Supplementary Provisions, Article 5
第五条
The provisions of the Local Tax Act as amended by the provisions set forth in Article 1, item (vi) of the Supplementary Provisions relating to individual prefectural inhabitant tax apply from individual prefectural inhabitant tax for fiscal year 2024, and the provisions then in force continue to govern individual prefectural inhabitant tax up to fiscal year 2023.
附則第一条第六号に掲げる規定による改正後の地方税法の規定中個人の道府県民税に関する部分は、令和六年度以後の年度分の個人の道府県民税について適用し、令和五年度分までの個人の道府県民税については、なお従前の例による。
Except as otherwise provided, the provisions of the Local Tax Act as amended by the provisions set forth in Article 1, item (v) of the Supplementary Provisions (hereinafter referred to as the "2022 New Act") relating to corporate prefectural inhabitant tax apply to corporate prefectural inhabitant tax for business years beginning on or after the date of enforcement of the provisions set forth in that item (hereinafter referred to as the "Item 5 Effective Date") (excluding a business year for which the consolidated parent corporation business year (meaning the consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the 2022 Former Corporation Tax Act; the same applies hereinafter) of a consolidated subsidiary corporation prescribed in Article 2, item (xii)-7 of the Corporation Tax Act prior to amendment by the provisions of Article 3 of the Income Tax Act Amendment Act (limited to the amending provisions set forth in Article 1, item (v), (b) of the Supplementary Provisions of the Income Tax Act Amendment Act; the same applies in Article 7, paragraph (5) of the Supplementary Provisions; hereinafter referred to as the "2022 Former Corporation Tax Act" in this paragraph and the following paragraph) (hereinafter referred to as a "consolidated subsidiary corporation") began before the Item 5 Effective Date; referred to as a "business year beginning on or after the Item 5 Effective Date" in paragraphs (4) through (6)).
別段の定めがあるものを除き、附則第一条第五号に掲げる規定による改正後の地方税法（以下「四年新法」という。）の規定中法人の道府県民税に関する部分は、同号に掲げる規定の施行の日（以下「五号施行日」という。）以後に開始する事業年度（所得税法等改正法第三条の規定（所得税法等改正法附則第一条第五号ロに掲げる改正規定に限る。附則第七条第五項において同じ。）による改正前の法人税法（以下この項及び次項において「四年旧法人税法」という。）第二条第十二号の七に規定する連結子法人（以下「連結子法人」という。）の連結親法人事業年度（四年旧法人税法第十五条の二第一項に規定する連結親法人事業年度をいう。以下同じ。）が五号施行日前に開始した事業年度を除く。第四項から第六項までにおいて「五号施行日以後事業年度」という。）分の法人の道府県民税について適用する。
Except as otherwise provided, with regard to corporate prefectural inhabitant tax for business years beginning before the Item 5 Effective Date (including business years for which the consolidated parent corporation business year of a consolidated subsidiary corporation began before the Item 5 Effective Date) and corporate prefectural inhabitant tax for consolidated business years beginning before the Item 5 Effective Date (meaning the consolidated business years prescribed in Article 15-2, paragraph (1) of the 2022 Former Corporation Tax Act; the same applies hereinafter) (including consolidated business years for which the consolidated parent corporation business year of a consolidated subsidiary corporation began before the Item 5 Effective Date), the provisions of the Local Tax Act prior to amendment by the provisions set forth in Article 1, item (v) of the Supplementary Provisions (hereinafter referred to as the "2022 Former Act") relating to corporate prefectural inhabitant tax remain in force.
The provisions of Article 53, paragraphs (3), (5) and (6) of the 2022 New Act apply mutatis mutandis to the deduction, in a business year beginning on or after the item 5 effective date, of the deductible individually attributed adjustment amount prescribed in Article 53, paragraph (6) of the 2022 Former Act that is to remain in force pursuant to the provisions of the preceding paragraph. In this case, the necessary technical replacements of terms are specified by Cabinet Order.
四年新法第五十三条第三項、第五項及び第六項の規定は、前項の規定によりなおその効力を有するものとされた四年旧法第五十三条第六項に規定する控除対象個別帰属調整額の五号施行日以後事業年度における控除について準用する。この場合において、必要な技術的読替えは、政令で定める。
The provisions of Article 53, paragraphs (3), (5) and (6) of the 2022 New Act apply mutatis mutandis to the deduction, in a business year beginning on or after the item 5 effective date, of the deductible individually attributed tax amount prescribed in Article 53, paragraph (9) of the 2022 Former Act that is to remain in force pursuant to the provisions of paragraph (3). In this case, the necessary technical replacements of terms are specified by Cabinet Order.
四年新法第五十三条第三項、第五項及び第六項の規定は、第三項の規定によりなおその効力を有するものとされた四年旧法第五十三条第九項に規定する控除対象個別帰属税額の五号施行日以後事業年度における控除について準用する。この場合において、必要な技術的読替えは、政令で定める。
The provisions of Article 53, paragraphs (26), (28) and (29) of the 2022 New Act apply mutatis mutandis to the deduction, in a business year beginning on or after the item 5 effective date, of the deductible individually attributed refund tax amount prescribed in Article 53, paragraph (15) of the 2022 Former Act that is to remain in force pursuant to the provisions of paragraph (3). In this case, the necessary technical replacements of terms are specified by Cabinet Order.
