# 地方税法 / Local Tax Act — 第一節 (Chapter 3, Section 1)
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- Law: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号
- English title "Local Tax Act": Ministry of Justice translation database, which lists the title
- Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第一節 (Chapter 3, Section 1) — address `ch-3/sec-1`
- Text: the text as amended with effect from 2027-04-01, standing until 2027-04-15 as now scheduled, since the next amendment's day is not fixed — NOT yet in force (revision 20270401_508AC0000000002)
- URL (this text's page, at this provision): https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-292#ch-3/sec-1
- The same address in the text in force (its wording there may differ): https://japanlaw.org/en/local-tax-act/ch-3/sec-1
- Every provision below carries its address and its place on this text's page on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.
Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.
The Ministry's English is given only where this text's Japanese is a wording
the Ministry translated — the same as the text in force, or for a text not yet
in force, a wording it translated ahead; every other paragraph's English is
machine translation.
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## 第一節 市町村民税 — Section 1 Municipal Inhabitant Tax
heading: machine translation, not official
ch-3/sec-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-292#ch-3/sec-1
## 第一款 通則 — Subsection 1 Common Provisions
heading: machine translation, not official
ch-3/sec-1/subsec-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-292#ch-3/sec-1/subsec-1
### 第二百九十二条（市町村民税に関する用語の意義） — Meanings of the Terms Relating to Municipal Inhabitant Tax
caption: machine translation, not official
art-292 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-292#art-292
**第一項** 市町村民税について、次の各号に掲げる用語の意義は、それぞれ当該各号に定めるところによる。
art-292/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-292#art-292/par-1
For municipal inhabitant tax, the meanings of the terms listed in the following items are as provided respectively in those items.
machine translation, not official
**一** 均等割 均等の額により課する市町村民税をいう。
art-292/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-292#art-292/par-1/item-1
Per capita levy: means municipal inhabitant tax imposed in equal amounts;
machine translation, not official
**二** 所得割 所得により課する市町村民税をいう。
art-292/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-292#art-292/par-1/item-2
Income levy: means municipal inhabitant tax imposed on the basis of income;
machine translation, not official
**三** 法人税割 次に掲げる法人の区分に応じ、それぞれ次に定める市町村民税をいう。
art-292/par-1/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-292#art-292/par-1/item-3
Corporation tax levy: means the municipal inhabitant tax prescribed below respectively according to the following classification of corporations:
machine translation, not official
**イ** この法律の施行地に本店又は主たる事務所若しくは事業所を有する法人（以下この項及び第三百二十一条の八において「内国法人」という。） 法人税額を課税標準として課する市町村民税
art-292/par-1/item-3/sub-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-292#art-292/par-1/item-3/sub-1
A corporation that has its head office or its principal office or place of business in the area in which this Act is enforced (referred to as a "domestic corporation" in this paragraph and Article 321-8): municipal inhabitant tax imposed with the corporation tax amount as the tax base;
machine translation, not official
**ロ** この法律の施行地に本店又は主たる事務所若しくは事業所を有しない法人（以下この節において「外国法人」という。） 次に掲げる法人税額の区分ごとに、当該法人税額を課税標準として課する市町村民税
art-292/par-1/item-3/sub-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-292#art-292/par-1/item-3/sub-2
A corporation that does not have its head office or its principal office or place of business in the area in which this Act is enforced (referred to as a "foreign corporation" in this Section): municipal inhabitant tax imposed, for each of the following classifications of corporation tax amount, with that corporation tax amount as the tax base:
machine translation, not official
**（１）** 法人税法第百四十一条第一号イに掲げる国内源泉所得に対する法人税額
art-292/par-1/item-3/sub-2/sub2-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-292#art-292/par-1/item-3/sub-2/sub2-1
The corporation tax amount on the domestic source income listed in Article 141, item (i), (a) of the Corporation Tax Act;
machine translation, not official
**（２）** 法人税法第百四十一条第一号ロに掲げる国内源泉所得に対する法人税額
art-292/par-1/item-3/sub-2/sub2-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-292#art-292/par-1/item-3/sub-2/sub2-2
The corporation tax amount on the domestic source income listed in Article 141, item (i), (b) of the Corporation Tax Act.
machine translation, not official
**四** 法人税額 次に掲げる法人の区分に応じ、それぞれ次に定める額をいう。
art-292/par-1/item-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-292#art-292/par-1/item-4
Corporation tax amount: means the amount prescribed below respectively according to the following classification of corporations:
machine translation, not official
**イ** 内国法人 法人税法その他の法人税に関する法令の規定により計算した法人税額（各対象会計年度（法人税法第十五条の二に規定する対象会計年度をいう。以下この号において同じ。）の国際最低課税額（同法第八十二条の三第一項に規定する国際最低課税額をいう。）に対する法人税の額、各対象会計年度の国際最低課税残余額（同法第八十二条の十一第一項に規定する国際最低課税残余額をいう。）に対する法人税の額及び各対象会計年度の国内最低課税額（同法第八十二条の十九第一項に規定する国内最低課税額をいう。）に対する法人税の額を除く。）で、法人税法第六十八条（租税特別措置法第三条の三第五項、第六条第三項、第八条の三第五項、第九条の二第四項、第九条の三の二第七項、第四十一条の九第四項、第四十一条の十二第四項及び第四十一条の十二の二第七項の規定により読み替えて適用する場合を含む。）、第六十九条（租税特別措置法第六十六条の七第一項及び第六十六条の九の三第一項の規定により読み替えて適用する場合を含む。）、第六十九条の二（租税特別措置法第九条の三の二第七項、第九条の六第四項、第九条の六の二第四項、第九条の六の三第四項及び第九条の六の四第四項の規定により読み替えて適用する場合を含む。）及び第七十条並びに租税特別措置法第四十二条の四、第四十二条の四の二、第四十二条の十（第一項、第三項、第四項及び第七項を除く。）、第四十二条の十一（第一項、第三項から第五項まで及び第八項を除く。）、第四十二条の十一の二（第一項、第三項、第四項及び第七項を除く。）、第四十二条の十二（第一項、第三項から第五項まで及び第八項を除く。）、第四十二条の十二の二、第四十二条の十二の五、第四十二条の十二の六（第一項、第九項から第十一項まで及び第十九項を除く。）、第四十二条の十二の七（第一項、第五項、第六項、第八項、第九項及び第十二項を除く。）、第六十六条の七（第二項、第六項及び第十項から第十三項までを除く。）及び第六十六条の九の三（第二項、第五項及び第九項から第十二項までを除く。）の規定の適用を受ける前のものをいい、法人税に係る延滞税、利子税、過少申告加算税、無申告加算税及び重加算税の額を含まないものとする。
art-292/par-1/item-4/sub-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-292#art-292/par-1/item-4/sub-1
Domestic corporation: the corporation tax amount calculated in accordance with the provisions of the Corporation Tax Act and other laws and regulations relating to corporation tax (excluding the amount of corporation tax on the international minimum tax amount (meaning the international minimum tax amount prescribed in Article 82-3, paragraph (1) of that Act) of each covered fiscal year (meaning the covered fiscal year prescribed in Article 15-2 of the Corporation Tax Act; the same applies hereinafter in this item), the amount of corporation tax on the international minimum tax residual amount (meaning the international minimum tax residual amount prescribed in Article 82-11, paragraph (1) of that Act) of each covered fiscal year, and the amount of corporation tax on the domestic minimum tax amount (meaning the domestic minimum tax amount prescribed in Article 82-19, paragraph (1) of that Act) of each covered fiscal year), before the application of Article 68 of the Corporation Tax Act (including where applied with the replacement of terms pursuant to Article 3-3, paragraph (5), Article 6, paragraph (3), Article 8-3, paragraph (5), Article 9-2, paragraph (4), Article 9-3-2, paragraph (7), Article 41-9, paragraph (4), Article 41-12, paragraph (4) and Article 41-12-2, paragraph (7) of the Act on Special Measures Concerning Taxation), Article 69 of the Corporation Tax Act (including where applied with the replacement of terms pursuant to Article 66-7, paragraph (1) and Article 66-9-3, paragraph (1) of the Act on Special Measures Concerning Taxation), Article 69-2 of the Corporation Tax Act (including where applied with the replacement of terms pursuant to Article 9-3-2, paragraph (7), Article 9-6, paragraph (4), Article 9-6-2, paragraph (4), Article 9-6-3, paragraph (4) and Article 9-6-4, paragraph (4) of the Act on Special Measures Concerning Taxation) and Article 70 of the Corporation Tax Act, and Article 42-4, Article 42-4-2, Article 42-10 (excluding paragraphs (1), (3), (4) and (7)), Article 42-11 (excluding paragraphs (1), (3) through (5) and (8)), Article 42-11-2 (excluding paragraphs (1), (3), (4) and (7)), Article 42-12 (excluding paragraphs (1), (3) through (5) and (8)), Article 42-12-2, Article 42-12-5, Article 42-12-6 (excluding paragraphs (1), (9) through (11) and (19)), Article 42-12-7 (excluding paragraphs (1), (5), (6), (8), (9) and (12)), Article 66-7 (excluding paragraphs (2), (6) and (10) through (13)) and Article 66-9-3 (excluding paragraphs (2), (5) and (9) through (12)) of the Act on Special Measures Concerning Taxation, and not including the amounts of delinquent tax, interest tax, penalty tax for understatement, penalty tax for failure to file and heavy penalty tax relating to corporation tax;
machine translation, not official
**ロ** 外国法人 次に掲げる国内源泉所得の区分ごとに、法人税法その他の法人税に関する法令の規定により計算した法人税額（各対象会計年度の国際最低課税残余額（法人税法第百四十五条の二第一項に規定する国際最低課税残余額をいう。）に対する法人税の額及び各対象会計年度の国内最低課税額（同法第百四十五条の六第一項に規定する国内最低課税額をいう。）に対する法人税の額を除く。）で、法人税法第百四十四条（租税特別措置法第九条の三の二第七項、第四十一条の九第四項、第四十一条の十二第四項、第四十一条の十二の二第七項及び第四十一条の二十二第二項の規定により読み替えて適用する場合を含む。）において準用する法人税法第六十八条（租税特別措置法第九条の三の二第七項、第四十一条の九第四項、第四十一条の十二第四項及び第四十一条の十二の二第七項の規定により読み替えて適用する場合を含む。）、第百四十四条の二及び第百四十四条の二の二（租税特別措置法第九条の三の二第七項、第九条の六第四項、第九条の六の二第四項、第九条の六の三第四項及び第九条の六の四第四項の規定により読み替えて適用する場合を含む。）並びに租税特別措置法第四十二条の四、第四十二条の四の二、第四十二条の十（第一項、第三項、第四項及び第七項を除く。）、第四十二条の十一（第一項、第三項から第五項まで及び第八項を除く。）、第四十二条の十一の二（第一項、第三項、第四項及び第七項を除く。）、第四十二条の十二（第一項、第三項から第五項まで及び第八項を除く。）、第四十二条の十二の二、第四十二条の十二の五、第四十二条の十二の六（第一項、第九項から第十一項まで及び第十九項を除く。）及び第四十二条の十二の七（第一項、第五項、第六項、第八項、第九項及び第十二項を除く。）の規定の適用を受ける前のものをいい、法人税に係る延滞税、利子税、過少申告加算税、無申告加算税及び重加算税の額を含まないものとする。
art-292/par-1/item-4/sub-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-292#art-292/par-1/item-4/sub-2
Foreign corporation: for each of the following classifications of domestic source income, the corporation tax amount calculated in accordance with the provisions of the Corporation Tax Act and other laws and regulations relating to corporation tax (excluding the amount of corporation tax on the international minimum tax residual amount (meaning the international minimum tax residual amount prescribed in Article 145-2, paragraph (1) of the Corporation Tax Act) of each covered fiscal year and the amount of corporation tax on the domestic minimum tax amount (meaning the domestic minimum tax amount prescribed in Article 145-6, paragraph (1) of that Act) of each covered fiscal year), before the application of Article 68 of the Corporation Tax Act (including where applied with the replacement of terms pursuant to Article 9-3-2, paragraph (7), Article 41-9, paragraph (4), Article 41-12, paragraph (4) and Article 41-12-2, paragraph (7) of the Act on Special Measures Concerning Taxation) as applied mutatis mutandis pursuant to Article 144 of the Corporation Tax Act (including where applied with the replacement of terms pursuant to Article 9-3-2, paragraph (7), Article 41-9, paragraph (4), Article 41-12, paragraph (4), Article 41-12-2, paragraph (7) and Article 41-22, paragraph (2) of the Act on Special Measures Concerning Taxation), Article 144-2 and Article 144-2-2 of the Corporation Tax Act (including where applied with the replacement of terms pursuant to Article 9-3-2, paragraph (7), Article 9-6, paragraph (4), Article 9-6-2, paragraph (4), Article 9-6-3, paragraph (4) and Article 9-6-4, paragraph (4) of the Act on Special Measures Concerning Taxation), and Article 42-4, Article 42-4-2, Article 42-10 (excluding paragraphs (1), (3), (4) and (7)), Article 42-11 (excluding paragraphs (1), (3) through (5) and (8)), Article 42-11-2 (excluding paragraphs (1), (3), (4) and (7)), Article 42-12 (excluding paragraphs (1), (3) through (5) and (8)), Article 42-12-2, Article 42-12-5, Article 42-12-6 (excluding paragraphs (1), (9) through (11) and (19)) and Article 42-12-7 (excluding paragraphs (1), (5), (6), (8), (9) and (12)) of the Act on Special Measures Concerning Taxation, and not including the amounts of delinquent tax, interest tax, penalty tax for understatement, penalty tax for failure to file and heavy penalty tax relating to corporation tax:
machine translation, not official
**（１）** 法人税法第百四十一条第一号イに掲げる国内源泉所得
art-292/par-1/item-4/sub-2/sub2-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-292#art-292/par-1/item-4/sub-2/sub2-1
The domestic source income listed in Article 141, item (i), (a) of the Corporation Tax Act;
machine translation, not official
**（２）** 法人税法第百四十一条第一号ロに掲げる国内源泉所得
art-292/par-1/item-4/sub-2/sub2-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-292#art-292/par-1/item-4/sub-2/sub2-2
The domestic source income listed in Article 141, item (i), (b) of the Corporation Tax Act.
machine translation, not official
**四の二** 資本金等の額 次に掲げる法人の区分に応じ、それぞれ次に定める額をいう。
art-292/par-1/item-4-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-292#art-292/par-1/item-4-2
Amount of stated capital, etc.: means the amount prescribed below respectively according to the following classification of corporations:
machine translation, not official
**イ** 第三百二十一条の八第一項の規定により申告納付する法人（ロ及びハに掲げる法人を除く。） 同項に規定する法人税額の課税標準の算定期間の末日現在における法人税法第二条第十六号に規定する資本金等の額と、当該算定期間の初日前に終了した各事業年度（イ及びロにおいて「過去事業年度」という。）の（１）に掲げる金額の合計額から過去事業年度の（２）及び（３）に掲げる金額の合計額を控除した金額に、当該算定期間中の（１）に掲げる金額を加算し、これから当該算定期間中の（３）に掲げる金額を減算した金額との合計額
art-292/par-1/item-4-2/sub-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-292#art-292/par-1/item-4-2/sub-1
A corporation that files a return and pays under Article 321-8, paragraph (1) (excluding the corporations listed in (b) and (c)): the total of the amount of stated capital, etc. prescribed in Article 2, item (xvi) of the Corporation Tax Act as of the last day of the computation period for the tax base of the corporation tax amount prescribed in that paragraph, and the amount obtained by deducting the total of the amounts listed in (2) and (3) for past business years from the total of the amounts listed in (1) for each business year ending before the first day of that computation period (referred to as "past business years" in (a) and (b)), adding the amount listed in (1) for that computation period, and subtracting from the result the amount listed in (3) for that computation period;
machine translation, not official
**（１）** 平成二十二年四月一日以後に、会社法第四百四十六条に規定する剰余金（同法第四百四十七条又は第四百四十八条の規定により資本金の額又は資本準備金の額を減少し、剰余金として計上したものを除き、総務省令で定めるものに限る。）を同法第四百五十条の規定により資本金とし、又は同法第四百四十八条第一項第二号の規定により利益準備金の額の全部若しくは一部を資本金とした金額
art-292/par-1/item-4-2/sub-1/sub2-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-292#art-292/par-1/item-4-2/sub-1/sub2-1
The amount that, on or after April 1, 2010, was made stated capital out of the surplus prescribed in Article 446 of the Companies Act (excluding that recorded as surplus by reducing the amount of stated capital or the amount of capital reserves pursuant to Article 447 or Article 448 of that Act, and limited to that specified by Order of the Ministry of Internal Affairs and Communications) pursuant to Article 450 of that Act, or out of all or part of the amount of the earned reserve pursuant to Article 448, paragraph (1), item (ii) of that Act;
machine translation, not official
**（２）** 平成十三年四月一日から平成十八年四月三十日までの間に、資本又は出資の減少（金銭その他の資産を交付したものを除く。）による資本の欠損の塡補に充てた金額並びに会社法の施行に伴う関係法律の整備等に関する法律（（２）において「会社法整備法」という。）第六十四条の規定による改正前の商法（（２）において「旧商法」という。）第二百八十九条第一項及び第二項（これらの規定を会社法整備法第一条の規定による廃止前の有限会社法（（２）において「旧有限会社法」という。）第四十六条において準用する場合を含む。）に規定する資本準備金による旧商法第二百八十九条第一項及び第二項第二号（これらの規定を旧有限会社法第四十六条において準用する場合を含む。）に規定する資本の欠損の塡補に充てた金額
art-292/par-1/item-4-2/sub-1/sub2-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-292#art-292/par-1/item-4-2/sub-1/sub2-2
The amounts applied, during the period from April 1, 2001 to April 30, 2006, to cover a capital deficit through a reduction of capital or contributions (excluding where money or other assets were delivered), and to cover, out of the capital reserves prescribed in Article 289, paragraphs (1) and (2) of the Commercial Code prior to its amendment by Article 64 of the Act on Arrangement of Relevant Acts Incidental to Enforcement of the Companies Act (referred to as the "Companies Act Arrangement Act" in (2)) (referred to as the "former Commercial Code" in (2)) (including where these provisions are applied mutatis mutandis pursuant to Article 46 of the Limited Liability Companies Act prior to its repeal by Article 1 of the Companies Act Arrangement Act (referred to as the "former Limited Liability Companies Act" in (2))), the capital deficit prescribed in Article 289, paragraph (1) and paragraph (2), item (ii) of the former Commercial Code (including where these provisions are applied mutatis mutandis pursuant to Article 46 of the former Limited Liability Companies Act);
machine translation, not official
**（３）** 平成十八年五月一日以後に、会社法第四百四十六条に規定する剰余金（同法第四百四十七条又は第四百四十八条の規定により資本金の額又は資本準備金の額を減少し、剰余金として計上したもので総務省令で定めるものに限る。）を同法第四百五十二条の規定により総務省令で定める損失の塡補に充てた金額
art-292/par-1/item-4-2/sub-1/sub2-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-292#art-292/par-1/item-4-2/sub-1/sub2-3
The amount of the surplus prescribed in Article 446 of the Companies Act (limited to that, among the surplus recorded by reducing the amount of stated capital or the amount of capital reserves pursuant to Article 447 or Article 448 of that Act, which is specified by Order of the Ministry of Internal Affairs and Communications) that, on or after May 1, 2006, was applied to cover a loss specified by Order of the Ministry of Internal Affairs and Communications pursuant to Article 452 of that Act.
machine translation, not official
**ロ** 第三百二十一条の八第一項の規定により申告納付する法人のうち法人税法第七十一条第一項（同法第七十二条第一項の規定が適用される場合を除く。）若しくは第百四十四条の三第一項（同法第百四十四条の四第一項の規定が適用される場合を除く。）に規定する申告書を提出する義務があるもの（ハに掲げる法人を除く。）又は第三百二十一条の八第二項の規定により申告納付する法人（ハに掲げる法人を除く。） 政令で定める日現在における同法第二条第十六号に規定する資本金等の額と、過去事業年度のイ（１）に掲げる金額の合計額から過去事業年度のイ（２）及びイ（３）に掲げる金額の合計額を控除した金額との合計額
art-292/par-1/item-4-2/sub-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-292#art-292/par-1/item-4-2/sub-2
Among the corporations that file a return and pay under Article 321-8, paragraph (1), those obligated to submit the return prescribed in Article 71, paragraph (1) of the Corporation Tax Act (excluding where Article 72, paragraph (1) of that Act applies) or Article 144-3, paragraph (1) of that Act (excluding where Article 144-4, paragraph (1) of that Act applies) (excluding the corporations listed in (c)), or a corporation that files a return and pays under Article 321-8, paragraph (2) (excluding the corporations listed in (c)): the total of the amount of stated capital, etc. prescribed in Article 2, item (xvi) of the Corporation Tax Act as of the date specified by Cabinet Order, and the amount obtained by deducting the total of the amounts listed in (a)(2) and (a)(3) for past business years from the total of the amounts listed in (a)(1) for past business years;
machine translation, not official
**ハ** 保険業法に規定する相互会社 純資産額として政令で定めるところにより算定した金額
art-292/par-1/item-4-2/sub-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-292#art-292/par-1/item-4-2/sub-3
A mutual company prescribed in the Insurance Business Act: the amount calculated as the net assets amount, as provided by Cabinet Order.
machine translation, not official
**五** 給与所得 所得税法第二十八条第一項に規定する給与所得をいう。
art-292/par-1/item-5 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-292#art-292/par-1/item-5
Salary income: means the salary income prescribed in Article 28, paragraph (1) of the Income Tax Act;
machine translation, not official
**六** 退職手当等 所得税法第三十条第一項に規定する退職手当等（同法第三十一条において退職手当等とみなされる一時金及び租税特別措置法第二十九条の五において退職手当等とみなされる金額を含む。）をいう。
art-292/par-1/item-6 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-292#art-292/par-1/item-6
Severance pay or other such compensation, etc.: means the severance pay or other such compensation, etc. prescribed in Article 30, paragraph (1) of the Income Tax Act (including lump-sum payments deemed to be severance pay or other such compensation, etc. under Article 31 of that Act and amounts deemed to be severance pay or other such compensation, etc. under Article 29-5 of the Act on Special Measures Concerning Taxation);
machine translation, not official
**七** 同一生計配偶者 市町村民税の納税義務者の配偶者でその納税義務者と生計を一にするもの（第三百十三条第三項に規定する青色事業専従者に該当するもので同項に規定する給与の支払を受けるもの及び同条第四項に規定する事業専従者に該当するものを除く。）のうち、当該年度の初日の属する年の前年（以下この条、第二百九十五条、第三百十三条から第三百十七条の三まで及び第三百十七条の六から第三百二十一条の七の九までにおいて「前年」という。）の合計所得金額が六十二万円以下である者をいう。
art-292/par-1/item-7 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-292#art-292/par-1/item-7
Spouse in the same household: means, among spouses of a person liable for municipal inhabitant tax whose living expenses are paid from the same resources as that person (excluding a spouse who falls under a relative employed only by a blue-return filer prescribed in Article 313, paragraph (3) and receives the salary prescribed in that paragraph, and a spouse who falls under a relative employed only in the business prescribed in Article 313, paragraph (4)), a person whose total income for the year preceding the year that includes the first day of the relevant fiscal year (hereinafter referred to as the "previous year" in this Article, Article 295, Articles 313 through 317-3 and Articles 317-6 through 321-7-9) is 620,000 yen or less.
machine translation, not official
**八** 控除対象配偶者 同一生計配偶者のうち、前年の合計所得金額が千万円以下である市町村民税の納税義務者の配偶者をいう。
art-292/par-1/item-8 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-292#art-292/par-1/item-8
Claimable spouse: means, among spouses in the same household, a spouse of a person liable for municipal inhabitant tax whose total income for the previous year is 10,000,000 yen or less.
machine translation, not official
**九** 扶養親族 市町村民税の納税義務者の親族（その納税義務者の配偶者を除く。）並びに児童福祉法第二十七条第一項第三号の規定により同法第六条の四に規定する里親に委託された児童及び老人福祉法第十一条第一項第三号の規定により同号に規定する養護受託者に委託された老人でその納税義務者と生計を一にするもの（第三百十三条第三項に規定する青色事業専従者に該当するもので同項に規定する給与の支払を受けるもの及び同条第四項に規定する事業専従者に該当するものを除く。）のうち、前年の合計所得金額が六十二万円以下である者をいう。
art-292/par-1/item-9 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-292#art-292/par-1/item-9
Dependent: means, among relatives of a person liable for municipal inhabitant tax (excluding the spouse of that person liable for tax), children entrusted to a foster parent prescribed in Article 6-4 of the Child Welfare Act pursuant to Article 27, paragraph (1), item (iii) of that Act and elderly persons entrusted, pursuant to Article 11, paragraph (1), item (iii) of the Act on Social Welfare for the Elderly, to a nursing care provider prescribed in that item, whose living expenses are paid from the same resources as that person liable for tax (excluding those who fall under a relative employed only by a blue-return filer prescribed in Article 313, paragraph (3) and receive the salary prescribed in that paragraph, and those who fall under a relative employed only in the business prescribed in Article 313, paragraph (4)), those whose total income for the previous year is 620,000 yen or less.
machine translation, not official
**十** 障害者 精神上の障害により事理を弁識する能力を欠く常況にある者、失明者その他の精神又は身体に障害がある者で政令で定めるものをいう。
art-292/par-1/item-10 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-292#art-292/par-1/item-10
Person with a Disability:a person that, at all times, lacks the ability to function on a rational basis due to a mental disability; a person who is blind; or any other person with a mental or physical disability for whom Cabinet Order provides;
machine translation, not official
**十一** 寡婦 次に掲げる者でひとり親に該当しないものをいう。
art-292/par-1/item-11 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-292#art-292/par-1/item-11
Widow: a person as follows who does not fall under the category of a single parent:
machine translation, not official
**イ** 夫と離婚した後婚姻をしていない者のうち、次に掲げる要件を満たすもの
art-292/par-1/item-11/sub-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-292#art-292/par-1/item-11/sub-1
a person who has not remarried following a divorce from the husband, and who satisfies the following requirements:
machine translation, not official
**（１）** 扶養親族を有すること。
art-292/par-1/item-11/sub-1/sub2-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-292#art-292/par-1/item-11/sub-1/sub2-1
the person has a dependent;
machine translation, not official
**（２）** 前年の合計所得金額が五百万円以下であること。
art-292/par-1/item-11/sub-1/sub2-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-292#art-292/par-1/item-11/sub-1/sub2-2
the total income for the previous year is 5,000,000 yen or less;
machine translation, not official
**（３）** その者と事実上婚姻関係と同様の事情にあると認められる者として総務省令で定めるものがいないこと。
art-292/par-1/item-11/sub-1/sub2-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-292#art-292/par-1/item-11/sub-1/sub2-3
there is no person specified by Order of the Ministry of Internal Affairs and Communications as a person recognized as being in circumstances equivalent to a de facto marital relationship with that person.
machine translation, not official
**ロ** 夫と死別した後婚姻をしていない者又は夫の生死の明らかでない者で政令で定めるもののうち、イ（２）及び（３）に掲げる要件を満たすもの
art-292/par-1/item-11/sub-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-292#art-292/par-1/item-11/sub-2
a person who has not remarried following the death of the husband, or a person whose husband's whereabouts are unknown and who is provided for by Cabinet Order, who satisfies the requirements set forth in (a)(2) and (3).
machine translation, not official
**十二** ひとり親 現に婚姻をしていない者又は配偶者の生死の明らかでない者で政令で定めるもののうち、次に掲げる要件を満たすものをいう。
art-292/par-1/item-12 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-292#art-292/par-1/item-12
Single parent: a person who is not currently married, or a person whose spouse's whereabouts are unknown and who is provided for by Cabinet Order, who satisfies the following requirements:
machine translation, not official
**イ** その者と生計を一にする子で政令で定めるものを有すること。
art-292/par-1/item-12/sub-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-292#art-292/par-1/item-12/sub-1
the person has a child provided for by Cabinet Order whose living expenses are paid from the same resources as the person;
machine translation, not official
**ロ** 前年の合計所得金額が五百万円以下であること。
art-292/par-1/item-12/sub-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-292#art-292/par-1/item-12/sub-2
the total income for the previous year is 5,000,000 yen or less;
machine translation, not official
**ハ** その者と事実上婚姻関係と同様の事情にあると認められる者として総務省令で定めるものがいないこと。
art-292/par-1/item-12/sub-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-292#art-292/par-1/item-12/sub-3
there is no person specified by Order of the Ministry of Internal Affairs and Communications as a person recognized as being in circumstances equivalent to a de facto marital relationship with that person.
