Supplementary Provisions, Article 9-2Special Provisions on the Tax Rate of Corporate Enterprise Tax
第九条の二(法人の事業税の税率の特例)
With respect to the income levy relating to each business year that falls under Article 68, paragraph (1) of the Act on Special Measures Concerning Taxation of a corporation that falls under that paragraph, "the portion of the income for each business year that exceeds annual 4,000,000 yen 4.9/100" in Article 72-24-7, paragraph (1), item (ii) is deemed to be replaced with "the portion of the income for each business year that exceeds annual 4,000,000 yen but is annual 1,000,000,000 yen or less 4.9/100 the portion of the income for each business year that exceeds annual 1,000,000,000 yen 5.7/100"; "4.9/100" in paragraph (5), item (i) of that Article with "4.9/100 (5.7/100 for the portion of the income for each business year that exceeds annual 1,000,000,000 yen)"; in paragraph (6) of that Article, "paragraph (1)" with "paragraph (1) or the preceding paragraph", "that paragraph" with "paragraph (1)", "8,000,000 yen by the number of months in that business year and dividing by 12'" with "8,000,000 yen by the number of months in that business year and dividing by 12', and 'annual 1,000,000,000 yen' with 'the amount calculated by multiplying 1,000,000,000 yen by the number of months in that business year and dividing by 12', and in item (i) of the preceding paragraph 'annual 1,000,000,000 yen' with 'the amount calculated by multiplying 1,000,000,000 yen by the number of months in that business year and dividing by 12"; and in Article 72-48, paragraph (1), "Article 72-24-7, paragraph (1), item (iii)" with "Article 72-24-7, paragraph (1), item (ii)", "annual 8,000,000 yen" with "annual 1,000,000,000 yen", "or a corporation listed in item (ii) of that paragraph whose total income for each business year exceeds annual 4,000,000 yen" is deleted, and "listed in item (iii) of that paragraph" is replaced with "that".
租税特別措置法第六十八条第一項の規定に該当する法人の同項の規定に該当する各事業年度に係る所得割については、第七十二条の二十四の七第一項第二号中「各事業年度の所得のうち年四百万円を超える金額百分の四・九」とあるのは「各事業年度の所得のうち年四百万円を超え年十億円以下の金額百分の四・九各事業年度の所得のうち年十億円を超える金額百分の五・七」と、同条第五項第一号中「百分の四・九」とあるのは「百分の四・九(各事業年度の所得のうち年十億円を超える金額については、百分の五・七)」と、同条第六項中「第一項」とあるのは「第一項又は前項」と、「同項」とあるのは「第一項」と、「八百万円に当該事業年度の月数を乗じて得た額を十二で除して計算した金額」と」とあるのは「八百万円に当該事業年度の月数を乗じて得た額を十二で除して計算した金額」と、「年十億円」とあるのは「十億円に当該事業年度の月数を乗じて得た額を十二で除して計算した金額」と、前項第一号中「年十億円」とあるのは「十億円に当該事業年度の月数を乗じて得た額を十二で除して計算した金額」と」と、第七十二条の四十八第一項中「第七十二条の二十四の七第一項第三号」とあるのは「第七十二条の二十四の七第一項第二号」と、「年八百万円」とあるのは「年十億円」と、「もの又は同条第一項第二号に掲げる法人で各事業年度の所得の総額が年四百万円を超えるもの」とあるのは「もの」と、「同項第三号に掲げる」とあるのは「当該」とする。
Supplementary Provisions, Article 9-2-2Specified Donation Tax Credit for Corporate Enterprise Tax
第九条の二の二(法人の事業税の特定寄附金税額控除)
Where a corporation that has received approval under Article 121, paragraph (1) of the Corporation Tax Act (including as applied mutatis mutandis pursuant to Article 146, paragraph (1) of that Act) makes, during the period from the effective date of the Act Partially Amending the Local Revitalization Act (Act No. 30 of 2016) through March 31, 2028, a donation (excluding any donation in respect of which special benefits, such as the donor's exclusive use of facilities established by the donation, are found to accrue to the donor; hereinafter in this paragraph and the following paragraph referred to as a "specified donation") to a certified local government prescribed in Article 8, paragraph (1) of the Local Revitalization Act (hereinafter in this paragraph referred to as a "certified local government") in connection with a Town, People and Jobs Creation Donation Utilization Project carried out by that certified local government (meaning the Town, People and Jobs Creation Donation Utilization