四年新法第五十三条第二十六項、第二十八項及び第二十九項の規定は、第三項の規定によりなおその効力を有するものとされた四年旧法第五十三条第十五項に規定する控除対象個別帰属還付税額の五号施行日以後事業年度における控除について準用する。この場合において、必要な技術的読替えは、政令で定める。
With regard to the application of the provisions of Article 53, paragraphs (3) and (5) of the 2022 New Act to the deficit before application of group tax sharing prescribed in Article 53, paragraph (3) of the 2022 New Act that arose in a business year beginning before April 1, 2018, the phrases set forth in the middle column of the following table in the provisions of that Article 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.
| paragraph (3) | within 10 years | within nine years |
| paragraph (5) | within 10 years | within nine years |
| business year within preceding ten years | business year within preceding nine years |
With regard to the application of the provisions of Article 53, paragraphs (7) and (8) of the 2022 New Act to the pre-merger loss amount prescribed in Article 53, paragraph (7) of the 2022 New Act that arose in a business year beginning before April 1, 2018, the phrases set forth in the middle column of the following table in the provisions of that Article 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.
| paragraph (7) | within 10 years | within nine years |
| business year within preceding ten years | business year within preceding nine years | |
| paragraph (8) | within 10 years | within nine years |
deficit before application of group tax sharingmachine translation
「通算適用前欠損金額」
A deficit (欠損金額) under Article 57, paragraph 1 of the Corporation Tax Act, other than one Article 58, paragraph 1 of that Act treats as nil, that Article 57, paragraph 6 or 8 of that Act treats as nil once the corporation's group tax sharing approval takes effect; the corporation tax levy (法人税割) base is reduced by an amount for it in later business years.
Defined inArticle 53, paragraph (3)· applies only in this provision and in Article 53, paragraphs (4) to (6)
pre-merger loss amountmachine translation
「合併等前欠損金額」
A loss (欠損金額) under Article 57, paragraph 1 of the Corporation Tax Act of the merged or liquidated corporation (被合併法人等), other than one that Article 57, paragraph 6 or Article 58, paragraph 1 of that Act treats as not existing, to which Article 57, paragraph 2 of that Act was not applied because of item 1 of its paragraph 7.
Defined inArticle 53, paragraph (7)· applies only in this paragraph and in Article 53, paragraphs (8) and (9)
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. 8 of 2020).
Short name set inSupplementary Provisions, Article 4, paragraph (7)
Item 5 Effective Datemachine translation
「五号施行日」
1 April 2022, the date the provisions listed in Article 1, item 5 of the supplementary provisions (附則) of Act No. 5 of 2020 come into effect.
Short name set inSupplementary Provisions, Article 5, paragraph (2)
business year beginning on or after the item 5 effective datemachine translation
「五号施行日以後事業年度」
A business year beginning on or after 1 April 2022, the date the provisions listed in Article 1, item 5 of the supplementary provisions (附則) of Act No. 5 of 2020 come into effect, other than a business year of a consolidated subsidiary (連結子法人) whose consolidated parent's business year began before that date.
Short name set inSupplementary Provisions, Article 5, paragraph (2)· applies only in this provision and in Supplementary Provisions, Article 5, paragraphs (4) to (6)
the 2022 New Actmachine translation
「四年新法」
The Local Tax Act as amended by the provisions listed in Article 1, item 5 of the supplementary provisions (附則) of Act No. 5 of 2020, which come into effect on 1 April 2022.
Short name set inSupplementary Provisions, Article 5, paragraph (2)
the 2022 Former Corporation Tax Actmachine translation
「四年旧法人税法」
The Corporation Tax Act as it stood before Article 3 of Act No. 8 of 2020, an Act partially amending the Income Tax Act and other laws, amended it — counting only the amendments listed in Article 1, item 5(b) of that Act's supplementary provisions (附則).
Short name set inSupplementary Provisions, Article 5, paragraph (2)· applies only in this paragraph and in Supplementary Provisions, Article 5, paragraph (3)
consolidated subsidiary corporationmachine translation
「連結子法人」
A consolidated subsidiary corporation as defined in Article 2, item 12-7 of the Corporation Tax Act as it stood before Article 3 of Act No. 8 of 2020, which amended the Income Tax Act and other laws, amended it.
Short name set inSupplementary Provisions, Article 5, paragraph (2)
consolidated parent corporation business yearmachine translation
「連結親法人事業年度」
A consolidated parent corporation business year as defined in Article 15-2, paragraph 1 of the Corporation Tax Act as it stood before Article 3 of Act No. 8 of 2020, which amended the Income Tax Act and other laws, amended it.
Defined inSupplementary Provisions, Article 5, paragraph (2)
the 2022 Former Actmachine translation
「四年旧法」
The Local Tax Act as it stood before the provisions listed in Article 1, item 5 of the supplementary provisions (附則) of Act No. 5 of 2020, which come into effect on 1 April 2022, amended it.
Short name set inSupplementary Provisions, Article 5, paragraph (3)
consolidated business yearmachine translation
「連結事業年度」
A consolidated business year as defined in Article 15-2, paragraph 1 of the Corporation Tax Act as it stood before Article 3 of Act No. 8 of 2020, which amended the Income Tax Act and other laws, amended it.
Defined inSupplementary Provisions, Article 5, paragraph (3)