation, etc. prescribed in paragraph (1) of that Article (referred to as the "cancellation, etc." in paragraph (3)) of a designated event prescribed in paragraph (4) of that Article (referred to as a "designated event" in paragraph (3)), being a waiver specified by the Prefectural Ordinance of the prefecture as contributing to the promotion of the welfare of residents (referred to as the "prefecture-designated waiver of a refund claim" in paragraph (2)), the provisions on prefectural inhabitant tax apply, deeming that the person liable for tax has paid, in the year that includes the day on which the person made the waiver, the donation listed in Article 37-2, paragraph (1), item (iii) in the amount equivalent to the waived refund claim for a prefecture.
道府県民税の所得割の納税義務者が、新型コロナウイルス感染症等の影響に対応するための国税関係法律の臨時特例に関する法律（令和二年法律第二十五号。次条において「新型コロナウイルス感染症特例法」という。）第五条第四項に規定する指定行事（第三項において「指定行事」という。）の同条第一項に規定する中止等（第三項において「中止等」という。）により生じた同条第一項に規定する入場料金等払戻請求権（次項から第四項までにおいて「入場料金等払戻請求権」という。）の全部又は一部の放棄のうち住民の福祉の増進に寄与するものとして当該道府県の条例で定めるもの（次項において「道府県払戻請求権放棄」という。）を同条第一項に規定する指定期間（次項から第四項までにおいて「指定期間」という。）内にした場合には、当該納税義務者がその放棄をした日の属する年中に道府県放棄払戻請求権相当額の第三十七条の二第一項第三号に掲げる寄附金を支出したものとみなして、道府県民税に関する規定を適用する。
The amount equivalent to the waived refund claim for a prefecture referred to in the preceding paragraph means the total of the amounts equivalent to the value of the portion of the right to claim a refund of admission fees, etc. for which the person liable for tax referred to in that paragraph made a prefecture-designated waiver of a refund claim within the designated period of that year (excluding the amount of the donations listed in the items of Article 37-2, paragraph (1) and the amount of any donation found to confer a special benefit on the person who made the waiver) (where that total exceeds 200,000 yen, 200,000 yen).
前項に規定する道府県放棄払戻請求権相当額とは、同項の納税義務者がその年の指定期間内において道府県払戻請求権放棄をした部分の入場料金等払戻請求権の価額に相当する金額（第三十七条の二第一項各号に掲げる寄附金の額及びその放棄をした者に特別の利益が及ぶと認められるものの金額を除く。）の合計額（当該合計額が二十万円を超える場合には、二十万円）をいう。
Where a person liable for the income levy of municipal inhabitant tax has, within the designated period, waived all or part of the right to claim a refund of admission fees, etc. that arose from the cancellation, etc. of a designated event, being a waiver specified by the Municipal Ordinance of the municipality as contributing to the promotion of the welfare of residents (referred to as the "waiver of a refund right for a municipality" in the following paragraph), the provisions on municipal inhabitant tax apply, deeming that the person liable for tax has paid, in the year that includes the day on which the person made the waiver, the donation listed in Article 314-7, paragraph (1), item (iii) in the amount equivalent to the waived refund right for a municipality.
市町村民税の所得割の納税義務者が、指定行事の中止等により生じた入場料金等払戻請求権の全部又は一部の放棄のうち住民の福祉の増進に寄与するものとして当該市町村の条例で定めるもの（次項において「市町村払戻請求権放棄」という。）を指定期間内にした場合には、当該納税義務者がその放棄をした日の属する年中に市町村放棄払戻請求権相当額の第三百十四条の七第一項第三号に掲げる寄附金を支出したものとみなして、市町村民税に関する規定を適用する。
The amount equivalent to the waived refund right for a municipality referred to in the preceding paragraph means the total of the amounts equivalent to the value of the portion of the right to claim a refund of admission fees, etc. for which the person liable for tax referred to in that paragraph made a waiver of a refund right for a municipality within the designated period of that year (excluding the amount of the donations listed in the items of Article 314-7, paragraph (1) and the amount of any donation found to confer a special benefit on the person who made the waiver) (where that total exceeds 200,000 yen, 200,000 yen).
前項に規定する市町村放棄払戻請求権相当額とは、同項の納税義務者がその年の指定期間内において市町村払戻請求権放棄をした部分の入場料金等払戻請求権の価額に相当する金額（第三百十四条の七第一項各号に掲げる寄附金の額及びその放棄をした者に特別の利益が及ぶと認められるものの金額を除く。）の合計額（当該合計額が二十万円を超える場合には、二十万円）をいう。
Supplementary Provisions, Article 61Special Provisions on Special Tax Credit for Housing Loans, etc. Relating to the Novel Coronavirus Disease, etc.