Project prescribed in Article 5, paragraph (4), item (ii) of that Act that is stated in the certified regional revitalization plan prescribed in Article 8, paragraph (1) of that Act that was created by that certified local government), an amount equivalent to 20 percent of the total amount of specified donations made in the business year including the day on which that specified donation was made (excluding the business year including the date of dissolution (excluding dissolution by merger) and each business year in liquidation; hereinafter in this paragraph referred to as the "donation business year") (limited to those included in the amount of deductible expenses in calculating the amount of income for corporation tax for that donation business year) (for a corporation that has offices or places of business in two or more prefectures, the amount calculated by apportioning that total amount on the apportionment basis prescribed in Article 72-48, paragraph (3)) (hereinafter in this paragraph referred to as the "amount of deduction") is to be deducted from the amount of enterprise tax to be filed and paid under Article 72-25, the proviso to Article 72-26, paragraph (1), Article 72-28, or Article 72-31, paragraph (2) or (3), for the donation business year. In this case, where the amount of deduction of the corporation for the donation business year exceeds an amount equivalent to 20 percent of the amount of enterprise tax of the corporation for that donation business year calculated under Article 72-24-7, paragraphs (1) through (5), the amount to be deducted is that amount equivalent to 20 percent.
法人税法第百二十一条第一項(同法第百四十六条第一項において準用する場合を含む。)の承認を受けている法人が、地域再生法の一部を改正する法律(平成二十八年法律第三十号)の施行の日から令和十年三月三十一日までの間に、地域再生法第八条第一項に規定する認定地方公共団体(以下この項において「認定地方公共団体」という。)に対して当該認定地方公共団体が行うまち・ひと・しごと創生寄附活用事業(当該認定地方公共団体が作成した同条第一項に規定する認定地域再生計画に記載されている同法第五条第四項第二号に規定するまち・ひと・しごと創生寄附活用事業をいう。)に関連する寄附金(その寄附をした者がその寄附によつて設けられた設備を専属的に利用することその他特別の利益がその寄附をした者に及ぶと認められるものを除く。以下この項及び次項において「特定寄附金」という。)を支出した場合には、当該特定寄附金を支出した日を含む事業年度(解散(合併による解散を除く。)の日を含む事業年度及び清算中の各事業年度を除く。以下この項において「寄附金支出事業年度」という。)に係る第七十二条の二十五、第七十二条の二十六第一項ただし書、第七十二条の二十八又は第七十二条の三十一第二項若しくは第三項の規定により申告納付すべき事業税額から、当該寄附金支出事業年度において支出した特定寄附金の額(当該寄附金支出事業年度の法人税の所得の金額の計算上損金の額に算入されるものに限る。)の合計額(二以上の道府県において事務所又は事業所を有する法人にあつては、当該合計額を第七十二条の四十八第三項に規定する分割基準により按分して計算した金額)の百分の二十に相当する金額(以下この項において「控除額」という。)を控除するものとする。この場合において、当該法人の寄附金支出事業年度における控除額が、当該法人の当該寄附金支出事業年度の第七十二条の二十四の七第一項から第五項までの規定により計算した事業税額の百分の二十に相当する金額を超えるときは、その控除する金額は、当該百分の二十に相当する金額とする。
The preceding paragraph applies only where a document specified by Order of the Ministry of Internal Affairs and Communications stating the amount of specified donations subject to deduction under the preceding paragraph, the amount to be deducted and the details concerning the calculation of that amount, and a document specified by Order of the Ministry of Internal Affairs and Communications proving that the donations stated in that document fall under specified donations, are attached to the return under Article 72-25, the proviso to Article 72-26, paragraph (1), or Article 72-28 (including, where an amended return under Article 72-31, paragraph (2) or (3) that increases the amount deducted under the preceding paragraph, or a written request for reassessment under Article 20-9-3, paragraph (3), is submitted, that amended return or written request for reassessment). In this case, the amount of specified donations that serves as the basis for calculating the amount to be deducted under the preceding paragraph is limited to the amount of specified donations stated in those documents attached to the return under Article 72-25, the proviso to Article 72-26, paragraph (1), or Article 72-28.
