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Article 33Special Provisions, etc. on Application of the Income Tax Act Concerning Special Income Tax for Reconstruction

第三十三条(復興特別所得税に係る所得税法の適用の特例等)

In the case where the provisions of this Chapter apply, with regard to the application of the Acts set forth in column 1 of the following table, the terms set forth in column 3 of that table in the provisions set forth in column 2 of that table are deemed to be replaced with the terms set forth in column 4 of that table.

Column 1Column 2Column 3Column 4
Income Tax ActArticle 45, paragraph (1), item (ii)income tax (income tax and special income tax for reconstruction (
provisionsprovisions (including as applied mutatis mutandis pursuant to and (Payment upon Filing, etc.) (including as applied pursuant to ), and and (including where these provisions are applied pursuant to ) of the )
the amount of income taxthe amount of income tax and the amount of special income tax for reconstruction
Article 45, paragraph (1), item (iii)income taxincome tax and special income tax for reconstruction
Article 93, paragraph (1)the amount of income tax onthe total amount of income tax and special income tax for reconstruction on
Article 95, paragraph (2)the maximum credit andthe maximum credit, the amount specified by Cabinet Order as the maximum credit for special income tax for reconstruction, and
Article 153")又は" (or)")若しくは" (or, joining a smaller group of alternatives)
for the amount set forthfor the amount set forth, or for the amount set forth in Article 17, paragraph (1), items (i) through (iv) or paragraph (2), item (i) or (ii) (Filing of Return on Tax Base and Amount of Tax) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake which is to be stated in a return of special income tax for reconstruction as prescribed in Article 6, item (viii) (Definitions) of that Act
Article 165-5-3, paragraph (1)the amount of income tax onthe total amount of income tax and special income tax for reconstruction on
Article 165-6, paragraph (2)the maximum credit andthe maximum credit, the amount specified by Cabinet Order as the maximum credit for special income tax for reconstruction, and
Article 176, paragraph (3)income tax (income tax and special income tax for reconstruction (
the amountthe total amount
the amount of income taxthe total amount of income tax and special income tax for reconstruction
Article 176, paragraph (4)the amount of income taxthe total amount of income tax and special income tax for reconstruction
Article 180-2, paragraph (3)income tax (income tax and special income tax for reconstruction (
the amountthe total amount
the amount of income taxthe total amount of income tax and special income tax for reconstruction
Article 180-2, paragraph (4)the amount of income taxthe total amount of income tax and special income tax for reconstruction
Act on Special Measures Concerning TaxationArticle 8-4, paragraph (3), item (iv)Article 9-6, paragraph (3) of the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to the provisions of Article 33, paragraph (1) (Special Provisions, etc. on Application of the Income Tax Act Concerning Special Income Tax for Reconstruction) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (hereinafter referred to as the "Special Measures Act" in this paragraph)
Article 9-6-2, paragraph (3) of the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to the provisions of Article 33, paragraph (1) of the Special Measures Act
Article 9-6-3, paragraph (3) of the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to the provisions of Article 33, paragraph (1) of the Special Measures Act
Article 9-6-4, paragraph (3) of the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to the provisions of Article 33, paragraph (1) of the Special Measures Act
"及び当該" (and that)"並びに当該" (and that, joining the larger group)
pertaining to, pertaining to, the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to the provisions of Article 33, paragraph (1) of the Special Measures Act
to the amount of income taxto the total amount of income tax and special income tax for reconstruction
(hereinafter referred to as the "specified amount equivalent to foreign tax for adjustment")(hereinafter referred to as the "specified amount equivalent to foreign tax for adjustment"), and the amount specified by Cabinet Order as the amount of the part other than the part corresponding to the total amount of income tax and special income tax for reconstruction, out of the amount equivalent to the amount deducted pursuant to the provisions of Article 28, paragraph (3) (Withholding Obligation, etc.) of the Special Measures Act (hereinafter referred to as the "specified amount equivalent to foreign tax subject to reconstruction adjustment")
the amount of income tax under ", and the amount of income tax under Article 8-4, paragraph (1) of the Act on Special Measures Concerning Taxation", and that Act
specified amount equivalent to foreign tax for adjustment (specified amount equivalent to foreign tax for adjustment and the specified amount equivalent to foreign tax subject to reconstruction adjustment (
Article 9-3-2, paragraph (3), item (i)the amount of income taxthe total amount of income tax and special income tax for reconstruction
Article 9-3-2, paragraph (6)Income Tax ActIncome Tax Act and the
the Income Tax Act
and, pertaining to those dividends and similar income on listed shares, etc., and, pertaining to those dividends and similar income on listed shares, etc., the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to the provisions of Article 33, paragraph (1) (Special Provisions, etc. on Application of the Income Tax Act Concerning Special Income Tax for Reconstruction) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (hereinafter referred to as the "Special Measures Act" in )
equivalent toequivalent to, and the amount equivalent to the amount deducted pursuant to the provisions of Article 28, paragraph (3) (Withholding Obligation, etc.) of the Special Measures Act
), the amount of income tax), the total amount of income tax and special income tax for reconstruction
Article 9-3-2, paragraph (7)(the Act on Special Measures Concerning Taxation(the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to the provisions of Article 33, paragraph (1) (Special Provisions, etc. on Application of the Income Tax Act Concerning Special Income Tax for Reconstruction) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (hereinafter referred to as the "Special Measures Act" in this paragraph)
equivalent toequivalent to, and the amount equivalent to the amount deducted pursuant to the provisions of Article 28, paragraph (3) (Withholding Obligation, etc.) of the Special Measures Act
the amount of income taxthe total amount of income tax and special income tax for reconstruction
"the Act on Special Measures Concerning Taxation"the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to the provisions of Article 33, paragraph (1) (Special Provisions, etc. on Application of the Income Tax Act Concerning Special Income Tax for Reconstruction) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake
Article 9-6, paragraph (1)the amount of income taxthe total amount of income tax and special income tax for reconstruction
Article 9-6, paragraph (3)the amount of income taxthe total amount of income tax and special income tax for reconstruction
of of and the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake
the Income Tax Act
Article 9-6, paragraph (4) and Article 9-6-2, paragraph (1)the amount of income taxthe total amount of income tax and special income tax for reconstruction
Article 9-6-2, paragraph (3)the amount of income taxthe total amount of income tax and special income tax for reconstruction
of of that Act and the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake
the Income Tax Act
Article 9-6-2, paragraph (4) and Article 9-6-3, paragraph (1)the amount of income taxthe total amount of income tax and special income tax for reconstruction
Article 9-6-3, paragraph (3)the amount of income taxthe total amount of income tax and special income tax for reconstruction
of of that Act and the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake
the Income Tax Act
Article 9-6-3, paragraph (4) and Article 9-6-4, paragraph (1)the amount of income taxthe total amount of income tax and special income tax for reconstruction
Article 9-6-4, paragraph (3)the amount of income taxthe total amount of income tax and special income tax for reconstruction
of of that Act and the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake
the Income Tax Act
Article 9-6-4, paragraph (4)the amount of income taxthe total amount of income tax and special income tax for reconstruction
Article 39, paragraph (4)for income tax, the items of Article 153-2, paragraph (1) of the Income Tax Actfor income tax and the special income tax for reconstruction on that income tax, the items of Article 153-2, paragraph (1) of the Income Tax Act or the items of Article 21, paragraph (3) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (hereinafter referred to as the "Special Measures Act" in this paragraph)
Article 39, paragraph (4), item (ii) (including as applied mutatis mutandis pursuant to Article 20-2, paragraph (2) of the Special Measures Act)
Article 153-3, paragraph (1) of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 21, paragraph (4) of the Special Measures Act)
Article 39, paragraph (4), item (iii) (including as applied mutatis mutandis pursuant to Article 20-2, paragraph (6) of the Special Measures Act)
Article 153-5 of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 21, paragraph (6) of the Special Measures Act)
Article 40, paragraph (3)income taxincome tax and the special income tax for reconstruction on that income tax
Article 40, paragraph (4), item (i)andand, as read with the replacement of terms pursuant to the provisions of Article 33, paragraph (1) (Special Provisions, etc. on Application of the Income Tax Act Concerning Special Income Tax for Reconstruction) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake,
income tax (that income taxincome tax and special income tax for reconstruction (these taxes
that income taxthese taxes
Article 40, paragraph (4), item (iii)income taxincome tax and the special income tax for reconstruction on that income tax
and other, Chapter IV (excluding Article 8, Article 11, and Section 6) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake, and other
Article 40, paragraph (4), item (iv)income taxincome tax and the special income tax for reconstruction on that income tax
Article 40, paragraph (4), item (v)income taxincome tax and the special income tax for reconstruction on that income tax
Act on Special Measures Concerning TaxationAct on Special Measures Concerning Taxation as read with the replacement of terms pursuant to the provisions of Article 33, paragraph (1) (Special Provisions, etc. on Application of the Income Tax Act Concerning Special Income Tax for Reconstruction) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake
Article 40, paragraph (20)amountamount and the amount of special income tax for reconstruction
Article 40, paragraph (22)of income taxof income tax and special income tax for reconstruction
Article 40-3-3, paragraph (22), items (i) and (ii), paragraph (23), and paragraph (25)income taxincome tax and special income tax for reconstruction
Article 40-3-3, paragraph (26)delinquent tax on income taxdelinquent tax on income tax and special income tax for reconstruction
Article 40-3-4, paragraph (1)the amount of income tax (the amount of income tax and the amount of special income tax for reconstruction (
and the amount of that income taxand the amount of that income tax and the amount of special income tax for reconstruction