machine translation, not official
**十三** 合計所得金額 第三百十三条第八項及び第九項の規定による控除前の同条第一項の総所得金額、退職所得金額及び山林所得金額の合計額をいう。
art-292/par-1/item-13 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-292#art-292/par-1/item-13
Total income: means the total of the gross income, the amount of retirement income and the amount of timber income under Article 313, paragraph (1), before the deductions under Article 313, paragraphs (8) and (9).
machine translation, not official
**十四** 恒久的施設 次に掲げるものをいう。ただし、我が国が締結した租税に関する二重課税の回避又は脱税の防止のための条約において次に掲げるものと異なる定めがある場合には、当該条約の適用を受ける外国法人については、当該条約において恒久的施設と定められたもの（国内（この法律の施行地をいう。以下この号において同じ。）にあるものに限る。）とする。
art-292/par-1/item-14 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-292#art-292/par-1/item-14
Permanent establishment: means any of the following; provided, however, that where a treaty concluded by Japan for the avoidance of double taxation or the prevention of tax evasion in respect of taxes provides for something different from what is listed below, for a foreign corporation subject to that treaty, it means what is defined as a permanent establishment in that treaty (limited to those located in Japan (meaning the area where this Act is in force; the same applies hereinafter in this item)).
machine translation, not official
**イ** 外国法人の国内にある支店、工場その他事業を行う一定の場所で政令で定めるもの
art-292/par-1/item-14/sub-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-292#art-292/par-1/item-14/sub-1
A branch, factory or other fixed place where business is conducted, of a foreign corporation located in Japan, which is specified by Cabinet Order;
machine translation, not official
**ロ** 外国法人の国内にある建設若しくは据付けの工事又はこれらの指揮監督の役務の提供を行う場所その他これに準ずるものとして政令で定めるもの
art-292/par-1/item-14/sub-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-292#art-292/par-1/item-14/sub-2
A place in Japan where a foreign corporation carries out construction or installation work or provides services of directing and supervising such work, or any other place specified by Cabinet Order as being equivalent thereto;
machine translation, not official
**ハ** 外国法人が国内に置く自己のために契約を締結する権限のある者その他これに準ずる者で政令で定めるもの
art-292/par-1/item-14/sub-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-292#art-292/par-1/item-14/sub-3
A person who has the authority to conclude contracts on behalf of a foreign corporation and whom the foreign corporation places in Japan, or any other equivalent person, who is specified by Cabinet Order.
machine translation, not official
**第二項** 市町村民税の納税義務者の配偶者がその納税義務者の同一生計配偶者に該当し、かつ、他の市町村民税の納税義務者の扶養親族にも該当する場合には、その配偶者は、政令で定めるところにより、これらのうちいずれか一にのみ該当するものとみなす。
art-292/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-292#art-292/par-2
Where a spouse of a person liable for municipal inhabitant tax falls under a spouse in the same household of that person liable for tax and also falls under a dependent of another person liable for municipal inhabitant tax, that spouse is deemed, as provided by Cabinet Order, to fall under only one of these.
machine translation, not official
**第三項** 市町村民税の納税義務者の配偶者がその納税義務者の第三百十四条の二第一項第十号の二に規定する生計を一にする配偶者に該当し、かつ、他の市町村民税の納税義務者の特定親族（同項第十二号に規定する特定親族をいう。次項において同じ。）にも該当する場合には、その配偶者は、政令で定めるところにより、これらのうちいずれか一にのみ該当するものとみなす。
art-292/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-292#art-292/par-3
Where a spouse of a person liable for municipal inhabitant tax falls under a spouse who shares a livelihood with that person liable for tax, as prescribed in Article 314-2, paragraph (1), item (x)-2, and also falls under a specified relative (meaning a specified relative prescribed in item (xii) of that paragraph; the same applies in the following paragraph) of another person liable for municipal inhabitant tax, that spouse is deemed, as provided by Cabinet Order, to fall under only one of these.
machine translation, not official
**第四項** 二以上の市町村民税の納税義務者の扶養親族又は特定親族に該当する者がある場合には、その者は、政令で定めるところにより、これらの納税義務者のうちいずれか一の納税義務者の扶養親族又は特定親族にのみ該当するものとみなす。
art-292/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-292#art-292/par-4
Where there is a person who falls under a dependent or specified relative of two or more persons liable for municipal inhabitant tax, that person is deemed, as provided by Cabinet Order, to fall under a dependent or specified relative of only one of those persons liable for tax.
machine translation, not official
**第五項** 市町村民税について所得税法その他の所得税に関する法令を引用する場合（第一項第六号、第三百十七条の六、第三百二十一条の四及び第五款において引用する場合を除く。）には、これらの法令は、前年の所得について適用されたものをいうものとする。
art-292/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-292#art-292/par-5
Where the Income Tax Act or other laws and regulations concerning income tax are cited in relation to municipal inhabitant tax (excluding the case of citation in paragraph (1), item (vi), Article 317-6, Article 321-4 and Subsection 5), those laws and regulations are to mean those as applied to income for the previous year.
machine translation, not official
### 第二百九十三条 〔削除 / repealed〕
art-293 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-293#art-293
**第一項** 削除
art-293/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-293#art-293/par-1
no English for this paragraph
### 第二百九十四条（市町村民税の納税義務者等） — Persons Liable for Municipal Inhabitant Tax, etc.
caption: machine translation, not official
art-294 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-293#art-294
**第一項** 市町村民税は、第一号の者に対しては均等割額及び所得割額の合算額により、第三号の者に対しては均等割額及び法人税割額の合算額により、第二号及び第四号の者に対しては均等割額により、第五号の者に対しては法人税割額により課する。
art-294/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-293#art-294/par-1
Municipal inhabitant tax is imposed on the persons in item (i) on the sum of the per capita levy amount and the income levy amount, on the persons in item (iii) on the sum of the per capita levy amount and the corporation tax levy amount, on the persons in items (ii) and (iv) on the per capita levy amount, and on the persons in item (v) on the corporation tax levy amount.
machine translation, not official
**一** 市町村内に住所を有する個人
art-294/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-293#art-294/par-1/item-1
An individual who has a domicile in the municipality
machine translation, not official
**二** 市町村内に事務所、事業所又は家屋敷を有する個人で当該市町村内に住所を有しない者
art-294/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-293#art-294/par-1/item-2
An individual who has an office, place of business or residential premises in the municipality but does not have a domicile in that municipality
machine translation, not official
**三** 市町村内に事務所又は事業所を有する法人
art-294/par-1/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-293#art-294/par-1/item-3
A corporation that has an office or place of business in the municipality
machine translation, not official
**四** 市町村内に寮、宿泊所、クラブその他これらに類する施設（以下この節において「寮等」という。）を有する法人で当該市町村内に事務所又は事業所を有しないもの
art-294/par-1/item-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-293#art-294/par-1/item-4
A corporation that has a dormitory, lodging facility, club or other similar facility (hereinafter referred to as a "dormitory, etc." in this Section) in the municipality but does not have an office or place of business in that municipality
machine translation, not official
**五** 法人課税信託（法人税法第二条第二十九号の二に規定する法人課税信託をいう。以下この節において同じ。）の引受けを行うことにより法人税を課される個人で市町村内に事務所又は事業所を有するもの
art-294/par-1/item-5 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-293#art-294/par-1/item-5
An individual who is subject to corporation tax by undertaking a trust subject to corporate taxation (meaning a trust subject to corporate taxation prescribed in Article 2, item (xxix)-2 of the Corporation Tax Act; the same applies hereinafter in this Section) and has an office or place of business in the municipality
machine translation, not official
**第二項** 前項第一号の市町村内に住所を有する個人とは、住民基本台帳法の適用を受ける者については、当該市町村の住民基本台帳に記録されている者をいう。
art-294/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-293#art-294/par-2
The individual who has a domicile in the municipality referred to in item (i) of the preceding paragraph means, for a person to whom the Residential Basic Book Act applies, a person recorded in the Basic Resident Register of that municipality.
machine translation, not official
**第三項** 市町村は、当該市町村の住民基本台帳に記録されていない個人が当該市町村内に住所を有する者である場合には、その者を当該住民基本台帳に記録されている者とみなして、その者に市町村民税を課することができる。この場合において、市町村長は、その者が他の市町村の住民基本台帳に記録されていることを知つたときは、その旨を当該他の市町村の長に通知しなければならない。
art-294/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-293#art-294/par-3
A municipality may, where an individual who is not recorded in the Basic Resident Register of that municipality has a domicile in that municipality, deem that person to be a person recorded in that Basic Resident Register and impose municipal inhabitant tax on that person. In this case, when the mayor of the municipality comes to know that the person is recorded in the Basic Resident Register of another municipality, the mayor must notify the head of that other municipality to that effect.
machine translation, not official
**第四項** 前項の規定により市町村民税を課された者に対しては、その者が記録されている住民基本台帳に係る市町村は、第二項の規定にかかわらず、市町村民税を課することができない。
art-294/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-293#art-294/par-4
A municipality in whose Basic Resident Register a person on whom municipal inhabitant tax has been imposed under the provisions of the preceding paragraph is recorded may not, notwithstanding paragraph (2), impose municipal inhabitant tax on that person.
machine translation, not official
**第五項** 外国法人に対するこの節の規定の適用については、恒久的施設をもつて、その事務所又は事業所とする。
art-294/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-293#art-294/par-5
In applying the provisions of this Section to a foreign corporation, a permanent establishment is to be regarded as its office or place of business.
machine translation, not official
**第六項** 第二百九十六条第一項第二号に掲げる者で収益事業を行うもの又は法人課税信託の引受けを行うものに対する市町村民税は、第一項の規定にかかわらず、当該収益事業又は法人課税信託の信託事務を行う事務所又は事業所所在の市町村において課する。
art-294/par-6 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-293#art-294/par-6
Municipal inhabitant tax on a person listed in Article 296, paragraph (1), item (ii) that conducts a profit-making business, or on a person that undertakes a trust subject to corporate taxation, is imposed, notwithstanding paragraph (1), by the municipality in which the office or place of business that conducts the profit-making business or the trust affairs of the trust subject to corporate taxation is located.
machine translation, not official
**第七項** 公益法人等（法人税法第二条第六号の公益法人等並びに防災街区整備事業組合、管理組合法人及び団地管理組合法人、マンション再生組合、マンション等売却組合、マンション除却組合及び敷地分割組合、地方自治法第二百六十条の二第七項に規定する認可地縁団体、政党交付金の交付を受ける政党等に対する法人格の付与に関する法律第七条の二第一項に規定する法人である政党等並びに特定非営利活動促進法第二条第二項に規定する特定非営利活動法人をいう。）のうち第二百九十六条第一項第二号に掲げる者以外のもの及び次項の規定により法人とみなされるものに対する法人税割（法人税法第七十四条第一項の申告書に係る法人税額を課税標準とする法人税割に限る。）は、第一項の規定にかかわらず、これらの者の収益事業又は法人課税信託の信託事務を行う事務所又は事業所所在の市町村において課する。
art-294/par-7 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-293#art-294/par-7
The corporation tax levy (limited to the corporation tax levy whose tax base is the corporation tax amount pertaining to the return under Article 74, paragraph (1) of the Corporation Tax Act) on those of the public interest corporations, etc. (meaning the public interest corporations, etc. under Article 2, item (vi) of the Corporation Tax Act, Disaster Prevention Block Improvement Project Associations, management association corporations and housing complex management association corporations, condominium redevelopment associations, condominium sale associations, condominium demolition associations and site division associations, authorized neighborhood associations prescribed in Article 260-2, paragraph (7) of the Local Autonomy Act, political parties, etc. that are corporations prescribed in Article 7-2, paragraph (1) of the Act on Granting of Juridical Personality to Political Party Receiving Political Party Grants, and specified non-profit corporations prescribed in Article 2, paragraph (2) of the Act on Promotion of Specified Non-profit Activities) that are other than the persons listed in Article 296, paragraph (1), item (ii), and on those deemed to be corporations under the following paragraph, is imposed, notwithstanding paragraph (1), by the municipality in which the office or place of business that conducts the profit-making business or the trust affairs of the trust subject to corporate taxation of these persons is located.
machine translation, not official
**第八項** 法人でない社団又は財団で代表者又は管理人の定めがあり、かつ、収益事業を行うもの（当該社団又は財団で収益事業を廃止したものを含む。以下市町村民税について「人格のない社団等」という。）又は法人課税信託の引受けを行うものは、法人とみなして、この節（第三百二十一条の八第六十二項から第七十八項までを除く。）の規定中法人の市町村民税に関する規定を適用する。
art-294/par-8 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-293#art-294/par-8
An association or foundation that is not a corporation, for which a representative or administrator is provided and that conducts a profit-making business (including such an association or foundation that has discontinued the profit-making business; hereinafter referred to as an "association or foundation without juridical personality" with regard to municipal inhabitant tax), or one that undertakes a trust subject to corporate taxation, is deemed to be a corporation, and the provisions concerning corporate municipal inhabitant tax among the provisions of this Section (excluding Article 321-8, paragraphs (62) to (78)) apply.
machine translation, not official
**第九項** 第六項から前項までの収益事業の範囲は、政令で定める。
art-294/par-9 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-293#art-294/par-9
The scope of the profit-making businesses in paragraph (6) through the preceding paragraph is specified by Cabinet Order.
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### 第二百九十四条の二（法人課税信託の受託者に関するこの節の規定の適用） — Application of the Provisions of This Section Concerning Trustees of Trusts Subject to Corporate Taxation
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art-294-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-293#art-294-2
**第一項** 法人課税信託の受託者は、各法人課税信託の信託資産等（信託財産に属する資産及び負債並びに当該信託財産に帰せられる収益及び費用をいう。以下この項及び次項において同じ。）及び固有資産等（法人課税信託の信託資産等以外の資産及び負債並びに収益及び費用をいう。同項において同じ。）ごとに、それぞれ別の者とみなして、この節（前条、次条、第二百九十四条の三、第二百九十六条、第二百九十九条から第三百二条まで、第三百十二条、第三百十七条の四、第三百十七条の五、第三百十七条の七、第三百二十一条の八第三十一項、第三百二十一条の八の三、第三百二十一条の九、第三百二十四条、第三百二十八条の八、第三百二十八条の十六及び第六款を除く。第三項から第五項までにおいて同じ。）の規定を適用する。
art-294-2/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-293#art-294-2/par-1
A trustee of a trust subject to corporate taxation is deemed to be a separate person for each of the trust assets and liabilities (meaning the assets and liabilities belonging to the trust property and the income and expenses attributable to that trust property; the same applies hereinafter in this paragraph and the following paragraph) and the personal assets and other holdings (meaning the assets and liabilities, and the income and expenses, other than the trust assets and liabilities of the trust subject to corporate taxation; the same applies in the following paragraph) of each trust subject to corporate taxation, and the provisions of this Section (excluding the preceding Article, the following Article, Article 294-3, Article 296, Articles 299 to 302, Article 312, Article 317-4, Article 317-5, Article 317-7, Article 321-8, paragraph (31), Article 321-8-3, Article 321-9, Article 324, Article 328-8, Article 328-16 and Subsection 6; the same applies in paragraphs (3) to (5)) apply.
machine translation, not official
**第二項** 前項の場合において、各法人課税信託の信託資産等及び固有資産等は、同項の規定によりみなされた各別の者にそれぞれ帰属するものとする。
art-294-2/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-293#art-294-2/par-2
In a case as referred to in the preceding paragraph, the trust assets and liabilities and the personal assets and other holdings of each trust subject to corporate taxation are separately attributed to each of the persons deemed to be different from one another pursuant to the provisions of that paragraph.
machine translation, not official
**第三項** 所得税法第六条の三の規定は、前二項の規定をこの節の規定中個人の市町村民税に関する規定において適用する場合について準用する。
art-294-2/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-293#art-294-2/par-3
The provisions of Article 6-3 of the Income Tax Act apply mutatis mutandis to the case where the provisions of the preceding two paragraphs are applied under the provisions of this Section concerning individual municipal inhabitant tax.
machine translation, not official
**第四項** 法人税法第四条の三の規定は、第一項及び第二項の規定をこの節の規定中法人の市町村民税に関する規定において適用する場合について準用する。
art-294-2/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-293#art-294-2/par-4
The provisions of Article 4-3 of the Corporation Tax Act apply mutatis mutandis to the case where the provisions of paragraphs (1) and (2) are applied under the provisions of this Section concerning corporate municipal inhabitant tax.
machine translation, not official
**第五項** 第一項、第二項及び前項の規定により、法人課税信託の受託者についてこの節の規定を適用する場合には、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句とする。
第二百九十二条第一項第四号の二イ 同項 当該法人に係る固有法人（法人課税信託の受託者である法人について、第二百九十四条の二第一項及び第二項の規定により、当該法人課税信託に係る同条第一項に規定する固有資産等が帰属する者としてこの節の規定を適用する場合における当該受託者である法人をいう。以下この節において同じ。）の第三百二十一条の八第一項
第二百九十二条第一項第四号の二ロ 政令 当該法人に係る固有法人の政令
第二百九十二条第一項第四号の二ハ 純資産額 当該法人に係る固有法人の純資産額
第三百十二条第一項の表 資本金等の額が 当該法人に係る固有法人の資本金等の額が
第三百十二条第三項第一号 当該法人 当該法人に係る固有法人
第三百十二条第三項第二号 当該法人 当該法人に係る固有法人
第三百十二条第六項及び第七項 ）の資本金等の額 ）に係る固有法人の資本金等の額
第三百二十一条の八第一項 法人にあつては均等割額 法人が固有法人である場合には当該固有法人に係る法人課税信託の受託者が納付すべき均等割額
寮等所在地 寮等（当該法人が固有法人である場合には、当該固有法人に係る法人課税信託の受託者の有する全ての事務所、事業所又は寮等。以下この項及び次項において同じ。）所在地
及び均等割額 及び当該法人が固有法人である場合には均等割額
第三百二十一条の八第二項 均等割額 当該法人が固有法人である場合には当該固有法人に係る法人課税信託の受託者が納付すべき均等割額
第三百二十一条の八第六十項 法人又は 固有法人又は
法人は 固有法人は
法人の 固有法人に係る法人課税信託の受託者の有する
第三百二十一条の十三第一項 法人税割額を算定して、これに均等割額を加算した額 算定した法人税割額（当該法人が固有法人である場合には、これに当該固有法人に係る法人課税信託の受託者が納付すべき均等割額を加算した額）
art-294-2/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-293#art-294-2/par-5
Where the provisions of this Section are applied to a trustee of a trust subject to corporate taxation pursuant to paragraphs (1) and (2) and the preceding paragraph, the words in the middle column of the following table in the provisions listed in the left-hand column of the same table are deemed to be replaced with the words listed in the right-hand column of that table, respectively.
Article 292, paragraph (1), item (iv)-2, (a) that paragraph Article 321-8, paragraph (1) of the trustee corporation in its own capacity pertaining to the corporation (meaning, for a corporation that is the trustee of a trust subject to corporate taxation, that corporation as the trustee where the provisions of this Section are applied, pursuant to Article 294-2, paragraphs (1) and (2), to it as the person to which the personal assets and other holdings prescribed in paragraph (1) of that Article pertaining to that trust subject to corporate taxation belong; the same applies hereinafter in this Section)
Article 292, paragraph (1), item (iv)-2, (b) Cabinet Order Cabinet Order of the trustee corporation in its own capacity pertaining to the corporation
Article 292, paragraph (1), item (iv)-2, (c) net assets amount net assets amount of the trustee corporation in its own capacity pertaining to the corporation
the table in Article 312, paragraph (1) the amount of stated capital, etc. is the amount of stated capital, etc. of the trustee corporation in its own capacity pertaining to the corporation is
Article 312, paragraph (3), item (i) the corporation the trustee corporation in its own capacity pertaining to the corporation
Article 312, paragraph (3), item (ii) the corporation the trustee corporation in its own capacity pertaining to the corporation
Article 312, paragraphs (6) and (7) the amount of stated capital, etc. of a corporation listed in paragraph (3), item the amount of stated capital, etc. of the trustee corporation in its own capacity pertaining to a corporation listed in paragraph (3), item
Article 321-8, paragraph (1) the per capita levy amount if the corporation is a trustee corporation in its own capacity, the per capita levy amount to be paid by the trustee of the trust subject to corporate taxation pertaining to that trustee corporation in its own capacity
dormitories, etc. dormitories, etc. (if the corporation is a trustee corporation in its own capacity, all the offices, places of business or dormitories, etc. held by the trustee of the trust subject to corporate taxation pertaining to that trustee corporation in its own capacity; the same applies hereinafter in this paragraph and the following paragraph)
and the per capita levy amount and, if the corporation is a trustee corporation in its own capacity, the per capita levy amount
Article 321-8, paragraph (2) the per capita levy amount if the corporation is a trustee corporation in its own capacity, the per capita levy amount to be paid by the trustee of the trust subject to corporate taxation pertaining to that trustee corporation in its own capacity
Article 321-8, paragraph (60) A corporation that is obliged A trustee corporation in its own capacity that is obliged
a corporation a trustee corporation in its own capacity
etc. of that corporation held by the trustee of the trust subject to corporate taxation pertaining to the trustee corporation in its own capacity
Article 321-13, paragraph (1) calculate the corporation tax levy amount for each relevant municipality using the apportioned amount as the tax base, and file and pay the amount obtained by adding the per capita levy amount to it calculate the corporation tax levy amount for each relevant municipality using the apportioned amount as the tax base, and file and pay the calculated corporation tax levy amount (if the corporation is a trustee corporation in its own capacity, the amount obtained by adding to it the per capita levy amount to be paid by the trustee of the trust subject to corporate taxation pertaining to that trustee corporation in its own capacity)
machine translation, not official
**第六項** 前各項に定めるもののほか、法人課税信託の受託者又は受益者についてのこの節の規定の適用に関し必要な事項は、政令で定める。
art-294-2/par-6 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-293#art-294-2/par-6
In addition to what is provided for in the preceding paragraphs, matters necessary for the application of the provisions of this Section to the trustee or beneficiary of a trust subject to corporate taxation are specified by Cabinet Order.
machine translation, not official
### 第二百九十四条の二の二（収益の帰属する者が名義人である場合における市町村民税の納税義務者） — Persons Liable for Municipal Inhabitant Tax Where the Person to Whom Income Belongs Is a Nominal Holder
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art-294-2-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-293#art-294-2-2
**第一項** 資産又は事業から生ずる収益が法律上帰属するとみられる者が単なる名義人であつて、当該収益を享受せず、その者以外の者が当該収益を享受する場合においては、当該収益に係る市町村民税は、当該収益を享受する者に課するものとする。
art-294-2-2/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-293#art-294-2-2/par-1
Where the person to whom income arising from assets or a business is deemed legally to belong is a mere nominal holder and does not enjoy that income, and a person other than that person enjoys that income, municipal inhabitant tax on that income is to be imposed on the person who enjoys the income.
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### 第二百九十四条の三（市町村民税と信託財産） — Municipal Inhabitant Tax and Trust Property
caption: machine translation, not official
art-294-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-293#art-294-3
**第一項** 信託財産について生ずる所得については、信託の受益者（受益者としての権利を現に有するものに限る。）が当該信託の信託財産に属する資産及び負債を有するものとみなして、この節の規定を適用する。ただし、集団投資信託（所得税法第十三条第三項第一号に規定する集団投資信託をいう。）、退職年金等信託（同項第二号に規定する退職年金等信託をいう。）又は法人課税信託の信託財産について生ずる所得については、この限りでない。
art-294-3/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-293#art-294-3/par-1
With regard to income arising from trust property, the provisions of this Section apply by deeming the beneficiary of the trust (limited to a person who currently holds rights as a beneficiary) to hold the assets and liabilities belonging to the trust property of that trust; provided, however, that this does not apply to income arising from the trust property of a collective investment trust (meaning a collective investment trust prescribed in Article 13, paragraph (3), item (i) of the Income Tax Act), a retirement pension, etc. trust (meaning a retirement pension, etc. trust prescribed in item (ii) of that paragraph) or a trust subject to corporate taxation.
machine translation, not official
**第二項** 信託の変更をする権限（軽微な変更をする権限として政令で定めるものを除く。）を現に有し、かつ、当該信託の信託財産の給付を受けることとされている者（受益者を除く。）は、前項に規定する受益者とみなして、同項の規定を適用する。
art-294-3/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-293#art-294-3/par-2
A person who actually has the authority to make changes to a trust (other than what Cabinet Order prescribes as the authority to make minor changes) and who is meant to benefit from the trust property (other than a beneficiary) is deemed to be a beneficiary as prescribed in the preceding paragraph, and the provisions of that paragraph apply.
machine translation, not official
**第三項** 受益者が二以上ある場合における第一項の規定の適用、前項に規定する信託財産の給付を受けることとされている者に該当するかどうかの判定その他前二項の規定の適用に関し必要な事項は、政令で定める。
art-294-3/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-293#art-294-3/par-3
The application of paragraph (1) in the case where there are two or more beneficiaries, the determination of whether a person falls under a person who is meant to benefit from the trust property as prescribed in the preceding paragraph, and other matters necessary for the application of the provisions of the preceding two paragraphs are specified by Cabinet Order.
machine translation, not official
### 第二百九十五条（個人の市町村民税の非課税の範囲） — Scope of Exemption from Individual Municipal Inhabitant Tax
caption: machine translation, not official
art-295 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-293#art-295
**第一項** 市町村は、次の各号のいずれかに該当する者に対しては市町村民税（第二号に該当する者にあつては、第三百二十八条の規定により課する所得割（以下「分離課税に係る所得割」という。）を除く。）を課することができない。ただし、この法律の施行地に住所を有しない者については、この限りでない。
art-295/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-293#art-295/par-1
A municipality may not impose municipal inhabitant tax (excluding, for a person falling under item (ii), the income levy imposed pursuant to Article 328 (hereinafter referred to as the "separately taxed income levy")) on a person falling under any of the following items; provided, however, that this does not apply to a person who does not have a domicile in the area where this Act is in force.
machine translation, not official
**一** 生活保護法の規定による生活扶助を受けている者
art-295/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-293#art-295/par-1/item-1
A person receiving livelihood assistance under the provisions of the Public Assistance Act
machine translation, not official
**二** 障害者、未成年者、寡婦又はひとり親（これらの者の前年の合計所得金額が百三十五万円を超える場合を除く。）
art-295/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-293#art-295/par-1/item-2
a person with a disability, a minor, a widow, or a single parent (excluding cases where the total income of such a person for the previous year exceeds 1,350,000 yen).
machine translation, not official
**第二項** 分離課税に係る所得割につき前項第一号の規定を適用する場合における同号に掲げる者であるかどうかの判定は、退職手当等の支払を受けるべき日の属する年の一月一日の現況によるものとする。
art-295/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-293#art-295/par-2
When the provisions of item (i) of the preceding paragraph are applied to the separately taxed income levy, the determination of whether a person is one listed in that item is to be made based on the situation as of January 1 of the year in which the day on which the person is to receive payment of severance pay or other such compensation falls.
machine translation, not official
**第三項** 市町村は、この法律の施行地に住所を有する者で均等割のみを課すべきもののうち、前年の合計所得金額が政令で定める基準に従い当該市町村の条例で定める金額以下である者に対しては、均等割を課することができない。
art-295/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-293#art-295/par-3
A municipality may not impose a per capita levy on persons who have a domicile in the area where this Act is in force and on whom only a per capita levy is to be imposed, and whose total income for the previous year is not more than the amount specified by Municipal Ordinance of that municipality in accordance with the standards specified by Cabinet Order.
