①A person who makes a donation eligible for the special deduction prescribed in Article 37-2, paragraph (2) (referred to as a "donation eligible for the special deduction" in this paragraph through paragraph (3) and paragraph (6)) (limited to a person who is expected not to be obliged to submit a return under Article 120, paragraph (1) of the Income Tax Act for income tax for the year in which the donation eligible for the special deduction is made, or who is expected to receive the application of Article 121 of that Act (excluding paragraph (1), proviso), and who, apart from the purpose of receiving the deduction of the amount to be deducted under Article 37-2, paragraph (1) (limited to the part relating to item (i)) and paragraph (11) with respect to the donation eligible for the special deduction (referred to as the "donation tax credit amount" in this paragraph), is expected not to be required to submit a return under Article 45-2 for the income levy of prefectural inhabitant tax for the fiscal year that includes April 1 of the year following the year in which the donation eligible for the special deduction is made (including the submission of a final return prescribed in Article 2, paragraph (1), item (xxxvii) of that Act, in respect of which the return under Article 45-2, paragraphs (1) through (4) is deemed to have been submitted pursuant to Article 45-3, paragraph (1); the same applies in paragraph (6), item (ii)); referred to as a "donor eligible for the special filing procedure" in paragraph (2) through paragraph (4)) may, for the time being, where the person wishes to receive the deduction of the donation tax credit amount, instead of submitting the return under Article 45-2, paragraph (3) (including the submission of a final return prescribed in Article 2, paragraph (1), item (xxxvii) of that Act, in respect of which that return is deemed to have been submitted pursuant to Article 45-3, paragraph (1)), when making the donation eligible for the special deduction, request, as provided by an Order of the Ministry of Internal Affairs and Communications, the governor of the prefecture or the mayor of the municipality or head of the special ward that receives the donation eligible for the special deduction (referred to as a "prefectural governor, etc." in this paragraph through paragraph (6)), together with a request under paragraph (8) for sending the special filing notice concerning municipal inhabitant tax, to send from that prefectural governor, etc. to the mayor of the municipality of the place of domicile as of the assessment date a document stating matters concerning the deduction of the donation tax credit amount (referred to as a "special filing notice" in the following paragraph, paragraph (5) and paragraph (6)).

②A request for sending a special filing notice under the preceding paragraph (referred to as a "request for the special filing procedure" in this paragraph through paragraph (6)) may be made only where the number of prefectural governors, etc. to whom the donor eligible for the special filing procedure makes requests for the special filing procedure with respect to donations eligible for the special deduction made in the year in which the donor makes the donations eligible for the special deduction relating to that request for the special filing procedure (referred to as the "year covered by the special filing procedure" in paragraphs (4) through (6)) is expected to be five or fewer.

③A request for the special filing procedure must be made, as provided by an Order of the Ministry of Internal Affairs and Communications, by a written application stating the following matters:

④A donor eligible for the special filing procedure who has made a request for the special filing procedure must, where a change has occurred in the matters listed in item (i) of the preceding paragraph between the day on which the request for the special filing procedure was made and the assessment date, notify the prefectural governor, etc. to whom that request was made, by January 10 of the year following the year covered by the special filing procedure and as provided by an Order of the Ministry of Internal Affairs and Communications, of the matters that have changed and other matters specified by an Order of the Ministry of Internal Affairs and Communications, together with the notification of change concerning municipal inhabitant tax under paragraph (11).

⑤When a prefectural governor, etc. has received a request for the special filing procedure, it must, by January 31 of the year following the year covered by the special filing procedure, send the special filing notice to the mayor of the municipality in which the address of the person who made that request for the special filing procedure, as stated in the written application under paragraph (3) (or, where a notification of change of that address has been made under the preceding paragraph, the address after the change), is located, as provided by an Order of the Ministry of Internal Affairs and Communications, together with the special filing notice concerning municipal inhabitant tax under paragraph (12).

⑥Where a person who has made a request for the special filing procedure falls under any of the following items, the request for the special filing procedure and the sending of the special filing notice under the preceding paragraph (limited to that relating to item (iv), where item (iv) applies) concerning the donations eligible for the special deduction made by that person in the year covered by the special filing procedure are all deemed not to have been made. In this case, the mayor of the municipality who has received the special filing notice is to give notice to that effect to the person who made that request for the special filing procedure and take other necessary measures.

⑦Beyond what is provided for in the preceding paragraphs, necessary matters concerning the application of those provisions are specified by Cabinet Order.