other than the amount of income taxother than the amount of income tax and the amount of special income tax for reconstruction
Article 40-3-4, paragraph (5), items (iii) and (iv), paragraph (6), and paragraph (7)income taxincome tax and special income tax for reconstruction
Article 41-3-4pertaining to income taxpertaining to income tax and the special income tax for reconstruction on that income tax
the amount of estimated tax prepaymentthe amount of estimated tax prepayment and the amount of special income tax for reconstruction payable pursuant to the provisions of Article 16, paragraph (1) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (hereinafter referred to as the "Special Measures Act" in )
Article 41-3-4, item (i) (including as applied mutatis mutandis pursuant to Article 16, paragraph (2) of the Special Measures Act; the same applies hereinafter in this item)
Article 104, paragraph (1) of the Income Tax Act
Article 41-3-4, item (ii) (including as applied mutatis mutandis pursuant to Article 16, paragraph (2) of the Special Measures Act; the same applies hereinafter in this item)
Article 111, paragraph (1) of the Income Tax Act
Article 41-3-5, paragraph (1)income taxincome tax and the special income tax for reconstruction on that income tax
as applied with the replacement of terms pursuant to the provisions of Article 33, paragraph (1) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (hereinafter referred to as the "Special Measures Act" in , , and )
the provisions of the provisions of Article 104, paragraph (1) of the Income Tax Act and the provisions of Article 16, paragraph (1) of the Special Measures Act
Article 104, paragraph (1) of the Income Tax Act as applied with the replacement of terms pursuant to the provisions of
the amount of income taxthe total amount of income tax and special income tax for reconstruction
Article 41-3-5, paragraph (2)the items of the items of (including as applied mutatis mutandis pursuant to Article 16, paragraph (2) of the Special Measures Act)
income taxincome tax and the special income tax for reconstruction on that income tax
the provisions of the provisions of Article 107, paragraph (1) of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 16, paragraph (2) of the Special Measures Act; the same applies in ) and the provisions of Article 16, paragraph (1) of the Special Measures Act
Article 104, paragraph (1) of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 16, paragraph (2) of the Special Measures Act; the same applies in )
the amount of income taxthe total amount of income tax and special income tax for reconstruction
Article 41-3-5, paragraph (4)the provisions of the provisions of and the provisions of Article 16, paragraph (1) of the Special Measures Act
the amount of income taxthe total amount of income tax and special income tax for reconstruction
the provisions of the provisions of Article 107, paragraph (1) of the Income Tax Act and the provisions of Article 16, paragraph (1) of the Special Measures Act
Article 41-3-6, paragraph (1)with regard to income taxwith regard to income tax and the special income tax for reconstruction on that income tax
as applied with the replacement of terms pursuant to the provisions of Article 33, paragraph (1) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (hereinafter referred to as the "Special Measures Act" in )
Article 41-3-6, paragraph (2) (including as applied mutatis mutandis pursuant to Article 16, paragraph (2) of the Special Measures Act; the same applies hereinafter in this paragraph)
Article 113, paragraph (1) of the Income Tax Act
Article 41-3-6, paragraph (3)with regard to income tax, Article 41-3-4, item (ii)with regard to income tax and the special income tax for reconstruction on that income tax, Article 41-3-4, item (ii) as applied with the replacement of terms pursuant to the provisions of Article 33, paragraph (1) of the Special Measures Act
of of (including as applied mutatis mutandis pursuant to Article 16, paragraph (2) of the Special Measures Act; the same applies hereinafter in )
Article 41-3-6, paragraph (4)with regard to income taxwith regard to income tax and the special income tax for reconstruction on that income tax
(including as applied mutatis mutandis pursuant to Article 16, paragraph (2) of the Special Measures Act; the same applies hereinafter in and )
Article 111, paragraph (2), item (i) of the Income Tax Act
the provisions of the provisions of (including as applied mutatis mutandis pursuant to Article 16, paragraph (2) of the Special Measures Act; the same applies in )
Article 41-3-6, paragraph (4), item (i)Article 41-3-4, item (i)Article 41-3-4, item (i) as applied with the replacement of terms pursuant to the provisions of Article 33, paragraph (1) of the Special Measures Act
the provisions of the provisions of and the provisions of Article 16, paragraph (1) of the Special Measures Act
the amount of income taxthe total amount of income tax and special income tax for reconstruction
the Income Tax Act
Article 41-3-6, paragraph (5)with regard to income taxwith regard to income tax and the special income tax for reconstruction on that income tax
(including as applied mutatis mutandis pursuant to Article 16, paragraph (2) of the Special Measures Act; the same applies hereinafter in )
Article 114, paragraph (3) of the Income Tax Act
Article 41-3-6, paragraph (6)Article 41-3-4, item (ii)Article 41-3-4, item (ii) as applied with the replacement of terms pursuant to the provisions of Article 33, paragraph (1) of the Special Measures Act
Article 41-3-7, paragraph (1)the provisionsthe provisions, and the provisions of Article 28, paragraph (1) and Article 29, paragraph (1) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (referred to as the "Special Measures Act" in the following paragraph and paragraph (4))
the amount of income taxthe total amount of income tax and special income tax for reconstruction
Article 41-3-7, paragraph (2)the provisions of Part IV, Chapter II, Section 1the provisions of Part IV, Chapter II, Section 1, and the provisions of Article 28, paragraph (1) and Article 29, paragraph (1) of the Special Measures Act
the amount of income taxthe total amount of income tax and special income tax for reconstruction
the provisions of that Sectionthe provisions of that Section, and the provisions of Article 28, paragraph (1) and Article 29, paragraph (1) of the Special Measures Act
Article 41-3-7, paragraph (4)pursuant to the provisionspursuant to the provisions, and the provisions of Article 28, paragraph (1) and Article 29, paragraph (1) of the Special Measures Act
the amount of income taxthe total amount of income tax and special income tax for reconstruction
Article 41-3-9, paragraph (1)the provisionsthe provisions and the provisions of Article 28, paragraph (1) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (referred to as the "Special Measures Act" in the following paragraph and paragraph (4))
the amount of income taxthe total amount of income tax and special income tax for reconstruction
Article 41-3-9, paragraph (2)the provisions of Part IV, Chapter III-2the provisions of Part IV, Chapter III-2 and the provisions of Article 28, paragraph (1) of the Special Measures Act
the amount of income taxthe total amount of income tax and special income tax for reconstruction
the provisions of that Chapterthe provisions of that Chapter and the provisions of Article 28, paragraph (1) of the Special Measures Act
Article 41-3-9, paragraph (4)pursuant to the provisionspursuant to the provisions and the provisions of Article 28, paragraph (1) of the Special Measures Act
the amount of income taxthe total amount of income tax and special income tax for reconstruction
Article 41-19, paragraph (3)the amount of income taxthe amount of income tax and the special income tax for reconstruction on that income tax
Article 66-7, paragraph (4), item (i) and Article 66-9-3, paragraph (3), item (i), corporation tax, the amount of special income tax for reconstruction (excluding the amount of accessory tax), corporation tax
Article 93, paragraph (1), item (i)casescases and cases where these provisions are applied mutatis mutandis pursuant to and (including as applied pursuant to ), and paragraphs (9) and (10) (including where these provisions are applied pursuant to ) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake
and Article 28, paragraph (1) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (Act No. 117 of 2011; hereinafter referred to as the "Special Measures Act" in this Article)
those provisions
Article 203-2 and Article 28, paragraph (1) of the Special Measures Act
those provisions
and Article 28, paragraph (1) of the Special Measures Act
or and Article 204, paragraph (1), and Article 28, paragraph (1) of the Special Measures Act
Article 183 and Article 28, paragraph (1) of the Special Measures Act
those provisions
the Income Tax Act
returnsreturns and the return of special income tax for reconstruction prescribed in Article 6, item (viii) of the Special Measures Act to be filed together with those returns
Article 190 and Article 30, paragraph (1) of the Special Measures Act
the Income Tax Act andthe Income Tax Act, the , and
, the Local Tax Act, Chapter IV (excluding ) of the Special Measures Act, the Local Tax Act
Act on Special Measures Concerning TaxationAct on Special Measures Concerning Taxation, issued during the period from January 1, 2013 to December 31, 2037
refundsrefunds, together with that amount, all or part of an amount equivalent to the amount of special income tax for reconstruction collected together, pursuant to the provisions of Article 28, paragraph (1) of the Special Measures Act, with the amount of the income tax so collected (excluding the amount refunded together pursuant to the first sentence of or paragraph (5) of that Article (limited to the part pertaining to Article 41-12, paragraph (5) of the Act on Special Measures Concerning Taxation)). In this case, the provisions of Article 28, paragraph (9) and Article 31, paragraph (3) of the Special Measures Act apply mutatis mutandis
refundsrefunds, together with that amount, all or part of an amount equivalent to the amount of special income tax for reconstruction collected together, pursuant to the provisions of Article 28, paragraph (1) of the Special Measures Act, with the amount of the income tax so collected (excluding the amount refunded together pursuant to the first sentence of or paragraph (5) of that Article (limited to the part pertaining to Article 41-12, paragraph (5) of the Act on Special Measures Concerning Taxation)). In this case, the provisions of Article 28, paragraph (9) and Article 31, paragraph (3) of the Special Measures Act apply mutatis mutandis
Part IV, Chapter V of Part IV, Chapter V of and Article 28, paragraph (1) of the Special Measures Act
income tax onincome tax and special income tax for reconstruction on
a returna return together with a return stating the amount of income tax set forth in and the amount of special income tax for reconstruction collected or to be collected together with that amount of income tax pursuant to the provisions of (hereinafter referred to as the "covered withheld special tax amount" in ), as well as the basis for calculating that covered withheld special tax amount and other matters specified by Ministry of Finance Order
refundsrefunds, together with it, special income tax for reconstruction equivalent to the covered withheld special tax amount. In this case, the provisions of Article 19, paragraph (6) of the Special Measures Act apply mutatis mutandis to the case where that special income tax for reconstruction and income tax have been refunded
) of) or the covered withheld special tax amount of
Part IV, Chapter VPart IV, Chapter V and Article 28, paragraph (1) of the Special Measures Act
