Supplementary Provisions, Article 13Transitional Measures Concerning Municipal Inhabitant Tax
第十三条（市町村民税に関する経過措置）
Except as otherwise provided, the provisions of the New Act relating to individual municipal inhabitant tax apply from individual municipal inhabitant tax for fiscal year 2019, and the provisions then in force continue to govern individual municipal inhabitant tax up to fiscal year 2018.
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、令和元年度以後の年度分の個人の市町村民税について適用し、平成三十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, paragraphs (1) and (11) of the New Act and Article 5-5, paragraph (2), Article 5-6, paragraph (2), Article 5-7, paragraph (2) and Article 7-2, paragraphs (4) and (5) of the Supplementary Provisions of the New Act apply from individual municipal inhabitant tax for fiscal year 2020, and the provisions then in force continue to govern individual municipal inhabitant tax up to fiscal year 2019.
新法第三百十四条の七第一項及び第十一項並びに附則第五条の五第二項、第五条の六第二項、第五条の七第二項並びに第七条の二第四項及び第五項の規定は、令和二年度以後の年度分の個人の市町村民税について適用し、令和元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。
With regard to the application of the provisions of Article 314-7, paragraphs (1) and (11) of the New Act and Article 5-5, paragraph (2), Article 5-7, paragraph (2) and Article 7-2, paragraph (4) of the Supplementary Provisions of the New Act, only for individual municipal inhabitant tax for fiscal year 2020, the phrases set forth in the middle column of the following table in the provisions of the New Act set forth in the left-hand column of the table are deemed to be replaced with the phrases set forth in the right-hand column of the table, respectively.
| Article 314-7, paragraph (1) | donations eligible for the special deduction in the previous year and the total amount of those donations eligible for the special deduction | donations eligible for the special deduction or donations set forth in item (i) (limited to those paid before June 1, 2019) in the previous year and the total amount of those donations |
| Article 314-7, paragraph (11) | the total amount of donations eligible for the special deduction | the total amount of donations eligible for the special deduction and item 1 donations (limited to those paid before June 1, 2019) |
| Article 5-5, paragraph (2) of the Supplementary Provisions | donations eligible for the special deduction prescribed in paragraph (2) of that Article that were paid | donations eligible for the special deduction prescribed in paragraph (2) of that Article and donations set forth in paragraph (1), item (i) of that Article (limited to those paid before June 1, 2019) that were paid |
| Article 5-7, paragraph (2) of the Supplementary Provisions | paid donations eligible for the special deduction" | one paid before June 1, 2019)" |
| 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 | one paid before June 1, 2019) (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 these donations | |
| is deemed | is deemed, and the phrase "June 1, 2019)" is deemed to be replaced with "June 1, 2019, and excluding the portion of the amount of interest, etc. prescribed in that paragraph to which Article 4-5, paragraph (1) of the Act on Special Measures Concerning Taxation applied that corresponds to the amount calculated as provided by Cabinet Order as having been appropriated to the payment of that donation.)" | |
| Article 7-2, paragraph (4) of the Supplementary Provisions | donation eligible for the special deduction | donation eligible for the special deduction or a donation set forth in Article 314-7, paragraph (1), item (i) (limited to one paid before June 1, 2019) |
| has been sent for that person pursuant to paragraph (12) of the preceding Article | has been sent for that person pursuant to paragraph (12) of the preceding Article, or a special filing notice prescribed in Article 7, paragraph (8) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions of Article 1 of the Act Partially Amending the Local Tax Act, etc. (Act No. 2 of 2019) has been sent for that person pursuant to Article 7, paragraph (12) of those Supplementary Provisions, which is to continue to be governed by the provisions then in force pursuant to Article 13, paragraph (7) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. |
新法第三百十四条の七第一項及び第十一項並びに附則第五条の五第二項、第五条の七第二項及び第七条の二第四項の規定の適用については、令和二年度分の個人の市町村民税に限り、次の表の上欄に掲げる新法の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。
| 第三百十四条の七第一項 | を支出し、当該特例控除対象寄附金 | 又は第一号に掲げる寄附金（令和元年六月一日前に支出したものに限る。）を支出し、これらの寄附金 |
| 第三百十四条の七第十一項 | 特例控除対象寄附金の額 | 特例控除対象寄附金の額及び第一号寄附金（令和元年六月一日前に支出したものに限る。）の額 |
| 附則第五条の五第二項 | 特例控除対象寄附金の額 | 特例控除対象寄附金の額及び同条第一項第一号に掲げる寄附金（令和元年六月一日前に支出したものに限る。）の額 |
| 附則第五条の七第二項 | に特例控除対象寄附金」 | 支出したものに限る。）」 |
| に特例控除対象寄附金（同項の規定の適用を受けた同項に規定する利子等の金額のうち当該特例控除対象寄附金 | 支出したものに限る。）（同項の規定の適用を受けた同項に規定する利子等の金額のうちこれらの寄附金 | |
| とする | と、「限る。）」とあるのは「限り、租税特別措置法第四条の五第一項の規定の適用を受けた同項に規定する利子等の金額のうち当該寄附金の支出に充てられたものとして政令で定めるところにより計算した金額に相当する部分を除く。）」とする | |
| 附則第七条の二第四項 | 特例控除対象寄附金 | 特例控除対象寄附金又は同条第一項第一号に掲げる寄附金（令和元年六月一日前に支出したものに限る。） |
| 送付 | 送付又は地方税法等の一部を改正する法律（平成三十一年法律第二号）附則第十三条第七項の規定によりなお従前の例によることとされる同法第一条の規定による改正前の地方税法附則第七条第十二項の規定による同条第八項に規定する申告特例通知書の送付 |
The provisions of Article 314-7, paragraphs (2) and (9) of the New Act apply to donations set forth in Article 314-7, paragraph (1), item (i) of the New Act that a person liable for the income levy of municipal inhabitant tax pays on or after the date of enforcement of the provisions set forth in Article 1, item (i) of the Supplementary Provisions.