前項の規定は、第七十二条の二十五、第七十二条の二十六第一項ただし書又は第七十二条の二十八の規定による申告書(前項の規定により控除を受ける金額を増加させる第七十二条の三十一第二項若しくは第三項の規定による修正申告書又は第二十条の九の三第三項の規定による更正請求書を提出する場合には、当該修正申告書又は更正請求書を含む。)に、前項の規定による控除の対象となる特定寄附金の額、控除を受ける金額及び当該金額の計算に関する明細を記載した総務省令で定める書類並びに当該書類に記載された寄附金が特定寄附金に該当することを証する書類として総務省令で定める書類の添付がある場合に限り、適用する。この場合において、同項の規定により控除する金額の計算の基礎となる特定寄附金の額は、第七十二条の二十五、第七十二条の二十六第一項ただし書又は第七十二条の二十八の規定による申告書に添付されたこれらの書類に記載された特定寄附金の額を限度とする。
In the application of Article 72-24-11, paragraph (5) in the case where paragraph (1) applies, "and paragraph (1)" in that paragraph is deemed to be replaced with ", paragraph (1) and Article 9-2-2, paragraph (1) of the Supplementary Provisions", "paragraph (1) of that Article" with "that paragraph", and "and then the deduction under paragraph (1)" with "and then, in the order of the deduction under paragraph (1) of the preceding Article and the deduction under paragraph (1)".
第一項の規定の適用がある場合における第七十二条の二十四の十一第五項の規定の適用については、同項中「及び第一項の規定による事業税額」とあるのは「、第一項及び附則第九条の二の二第一項の規定による事業税額」と、「同条第一項」とあるのは「同項」と、「次に第一項の規定による」とあるのは「次に前条第一項の規定による控除及び第一項の規定による控除の順序に」とする。
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 9-3
第九条の三
No English for this paragraph yet.
削除
Supplementary Provisions, Article 9-4Special Provisions on the Assessment and Collection of the Transfer Levy, etc.
第九条の四(譲渡割の賦課徴収の特例等)
The assessment and collection of the transfer levy is, for the time being, except for the provisions of Article 9-10 of the Supplementary Provisions, notwithstanding Chapter I, Sections 2 through 14, Article 72-84, the latter part of Article 72-88, paragraph (2) and paragraph (3), Article 72-90, Article 72-93 and Article 72-94, to be carried out by the State, together with the assessment and collection of consumption tax, in accordance with the rules for the assessment and collection of consumption tax. In this case, with respect to the period during which pursuant to Article 71, paragraph (1), item (i) of the Act on General Rules for National Taxes, a reassessment or determination, etc. prescribed in Article 58, paragraph (1), item (i), (a) of that Act (referred to as "reassessment or determination, etc." in Article 9-11, paragraph (2) of the Supplementary Provisions) may be made, Article 71, paragraph (1), item (i) of that Act is to be applied by deeming the transfer levy and consumption tax to be national taxes belonging to the same tax category.
譲渡割の賦課徴収は、当分の間、附則第九条の十の規定を除くほか、第一章第二節から第十四節まで、第七十二条の八十四、第七十二条の八十八第二項後段及び第三項、第七十二条の九十、第七十二条の九十三並びに第七十二条の九十四の規定にかかわらず、国が、消費税の賦課徴収の例により、消費税の賦課徴収と併せて行うものとする。この場合において、国税通則法第七十一条第一項第一号の規定に基づき同法第五十八条第一項第一号イに規定する更正決定等(附則第九条の十一第二項において「更正決定等」という。)をすることができる期間については、譲渡割及び消費税は、同一の税目に属する国税とみなして、同法第七十一条第一項第一号の規定を適用するものとする。
The delinquent tax, interest tax and penalty tax on the transfer levy (meaning the delinquent tax and interest tax paid, and the penalty tax imposed, on the transfer levy whose assessment and collection is governed by the rules for consumption tax; the same applies in Article 9-9 of the Supplementary Provisions) are, as the transfer levy, subject to the provisions of this Article through Article 9-16 of the Supplementary Provisions.