the items of the items of
payspays, together with it, a payment equivalent to the amount of special income tax for reconstruction collected together, pursuant to the provisions of Article 28, paragraph (1) of the Special Measures Act, with the amount so paid (hereinafter referred to as the "amount equivalent to overpaid or erroneously paid special income tax for reconstruction" in ), and the provisions of Article 28, paragraph (9) of the Special Measures Act apply mutatis mutandis in the case where the special overpayment or erroneous payment and the amount equivalent to overpaid or erroneously paid special income tax for reconstruction have been paid, and the provisions of Article 31, paragraph (3) of the Special Measures Act apply mutatis mutandis to the calculation of the special overpayment or erroneous payment and the amount equivalent to overpaid or erroneously paid special income tax for reconstruction and to the appropriation of the special overpayment or erroneous payment and the amount equivalent to overpaid or erroneously paid special income tax for reconstruction to unpaid special income tax for reconstruction and income tax subject to withholding
special overpayment or erroneous paymentspecial overpayment or erroneous payment and the amount equivalent to overpaid or erroneously paid special income tax for reconstruction
paymentpayment and a payment equivalent to the amount calculated by multiplying the amount of that payment by 2.1 percent
special overpayment or erroneous payment,special overpayment or erroneous payment, the amount equivalent to overpaid or erroneously paid special income tax for reconstruction,
and special overpayment or erroneous paymentspecial overpayment or erroneous payment and the amount equivalent to overpaid or erroneously paid special income tax for reconstruction
special overpayment or erroneous paymentspecial overpayment or erroneous payment, the amount equivalent to overpaid or erroneously paid special income tax for reconstruction
the special overpayment or erroneous payment under the special overpayment or erroneous payment and the amount equivalent to overpaid or erroneously paid special income tax for reconstruction under
special overpayment or erroneous payment orspecial overpayment or erroneous payment and the amount equivalent to overpaid or erroneously paid special income tax for reconstruction, or
special overpayment or erroneous payment up tospecial overpayment or erroneous payment and the amount equivalent to overpaid or erroneously paid special income tax for reconstruction up to
the special overpayment or erroneous payment prescribedthe special overpayment or erroneous payment and the amount equivalent to overpaid or erroneously paid special income tax for reconstruction prescribed
delinquent tax on income taxdelinquent tax on income tax and special income tax for reconstruction
the amount of income taxthe amount of income tax and the amount of special income tax for reconstruction
income tax orincome tax and special income tax for reconstruction, or
the amount of income taxthe amount of income tax and the amount of special income tax for reconstruction
delinquent tax on income taxdelinquent tax on income tax and special income tax for reconstruction
Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the income taxincome tax and the special income tax for reconstruction on that income tax
are to applyare to apply, and the provisions of Article 28, paragraph (1) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (Act No. 117 of 2011; hereinafter referred to as the "Special Measures Act") are to apply to the amount of income tax to be collected and paid pursuant to those provisions with regard to that consideration for the provision of services subject to exemption
refundsrefunds, together with that amount, an amount equivalent to the amount of special income tax for reconstruction collected together, pursuant to the provisions of Article 28, paragraph (1) of the Special Measures Act, with the amount of that income tax. In this case, the provisions of paragraph (9) of that Article and Article 31, paragraph (3) of the Special Measures Act apply mutatis mutandis
there is income taxthere is income tax and special income tax for reconstruction to be collected together with that income tax pursuant to the provisions of Article 28, paragraph (1) of the Special Measures Act
the first sentence of as applied with the replacement of terms pursuant to the provisions of Article 33, paragraph (1) of the Special Measures Act
income tax to the Stateincome tax and the special income tax for reconstruction to be collected together with that income tax to the State
Act on Special Measures Concerning TaxationAct on Special Measures Concerning Taxation, issued during the period from January 1, 2013 to December 31, 2037
of income taxof income tax and the special income tax for reconstruction on that income tax
refundsrefunds, together with that amount, all or part of an amount equivalent to the amount of special income tax for reconstruction collected together, pursuant to the provisions of Article 28, paragraph (1) of the Special Measures Act, with the amount of the income tax so collected (excluding the amount refunded together pursuant to the first sentence of or paragraph (5) of that Article (limited to the part pertaining to Article 41-12, paragraph (5) of the Act on Special Measures Concerning Taxation)). In this case, the provisions of Article 28, paragraph (9) and Article 31, paragraph (3) of the Special Measures Act apply mutatis mutandis
of income taxof income tax and the special income tax for reconstruction on that income tax
refundsrefunds, together with that amount, all or part of an amount equivalent to the amount of special income tax for reconstruction collected together, pursuant to the provisions of Article 28, paragraph (1) of the Special Measures Act, with the amount of the income tax so collected (excluding the amount refunded together pursuant to the first sentence of or paragraph (5) of that Article (limited to the part pertaining to Article 41-12, paragraph (5) of the Act on Special Measures Concerning Taxation)). In this case, the provisions of Article 28, paragraph (9) and Article 31, paragraph (3) of the Special Measures Act apply mutatis mutandis
refundsrefunds, together with that amount, an amount equivalent to the amount calculated as prescribed by Cabinet Order as the amount of the part corresponding to those specified social insurance premiums, out of the amount of special income tax for reconstruction collected together, pursuant to the provisions of Article 28, paragraph (1) of the Special Measures Act, with the amount of that income tax. In this case, the provisions of paragraph (9) of that Article and Article 31, paragraph (3) of the Special Measures Act apply mutatis mutandis
, the Special Measures Act
(excluding and ),(excluding and ), Chapter IV (excluding ) of the Special Measures Act,
Act on General Rules for National TaxesArticle 2, item (ii)andand special income tax for reconstruction, and
Article 2, item (viii)Income Tax ActIncome Tax Act, the
Article 15, paragraph (2), items (i) and (ii)income taxincome tax and special income tax for reconstruction
Article 15, paragraph (3), item (i)(hereinafter referred to as "income tax subject to estimated tax prepayment"and special income tax for reconstruction payable pursuant to the provisions of Article 16 (Estimated Tax Prepayment) of the Special Measures Act (hereinafter referred to as "income tax, etc. subject to estimated tax prepayment"
Article 21, paragraph (2), Article 30, paragraph (2), and Article 33, paragraph (2)income taxincome tax, special income tax for reconstruction
Article 37, paragraph (1)income taxincome tax, etc.
Article 43, paragraph (2)income taxincome tax, special income tax for reconstruction
Article 46, paragraph (1), item (iii) and Article 60, paragraph (1), item (iv)income taxincome tax, etc.
Article 65, paragraph (3), item (ii)the amount obtained by addingthe amount obtained by adding (or, if there is an amount to be credited under the provisions of Article 14 (Credit for Foreign Taxes) of the Special Measures Act, an amount equivalent to the withheld special tax amount prescribed in Article 17, paragraph (1), item (iii) (Filing of Return on Tax Base and Amount of Tax) of the Special Measures Act pertaining to the amended return or reassessment under paragraph (1), or the prepaid special tax amount prescribed in paragraph (4) of that Article, the amount obtained by adding those amounts)
income tax,income tax, special income tax for reconstruction,
Article 70, paragraph (5), item (iii)income tax (including any penalty tax on the income taxincome tax and the special income tax for reconstruction on that income tax (including any penalty tax on these taxes
income tax subject to the special provisions for departure from Japan, etc.income tax, etc. subject to the special provisions for departure from Japan, etc.
Article 73, paragraph (3)income taxincome tax, etc.
Article 85, paragraph (1) and Article 86, paragraph (1)income taxincome tax, special income tax for reconstruction
income tax (income tax and the special income tax for reconstruction on that income tax (
income tax on foreign assetsincome tax, etc. on foreign assets
income taxincome tax and special income tax for reconstruction
income tax on foreign assetsincome tax, etc. on foreign assets
income taxincome tax and special income tax for reconstruction
and income tax on foreign assetsincome tax, etc. on foreign assets
income tax (income tax and the special income tax for reconstruction on that income tax (
income tax on assets and liabilitiesincome tax, etc. on assets and liabilities
income tax on assets and liabilitiesincome tax, etc. on assets and liabilities
Corporation Tax Act (Act No. 34 of 1965)Article 41-2the amount of income taxthe amount of income tax and the amount of special income tax for reconstruction
Article 69-2, paragraph (1)the amount of income taxthe total amount of income tax and special income tax for reconstruction
Article 142-6-2the amount of income taxthe amount of income tax and the amount of special income tax for reconstruction
Article 144-2-2, paragraph (1)the amount of income taxthe total amount of income tax and special income tax for reconstruction
Corporation Tax ActCorporation Tax Act as applied with the replacement of terms pursuant to the provisions of Article 33, paragraph (1) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (Act No. 117 of 2011; hereinafter referred to as the "Special Measures Act" in this Article)
Corporation Tax ActCorporation Tax Act as applied with the replacement of terms pursuant to the provisions of Article 33, paragraph (1) of the Special Measures Act
the Corporation Tax Act
Corporation Tax ActCorporation Tax Act as applied with the replacement of terms pursuant to the provisions of Article 33, paragraph (1) of the Special Measures Act
the Corporation Tax Act as applied with the replacement of terms pursuant to the provisions of Article 33, paragraph (1) of the Special Measures Act
income taxincome tax, special income tax for reconstruction
and ,
the total amount, the amount calculated as specified by Cabinet Order referred to in Article 14, paragraph (1) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (Act No. 117 of 2011; referred to as the "Special Measures Act" in ), and the amount calculated as specified by Cabinet Order referred to in paragraph (2) of that Article, the total amount
and ,
the maximum credit, andthe maximum credit, the amount calculated as specified by Cabinet Order referred to in Article 14, paragraph (1) of the Special Measures Act, and the amount calculated as specified by Cabinet Order referred to in paragraph (2) of that Article, and

