Supplementary Provisions, Article 15Transitional Measures Concerning Municipal Inhabitant Tax
第十五条（市町村民税に関する経過措置）
Except as otherwise specially provided, the provisions of the New Act relating to individual municipal inhabitant tax apply to individual municipal inhabitant tax for fiscal 2015 and subsequent fiscal years, and with regard to individual municipal inhabitant tax for fiscal 2014 and earlier fiscal years, the provisions then in force continue to govern.
別段の定めがあるものを除き、新法の規定中個人の市町村民税に関する部分は、平成二十七年度以後の年度分の個人の市町村民税について適用し、平成二十六年度分までの個人の市町村民税については、なお従前の例による。
The provisions of Article 313, paragraph (2) of the New Act apply to individual municipal inhabitant tax for fiscal 2016 and subsequent fiscal years, and with regard to individual municipal inhabitant tax for fiscal 2015 and earlier fiscal years, the provisions then in force continue to govern.
新法第三百十三条第二項の規定は、平成二十八年度以後の年度分の個人の市町村民税について適用し、平成二十七年度分までの個人の市町村民税については、なお従前の例による。
The provisions of Article 314-7, paragraph (2) of the New Act apply to individual municipal inhabitant tax for fiscal 2016 and subsequent fiscal years, and with regard to individual municipal inhabitant tax for fiscal 2015 and earlier fiscal years, the provisions then in force continue to govern.
新法第三百十四条の七第二項の規定は、平成二十八年度以後の年度分の個人の市町村民税について適用し、平成二十七年度分までの個人の市町村民税については、なお従前の例による。
The provisions of Article 7, paragraphs (8) through (14) of the Supplementary Provisions of the New Act apply to donations listed in Article 314-7, paragraph (1), item (i) of the New Act that a person liable for the municipal inhabitant tax income levy pays on or after the Effective Date.
新法附則第七条第八項から第十四項までの規定は、市町村民税の所得割の納税義務者が施行日以後に支出する新法第三百十四条の七第一項第一号に掲げる寄附金について適用する。
The provisions of Article 7-2, paragraphs (4) through (6) and Article 7-3, paragraph (2) of the Supplementary Provisions of the New Act apply to individual municipal inhabitant tax for fiscal 2016 and subsequent fiscal years.
新法附則第七条の二第四項から第六項まで及び第七条の三第二項の規定は、平成二十八年度以後の年度分の個人の市町村民税について適用する。
Except as otherwise provided, the provisions of the New Act relating to corporate municipal inhabitant tax apply to corporate municipal inhabitant tax for business years beginning on or after the Effective Date and corporate municipal inhabitant tax for consolidated business years beginning on or after the Effective Date, and with regard to corporate municipal inhabitant tax for business years that began before the Effective Date and corporate municipal inhabitant tax for consolidated business years that began before the Effective Date, the provisions then in force continue to govern.
The provisions of Article 292, paragraph (1), item (iv) of the New Act (limited to the part pertaining to Articles 42-12 and 42-12-2 of the Act on Special Measures Concerning Taxation as amended by Article 8 of the Income Tax Act Amendment Act; the same applies hereinafter in this paragraph) and item (iv)-3 of that paragraph (limited to the part pertaining to Articles 68-15-2 and 68-15-3 of the Act on Special Measures Concerning Taxation as amended by Article 8 of the Income Tax Act Amendment Act; the same applies hereinafter in this paragraph), and Article 8, paragraph (3) (limited to the part pertaining to the provisions of Article 292, paragraph (1), item (iv) of the New Act), paragraph (4) (limited to the part pertaining to the provisions of Article 292, paragraph (1), item (iv)-3 of the New Act), paragraph (5) (limited to the part pertaining to the provisions of Article 292, paragraph (1), item (iv) of the New Act) and paragraph (6) (limited to the part pertaining to the provisions of Article 292, paragraph (1), item (iv)-3 of the New Act) of the Supplementary Provisions of the New Act, apply to corporate municipal inhabitant tax for business years ending on or after the date of enforcement of the provisions listed in Article 1, item (xiii) of the Supplementary Provisions and corporate municipal inhabitant tax for consolidated business years ending on or after that date, and with regard to corporate municipal inhabitant tax for business years that ended before that date and corporate municipal inhabitant tax for consolidated business years that ended before that date, the provisions then in force continue to govern.