Supplementary Provisions, Article 9-5Special Provisions on the Filing of the Transfer Levy
第九条の五(譲渡割の申告の特例)
The filing of the transfer levy is, for the time being, notwithstanding Chapter I, Sections 2 through 14, Article 72-89, Article 72-89-3, paragraph (1), latter part and paragraphs (2) through (13), and Article 747-2, paragraph (1), item (iii), to be made to the district director, together with the filing of consumption tax, in accordance with the rules for the filing of consumption tax. In this case, with respect to the application of Article 72-87, Article 72-88, paragraph (1) and the former part of paragraph (2), Article 72-89-2, Article 72-89-3, paragraph (1), former part, and Article 762 relating to the filing under each paragraph of Article 72-87 and Article 72-88, paragraph (1) and the former part of paragraph (2), the phrases set forth in the middle column of the following table in the provisions set forth in the left-hand column of the same table are deemed to be replaced with the phrases set forth in the right-hand column of that table.
| Article 72-87, paragraph (1) | governor of the prefecture in which the place specified in each item of Article 72-78, paragraph (2) according to the category of business operator listed in that item is located (hereinafter in this Subsection referred to as the "prefecture taxing the transfer levy") | district director |
| governor of the prefecture taxing the transfer levy | district director | |
| Article 72-87, paragraphs (2) and (3) and Article 72-88, paragraph (1) and the former part of paragraph (2) | governor of the prefecture taxing the transfer levy | district director |
| Article 72-89-2, paragraph (1) | , Article 72-88, paragraphs (1) and (2), and the paragraphs of the preceding Article | , and Article 72-88, paragraphs (1) and (2) |
| ) must, notwithstanding the preceding three Articles | ) must, notwithstanding Article 72-87 and Article 72-88, paragraph (1) and the former part of paragraph (2) | |
| , Article 72-88, paragraph (1) or (2) or the paragraphs of the preceding Article | or Article 72-88, paragraph (1) or (2) | |
| pursuant to the preceding three Articles | pursuant to Article 72-87 or Article 72-88, paragraph (1) or the former part of paragraph (2) | |
| to the governor of the prefecture taxing the transfer levy (in the case of a business operator referred to in paragraph (2) of the preceding Article, the prefectural governor prescribed in that paragraph; the same applies in paragraph (3) and the following Article) by a method of using the electronic data processing system for local tax procedures (meaning the electronic data processing system for local tax procedures prescribed in Article 762, item (i); the same applies in the following Article) and going via the Local Tax Joint Organization (referred to as "the Organization" in paragraph (3) and paragraph (12) of the following Article) | by a method specified by Order of the Ministry of Internal Affairs and Communications as a method using an electronic data processing system (meaning an electronic data processing system connecting, by a telecommunications line, a computer (including input-output devices; the same applies hereinafter in this paragraph and paragraph (3)) used by the National Tax Agency and a computer used by the business operator filing the return) for which notification has been given in advance to the district director | |
| Article 72-89-2, paragraph (3) | the Organization referred to in Article 762, item (i) | the National Tax Agency under that paragraph |
| computer (including its input-output device) | computer | |
| governor of the prefecture taxing the transfer levy prescribed in that paragraph | district director | |