この章の規定の適用がある場合における次の表の第一欄に掲げる法律の適用については、同表の第二欄に掲げる規定中同表の第三欄に掲げる字句は、同表の第四欄に掲げる字句とする。

第一欄第二欄第三欄第四欄
所得税法第四十五条第一項第二号所得税(所得税及び復興特別所得税(
の規定(これらの規定を東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法(平成二十三年法律第百十七号)第十八条第六項及び第七項(申告による納付等)(同条第八項の規定により適用する場合を含む。)並びに及び(これらの規定を同条第十一項の規定により適用する場合を含む。)において準用する場合を含む。)の規定
所得税の額所得税の額及び復興特別所得税の額
第四十五条第一項第三号所得税所得税及び復興特別所得税
第九十三条第一項係る所得税の額係る所得税及び復興特別所得税の額の合計額
第九十五条第二項の控除限度額との控除限度額及び復興特別所得税控除限度額として政令で定める金額と
第百五十三条)又は)若しくは
掲げる金額につき掲げる金額又は東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法第六条第八号(定義)に規定する復興特別所得税申告書に記載すべき同法第十七条第一項第一号から第四号まで若しくは第二項第一号若しくは第二号(課税標準及び税額の申告)に掲げる金額につき
第百六十五条の五の三第一項係る所得税の額係る所得税及び復興特別所得税の額の合計額
第百六十五条の六第二項の控除限度額との控除限度額及び復興特別所得税控除限度額として政令で定める金額と
第百七十六条第三項所得税(所得税及び復興特別所得税(
)の額)の額の合計額
所得税の額所得税及び復興特別所得税の額の合計額
第百七十六条第四項所得税の額所得税及び復興特別所得税の額の合計額
第百八十条の二第三項所得税(所得税及び復興特別所得税(
)の額)の額の合計額
所得税の額所得税及び復興特別所得税の額の合計額
第百八十条の二第四項所得税の額所得税及び復興特別所得税の額の合計額
租税特別措置法第八条の四第三項第四号東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法(以下この項において「特別措置法」という。)第三十三条第一項(復興特別所得税に係る所得税法の適用の特例等)の規定により読み替えて適用される租税特別措置法第九条の六第三項
特別措置法第三十三条第一項の規定により読み替えて適用される租税特別措置法第九条の六の二第三項
特別措置法第三十三条第一項の規定により読み替えて適用される租税特別措置法第九条の六の三第三項
特別措置法第三十三条第一項の規定により読み替えて適用される租税特別措置法第九条の六の四第三項
及び当該並びに当該
係る係る特別措置法第三十三条第一項の規定により読み替えて適用される租税特別措置法
所得税の額に所得税及び復興特別所得税の額の合計額に
という。)(という。)並びに特別措置法第二十八条第三項(源泉徴収義務等)の規定により控除された金額に相当する金額のうち所得税及び復興特別所得税の額の合計額に対応する部分以外の部分の金額として政令で定める金額(以下「特定復興調整対象外国税相当額」という。)(
の規定による所得税の額」と、租税特別措置法第八条の四第一項の規定による所得税の額」と、同法
特定調整外国税相当額(特定調整外国税相当額及び特定復興調整対象外国税相当額(
第九条の三の二第三項第一号の額及び復興特別所得税の額の合計額
第九条の三の二第六項所得税法所得税法及び
は、は、所得税法
及び当該上場株式等の配当等に係る並びに当該上場株式等の配当等に係る東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法(以下において「特別措置法」という。)第三十三条第一項(復興特別所得税に係る所得税法の適用の特例等)の規定により読み替えて適用される租税特別措置法
に相当するに相当する金額及び特別措置法第二十八条第三項(源泉徴収義務等)の規定により控除された金額に相当する
)のうち所得税の額)のうち所得税及び復興特別所得税の額の合計額
第九条の三の二第七項(租税特別措置法(東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法(以下この項において「特別措置法」という。)第三十三条第一項(復興特別所得税に係る所得税法の適用の特例等)の規定により読み替えて適用される租税特別措置法
に相当するに相当する金額及び特別措置法第二十八条第三項(源泉徴収義務等)の規定により控除された金額に相当する
の額及び復興特別所得税の額の合計額
「租税特別措置法「東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法第三十三条第一項(復興特別所得税に係る所得税法の適用の特例等)の規定により読み替えて適用される租税特別措置法
第九条の六第一項所得税の額所得税及び復興特別所得税の額の合計額
第九条の六第三項所得税の額所得税及び復興特別所得税の額の合計額
の同法及び東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法の
ついては、ついては、所得税法
第九条の六第四項及び第九条の六の二第一項所得税の額所得税及び復興特別所得税の額の合計額
第九条の六の二第三項所得税の額所得税及び復興特別所得税の額の合計額
の同法及び東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法の
ついては、ついては、所得税法
第九条の六の二第四項及び第九条の六の三第一項所得税の額所得税及び復興特別所得税の額の合計額
第九条の六の三第三項所得税の額所得税及び復興特別所得税の額の合計額
の同法及び東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法の
ついては、ついては、所得税法
第九条の六の三第四項及び第九条の六の四第一項所得税の額所得税及び復興特別所得税の額の合計額
第九条の六の四第三項所得税の額所得税及び復興特別所得税の額の合計額
の同法及び東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法の
ついては、ついては、所得税法
第九条の六の四第四項所得税の額所得税及び復興特別所得税の額の合計額
第三十九条第四項所得税につき所得税法第百五十三条の二第一項各号所得税及び当該所得税に係る復興特別所得税につき所得税法第百五十三条の二第一項各号又は東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法(以下この項において「特別措置法」という。)第二十一条第三項各号
第三十九条第四項第二号(特別措置法第二十条の二第二項において準用する場合を含む。)
所得税法第百五十三条の三第一項(特別措置法第二十一条第四項において準用する場合を含む。)
第三十九条第四項第三号(特別措置法第二十条の二第六項において準用する場合を含む。)
所得税法第百五十三条の五(特別措置法第二十一条第六項において準用する場合を含む。)
第四十条第三項所得税所得税及び当該所得税に係る復興特別所得税
第四十条第四項第一号及び並びに東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法第三十三条第一項(復興特別所得税に係る所得税法の適用の特例等)の規定により読み替えられた
所得税(当該所得税所得税及び復興特別所得税(これらの税
当該所得税をこれらの税を
第四十条第四項第三号所得税が所得税及び当該所得税に係る復興特別所得税が
その他、東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法第四章(第八条、第十一条及び第六節を除く。)その他
第四十条第四項第四号所得税所得税及び当該所得税に係る復興特別所得税
第四十条第四項第五号所得税所得税及び当該所得税に係る復興特別所得税
租税特別措置法東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法第三十三条第一項(復興特別所得税に係る所得税法の適用の特例等)の規定により読み替えられた租税特別措置法
第四十条第二十項の額の額及び復興特別所得税の額
第四十条第二十二項所得税の所得税及び復興特別所得税の
第四十条の三の三第二十二項第一号及び第二号、第二十三項並びに第二十五項所得税所得税及び復興特別所得税
第四十条の三の三第二十六項所得税に係る延滞税所得税及び復興特別所得税に係る延滞税
第四十条の三の四第一項所得税の額(所得税の額及び復興特別所得税の額(
及び当該所得税の額並びに当該所得税の額及び復興特別所得税の額
所得税の額以外所得税の額及び復興特別所得税の額以外
第四十条の三の四第五項第三号及び第四号、第六項並びに第七項所得税所得税及び復興特別所得税
第四十一条の三の四所得税に係る所得税及び当該所得税に係る復興特別所得税に係る
予定納税額を予定納税額及び東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法(以下において「特別措置法」という。)第十六条第一項の規定により納付すべき復興特別所得税の額を
第四十一条の三の四第一号(特別措置法第十六条第二項において準用する場合を含む。以下この号において同じ。)
所得税法第百四条第一項
第四十一条の三の四第二号(特別措置法第十六条第二項において準用する場合を含む。以下この号において同じ。)
所得税法第百十一条第一項
第四十一条の三の五第一項所得税に所得税及び当該所得税に係る復興特別所得税に
東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法(以下、及びにおいて「特別措置法」という。)第三十三条第一項の規定により読み替えて適用される
の規定所得税法第百四条第一項の規定及び特別措置法第十六条第一項の規定
の規定により読み替えて適用される所得税法第百四条第一項
所得税の額所得税及び復興特別所得税の額の合計額
第四十一条の三の五第二項各号各号(特別措置法第十六条第二項において準用する場合を含む。)
所得税に所得税及び当該所得税に係る復興特別所得税に
の規定所得税法第百七条第一項(特別措置法第十六条第二項において準用する場合を含む。において同じ。)の規定及び特別措置法第十六条第一項の規定
所得税法第百四条第一項(特別措置法第十六条第二項において準用する場合を含む。において同じ。)
所得税の額所得税及び復興特別所得税の額の合計額
第四十一条の三の五第四項の規定の規定及び特別措置法第十六条第一項の規定
所得税の額所得税及び復興特別所得税の額の合計額
の規定所得税法第百七条第一項の規定及び特別措置法第十六条第一項の規定
第四十一条の三の六第一項所得税につき所得税及び当該所得税に係る復興特別所得税につき
東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法(以下において「特別措置法」という。)第三十三条第一項の規定により読み替えて適用される
第四十一条の三の六第二項(特別措置法第十六条第二項において準用する場合を含む。以下この項において同じ。)
所得税法第百十三条第一項
第四十一条の三の六第三項所得税につき第四十一条の三の四第二号所得税及び当該所得税に係る復興特別所得税につき特別措置法第三十三条第一項の規定により読み替えて適用される第四十一条の三の四第二号
の(特別措置法第十六条第二項において準用する場合を含む。以下において同じ。)の
第四十一条の三の六第四項所得税につき所得税及び当該所得税に係る復興特別所得税につき
(特別措置法第十六条第二項において準用する場合を含む。以下及びにおいて同じ。)
所得税法第百十一条第二項第一号
の規定(特別措置法第十六条第二項において準用する場合を含む。において同じ。)の規定
第四十一条の三の六第四項第一号第四十一条の三の四第一号特別措置法第三十三条第一項の規定により読み替えて適用される第四十一条の三の四第一号
の規定の規定及び特別措置法第十六条第一項の規定
所得税の額所得税及び復興特別所得税の額の合計額