新法第三百十四条の七第二項及び第九項の規定は、市町村民税の所得割の納税義務者が附則第一条第一号に掲げる規定の施行の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。
A prefecture, municipality or special ward that intends to receive a designation under Article 314-7, paragraph (2) of the New Act (referred to as a "prefecture, etc." in the following paragraph) may, even before the date of enforcement of the provisions set forth in Article 1, item (i) of the Supplementary Provisions, submit, in accordance with the rules of Article 314-7, paragraph (3) of the New Act, the written request prescribed in that paragraph.
新法第三百十四条の七第二項の規定による指定を受けようとする都道府県、市町村又は特別区（次項において「都道府県等」という。）は、附則第一条第一号に掲げる規定の施行の日前においても、新法第三百十四条の七第三項の規定の例により、同項に規定する申出書を提出することができる。
In the case where the written request prescribed in Article 314-7, paragraph (3) of the New Act has been submitted pursuant to the provisions of the preceding paragraph, the Minister for Internal Affairs and Communications may, even before the date of enforcement of the provisions set forth in Article 1, item (i) of the Supplementary Provisions, in accordance with the rules of Article 314-7, paragraphs (2), (7), (8) and (10) of the New Act, make the designation under paragraph (2) of that Article, give the public notice under paragraph (7) of that Article and hear the opinion of the Local Finance Council under paragraph (8) of that Article. In this case, the prefecture, etc. that received that designation is deemed to have received the designation under paragraph (2) of that Article on that date.
The provisions of Article 7, paragraphs (8) through (13) of the Supplementary Provisions of the New Act apply to donations eligible for the special deduction prescribed in Article 314-7, paragraph (2) of the New Act that a person liable for the income levy of municipal inhabitant tax pays on or after the date of enforcement of the provisions set forth in Article 1, item (i) of the Supplementary Provisions, and the provisions then in force continue to govern donations set forth in Article 314-7, paragraph (1), item (i) of the Former Act that a person liable for the income levy of municipal inhabitant tax paid before that date. In this case, with regard to the application of the provisions of Article 7, paragraphs (9) and (13) of the Supplementary Provisions of the New Act to donations eligible for the special deduction prescribed in Article 314-7, paragraph (2) of the New Act that a person liable for the income levy of municipal inhabitant tax pays during the period from the date of enforcement of the provisions set forth in Article 1, item (i) of the Supplementary Provisions to December 31, 2019, the phrase "makes" in Article 7, paragraph (9) of the Supplementary Provisions of the New Act is deemed to be replaced with "or makes the request for the special filing procedure prescribed in Article 7, paragraph (9) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions of Article 1 of the Act Partially Amending the Local Tax Act, etc. (Act No. 2 of 2019)", the phrase "donation eligible for the special deduction" in Article 7, paragraph (13), item (iii) of the Supplementary Provisions of the New Act is deemed to be replaced with "donation eligible for the special deduction or a donation set forth in Article 314-7, paragraph (1), item (i) (limited to one paid before June 1, 2019)", and the phrase "sent" in that item is deemed to be replaced with "sent, or sent the special filing notice prescribed in Article 7, paragraph (8) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions of Article 1 of the Act Partially Amending the Local Tax Act, etc. (Act No. 2 of 2019), pursuant to Article 7, paragraph (12) of those Supplementary Provisions", and with regard to the application of the provisions of Article 7, paragraph (13) of the Supplementary Provisions of the Former Act to donations set forth in Article 314-7, paragraph (1), item (i) of the Former Act that a person liable for the income levy of municipal inhabitant tax paid during the period from January 1, 2019 to May 31, 2019, the phrase "sent" in Article 7, paragraph (13), item (iii) of the Supplementary Provisions of the Former Act is deemed to be replaced with "sent, or sent the special filing notice prescribed in Article 7, paragraph (8) of the Supplementary Provisions of the Local Tax Act after the amendment by the provisions of Article 1 of the Act Partially Amending the Local Tax Act, etc. (Act No. 2 of 2019), pursuant to Article 7, paragraph (12) of those Supplementary Provisions".