第六十一条（新型コロナウイルス感染症等に係る住宅借入金等特別税額控除の特例）
Where a person liable for the income levy of prefectural inhabitant tax has been subject to the provisions of Article 6-2, paragraph (1) of the Novel Coronavirus Special Provisions Act with respect to income tax for the previous year, with regard to the application of Article 5-4, paragraph (3) and Article 45, paragraph (3) of the Supplementary Provisions, in those provisions, "2021" is deemed to be replaced with "2022".
道府県民税の所得割の納税義務者が前年分の所得税につき新型コロナウイルス感染症特例法第六条の二第一項の規定の適用を受けた場合における附則第五条の四第三項及び第四十五条第三項の規定の適用については、これらの規定中「令和三年」とあるのは、「令和四年」とする。
Where a person liable for the income levy of municipal inhabitant tax has been subject to the provisions of Article 6-2, paragraph (1) of the Novel Coronavirus Special Provisions Act with respect to income tax for the previous year, with regard to the application of Article 5-4, paragraph (7) and Article 45, paragraph (6) of the Supplementary Provisions, in those provisions, "2021" is deemed to be replaced with "2022".
市町村民税の所得割の納税義務者が前年分の所得税につき新型コロナウイルス感染症特例法第六条の二第一項の規定の適用を受けた場合における附則第五条の四第七項及び第四十五条第六項の規定の適用については、これらの規定中「令和三年」とあるのは、「令和四年」とする。
head of a local governmentmachine translation
「地方団体の長」
The governor of a prefecture (道府県知事) or the mayor of a municipality (市町村長).
Defined inArticle 1, paragraph (1), item (ii)· applies throughout the law
local taxmachine translation
「地方税」
A prefectural tax or a municipal tax, as Article 1(1)(iv) of the Local Tax Act defines local tax.
Defined inArticle 1, paragraph (1), item (iv)· applies throughout the law
special collection agentmachine translation
「特別徴収義務者」
A person obliged to collect a local tax by special collection (特別徴収) and pay it in (Article 1, paragraph 1, item 10).
Defined inArticle 1, paragraph (1), item (x)· applies throughout the law
local government leviesmachine translation
「地方団体の徴収金」
A local tax (地方税) together with its demand fee (督促手数料), delinquency charge (延滞金), additional charge for understatement (過少申告加算金), additional charge for failure to file (不申告加算金), substantial additional charge (重加算金) and delinquent disposition costs (滞納処分費).
Defined inArticle 1, paragraph (1), item (xiv)· applies throughout the law
deferral of collectionmachine translation
「徴収の猶予」
In Chapter 1, a deferral of collection that the head of a local government (地方団体の長) grants, on application, under Article 15, paragraph 1 or 2: for up to one year, where a disaster or theft, an illness or injury, the closure or suspension of a business, a serious loss in it, or a similar fact leaves the taxpayer or special collection agent (特別徴収義務者) unable to pay at once, or where the amount due was fixed a year or more after the statutory due date and cannot be paid at once.
Short name set inArticle 15, paragraph (3)· applies only in this chapter
area where removing motor vehicles, etc. is difficultmachine translation
「自動車等持出困難区域」
The area from which motor vehicles, etc. are hard to take out (自動車等持出困難区域) as defined in Article 54, paragraph 1 of the supplementary provisions (附則): an area the Minister for Internal Affairs and Communications (総務大臣) designates and publicly notifies, within the evacuation order area (避難指示区域) that paragraph describes, as one where, because entry is difficult, motor vehicles and light motor vehicles with three or more wheels cannot readily be moved out.
Defined inSupplementary Provisions, Article 58, paragraph (1)· applies only in this paragraph and in Supplementary Provisions, Article 58, paragraphs (2) and (3)
collectormachine translation
「引取業者」
A collector (引取業者) as defined in the Act on Recycling of End-of-Life Automobiles.
Short name set inSupplementary Provisions, Article 58, paragraph (1), item (ii), (a)· applies only in this provision and in Supplementary Provisions, Article 58, paragraph (1), item (iii), (a)
two-wheeled vehicles, etc.machine translation
「二輪自動車等」
Motorised bicycles (原動機付自転車), two-wheeled light motor vehicles (軽自動車) and two-wheeled small vehicles (小型自動車) within an area from which vehicles are hard to remove (自動車等持出困難区域).
Short name set inSupplementary Provisions, Article 58, paragraph (2)· applies only in this paragraph
novel coronavirus diseasemachine translation
「新型コロナウイルス感染症」
In Article 59, Article 62, paragraph 1 and Article 63, paragraph 1 of the supplementary provisions (附則), the infectious disease (COVID-19) caused by the betacoronavirus that the People's Republic of China reported to the World Health Organization in January 2020 as newly found to spread between people.