machine translation, not official
### 第二百九十六条（個人以外の者の市町村民税の非課税の範囲） — Scope of Exemption from Municipal Inhabitant Tax for Persons Other than Individuals
caption: machine translation, not official
art-296 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-296#art-296
**第一項** 市町村は、次に掲げる者に対しては、市町村民税の均等割を課することができない。ただし、第二号に掲げる者が収益事業を行う場合は、この限りでない。
art-296/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-296#art-296/par-1
A municipality may not impose the per capita levy of municipal inhabitant tax on the following persons; provided, however, that this does not apply where a person listed in item (ii) conducts a profit-making business.
machine translation, not official
**一** 国、非課税独立行政法人、国立大学法人等、日本年金機構、国立健康危機管理研究機構、都道府県、市町村、特別区、地方公共団体の組合、財産区、合併特例区、地方独立行政法人、港湾法の規定による港務局、土地改良区及び土地改良区連合、水害予防組合及び水害予防組合連合、土地区画整理組合並びに独立行政法人郵便貯金簡易生命保険管理・郵便局ネットワーク支援機構
art-296/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-296#art-296/par-1/item-1
the State, tax-exempt incorporated administrative agencies, national university corporations, etc., the Japan Pension Service, the Japan Institute for Health Security, prefectures, municipalities, special wards, unions of local governments, property wards, special merger districts, local incorporated administrative agencies, port authorities under the provisions of the Port and Harbour Act, land improvement districts and federations of land improvement districts, flood prevention associations and federations of flood prevention associations, land readjustment associations, and the Management and Support Organization for Postal Savings, Postal Life Insurance and Post Offices Network;
machine translation, not official
**二** 日本赤十字社、社会福祉法人、更生保護法人、宗教法人、学校法人、私立学校法第百五十二条第五項の法人、労働組合法による労働組合、職員団体等に対する法人格の付与に関する法律第二条第五項に規定する法人である職員団体等、漁船保険組合、漁業信用基金協会、漁業共済組合及び漁業共済組合連合会、信用保証協会、農業共済組合及び農業共済組合連合会、農業協同組合連合会（医療法第三十一条に規定する公的医療機関に該当する病院又は診療所を設置するもので政令で定めるものに限る。）、中小企業団体中央会、国民健康保険組合及び国民健康保険団体連合会、全国健康保険協会、健康保険組合及び健康保険組合連合会、国家公務員共済組合及び国家公務員共済組合連合会、地方公務員共済組合、全国市町村職員共済組合連合会、地方公務員共済組合連合会、日本私立学校振興・共済事業団、公益社団法人又は公益財団法人で博物館法第二条第一項の博物館を設置することを主たる目的とするもの又は学術の研究を目的とするもの並びに政党交付金の交付を受ける政党等に対する法人格の付与に関する法律第七条の二第一項に規定する法人である政党等
art-296/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-296#art-296/par-1/item-2
the Japanese Red Cross Society, social welfare corporations, offenders rehabilitation corporations, religious corporations, incorporated educational institutions, corporations set forth in Article 152, paragraph (5) of the Private Schools Act, labor unions under the Labor Union Act, officials organizations, etc. that are corporations prescribed in Article 2, paragraph (5) of the Act on Granting of Juridical Personality to Officials Organizations, etc., fishing vessel insurance associations, fisheries credit fund associations, fishery mutual relief associations and federations of fishery mutual relief associations, credit guarantee associations, agricultural mutual relief associations and federations of agricultural mutual relief associations, federations of agricultural cooperatives (limited to those that establish hospitals or clinics falling under the public medical institutions prescribed in Article 31 of the Medical Care Act and that are specified by Cabinet Order), federations of small business associations, National Health Insurance Societies and Federations of National Health Insurance Associations, the Japan Health Insurance Association, health insurance societies and the National Federation of Health Insurance Societies, National Public Servants Mutual Aid Associations and the Federation of National Public Service Personnel Mutual Aid Associations, Local Public Servants Mutual Aid Associations, the National Federation of Mutual Aid Associations for Municipal Personnel, the Pension Fund Association for Local Government Officials, the Promotion and Mutual Aid Corporation for Private Schools of Japan, incorporated public interest associations or incorporated public interest foundations whose principal purpose is to establish a museum under Article 2, paragraph (1) of the Museum Act or that have as their purpose academic research, and political parties, etc. that are corporations prescribed in Article 7-2, paragraph (1) of the Act on Granting of Juridical Personality to Political Party Receiving Political Party Grants.
machine translation, not official
**第二項** 市町村は、前項各号に掲げる者に対しては、市町村民税の法人税割を課することができない。ただし、同項第二号に掲げる者が収益事業又は法人課税信託の引受けを行う場合は、この限りでない。
art-296/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-296#art-296/par-2
A municipality may not impose the corporation tax levy of municipal inhabitant tax on the persons listed in the items of the preceding paragraph; provided, however, that this does not apply where a person listed in item (ii) of that paragraph conducts a profit-making business or undertakes a trust subject to corporate taxation.
machine translation, not official
**第三項** 前二項の収益事業の範囲は、政令で定める。
art-296/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-296#art-296/par-3
The scope of the profit-making businesses referred to in the preceding two paragraphs is specified by Cabinet Order.
machine translation, not official
### 第二百九十七条 〔削除 / repealed〕
art-297 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-296#art-297
**第一項** 削除
art-297/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-296#art-297/par-1
no English for this paragraph
### 第二百九十八条（徴税吏員の市町村民税に関する調査に係る質問検査権） — Authority of Tax Collection Officials to Question and Inspect in Examinations Concerning Municipal Inhabitant Tax
caption: machine translation, not official
art-298 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-296#art-298
**第一項** 市町村の徴税吏員は、市町村民税の賦課徴収に関する調査のために必要がある場合においては、次に掲げる者に質問し、又は第一号から第三号までの者の事業に関する帳簿書類（その作成又は保存に代えて電磁的記録（電子的方式、磁気的方式その他の人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。）の作成又は保存がされている場合における当該電磁的記録を含む。次条第一項第一号及び第二号において同じ。）その他の物件を検査し、若しくは当該物件（その写しを含む。）の提示若しくは提出を求めることができる。
art-298/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-296#art-298/par-1
A municipal tax collection official may, where necessary for an examination concerning the assessment and collection of municipal inhabitant tax, question the following persons, or inspect the books and documents relating to the business of the persons listed in items (i) to (iii) (including, where electronic or magnetic records (meaning records made in electronic form, magnetic form or any other form not perceivable by human senses and used for information processing by a computer) have been created or retained in lieu of the creation or retention of those books and documents, those electronic or magnetic records; the same applies in paragraph (1), items (i) and (ii) of the following Article) and other articles, or request the presentation or submission of those articles (including copies thereof).
machine translation, not official
**一** 納税義務者又は納税義務があると認められる者
art-298/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-296#art-298/par-1/item-1
a person liable for tax or a person found to have tax liability;
machine translation, not official
**二** 前号に規定する者に金銭又は物品を給付する義務があると認められる者
art-298/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-296#art-298/par-1/item-2
a person found to be under an obligation to provide money or goods to a person prescribed in the preceding item;
machine translation, not official
**三** 給与支払報告書を提出する義務がある者及び特別徴収義務者
art-298/par-1/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-296#art-298/par-1/item-3
a person who is under an obligation to submit a salary payment report, and a special collection agent;
machine translation, not official
**四** 前三号に掲げる者以外の者で当該市町村民税の賦課徴収に関し直接関係があると認められる者
art-298/par-1/item-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-296#art-298/par-1/item-4
a person, other than those listed in the preceding three items, who is found to be directly related to the assessment and collection of that municipal inhabitant tax.
machine translation, not official
**第二項** 前項の場合においては、当該徴税吏員は、その身分を証明する証票を携帯し、関係人の請求があつたときは、これを呈示しなければならない。
art-298/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-296#art-298/par-2
In the case referred to in the preceding paragraph, the tax collection official in question must carry an identification card certifying the official's status and present it when requested by a person concerned.
machine translation, not official
**第三項** 市町村の徴税吏員は、政令で定めるところにより、第一項の規定により提出を受けた物件を留め置くことができる。
art-298/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-296#art-298/par-3
A municipal tax collection official may, as provided by Cabinet Order, retain the articles submitted pursuant to the provisions of paragraph (1).
machine translation, not official
**第四項** 市町村民税に係る滞納処分に関する調査については、第一項の規定にかかわらず、第三百三十一条第六項の定めるところによる。
art-298/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-296#art-298/par-4
With regard to an investigation concerning the delinquent tax collection procedure relating to municipal inhabitant tax, notwithstanding paragraph (1), the matter is as provided in Article 331, paragraph (6).
machine translation, not official
**第五項** 第一項又は第三項の規定による市町村の徴税吏員の権限は、犯罪捜査のために認められたものと解釈してはならない。
art-298/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-296#art-298/par-5
The authority of a municipal tax collection official under the provisions of paragraph (1) or (3) must not be construed as having been granted for the purpose of criminal investigation.
machine translation, not official
### 第二百九十九条（市町村民税に係る検査拒否等に関する罪） — Offenses Relating to Refusal of Inspection, etc. Concerning Municipal Inhabitant Tax
caption: machine translation, not official
art-299 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-296#art-299
**第一項** 次の各号のいずれかに該当する場合には、その違反行為をした者は、一年以下の拘禁刑又は五十万円以下の罰金に処する。
art-299/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-296#art-299/par-1
In a case that falls under any of the following items, the person who committed the violation is to be punished by imprisonment for not more than one year or a fine of not more than 500,000 yen:
machine translation, not official
**一** 前条の規定による帳簿書類その他の物件の検査を拒み、妨げ、又は忌避したとき。
art-299/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-296#art-299/par-1/item-1
if the person refuses, obstructs or evades an inspection of books, documents or other articles under the provisions of the preceding Article;
machine translation, not official
**二** 前条第一項の規定による物件の提示又は提出の要求に対し、正当な理由がなくこれに応ぜず、又は偽りの記載若しくは記録をした帳簿書類その他の物件（その写しを含む。）を提示し、若しくは提出したとき。
art-299/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-296#art-299/par-1/item-2
if the person, without justifiable grounds, fails to comply with a request to present or submit articles under the provisions of paragraph (1) of the preceding Article, or presents or submits books, documents or other articles (including copies thereof) containing false entries or records;
machine translation, not official
**三** 前条の規定による徴税吏員の質問に対し答弁をしないとき、又は虚偽の答弁をしたとき。
art-299/par-1/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-296#art-299/par-1/item-3
if the person fails to answer questions put by a tax collection official under the provisions of the preceding Article, or gives a false answer.
machine translation, not official
**第二項** 法人（法人でない社団又は財団で代表者又は管理人の定めのあるもの（人格のない社団等を除く。以下この項において「その他の社団等」という。）を含む。以下この項、第三百十七条の七第二項、第三百二十四条第七項及び第八項、第三百二十八条の十六第四項及び第五項、第三百三十二条第四項、第三百三十二条の二第二項並びに第三百三十三条第二項において同じ。）の代表者（人格のない社団等の管理人及びその他の社団等の代表者又は管理人を含む。第三百十七条の七第二項、第三百二十四条第七項、第三百二十八条の十六第四項、第三百三十二条第四項、第三百三十二条の二第二項及び第三百三十三条第二項において同じ。）又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務又は財産に関して前項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、同項の罰金刑を科する。
art-299/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-296#art-299/par-2
Where a representative of a corporation (including an association or foundation that is not a corporation and for which a representative or administrator is provided (excluding an association or foundation without juridical personality; hereinafter referred to as "other associations, etc." in this paragraph); the same applies hereinafter in this paragraph, Article 317-7, paragraph (2), Article 324, paragraphs (7) and (8), Article 328-16, paragraphs (4) and (5), Article 332, paragraph (4), Article 332-2, paragraph (2) and Article 333, paragraph (2)) (including an administrator of an association or foundation without juridical personality and a representative or administrator of other associations, etc.; the same applies in Article 317-7, paragraph (2), Article 324, paragraph (7), Article 328-16, paragraph (4), Article 332, paragraph (4), Article 332-2, paragraph (2) and Article 333, paragraph (2)), or an agent, employee or other worker of a corporation or person has committed the violation referred to in paragraph (1) in connection with the business or property of that corporation or person, in addition to punishing the offender, the fine prescribed in that paragraph is imposed on that corporation or person.
machine translation, not official
**第三項** 法人でない社団又は財団で代表者又は管理人の定めのあるものについて前項の規定の適用がある場合には、その代表者又は管理人がその訴訟行為につき当該法人でない社団又は財団で代表者又は管理人の定めのあるものを代表するほか、法人を被告人又は被疑者とする場合の刑事訴訟に関する法律の規定を準用する。
art-299/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-296#art-299/par-3
Where the provisions of the preceding paragraph apply to an association or foundation that is not a corporation and for which a representative or administrator is provided, that representative or administrator represents that association or foundation in its procedural acts, and the provisions of laws on criminal proceedings applicable where a corporation is the defendant or suspect apply mutatis mutandis.
machine translation, not official
### 第三百条（市町村民税の納税管理人） — Tax Agents for Municipal Inhabitant Tax
caption: machine translation, not official
art-300 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-296#art-300
**第一項** 市町村民税の納税義務者は、納税義務を負う市町村内に住所、居所、事務所、事業所又は寮等を有しない場合においては、納税に関する一切の事項を処理させるため、当該市町村の条例で定める地域内に住所、居所、事務所若しくは事業所を有する者のうちから納税管理人を定めてこれを市町村長に申告し、又は当該地域外に住所、居所、事務所若しくは事業所を有する者のうち当該事項の処理につき便宜を有するものを納税管理人として定めることについて市町村長に申請してその承認を受けなければならない。納税管理人を変更し、又は変更しようとする場合においても、また、同様とする。
art-300/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-296#art-300/par-1
If a person liable for municipal inhabitant tax has no domicile, residence, office, place of business or dormitory, etc. in the municipality in which the person has a tax liability, the person must, in order to have all matters relating to tax payment handled, designate a tax agent from among persons who have a domicile, residence, office or place of business within the area specified by the Municipal Ordinance of that municipality and report this to the mayor of the municipality, or apply to the mayor of the municipality for, and obtain, approval to designate as a tax agent a person who has a domicile, residence, office or place of business outside that area and who is in a convenient position to handle those matters. The same applies where the tax agent is changed or is to be changed.
machine translation, not official
**第二項** 前項の規定にかかわらず、当該納税義務者は、当該納税義務者に係る市町村民税の徴収の確保に支障がないことについて市町村長に申請してその認定を受けたときは、納税管理人を定めることを要しない。
art-300/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-296#art-300/par-2
Notwithstanding the preceding paragraph, the person liable for tax is not required to designate a tax agent if the person has applied to the mayor of the municipality for, and received, certification that there is no hindrance to securing the collection of the municipal inhabitant tax pertaining to that person liable for tax.
machine translation, not official
### 第三百一条（市町村民税の納税管理人に係る虚偽の申告等に関する罪） — Offenses of False Reports, etc. Concerning Tax Agents for Municipal Inhabitant Tax
caption: machine translation, not official
art-301 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-296#art-301
**第一項** 前条第一項の規定により申告すべき納税管理人について虚偽の申告をし、又は偽りその他不正の手段により同項の承認若しくは同条第二項の認定を受けたときは、その違反行為をした者は、三十万円以下の罰金に処する。
art-301/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-296#art-301/par-1
If a person makes a false report concerning a tax agent to be reported under the provisions of paragraph (1) of the preceding Article, or obtains the approval under that paragraph or the certification under paragraph (2) of that Article by deceit or other wrongful means, the person who committed the violation is to be punished by a fine of not more than 300,000 yen.
machine translation, not official
**第二項** 法人の代表者（人格のない社団等の管理人を含む。）又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務又は財産に関して前項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、同項の刑を科する。
art-301/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-296#art-301/par-2
Where a representative of a corporation (including an administrator of an association or foundation without juridical personality) or an agent, employee or other worker of a corporation or person has committed the violation referred to in the preceding paragraph in connection with the business or property of that corporation or person, in addition to punishing the offender, the penalty prescribed in that paragraph is imposed on that corporation or person.
machine translation, not official
**第三項** 人格のない社団等について前項の規定の適用がある場合には、その代表者又は管理人がその訴訟行為につき当該人格のない社団等を代表するほか、法人を被告人又は被疑者とする場合の刑事訴訟に関する法律の規定を準用する。
art-301/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-296#art-301/par-3
Where the provisions of the preceding paragraph apply to an association or foundation without juridical personality, in addition to the representative or administrator of the association or foundation without juridical personality representing it in its procedural acts, the provisions of laws and regulations concerning criminal proceedings in the case where a corporation is the defendant or suspect apply mutatis mutandis.
machine translation, not official
### 第三百二条（市町村民税の納税管理人に係る不申告に関する過料） — Non-Penal Fines for Failure to Report Tax Agents for Municipal Inhabitant Tax
caption: machine translation, not official
art-302 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-296#art-302
**第一項** 市町村は、第三百条第二項の認定を受けていない市町村民税の納税義務者で同条第一項の承認を受けていないものが同項の規定によつて申告すべき納税管理人について正当な事由がなくて申告をしなかつた場合においては、その者に対し、当該市町村の条例で十万円以下の過料を科する旨の規定を設けることができる。
art-302/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-296#art-302/par-1
If a person liable for municipal inhabitant tax who has not received the certification under Article 300, paragraph (2) and has not received the approval under paragraph (1) of that Article fails, without justifiable grounds, to report the tax agent who is to be reported under that paragraph, a municipality may establish a provision in the Municipal Ordinance of that municipality imposing a non-penal fine of not more than 100,000 yen on that person.
machine translation, not official
### 第三百三条から第三百九条まで 〔削除 / repealed〕
art-303-to-309 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-296#art-303-to-309
**第一項** 削除
art-303-to-309/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-296#art-303-to-309/par-1
no English for this paragraph
## 第二款 課税標準及び税率 — Subsection 2 Tax Base and Tax Rate
heading: machine translation, not official
ch-3/sec-1/subsec-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-296#ch-3/sec-1/subsec-2
### 第三百十条（個人の均等割の税率） — Rate of Per Capita Levy on Individuals
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art-310 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-296#art-310
**第一項** 個人の均等割の標準税率は、三千円とする。
art-310/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-296#art-310/par-1
The standard tax rate of the individual per capita levy is 3,000 yen.
machine translation, not official
### 第三百十一条（個人の均等割の税率の軽減） — Reduction of the Tax Rate of the Individual Per Capita Levy
caption: machine translation, not official
art-311 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-296#art-311
**第一項** 市町村は、市町村民税の納税義務者が次の各号に掲げる者のいずれかに該当する場合には、その者に対して課する均等割の額を、当該市町村の条例で定めるところにより、軽減することができる。
art-311/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-296#art-311/par-1
Where a person liable for municipal inhabitant tax falls under any of the persons listed in the following items, a municipality may reduce the amount of the per capita levy imposed on that person, as provided by the Municipal Ordinance of that municipality.
machine translation, not official
**一** 均等割を納付する義務がある同一生計配偶者又は扶養親族（年齢十六歳未満の者及び第三百十四条の二第一項第十一号に規定する控除対象扶養親族に限る。）
art-311/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-296#art-311/par-1/item-1
a spouse in the same household or dependent who has an obligation to pay the per capita levy (limited to persons under 16 years of age and claimable dependents prescribed in Article 314-2, paragraph (1), item (xi));
machine translation, not official
**二** 前号に掲げる者を二人以上有する者
art-311/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-296#art-311/par-1/item-2
a person who has two or more persons listed in the preceding item.
machine translation, not official
### 第三百十二条（法人の均等割の税率） — Tax Rate of the Per Capita Levy on Corporations
caption: machine translation, not official
art-312 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-312#art-312
**第一項** 法人に対して課する均等割の標準税率は、次の表の上欄に掲げる法人の区分に応じ、それぞれ同表の下欄に定める額とする。
法人の区分 税率
一 次に掲げる法人
イ 法人税法第二条第五号の公共法人及び第二百九十四条第七項に規定する公益法人等のうち、第二百九十六条第一項の規定により均等割を課することができないもの以外のもの（同法別表第二に規定する独立行政法人で収益事業を行うものを除く。）
ロ 人格のない社団等
ハ 一般社団法人（非営利型法人（法人税法第二条第九号の二に規定する非営利型法人をいう。以下この号において同じ。）に該当するものを除く。）及び一般財団法人（非営利型法人に該当するものを除く。）
ニ 保険業法に規定する相互会社以外の法人で資本金の額又は出資金の額を有しないもの（イからハまでに掲げる法人を除く。）
ホ 資本金等の額を有する法人（法人税法別表第二に規定する独立行政法人で収益事業を行わないもの及びニに掲げる法人を除く。以下この表において同じ。）で資本金等の額が千万円以下であるもののうち、市町村内に有する事務所、事業所又は寮等の従業者（政令で定める役員を含む。）の数の合計数（次号から第九号まで及び第五項において「従業者数の合計数」という。）が五十人以下のもの 年額 五万円
二 資本金等の額を有する法人で資本金等の額が千万円以下であるもののうち、従業者数の合計数が五十人を超えるもの 年額 十二万円
三 資本金等の額を有する法人で資本金等の額が千万円を超え一億円以下であるもののうち、従業者数の合計数が五十人以下であるもの 年額 十三万円
四 資本金等の額を有する法人で資本金等の額が千万円を超え一億円以下であるもののうち、従業者数の合計数が五十人を超えるもの 年額 十五万円
五 資本金等の額を有する法人で資本金等の額が一億円を超え十億円以下であるもののうち、従業者数の合計数が五十人以下であるもの 年額 十六万円
六 資本金等の額を有する法人で資本金等の額が一億円を超え十億円以下であるもののうち、従業者数の合計数が五十人を超えるもの 年額 四十万円
七 資本金等の額を有する法人で資本金等の額が十億円を超えるもののうち、従業者数の合計数が五十人以下であるもの 年額 四十一万円
八 資本金等の額を有する法人で資本金等の額が十億円を超え五十億円以下であるもののうち、従業者数の合計数が五十人を超えるもの 年額 百七十五万円
九 資本金等の額を有する法人で資本金等の額が五十億円を超えるもののうち、従業者数の合計数が五十人を超えるもの 年額 三百万円
art-312/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-312#art-312/par-1
The standard tax rate of the per capita levy imposed on corporations is the amount specified in the right-hand column of the following table, according to the classification of corporations listed in the left-hand column of the same table.
Classification of corporations Tax rate
(i) The following corporations
(a) Among the public corporations under Article 2, item (v) of the Corporation Tax Act and the public interest corporations, etc. prescribed in Article 294, paragraph (7), those other than ones on which the per capita levy cannot be imposed under Article 296, paragraph (1) (excluding incorporated administrative agencies prescribed in Appended Table II of that Act that conduct a profit-making business)
(b) Associations or foundations without juridical personality
(c) General incorporated associations (excluding those that fall under non-profit corporations (meaning non-profit corporations prescribed in Article 2, item (ix)-2 of the Corporation Tax Act; the same applies hereinafter in this item)) and general incorporated foundations (excluding those that fall under non-profit corporations)
(d) Corporations, other than mutual companies prescribed in the Insurance Business Act, that have no amount of stated capital or capital contributions (excluding the corporations listed in (a) to (c))
(e) Among corporations that have an amount of stated capital, etc. (excluding incorporated administrative agencies prescribed in Appended Table II of the Corporation Tax Act that do not conduct a profit-making business and the corporations listed in (d); the same applies hereinafter in this table) and whose amount of stated capital, etc. is 10,000,000 yen or less, those for which the total number of workers (including officers specified by Cabinet Order) at the offices, places of business or dormitories, etc. they have in the municipality (referred to as the "total number of workers" in the following item through item (ix) and paragraph (5)) is 50 or fewer Annual amount: 50,000 yen
(ii) Among corporations that have an amount of stated capital, etc. and whose amount of stated capital, etc. is 10,000,000 yen or less, those for which the total number of workers exceeds 50 Annual amount: 120,000 yen
(iii) Among corporations that have an amount of stated capital, etc. and whose amount of stated capital, etc. is more than 10,000,000 yen and not more than 100,000,000 yen, those for which the total number of workers is 50 or fewer Annual amount: 130,000 yen
(iv) Among corporations that have an amount of stated capital, etc. and whose amount of stated capital, etc. is more than 10,000,000 yen and not more than 100,000,000 yen, those for which the total number of workers exceeds 50 Annual amount: 150,000 yen
(v) Among corporations that have an amount of stated capital, etc. and whose amount of stated capital, etc. is more than 100,000,000 yen and not more than 1,000,000,000 yen, those for which the total number of workers is 50 or fewer Annual amount: 160,000 yen
(vi) Among corporations that have an amount of stated capital, etc. and whose amount of stated capital, etc. is more than 100,000,000 yen and not more than 1,000,000,000 yen, those for which the total number of workers exceeds 50 Annual amount: 400,000 yen
(vii) Among corporations that have an amount of stated capital, etc. and whose amount of stated capital, etc. is more than 1,000,000,000 yen, those for which the total number of workers is 50 or fewer Annual amount: 410,000 yen
(viii) Among corporations that have an amount of stated capital, etc. and whose amount of stated capital, etc. is more than 1,000,000,000 yen and not more than 5,000,000,000 yen, those for which the total number of workers exceeds 50 Annual amount: 1,750,000 yen
(ix) Among corporations that have an amount of stated capital, etc. and whose amount of stated capital, etc. is more than 5,000,000,000 yen, those for which the total number of workers exceeds 50 Annual amount: 3,000,000 yen
machine translation, not official
**第二項** 市町村は、前項に定める標準税率を超える税率で均等割を課する場合には、同項の表の各号の税率に、それぞれ一・二を乗じて得た率を超える税率で課することができない。
art-312/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-312#art-312/par-2
Where a municipality imposes the per capita levy at a tax rate exceeding the standard tax rate prescribed in the preceding paragraph, it may not impose it at a tax rate exceeding the rate obtained by multiplying the tax rate of each item of the table in that paragraph by 1.2.
machine translation, not official
**第三項** 法人の均等割の税率は、次の各号に掲げる法人の区分に応じ、当該各号に定める日現在における税率による。
art-312/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-312#art-312/par-3
The tax rate of the per capita levy on corporations is the tax rate as of the day specified in each of the following items, according to the classification of corporations listed in those items.
machine translation, not official
**一** 第三百二十一条の八第一項の規定により申告納付する法人 当該法人の同項に規定する法人税額の課税標準の算定期間の末日
art-312/par-3/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-312#art-312/par-3/item-1
a corporation that makes filing and payment under Article 321-8, paragraph (1): the last day of the computation period for the tax base of the corporation tax amount of that corporation prescribed in that paragraph
machine translation, not official
**二** 第三百二十一条の八第二項の規定により申告納付する法人 当該法人の同項の期間の末日
art-312/par-3/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-312#art-312/par-3/item-2
a corporation that makes filing and payment under Article 321-8, paragraph (2): the last day of the period of that corporation prescribed in that paragraph
machine translation, not official
**三** 公共法人等（法人税法第二条第五号の公共法人及び第二百九十四条第七項に規定する公益法人等で均等割のみを課されるものをいう。第三百二十一条の八第三十一項及び第六十三項第一号において同じ。） 前年四月一日から三月三十一日までの期間（当該期間中に当該公共法人等が解散（合併による解散を除く。）又は合併により消滅した場合には、前年四月一日から当該消滅した日までの期間）の末日
art-312/par-3/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-312#art-312/par-3/item-3
public corporations, etc. (meaning public corporations under Article 2, item (v) of the Corporation Tax Act and public interest corporations, etc. prescribed in Article 294, paragraph (7) on which only the per capita levy is imposed; the same applies in Article 321-8, paragraph (31) and paragraph (63), item (i)): the last day of the period from April 1 to March 31 of the previous year (if the public corporation, etc. is dissolved (excluding dissolution by merger) or ceases to exist by merger during that period, the period from April 1 of the previous year to the day on which it ceased to exist)
machine translation, not official
**第四項** 第一項又は第二項に定める均等割の額は、当該均等割の額に、前項第一号の法人税額の課税標準の算定期間若しくは同項第二号の期間又は同項第三号の期間中において事務所、事業所又は寮等を有していた月数を乗じて得た額を十二で除して算定するものとする。この場合における月数は、暦に従つて計算し、一月に満たないときは一月とし、一月に満たない端数を生じたときは切り捨てる。
art-312/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-312#art-312/par-4
The amount of the per capita levy prescribed in paragraph (1) or (2) is calculated by multiplying that amount of per capita levy by the number of months during which the corporation had an office, place of business or dormitory, etc. during the computation period for the tax base of the corporation tax amount under item (i) of the preceding paragraph, the period under item (ii) of that paragraph, or the period under item (iii) of that paragraph, and dividing the result by 12. The number of months in this case is calculated according to the calendar; a period of less than one month is counted as one month, and a fraction of less than one month is rounded down.