| Article 72-89-3, paragraph (1), former part | paragraph (1) of the preceding Article | subject to the application of Article 46-3, paragraph (1) of the Consumption Tax Act |
| where it is found difficult to use the electronic data processing system for local tax procedures due to a failure of a telecommunications line, a disaster or any other reason, and it is found that a tax return, etc. can be filed without applying that paragraph, if the approval of the governor of the prefecture taxing the transfer levy prescribed in that paragraph has been received for filing a tax return, etc. without applying that paragraph, that governor of the prefecture taxing the transfer levy | the district director having jurisdiction over the place for tax payment pursuant to that paragraph | |
| the filing under that paragraph | the return under paragraph (1) of the preceding Article | |
| Article 762, item (ii), (b), (1) | and (4), Article 72-89-2, paragraphs (1) and (3) | and (4) |
譲渡割の申告は、当分の間、第一章第二節から第十四節まで、第七十二条の八十九、第七十二条の八十九の三第一項後段及び第二項から第十三項まで並びに第七百四十七条の二第一項第三号の規定にかかわらず、消費税の申告の例により、消費税の申告と併せて、税務署長にしなければならない。この場合において、第七十二条の八十七各項並びに第七十二条の八十八第一項及び第二項前段の規定による申告に係る第七十二条の八十七、第七十二条の八十八第一項及び第二項前段、第七十二条の八十九の二、第七十二条の八十九の三第一項前段並びに第七百六十二条の規定の適用については、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句とする。
| 第七十二条の八十七第一項 | 第七十二条の七十八第二項各号に掲げる事業者の区分に応じ当該各号に定める場所の所在する道府県(以下この款において「譲渡割課税道府県」という。)の知事 | 税務署長 |
| 譲渡割課税道府県の知事 | 税務署長 | |
| 第七十二条の八十七第二項及び第三項並びに第七十二条の八十八第一項及び第二項前段 | 譲渡割課税道府県の知事 | 税務署長 |
| 第七十二条の八十九の二第一項 | 、第七十二条の八十八第一項及び第二項並びに前条各項 | 並びに第七十二条の八十八第一項及び第二項 |
| )は、前三条 | )は、第七十二条の八十七又は第七十二条の八十八第一項若しくは第二項前段 | |
| 、第七十二条の八十八第一項若しくは第二項又は前条各項 | 又は第七十二条の八十八第一項若しくは第二項 | |
| については、前三条 | については、第七十二条の八十七並びに第七十二条の八十八第一項及び第二項前段 | |
| 、地方税関係手続用電子情報処理組織(第七百六十二条第一号に規定する地方税関係手続用電子情報処理組織をいう。次条において同じ。)を使用し、かつ、地方税共同機構(第三項及び次条第十二項において「機構」という。)を経由して行う方法により譲渡割課税道府県の知事(前条第二項の事業者にあつては、同項に規定する道府県知事。第三項及び次条において同じ。)に | あらかじめ税務署長に届け出て行う電子情報処理組織(国税庁の使用に係る電子計算機(入出力装置を含む。以下この項及び第三項において同じ。)とその申告をする事業者の使用に係る電子計算機とを電気通信回線で接続した電子情報処理組織をいう。)を使用する方法として総務省令で定める方法により | |
| 第七十二条の八十九の二第三項 | 第七百六十二条第一号の機構 | 同項の国税庁 |
| 電子計算機(入出力装置を含む。) | 電子計算機 | |
| 同項に規定する譲渡割課税道府県の知事 | 税務署長 | |
| 第七十二条の八十九の三第一項前段 | 前条第一項の | 消費税法第四十六条の三第一項の規定の適用を受けている |
| 電気通信回線の故障、災害その他の理由により地方税関係手続用電子情報処理組織を使用することが困難であると認められる場合で、かつ、同項の規定を適用しないで納税申告書等を提出することができると認められる場合において、同項の規定を適用しないで納税申告書等を提出することについて同項に規定する譲渡割課税道府県の知事の承認を受けたときは、当該譲渡割課税道府県の知事 | 同項の規定によりその納税地を所轄する税務署長 | |
| 同項の申告 | 前条第一項の申告 | |
| 第七百六十二条第二号ロ(1) | 第四項、第七十二条の八十九の二第一項及び第三項 | 第四項 |
Supplementary Provisions, Article 9-6Special Provisions on the Payment of the Transfer Levy, etc.
第九条の六(譲渡割の納付の特例等)
A person liable for the transfer levy must, for the time being, notwithstanding Chapter I, Sections 2 through 14 and Article 72-89, pay the transfer levy to the State, together with the payment of consumption tax, in accordance with the rules for the payment of consumption tax. In this case, with respect to payment under each paragraph of Article 72-87 and Article 72-88, paragraph (1), "to the prefecture taxing the transfer levy" in those provisions is deemed to be replaced with "to the State".
譲渡割の納税義務者は、当分の間、第一章第二節から第十四節まで及び第七十二条の八十九の規定にかかわらず、譲渡割を、消費税の納付の例により、消費税の納付と併せて国に納付しなければならない。この場合において、第七十二条の八十七各項及び第七十二条の八十八第一項の規定による納付については、これらの規定中「当該譲渡割課税道府県に」とあるのは、「国に」とする。
Where the transfer levy and consumption tax have been paid, the transfer levy and consumption tax are deemed to have been paid in amounts equal to the amount paid apportioned to the amounts of the transfer levy and consumption tax that were assessed or filed together pursuant to Article 9-4 of the Supplementary Provisions or the preceding Article.
