Supplementary Provisions, Article 3Transitional Measures Concerning Prefectural Inhabitant Tax
第三条（道府県民税に関する経過措置）
The provisions of Article 45-3-2, paragraph (1) of the New Act apply to the returns prescribed in Article 45-3-2, paragraph (1) of the New Act and Article 45-3-2, paragraph (2) of the New Act that are submitted for the salary prescribed in Article 45-3-2, paragraph (1) of the New Act that is to be received on or after the date of enforcement of the provisions set forth in Article 1, item (iii) of the Supplementary Provisions (hereinafter referred to as the "Item 3 Effective Date"), and the provisions then in force continue to govern the returns prescribed in Article 45-3-2, paragraph (1) of the Former Act and Article 45-3-2, paragraph (2) of the Former Act that were submitted for the salary prescribed in Article 45-3-2, paragraph (1) of the Former Act that is to be received before the Item 3 Effective Date.
新法第四十五条の三の二第一項の規定は、附則第一条第三号に掲げる規定の施行の日（以下「三号施行日」という。）以後に支払を受けるべき同項に規定する給与について提出する同項及び新法第四十五条の三の二第二項に規定する申告書について適用し、三号施行日前に支払を受けるべき旧法第四十五条の三の二第一項に規定する給与について提出した同項及び同条第二項に規定する申告書については、なお従前の例による。
The provisions of Article 45-3-3, paragraph (1) of the New Act apply to the returns prescribed in Article 45-3-3, paragraph (1) of the New Act that are submitted for the public pension, etc. prescribed in Article 203-6, paragraph (1) of the Income Tax Act (Act No. 33 of 1965) (excluding that to which Article 203-7 of that Act applies; hereinafter referred to as "public pension, etc." in this paragraph) that is to be received on or after the Item 3 Effective Date, and the provisions then in force continue to govern the returns prescribed in Article 45-3-3, paragraph (1) of the Former Act that were submitted for public pension, etc. that is to be received before the Item 3 Effective Date.
新法第四十五条の三の三第一項の規定は、三号施行日以後に支払を受けるべき所得税法（昭和四十年法律第三十三号）第二百三条の六第一項に規定する公的年金等（同法第二百三条の七の規定の適用を受けるものを除く。以下この項において「公的年金等」という。）について提出する新法第四十五条の三の三第一項に規定する申告書について適用し、三号施行日前に支払を受けるべき公的年金等について提出した旧法第四十五条の三の三第一項に規定する申告書については、なお従前の例による。
The provisions of Article 5-4-2, paragraphs (1) through (4) of the Supplementary Provisions of the New Act apply to the case where a person liable for the income levy of prefectural inhabitant tax uses, on or after January 1, 2022, for their own residence as provided in Article 41, paragraph (1) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957; hereinafter referred to as the "New Act on Special Measures Concerning Taxation") as amended by Article 11 of the Act Partially Amending the Income Tax Act, etc. (Act No. 4 of 2022; hereinafter referred to as the "Income Tax Act Amendment Act" in this paragraph and paragraph (5)), a residential house or existing dwelling prescribed in that paragraph or a house that has undergone extension, rebuilding, etc. (limited to the part relating to that extension, rebuilding, etc.; the same applies in paragraph (7)), and the provisions then in force continue to govern the case where a person liable for the income levy of prefectural inhabitant tax used, before that date, for their own residence as provided in Article 41, paragraph (1) of the Act on Special Measures Concerning Taxation prior to amendment by Article 11 of the Income Tax Act Amendment Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation"), a residential house or existing dwelling prescribed in that paragraph or a house that has undergone extension, rebuilding, etc. (limited to the part relating to that extension, rebuilding, etc.; the same applies in paragraphs (6) and (7)).