⑧A person who makes a donation eligible for the special deduction prescribed in Article 314-7, paragraph (2) (referred to as a "donation eligible for the special deduction" in this paragraph through paragraph (10) and paragraph (13)) (limited to a person who is expected not to be obliged to submit a return under Article 120, paragraph (1) of the Income Tax Act for income tax for the year in which the donation eligible for the special deduction is made, or who is expected to receive the application of Article 121 of that Act (excluding paragraph (1), proviso), and who, apart from the purpose of receiving the deduction of the amount to be deducted under Article 314-7, paragraph (1) (limited to the part relating to item (i)) and paragraph (11) with respect to the donation eligible for the special deduction (referred to as the "donation tax credit amount" in this paragraph), is expected not to be required to submit a return under Article 317-2, paragraphs (1) through (5) for the income levy of municipal inhabitant tax for the fiscal year that includes April 1 of the year following the year in which the donation eligible for the special deduction is made (including the submission of a final return prescribed in Article 2, paragraph (1), item (xxxvii) of that Act, in respect of which the return under Article 317-2, paragraphs (1) through (4) is deemed to have been submitted pursuant to Article 317-3, paragraph (1); the same applies in paragraph (13), item (ii)); referred to as a "donor eligible for the special filing procedure" in paragraph (9) through paragraph (11)) may, for the time being, where the person wishes to receive the deduction of the donation tax credit amount, instead of submitting the return under Article 317-2, paragraph (3) (including the submission of a final return prescribed in Article 2, paragraph (1), item (xxxvii) of that Act, in respect of which that return is deemed to have been submitted pursuant to Article 317-3, paragraph (1)), when making the donation eligible for the special deduction, request, as provided by an Order of the Ministry of Internal Affairs and Communications, the governor of the prefecture or the mayor of the municipality or head of the special ward that receives the donation eligible for the special deduction (referred to as a "prefectural governor, etc." in this paragraph through paragraph (13)), to send from that prefectural governor, etc. to the mayor of the municipality of the place of domicile as of the assessment date a document stating matters concerning the deduction of the donation tax credit amount (referred to as a "special filing notice" in the following paragraph, paragraph (12) and paragraph (13)).

⑨A request for sending a special filing notice under the preceding paragraph (referred to as a "request for the special filing procedure" in this Article) may be made only where the number of prefectural governors, etc. to whom the donor eligible for the special filing procedure makes requests for the special filing procedure with respect to donations eligible for the special deduction made in the year in which the donor makes the donations eligible for the special deduction relating to that request for the special filing procedure (referred to as the "year covered by the special filing procedure" in paragraphs (11) through (13)) is expected to be five or fewer.

⑩A request for the special filing procedure must be made, as provided by an Order of the Ministry of Internal Affairs and Communications, by a written application stating the following matters:

⑪A donor eligible for the special filing procedure who has made a request for the special filing procedure must, if there has been a change in the matters set forth in item (i) of the preceding paragraph during the period from the day on which the donor made the request for the special filing procedure to the assessment date, notify the prefectural governor, etc. to whom the donor made the request for the special filing procedure of the matters that have changed and other matters specified by Order of the Ministry of Internal Affairs and Communications, by January 10 of the year following the year covered by the special filing procedure, in accordance with the provisions of Order of the Ministry of Internal Affairs and Communications.

⑫When a request for the special filing procedure has been made, the prefectural governor, etc. must send a special filing notice, by January 31 of the year following the year covered by the special filing procedure, in accordance with the provisions of Order of the Ministry of Internal Affairs and Communications, to the mayor of the municipality in which the address of the person who made the request for the special filing procedure, as stated in the written application pursuant to paragraph (10) (where notification of a change of that address has been given pursuant to the preceding paragraph, the address after the change), is located.

⑬If a person who has made a request for the special filing procedure falls under any of the following items, the request for the special filing procedure and the sending of the special filing notice under the preceding paragraph (in the case of falling under item (iv), limited to those relating to that item) that relate to the donation eligible for the special deduction made by that person in the year covered by the special filing procedure are all deemed not to have existed. In this case, the mayor of the municipality who received that special filing notice is to give the person who made the request for the special filing procedure a notice to that effect and take other necessary measures.

⑭Beyond what is provided for in paragraphs (8) through the preceding paragraph, matters necessary for the application of those provisions are specified by Cabinet Order.