Where the transfer levy has been paid, the State is, by the last day of the second month following the month in which the payment was made, as provided by Cabinet Order, to pay the amount paid as the transfer levy into the prefecture in which the place for tax payment of the consumption tax paid together with that transfer levy is located. In this case, the prefecture that received that payment is to pay to the other prefecture, out of the amount received, the portion relating to the transfer levy of that other prefecture.
国は、譲渡割の納付があつた場合においては、当該納付があつた月の翌々月の末日までに、政令で定めるところにより、譲渡割として納付された額を当該譲渡割に併せて納付された消費税の納税地所在の道府県に払い込むものとする。この場合において、当該払込みを受けた道府県は、当該払込みを受けた金額のうち他の道府県の譲渡割に係るものを当該他の道府県に支払うものとする。
The amount that a prefecture that received payment from the State under the preceding paragraph is to pay to another prefecture and the amount that it is to receive from another prefecture are to be offset against each other between the relevant prefectures, as provided by Cabinet Order.
前項の規定により国から払込みを受けた道府県が他の道府県に支払うべき金額と他の道府県から支払を受けるべき金額は、政令で定めるところにより、関係道府県間でそれぞれ相殺するものとする。
Supplementary Provisions, Article 9-7Special Provisions on the Refund of the Transfer Levy, etc.
第九条の七(譲渡割の還付の特例等)
The refund of refunds or overpayments or payments by mistake relating to the transfer levy must, for the time being, notwithstanding Chapter I, Sections 2 through 14 and the latter part of Article 72-88, paragraph (2) and paragraph (3), be made by the State, in accordance with the rules for the refund of consumption tax, together with refunds or overpayments or payments by mistake relating to consumption tax (including interest on refund to be added thereto; referred to as "refund, etc." in the following Article and Article 9-10 of the Supplementary Provisions).
譲渡割に係る還付金又は過誤納金の還付は、当分の間、第一章第二節から第十四節まで並びに第七十二条の八十八第二項後段及び第三項の規定にかかわらず、国が、消費税の還付の例により、消費税に係る還付金又は過誤納金(これらに加算すべき還付加算金を含む。次条及び附則第九条の十において「還付金等」という。)と併せて行わなければならない。
filing and paymentmachine translation
「申告納付」
A way of collecting a local tax in which the taxpayer declares the tax base and the amount of tax due and pays the tax so declared.
Defined inArticle 1, paragraph (1), item (viii)· applies throughout the law
interest on refundmachine translation
「還付加算金」
Interest the head of a local government (地方団体の長) adds when refunding an overpayment or payment by mistake (過誤納金) or applying it to other sums, at 7.3% a year for the days from the day after a date Article 17-4, paragraph 1 sets for each kind of overpayment until the refund is decided or the sum applied.
Short name set inArticle 17-4, paragraph (1)
apportionment basismachine translation
「分割基準」
The basis, set by kind of business in Article 72-48, paragraph 3, for dividing the total tax base of enterprise tax (事業税) of a corporation with offices in two or more prefectures among those prefectures: employee numbers for manufacturing; numbers of offices and employees, line capacity or fixed assets for electricity supply; fixed assets for gas supply and warehousing; track length for railway and tramway businesses; and numbers of offices and employees, half each, for other businesses.
Defined inArticle 72-48, paragraph (3)
donation business yearmachine translation
「寄附金支出事業年度」
The business year that includes the day a corporation with approval to file blue returns (青色申告) under Article 121, paragraph 1 of the Corporation Tax Act made a specified donation (特定寄附金) to a certified local government (認定地方公共団体) for its town, people and work creation donation project (まち・ひと・しごと創生寄附活用事業), between the date Act No. 30 of 2016 comes into effect and 31 March 2028, other than a business year that includes the day of a dissolution (except by merger) or falls during liquidation.
Short name set inSupplementary Provisions, Article 9-2-2, paragraph (1)· applies only in this paragraph
amount of deductionmachine translation
「控除額」
In Article 9-2-2, paragraph 1 of the supplementary provisions (附則), 20 per cent of the specified donations (特定寄附金) a corporation made in a donation business year (寄附金支出事業年度) and counted as deductible expenses for corporation tax (apportioned where it has offices in more than one prefecture), which is deducted from its enterprise tax (事業税).