所得税法
第四十一条の三の六第五項所得税につき所得税及び当該所得税に係る復興特別所得税につき
(特別措置法第十六条第二項において準用する場合を含む。以下において同じ。)
に所得税法第百十四条第三項に
第四十一条の三の六第六項第四十一条の三の四第二号特別措置法第三十三条第一項の規定により読み替えて適用される第四十一条の三の四第二号
第四十一条の三の七第一項規定に規定並びに東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法(次項及び第四項において「特別措置法」という。)第二十八条第一項及び第二十九条第一項の規定に
所得税の額所得税及び復興特別所得税の額の合計額
第四十一条の三の七第二項第四編第二章第一節の規定第四編第二章第一節の規定並びに特別措置法第二十八条第一項及び第二十九条第一項の規定
所得税の額所得税及び復興特別所得税の額の合計額
同節の規定同節の規定並びに特別措置法第二十八条第一項及び第二十九条第一項の規定
第四十一条の三の七第四項規定により規定並びに特別措置法第二十八条第一項及び第二十九条第一項の規定により
所得税の額所得税及び復興特別所得税の額の合計額
第四十一条の三の九第一項規定に規定及び東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法(次項及び第四項において「特別措置法」という。)第二十八条第一項の規定に
所得税の額所得税及び復興特別所得税の額の合計額
第四十一条の三の九第二項第四編第三章の二の規定第四編第三章の二の規定及び特別措置法第二十八条第一項の規定
所得税の額所得税及び復興特別所得税の額の合計額
同章の規定同章の規定及び特別措置法第二十八条第一項の規定
第四十一条の三の九第四項規定により規定及び特別措置法第二十八条第一項の規定により
所得税の額所得税及び復興特別所得税の額の合計額
第四十一条の十九第三項所得税の額所得税及び当該所得税に係る復興特別所得税の額
第六十六条の七第四項第一号及び第六十六条の九の三第三項第一号、法人税、復興特別所得税の額(附帯税の額を除く。)、法人税
第九十三条第一項第一号場合場合及びこれらの規定を東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法第十八条第六項及び第七項(同条第八項の規定により適用する場合を含む。)並びに第九項及び第十項(これらの規定を同条第十一項の規定により適用する場合を含む。)において準用する場合
及び東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法(平成二十三年法律第百十七号。以下この条において「特別措置法」という。)第二十八条第一項
これら
及び特別措置法第二十八条第一項
これら
及び特別措置法第二十八条第一項
又は及びの規定並びに特別措置法第二十八条第一項
及び特別措置法第二十八条第一項
これら
所得税法
申告書申告書及びこれらの申告書に併せて提出する特別措置法第六条第八号に規定する復興特別所得税申告書
の規定並びに特別措置法第三十条第一項
所得税法及び所得税法、及び
、地方税法、特別措置法第四章(第十一条第一項を除く。)、地方税法
租税特別措置法平成二十五年一月一日から令和十九年十二月三十一日までの間に発行された租税特別措置法
を還付すると当該徴収された所得税の額につき特別措置法第二十八条第一項の規定により併せて徴収された復興特別所得税の額(前段又は同条第五項(租税特別措置法第四十一条の十二第五項に係る部分に限る。)の規定により併せて還付した額を除く。)に相当する金額の全部又は一部とを併せて還付する。この場合においては、特別措置法第二十八条第九項及び第三十一条第三項の規定を準用する
を還付すると当該徴収された所得税の額につき特別措置法第二十八条第一項の規定により併せて徴収された復興特別所得税の額(前段又は同条第五項(租税特別措置法第四十一条の十二第五項に係る部分に限る。)の規定により併せて還付した額を除く。)に相当する金額の全部又は一部とを併せて還付する。この場合においては、特別措置法第二十八条第九項及び第三十一条第三項の規定を準用する
第四編第五章第四編第五章及び特別措置法第二十八条第一項
係る所得税係る所得税及び復興特別所得税
申告書を申告書とに掲げる所得税の額及び当該所得税の額につきの規定により併せて徴収された又は徴収されるべき復興特別所得税の額(以下において「対象源泉徴収特別税額」という。)並びに当該対象源泉徴収特別税額の計算の基礎その他財務省令で定める事項を記載した申告書とを併せて
を還付する及び対象源泉徴収特別税額に相当する復興特別所得税を併せて還付する。この場合においては、特別措置法第十九条第六項の規定は当該復興特別所得税及び所得税の還付があつた場合について準用する
。)の。)又は対象源泉徴収特別税額の
第四編第五章第四編第五章及び特別措置法第二十八条第一項
各号各号
を支給すると当該納付された金額につき特別措置法第二十八条第一項の規定により併せて徴収された復興特別所得税の額に相当する給付金(以下において「復興特別所得税過誤納相当額」という。)とを併せて支給するものとし、特別過誤納金及び復興特別所得税過誤納相当額の支給があつた場合においては特別措置法第二十八条第九項の規定を、特別過誤納金及び復興特別所得税過誤納相当額の計算並びに特別過誤納金及び復興特別所得税過誤納相当額を未納の源泉徴収に係る復興特別所得税及び所得税に充当する場合については特別措置法第三十一条第三項の規定を、それぞれ準用する
特別過誤納金特別過誤納金及び復興特別所得税過誤納相当額
給付金給付金及び当該給付金の額に百分の二・一を乗じて計算した金額に相当する給付金
特別過誤納金、特別過誤納金、復興特別所得税過誤納相当額、
及び特別過誤納金特別過誤納金及び復興特別所得税過誤納相当額
特別過誤納金特別過誤納金、復興特別所得税過誤納相当額
の特別過誤納金の特別過誤納金及び復興特別所得税過誤納相当額
特別過誤納金又は特別過誤納金及び復興特別所得税過誤納相当額又は
までの特別過誤納金までの特別過誤納金、復興特別所得税過誤納相当額
規定する特別過誤納金規定する特別過誤納金及び復興特別所得税過誤納相当額
所得税に係る延滞税所得税及び復興特別所得税に係る延滞税
所得税の額所得税の額及び復興特別所得税の額
所得税又は所得税及び復興特別所得税又は
所得税の額所得税の額及び復興特別所得税の額
所得税に係る延滞税所得税及び復興特別所得税に係る延滞税
所得税を所得税及び当該所得税に係る復興特別所得税を
とするとし、当該免税対象の役務提供対価につきこれらの規定により徴収して納付すべき所得税の額については、東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法(平成二十三年法律第百十七号。以下「特別措置法」という。)第二十八条第一項の規定の適用があるものとする
を還付すると当該所得税の額につき特別措置法第二十八条第一項の規定により併せて徴収された復興特別所得税の額に相当する金額とを併せて還付する。この場合においては、同条第九項及び特別措置法第三十一条第三項の規定を準用する
所得税がある所得税及び当該所得税につき特別措置法第二十八条第一項の規定により併せて徴収すべき復興特別所得税がある
特別措置法第三十三条第一項の規定により読み替えて適用される前段
所得税が国に所得税及び当該所得税に併せて徴収すべき復興特別所得税が国に
租税特別措置法平成二十五年一月一日から令和十九年十二月三十一日までの間に発行された租税特別措置法
所得税の所得税及び当該所得税に係る復興特別所得税の
を還付すると当該徴収された所得税の額につき特別措置法第二十八条第一項の規定により併せて徴収された復興特別所得税の額(前段又は同条第五項(租税特別措置法第四十一条の十二第五項に係る部分に限る。)の規定により併せて還付した額を除く。)に相当する金額の全部又は一部とを併せて還付する。この場合においては、特別措置法第二十八条第九項及び第三十一条第三項の規定を準用する
所得税の所得税及び当該所得税に係る復興特別所得税の
を還付すると当該徴収された所得税の額につき特別措置法第二十八条第一項の規定により併せて徴収された復興特別所得税の額(前段又は同条第五項(租税特別措置法第四十一条の十二第五項に係る部分に限る。)の規定により併せて還付した額を除く。)に相当する金額の全部又は一部とを併せて還付する。この場合においては、特別措置法第二十八条第九項及び第三十一条第三項の規定を準用する
を還付すると当該所得税の額につき特別措置法第二十八条第一項の規定により併せて徴収された復興特別所得税の額のうち当該特定社会保険料に対応する部分の金額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金額とを併せて還付する。この場合においては、同条第九項及び特別措置法第三十一条第三項の規定を準用する
、特別措置法
除く。)、除く。)、特別措置法第四章(第十一条第一項を除く。)、
国税通則法第二条第二号及び及び復興特別所得税並びに
第二条第八号所得税法所得税法、
第十五条第二項第一号及び第二号所得税所得税及び復興特別所得税
第十五条第三項第一号(以下「予定納税に係る所得税」及び特別措置法第十六条(予定納税)の規定により納付すべき復興特別所得税(以下「予定納税に係る所得税等」
第二十一条第二項、第三十条第二項及び第三十三条第二項所得税所得税、復興特別所得税
第三十七条第一項所得税に所得税等に
第四十三条第二項所得税所得税、復興特別所得税
第四十六条第一項第三号及び第六十条第一項第四号所得税所得税等
第六十五条第三項第二号加算した金額加算した金額(特別措置法第十四条(外国税額の控除)の規定による控除をされるべき金額、第一項の修正申告若しくは更正に係る特別措置法第十七条第一項第三号(課税標準及び税額の申告)に規定する源泉徴収特別税額に相当する金額又は同条第四項に規定する予納特別税額があるときは、これらの金額を加算した金額)
所得税、所得税、復興特別所得税、
第七十条第五項第三号所得税(当該所得税所得税及び当該所得税に係る復興特別所得税(これらの税
所得税」所得税等」
第七十三条第三項所得税所得税等
第八十五条第一項及び第八十六条第一項所得税所得税、復興特別所得税
所得税(所得税及び当該所得税に係る復興特別所得税(
国外財産に係る所得税国外財産に係る所得税等
所得税所得税及び復興特別所得税
国外財産に係る所得税国外財産に係る所得税等
所得税所得税及び復興特別所得税
及び国外財産に係る所得税国外財産に係る所得税等
所得税(所得税及び当該所得税に係る復興特別所得税(
財産債務に係る所得税財産債務に係る所得税等
財産債務に係る所得税財産債務に係る所得税等
法人税法(昭和四十年法律第三十四号)第四十一条の二所得税の額所得税の額及び復興特別所得税の額
第六十九条の二第一項所得税の額所得税及び復興特別所得税の額の合計額
第百四十二条の六の二所得税の額所得税の額及び復興特別所得税の額
第百四十四条の二の二第一項所得税の額所得税及び復興特別所得税の額の合計額
法人税法東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法(平成二十三年法律第百十七号。以下この条において「特別措置法」という。)第三十三条第一項の規定により読み替えて適用される法人税法
法人税法特別措置法第三十三条第一項の規定により読み替えて適用される法人税法
つきつき法人税法
法人税法特別措置法第三十三条第一項の規定により読み替えて適用される法人税法
特別措置法第三十三条第一項の規定により読み替えて適用される法人税法
所得税所得税、復興特別所得税
及び、同法
の合計額、東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法(平成二十三年法律第百十七号。において「特別措置法」という。)第十四条第一項に規定する政令で定めるところにより計算した金額及び同条第二項に規定する政令で定めるところにより計算した金額の合計額
及び、
控除限度額並びに控除限度額、特別措置法第十四条第一項に規定する政令で定めるところにより計算した金額及び同条第二項に規定する政令で定めるところにより計算した金額並びに