machine translation, not official
**第五項** 第一項の場合において、第三項第一号及び第二号に掲げる法人の従業者数の合計数は、それぞれこれらの号に定める日現在における従業者数の合計数による。
art-312/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-312#art-312/par-5
In the case of paragraph (1), the total number of workers of the corporations listed in paragraph (3), items (i) and (ii) is the total number of workers as of the day specified in those items respectively.
machine translation, not official
**第六項** 第三項第一号に掲げる法人（保険業法に規定する相互会社を除く。）の資本金等の額が、同号に定める日（法人税法第七十一条第一項（同法第七十二条第一項の規定が適用される場合を除く。）又は第百四十四条の三第一項（同法第百四十四条の四第一項の規定が適用される場合を除く。）に規定する申告書を提出する義務があるものにあつては、政令で定める日）現在における資本金の額及び資本準備金の額の合算額又は出資金の額に満たない場合における第一項の規定の適用については、同項の表の第一号ホ中「資本金等の額が」とあるのは「第三項第一号に定める日（同法第七十一条第一項（同法第七十二条第一項の規定が適用される場合を除く。）又は第百四十四条の三第一項（同法第百四十四条の四第一項の規定が適用される場合を除く。）に規定する申告書を提出する義務があるものにあつては、第六項に規定する政令で定める日。以下この表において同じ。）現在における資本金の額及び資本準備金の額の合算額又は出資金の額が」と、同表の第二号から第九号までの規定中「資本金等の額が」とあるのは「第三項第一号に定める日現在における資本金の額及び資本準備金の額の合算額又は出資金の額が」とする。
art-312/par-6 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-312#art-312/par-6
Where the amount of stated capital, etc. of a corporation listed in paragraph (3), item (i) (excluding mutual companies prescribed in the Insurance Business Act) is less than the total of the amount of stated capital and the amount of capital reserves, or the amount of capital contributions, as of the day specified in that item (for a corporation under an obligation to submit the return prescribed in Article 71, paragraph (1) of the Corporation Tax Act (excluding where Article 72, paragraph (1) of that Act applies) or Article 144-3, paragraph (1) of that Act (excluding where Article 144-4, paragraph (1) of that Act applies), the day specified by Cabinet Order), in applying the provisions of paragraph (1), the phrase "the amount of stated capital, etc. is" in item (i), (e) of the table in that paragraph is replaced with "the total of the amount of stated capital and the amount of capital reserves, or the amount of capital contributions, as of the day specified in paragraph (3), item (i) (for a corporation under an obligation to submit the return prescribed in Article 71, paragraph (1) of the Corporation Tax Act (excluding where Article 72, paragraph (1) of that Act applies) or Article 144-3, paragraph (1) of that Act (excluding where Article 144-4, paragraph (1) of that Act applies), the day specified by Cabinet Order prescribed in paragraph (6); the same applies hereinafter in this table) is", and the phrase "the amount of stated capital, etc. is" in items (ii) to (ix) of that table is replaced with "the total of the amount of stated capital and the amount of capital reserves, or the amount of capital contributions, as of the day specified in paragraph (3), item (i) is".
machine translation, not official
**第七項** 第三項第二号に掲げる法人（保険業法に規定する相互会社を除く。）の資本金等の額が、政令で定める日現在における資本金の額及び資本準備金の額の合算額又は出資金の額に満たない場合における第一項の規定の適用については、同項の表中「資本金等の額が」とあるのは、「第七項に規定する政令で定める日現在における資本金の額及び資本準備金の額の合算額又は出資金の額が」とする。
art-312/par-7 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-312#art-312/par-7
Where the amount of stated capital, etc. of a corporation listed in paragraph (3), item (ii) (excluding mutual companies prescribed in the Insurance Business Act) is less than the total of the amount of stated capital and the amount of capital reserves, or the amount of capital contributions, as of the day specified by Cabinet Order, in applying the provisions of paragraph (1), the phrase "the amount of stated capital, etc. is" in the table in that paragraph is replaced with "the total of the amount of stated capital and the amount of capital reserves, or the amount of capital contributions, as of the day specified by Cabinet Order prescribed in paragraph (7) is".
machine translation, not official
**第八項** 第一項の収益事業の範囲は、政令で定める。
art-312/par-8 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-312#art-312/par-8
The scope of the profit-making business referred to in paragraph (1) is specified by Cabinet Order.
machine translation, not official
### 第三百十三条（所得割の課税標準） — Tax Base of the Income Levy
caption: machine translation, not official
art-313 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-313#art-313
**第一項** 所得割の課税標準は、前年の所得について算定した総所得金額、退職所得金額及び山林所得金額とする。
art-313/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-313#art-313/par-1
The tax base for the income levy is the gross income, the amount of retirement income and the amount of timber income calculated for income of the previous year.
machine translation, not official
**第二項** 前項の総所得金額、退職所得金額又は山林所得金額は、この法律又はこれに基づく政令で特別の定めをする場合を除くほか、それぞれ所得税法その他の所得税に関する法令の規定による所得税法第二十二条第二項又は第三項の総所得金額、退職所得金額又は山林所得金額の計算の例により算定するものとする。ただし、同法第六十条の二から第六十条の四までの規定の例によらないものとする。
art-313/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-313#art-313/par-2
Except where this Act or a Cabinet Order under this Act provides otherwise, the gross income, the amount of retirement income or the amount of timber income referred to in the preceding paragraph is to be calculated, respectively, in accordance with the rules for calculating the gross income, the amount of retirement income or the amount of timber income under Article 22, paragraph (2) or (3) of the Income Tax Act as provided by the Income Tax Act and other laws and regulations relating to income tax; provided, however, that the rules under Articles 60-2 through 60-4 of that Act are not followed.
machine translation, not official
**第三項** 所得税法第二条第一項第四十号に規定する青色申告書（第八項及び次条第一項において「青色申告書」という。）を提出することにつき国の税務官署の承認を受けている所得割の納税義務者と生計を一にする配偶者その他の親族（年齢十五歳未満である者を除く。）で、専ら当該納税義務者の営む同法第五十六条に規定する事業に従事するもの（以下この項において「青色事業専従者」という。）が、当該事業から同法第五十七条第二項の書類に記載されている方法に従いその記載されている金額の範囲内において給与の支払を受けた場合には、同条第一項の規定による計算の例により当該納税義務者の不動産所得の金額、事業所得の金額又は山林所得の金額及び当該青色事業専従者の給与所得の金額を算定するものとする。前年分の所得税につき納税義務を負わないと認められたことその他政令で定める理由により同条第二項の書類を提出しなかつた所得割の納税義務者に係る青色事業専従者が当該事業から給与の支払を受けた場合において、第三百十七条の二第一項第二号に掲げる事項を記載した同項の規定による申告書（当該事項の記載がないことについてやむを得ない事情があると市町村長が認めるものを含む。）を提出しているとき（その提出期限後において市町村民税の納税通知書が送達される時までに提出しているときを含む。）及び同項ただし書の規定により申告書を提出する義務がないときも、同様とする。
art-313/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-313#art-313/par-3
Where a spouse or other relative (excluding a person under 15 years of age) who shares a livelihood with a person liable for the income levy who has received approval from a national tax office to file a blue return prescribed in Article 2, paragraph (1), item (xl) of the Income Tax Act (referred to as a "blue return" in paragraph (8) and paragraph (1) of the following Article), and who is engaged exclusively in the business prescribed in Article 56 of that Act that is carried on by that person liable for tax (hereinafter referred to as a "relative employed only by a blue-return filer" in this paragraph), receives a salary from that business in accordance with the method stated in the document under Article 57, paragraph (2) of that Act and within the range of the amount stated therein, the amount of real property income, the amount of business income or the amount of timber income of that person liable for tax and the amount of salary income of that relative employed only by a blue-return filer are to be calculated in accordance with the rules for the calculation under paragraph (1) of that Article. The same applies where a relative employed only by a blue-return filer pertaining to a person liable for the income levy who has not submitted the document under Article 57, paragraph (2) of the Income Tax Act for a reason specified by Cabinet Order, such as having been found not to bear liability for income tax for the previous year, receives a salary from that business, and the person has submitted a return under Article 317-2, paragraph (1) stating the matters listed in item (ii) of that paragraph (including a return for which the mayor of the municipality finds that there are unavoidable circumstances for the absence of those matters) (including where the return was submitted by the time a tax notice for municipal inhabitant tax is served after the deadline for filing), and where there is no obligation to submit a return under the proviso to that paragraph.
machine translation, not official
**第四項** 所得割の納税義務者（前項の規定に該当する者を除く。）が所得税法第五十六条に規定する事業を経営している場合において、その納税義務者と生計を一にする配偶者その他の親族（年齢十五歳未満である者を除く。）で専ら当該事業に従事するもの（以下この節において「事業専従者」という。）があるときは、各事業専従者について、次の各号に掲げる金額のうちいずれか低い金額を当該事業に係る不動産所得の金額、事業所得の金額又は山林所得の金額の計算上必要経費とみなす。
art-313/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-313#art-313/par-4
Where a person liable for the income levy (excluding a person falling under the provisions of the preceding paragraph) carries on a business prescribed in Article 56 of the Income Tax Act and there is a spouse or other relative (excluding a person under 15 years of age) who shares a livelihood with that person liable for tax and is engaged exclusively in that business (hereinafter referred to as a "relative employed only in the business" in this Section), for each relative employed only in the business, the lower of the amounts listed in the following items is deemed to be necessary expenses in calculating the amount of real property income, the amount of business income or the amount of timber income pertaining to that business.
machine translation, not official
**一** 次に掲げる事業専従者の区分に応じそれぞれ次に定める金額
art-313/par-4/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-313#art-313/par-4/item-1
the amount prescribed below respectively for the following categories of relatives employed only in the business:
machine translation, not official
**イ** 当該納税義務者の配偶者である事業専従者 八十六万円
art-313/par-4/item-1/sub-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-313#art-313/par-4/item-1/sub-1
a relative employed only in the business who is a spouse of that person liable for tax: 860,000 yen
machine translation, not official
**ロ** イに掲げる者以外の事業専従者 五十万円
art-313/par-4/item-1/sub-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-313#art-313/par-4/item-1/sub-2
a relative employed only in the business other than the person set forth in (a): 500,000 yen
machine translation, not official
**二** 当該事業に係る不動産所得の金額、事業所得の金額又は山林所得の金額（この項の規定を適用しないで計算した金額とする。）を事業専従者の数に一を加えた数で除して得た金額
art-313/par-4/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-313#art-313/par-4/item-2
the amount obtained by dividing the amount of real property income, the amount of business income or the amount of timber income pertaining to that business (the amount calculated without applying this paragraph) by the number obtained by adding one to the number of relatives employed only in the business
machine translation, not official
**第五項** 前項の規定により必要経費とみなされた金額（以下この節において「事業専従者控除額」という。）は、事業専従者の給与所得に係る収入金額とみなす。
art-313/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-313#art-313/par-5
The amount deemed to be necessary expenses under the provisions of the preceding paragraph (hereinafter referred to as the "deduction for a relative employed only in the business" in this Section) is deemed to be the revenue pertaining to the salary income of the relative employed only in the business.
machine translation, not official
**第六項** 第四項の規定は、第三百十七条の二第一項の規定による申告書（その提出期限後において市町村民税の納税通知書が送達される時までに提出されたものを含む。）に同項第二号に掲げる事項の記載がない場合には、適用しない。ただし、同項ただし書の規定により申告書を提出する義務がない場合又は当該申告書に当該事項の記載がないことについてやむを得ない事情があると市町村長が認める場合は、この限りでない。
art-313/par-6 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-313#art-313/par-6
The provisions of paragraph (4) do not apply where the return under Article 317-2, paragraph (1) (including a return submitted by the time a tax notice for municipal inhabitant tax is served after its deadline for filing) does not state the matters listed in item (ii) of that paragraph; provided, however, that this does not apply where there is no obligation to submit a return under the proviso to that paragraph or where the mayor of the municipality finds that there are unavoidable circumstances for the absence of those matters in the return.
machine translation, not official
**第七項** 第三項又は第四項の場合において、これらの規定に規定する親族の年齢が十五歳未満であるかどうかの判定は、前年の十二月三十一日（前年の中途においてその者が死亡した場合には、死亡当時）の現況によるものとする。
art-313/par-7 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-313#art-313/par-7
In the cases of paragraph (3) or (4), the determination of whether the age of a relative prescribed in those provisions is under 15 years is made based on the situation as of December 31 of the previous year (if the person died in the course of the previous year, at the time of death).
machine translation, not official
**第八項** 第二項から前項までの規定により所得割の納税義務者の総所得金額、退職所得金額又は山林所得金額を算定する場合において、当該納税義務者の前年前三年間における総所得金額、退職所得金額又は山林所得金額の計算上生じた所得税法第二条第一項第二十五号の純損失の金額（この項の規定により前年前において控除されたものを除く。）は、当該純損失の金額が生じた年分の所得税につき青色申告書を提出し、かつ、当該純損失の金額の生じた年の末日の属する年度の翌々年度以後の年度分の市町村民税について連続して第三百十七条の二第一項又は第三項の規定による申告書を提出しているときに限り、当該納税義務者の総所得金額、退職所得金額又は山林所得金額の計算上控除する。
art-313/par-8 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-313#art-313/par-8
Where the gross income, the amount of retirement income or the amount of timber income of a person liable for the income levy is calculated under the provisions of paragraph (2) through the preceding paragraph, the amount of net loss under Article 2, paragraph (1), item (xxv) of the Income Tax Act (excluding amounts deducted before the previous year under the provisions of this paragraph) that arose in the calculation of the gross income, the amount of retirement income or the amount of timber income of that person liable for tax in the three years before the previous year is to be deducted in the calculation of the gross income, the amount of retirement income or the amount of timber income of that person liable for tax only where the person has filed a blue return for income tax for the year in which that net loss arose, and has continuously filed returns under Article 317-2, paragraph (1) or (3) for municipal inhabitant tax for the fiscal years on or after the second fiscal year following the fiscal year that includes the last day of the year in which that net loss arose.
machine translation, not official
**第九項** 前項の規定の適用がない場合においても、所得割の納税義務者の前年前三年内の各年における総所得金額、退職所得金額若しくは山林所得金額の計算上各年に生じた同項の純損失の金額（同項の規定により前年前において控除されたものを除く。）のうち、当該各年に生じた変動所得（漁獲から生ずる所得、著作権の使用料に係る所得その他の所得で年々の変動の著しいもののうち政令で定めるものをいう。）の金額の計算上生じた損失の金額若しくは被災事業用資産の損失の金額に係るもので政令で定めるもの又は当該納税義務者の前年前三年内の各年に生じた雑損失の金額（第三百十四条の二第一項第一号イ、ロ又はハに掲げる場合の区分に応じ、それぞれ同号イ、ロ又はハに定める金額を超える場合におけるその超える金額をいい、この項又は同条第一項の規定により前年前において控除されたものを除く。）は、当該純損失又は雑損失の金額の生じた年の末日の属する年度の翌年度の市町村民税について第三百十七条の二第一項又は第三項の規定による申告書を提出し、かつ、その後の年度分の市町村民税について連続してこれらの申告書を提出しているときに限り、当該納税義務者の総所得金額、退職所得金額又は山林所得金額の計算上控除するものとする。
art-313/par-9 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-313#art-313/par-9
Even where the preceding paragraph does not apply, of the amount of net loss under that paragraph (excluding amounts deducted before the previous year under the provisions of that paragraph) that arose in each year in the calculation of the gross income, the amount of retirement income or the amount of timber income of a person liable for the income levy in each year of the three years before the previous year, those that relate to the amount of loss arising in the calculation of the amount of fluctuating income arising in that year (meaning, among income arising from fishing, income relating to royalties for the use of copyrights and other income with marked annual fluctuation, that specified by Cabinet Order) or the amount of loss on disaster-damaged business assets and are specified by Cabinet Order, or the casualty loss that arose in each year of the three years before the previous year for that person liable for tax (meaning, according to the cases listed in Article 314-2, paragraph (1), item (i), (a), (b) or (c), the amount in excess of the amount specified respectively in (a), (b) or (c) of that item, and excluding amounts deducted before the previous year under the provisions of this paragraph or paragraph (1) of that Article), are to be deducted in the calculation of the gross income, the amount of retirement income or the amount of timber income of that person liable for tax only where the person has filed a return under Article 317-2, paragraph (1) or (3) for municipal inhabitant tax for the fiscal year following the fiscal year that includes the last day of the year in which that net loss or casualty loss arose, and has continuously filed those returns for municipal inhabitant tax for the subsequent fiscal years.
machine translation, not official
**第十項** 前項の「被災事業用資産の損失の金額」とは、たな卸資産（事業所得を生ずべき事業に係る商品、製品、半製品、仕掛品、原材料その他の資産（有価証券及び山林を除く。）でたな卸をすべきものとして政令で定めるものをいう。）、不動産所得、事業所得若しくは山林所得を生ずべき事業の用に供される固定資産その他これに準ずる資産で政令で定めるもの又は山林の災害（震災、風水害、火災その他政令で定める災害をいう。以下同じ。）による損失の金額（その災害に関連するやむを得ない支出で政令で定めるものの金額を含むものとし、保険金、損害賠償金その他これらに類するものにより埋められた部分の金額を除く。）で同項の変動所得の金額の計算上生じた損失の金額に該当しないものをいう。
art-313/par-10 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-313#art-313/par-10
The "amount of loss on disaster-damaged business assets" in the preceding paragraph means the amount of loss caused by a disaster (meaning an earthquake, storm, flood, fire or other disaster specified by Cabinet Order; the same applies hereinafter) to inventory assets (meaning goods, products, semi-finished goods, work in process, raw materials and other assets (excluding securities and forests) relating to a business that generates business income, which are specified by Cabinet Order as assets subject to inventory-taking), fixed assets used for a business that generates real property income, business income or timber income or other assets specified by Cabinet Order as being equivalent thereto, or forests (including the amount of unavoidable expenditure related to the disaster that is specified by Cabinet Order, and excluding the amount of the part covered by insurance benefits, compensation for damage or the like), which does not fall under the amount of loss arising in the calculation of the amount of fluctuating income under that paragraph.
machine translation, not official
**第十一項** 前年分の所得税につき納税義務を負わない所得割の納税義務者について、前年中の所得税法第五十七条の二第二項に規定する特定支出の額の合計額が同法第二十八条第二項に規定する給与所得控除額の二分の一に相当する金額を超える場合には、この項の規定の適用を受ける旨及び当該特定支出の額の合計額を記載した第三百十七条の二第一項の規定による申告書が、当該特定支出に関する明細書その他の総務省令で定める必要な書類を添付して提出されているときに限り、同法第五十七条の二第一項の規定の例により、当該納税義務者の給与所得の計算上当該超える部分の金額を控除するものとする。
art-313/par-11 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-313#art-313/par-11
For a person liable for the income levy who is not liable for income tax for the previous year, where the total amount of specified expenditures prescribed in Article 57-2, paragraph (2) of the Income Tax Act during the previous year exceeds an amount equivalent to one-half of the amount of the deduction for salary income prescribed in Article 28, paragraph (2) of that Act, the amount of the excess part is to be deducted in the calculation of the salary income of that person liable for tax, in accordance with the rules of Article 57-2, paragraph (1) of that Act, only where a return under Article 317-2, paragraph (1) stating that the person is to receive the application of this paragraph and the total amount of those specified expenditures has been submitted with the attachment of a detailed statement of those specified expenditures and other necessary documents specified by Order of the Ministry of Internal Affairs and Communications.
machine translation, not official
**第十二項** 特定配当等（第二十三条第一項第十五号ロに掲げるものを除く。以下この項において同じ。）に係る所得を有する者に係る総所得金額は、当該特定配当等に係る所得の金額を除外して算定するものとする。
art-313/par-12 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-313#art-313/par-12
The gross income of a person who has income relating to specified dividends, etc. (excluding those listed in Article 23, paragraph (1), item (xv), (b); the same applies hereinafter in this paragraph) is to be calculated excluding the amount of income relating to the specified dividends, etc.
machine translation, not official
**第十三項** 前項の規定は、前年分の所得税に係る第三百十七条の三第一項に規定する確定申告書に特定配当等に係る所得の明細に関する事項その他総務省令で定める事項の記載があるときは、当該特定配当等に係る所得の金額については、適用しない。
art-313/par-13 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-313#art-313/par-13
The provisions of the preceding paragraph do not apply to the amount of income pertaining to specified dividends, etc. where the final return prescribed in Article 317-3, paragraph (1) for income tax for the previous year states matters concerning a detailed statement of the income pertaining to those specified dividends, etc. and other matters specified by Order of the Ministry of Internal Affairs and Communications.
machine translation, not official
**第十四項** 特定株式等譲渡所得金額に係る所得を有する者に係る総所得金額は、当該特定株式等譲渡所得金額に係る所得の金額を除外して算定するものとする。
art-313/par-14 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-313#art-313/par-14
The gross income of a person who has income relating to the amount of capital gains from specified shares, etc. is to be calculated excluding the amount of income relating to the amount of capital gains from specified shares, etc.
machine translation, not official
**第十五項** 前項の規定は、前年分の所得税に係る第三百十七条の三第一項に規定する確定申告書に特定株式等譲渡所得金額に係る所得の明細に関する事項その他総務省令で定める事項の記載があるときは、当該特定株式等譲渡所得金額に係る所得の金額については、適用しない。
art-313/par-15 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-313#art-313/par-15
The provisions of the preceding paragraph do not apply to the amount of income pertaining to the amount of capital gains from the transfer of specified shares, etc. where the final return prescribed in Article 317-3, paragraph (1) for income tax for the previous year states matters concerning a detailed statement of the income pertaining to that amount of capital gains from the transfer of specified shares, etc. and other matters specified by Order of the Ministry of Internal Affairs and Communications.
machine translation, not official
**第十六項** 第二項から前項までに定めるもののほか、総所得金額、退職所得金額又は山林所得金額の算定について必要な事項は、政令で定める。
art-313/par-16 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-313#art-313/par-16
In addition to what is provided in paragraph (2) through the preceding paragraph, matters necessary for calculating the gross income, the amount of retirement income or the amount of timber income are specified by Cabinet Order.
machine translation, not official
### 第三百十四条
art-314 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314#art-314
**第一項** 所得割の納税義務者のうち次に掲げる要件のいずれかを満たす者（特定非常災害の被害者の権利利益の保全等を図るための特別措置に関する法律第二条第一項の規定により特定非常災害として指定された非常災害（第五項において「特定非常災害」という。）に係る同条第一項の特定非常災害発生日の属する年（以下この項及び次項において「特定非常災害発生年」という。）の年分の所得税につき青色申告書を提出している者に限る。）が特定非常災害発生年純損失金額（その者の当該特定非常災害発生年において生じた前条第八項の純損失の金額をいう。）又は被災純損失金額（所得税法第七十条の二第四項第一号に規定する被災純損失金額をいい、当該特定非常災害発生年において生じたものを除く。以下この項において同じ。）を有する場合には、当該特定非常災害発生年純損失金額又は当該被災純損失金額の生じた年の末日の属する年度の翌々年度以後五年度内の各年度分の個人の市町村民税に係る前条の規定の適用については、同条第八項中「純損失の金額（」とあるのは「純損失の金額で特定非常災害発生年純損失金額（次条第一項に規定する特定非常災害発生年純損失金額をいう。以下この項において同じ。）及び被災純損失金額（次条第一項に規定する被災純損失金額をいう。次項において同じ。）以外のもの（」と、「を除く。）」とあるのは「を除く。）並びに当該納税義務者の前年前五年間において生じた特定非常災害発生年純損失金額（この項の規定により前年前において控除されたものを除く。）」と、同条第九項中「純損失の金額」とあるのは「純損失の金額で被災純損失金額以外のもの」と、「で政令で定めるもの」とあるのは「で政令で定めるもの及び当該納税義務者の前年前五年内において生じた被災純損失金額（この項の規定により前年前において控除されたものを除く。）」とする。
art-314/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314#art-314/par-1
Where a person liable for the income levy who satisfies any of the following requirements (limited to a person who has filed a blue return for income tax for the year that includes the date of occurrence, prescribed in Article 2, paragraph (1) of the Act on Special Measures concerning Preservation of Rights and Interests of Victims of Specified Disaster, of an extraordinary disaster designated as a specified extraordinary disaster under that paragraph (referred to as a "specified extraordinary disaster" in paragraph (5)) (hereinafter referred to as the "year of the specified extraordinary disaster" in this paragraph and the following paragraph)) has a net loss in the year of a specified extraordinary disaster (meaning the amount of net loss under paragraph (8) of the preceding Article that arose for that person in that year of the specified extraordinary disaster) or a net loss from disaster damage to business assets (meaning a net loss from disaster damage to business assets prescribed in Article 70-2, paragraph (4), item (i) of the Income Tax Act, excluding one that arose in that year of the specified extraordinary disaster; the same applies hereinafter in this paragraph), in applying the provisions of the preceding Article to individual municipal inhabitant tax for each fiscal year within five fiscal years on or after the second fiscal year following the fiscal year that includes the last day of the year in which that net loss in the year of a specified extraordinary disaster or that net loss from disaster damage to business assets arose, the phrase "the amount of net loss under Article 2, paragraph (1), item (xxv) of the Income Tax Act (" in paragraph (8) of that Article is replaced with "the amount of net loss under Article 2, paragraph (1), item (xxv) of the Income Tax Act other than the net loss in the year of a specified extraordinary disaster (meaning the net loss in the year of a specified extraordinary disaster prescribed in Article 314-2, paragraph (1); the same applies hereinafter in this paragraph) and the net loss from disaster damage to business assets (meaning the net loss from disaster damage to business assets prescribed in Article 314-2, paragraph (1); the same applies in the following paragraph) (", the phrase "under the provisions of this paragraph)" in that paragraph is replaced with "under the provisions of this paragraph) and the net loss in the year of a specified extraordinary disaster that arose for that person liable for tax in the five years before the previous year (excluding amounts deducted before the previous year under the provisions of this paragraph)", the phrase "the amount of net loss" in paragraph (9) of that Article is replaced with "the amount of net loss other than the net loss from disaster damage to business assets", and the phrase "specified by Cabinet Order" in that paragraph is replaced with "specified by Cabinet Order and the net loss from disaster damage to business assets that arose for that person liable for tax in the five years before the previous year (excluding amounts deducted before the previous year under the provisions of this paragraph)".
machine translation, not official
**一** 事業資産特定災害損失額（所得税法第七十条の二第四項第二号に規定する事業資産特定災害損失額をいう。）の当該納税義務者の有する事業用固定資産（同項第三号に規定する事業用固定資産をいう。次号において同じ。）でその者の営む事業所得を生ずべき事業の用に供されるものの価額として政令で定める金額に相当する金額の合計額のうちに占める割合が十分の一以上であること。
art-314/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314#art-314/par-1/item-1
the ratio of the specified disaster loss amount for business assets (meaning the specified disaster loss amount for business assets prescribed in Article 70-2, paragraph (4), item (ii) of the Income Tax Act) to the total of the amounts equivalent to the amounts specified by Cabinet Order as the value of the fixed business assets held by that person liable for tax (meaning the fixed business assets prescribed in Article 70-2, paragraph (4), item (iii) of that Act; the same applies in the following item) that are used for the business generating business income carried on by that person is one-tenth or more.