Short name set inSupplementary Provisions, Article 9-2-2, paragraph (1)· applies only in this paragraph
specified donationmachine translation
「特定寄附金」
A donation that a corporation holding the approval under Article 121, paragraph 1 of the Corporation Tax Act makes, from the date the Act Partially Amending the Local Revitalization Act (Act No. 30 of 2016) came into effect to 31 March 2028, to a certified local government (認定地方公共団体) under Article 8, paragraph 1 of the Local Revitalization Act in connection with the town, people and work creation donation project (まち・ひと・しごと創生寄附活用事業) in its certified local revitalization plan, other than one that brings the donor a special benefit such as sole use of a facility the donation pays for.
Short name set inSupplementary Provisions, Article 9-2-2, paragraph (1)· applies only in this paragraph and in Supplementary Provisions, Article 9-2-2, paragraph (2)
certified local governmentmachine translation
「認定地方公共団体」
A certified local government (認定地方公共団体) as defined in Article 8, paragraph 1 of the Local Revitalization Act, which draws up a certified regional revitalization plan (認定地域再生計画).
Short name set inSupplementary Provisions, Article 9-2-2, paragraph (1)· applies only in this paragraph
reassessment or determination, etc.machine translation
「更正決定等」
In Article 9-4, paragraph 1 and Article 9-11, paragraph 2 of the supplementary provisions (附則), a reassessment (更正), a determination (決定) under Article 25 of the Act on General Rules for National Taxes or an assessment and determination (賦課決定), as Article 58, paragraph 1, item 1(a) of that Act defines the term, here as made for the transfer levy (譲渡割) that the State assesses and collects together with consumption tax (消費税).
Short name set inSupplementary Provisions, Article 9-4, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 9-11, paragraph (2)
penalty taxmachine translation
「加算税」
The penalty taxes (加算税) charged on the transfer levy (譲渡割) of local consumption tax (地方消費税), which is assessed and collected following the practice of consumption tax (消費税); in Articles 9-4 to 9-16 of the supplementary provisions (附則) they are treated as transfer levy.
Defined inSupplementary Provisions, Article 9-4, paragraph (2)· applies only in this provision and in Supplementary Provisions, Article 9-9
electronic data processing system for local tax proceduresmachine translation
「地方税関係手続用電子情報処理組織」
The electronic data processing system, defined in Article 762, item 1, that links by telecommunications lines the computers of the heads of administrative organs (行政機関の長) — heads of local governments, the Minister for Internal Affairs and Communications (総務大臣), the Commissioner of the National Tax Agency (国税庁長官), regional taxation bureau commissioners, district directors of tax offices and others a Cabinet Order (政令) sets —, of the Local Tax Joint Organization (地方税共同機構), and of the persons who file returns and other notices under local tax laws or receive notices from those heads.
Defined inSupplementary Provisions, Article 9-5, paragraph (1)· applies only in this provision and in Article 72-89-3
refund, etc.machine translation
「還付金等」
A refund (還付金) or an overpayment or payment by mistake (過誤納金) of consumption tax (消費税), including the interest on refund (還付加算金) added to it, together with which the national government refunds those of the transfer levy of the local consumption tax (譲渡割) for the time being.
Short name set inSupplementary Provisions, Article 9-7, paragraph (1)· applies only in this provision and in Supplementary Provisions, Articles 9-8 and 9-10
district director
税務署長
The head of a tax office (税務署), the local office of the National Tax Agency that deals with taxpayers in its district (Act for Establishment of the Ministry of Finance, Article 24). It is the office a person usually deals with: an income tax return is filed with a district director (Income Tax Act, Article 120, paragraph (1)), and reassessments, determinations and the collection of national tax are done by the district director for the taxpayer's current place for tax payment (Act on General Rules for National Taxes, Articles 30 and 43). A person who objects to what a district director has decided can ask that director to look at it again (再調査の請求) or go straight to the National Tax Tribunal (Article 75, paragraph (1), item (i)) — unless the notice of the decision says officials of a Regional Taxation Bureau or of the National Tax Agency investigated, in which case it counts as the regional commissioner's decision, with the same choice, or as the Commissioner of the National Tax Agency's, which can only be challenged by a request for review to the Commissioner (Article 75, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Art. 24, Act on General Rules for National Taxes, Arts. 30, 43, 75 and Income Tax Act, Art. 120 as a reference.