If there is an amount of special income tax for reconstruction imposed pursuant to the provisions of this Chapter on income set forth in Article 10, item (iv), (a) and (b) (for a foreign corporation, the domestic source income specified in each item of Article 141 of the Corporation Tax Act according to the category of foreign corporation set forth in each of those items (for a foreign corporation set forth in item (i) of that Article, according to the category of domestic source income set forth in (a) or (b) of that item) (for the domestic source income specified in item (i) of that Article, the domestic source income set forth in (a) or (b) of that item) that is income set forth in Article 10, item (v), (a) and (b)) in each business year of a corporation (meaning a business year prescribed in Article 40, item (xi), excluding a taxable business year (meaning a taxable business year prescribed in Article 45; the same applies hereinafter in this paragraph); the same applies hereinafter in this paragraph), then, with regard to the application of the provisions of that Act to that corporation, the amount of that special income tax for reconstruction in each business year is deemed to be the amount of income tax prescribed in Article 68, paragraph (1) of that Act (including as applied mutatis mutandis pursuant to Article 144 of that Act) pertaining to that income in each business year. In this case, necessary matters concerning the application of the provisions of that Act and other laws and regulations concerning corporation tax with regard to the amount of that special income tax for reconstruction are specified by Cabinet Order.

法人の各事業年度(第四十条第十一号に規定する事業年度をいい、課税事業年度(第四十五条に規定する課税事業年度をいう。以下この項において同じ。)を除く。以下この項において同じ。)において第十条第四号イ及びロに掲げる所得(外国法人にあっては、法人税法第百四十一条各号に掲げる外国法人の区分(同条第一号に掲げる外国法人にあっては同号イ又はロに掲げる国内源泉所得の区分)に応じ当該各号に定める国内源泉所得(同条第一号に定める国内源泉所得にあっては同号イ又はロに掲げる国内源泉所得)で第十条第五号イ及びロに掲げる所得とする。)につきこの章の規定により課される復興特別所得税の額がある場合には、当該法人に対する同法の規定の適用については、当該各事業年度における当該復興特別所得税の額は、当該各事業年度における当該所得に係る同法第六十八条第一項(同法第百四十四条において準用する場合を含む。)に規定する所得税の額とみなす。この場合において、当該復興特別所得税の額に係る同法その他法人税に関する法令の規定の適用に関し必要な事項は、政令で定める。

Beyond what is provided for in paragraph (1), the application of the provisions of the Act on General Rules for National Taxes with regard to income tax and special income tax for reconstruction is as follows:

第一項に定めるもののほか、所得税及び復興特別所得税に係る国税通則法の規定の適用については、次に定めるところによる。

with regard to the application of the provisions of Article 71, paragraph (1), item (i) and Article 123, paragraph (1) of the Act on General Rules for National Taxes, income tax and special income tax for reconstruction are deemed to be national taxes falling under the same tax item;

国税通則法第七十一条第一項第一号及び第百二十三条第一項の規定の適用については、所得税及び復興特別所得税は、同一の税目に属する国税とみなす。

if an appeal has been filed against a reassessment or determination, etc. prescribed in Article 90, paragraph (1) of the Act on General Rules for National Taxes (hereinafter referred to as a "reassessment or determination, etc." in this item) pertaining to income tax or special income tax for reconstruction, and there is a reassessment or determination, etc. made with regard to other special income tax for reconstruction or income tax for which the taxpayer prescribed in Article 2, item (v) of that Act and the year (for those taxes subject to withholding, the statutory payment due date prescribed in Article 28, paragraph (1)) are the same as those of that income tax or special income tax for reconstruction, then, with regard to the application of the provisions of Article 90, paragraph (1) or (2), Article 104, paragraph (2), or Article 115, paragraph (1), item (ii) of that Act, the reassessment or determination, etc. made with regard to that other special income tax for reconstruction or income tax is deemed to be another reassessment or determination, etc. made with regard to the tax base, etc. or tax amount, etc. prescribed in Article 19, paragraph (1) of that Act of that income tax or special income tax for reconstruction.