machine translation, not official
**二** 不動産等特定災害損失額（所得税法第七十条の二第四項第四号に規定する不動産等特定災害損失額をいう。）の当該納税義務者の有する事業用固定資産でその者の営む不動産所得又は山林所得を生ずべき事業の用に供されるものの価額として政令で定める金額に相当する金額の合計額のうちに占める割合が十分の一以上であること。
art-314/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314#art-314/par-1/item-2
the ratio of the specified disaster loss amount for real property, etc. (meaning the specified disaster loss amount for real property, etc. prescribed in Article 70-2, paragraph (4), item (iv) of the Income Tax Act) to the total of the amounts equivalent to the amounts specified by Cabinet Order as the value of the fixed business assets held by that person liable for tax that are used for the business generating real property income or timber income carried on by that person is one-tenth or more.
machine translation, not official
**第二項** 所得割の納税義務者のうち前項各号に掲げる要件のいずれかを満たす者（同項の規定の適用を受ける者を除く。）が特定非常災害発生年特定純損失金額（所得税法第七十条の二第四項第五号に規定する特定非常災害発生年特定純損失金額をいう。）又は被災純損失金額（同条第四項第一号に規定する被災純損失金額をいい、特定非常災害発生年において生じたものを除く。以下この項において同じ。）を有する場合には、当該特定非常災害発生年特定純損失金額又は当該被災純損失金額の生じた年の末日の属する年度の翌々年度以後五年度内の各年度分の個人の市町村民税に係る前条の規定の適用については、同条第八項中「純損失の金額（」とあるのは「純損失の金額で被災純損失金額（次条第二項に規定する被災純損失金額をいう。次項において同じ。）以外のもの（」と、同条第九項中「純損失の金額（同項」とあるのは「純損失の金額で特定非常災害発生年特定純損失金額（次条第二項に規定する特定非常災害発生年特定純損失金額をいう。以下この項において同じ。）及び被災純損失金額以外のもの（前項」と、「で政令で定めるもの」とあるのは「で政令で定めるもの並びに当該納税義務者の前年前五年内において生じた特定非常災害発生年特定純損失金額（この項の規定により前年前において控除されたものを除く。）及び被災純損失金額（この項の規定により前年前において控除されたものを除く。）」とする。
art-314/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314#art-314/par-2
Where a person liable for the income levy who satisfies any of the requirements listed in the items of the preceding paragraph (excluding a person to whom that paragraph applies) has a specified net loss in the year of a specified extraordinary disaster (meaning the specified net loss in the year of a specified extraordinary disaster prescribed in Article 70-2, paragraph (4), item (v) of the Income Tax Act) or a net loss from disaster damage to business assets (meaning the net loss from disaster damage to business assets prescribed in Article 70-2, paragraph (4), item (i) of that Act, excluding one that arose in the year of the specified extraordinary disaster; the same applies hereinafter in this paragraph), in applying the provisions of the preceding Article to individual municipal inhabitant tax for each fiscal year within five fiscal years on or after the second fiscal year following the fiscal year that includes the last day of the year in which that specified net loss in the year of a specified extraordinary disaster or that net loss from disaster damage to business assets arose, the phrase "the amount of net loss under Article 2, paragraph (1), item (xxv) of the Income Tax Act (" in paragraph (8) of that Article is replaced with "the amount of net loss under Article 2, paragraph (1), item (xxv) of the Income Tax Act other than the net loss from disaster damage to business assets (meaning the net loss from disaster damage to business assets prescribed in Article 314-2, paragraph (2); the same applies in the following paragraph) (", the phrase "the amount of net loss under that paragraph (excluding amounts deducted before the previous year under the provisions of that paragraph" in paragraph (9) of that Article is replaced with "the amount of net loss other than the specified net loss in the year of a specified extraordinary disaster (meaning the specified net loss in the year of a specified extraordinary disaster prescribed in Article 314-2, paragraph (2); the same applies hereinafter in this paragraph) and the net loss from disaster damage to business assets (excluding amounts deducted before the previous year under the provisions of the preceding paragraph", and the phrase "specified by Cabinet Order" in that paragraph is replaced with "specified by Cabinet Order, and the specified net loss in the year of a specified extraordinary disaster (excluding amounts deducted before the previous year under the provisions of this paragraph) and the net loss from disaster damage to business assets (excluding amounts deducted before the previous year under the provisions of this paragraph) that arose for that person liable for tax within the five years before the previous year".
machine translation, not official
**第三項** 所得割の納税義務者（前二項の規定の適用を受ける者を除く。）が被災純損失金額（所得税法第七十条の二第四項第一号に規定する被災純損失金額をいう。以下この項において同じ。）を有する場合には、当該被災純損失金額の生じた年の末日の属する年度の翌々年度以後五年度内の各年度分の個人の市町村民税に係る前条の規定の適用については、同条第八項中「純損失の金額（」とあるのは「純損失の金額で被災純損失金額（次条第三項に規定する被災純損失金額をいう。次項において同じ。）以外のもの（」と、同条第九項中「純損失の金額」とあるのは「純損失の金額で被災純損失金額以外のもの」と、「で政令で定めるもの」とあるのは「で政令で定めるもの及び当該納税義務者の前年前五年内において生じた被災純損失金額（この項の規定により前年前において控除されたものを除く。）」とする。
art-314/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314#art-314/par-3
Where a person liable for the income levy (excluding a person to whom the preceding two paragraphs apply) has a net loss from disaster damage to business assets (meaning the net loss from disaster damage to business assets prescribed in Article 70-2, paragraph (4), item (i) of the Income Tax Act; the same applies hereinafter in this paragraph), in applying the provisions of the preceding Article to individual municipal inhabitant tax for each fiscal year within five fiscal years on or after the second fiscal year following the fiscal year that includes the last day of the year in which that net loss from disaster damage to business assets arose, the phrase "the amount of net loss under Article 2, paragraph (1), item (xxv) of the Income Tax Act (" in paragraph (8) of that Article is replaced with "the amount of net loss under Article 2, paragraph (1), item (xxv) of the Income Tax Act other than the net loss from disaster damage to business assets (meaning the net loss from disaster damage to business assets prescribed in Article 314-2, paragraph (3); the same applies in the following paragraph) (", the phrase "the amount of net loss" in paragraph (9) of that Article is replaced with "the amount of net loss other than the net loss from disaster damage to business assets", and the phrase "specified by Cabinet Order" in that paragraph is replaced with "specified by Cabinet Order and the net loss from disaster damage to business assets that arose for that person liable for tax within the five years before the previous year (excluding amounts deducted before the previous year under the provisions of this paragraph)".
machine translation, not official
**第四項** 所得割の納税義務者が特定雑損失金額を有する場合には、当該特定雑損失金額の生じた年の末日の属する年度の翌々年度以後五年度内の各年度分の個人の市町村民税に係る前条の規定の適用については、同条第九項中「金額をいい、」とあるのは「金額をいう。）で特定雑損失金額（次条第四項に規定する特定雑損失金額をいう。以下この項において同じ。）以外のもの（」と、「同条第一項」とあるのは「第三百十四条の二第一項」と、「除く。）は」とあるのは「除く。）及び当該納税義務者の前年前五年内において生じた特定雑損失金額（この項又は同条第一項の規定により前年前において控除されたものを除く。）は」とする。
art-314/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314#art-314/par-4
Where a person liable for the income levy has a specified casualty loss, in applying the provisions of the preceding Article to individual municipal inhabitant tax for each fiscal year within five fiscal years on or after the second fiscal year following the fiscal year that includes the last day of the year in which that specified casualty loss arose, the phrase "the amount specified respectively in (a), (b) or (c) of that item, and" in paragraph (9) of that Article is replaced with "the amount specified respectively in (a), (b) or (c) of that item) other than the specified casualty loss (meaning the specified casualty loss prescribed in Article 314-2, paragraph (4); the same applies hereinafter in this paragraph) (", the phrase "paragraph (1) of that Article" is replaced with "Article 314-2, paragraph (1)", and the phrase "that Article)" is replaced with "that Article) and the specified casualty loss that arose for that person liable for tax within the five years before the previous year (excluding amounts deducted before the previous year under the provisions of this paragraph or Article 314-2, paragraph (1))".
machine translation, not official
**第五項** 前項に規定する特定雑損失金額とは、雑損失の金額のうち、納税義務者又はその者と生計を一にする配偶者その他の親族で政令で定めるものの有する次条第一項第一号に規定する資産について特定非常災害により生じた損失の金額（当該特定非常災害に関連するやむを得ない支出で政令で定めるものの金額を含み、保険金、損害賠償金その他これらに類するものにより埋められた部分の金額を除く。）に係るものをいう。
art-314/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314#art-314/par-5
The specified casualty loss prescribed in the preceding paragraph means, among casualty losses, the part pertaining to the amount of loss arising from a specified extraordinary disaster to assets prescribed in Article 314-2, paragraph (1), item (i) held by the person liable for tax or by a spouse or other relative who shares a livelihood with that person and is specified by Cabinet Order (including the amount of unavoidable expenditure related to that specified extraordinary disaster that is specified by Cabinet Order, and excluding the amount of the part covered by insurance benefits, compensation for damage or the like).
machine translation, not official
### 第三百十四条の二（所得控除） — Income Deductions
caption: machine translation, not official
art-314-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2
**第一項** 市町村は、所得割の納税義務者が次の各号に掲げる者のいずれかに該当する場合には、それぞれ当該各号に定める金額をその者の前年の所得について算定した総所得金額、退職所得金額又は山林所得金額から控除するものとする。
art-314-2/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1
Where a person liable for the income levy falls under any of the persons listed in the following items, a municipality is to deduct the amount specified respectively in those items from the gross income, the amount of retirement income or the amount of timber income calculated for that person's income of the previous year.
machine translation, not official
**一** 前年中に災害又は盗難若しくは横領（以下この号において「災害等」という。）により自己又は自己と生計を一にする配偶者その他の親族で政令で定めるものの有する資産（第三百十三条第十項に規定する資産及び生活に通常必要でない資産として政令で定める資産を除く。）について損失を受けた場合（当該災害等に関連して政令で定めるやむを得ない支出をした場合を含む。）において、当該損失の金額（当該支出をした金額を含み、保険金、損害賠償金その他これらに類するものにより埋められた部分の金額を除く。以下この号において「損失の金額」という。）の合計額が、次に掲げる場合の区分に応じ、それぞれ次に定める金額を超える所得割の納税義務者 次に掲げる場合の区分に応じ、それぞれ次に定める金額を超える場合におけるその超える金額
art-314-2/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-1
A person liable for the income levy for whom, where in the previous year the person suffered a loss, due to a disaster, theft or embezzlement (referred to as "disaster, etc." in this item), on assets held by the person or by a spouse or other relative who shares the same livelihood with the person and is specified by Cabinet Order (excluding assets prescribed in Article 313, paragraph (10) and assets specified by Cabinet Order as not normally necessary for living) (including where the person made unavoidable expenditure specified by Cabinet Order in connection with that disaster, etc.), the total amount of the loss (including the amount of that expenditure, and excluding the portion covered by insurance benefits, compensation for damage or the like; referred to as the "amount of the loss" in this item) exceeds the amount provided respectively below according to the following classification of cases: the amount in excess, where that total exceeds the amount provided respectively below according to the following classification of cases:
machine translation, not official
**イ** 損失の金額に含まれる災害関連支出の金額（損失の金額のうち災害に直接関連して支出をした金額として政令で定める金額をいう。以下この号において同じ。）が五万円以下である場合（災害関連支出の金額がない場合を含む。） 当該納税義務者の前年の総所得金額、退職所得金額及び山林所得金額の合計額の十分の一に相当する金額
art-314-2/par-1/item-1/sub-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-1/sub-1
Where the amount of disaster-related expenses included in the amount of the loss (meaning, of the amount of the loss, the amount specified by Cabinet Order as spent directly in connection with a disaster; the same applies hereinafter in this item) is 50,000 yen or less (including where there are no disaster-related expenses): an amount equivalent to one-tenth of the total of the gross income, the amount of retirement income and the amount of timber income of that person liable for tax for the previous year;
machine translation, not official
**ロ** 損失の金額に含まれる災害関連支出の金額が五万円を超える場合 損失の金額の合計額から災害関連支出の金額のうち五万円を超える部分の金額を控除した金額とイに定める金額とのいずれか低い金額
art-314-2/par-1/item-1/sub-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-1/sub-2
Where the amount of disaster-related expenses included in the amount of the loss exceeds 50,000 yen: the lower of the amount obtained by deducting, from the total of the amount of the loss, the portion of the amount of disaster-related expenses exceeding 50,000 yen, and the amount provided in (a);
machine translation, not official
**ハ** 損失の金額が全て災害関連支出の金額である場合 五万円とイに定める金額とのいずれか低い金額
art-314-2/par-1/item-1/sub-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-1/sub-3
Where the amount of the loss is entirely the amount of disaster-related expenses: the lower of 50,000 yen and the amount provided in (a).
machine translation, not official
**二** 前年中に自己又は自己と生計を一にする配偶者その他の親族に係る医療費（医師又は歯科医師による診療又は治療、治療又は療養に必要な医薬品の購入その他医療又はこれに関連する人的役務の提供の対価のうち通常必要であると認められるものとして政令で定めるものをいう。）を支払い、その支払つた医療費の金額（保険金、損害賠償金その他これらに類するものにより埋められた部分の金額を除く。）の合計額が、前年の総所得金額、退職所得金額及び山林所得金額の合計額の百分の五に相当する金額（その金額が十万円を超える場合には、十万円）を超える所得割の納税義務者 その超える金額（その金額が二百万円を超える場合には、二百万円）
art-314-2/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-2
A person liable for the income levy who in the previous year paid medical expenses (meaning the amount specified by Cabinet Order as recognized to be normally necessary, among the consideration for medical examination or treatment by a physician or dentist, the purchase of pharmaceuticals necessary for treatment or recuperation, and other medical care or provision of personal services related thereto) for himself or herself or for a spouse or other relative who shares the same livelihood with that person, where the total of the amounts of the medical expenses paid (excluding the portion covered by insurance benefits, compensation for damage or the like) exceeds the amount equivalent to five percent of the total of the gross income, the amount of retirement income and the amount of timber income for the previous year (or 100,000 yen, where that amount exceeds 100,000 yen): the amount in excess (or 2,000,000 yen, where that amount exceeds 2,000,000 yen);
machine translation, not official
**三** 前年中に自己又は自己と生計を一にする配偶者その他の親族の負担すべき社会保険料（所得税法第七十四条第二項に規定する社会保険料（租税特別措置法第四十一条の七第二項において社会保険料とみなされる金銭の額を含む。）をいう。）を支払つた、又は給与から控除される所得割の納税義務者 その支払つた、又は給与から控除される金額
art-314-2/par-1/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-3
A person liable for the income levy who in the previous year paid, or had deducted from salary, social insurance premiums (meaning social insurance premiums prescribed in Article 74, paragraph (2) of the Income Tax Act (including the amount of money deemed to be social insurance premiums under Article 41-7, paragraph (2) of the Act on Special Measures Concerning Taxation)) to be borne by himself or herself or by a spouse or other relative who shares the same livelihood with that person: the amount paid or deducted from salary;
machine translation, not official
**四** 前年中に次に掲げる掛金を支払つた所得割の納税義務者 その支払つた金額の合計額
art-314-2/par-1/item-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-4
A person liable for the income levy who in the previous year paid the contributions listed below: the total of the amounts paid:
machine translation, not official
**イ** 小規模企業共済法第二条第二項に規定する共済契約（政令で定めるものを除く。）に基づく掛金
art-314-2/par-1/item-4/sub-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-4/sub-1
Contributions based on a mutual aid contract prescribed in Article 2, paragraph (2) of the Small Enterprise Mutual Relief Projects Act (excluding those specified by Cabinet Order);
machine translation, not official
**ロ** 確定拠出年金法第三条第三項第七号の二に規定する企業型年金加入者掛金又は同法第五十五条第二項第四号に規定する個人型年金加入者掛金
art-314-2/par-1/item-4/sub-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-4/sub-2
The participant of a corporate-type pension plan's contribution prescribed in Article 3, paragraph (3), item (vii)-2 of the Defined Contribution Pension Act, or the participant of an individual-type pension plan's contribution prescribed in Article 55, paragraph (2), item (iv) of that Act;
machine translation, not official
**ハ** 条例の規定により地方公共団体が精神又は身体に障害のある者に関して実施する共済制度で政令で定めるものに係る契約に基づく掛金
art-314-2/par-1/item-4/sub-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-4/sub-3
Contributions based on a contract pertaining to a mutual aid system specified by Cabinet Order that a local government implements, pursuant to a provision of a Prefectural or Municipal Ordinance, for persons with mental or physical disabilities.
machine translation, not official
**五** 前年中にイに規定する新生命保険料若しくは旧生命保険料、ロに規定する介護医療保険料又はハに規定する新個人年金保険料若しくは旧個人年金保険料を支払つた所得割の納税義務者 次のイからハまでに掲げる場合の区分に応じ、それぞれイからハまでに定める金額の合計額（当該合計額が七万円を超える場合には、七万円）
art-314-2/par-1/item-5 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-5
A person liable for the income levy who in the previous year paid the new life insurance premiums or old life insurance premiums prescribed in (a), the nursing care and medical insurance premiums prescribed in (b), or the new individual pension insurance premiums or old individual pension insurance premiums prescribed in (c): the total of the amounts provided respectively in (a) through (c) according to the classification of cases listed in (a) through (c) (or 70,000 yen, where that total exceeds 70,000 yen):
machine translation, not official
**イ** 新生命保険契約等に係る保険料若しくは掛金（第七項第一号イからハまでに掲げる契約に係るものにあつては生存又は死亡に基因して一定額の保険金、共済金その他の給付金（以下この号及び第七項において「保険金等」という。）を支払うことを約する部分（ハにおいて「生存死亡部分」という。）に係るものその他政令で定めるものに限るものとし、ロに規定する介護医療保険料及びハに規定する新個人年金保険料を除く。以下イ及びロにおいて「新生命保険料」という。）又は旧生命保険契約等に係る保険料若しくは掛金（ハに規定する旧個人年金保険料その他政令で定めるものを除く。以下イにおいて「旧生命保険料」という。）を支払つた場合 次に掲げる場合の区分に応じ、それぞれ次に定める金額
art-314-2/par-1/item-5/sub-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-5/sub-1
Where premiums or contributions pertaining to a new life insurance contract, etc. (in the case of those pertaining to the contracts listed in paragraph (7), item (i), (a) through (c), limited to those pertaining to the portion that promises to pay a fixed amount of insurance benefits, mutual aid benefits or other benefits on the basis of survival or death (referred to as "insurance proceeds or similar benefits" in this item and paragraph (7)) (referred to as the "survival or death portion" in (c)) and others specified by Cabinet Order, and excluding the nursing care and medical insurance premiums prescribed in (b) and the new individual pension insurance premiums prescribed in (c); referred to as "new life insurance premiums" in (a) and (b)), or premiums or contributions pertaining to an old life insurance contract, etc. (excluding the old individual pension insurance premiums prescribed in (c) and others specified by Cabinet Order; referred to as "old life insurance premiums" in (a)), were paid: the amount provided respectively below according to the following classification of cases:
machine translation, not official
**（１）** 新生命保険料を支払つた場合（（３）に掲げる場合を除く。） 次に掲げる場合の区分に応じ、それぞれ次に定める金額
art-314-2/par-1/item-5/sub-1/sub2-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-5/sub-1/sub2-1
Where new life insurance premiums were paid (excluding the cases listed in (3)): the amount provided respectively below according to the following classification of cases:
machine translation, not official
**（ｉ）** 前年中に支払つた新生命保険料の金額の合計額（前年中において新生命保険契約等に基づく剰余金の分配若しくは割戻金の割戻しを受け、又は新生命保険契約等に基づき分配を受ける剰余金若しくは割戻しを受ける割戻金をもつて新生命保険料の払込みに充てた場合には、当該剰余金又は割戻金の額（新生命保険料に係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限る。）を控除した残額。以下（１）及び（３）（ｉ）において同じ。）が一万二千円以下である場合 当該合計額
art-314-2/par-1/item-5/sub-1/sub2-1/sub3-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-5/sub-1/sub2-1/sub3-1
Where the total amount of new life insurance premiums paid in the previous year (where, in the previous year, the person received a distribution of surplus or rebates under a new life insurance contract, etc., or applied surplus to be distributed or rebates to be rebated under a new life insurance contract, etc. to the payment of new life insurance premiums, the remainder after deducting the amount of that surplus or those rebates (limited to the amount calculated, as provided by Cabinet Order, as the portion pertaining to new life insurance premiums); the same applies hereinafter in (1) and (3)(i)) is 12,000 yen or less: that total;
machine translation, not official
**（ｉｉ）** 前年中に支払つた新生命保険料の金額の合計額が一万二千円を超え三万二千円以下である場合 一万二千円と当該合計額から一万二千円を控除した金額の二分の一に相当する金額との合計額
art-314-2/par-1/item-5/sub-1/sub2-1/sub3-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-5/sub-1/sub2-1/sub3-2
Where the total amount of new life insurance premiums paid in the previous year exceeds 12,000 yen and is 32,000 yen or less: the total of 12,000 yen and the amount equivalent to one-half of the amount obtained by deducting 12,000 yen from that total;
machine translation, not official
**（ｉｉｉ）** 前年中に支払つた新生命保険料の金額の合計額が三万二千円を超え五万六千円以下である場合 二万二千円と当該合計額から三万二千円を控除した金額の四分の一に相当する金額との合計額
art-314-2/par-1/item-5/sub-1/sub2-1/sub3-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-5/sub-1/sub2-1/sub3-3
Where the total amount of new life insurance premiums paid in the previous year exceeds 32,000 yen and is 56,000 yen or less: the total of 22,000 yen and the amount equivalent to one-quarter of the amount obtained by deducting 32,000 yen from that total;
machine translation, not official
**（ｉｖ）** 前年中に支払つた新生命保険料の金額の合計額が五万六千円を超える場合 二万八千円
art-314-2/par-1/item-5/sub-1/sub2-1/sub3-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-5/sub-1/sub2-1/sub3-4
Where the total amount of new life insurance premiums paid in the previous year exceeds 56,000 yen: 28,000 yen.
machine translation, not official
**（２）** 旧生命保険料を支払つた場合（（３）に掲げる場合を除く。） 次に掲げる場合の区分に応じ、それぞれ次に定める金額
art-314-2/par-1/item-5/sub-1/sub2-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-5/sub-1/sub2-2
Where old life insurance premiums were paid (excluding the cases listed in (3)): the amount provided respectively below according to the following classification of cases:
machine translation, not official
**（ｉ）** 前年中に支払つた旧生命保険料の金額の合計額（前年中において旧生命保険契約等に基づく剰余金の分配若しくは割戻金の割戻しを受け、又は旧生命保険契約等に基づき分配を受ける剰余金若しくは割戻しを受ける割戻金をもつて旧生命保険料の払込みに充てた場合には、当該剰余金又は割戻金の額（旧生命保険料に係る部分の金額に限る。）を控除した残額。以下（２）及び（３）（ｉｉ）において同じ。）が一万五千円以下である場合 当該合計額
art-314-2/par-1/item-5/sub-1/sub2-2/sub3-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-5/sub-1/sub2-2/sub3-1
Where the total amount of old life insurance premiums paid in the previous year (where, in the previous year, the person received a distribution of surplus or rebates under an old life insurance contract, etc., or applied surplus to be distributed or rebates to be rebated under an old life insurance contract, etc. to the payment of old life insurance premiums, the remainder after deducting the amount of that surplus or those rebates (limited to the amount of the portion pertaining to old life insurance premiums); the same applies hereinafter in (2) and (3)(ii)) is 15,000 yen or less: that total;
machine translation, not official
**（ｉｉ）** 前年中に支払つた旧生命保険料の金額の合計額が一万五千円を超え四万円以下である場合 一万五千円と当該合計額から一万五千円を控除した金額の二分の一に相当する金額との合計額
art-314-2/par-1/item-5/sub-1/sub2-2/sub3-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-5/sub-1/sub2-2/sub3-2
Where the total amount of old life insurance premiums paid in the previous year exceeds 15,000 yen and is 40,000 yen or less: the total of 15,000 yen and the amount equivalent to one-half of the amount obtained by deducting 15,000 yen from that total;
machine translation, not official
**（ｉｉｉ）** 前年中に支払つた旧生命保険料の金額の合計額が四万円を超え七万円以下である場合 二万七千五百円と当該合計額から四万円を控除した金額の四分の一に相当する金額との合計額
art-314-2/par-1/item-5/sub-1/sub2-2/sub3-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-5/sub-1/sub2-2/sub3-3
Where the total amount of old life insurance premiums paid in the previous year exceeds 40,000 yen and is 70,000 yen or less: the total of 27,500 yen and the amount equivalent to one-quarter of the amount obtained by deducting 40,000 yen from that total;
machine translation, not official
**（ｉｖ）** 前年中に支払つた旧生命保険料の金額の合計額が七万円を超える場合 三万五千円
art-314-2/par-1/item-5/sub-1/sub2-2/sub3-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-5/sub-1/sub2-2/sub3-4
Where the total amount of old life insurance premiums paid in the previous year exceeds 70,000 yen: 35,000 yen.
machine translation, not official
**（３）** 新生命保険料及び旧生命保険料を支払つた場合 その支払つた次に掲げる保険料の区分に応じ、それぞれ次に定める金額の合計額（当該合計額が二万八千円を超える場合には、二万八千円）
art-314-2/par-1/item-5/sub-1/sub2-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-5/sub-1/sub2-3
Where both new life insurance premiums and old life insurance premiums were paid: the total of the amounts provided respectively below according to the following classification of the premiums paid (or 28,000 yen, where that total exceeds 28,000 yen):
machine translation, not official
**（ｉ）** 新生命保険料 前年中に支払つた新生命保険料の金額の合計額の（１）（ｉ）から（ｉｖ）までに掲げる場合の区分に応じ、それぞれ（１）（ｉ）から（ｉｖ）までに定める金額
art-314-2/par-1/item-5/sub-1/sub2-3/sub3-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-5/sub-1/sub2-3/sub3-1
New life insurance premiums: the amount provided respectively in (1)(i) through (iv) according to the classification of cases listed in (1)(i) through (iv), with respect to the total amount of new life insurance premiums paid in the previous year;
machine translation, not official
**（ｉｉ）** 旧生命保険料 前年中に支払つた旧生命保険料の金額の合計額の（２）（ｉ）から（ｉｖ）までに掲げる場合の区分に応じ、それぞれ（２）（ｉ）から（ｉｖ）までに定める金額
art-314-2/par-1/item-5/sub-1/sub2-3/sub3-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-5/sub-1/sub2-3/sub3-2
Old life insurance premiums: the amount provided respectively in (2)(i) through (iv) according to the classification of cases listed in (2)(i) through (iv), with respect to the total amount of old life insurance premiums paid in the previous year.