新法附則第五条の四の二第一項から第四項までの規定は、道府県民税の所得割の納税義務者が令和四年一月一日以後に所得税法等の一部を改正する法律（令和四年法律第四号。以下この項及び第五項において「所得税法等改正法」という。）第十一条の規定による改正後の租税特別措置法（昭和三十二年法律第二十六号。以下「新租税特別措置法」という。）第四十一条第一項に規定する居住用家屋若しくは既存住宅又は増改築等をした家屋（当該増改築等に係る部分に限る。第七項において同じ。）を同条第一項の定めるところによりその者の居住の用に供する場合について適用し、道府県民税の所得割の納税義務者が同日前に所得税法等改正法第十一条の規定による改正前の租税特別措置法（以下「旧租税特別措置法」という。）第四十一条第一項に規定する居住用家屋若しくは既存住宅又は増改築等をした家屋（当該増改築等に係る部分に限る。第六項及び第七項において同じ。）を同条第一項の定めるところによりその者の居住の用に供した場合については、なお従前の例による。
The provisions of Article 7, paragraph (3) of the Supplementary Provisions of the New Act (limited to the part relating to item (i)) apply to the request for the special filing procedure prescribed in paragraph (2) of that Article that is made with respect to donations eligible for the special deduction prescribed in paragraph (1) of that Article that a person liable for the income levy of prefectural inhabitant tax pays on or after the date of enforcement of this Act (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern the request for the special filing procedure prescribed in Article 7, paragraph (2) of the Supplementary Provisions of the Former Act that is made with respect to donations eligible for the special deduction prescribed in Article 7, paragraph (1) of the Supplementary Provisions of the Former Act that a person liable for the income levy of prefectural inhabitant tax paid before the Effective Date.
The provisions of Article 45, paragraphs (2) and (3) of the Supplementary Provisions of the New Act apply to the case where a person liable for the income levy of prefectural inhabitant tax uses, on or after January 1, 2022, for their own residence as provided in Article 13-2, paragraph (1) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake (Act No. 29 of 2011; hereinafter referred to as the "New Earthquake Special Provisions Act") as amended by Article 18 of the Income Tax Act Amendment Act, a residential house, existing dwelling or house that has undergone extension, rebuilding, etc. (limited to the part relating to that extension, rebuilding, etc.; the same applies in paragraph (7)) prescribed in that paragraph, or a certified house, etc., and the provisions then in force continue to govern the case where a person liable for the income levy of prefectural inhabitant tax used, before that date, for their own residence as provided in Article 13-2, paragraph (1) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake prior to amendment by Article 18 of the Income Tax Act Amendment Act (hereinafter referred to as the "Former Earthquake Tax Special Provisions Act"), a residential house, existing dwelling or house that has undergone extension, rebuilding, etc. (limited to the part relating to that extension, rebuilding, etc.; the same applies in the following paragraph and paragraph (7)) prescribed in that paragraph, or a certified house.
新法附則第四十五条第二項及び第三項の規定は、道府県民税の所得割の納税義務者が令和四年一月一日以後に所得税法等改正法第十八条の規定による改正後の東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律（平成二十三年法律第二十九号。以下「新震災特例法」という。）第十三条の二第一項に規定する居住用家屋若しくは既存住宅若しくは増改築等をした家屋（当該増改築等に係る部分に限る。第七項において同じ。）又は認定住宅等を同条第一項の定めるところによりその者の居住の用に供する場合について適用し、道府県民税の所得割の納税義務者が同日前に所得税法等改正法第十八条の規定による改正前の東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律（以下「旧震災特例法」という。）第十三条の二第一項に規定する居住用家屋若しくは既存住宅若しくは増改築等をした家屋（当該増改築等に係る部分に限る。次項及び第七項において同じ。）又は認定住宅を同条第一項の定めるところによりその者の居住の用に供した場合については、なお従前の例による。
With regard to the deduction under Article 5-4-2, paragraph (1) of the Supplementary Provisions of the Former Act as applied with terms replaced pursuant to Article 61, paragraph (1) of the Supplementary Provisions of the Former Act, in the case where a person liable for the income levy of prefectural inhabitant tax used, before January 1, 2022, for their own residence as provided in Article 41, paragraph (1) of the Former Act on Special Measures Concerning Taxation, a residential house, existing dwelling or house that has undergone extension, rebuilding, etc. prescribed in that paragraph, or used, before that date, for their own residence as provided in Article 13-2, paragraph (1) of the Former Earthquake Tax Special Provisions Act, a residential house, existing dwelling or house that has undergone extension, rebuilding, etc. prescribed in that paragraph, or a certified house, the provisions then in force continue to govern.