所得税又は復興特別所得税に係る国税通則法第九十条第一項に規定する更正決定等(以下この号において「更正決定等」という。)について不服申立てがされている場合において、当該所得税又は復興特別所得税と同法第二条第五号に規定する納税者及び年分(源泉徴収に係るこれらの税にあっては、第二十八条第一項に規定する法定納期限)が同一である他の復興特別所得税又は所得税についてされた更正決定等があるときは、同法第九十条第一項若しくは第二項、第百四条第二項又は第百十五条第一項第二号の規定の適用については、当該他の復興特別所得税又は所得税についてされた更正決定等は、当該所得税又は復興特別所得税の同法第十九条第一項に規定する課税標準等又は税額等についてされた他の更正決定等とみなす。

Beyond what is provided for in paragraph (1), the application of the provisions of this Chapter in cases where the provisions of the Act on Exemption, etc. of Income Tax, etc. on Income of Foreign Residents, etc. Based on the Principle of Reciprocity apply is as follows:

第一項に定めるもののほか、外国居住者等の所得に対する相互主義による所得税等の非課税等に関する法律の規定の適用がある場合におけるこの章の規定の適用については、次に定めるところによる。

the provisions of Article 9 and Articles 26 through 28 (with regard to the income set forth in (d) and the income set forth in (e) that is received by a resident, the provisions of Article 28) do not apply to the following income:

次に掲げる所得については、第九条及び第二十六条から第二十八条までの規定(ニに掲げる所得及び居住者が支払を受けるホに掲げる所得については、同条の規定)は、適用しない。

covered dividends and similar income prescribed in to which the provisions of apply;

外国居住者等のの規定の適用があるに規定する対象配当等

covered dividends and similar income prescribed in to which the provisions of apply;

外国居住者等のの規定の適用があるに規定する対象配当等

covered dividends and similar income prescribed in to which the provisions of apply;

外国居住者等のの規定の適用があるに規定する対象配当等

third-country entity covered business income prescribed in , third-country entity covered international transportation business income prescribed in , third-country entity covered dividends and similar income prescribed in to which the provisions of apply, tax-exempt covered interest prescribed in to which the provisions of apply, or third-country entity covered capital gains prescribed in ;

外国居住者等のに規定する第三国団体対象事業所得、に規定する第三国団体対象国際運輸業所得、の規定の適用があるに規定する第三国団体対象配当等、の規定の適用があるに規定する非課税対象利子又はに規定する第三国団体対象譲渡所得

specified covered business income prescribed in , specified covered international transportation business income prescribed in , specified covered dividends and similar income prescribed in to which the provisions of apply, or specified tax-exempt covered interest prescribed in to which the provisions of apply;

外国居住者等のに規定する特定対象事業所得、に規定する特定対象国際運輸業所得、の規定の適用があるに規定する特定対象配当等又はの規定の適用があるに規定する特定非課税対象利子

the provisions of Article 17, paragraphs (5) and (7) and Article 18, paragraphs (12) through (15) apply mutatis mutandis to a person who is to file a return under the provisions of Article 172, paragraph (1) of the Income Tax Act as applied mutatis mutandis pursuant to (including as applied mutatis mutandis pursuant to , , or ) with regard to the income set forth in (d) of the preceding item;

前号ニに掲げる所得につき外国居住者等の(、又はにおいて準用する場合を含む。)において準用する所得税法第百七十二条第一項の規定による申告書を提出すべき者については、第十七条第五項及び第七項並びに第十八条第十二項から第十五項までの規定を準用する。

if the amount of income tax is calculated, or income tax is imposed, pursuant to the provisions of the second sentence of (including as applied mutatis mutandis pursuant to or ), the second sentence of (including as applied mutatis mutandis pursuant to or ), the second sentence of (including as applied mutatis mutandis pursuant to or ), the second sentence of (including as applied mutatis mutandis pursuant to or ), the second sentence of (including as applied mutatis mutandis pursuant to or ), or the second sentence of (including as applied mutatis mutandis pursuant to or ) with regard to the income set forth in item (i), (d) or (e), the provisions of this Chapter apply by deeming the amount of income tax calculated with regard to that income pursuant to those provisions at the tax rate before deducting the post-deduction applicable tax rate prescribed in to be the amount of income tax specified in Article 10, items (i) through (iii).

第一号ニ又はホに掲げる所得につき外国居住者等の後段(又はにおいて準用する場合を含む。)、後段(又はにおいて準用する場合を含む。)、後段(又はにおいて準用する場合を含む。)、後段(又はにおいて準用する場合を含む。)、後段(又はにおいて準用する場合を含む。)又は後段(又はにおいて準用する場合を含む。)の規定により所得税の額が計算され、又は所得税が課される場合には、当該所得につきこれらの規定によりに規定する控除後適用税率を控除する前の税率により計算した所得税の額を第十条第一号から第三号までに定める所得税の額として、この章の規定を適用する。

The provisions of apply mutatis mutandis to cases where, as a result of the application of the provisions concerning exemption, etc. of income tax, etc. prescribed in or the provisions of the Act on Special Measures Concerning Taxation prescribed in , or as a result of the provisions of not being applied, the content of the tax base, etc. or tax amount, etc. prescribed in Article 19, paragraph (1) of the Act on General Rules for National Taxes that forms the basis for calculating the base income tax amount pertaining to the return of special income tax for reconstruction or the determination of a person who has filed a return of special income tax for reconstruction or has received a determination has come to differ.

外国居住者等のの規定は、に規定する所得税等の非課税等に関する規定若しくはに規定する租税特別措置法の規定の適用により、又は外国居住者等のの規定が適用されないことにより、復興特別所得税申告書を提出し、又は決定を受けた者の当該復興特別所得税申告書又は決定に係る基準所得税額の計算の基礎となる国税通則法第十九条第一項に規定する課税標準等又は税額等に関し、その内容が異なることとなった場合について準用する。

The provisions of and apply mutatis mutandis to cases where, as a result of the confirmation by the Commissioner of the National Tax Agency referred to in , any part of the amount of special income tax for reconstruction for each year of a resident, or of the amount of special income tax for reconstruction for each year of a foreign resident, etc. who is a nonresident (meaning a foreign resident, etc. prescribed in ; the same applies in the following paragraph), is to be reduced.

外国居住者等の及びの規定は、の国税庁長官の確認があったことにより、居住者の各年分の復興特別所得税の額又は非居住者である外国居住者等(に規定する外国居住者等をいう。次項において同じ。)の各年分の復興特別所得税の額のうちに減額されるものがある場合について準用する。

The provisions of apply mutatis mutandis to a resident, or a foreign resident, etc. who is a nonresident, who has received a reassessment under Article 7, paragraph (1) or (hereinafter referred to as the "Act on Special Provisions for the Enforcement of Tax Treaties" in this Article and Article 63) as applied mutatis mutandis pursuant to or (including where these provisions are applied mutatis mutandis pursuant to the preceding paragraph) with regard to the amounts set forth in the items of Article 21, paragraph (2), in cases where, as a result of that reassessment, the amount set forth in Article 17, paragraph (1), items (ii) through (iv) (or, if an amended return has been filed or a reassessment has been made with regard to that amount, the amount after that filing or reassessment) stated in the return of special income tax for reconstruction for each year following the year to which the reassessment pertains, or pertaining to a year for which a determination was received, becomes excessive, or the amount set forth in paragraph (2), item (i) or (ii) of that Article (or, if an amended return has been filed or a reassessment has been made with regard to that amount, the amount after that filing or reassessment) stated in the return of special income tax for reconstruction, or pertaining to a year for which a determination was received, becomes too small. In this case, the phrase "the row of Article 153 of the Income Tax Act and" in is deemed to be replaced with "the row of Article 153 of the Income Tax Act, the phrase 'Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc.' is deemed to be replaced with 'Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc. as applied mutatis mutandis pursuant to or (including where these provisions are applied mutatis mutandis pursuant to Article 33, paragraph (7) (Special Provisions, etc. on Application of the Income Tax Act Concerning Special Income Tax for Reconstruction) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake)', and in that table".

外国居住者等のの規定は、居住者又は非居住者である外国居住者等が第二十一条第二項各号に掲げる金額につき又は(これらの規定を前項において準用する場合を含む。)において準用する租税条約等の実施に伴う所得税法、法人税法及び地方税法の特例等に関する法律(以下この条及び第六十三条において「租税条約等実施特例法」という。)第七条第一項又は第二項の更正を受けた場合において、その更正に伴い、その更正に係る年分の翌年分以後の各年分の復興特別所得税申告書に記載した、若しくは決定を受けた年分に係る第十七条第一項第二号から第四号までに掲げる金額(当該金額につき修正申告書の提出又は更正があった場合には、その申告又は更正後の金額)が過大となるとき、又は復興特別所得税申告書に記載した、若しくは決定を受けた年分に係る同条第二項第一号若しくは第二号に掲げる金額(当該金額につき修正申告書の提出又は更正があった場合には、その申告又は更正後の金額)が過少となるときのその更正を受けた居住者又は非居住者である外国居住者等について準用する。この場合において、外国居住者等の中「所得税法第百五十三条の項及び」とあるのは、「所得税法第百五十三条の項中「租税条約等の実施に伴う所得税法、法人税法及び地方税法の特例等に関する法律」とあるのは「外国居住者等の又は(国税庁長官の確認があつた場合の更正の請求の特例等)(これらの規定を東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法第三十三条第七項(復興特別所得税に係る所得税法の適用の特例等)において準用する場合を含む。)において準用する租税条約等の実施に伴う所得税法、法人税法及び地方税法の特例等に関する法律」と、同表」と読み替えるものとする。

The provisions of apply mutatis mutandis to refunds or overpayments pertaining to a reassessment under the provisions of as applied mutatis mutandis pursuant to as applied mutatis mutandis pursuant to paragraph (6), or under the provisions of as applied mutatis mutandis pursuant to as applied mutatis mutandis pursuant to paragraph (6).