新法第二百九十二条第一項第四号（所得税法等改正法第八条の規定による改正後の租税特別措置法第四十二条の十二及び第四十二条の十二の二の規定に係る部分に限る。以下この項において同じ。）及び第四号の三（所得税法等改正法第八条の規定による改正後の租税特別措置法第六十八条の十五の二及び第六十八条の十五の三の規定に係る部分に限る。以下この項において同じ。）並びに附則第八条第三項（新法第二百九十二条第一項第四号の規定に係る部分に限る。）、第四項（新法第二百九十二条第一項第四号の三の規定に係る部分に限る。）、第五項（新法第二百九十二条第一項第四号の規定に係る部分に限る。）及び第六項（新法第二百九十二条第一項第四号の三の規定に係る部分に限る。）の規定は、附則第一条第十三号に掲げる規定の施行の日以後に終了する事業年度分の法人の市町村民税及び同日以後に終了する連結事業年度分の法人の市町村民税について適用し、同日前に終了した事業年度分の法人の市町村民税及び同日前に終了した連結事業年度分の法人の市町村民税については、なお従前の例による。
With respect to the application, during the period from the Effective Date to the day preceding the date of enforcement of the provisions listed in Article 1, item (xiii) of the Supplementary Provisions, of Article 292, paragraph (1), item (iv)-3 of the New Act (including where it is applied with the terms deemed to be replaced pursuant to Article 8, paragraph (6) of the Supplementary Provisions of the New Act), the words "Article 68-15-3" in that item are deemed to be replaced with "Article 68-15-2", the words "through Article 68-15-3" in Article 8, paragraph (6) of the Supplementary Provisions of the New Act are deemed to be replaced with "through Article 68-15-2", and the words "Article 68-15, Article 68-15-3" are deemed to be replaced with "Article 68-15".
With respect to the application of Article 312, paragraph (1) of the New Act to corporate municipal inhabitant tax for the first business year beginning on or after the Effective Date and corporate municipal inhabitant tax for the first consolidated business year beginning on or after the Effective Date of a corporation that files and pays under Article 321-8, paragraph (1) of the New Act and is obliged to submit the return prescribed in Article 71, paragraph (1) of the Corporation Tax Act (excluding the case where Article 72, paragraph (1) of that Act applies), a corporation that files and pays under Article 321-8, paragraph (2) of the New Act, and a corporation that pays under Article 321-8, paragraph (3) of the New Act, the words "the amount of stated capital, etc. is" in Article 312, paragraph (1) of the New Act are deemed to be replaced with "the amount of stated capital, etc. prescribed in Article 292, paragraph (1), item (iv)-5 of the Local Tax Act prior to its amendment by Article 1 of the Act Partially Amending the Local Tax Act, etc. (Act No. 2 of 2015) is", and Article 312, paragraphs (6) and (7) of the New Act do not apply. In this case, Article 312, paragraph (5) of the Former Act remains in force.