道府県民税の所得割の納税義務者が令和四年一月一日前に旧租税特別措置法第四十一条第一項に規定する居住用家屋若しくは既存住宅若しくは増改築等をした家屋を同項の定めるところによりその者の居住の用に供した場合又は同日前に旧震災特例法第十三条の二第一項に規定する居住用家屋若しくは既存住宅若しくは増改築等をした家屋若しくは認定住宅を同項の定めるところによりその者の居住の用に供した場合における旧法附則第六十一条第一項の規定により読み替えて適用される旧法附則第五条の四の二第一項の規定による控除については、なお従前の例による。
The provisions of Article 61, paragraph (1) of the Supplementary Provisions of the New Act apply to the case where a person liable for the income levy of prefectural inhabitant tax uses, on or after January 1, 2022, for their own residence as provided in Article 41, paragraph (1) of the New Act on Special Measures Concerning Taxation, a residential house, existing dwelling or house that has undergone extension, rebuilding, etc. prescribed in that paragraph, or uses, on or after that date, for their own residence as provided in Article 13-2, paragraph (1) of the New Earthquake Special Provisions Act, a residential house, existing dwelling or house that has undergone extension, rebuilding, etc. prescribed in that paragraph, or a certified house, etc., and the provisions then in force continue to govern the case where a person liable for the income levy of prefectural inhabitant tax used, before that date, for their own residence as provided in Article 41, paragraph (1) of the Former Act on Special Measures Concerning Taxation, a residential house, existing dwelling or house that has undergone extension, rebuilding, etc. prescribed in that paragraph, or used, before that date, for their own residence as provided in Article 13-2, paragraph (1) of the Former Earthquake Tax Special Provisions Act, a residential house, existing dwelling or house that has undergone extension, rebuilding, etc. prescribed in that paragraph, or a certified house.
新法附則第六十一条第一項の規定は、道府県民税の所得割の納税義務者が令和四年一月一日以後に新租税特別措置法第四十一条第一項に規定する居住用家屋若しくは既存住宅若しくは増改築等をした家屋を同項の定めるところによりその者の居住の用に供する場合又は同日以後に新震災特例法第十三条の二第一項に規定する居住用家屋若しくは既存住宅若しくは増改築等をした家屋若しくは認定住宅等を同項の定めるところによりその者の居住の用に供する場合について適用し、道府県民税の所得割の納税義務者が同日前に旧租税特別措置法第四十一条第一項に規定する居住用家屋若しくは既存住宅若しくは増改築等をした家屋を同項の定めるところによりその者の居住の用に供した場合又は同日前に旧震災特例法第十三条の二第一項に規定する居住用家屋若しくは既存住宅若しくは増改築等をした家屋若しくは認定住宅を同項の定めるところによりその者の居住の用に供した場合については、なお従前の例による。
Except as provided in the following paragraph, the provisions of the New Act relating to corporate prefectural inhabitant tax apply to corporate prefectural inhabitant tax for business years beginning on or after the Effective Date, and the provisions then in force continue to govern corporate prefectural inhabitant tax for business years that began before the Effective Date.
The provisions then in force continue to govern corporate prefectural inhabitant tax for business years beginning before January 1, 2022 of a Games-related foreign corporation under Article 7-6, paragraph (1) of the Supplementary Provisions of the Former Act.