外国居住者等のの規定は、第六項において準用するにおいて準用するの規定又は第六項において準用する外国居住者等のにおいて準用するの規定による更正に係る還付金又は過納金について準用する。

Beyond what is provided for in paragraph (1), the application of the provisions of this Chapter in cases where the provisions of the Act on Special Provisions for the Enforcement of Tax Treaties apply is as follows:

第一項に定めるもののほか、租税条約等実施特例法の規定の適用がある場合におけるこの章の規定の適用については、次に定めるところによる。

the provisions of Article 9 and Articles 26 through 28 (for those pertaining to the dividends and similar income set forth in (c) and those pertaining to the dividends and similar income set forth in (d) that are received by a resident, the provisions of Article 28) do not apply to treaty partner resident's dividends and similar income (meaning treaty partner resident's dividends and similar income prescribed in ; the same applies hereinafter in this item) or the following dividends and similar income (meaning dividends and similar income prescribed in ; the same applies hereinafter in this paragraph) that are subject to the application of the provisions of a tax treaty (meaning a tax treaty prescribed in ; the same applies hereinafter in this item) that specifies a limit tax rate (meaning a limit tax rate prescribed in ; the same applies hereinafter in this item), where the limit tax rate applied respectively to that treaty partner resident's dividends and similar income or those dividends and similar income (or, if the limit tax rate applied respectively to the dividends and similar income set forth in (d) is prescribed so as to include the inhabitant tax prescribed in , the post-deduction limit tax rate prescribed in ; referred to as the "applicable limit tax rate" in item (iii)) is the tax rate prescribed in the provisions of the Income Tax Act and the Act on Special Measures Concerning Taxation prescribed in , , , , or or less (hereinafter referred to as "dividends and similar income subject to a limit tax rate" in this paragraph), or that are subject to the application of the provisions of a tax treaty providing for exemption from income tax and the special income tax for reconstruction on that income tax (hereinafter referred to as "dividends and similar income subject to exemption" in this paragraph):

相手国居住者等配当等(に規定する相手国居住者等配当等をいう。以下この号において同じ。)又は次に掲げる配当等(に規定する配当等をいう。以下この項において同じ。)のうち、限度税率(に規定する限度税率をいう。以下この号において同じ。)を定める租税条約(に規定する租税条約をいう。以下この号において同じ。)の規定の適用があるものであって当該相手国居住者等配当等若しくは当該配当等につきそれぞれ適用される限度税率(ニに掲げる配当等につきそれぞれ適用される限度税率がに規定する住民税をも含めて規定されている場合には、に規定する控除後限度税率とする。第三号において「適用限度税率」という。)が、、、若しくはに規定する所得税法及び租税特別措置法の規定に規定する税率以下であるもの(以下この項において「限度税率適用配当等」という。)又は所得税及び当該所得税に係る復興特別所得税の免除を定める租税条約の規定の適用があるもの(以下この項において「免除適用配当等」という。)については、第九条及び第二十六条から第二十八条までの規定(ハに掲げる配当等に係るもの及び居住者が支払を受けるニに掲げる配当等に係るものについては、同条の規定)は、適用しない。

shareholder dividends and similar income prescribed in ;

に規定する株主等配当等

treaty partner entity dividends and similar income prescribed in ;

に規定する相手国団体配当等

third-country entity dividends and similar income prescribed in ;

に規定する第三国団体配当等

specified dividends and similar income prescribed in ;

に規定する特定配当等

the provisions of Article 17, paragraphs (5) and (7) and Article 18, paragraphs (12) through (15) apply mutatis mutandis to a person who is to file a return under the provisions of Article 172, paragraph (1) of the Income Tax Act as applied mutatis mutandis pursuant to with regard to dividends and similar income subject to a limit tax rate or dividends and similar income subject to exemption (limited to those pertaining to the dividends and similar income set forth in (c) of the preceding item);

限度税率適用配当等又は免除適用配当等(前号ハに掲げる配当等に係るものに限る。)につきにおいて準用する所得税法第百七十二条第一項の規定による申告書を提出すべき者については、第十七条第五項及び第七項並びに第十八条第十二項から第十五項までの規定を準用する。

if the amount of income tax is calculated, or income tax is imposed, pursuant to the provisions of the second sentence of , the second sentence of , the second sentence of , the second sentence of , the second sentence of , or the second sentence of with regard to dividends and similar income subject to a limit tax rate or dividends and similar income subject to exemption (limited to those pertaining to the dividends and similar income set forth in item (i), (c) or (d); the same applies hereinafter in this item), the provisions of this Chapter apply by deeming the amount of income tax calculated with regard to those dividends and similar income subject to a limit tax rate or dividends and similar income subject to exemption pursuant to those provisions at the tax rate prescribed in those provisions before deducting the applicable limit tax rate to be the amount of income tax specified in Article 10, items (i) through (iii).

限度税率適用配当等又は免除適用配当等(第一号ハ又はニに掲げる配当等に係るものに限る。以下この号において同じ。)につき後段、後段、後段、後段、後段又は後段の規定により所得税の額が計算され、又は所得税が課される場合には、当該限度税率適用配当等又は免除適用配当等につきこれらの規定により適用限度税率を控除する前の当該規定に規定する税率により計算した所得税の額を第十条第一号から第三号までに定める所得税の額として、この章の規定を適用する。

The provisions of or apply mutatis mutandis to cases where, as a result of an agreement prescribed in those provisions having been reached, any part of the amount of special income tax for reconstruction for each year of a resident, or of the amount of special income tax for reconstruction for each year of a treaty partner resident, etc. (meaning a treaty partner resident, etc. prescribed in ; the same applies in the following paragraph), is to be reduced.

又はの規定は、これらの規定に規定する合意が行われたことにより、居住者の各年分の復興特別所得税の額又は相手国居住者等(に規定する相手国居住者等をいう。次項において同じ。)の各年分の復興特別所得税の額のうちに減額されるものがある場合について準用する。

The provisions of apply mutatis mutandis to a resident or treaty partner resident, etc. who has received a reassessment under or (including where these provisions are applied mutatis mutandis pursuant to the preceding paragraph) with regard to the amounts set forth in the items of Article 21, paragraph (2), in cases where, as a result of that reassessment, the amount set forth in Article 17, paragraph (1), items (ii) through (iv) (or, if an amended return has been filed or a reassessment has been made with regard to that amount, the amount after that filing or reassessment) stated in the return of special income tax for reconstruction for each year following the year to which the reassessment pertains, or pertaining to a year for which a determination was received, becomes excessive, or the amount set forth in paragraph (2), item (i) or (ii) of that Article (or, if an amended return has been filed or a reassessment has been made with regard to that amount, the amount after that filing or reassessment) stated in the return of special income tax for reconstruction, or pertaining to a year for which a determination was received, becomes too small. In this case, the phrase "Special Provisions on Reassessment)" in the row of Article 153 of the Income Tax Act in the table of is deemed to be replaced with "Special Provisions on Reassessment) (including as applied mutatis mutandis pursuant to Article 33, paragraph (10) (Special Provisions, etc. on Application of the Income Tax Act Concerning Special Income Tax for Reconstruction) of the )".

の規定は、居住者又は相手国居住者等が第二十一条第二項各号に掲げる金額につき又は(これらの規定を前項において準用する場合を含む。)の更正を受けた場合において、その更正に伴い、その更正に係る年分の翌年分以後の各年分の復興特別所得税申告書に記載した、若しくは決定を受けた年分に係る第十七条第一項第二号から第四号までに掲げる金額(当該金額につき修正申告書の提出又は更正があった場合には、その申告又は更正後の金額)が過大となるとき、又は復興特別所得税申告書に記載した、若しくは決定を受けた年分に係る同条第二項第一号若しくは第二号に掲げる金額(当該金額につき修正申告書の提出又は更正があった場合には、その申告又は更正後の金額)が過少となるときのその更正を受けた居住者又は相手国居住者等について準用する。この場合において、のの項中「更正の特例)」とあるのは、「更正の特例)(東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法(平成二十三年法律第百十七号)第三十三条第十項(復興特別所得税に係る所得税法の適用の特例等)において準用する場合を含む。)」と読み替えるものとする。

The provisions of apply mutatis mutandis to refunds or overpayments pertaining to a reassessment under the provisions of as applied mutatis mutandis pursuant to paragraph (10).

の規定は、第十項において準用するの規定による更正に係る還付金又は過納金について準用する。

Beyond what is provided for in the preceding paragraphs, the technical replacement of terms in the provisions of the Income Tax Act and other laws and regulations with regard to special income tax for reconstruction, and other necessary matters concerning the application of the provisions of this Chapter, are specified by Cabinet Order.

前各項に定めるもののほか、復興特別所得税に係る所得税法その他の法令の規定の技術的読替えその他この章の規定の適用に関し必要な事項は、政令で定める。

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