machine translation, not official
**ロ** 介護医療保険契約等に係る保険料又は掛金（病院又は診療所に入院して第二号に規定する医療費を支払つたことその他の政令で定める事由（第七項第二号及び第三号において「医療費等支払事由」という。）に基因して保険金等を支払うことを約する部分に係るものその他政令で定めるものに限るものとし、新生命保険料を除く。以下ロにおいて「介護医療保険料」という。）を支払つた場合 次に掲げる場合の区分に応じ、それぞれ次に定める金額
art-314-2/par-1/item-5/sub-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-5/sub-2
Where premiums or contributions pertaining to a nursing care and medical insurance contract, etc. (limited to those pertaining to the portion that promises to pay insurance proceeds or similar benefits on the basis of grounds specified by Cabinet Order, such as being hospitalized in a hospital or clinic and paying the medical expenses prescribed in item (ii) (referred to as an "event on which medical or similar expenses are paid" in paragraph (7), items (ii) and (iii)), and others specified by Cabinet Order, and excluding new life insurance premiums; referred to as "nursing care and medical insurance premiums" in (b)) were paid: the amount provided respectively below according to the following classification of cases:
machine translation, not official
**（１）** 前年中に支払つた介護医療保険料の金額の合計額（前年中において介護医療保険契約等に基づく剰余金の分配若しくは割戻金の割戻しを受け、又は介護医療保険契約等に基づき分配を受ける剰余金若しくは割戻しを受ける割戻金をもつて介護医療保険料の払込みに充てた場合には、当該剰余金又は割戻金の額（介護医療保険料に係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限る。）を控除した残額。以下ロにおいて同じ。）が一万二千円以下である場合 当該合計額
art-314-2/par-1/item-5/sub-2/sub2-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-5/sub-2/sub2-1
Where the total amount of nursing care and medical insurance premiums paid in the previous year (where, in the previous year, the person received a distribution of surplus or rebates under a nursing care and medical insurance contract, etc., or applied surplus to be distributed or rebates to be rebated under a nursing care and medical insurance contract, etc. to the payment of nursing care and medical insurance premiums, the remainder after deducting the amount of that surplus or those rebates (limited to the amount calculated, as provided by Cabinet Order, as the portion pertaining to nursing care and medical insurance premiums); the same applies hereinafter in (b)) is 12,000 yen or less: that total;
machine translation, not official
**（２）** 前年中に支払つた介護医療保険料の金額の合計額が一万二千円を超え三万二千円以下である場合 一万二千円と当該合計額から一万二千円を控除した金額の二分の一に相当する金額との合計額
art-314-2/par-1/item-5/sub-2/sub2-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-5/sub-2/sub2-2
Where the total amount of nursing care and medical insurance premiums paid in the previous year exceeds 12,000 yen and is 32,000 yen or less: the total of 12,000 yen and the amount equivalent to one-half of the amount obtained by deducting 12,000 yen from that total;
machine translation, not official
**（３）** 前年中に支払つた介護医療保険料の金額の合計額が三万二千円を超え五万六千円以下である場合 二万二千円と当該合計額から三万二千円を控除した金額の四分の一に相当する金額との合計額
art-314-2/par-1/item-5/sub-2/sub2-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-5/sub-2/sub2-3
Where the total amount of nursing care and medical insurance premiums paid in the previous year exceeds 32,000 yen and is 56,000 yen or less: the total of 22,000 yen and the amount equivalent to one-quarter of the amount obtained by deducting 32,000 yen from that total;
machine translation, not official
**（４）** 前年中に支払つた介護医療保険料の金額の合計額が五万六千円を超える場合 二万八千円
art-314-2/par-1/item-5/sub-2/sub2-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-5/sub-2/sub2-4
Where the total amount of nursing care and medical insurance premiums paid in the previous year exceeds 56,000 yen: 28,000 yen.
machine translation, not official
**ハ** 新個人年金保険契約等に係る保険料若しくは掛金（生存死亡部分に係るものに限る。以下ハにおいて「新個人年金保険料」という。）又は旧個人年金保険契約等に係る保険料若しくは掛金（その者の疾病又は身体の傷害その他これらに類する事由に基因して保険金等を支払う旨の特約が付されている契約にあつては、当該特約に係る保険料又は掛金を除く。以下ハにおいて「旧個人年金保険料」という。）を支払つた場合 次に掲げる場合の区分に応じ、それぞれ次に定める金額
art-314-2/par-1/item-5/sub-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-5/sub-3
where the person pays premiums or contributions pertaining to a new individual pension insurance contract, etc. (limited to those pertaining to the survival or death portion; hereinafter referred to as "new individual pension insurance premiums" in (c)) or premiums or contributions pertaining to an old individual pension insurance contract, etc. (for a contract with a special clause under which insurance proceeds or similar benefits are paid on account of the person's illness, physical injury or a similar cause, excluding the premiums or contributions pertaining to that clause; hereinafter referred to as "old individual pension insurance premiums" in (c)): the amount specified below respectively according to the following categories of cases
machine translation, not official
**（１）** 新個人年金保険料を支払つた場合（（３）に掲げる場合を除く。） 次に掲げる場合の区分に応じ、それぞれ次に定める金額
art-314-2/par-1/item-5/sub-3/sub2-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-5/sub-3/sub2-1
where new individual pension insurance premiums are paid (excluding the case listed in (3)): the amount specified below respectively according to the following categories of cases
machine translation, not official
**（ｉ）** 前年中に支払つた新個人年金保険料の金額の合計額（前年中において新個人年金保険契約等に基づく剰余金の分配若しくは割戻金の割戻しを受け、又は新個人年金保険契約等に基づき分配を受ける剰余金若しくは割戻しを受ける割戻金をもつて新個人年金保険料の払込みに充てた場合には、当該剰余金又は割戻金の額（新個人年金保険料に係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限る。）を控除した残額。以下（１）及び（３）（ｉ）において同じ。）が一万二千円以下である場合 当該合計額
art-314-2/par-1/item-5/sub-3/sub2-1/sub3-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-5/sub-3/sub2-1/sub3-1
where the total amount of new individual pension insurance premiums paid during the previous year (if, during the previous year, a distribution of surplus or a rebate was received under a new individual pension insurance contract, etc., or surplus to be distributed or a rebate to be received under a new individual pension insurance contract, etc. was applied to the payment of new individual pension insurance premiums, the remainder after deducting the amount of that surplus or rebate (limited to the amount calculated as provided by Cabinet Order as the part pertaining to the new individual pension insurance premiums); the same applies hereinafter in (1) and (3)(i)) is 12,000 yen or less: that total amount
machine translation, not official
**（ｉｉ）** 前年中に支払つた新個人年金保険料の金額の合計額が一万二千円を超え三万二千円以下である場合 一万二千円と当該合計額から一万二千円を控除した金額の二分の一に相当する金額との合計額
art-314-2/par-1/item-5/sub-3/sub2-1/sub3-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-5/sub-3/sub2-1/sub3-2
where the total amount of new individual pension insurance premiums paid during the previous year exceeds 12,000 yen and is 32,000 yen or less: the total of 12,000 yen and the amount equivalent to one-half of the amount obtained by deducting 12,000 yen from that total amount
machine translation, not official
**（ｉｉｉ）** 前年中に支払つた新個人年金保険料の金額の合計額が三万二千円を超え五万六千円以下である場合 二万二千円と当該合計額から三万二千円を控除した金額の四分の一に相当する金額との合計額
art-314-2/par-1/item-5/sub-3/sub2-1/sub3-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-5/sub-3/sub2-1/sub3-3
where the total amount of new individual pension insurance premiums paid during the previous year exceeds 32,000 yen and is 56,000 yen or less: the total of 22,000 yen and the amount equivalent to one-quarter of the amount obtained by deducting 32,000 yen from that total amount
machine translation, not official
**（ｉｖ）** 前年中に支払つた新個人年金保険料の金額の合計額が五万六千円を超える場合 二万八千円
art-314-2/par-1/item-5/sub-3/sub2-1/sub3-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-5/sub-3/sub2-1/sub3-4
where the total amount of new individual pension insurance premiums paid during the previous year exceeds 56,000 yen: 28,000 yen
machine translation, not official
**（２）** 旧個人年金保険料を支払つた場合（（３）に掲げる場合を除く。） 次に掲げる場合の区分に応じ、それぞれ次に定める金額
art-314-2/par-1/item-5/sub-3/sub2-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-5/sub-3/sub2-2
where old individual pension insurance premiums are paid (excluding the case listed in (3)): the amount specified below respectively according to the following categories of cases
machine translation, not official
**（ｉ）** 前年中に支払つた旧個人年金保険料の金額の合計額（前年中において旧個人年金保険契約等に基づく剰余金の分配若しくは割戻金の割戻しを受け、又は旧個人年金保険契約等に基づき分配を受ける剰余金若しくは割戻しを受ける割戻金をもつて旧個人年金保険料の払込みに充てた場合には、当該剰余金又は割戻金の額（旧個人年金保険料に係る部分の金額に限る。）を控除した残額。以下（２）及び（３）（ｉｉ）において同じ。）が一万五千円以下である場合 当該合計額
art-314-2/par-1/item-5/sub-3/sub2-2/sub3-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-5/sub-3/sub2-2/sub3-1
where the total amount of old individual pension insurance premiums paid during the previous year (if, during the previous year, a distribution of surplus or a rebate was received under an old individual pension insurance contract, etc., or surplus to be distributed or a rebate to be received under an old individual pension insurance contract, etc. was applied to the payment of old individual pension insurance premiums, the remainder after deducting the amount of that surplus or rebate (limited to the amount of the part pertaining to the old individual pension insurance premiums); the same applies hereinafter in (2) and (3)(ii)) is 15,000 yen or less: that total amount
machine translation, not official
**（ｉｉ）** 前年中に支払つた旧個人年金保険料の金額の合計額が一万五千円を超え四万円以下である場合 一万五千円と当該合計額から一万五千円を控除した金額の二分の一に相当する金額との合計額
art-314-2/par-1/item-5/sub-3/sub2-2/sub3-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-5/sub-3/sub2-2/sub3-2
where the total amount of old individual pension insurance premiums paid during the previous year exceeds 15,000 yen and is 40,000 yen or less: the total of 15,000 yen and the amount equivalent to one-half of the amount obtained by deducting 15,000 yen from that total amount
machine translation, not official
**（ｉｉｉ）** 前年中に支払つた旧個人年金保険料の金額の合計額が四万円を超え七万円以下である場合 二万七千五百円と当該合計額から四万円を控除した金額の四分の一に相当する金額との合計額
art-314-2/par-1/item-5/sub-3/sub2-2/sub3-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-5/sub-3/sub2-2/sub3-3
where the total amount of old individual pension insurance premiums paid during the previous year exceeds 40,000 yen and is 70,000 yen or less: the total of 27,500 yen and the amount equivalent to one-quarter of the amount obtained by deducting 40,000 yen from that total amount
machine translation, not official
**（ｉｖ）** 前年中に支払つた旧個人年金保険料の金額の合計額が七万円を超える場合 三万五千円
art-314-2/par-1/item-5/sub-3/sub2-2/sub3-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-5/sub-3/sub2-2/sub3-4
where the total amount of old individual pension insurance premiums paid during the previous year exceeds 70,000 yen: 35,000 yen
machine translation, not official
**（３）** 新個人年金保険料及び旧個人年金保険料を支払つた場合 その支払つた次に掲げる保険料の区分に応じ、それぞれ次に定める金額の合計額（当該合計額が二万八千円を超える場合には、二万八千円）
art-314-2/par-1/item-5/sub-3/sub2-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-5/sub-3/sub2-3
where new individual pension insurance premiums and old individual pension insurance premiums are paid: the total of the amounts specified below respectively according to the following categories of the premiums paid (if that total exceeds 28,000 yen, 28,000 yen)
machine translation, not official
**（ｉ）** 新個人年金保険料 前年中に支払つた新個人年金保険料の金額の合計額の（１）（ｉ）から（ｉｖ）までに掲げる場合の区分に応じ、それぞれ（１）（ｉ）から（ｉｖ）までに定める金額
art-314-2/par-1/item-5/sub-3/sub2-3/sub3-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-5/sub-3/sub2-3/sub3-1
new individual pension insurance premiums: the amount specified in (1)(i) to (iv) respectively according to the categories of cases listed in (1)(i) to (iv) into which the total amount of new individual pension insurance premiums paid during the previous year falls
machine translation, not official
**（ｉｉ）** 旧個人年金保険料 前年中に支払つた旧個人年金保険料の金額の合計額の（２）（ｉ）から（ｉｖ）までに掲げる場合の区分に応じ、それぞれ（２）（ｉ）から（ｉｖ）までに定める金額
art-314-2/par-1/item-5/sub-3/sub2-3/sub3-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-5/sub-3/sub2-3/sub3-2
old individual pension insurance premiums: the amount specified in (2)(i) to (iv) respectively according to the categories of cases listed in (2)(i) to (iv) into which the total amount of old individual pension insurance premiums paid during the previous year falls
machine translation, not official
**五の二** 削除
art-314-2/par-1/item-5-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-5-2
no English for this paragraph
**五の三** 前年中に、自己若しくは自己と生計を一にする配偶者その他の親族の有する家屋で常時その居住の用に供するもの又はこれらの者の有する所得税法第九条第一項第九号に規定する資産を保険又は共済の目的とし、かつ、地震若しくは噴火又はこれらによる津波を直接又は間接の原因とする火災、損壊、埋没又は流失による損害（以下この号において「地震等損害」という。）によりこれらの資産について生じた損失の額を塡補する保険金又は共済金が支払われる損害保険契約等に係る地震等損害部分の保険料又は掛金（政令で定めるものを除く。以下この号において「地震保険料」という。）を支払つた所得割の納税義務者 前年中に支払つた地震保険料の金額の合計額（前年中において損害保険契約等に基づく剰余金の分配若しくは割戻金の割戻しを受け、又は損害保険契約等に基づき分配を受ける剰余金若しくは割戻しを受ける割戻金をもつて地震保険料の払込みに充てた場合には、当該剰余金又は割戻金の額（地震保険料に係る部分の金額に限る。）を控除した残額）の二分の一に相当する金額（その金額が二万五千円を超える場合には、二万五千円）
art-314-2/par-1/item-5-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-5-3
a person liable for the income levy who, during the previous year, has paid premiums or contributions for the earthquake or similar damage portion (excluding those specified by Cabinet Order; hereinafter referred to as "earthquake insurance premiums" in this item) pertaining to a casualty insurance policy or similar contract whose subject matter of insurance or mutual aid is a house held by that person or by a spouse or other relative who shares a livelihood with that person and that is constantly used as a residence, or assets prescribed in Article 9, paragraph (1), item (ix) of the Income Tax Act held by those persons, and under which insurance benefits or mutual aid benefits compensating the amount of loss arising to those assets from damage by fire, destruction, burial or washing away directly or indirectly caused by an earthquake or eruption or a tsunami resulting therefrom (hereinafter referred to as "earthquake or similar damage" in this item) are paid: an amount equivalent to one-half of the total amount of earthquake insurance premiums paid during the previous year (if, during the previous year, a distribution of surplus or a rebate was received under a casualty insurance policy or similar contract, or surplus to be distributed or a rebate to be received under a casualty insurance policy or similar contract was applied to the payment of earthquake insurance premiums, the remainder after deducting the amount of that surplus or rebate (limited to the amount of the part pertaining to earthquake insurance premiums)) (if that amount exceeds 25,000 yen, 25,000 yen)
machine translation, not official
**六** 障害者である所得割の納税義務者又は障害者である同一生計配偶者若しくは扶養親族を有する所得割の納税義務者 各障害者につき二十六万円（その者が特別障害者（障害者のうち、精神又は身体に重度の障害がある者で政令で定めるものをいう。以下この款及び第三百十七条の三の三第二項第二号において同じ。）である場合には、三十万円）
art-314-2/par-1/item-6 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-6
a person liable for the income levy who is a person with a disability, or a person liable for the income levy who has a spouse in the same household or dependent who is a person with a disability: 260,000 yen for each person with a disability (300,000 yen if that person is a person with a particular disability (meaning, among persons with disabilities, those with a severe mental or physical disability who are specified by Cabinet Order; the same applies hereinafter in this Subsection and Article 317-3-3, paragraph (2), item (ii)))
machine translation, not official
**七** 削除
art-314-2/par-1/item-7 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-7
no English for this paragraph
**八** 寡婦である所得割の納税義務者 二十六万円
art-314-2/par-1/item-8 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-8
a person liable for the income levy who is a widow: 260,000 yen
machine translation, not official
**八の二** ひとり親である所得割の納税義務者 三十万円
art-314-2/par-1/item-8-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-8-2
a person liable for the income levy who is a single parent: 300,000 yen
machine translation, not official
**九** 勤労学生である所得割の納税義務者 二十六万円
art-314-2/par-1/item-9 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-9
a person liable for the income levy who is a working student: 260,000 yen
machine translation, not official
**十** 控除対象配偶者を有する所得割の納税義務者 次に掲げる場合の区分に応じ、それぞれ次に定める金額
art-314-2/par-1/item-10 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-10
a person liable for the income levy who has a claimable spouse: the amount specified below respectively according to the following categories of cases
machine translation, not official
**イ** 当該納税義務者の前年の合計所得金額が九百万円以下である場合 三十三万円（その控除対象配偶者が老人控除対象配偶者（控除対象配偶者のうち、年齢七十歳以上の者をいう。以下この条及び第三百十四条の六第一号イにおいて同じ。）である場合には、三十八万円）
art-314-2/par-1/item-10/sub-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-10/sub-1
where the total income of that person liable for tax for the previous year is 9,000,000 yen or less: 330,000 yen (380,000 yen if the claimable spouse is an elderly claimable spouse (meaning, among claimable spouses, a person aged 70 or older; the same applies hereinafter in this Article and Article 314-6, item (i), (a)))
machine translation, not official
**ロ** 当該納税義務者の前年の合計所得金額が九百万円を超え九百五十万円以下である場合 二十二万円（その控除対象配偶者が老人控除対象配偶者である場合には、二十六万円）
art-314-2/par-1/item-10/sub-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-10/sub-2
where the total income of that person liable for tax for the previous year exceeds 9,000,000 yen and is 9,500,000 yen or less: 220,000 yen (260,000 yen if the claimable spouse is an elderly claimable spouse)
machine translation, not official
**ハ** 当該納税義務者の前年の合計所得金額が九百五十万円を超え千万円以下である場合 十一万円（その控除対象配偶者が老人控除対象配偶者である場合には、十三万円）
art-314-2/par-1/item-10/sub-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-10/sub-3
where the total income of that person liable for tax for the previous year exceeds 9,500,000 yen and is 10,000,000 yen or less: 110,000 yen (130,000 yen if the claimable spouse is an elderly claimable spouse)
machine translation, not official
**十の二** 自己と生計を一にする配偶者（第三百十三条第三項に規定する青色事業専従者に該当するもので同項に規定する給与の支払を受けるもの及び同条第四項に規定する事業専従者に該当するものを除き、前年の合計所得金額が百三十三万円以下であるものに限る。）で控除対象配偶者に該当しないものを有する所得割の納税義務者（その配偶者が前号又はこの号に規定する所得割の納税義務者としてこれらの規定の適用を受けているものを除き、前年の合計所得金額が千万円以下であるものに限る。） 次に掲げる場合の区分に応じ、それぞれ次に定める金額
art-314-2/par-1/item-10-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-10-2
a person liable for the income levy (excluding a person whose spouse is receiving the application of the provisions of the preceding item or this item as a person liable for the income levy prescribed in those provisions, and limited to a person whose total income for the previous year is 10,000,000 yen or less) who has a spouse who shares a livelihood with that person (excluding a spouse who falls under a relative employed only by a blue-return filer prescribed in Article 313, paragraph (3) and receives the salary prescribed in that paragraph, and a spouse who falls under a relative employed only in the business prescribed in Article 313, paragraph (4), and limited to one whose total income for the previous year is 1,330,000 yen or less) and who does not fall under a claimable spouse: the amount specified below respectively according to the following categories of cases
machine translation, not official
**イ** 当該納税義務者の前年の合計所得金額が九百万円以下である場合 当該配偶者の次に掲げる区分に応じ、それぞれ次に定める金額
art-314-2/par-1/item-10-2/sub-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-10-2/sub-1
where the total income of that person liable for tax for the previous year is 9,000,000 yen or less: the amount specified below respectively according to the following categories of that spouse
machine translation, not official
**（１）** 前年の合計所得金額が百万円以下である配偶者 三十三万円
art-314-2/par-1/item-10-2/sub-1/sub2-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-10-2/sub-1/sub2-1
a spouse whose total income for the previous year is 1,000,000 yen or less: 330,000 yen;
machine translation, not official
**（２）** 前年の合計所得金額が百万円を超え百三十万円以下である配偶者 三十八万円から当該配偶者の前年の合計所得金額のうち九十三万一円を超える部分の金額（当該超える部分の金額が五万円の整数倍の金額から三万円を控除した金額でないときは、五万円の整数倍の金額から三万円を控除した金額で当該超える部分の金額に満たないもののうち最も多い金額とする。）を控除した金額
art-314-2/par-1/item-10-2/sub-1/sub2-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-10-2/sub-1/sub2-2
a spouse whose total income for the previous year exceeds 1,000,000 yen and is 1,300,000 yen or less: the amount obtained by deducting, from 380,000 yen, the portion of the total income of that spouse for the previous year that exceeds 930,001 yen (if that excess portion is not an amount obtained by deducting 30,000 yen from an integral multiple of 50,000 yen, the largest amount among those obtained by deducting 30,000 yen from an integral multiple of 50,000 yen that are less than that excess portion);
machine translation, not official
**（３）** 前年の合計所得金額が百三十万円を超える配偶者 三万円
art-314-2/par-1/item-10-2/sub-1/sub2-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-10-2/sub-1/sub2-3
a spouse whose total income for the previous year exceeds 1,300,000 yen: 30,000 yen.
machine translation, not official
**ロ** 当該納税義務者の前年の合計所得金額が九百万円を超え九百五十万円以下である場合 当該配偶者のイ（１）から（３）までに掲げる区分に応じ、それぞれイ（１）から（３）までに定める金額の三分の二に相当する金額（当該金額に一万円未満の端数がある場合には、これを切り上げた金額）
art-314-2/par-1/item-10-2/sub-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-10-2/sub-2
in the case where the total income of the person liable for tax concerned for the previous year exceeds 9,000,000 yen and is 9,500,000 yen or less: the amount equivalent to two-thirds of the amount specified respectively in (a)(1) through (3) according to the classification set forth in (a)(1) through (3) for that spouse (if that amount includes a fraction of less than 10,000 yen, the amount rounded up);
machine translation, not official
**ハ** 当該納税義務者の前年の合計所得金額が九百五十万円を超え千万円以下である場合 当該配偶者のイ（１）から（３）までに掲げる区分に応じ、それぞれイ（１）から（３）までに定める金額の三分の一に相当する金額（当該金額に一万円未満の端数がある場合には、これを切り上げた金額）
art-314-2/par-1/item-10-2/sub-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-10-2/sub-3
in the case where the total income of the person liable for tax concerned for the previous year exceeds 9,500,000 yen and is 10,000,000 yen or less: the amount equivalent to one-third of the amount specified respectively in (a)(1) through (3) according to the classification set forth in (a)(1) through (3) for that spouse (if that amount includes a fraction of less than 10,000 yen, the amount rounded up).
machine translation, not official
**十一** 控除対象扶養親族（扶養親族のうち、次に掲げる者の区分に応じそれぞれ次に定める者をいう。以下この款及び第三百十七条の三の三第一項において同じ。）を有する所得割の納税義務者 各控除対象扶養親族につき三十三万円（その者が特定扶養親族（控除対象扶養親族のうち、年齢十九歳以上二十三歳未満の者をいう。第八項及び第三百十四条の六において同じ。）である場合には四十五万円、その者が老人扶養親族（控除対象扶養親族のうち、年齢七十歳以上の者をいう。第四項及び第八項並びに第三百十四条の六において同じ。）である場合には三十八万円）
art-314-2/par-1/item-11 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-11
a person liable for the income levy who has a claimable dependent (meaning, of dependents, the persons specified respectively below according to the classification of the persons listed below; the same applies hereinafter in this Subsection and in Article 317-3-3, paragraph (1)): 330,000 yen for each claimable dependent (450,000 yen where that person is a specified dependent (meaning, of claimable dependents, a person aged 19 or more and less than 23; the same applies in paragraph (8) and Article 314-6), or 380,000 yen where that person is an elderly dependent (meaning, of claimable dependents, a person aged 70 or more; the same applies in paragraphs (4) and (8) and Article 314-6));
machine translation, not official
**イ** 所得税法第二条第一項第三号に規定する居住者 年齢十六歳以上の者
art-314-2/par-1/item-11/sub-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-11/sub-1
a resident prescribed in Article 2, paragraph (1), item (iii) of the Income Tax Act: a person aged 16 or more;
machine translation, not official
**ロ** 所得税法第二条第一項第五号に規定する非居住者 年齢十六歳以上三十歳未満の者及び年齢七十歳以上の者並びに年齢三十歳以上七十歳未満の者であつて次に掲げる者のいずれかに該当するもの
art-314-2/par-1/item-11/sub-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-11/sub-2
a non-resident prescribed in Article 2, paragraph (1), item (v) of the Income Tax Act: a person aged 16 or more and less than 30, a person aged 70 or more, and a person aged 30 or more and less than 70 who falls under any of the following:
machine translation, not official
**（１）** 留学によりこの法律の施行地に住所及び居所を有しなくなつた者
art-314-2/par-1/item-11/sub-2/sub2-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-11/sub-2/sub2-1
a person who has ceased to have a domicile and residence in the area where this Act is in force by reason of studying abroad;
machine translation, not official
**（２）** 障害者
art-314-2/par-1/item-11/sub-2/sub2-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-11/sub-2/sub2-2
a Person with a Disability;
machine translation, not official
**（３）** その市町村民税の納税義務者から前年において生活費又は教育費に充てるための支払を三十八万円以上受けている者
art-314-2/par-1/item-11/sub-2/sub2-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-11/sub-2/sub2-3
a person who has received payment of 380,000 yen or more in the previous year from the person liable for that municipal inhabitant tax for living expenses or educational expenses.
machine translation, not official
**十二** 自己と生計を一にする年齢十九歳以上二十三歳未満の親族（自己の配偶者を除く。）及び児童福祉法第二十七条第一項第三号の規定により同法第六条の四に規定する里親に委託された児童（第三百十三条第三項に規定する青色事業専従者に該当するもので同項に規定する給与の支払を受けるもの及び同条第四項に規定する事業専従者に該当するものを除き、前年の合計所得金額が百二十三万円以下であるものに限る。）で控除対象扶養親族に該当しないもの（以下この節において「特定親族」という。）を有する所得割の納税義務者（その特定親族が前号又はこの号に規定する所得割の納税義務者としてこれらの規定の適用を受けているものを除く。） 各特定親族につき当該特定親族の次に掲げる区分に応じ、それぞれ次に定める金額
art-314-2/par-1/item-12 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-12
a person liable for the income levy (excluding one whose specified relative is subject to the application of the preceding item or this item as a person liable for the income levy prescribed in those provisions) who has a relative aged 19 or more and less than 23 who shares the same livelihood with the person (excluding the person's spouse) or a child entrusted to a foster parent prescribed in Article 6-4 of the Child Welfare Act pursuant to Article 27, paragraph (1), item (iii) of that Act (excluding one who falls under a relative employed only by a blue-return filer prescribed in Article 313, paragraph (3) and receives the salary prescribed in that paragraph and one who falls under a relative employed only in the business prescribed in paragraph (4) of that Article, and limited to one whose total income for the previous year is 1,230,000 yen or less) and who does not fall under a claimable dependent (referred to as a "specified relative" in this Section): for each specified relative, the amount specified respectively below according to the following classification of that specified relative:
machine translation, not official
**イ** 前年の合計所得金額が九十五万円以下である特定親族 四十五万円
art-314-2/par-1/item-12/sub-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-12/sub-1
a specified relative whose total income for the previous year is 950,000 yen or less: 450,000 yen;
machine translation, not official
**ロ** 前年の合計所得金額が九十五万円を超え百十五万円以下である特定親族 六十三万円から当該特定親族の前年の合計所得金額のうち八十四万一円を超える部分の金額に二を乗じた金額（当該乗じた金額が十万円の整数倍の金額から八万円を控除した金額でないときは、十万円の整数倍の金額から八万円を控除した金額で当該乗じた金額に満たないもののうち最も多い金額とする。）を控除した金額
art-314-2/par-1/item-12/sub-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-12/sub-2
a specified relative whose total income for the previous year exceeds 950,000 yen and is 1,150,000 yen or less: the amount obtained by deducting from 630,000 yen the amount obtained by multiplying by two the portion of the total income of that specified relative for the previous year that exceeds 840,001 yen (if the amount so multiplied is not an amount obtained by deducting 80,000 yen from an integral multiple of 100,000 yen, the amount so multiplied is to be the largest amount among those obtained by deducting 80,000 yen from an integral multiple of 100,000 yen that are less than the amount so multiplied);
machine translation, not official
**ハ** 前年の合計所得金額が百十五万円を超え百二十万円以下である特定親族 六万円
art-314-2/par-1/item-12/sub-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-12/sub-3
a specified relative whose total income for the previous year exceeds 1,150,000 yen and is 1,200,000 yen or less: 60,000 yen;
machine translation, not official
**ニ** 前年の合計所得金額が百二十万円を超える特定親族 三万円
art-314-2/par-1/item-12/sub-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-12/sub-4
a specified relative whose total income for the previous year exceeds 1,200,000 yen: 30,000 yen.