旧法附則第七条の六第一項の大会関連外国法人の令和四年一月一日前に開始した事業年度分の法人の道府県民税については、なお従前の例による。
donation eligible for the special deductionmachine translation
「特例控除対象寄附金」
A donation to a prefecture, municipality or special ward (都道府県等), other than one that brings the donor a special benefit, made to one that the Minister for Internal Affairs and Communications (総務大臣) designates under Article 37-2, paragraph 2 or Article 314-7, paragraph 2 as meeting the standards on soliciting donations properly and on their use and, where it gives return gifts (返礼品等), on those gifts.
Short name set inSupplementary Provisions, Article 7, paragraph (1)· applies only in this paragraph and in Supplementary Provisions, Article 7, paragraphs (2), (3) and (6)
request for the special filing proceduremachine translation
「申告特例の求め」
A donor's request, made when giving a special deduction donation (特例控除対象寄附金), that the prefectural governor or municipal or special ward mayor receiving it send a special filing notice (申告特例通知書) about the donation tax credit to the mayor of the donor's home municipality, in place of the donor's filing an inhabitant tax return; it can be made only where the donor expects to make such requests to no more than five governors or mayors for donations given that year.
Short name set inSupplementary Provisions, Article 7, paragraph (2)· applies only in this paragraph and in Supplementary Provisions, Article 7, paragraphs (3) to (6)
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 1 of 2022.
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. 1 of 2022 amended it.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
Item 3 Effective Datemachine translation
「三号施行日」
1 January 2023, the date the provisions listed in Article 1, item 3 of the supplementary provisions (附則) of Act No. 1 of 2022 come into effect.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
public pension, etc.machine translation
「公的年金等」
Public pensions, etc. (公的年金等) paid in Japan as Article 203-6, paragraph 1 of the Income Tax Act names them — public pensions, etc. as defined in its Article 35, paragraph 3, other than defined-benefit corporate pensions, etc. (確定給付企業年金等) — leaving out those on which, under its Article 203-7, no income tax is withheld because the year's amount is below a level a Cabinet Order (政令) sets.
Short name set inSupplementary Provisions, Article 3, paragraph (2)· applies only in this paragraph
Income Tax Act Amendment Actmachine translation
「所得税法等改正法」
Short name for Act No. 4 of 2022, which partially amended the Income Tax Act and other Acts.
Short name set inSupplementary Provisions, Article 3, paragraph (3)· applies only in this paragraph and in Supplementary Provisions, Article 3, paragraph (5)
the New Act on Special Measures Concerning Taxationmachine translation
「新租税特別措置法」
In the supplementary provisions of the supplementary provisions (附則) of the Act Partially Amending the Local Tax Act, etc. (Act No. 1 of 2022), the Act on Special Measures Concerning Taxation as amended by Article 11 of the Act Partially Amending the Income Tax Act, etc. (Act No. 4 of 2022).
Short name set inSupplementary Provisions, Article 3, paragraph (3)
the Former Act on Special Measures Concerning Taxationmachine translation
「旧租税特別措置法」
In the supplementary provisions of the supplementary provisions (附則) of the Act Partially Amending the Local Tax Act, etc. (Act No. 1 of 2022), the Act on Special Measures Concerning Taxation as it stood before Article 11 of the Act Partially Amending the Income Tax Act, etc. (Act No. 4 of 2022) amended it.
Short name set inSupplementary Provisions, Article 3, paragraph (3)
the Effective Datemachine translation
「施行日」
The date Act No. 1 of 2022, the amending Act these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 3, paragraph (4)
New Earthquake Special Provisions Actmachine translation
「新震災特例法」
In the supplementary provisions (附則) of Act No. 1 of 2022, the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake as amended by Article 18 of the Act Partially Amending the Income Tax Act, etc. (Act No. 4 of 2022).
Short name set inSupplementary Provisions, Article 3, paragraph (5)
Former Earthquake Tax Special Provisions Actmachine translation
「旧震災特例法」
In the supplementary provisions (附則) of Act No. 1 of 2022, the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake as it stood before Article 18 of the Act Partially Amending the Income Tax Act, etc. (Act No. 4 of 2022) amended it.
Short name set inSupplementary Provisions, Article 3, paragraph (5)