新法第三百二十一条の八第一項の規定によって申告納付する法人で法人税法第七十一条第一項（同法第七十二条第一項の規定が適用される場合を除く。）に規定する申告書を提出する義務があるもの並びに新法第三百二十一条の八第二項の規定によって申告納付する法人及び同条第三項の規定によって納付する法人の施行日以後に開始する最初の事業年度分の法人の市町村民税及び施行日以後に開始する最初の連結事業年度分の法人の市町村民税についての新法第三百十二条第一項の規定の適用については、同項中「資本金等の額が」とあるのは「地方税法等の一部を改正する法律（平成二十七年法律第二号）第一条の規定による改正前の地方税法第二百九十二条第一項第四号の五に規定する資本金等の額が」とし、同条第六項及び第七項の規定は、適用しないものとする。この場合において、旧法第三百十二条第五項の規定は、なおその効力を有する。
Where a corporation prescribed in Article 321-8, paragraph (5) of the New Act has a deficit before application of consolidated taxation prescribed in Article 321-8, paragraph (5) of the New Act or a disaster loss deficit before application of consolidated taxation prescribed in Article 321-8, paragraph (5) of the New Act, the application of Article 321-8, paragraph (6) of the New Act to that deficit before application of consolidated taxation or that disaster loss deficit before application of consolidated taxation is as follows:
新法第三百二十一条の八第五項に規定する法人について、同項に規定する連結適用前欠損金額又は同項に規定する連結適用前災害損失欠損金額がある場合における当該連結適用前欠損金額又は当該連結適用前災害損失欠損金額に係る同条第六項の規定の適用については、次に定めるところによる。
where the start date of the first consolidated business year prescribed in Article 321-8, paragraph (5) of the New Act of the corporation (hereinafter in this paragraph referred to as the "first consolidated business year") (where there are start dates of two or more first consolidated business years, the start date of the first first consolidated business year after the business year in which that deficit before application of consolidated taxation or that disaster loss deficit before application of consolidated taxation arose; the same applies in the following item) is before April 1, 2012, the words "that Act" in Article 321-8, paragraph (6), item (i) of the New Act are deemed to be replaced with "the Corporation Tax Act prior to its amendment by Article 2 of the Act Partially Amending the Income Tax Act, etc. to Build a Tax System Responding to Changes in the Economic and Social Structure (Act No. 114 of 2011) (referred to as the "pre-2011-amendment Corporation Tax Act" in the following item)", and the words "Article 81-12, paragraph (3) of that Act" in item (ii) of that paragraph are deemed to be replaced with "Article 81-12, paragraph (3) of the pre-2011-amendment Corporation Tax Act".
当該法人の新法第三百二十一条の八第五項に規定する最初連結事業年度（以下この項において「最初連結事業年度」という。）の開始の日（二以上の最初連結事業年度の開始の日がある場合には、当該連結適用前欠損金額又は当該連結適用前災害損失欠損金額の生じた事業年度後最初の最初連結事業年度の開始の日。次号において同じ。）が平成二十四年四月一日前である場合には、同条第六項第一号中「同法」とあるのは「経済社会の構造の変化に対応した税制の構築を図るための所得税法等の一部を改正する法律（平成二十三年法律第百十四号）第二条の規定による改正前の法人税法（次号において「平成二十三年改正前の法人税法」という。）」と、同項第二号中「同法第八十一条の十二第三項」とあるのは「平成二十三年改正前の法人税法第八十一条の十二第三項」とする。
where the start date of the first consolidated business year of the corporation falls during the period from April 1, 2012 through March 31, 2015, the words "that Act" in Article 321-8, paragraph (6), item (i) of the New Act are deemed to be replaced with "the Corporation Tax Act prior to its amendment by Article 2 of the Act Partially Amending the Income Tax Act, etc. (Act No. 9 of 2015) (referred to as the "pre-2015-amendment Corporation Tax Act" in the following item)", and the words "Article 81-12, paragraph (3) of that Act" in item (ii) of that paragraph are deemed to be replaced with "Article 81-12, paragraph (3) of the pre-2015-amendment Corporation Tax Act".
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
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 2 of 2015.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Act No. 2 of 2015, the amending Act these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
the Former Actmachine translation
「旧法」
This Act as it stood before Article 1 of Act No. 2 of 2015 amended it.
Short name set inSupplementary Provisions, Article 6, paragraph (4)
Income Tax Act Amendment Actmachine translation
「所得税法等改正法」
Short name for the Act Partially Amending the Income Tax Act, etc. (Act No. 9 of 2015).
Short name set inSupplementary Provisions, Article 6, paragraph (8)
first consolidated business yearmachine translation
「最初連結事業年度」
In Article 15, paragraph 10 of the supplementary provisions (附則) of Act No. 2 of 2015, the first consolidated business year (最初連結事業年度) as Article 321-8, paragraph 5 of the Local Tax Act as that Act amended it defined it.
Short name set inSupplementary Provisions, Article 15, paragraph (10), item (i)· applies only in this paragraph