machine translation, not official
**第二項** 市町村は、前年の合計所得金額が二千五百万円以下である所得割の納税義務者については、その者の前年の所得について算定した総所得金額、退職所得金額又は山林所得金額から、次の各号に掲げる場合の区分に応じ、当該各号に定める金額を控除するものとする。
art-314-2/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-2
With respect to a person liable for the income levy whose total income for the previous year is 25,000,000 yen or less, a municipality is to deduct, from the gross income, the amount of retirement income or the amount of timber income calculated for the income of that person for the previous year, the amount specified in each of the following items according to the classification of cases set forth in that item.
machine translation, not official
**一** 当該納税義務者の前年の合計所得金額が二千四百万円以下である場合 四十三万円
art-314-2/par-2/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-2/item-1
in the case where the total income of the person liable for tax concerned for the previous year is 24,000,000 yen or less: 430,000 yen;
machine translation, not official
**二** 当該納税義務者の前年の合計所得金額が二千四百万円を超え二千四百五十万円以下である場合 二十九万円
art-314-2/par-2/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-2/item-2
in the case where the total income of the person liable for tax concerned for the previous year exceeds 24,000,000 yen and is 24,500,000 yen or less: 290,000 yen;
machine translation, not official
**三** 当該納税義務者の前年の合計所得金額が二千四百五十万円を超え二千五百万円以下である場合 十五万円
art-314-2/par-2/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-2/item-3
in the case where the total income of the person liable for tax concerned for the previous year exceeds 24,500,000 yen and is 25,000,000 yen or less: 150,000 yen.
machine translation, not official
**第三項** 所得割の納税義務者の有する同一生計配偶者又は扶養親族が特別障害者で、かつ、当該納税義務者又は当該納税義務者の配偶者若しくは当該納税義務者と生計を一にするその他の親族のいずれかとの同居を常況としている者（第三百十四条の六において「同居特別障害者」という。）である場合には、当該特別障害者に係る第一項第六号の金額は、五十三万円とする。
art-314-2/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-3
In the case where a spouse in the same household or a dependent of a person liable for the income levy is a person with a particular disability and is a person who is ordinarily cohabiting with that person liable for tax, with the spouse of that person liable for tax, or with any other relative who shares a livelihood with that person liable for tax (referred to as a "cohabiting Person with a Particular Disability" in Article 314-6), the amount set forth in paragraph (1), item (vi) with regard to that person with a particular disability is 530,000 yen.
machine translation, not official
**第四項** 所得割の納税義務者の有する老人扶養親族が当該納税義務者又は当該納税義務者の配偶者の直系尊属で、かつ、当該納税義務者又は当該配偶者のいずれかとの同居を常況としている者（第三百十四条の六において「同居直系尊属」という。）である場合には、当該老人扶養親族に係る第一項第十一号の金額は、四十五万円とする。
art-314-2/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-4
In the case where an elderly dependent of a person liable for the income levy is a lineal ascendant of that person liable for tax or of the spouse of that person liable for tax and is a person who is ordinarily cohabiting with either that person liable for tax or that spouse (referred to as a "cohabiting lineal ascendant" in Article 314-6), the amount set forth in paragraph (1), item (xi) with regard to that elderly dependent is 450,000 yen.
machine translation, not official
**第五項** 租税特別措置法第四条の四第一項に規定する勤労者財産形成貯蓄保険契約等に係る生命保険若しくは損害保険の保険料又は生命共済の共済掛金については、第一項第五号及び第五号の三の規定は、適用しない。
art-314-2/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-5
With respect to the premiums of life insurance or casualty insurance, or the mutual aid premiums for life mutual aid, relating to a workers' property accumulation savings insurance contract, etc. prescribed in Article 4-4, paragraph (1) of the Act on Special Measures Concerning Taxation, the provisions of paragraph (1), items (v) and (v)-3 do not apply.
machine translation, not official
**第六項** 第一項第一号の規定により控除すべき金額を雑損控除額と、同項第二号の規定により控除すべき金額を医療費控除額と、同項第三号の規定により控除すべき金額を社会保険料控除額と、同項第四号の規定により控除すべき金額を小規模企業共済等掛金控除額と、同項第五号の規定により控除すべき金額を生命保険料控除額と、同項第五号の三の規定により控除すべき金額を地震保険料控除額と、同項第六号及び第三項の規定により控除すべき金額を障害者控除額と、第一項第八号の規定により控除すべき金額を寡婦控除額と、同項第八号の二の規定により控除すべき金額をひとり親控除額と、同項第九号の規定により控除すべき金額を勤労学生控除額と、同項第十号の規定により控除すべき金額を配偶者控除額と、同項第十号の二の規定により控除すべき金額を配偶者特別控除額と、同項第十一号及び第四項の規定により控除すべき金額を扶養控除額と、第一項第十二号の規定により控除すべき金額を特定親族特別控除額と、第二項の規定により控除すべき金額を基礎控除額という。
art-314-2/par-6 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-6
The amount to be deducted pursuant to the provisions of paragraph (1), item (i) is referred to as the "amount of casualty loss deduction", the amount to be deducted pursuant to the provisions of item (ii) of that paragraph as the "amount of medical expense deduction", the amount to be deducted pursuant to the provisions of item (iii) of that paragraph as the "amount of social insurance premium deduction", the amount to be deducted pursuant to the provisions of item (iv) of that paragraph as the "amount of deduction for small enterprise-based mutual aid premiums and similar payments", the amount to be deducted pursuant to the provisions of item (v) of that paragraph as the "amount of life insurance premium deduction", the amount to be deducted pursuant to the provisions of item (v)-3 of that paragraph as the "amount of earthquake insurance premium deduction", the amount to be deducted pursuant to the provisions of item (vi) of that paragraph and paragraph (3) as the "amount of disability deduction", the amount to be deducted pursuant to the provisions of paragraph (1), item (viii) as the "amount of deduction for widows", the amount to be deducted pursuant to the provisions of item (viii)-2 of that paragraph as the "amount of single parent deduction", the amount to be deducted pursuant to the provisions of item (ix) of that paragraph as the "amount of working student deduction", the amount to be deducted pursuant to the provisions of item (x) of that paragraph as the "amount of spousal deduction", the amount to be deducted pursuant to the provisions of item (x)-2 of that paragraph as the "amount of special spousal deduction", the amount to be deducted pursuant to the provisions of item (xi) of that paragraph and paragraph (4) as the "amount of deduction for dependents", the amount to be deducted pursuant to the provisions of paragraph (1), item (xii) as the "amount of special deduction for specified relatives", and the amount to be deducted pursuant to the provisions of paragraph (2) as the "amount of basic personal exemption".
machine translation, not official
**第七項** 第一項第五号及び第五号の三において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。この場合において、平成二十四年一月一日以後に第二号に規定する旧生命保険契約等又は第五号に規定する旧個人年金保険契約等に附帯して第一号、第三号又は第四号に規定する新契約を締結したときは、当該旧生命保険契約等又は旧個人年金保険契約等は、同日以後に締結した契約とみなす。
art-314-2/par-7 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-7
In paragraph (1), items (v) and (v)-3, the meanings of the terms listed in the following items are as prescribed respectively in those items. In this case, where a new contract prescribed in item (i), item (iii) or item (iv) is concluded on or after January 1, 2012 as a supplement to an old life insurance contract, etc. prescribed in item (ii) or an old individual pension insurance contract, etc. prescribed in item (v), that old life insurance contract, etc. or old individual pension insurance contract, etc. is deemed to be a contract concluded on or after that date.
machine translation, not official
**一** 新生命保険契約等 平成二十四年一月一日以後に締結した次に掲げる契約（失効した同日前に締結した当該契約が同日以後に復活したものを除く。以下この号において「新契約」という。）若しくは他の保険契約（共済に係る契約を含む。第三号及び第四号において同じ。）に附帯して締結した新契約又は同日以後に確定給付企業年金法第三条第一項第一号その他政令で定める規定（次号において「承認規定」という。）の承認を受けたニに掲げる規約若しくは同項第二号その他政令で定める規定（次号において「認可規定」という。）の認可を受けた同項第二号に規定する基金（次号において「基金」という。）のニに掲げる規約（以下この号及び次号において「新規約」と総称する。）のうち、これらの新契約又は新規約に基づく保険金等の受取人の全てをその保険料若しくは掛金の払込みをする者又はその配偶者その他の親族とするもの
art-314-2/par-7/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-7/item-1
new life insurance contract, etc.: a contract set forth in any of the following sub-items that is concluded on or after January 1, 2012 (excluding such a contract concluded before that date that has lapsed and has been reinstated on or after that date; referred to as a "new contract" in this item), a new contract concluded as a supplement to another insurance policy (including a contract relating to mutual aid; the same applies in items (iii) and (iv)), or, on or after that date, plan rules set forth in (d) that have received approval under Article 3, paragraph (1), item (i) of the Defined-Benefit Corporate Pension Act or other provisions specified by Cabinet Order (referred to as "approval provisions" in the following item), or plan rules set forth in (d) of a corporate pension fund prescribed in item (ii) of that paragraph (referred to as a "corporate pension fund" in the following item) that has received authorization under item (ii) of that paragraph or other provisions specified by Cabinet Order (referred to as "authorization provisions" in the following item) (collectively referred to as "new plan rules" in this item and the following item), under which all of the recipients of insurance proceeds or similar benefits under those new contracts or new plan rules are the person who pays the premiums or installments or that person's spouse or other relative:
machine translation, not official
**イ** 保険業法第二条第三項に規定する生命保険会社又は同条第八項に規定する外国生命保険会社等の締結した保険契約のうち生存又は死亡に基因して一定額の保険金等が支払われるもの（保険期間が五年に満たない保険契約で政令で定めるもの（次号において「特定保険契約」という。）及び当該外国生命保険会社等がこの法律の施行地外において締結したものを除く。）
art-314-2/par-7/item-1/sub-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-7/item-1/sub-1
an insurance policy concluded by a life insurance company prescribed in Article 2, paragraph (3) of the Insurance Business Act or a foreign life insurance company, etc. prescribed in paragraph (8) of that Article, under which a fixed amount of insurance proceeds or similar benefits is paid due to survival or death (excluding an insurance policy with an insurance period of less than five years that is specified by Cabinet Order (referred to as a "specified insurance policy" in the following item) and one that such a foreign life insurance company, etc. has concluded outside the area where this Act is in force);
machine translation, not official
**ロ** 郵政民営化法等の施行に伴う関係法律の整備等に関する法律第二条の規定による廃止前の簡易生命保険法第三条に規定する簡易生命保険契約（次号及び第三号において「旧簡易生命保険契約」という。）のうち生存又は死亡に基因して一定額の保険金等が支払われるもの
art-314-2/par-7/item-1/sub-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-7/item-1/sub-2
a postal life insurance policy prescribed in Article 3 of the Postal Life Insurance Act prior to its repeal pursuant to the provisions of Article 2 of the Act on the Development of Relevant Acts Incidental to the Enforcement of the Postal Service Privatization Act and Other Acts (referred to as a "former postal life insurance policy" in the following item and item (iii)), under which a fixed amount of insurance proceeds or similar benefits is paid due to survival or death;
machine translation, not official
**ハ** 農業協同組合法第十条第一項第十号の事業を行う農業協同組合の締結した生命共済に係る契約（共済期間が五年に満たない生命共済に係る契約で政令で定めるものを除く。）その他政令で定めるこれに類する共済に係る契約（次号及び第三号において「生命共済契約等」という。）のうち生存又は死亡に基因して一定額の保険金等が支払われるもの
art-314-2/par-7/item-1/sub-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-7/item-1/sub-3
a contract for life mutual aid concluded by an agricultural cooperative engaged in the business referred to in Article 10, paragraph (1), item (x) of the Agricultural Co-operatives Act (excluding a contract for life mutual aid for which the period of coverage under mutual insurance is less than five years and that is specified by Cabinet Order) or any other contract for similar mutual aid specified by Cabinet Order (referred to as a "life mutual aid contract or similar contract" in the following item and item (iii)), under which a fixed amount of insurance proceeds or similar benefits is paid due to survival or death;
machine translation, not official
**ニ** 確定給付企業年金法第三条第一項に規定する確定給付企業年金に係る規約又はこれに類する退職年金に関する契約で政令で定めるもの
art-314-2/par-7/item-1/sub-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-7/item-1/sub-4
plan rules for a defined-benefit corporate pension prescribed in Article 3, paragraph (1) of the Defined-Benefit Corporate Pension Act, or a similar contract concerning a retirement pension that is prescribed by Cabinet Order.
machine translation, not official
**二** 旧生命保険契約等 平成二十三年十二月三十一日以前に締結した次に掲げる契約（失効した同日以前に締結した当該契約が同日後に復活したものを含む。）又は同日以前に承認規定の承認を受けたホに掲げる規約若しくは認可規定の認可を受けた基金のホに掲げる規約（新規約を除く。）のうち、これらの契約又は規約に基づく保険金等の受取人の全てをその保険料若しくは掛金の払込みをする者又はその配偶者その他の親族とするもの
art-314-2/par-7/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-7/item-2
old life insurance contract, etc.: any of the contracts set forth in the following sub-items that was concluded on or before December 31, 2011 (including such a contract concluded on or before that date that has lapsed and has been reinstated after that date), or, on or before that date, plan rules set forth in (e) that have received approval under the approval provisions or plan rules set forth in (e) of a corporate pension fund that has received authorization under the authorization provisions (excluding new plan rules), under which all of the recipients of insurance proceeds or similar benefits under those contracts or plan rules are the person who pays the premiums or installments or that person's spouse or other relative:
machine translation, not official
**イ** 前号イに掲げる契約
art-314-2/par-7/item-2/sub-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-7/item-2/sub-1
a contract set forth in (a) of the preceding item;
machine translation, not official
**ロ** 旧簡易生命保険契約
art-314-2/par-7/item-2/sub-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-7/item-2/sub-2
a former postal life insurance policy;
machine translation, not official
**ハ** 生命共済契約等
art-314-2/par-7/item-2/sub-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-7/item-2/sub-3
a life mutual aid contract or similar contract;
machine translation, not official
**ニ** 前号イに規定する生命保険会社若しくは外国生命保険会社等又は保険業法第二条第四項に規定する損害保険会社若しくは同条第九項に規定する外国損害保険会社等の締結した疾病又は身体の傷害その他これらに類する事由に基因して保険金等が支払われる保険契約（イに掲げるもの、保険金等の支払事由が身体の傷害のみに基因することとされているもの、特定保険契約、当該外国生命保険会社等又は当該外国損害保険会社等がこの法律の施行地外において締結したものその他政令で定めるものを除く。）のうち、医療費等支払事由に基因して保険金等が支払われるもの
art-314-2/par-7/item-2/sub-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-7/item-2/sub-4
an insurance policy concluded by a life insurance company or foreign life insurance company, etc. prescribed in (a) of the preceding item, or by a casualty insurance company prescribed in Article 2, paragraph (4) of the Insurance Business Act or a foreign casualty insurance company, etc. prescribed in paragraph (9) of that Article, under which insurance proceeds or similar benefits are paid due to illness, physical injury, or any other similar event (excluding those set forth in (a), those for which the event giving rise to the payment of insurance proceeds or similar benefits is solely physical injury, specified insurance policies, those concluded outside the area where this Act is in force by such a foreign life insurance company, etc. or foreign casualty insurance company, etc., and others specified by Cabinet Order), limited to one under which insurance proceeds or similar benefits are paid due to an event on which medical or similar expenses are paid;
machine translation, not official
**ホ** 前号ニに掲げる規約又は契約
art-314-2/par-7/item-2/sub-5 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-7/item-2/sub-5
plan rules or a contract set forth in (d) of the preceding item.
machine translation, not official
**三** 介護医療保険契約等 平成二十四年一月一日以後に締結した次に掲げる契約（失効した同日前に締結した当該契約が同日以後に復活したものを除く。以下この号において「新契約」という。）又は他の保険契約に附帯して締結した新契約のうち、これらの新契約に基づく保険金等の受取人の全てをその保険料若しくは掛金の払込みをする者又はその配偶者その他の親族とするもの
art-314-2/par-7/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-7/item-3
nursing care and medical insurance contract, etc.: any of the contracts set forth in the following sub-items that is concluded on or after January 1, 2012 (excluding such a contract concluded before that date that has lapsed and has been reinstated on or after that date; referred to as a "new contract" in this item), or a new contract concluded as a supplement to another insurance policy, under which all of the recipients of insurance proceeds or similar benefits under those new contracts are the person who pays the premiums or installments or that person's spouse or other relative:
machine translation, not official
**イ** 前号ニに掲げる契約
art-314-2/par-7/item-3/sub-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-7/item-3/sub-1
a contract set forth in (d) of the preceding item;
machine translation, not official
**ロ** 疾病又は身体の傷害その他これらに類する事由に基因して保険金等が支払われる旧簡易生命保険契約又は生命共済契約等（第一号ロ及びハに掲げるもの、保険金等の支払事由が身体の傷害のみに基因するものその他政令で定めるものを除く。）のうち医療費等支払事由に基因して保険金等が支払われるもの
art-314-2/par-7/item-3/sub-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-7/item-3/sub-2
a former postal life insurance policy or life mutual aid contract or similar contract under which insurance proceeds or similar benefits are paid due to illness, physical injury, or any other similar event (excluding those set forth in item (i), (b) and (c), those for which the event giving rise to the payment of insurance proceeds or similar benefits is solely physical injury, and others specified by Cabinet Order), limited to one under which insurance proceeds or similar benefits are paid due to an event on which medical or similar expenses are paid.
machine translation, not official
**四** 新個人年金保険契約等 平成二十四年一月一日以後に締結した第一号イからハまでに掲げる契約（年金を給付する定めのあるもので政令で定めるもの（次号において「年金給付契約」という。）に限るものとし、失効した同日前に締結した当該契約が同日以後に復活したものを除く。以下この号において「新契約」という。）又は他の保険契約に附帯して締結した新契約のうち、次に掲げる要件の定めのあるもの
art-314-2/par-7/item-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-7/item-4
new individual pension insurance contract, etc.: any of the contracts set forth in item (i), (a) through (c) that is concluded on or after January 1, 2012 (limited to one that provides for the payment of a pension and is specified by Cabinet Order (referred to as an "annuity contract" in the following item), and excluding such a contract concluded before that date that has lapsed and has been reinstated on or after that date; referred to as a "new contract" in this item), or a new contract concluded as a supplement to another insurance policy, that provides for the following requirements:
machine translation, not official
**イ** 当該契約に基づく年金の受取人は、ロの保険料若しくは掛金の払込みをする者又はその配偶者が生存している場合にはこれらの者のいずれかとするものであること。
art-314-2/par-7/item-4/sub-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-7/item-4/sub-1
the recipient of the pension under the contract is to be either the person who pays the premiums or installments referred to in (b) or that person's spouse, if that person or that spouse is alive;
machine translation, not official
**ロ** 当該契約に基づく保険料又は掛金の払込みは、年金支払開始日前十年以上の期間にわたつて定期に行うものであること。
art-314-2/par-7/item-4/sub-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-7/item-4/sub-2
the premiums or installments under the contract are to be paid periodically over a period of 10 years or more before the date on which the payment of the pension commences;
machine translation, not official
**ハ** 当該契約に基づくイに定める個人に対する年金の支払は、当該年金の受取人の年齢が六十歳に達した日以後の日で当該契約で定める日以後十年以上の期間又は当該受取人が生存している期間にわたつて定期に行うものであることその他の政令で定める要件
art-314-2/par-7/item-4/sub-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-7/item-4/sub-3
the pension under the contract is to be paid to the individual specified in (a) periodically over a period of 10 years or more beginning on or after the date specified in the contract, which is a date on or after the date on which the recipient of the pension reaches 60 years of age, or over the period during which the recipient is alive, and any other requirements specified by Cabinet Order.
machine translation, not official
**五** 旧個人年金保険契約等 平成二十三年十二月三十一日以前に締結した第二号イからハまでに掲げる契約（年金給付契約に限るものとし、失効した同日以前に締結した当該契約が同日後に復活したものを含む。）のうち、前号イからハまでに掲げる要件の定めのあるもの
art-314-2/par-7/item-5 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-7/item-5
old individual pension insurance contract, etc.: those of the contracts set forth in item (ii), (a) through (c) that were concluded on or before December 31, 2011 (limited to annuity contracts, and including such contracts concluded on or before that date that have lapsed and have been reinstated after that date) that provide for the requirements set forth in (a) through (c) of the preceding item;
machine translation, not official
**六** 損害保険契約等 次に掲げる保険契約に附帯して締結されるもの又は当該契約と一体となつて効力を有する一の保険契約若しくは共済に係る契約
art-314-2/par-7/item-6 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-7/item-6
casualty insurance policy or similar contract: a contract concluded as a supplement to any of the insurance policies set forth in the following sub-items, or a single insurance policy or contract relating to mutual aid that takes effect integrally with that contract:
machine translation, not official
**イ** 保険業法第二条第四項に規定する損害保険会社又は同条第九項に規定する外国損害保険会社等の締結した保険契約のうち一定の偶然の事故によつて生ずることのある損害を塡補するもの（第二号ニに掲げるもの及び当該外国損害保険会社等がこの法律の施行地外において締結したものを除く。）
art-314-2/par-7/item-6/sub-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-7/item-6/sub-1
an insurance policy concluded by a casualty insurance company prescribed in Article 2, paragraph (4) of the Insurance Business Act or a foreign casualty insurance company, etc. prescribed in paragraph (9) of that Article, that covers damage that may arise from a certain accidental event (excluding those set forth in item (ii), (d) and those concluded by that foreign casualty insurance company, etc. outside the area where this Act is in force);
machine translation, not official
**ロ** 農業協同組合法第十条第一項第十号の事業を行う農業協同組合の締結した建物更生共済又は火災共済に係る契約その他政令で定めるこれらに類する共済に係る契約
art-314-2/par-7/item-6/sub-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-7/item-6/sub-2
a contract relating to building renewal mutual aid or fire mutual aid concluded by an agricultural cooperative engaged in the business referred to in Article 10, paragraph (1), item (x) of the Agricultural Co-operatives Act, or any other contract relating to similar mutual aid specified by Cabinet Order.
machine translation, not official
**第八項** 第一項、第三項又は第四項の場合において、特別障害者若しくはその他の障害者、寡婦、ひとり親若しくは勤労学生であるかどうか又は所得割の納税義務者の第三項の規定に該当する同一生計配偶者、老人控除対象配偶者若しくはその他の控除対象配偶者若しくはその他の同一生計配偶者若しくは第一項第十号の二に規定する生計を一にする配偶者若しくは特定扶養親族、第三項の規定に該当する扶養親族、第四項の規定に該当する老人扶養親族若しくはその他の老人扶養親族若しくはその他の控除対象扶養親族若しくはその他の扶養親族若しくは特定親族であるかどうかの判定は、前年の十二月三十一日（前年の中途においてその者が死亡した場合には、その死亡の時）の現況によるものとする。ただし、その所得割の納税義務者の子が同日前に既に死亡している場合には、当該子がその所得割の納税義務者の第二百九十二条第一項第十二号イに規定する政令で定める子に該当するかどうかの判定は、その死亡の時の現況によるものとする。
art-314-2/par-8 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-8
In the case of paragraph (1), (3) or (4), whether a person is a person with a particular disability or another person with a disability, a widow, a single parent or a working student, or whether a person is, in relation to a person liable for the income levy, a spouse in the same household who falls under paragraph (3), an elderly claimable spouse, another claimable spouse, another spouse in the same household, a spouse who shares the same livelihood prescribed in paragraph (1), item (x)-2, a specified dependent, a dependent who falls under paragraph (3), an elderly dependent who falls under paragraph (4), another elderly dependent, another claimable dependent, another dependent or a specified relative, is determined by the situation as of December 31 of the previous year (or, where that person dies in the course of the previous year, at the time of death); provided, however, that where a child of the person liable for the income levy has already died before that date, whether that child falls under a child specified by Cabinet Order prescribed in Article 292, paragraph (1), item (xii), (a) in relation to that person liable for the income levy is determined by the situation at the time of death.
machine translation, not official
**第九項** 所得税法第二条第一項第三十二号の規定は、第一項第九号及び第三百十四条の六の勤労学生の意義について準用する。この場合において、同法第二条第一項第三十二号中「合計所得金額が」とあるのは「当該年度の初日の属する年の前年（以下この号において「前年」という。）の合計所得金額（地方税法第二百九十二条第一項第十三号に規定する合計所得金額をいう。以下この号において同じ。）が」と、「かつ、」とあるのは「かつ、前年の」と読み替えるものとする。
art-314-2/par-9 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-9
The provisions of Article 2, paragraph (1), item (xxxii) of the Income Tax Act apply mutatis mutandis to the meaning of working student in paragraph (1), item (ix) and Article 314-6. In this case, the phrase "total income is" in Article 2, paragraph (1), item (xxxii) of that Act is deemed to be replaced with "total income (meaning the total income prescribed in Article 292, paragraph (1), item (xiii) of the Local Tax Act; the same applies hereinafter in this item) for the year preceding the year that includes the first day of the fiscal year in question (referred to as the 'previous year' in this item) is", and the phrase "and whose total income" is deemed to be replaced with "and whose total income for the previous year".
machine translation, not official
**第十項** 前年の中途において所得割の納税義務者の配偶者が死亡し、前年中にその納税義務者が再婚した場合におけるその死亡し、又は再婚した配偶者に係る同一生計配偶者及び第一項第十号の二に規定する生計を一にする配偶者並びに扶養親族及び特定親族の範囲の特例については、政令で定める。
art-314-2/par-10 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-10
Special provisions on the scope of a spouse in the same household, a spouse who shares the same livelihood prescribed in paragraph (1), item (x)-2, a dependent and a specified relative, in the case where the spouse of a person liable for the income levy dies in the course of the previous year and that person liable for tax remarries during the previous year, with regard to the spouse who died or remarried, are specified by Cabinet Order.
machine translation, not official
**第十一項** 第一項及び第二項の規定による控除に当たつては、まず雑損控除額を控除し、次に医療費控除額、社会保険料控除額、小規模企業共済等掛金控除額、生命保険料控除額、地震保険料控除額、障害者控除額、寡婦控除額、ひとり親控除額、勤労学生控除額、配偶者控除額、配偶者特別控除額、扶養控除額、特定親族特別控除額又は基礎控除額を控除するものとし、かつ、総所得金額、山林所得金額又は退職所得金額から順次控除するものとする。
art-314-2/par-11 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-11
In making the deductions under paragraphs (1) and (2), the amount of casualty loss deduction is to be deducted first, then the amount of medical expense deduction, the amount of social insurance premium deduction, the amount of deduction for small enterprise-based mutual aid premiums and similar payments, the amount of life insurance premium deduction, the amount of earthquake insurance premium deduction, the amount of disability deduction, the amount of deduction for widows, the amount of single parent deduction, the amount of working student deduction, the amount of spousal deduction, the amount of special spousal deduction, the amount of deduction for dependents, the amount of special deduction for specified relatives or the amount of basic personal exemption is to be deducted, and they are to be deducted in order from the gross income, the amount of timber income or the amount of retirement income.
machine translation, not official
**第十二項** 前各項に定めるもののほか、第一項各号の規定により控除すべき金額の計算及びその控除の手続について必要な事項は、政令で定める。
art-314-2/par-12 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-12
In addition to what is provided in the preceding paragraphs, matters necessary for the calculation of the amounts to be deducted under the items of paragraph (1) and for the procedures for their deduction are specified by Cabinet Order.
machine translation, not official
### 第三百十四条の三（所得割の税率） — Tax Rate of the Income Levy
caption: machine translation, not official
art-314-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-3#art-314-3
**第一項** 所得割の額は、課税総所得金額、課税退職所得金額及び課税山林所得金額の合計額に、百分の六（所得割の納税義務者が地方自治法第二百五十二条の十九第一項の市（第三百十四条の六及び第三百十四条の七において「指定都市」という。）の区域内に住所を有する場合には、百分の八）の標準税率によつて定める率を乗じて得た金額とする。この場合において、当該定める率は、一の率でなければならない。
art-314-3/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-3#art-314-3/par-1
The amount of the income levy is the amount obtained by multiplying the total of the taxable gross income, the taxable retirement income and the taxable timber income by the rate determined on the basis of the standard tax rate of six percent (or eight percent, where the person liable for the income levy has a domicile within the area of a city under Article 252-19, paragraph (1) of the Local Autonomy Act (referred to as a "designated city" in Article 314-6 and Article 314-7)). In this case, the rate so determined must be a single rate.