Defined inSupplementary Provisions, Article 59, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 62, paragraph (1); and Supplementary Provisions, Article 63, paragraph (1)
fact of a decline in business income, etc. due to the impact of the novel coronavirus disease, etc.machine translation
「新型コロナウイルス感染症等の影響による事業収入の減少等の事実」
A substantial fall in the business income of a taxpayer or special collection agent (特別徴収義務者) on or after 1 February 2020, caused by COVID-19 and the measures against its spread, of a kind a Ministry of Internal Affairs and Communications Order (総務省令) specifies, or a similar fact: the ground for the special deferral of collection (徴収の猶予) in Article 59 of the supplementary provisions (附則).
Short name set inSupplementary Provisions, Article 59, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 59, paragraph (2)
specified daymachine translation
「特定日」
In Article 59 of the supplementary provisions (附則), the day a Cabinet Order (政令) sets as the cut-off for the local government collection money (地方団体の徴収金) whose collection can be deferred (徴収の猶予) where the business of a taxpayer or special collection agent (特別徴収義務者) lost much of its income from 1 February 2020 through the effects of COVID-19 (新型コロナウイルス感染症) and the measures against its spread.
Defined inSupplementary Provisions, Article 59, paragraph (1)· applies only in this provision
cancellation, etc.machine translation
「中止等」
The cancellation, postponement or scaling down of a designated event (指定行事) — a paid cultural, artistic or sports event, of a kind a Cabinet Order (政令) sets, called off or cut back because of COVID-19 and the measures against its spread — as defined in Article 5, paragraph 1 of the Act on Temporary Special Provisions for Acts concerning National Taxes to Respond to the Impact of Novel Coronavirus Disease, etc..
Short name set inSupplementary Provisions, Article 60, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 60, paragraph (3)
right to claim a refund of admission fees, etc.machine translation
「入場料金等払戻請求権」
A right to claim a refund of admission fees, etc. (入場料金等払戻請求権) as defined in Article 5, paragraph 1 of the Act on Temporary Special Provisions for Acts concerning National Taxes to Respond to the Impact of Novel Coronavirus Disease, etc. (Act No. 25 of 2020), arising from the cancellation, etc. (中止等) of a designated event (指定行事) under that Act.
Short name set inSupplementary Provisions, Article 60, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 60, paragraphs (2) to (4)
designated periodmachine translation
「指定期間」
The designated period (指定期間) as defined in Article 5, paragraph 1 of the Act on Temporary Special Provisions for Acts concerning National Taxes to Respond to the Impact of Novel Coronavirus Disease, etc. (Act No. 25 of 2020): 1 February 2020 to 31 December 2021, within which a waiver of the right to a refund of admission or similar fees for a designated event (指定行事) can count as a donation.
Short name set inSupplementary Provisions, Article 60, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 60, paragraphs (2) to (4)
designated eventmachine translation
「指定行事」
A designated event (指定行事) as defined in Article 5, paragraph 4 of the Act on Temporary Special Provisions for Acts concerning National Taxes to Respond to the Impact of Novel Coronavirus Disease, etc. (Act No. 25 of 2020): a cultural, artistic or sports event, cancelled, postponed or scaled down because of COVID-19 (新型コロナウイルス感染症) and the measures against its spread, at which many unspecified people pay admission, participation or similar fees to watch, listen or take part, of a kind a Cabinet Order (政令) sets.
Short name set inSupplementary Provisions, Article 60, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 60, paragraph (3)
Novel Coronavirus Special Provisions Actmachine translation
「新型コロナウイルス感染症特例法」
In Articles 60 and 61 of the supplementary provisions (附則), short name for the Act on Temporary Special Provisions for Acts concerning National Taxes to Respond to the Impact of Novel Coronavirus Disease, etc. (Act No. 25 of 2020).
Short name set inSupplementary Provisions, Article 60, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 61
prefecture-designated waiver of a refund claimmachine translation
「道府県払戻請求権放棄」
A waiver, of a kind the prefecture's ordinance (条例) specifies as furthering residents' welfare, of all or part of a right to a refund of an admission fee, etc. (入場料金等払戻請求権) arising from the cancellation, etc. of a designated event (指定行事) under Article 5 of the Act on Temporary Special Provisions for Acts concerning National Taxes to Respond to the Impact of Novel Coronavirus Disease, etc.; where it is made in the designated period (指定期間), the taxpayer is treated as having made a donation of the waived amount.
Short name set inSupplementary Provisions, Article 60, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 60, paragraph (2)
waiver of a refund right for a municipalitymachine translation
「市町村払戻請求権放棄」
A waiver of all or part of a right to a refund of an admission fee, etc. (入場料金等払戻請求権) arising from the cancellation, etc. of a designated event (指定行事), of a kind the municipality's ordinance (条例) specifies as contributing to residents' welfare, which, made within the designated period, is treated as a donation for the municipal inhabitant tax (市町村民税).
Short name set inSupplementary Provisions, Article 60, paragraph (3)· applies only in this provision and in Supplementary Provisions, Article 60, paragraph (4)
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.