新法附則第七条第八項から第十三項までの規定は、市町村民税の所得割の納税義務者が附則第一条第一号に掲げる規定の施行の日以後に支出する新法第三百十四条の七第二項に規定する特例控除対象寄附金について適用し、市町村民税の所得割の納税義務者が同日前に支出した旧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は、なお従前の例による。この場合において、市町村民税の所得割の納税義務者が附則第一条第一号に掲げる規定の施行の日から令和元年十二月三十一日までの間に支出する新法第三百十四条の七第二項に規定する特例控除対象寄附金に係る新法附則第七条第九項及び第十三項の規定の適用については、同条第九項中「を行う」とあるのは「又は地方税法等の一部を改正する法律（平成三十一年法律第二号）第一条の規定による改正前の地方税法附則第七条第九項に規定する申告特例の求めを行う」と、同条第十三項第三号中「特例控除対象寄附金」とあるのは「特例控除対象寄附金又は第三百十四条の七第一項第一号に掲げる寄附金（令和元年六月一日前に支出したものに限る。）」と、「送付した」とあるのは「送付し、又は地方税法等の一部を改正する法律（平成三十一年法律第二号）第一条の規定による改正前の地方税法附則第七条第十二項の規定により同条第八項に規定する申告特例通知書を送付した」とし、市町村民税の所得割の納税義務者が平成三十一年一月一日から令和元年五月三十一日までの間に支出した旧法第三百十四条の七第一項第一号に掲げる寄附金に係る旧法附則第七条第十三項の規定の適用については、同項第三号中「送付した」とあるのは、「送付し、又は地方税法等の一部を改正する法律（平成三十一年法律第二号）第一条の規定による改正後の地方税法附則第七条第十二項の規定により同条第八項に規定する申告特例通知書を送付した」とする。
Except as provided in the following paragraph, 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 the provisions then in force continue to govern 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 of Article 7-5 of the Supplementary Provisions of the New Act (limited to the part relating to corporate municipal inhabitant tax) apply to corporate municipal inhabitant tax for business years ending on or after the Effective Date.
special filing noticemachine translation
「申告特例通知書」
A document that a prefectural governor or municipal or special ward mayor receiving a special deduction donation (特例控除対象寄附金) sends, at the donor's request, to the mayor of the municipality where the donor lives at the assessment date, setting out what is needed for the donation tax credit, so that the donor need not file an inhabitant tax return for it.
Short name set inSupplementary Provisions, Article 7, paragraph (8)· applies only in this provision and in Supplementary Provisions, Article 7, paragraphs (9), (12) and (13)
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 2 of 2019.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Former Actmachine translation
「旧法」
This Act as it stood before Article 1 of Act No. 2 of 2019 amended it.
Short name set inSupplementary Provisions, Article 2, paragraph (7)
the Effective Datemachine translation
「施行日」
The date Act No. 2 of 2019, the amending Act these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 2, paragraph (8)
prefecture, etc.machine translation
「都道府県等」
A prefecture, municipality or special ward (特別区).
Short name set inSupplementary Provisions, Article 13, paragraph (5)· applies only in this provision and in Supplementary Provisions, Article 13, paragraph (6)
special ward
特別区
A ward (区) of a metropolis (都) (Local Autonomy Act, Article 281, paragraph (1)). Today the only special wards are the 23 wards of Tokyo. A special ward is a basic local government in its own right: it does, in general, the work a city, town or village (市町村) does elsewhere, apart from what the metropolis does across all the wards as one (Article 281-2, paragraph (2)). Where a law or order gives a city (市) work to do, its provisions on that work also apply to a special ward, for the work the ward does (Article 281, paragraph (2), and Article 283, paragraph (2)); a Cabinet Order (政令) can make special rules where they cannot apply as they stand (Article 283, paragraph (3)).
Written by AI using Local Autonomy Act, Arts. 281, 281-2, 283 as a reference.