machine translation, not official
**第二項** 前項の「課税総所得金額」、「課税退職所得金額」又は「課税山林所得金額」とは、それぞれ前条の規定による控除後の前年の総所得金額、退職所得金額又は山林所得金額をいう。
art-314-3/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-3#art-314-3/par-2
The "taxable gross income", "taxable retirement income" or "taxable timber income" in the preceding paragraph means the gross income, the amount of retirement income or the amount of timber income, respectively, for the previous year after the deductions under the preceding Article.
machine translation, not official
### 第三百十四条の四（法人税割の税率） — Tax Rate of the Corporation Tax Levy
caption: machine translation, not official
art-314-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-3#art-314-4
**第一項** 法人税割の標準税率は、百分の六とする。ただし、標準税率を超えて課する場合においても、百分の八・四を超えることができない。
art-314-4/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-3#art-314-4/par-1
The standard tax rate of the corporation tax levy is six percent; provided, however, that even where the levy is imposed at a tax rate exceeding the standard tax rate, the rate must not exceed 8.4 percent.
machine translation, not official
**第二項** 法人税割の税率は、第三百二十一条の八第一項に規定する法人税額の課税標準の算定期間の末日現在における税率による。
art-314-4/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-3#art-314-4/par-2
The tax rate of the corporation tax levy is the tax rate as of the last day of the computation period of the tax base of the corporation tax amount prescribed in Article 321-8, paragraph (1).
machine translation, not official
### 第三百十四条の五 〔削除 / repealed〕
art-314-5 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-3#art-314-5
**第一項** 削除
art-314-5/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-3#art-314-5/par-1
no English for this paragraph
### 第三百十四条の六（調整控除） — Adjustment Deduction
caption: machine translation, not official
art-314-6 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-3#art-314-6
**第一項** 市町村は、前年の合計所得金額が二千五百万円以下である所得割の納税義務者については、その者の第三百十四条の三の規定による所得割の額から、次の各号に掲げる場合の区分に応じ、当該各号に定める金額を控除するものとする。
art-314-6/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-3#art-314-6/par-1
With respect to a person liable for the income levy whose total income for the previous year is 25,000,000 yen or less, a municipality is to deduct, from the amount of the income levy of that person under Article 314-3, the amount provided in the following items according to the classification of cases listed in those items.
machine translation, not official
**一** 当該納税義務者の第三百十四条の三第二項に規定する課税総所得金額、課税退職所得金額及び課税山林所得金額の合計額（以下この条において「合計課税所得金額」という。）が二百万円以下である場合 次に掲げる金額のうちいずれか少ない金額の百分の三（当該納税義務者が指定都市の区域内に住所を有する場合には、百分の四）に相当する金額
art-314-6/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-3#art-314-6/par-1/item-1
in the case where the total of the taxable gross income, the taxable retirement income and the taxable timber income of that person liable for tax prescribed in Article 314-3, paragraph (2) (referred to as the "total taxable income amount" in this Article) is 2,000,000 yen or less: the amount equivalent to three percent (or four percent, where that person liable for tax has a domicile within the area of a designated city) of the lesser of the amounts listed below;
machine translation, not official
**イ** 五万円に、当該納税義務者が次の表の上欄に掲げる者に該当する場合には、当該納税義務者に係る同表の下欄に掲げる金額を合算した金額を加算した金額
（１） 障害者である所得割の納税義務者又は障害者である同一生計配偶者若しくは扶養親族（同居特別障害者である同一生計配偶者及び扶養親族を除く。）を有する所得割の納税義務者 （ｉ） （ｉｉ）に掲げる場合以外の場合 当該障害者一人につき一万円
（ｉｉ） 当該障害者が特別障害者である場合 当該特別障害者一人につき十万円
（２） 同居特別障害者である同一生計配偶者又は扶養親族を有する所得割の納税義務者 当該同居特別障害者一人につき二十二万円
（３） 寡婦又はひとり親で政令で定めるものである所得割の納税義務者 一万円
（４） ひとり親で政令で定めるものである所得割の納税義務者 五万円
（５） 勤労学生である所得割の納税義務者 一万円
（６） 控除対象配偶者を有する所得割の納税義務者 （ｉ） （ｉｉ）に掲げる場合以外の場合 五万円（当該納税義務者の前年の合計所得金額が九百万円を超え九百五十万円以下である場合には四万円、当該納税義務者の前年の合計所得金額が九百五十万円を超え千万円以下である場合には二万円）
（ｉｉ） 当該控除対象配偶者が老人控除対象配偶者である場合 十万円（当該納税義務者の前年の合計所得金額が九百万円を超え九百五十万円以下である場合には六万円、当該納税義務者の前年の合計所得金額が九百五十万円を超え千万円以下である場合には三万円）
（７） 自己と生計を一にする第三百十四条の二第一項第十号の二に規定する配偶者（前年の合計所得金額が五十五万円未満である者に限る。）で控除対象配偶者に該当しないものを有する所得割の納税義務者（当該配偶者が同号に規定する所得割の納税義務者として同号の規定の適用を受けているものを除き、前年の合計所得金額が千万円以下であるものに限る。） （ｉ） （ｉｉ）に掲げる場合以外の場合 五万円（当該納税義務者の前年の合計所得金額が九百万円を超え九百五十万円以下である場合には四万円、当該納税義務者の前年の合計所得金額が九百五十万円を超え千万円以下である場合には二万円）
（ｉｉ） 当該配偶者の前年の合計所得金額が五十万円以上五十五万円未満である場合 三万円（当該納税義務者の前年の合計所得金額が九百万円を超え九百五十万円以下である場合には二万円、当該納税義務者の前年の合計所得金額が九百五十万円を超え千万円以下である場合には一万円）
（８） 控除対象扶養親族（同居直系尊属である老人扶養親族を除く。）を有する所得割の納税義務者 （ｉ） （ｉｉ）及び（ｉｉｉ）に掲げる場合以外の場合 当該控除対象扶養親族一人につき五万円
（ｉｉ） 当該控除対象扶養親族が特定扶養親族である場合 当該特定扶養親族一人につき十八万円
（ｉｉｉ） 当該控除対象扶養親族が老人扶養親族である場合 当該老人扶養親族一人につき十万円
（９） 同居直系尊属である老人扶養親族を有する所得割の納税義務者 当該老人扶養親族一人につき十三万円
art-314-6/par-1/item-1/sub-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-3#art-314-6/par-1/item-1/sub-1
The amount obtained by adding to 50,000 yen, where that person liable for tax falls under a person listed in the left-hand column of the following table, the sum of the amounts listed in the right-hand column of that table that relate to that person liable for tax
(1) A person liable for the income levy who is a person with a disability, or who has a spouse in the same household or a dependent who is a person with a disability (excluding a spouse in the same household and a dependent who is a cohabiting Person with a Particular Disability) (i) Cases other than those listed in (ii): 10,000 yen per person with a disability
(ii) Where that person with a disability is a person with a particular disability: 100,000 yen per person with a particular disability
(2) A person liable for the income levy who has a spouse in the same household or a dependent who is a cohabiting Person with a Particular Disability 220,000 yen per cohabiting Person with a Particular Disability
(3) A person liable for the income levy who is a widow or a single parent specified by Cabinet Order 10,000 yen
(4) A person liable for the income levy who is a single parent specified by Cabinet Order 50,000 yen
(5) A person liable for the income levy who is a working student 10,000 yen
(6) A person liable for the income levy who has a claimable spouse (i) Cases other than those listed in (ii): 50,000 yen (40,000 yen, where the total income of that person liable for tax for the previous year exceeds 9,000,000 yen and is 9,500,000 yen or less, and 20,000 yen, where the total income of that person liable for tax for the previous year exceeds 9,500,000 yen and is 10,000,000 yen or less)
(ii) Where that claimable spouse is an elderly claimable spouse: 100,000 yen (60,000 yen, where the total income of that person liable for tax for the previous year exceeds 9,000,000 yen and is 9,500,000 yen or less, and 30,000 yen, where the total income of that person liable for tax for the previous year exceeds 9,500,000 yen and is 10,000,000 yen or less)
(7) A person liable for the income levy who has a spouse prescribed in Article 314-2, paragraph (1), item (x)-2 who shares the same livelihood with the person (limited to one whose total income for the previous year is less than 550,000 yen) and who does not fall under a claimable spouse (excluding a person liable for the income levy whose spouse is subject to the application of that item as a person liable for the income levy prescribed in that item, and limited to one whose total income for the previous year is 10,000,000 yen or less) (i) Cases other than those listed in (ii): 50,000 yen (40,000 yen, where the total income of that person liable for tax for the previous year exceeds 9,000,000 yen and is 9,500,000 yen or less, and 20,000 yen, where the total income of that person liable for tax for the previous year exceeds 9,500,000 yen and is 10,000,000 yen or less)
(ii) Where the total income of that spouse for the previous year is 500,000 yen or more and less than 550,000 yen: 30,000 yen (20,000 yen, where the total income of that person liable for tax for the previous year exceeds 9,000,000 yen and is 9,500,000 yen or less, and 10,000 yen, where the total income of that person liable for tax for the previous year exceeds 9,500,000 yen and is 10,000,000 yen or less)
(8) A person liable for the income levy who has a claimable dependent (excluding an elderly dependent who is a cohabiting lineal ascendant) (i) Cases other than those listed in (ii) and (iii): 50,000 yen per claimable dependent
(ii) Where that claimable dependent is a specified dependent: 180,000 yen per specified dependent
(iii) Where that claimable dependent is an elderly dependent: 100,000 yen per elderly dependent
(9) A person liable for the income levy who has an elderly dependent who is a cohabiting lineal ascendant 130,000 yen per elderly dependent
machine translation, not official
**ロ** 当該納税義務者の合計課税所得金額
art-314-6/par-1/item-1/sub-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-3#art-314-6/par-1/item-1/sub-2
the total taxable income amount of that person liable for tax.
machine translation, not official
**二** 当該納税義務者の合計課税所得金額が二百万円を超える場合 イに掲げる金額からロに掲げる金額を控除した金額（当該金額が五万円を下回る場合には、五万円とする。）の百分の三（当該納税義務者が指定都市の区域内に住所を有する場合には、百分の四）に相当する金額
art-314-6/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-3#art-314-6/par-1/item-2
in the case where the total taxable income amount of that person liable for tax exceeds 2,000,000 yen: the amount equivalent to three percent (or four percent, where that person liable for tax has a domicile within the area of a designated city) of the amount obtained by deducting the amount listed in (b) from the amount listed in (a) (where that amount is less than 50,000 yen, the amount is to be 50,000 yen).
machine translation, not official
**イ** 五万円に、当該納税義務者が前号イの表の上欄に掲げる者に該当する場合には、当該納税義務者に係る同表の下欄に掲げる金額を合算した金額を加算した金額
art-314-6/par-1/item-2/sub-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-3#art-314-6/par-1/item-2/sub-1
the amount obtained by adding to 50,000 yen, where that person liable for tax falls under a person listed in the left-hand column of the table in (a) of the preceding item, the sum of the amounts listed in the right-hand column of that table that relate to that person liable for tax;
machine translation, not official
**ロ** 当該納税義務者の合計課税所得金額から二百万円を控除した金額
art-314-6/par-1/item-2/sub-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-3#art-314-6/par-1/item-2/sub-2
the amount obtained by deducting 2,000,000 yen from the total taxable income amount of that person liable for tax.
machine translation, not official
### 第三百十四条の七（寄附金税額控除） — Tax Credit for Donations
caption: machine translation, not official
art-314-7 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-7#art-314-7
**第一項** 市町村は、所得割の納税義務者が、前年中に次に掲げる寄附金を支出し、当該寄附金の額の合計額（当該合計額が前年の総所得金額、退職所得金額及び山林所得金額の合計額の百分の三十に相当する金額を超える場合には、当該百分の三十に相当する金額）が二千円を超える場合には、その超える金額の百分の六（当該納税義務者が指定都市の区域内に住所を有する場合には、百分の八）に相当する金額（当該納税義務者が前年中に特例控除対象寄附金を支出し、当該特例控除対象寄附金の額の合計額が二千円を超える場合には、当該百分の六（当該納税義務者が指定都市の区域内に住所を有する場合には、百分の八）に相当する金額に特例控除額を加算した金額。以下この項において「控除額」という。）を当該納税義務者の第三百十四条の三及び前条の規定を適用した場合の所得割の額から控除するものとする。この場合において、当該控除額が当該所得割の額を超えるときは、当該控除額は、当該所得割の額に相当する金額とする。
art-314-7/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-7#art-314-7/par-1
Where a person liable for the income levy has paid, in the previous year, the donations listed below and the total amount of those donations (or, where that total exceeds the amount equivalent to 30 percent of the total of the gross income, the amount of retirement income and the amount of timber income for the previous year, the amount equivalent to that 30 percent) exceeds 2,000 yen, a municipality is to deduct the amount equivalent to six percent (or eight percent, where that person liable for tax has a domicile within the area of a designated city) of the excess amount (or, where that person liable for tax has paid donations eligible for the special deduction in the previous year and the total amount of those donations eligible for the special deduction exceeds 2,000 yen, the amount obtained by adding the amount of special deduction to the amount equivalent to that six percent (or eight percent, where that person liable for tax has a domicile within the area of a designated city); referred to as the "amount of deduction" in this paragraph) from the amount of the income levy of that person liable for tax when Article 314-3 and the preceding Article are applied. In this case, where the amount of deduction exceeds the amount of the income levy, the amount of deduction is to be the amount equivalent to the amount of the income levy.
machine translation, not official
**一** 都道府県、市町村又は特別区（以下この条において「都道府県等」という。）に対する寄附金（当該納税義務者がその寄附によつて設けられた設備を専属的に利用することその他特別の利益が当該納税義務者に及ぶと認められるものを除く。）
art-314-7/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-7#art-314-7/par-1/item-1
a donation to a prefecture, municipality or special ward (referred to as "prefecture, etc." in this Article) (excluding one found to confer a special benefit on that person liable for tax, such as the exclusive use by that person of facilities established by the donation);
machine translation, not official
**二** 社会福祉法第百十三条第二項に規定する共同募金会（その主たる事務所を当該納税義務者に係る賦課期日現在における住所所在の道府県内に有するものに限る。）に対する寄附金又は日本赤十字社に対する寄附金（当該納税義務者に係る賦課期日現在における住所所在の道府県内に事務所を有する日本赤十字社の支部において収納されたものに限る。）で、政令で定めるもの
art-314-7/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-7#art-314-7/par-1/item-2
a donation to a community chest prescribed in Article 113, paragraph (2) of the Social Welfare Act (limited to one whose principal office is located in the prefecture of the domicile of that person liable for tax as of the assessment date relating to that person liable for tax) or a donation to the Japanese Red Cross Society (limited to one received by a branch of the Japanese Red Cross Society that has an office in the prefecture of the domicile of that person liable for tax as of the assessment date relating to that person liable for tax), that is specified by Cabinet Order;
machine translation, not official
**三** 所得税法第七十八条第二項第二号から第四号までに掲げる寄附金及び租税特別措置法第四十一条の十八の二第二項に規定する特定非営利活動に関する寄附金（次号に掲げる寄附金を除く。）のうち、住民の福祉の増進に寄与する寄附金として当該市町村の条例で定めるもの
art-314-7/par-1/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-7#art-314-7/par-1/item-3
Of the donations listed in Article 78, paragraph (2), items (ii) through (iv) of the Income Tax Act and the donations related to specified non-profit activities prescribed in Article 41-18-2, paragraph (2) of the Act on Special Measures Concerning Taxation (excluding the donations listed in the following item), those specified by Municipal Ordinance of the municipality as donations contributing to the promotion of the welfare of residents;
machine translation, not official
**四** 特定非営利活動促進法第二条第二項に規定する特定非営利活動法人（以下この号及び第十二項において「特定非営利活動法人」という。）に対する当該特定非営利活動法人の行う同条第一項に規定する特定非営利活動に係る事業に関連する寄附金のうち、住民の福祉の増進に寄与する寄附金として当該市町村の条例で定めるもの（特別の利益が当該納税義務者に及ぶと認められるものを除く。）
art-314-7/par-1/item-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-7#art-314-7/par-1/item-4
of the donations to a specified non-profit corporation prescribed in Article 2, paragraph (2) of the Act on Promotion of Specified Non-profit Activities (referred to as a "specified non-profit corporation" in this item and paragraph (12)) that relate to the business concerning specified non-profit activities prescribed in paragraph (1) of that Article conducted by that specified non-profit corporation, those specified by a Municipal Ordinance of the municipality concerned as donations that contribute to the improvement of the welfare of residents (excluding those found to confer a special benefit on that person liable for tax).
machine translation, not official
**第二項** 前項の特例控除対象寄附金とは、同項第一号に掲げる寄附金（以下この条において「第一号寄附金」という。）であつて、この項の規定による指定（以下この条において「指定」という。）の対象となる期間として総務省令で定める期間（第二号イ及び第五号において「指定対象期間」という。）を通じて第一号、第二号、第五号及び第六号に掲げる基準（都道府県等が返礼品等（都道府県等が第一号寄附金の受領に伴い当該第一号寄附金を支出した者に対して提供する物品、役務その他これらに類するものとして総務大臣が定めるものをいう。第三号及び第四号において同じ。）を提供する場合には、次に掲げる基準）に適合すると認められる都道府県等として総務大臣が指定するものに対するものをいう。
art-314-7/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-7#art-314-7/par-2
The "donation eligible for the special deduction" in the preceding paragraph means a donation listed in item (i) of that paragraph (referred to as an "item 1 donation" in this Article) that is made to a prefecture, etc. designated by the Minister for Internal Affairs and Communications as found to conform to the standards listed in items (i), (ii), (v) and (vi) (or the standards listed below, where the prefecture, etc. provides return gifts, etc. (meaning goods, services and the like that the prefecture, etc. provides, upon receipt of an item 1 donation, to the person who paid that item 1 donation, as specified by the Minister for Internal Affairs and Communications; the same applies in items (iii) and (iv))) throughout the period specified by Order of the Ministry of Internal Affairs and Communications as the period subject to designation under this paragraph (referred to as "designation" in this Article) (referred to as the "designation period" in item (ii), (a) and item (v)).
machine translation, not official
**一** 都道府県等による第一号寄附金の募集の適正な実施に係る基準として総務大臣が定める基準に適合するものであること。
art-314-7/par-2/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-7#art-314-7/par-2/item-1
it conforms to the standards specified by the Minister for Internal Affairs and Communications as the standards for the appropriate conduct of solicitation of item 1 donations by prefectures, etc.;
machine translation, not official
**二** 次に掲げる基準その他都道府県等による第一号寄附金の使途に係る基準として総務大臣が定める基準に適合するものであること。
art-314-7/par-2/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-7#art-314-7/par-2/item-2
it conforms to the following standards and other standards specified by the Minister for Internal Affairs and Communications as the standards for the use of item 1 donations by prefectures, etc.:
machine translation, not official
**イ** 都道府県等が指定対象期間において受領する第一号寄附金の額の合計額から当該指定対象期間における第一号寄附金の募集に要する費用の額として総務大臣が定めるところにより算定した額を控除して得た額（ロにおいて「寄附金活用可能額」という。）が、当該指定対象期間において受領する第一号寄附金の額の合計額の百分の六十に相当する金額以上であること。
art-314-7/par-2/item-2/sub-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-7#art-314-7/par-2/item-2/sub-1
the amount obtained by deducting, from the total amount of item 1 donations received by the prefecture, etc. in the designation period, the amount calculated as provided by the Minister for Internal Affairs and Communications as the amount of the expenses required for soliciting item 1 donations in that designation period (referred to as the "usable donation amount" in (b)) is equal to or more than the amount equivalent to 60 percent of the total amount of item 1 donations received in that designation period;
machine translation, not official
**ロ** 寄附金活用可能額の使途に関する事項について、総務大臣の定めるところにより公表すること。
art-314-7/par-2/item-2/sub-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-7#art-314-7/par-2/item-2/sub-2
it makes public the matters concerning the use of the usable donation amount, as provided by the Minister for Internal Affairs and Communications.
machine translation, not official
**三** 都道府県等が個別の第一号寄附金の受領に伴い提供する返礼品等の調達に要する費用の額として総務大臣が定めるところにより算定した額が、いずれも当該都道府県等が受領する当該第一号寄附金の額の百分の三十に相当する金額以下であること。
art-314-7/par-2/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-7#art-314-7/par-2/item-3
the amount calculated as provided by the Minister for Internal Affairs and Communications as the amount of expenses required to procure the return gifts, etc. that the prefecture, etc. provides upon receipt of each individual item 1 donation is, in every case, equal to or less than the amount equivalent to 30 percent of the amount of that item 1 donation received by that prefecture, etc.;
machine translation, not official
**四** 都道府県等が提供する返礼品等が当該都道府県等の区域内において生産された物品又は提供される役務その他これらに類するものであつて、総務大臣が定める基準に適合するものであること。
art-314-7/par-2/item-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-7#art-314-7/par-2/item-4
the return gifts, etc. provided by the prefecture, etc. are goods produced within, or services provided within, the area of that prefecture, etc., or the like, and conform to the standards specified by the Minister for Internal Affairs and Communications;
machine translation, not official
**五** 都道府県等が指定対象期間の初日前四年以内（当該都道府県等が指定を受けていた期間に限る。次号において「特定期間」という。）において前各号に掲げる基準のうち適合すべきこととされていたものに適合していなかつた事実がないこと（当該事実により既に第五項の規定による指定の取消し（以下この条において「指定の取消し」という。）を受けた場合を除く。）。
art-314-7/par-2/item-5 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-7#art-314-7/par-2/item-5
there is no fact that the prefecture, etc. failed to conform to those of the standards listed in the preceding items to which it was required to conform within four years before the first day of the designation period (limited to the period during which that prefecture, etc. had been designated; referred to as the "specified period" in the following item) (excluding the case where it has already received revocation of designation under paragraph (5) (referred to as "revocation of designation" in this Article) on the basis of that fact);
machine translation, not official
**六** 特定期間において行われた第四項の規定による報告の求めに対し、報告をしなかつた事実がなく、かつ、虚偽の報告をした事実がないこと（これらの事実により既に指定の取消しを受けた場合を除く。）。
art-314-7/par-2/item-6 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-7#art-314-7/par-2/item-6
there is no fact that the prefecture, etc. failed to report, or made a false report, in response to a request for a report made under paragraph (4) during the specified period (excluding the case where it has already received revocation of designation on the basis of those facts).
machine translation, not official
**第三項** 指定を受けようとする都道府県等は、総務省令で定めるところにより、前項に規定する基準への適合性に関し総務省令で定める事項を記載した申出書その他総務省令で定める書類を総務大臣に提出しなければならない。
art-314-7/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-7#art-314-7/par-3
A prefecture, etc. seeking designation must, as provided by Order of the Ministry of Internal Affairs and Communications, submit to the Minister for Internal Affairs and Communications a written request stating the matters specified by Order of the Ministry of Internal Affairs and Communications concerning conformity to the standards prescribed in the preceding paragraph, together with other documents specified by Order of the Ministry of Internal Affairs and Communications.
machine translation, not official
**第四項** 総務大臣は、指定をした都道府県等に対し、第一号寄附金の募集の実施状況その他必要な事項について報告を求めることができる。
art-314-7/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-7#art-314-7/par-4
The Minister for Internal Affairs and Communications may request a prefecture, etc. that has been designated to report on the status of implementation of solicitation of item 1 donations and other necessary matters.
machine translation, not official
**第五項** 総務大臣は、指定をした都道府県等が第二項に規定する基準のいずれかに適合しなくなつた若しくは適合していなかつたと認めるとき、又は前項の規定による報告をせず、若しくは虚偽の報告をしたときは、指定を取り消すことができる。
art-314-7/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-7#art-314-7/par-5
The Minister for Internal Affairs and Communications may revoke the designation where the Minister finds that a prefecture, etc. that has been designated has ceased to conform, or had not conformed, to any of the standards prescribed in paragraph (2), or where it has failed to make the report under the preceding paragraph or has made a false report.
machine translation, not official
**第六項** 総務大臣は、前項の規定により指定を取り消すときは、指定の取消しを受ける都道府県等について、三年以内の期間を定めて指定を行わない旨の決定をしなければならない。この場合において、指定の取消しを受けた都道府県等は、指定の取消しの日から起算して当該期間を経過するまでの間は、指定を受けることができない。
art-314-7/par-6 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-7#art-314-7/par-6
When revoking a designation under the preceding paragraph, the Minister for Internal Affairs and Communications must make a decision, in respect of the prefecture, etc. subject to the revocation of designation, not to grant designation for a period fixed within three years. In this case, the prefecture, etc. subject to revocation of designation may not receive designation until that period has elapsed, counting from the date of revocation of designation.
machine translation, not official
**第七項** 総務大臣は、指定をし、又は指定の取消しをしたときは、直ちにその旨を告示しなければならない。
art-314-7/par-7 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-7#art-314-7/par-7
When the Minister for Internal Affairs and Communications has granted a designation or revoked a designation, the Minister must give public notice to that effect without delay.
machine translation, not official
**第八項** 総務大臣は、第二項に規定する基準若しくは同項の規定による定めの設定、変更若しくは廃止、指定又は指定の取消し及び第六項に規定する決定については、地方財政審議会の意見を聴かなければならない。
art-314-7/par-8 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-7#art-314-7/par-8
The Minister for Internal Affairs and Communications must hear the opinion of the Local Finance Council regarding the establishment, change or abolition of the standards prescribed in paragraph (2) or of the stipulations under that paragraph, designation or revocation of designation, and the decision prescribed in paragraph (6).
machine translation, not official
**第九項** 第一項の場合において、第二項に規定する特例控除対象寄附金（第十一項において「特例控除対象寄附金」という。）であるかどうかの判定は、所得割の納税義務者が第一号寄附金を支出した時に当該第一号寄附金を受領した都道府県等が指定をされているかどうかにより行うものとする。
art-314-7/par-9 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-7#art-314-7/par-9
In the case of paragraph (1), whether a donation is a donation eligible for the special deduction prescribed in paragraph (2) (referred to as a "donation eligible for the special deduction" in paragraph (11)) is determined by whether the prefecture, etc. that received the item 1 donation was designated at the time when the person liable for the income levy paid the item 1 donation.
machine translation, not official
**第十項** 第二項から第八項までに規定するもののほか、指定及び指定の取消しに関し必要な事項は、政令で定める。
art-314-7/par-10 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-7#art-314-7/par-10
In addition to what is prescribed in paragraphs (2) through (8), matters necessary for designation and revocation of designation are specified by Cabinet Order.
machine translation, not official
**第十一項** 第一項の特例控除額は、同項の所得割の納税義務者が前年中に支出した特例控除対象寄附金の額の合計額のうち二千円を超える金額に、次の各号に掲げる場合の区分に応じ、当該各号に定める割合を乗じて得た金額の五分の三（当該納税義務者が指定都市の区域内に住所を有する場合には、五分の四）に相当する金額とする。ただし、当該相当する金額が当該納税義務者の第三百十四条の三及び前条の規定を適用した場合の所得割の額の百分の二十に相当する金額と百十五万八千円（当該納税義務者が指定都市の区域内に住所を有する場合には、百五十四万四千円）とのいずれか低い金額を超えるときは、当該いずれか低い金額とする。
art-314-7/par-11 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-7#art-314-7/par-11
The amount of special deduction in paragraph (1) is the amount equivalent to three-fifths (or four-fifths, where that person liable for tax has a domicile within the area of a designated city) of the amount obtained by multiplying the portion exceeding 2,000 yen of the total amount of donations eligible for the special deduction paid in the previous year by the person liable for the income levy under that paragraph by the ratio provided in the following items according to the classification of cases listed in those items; provided, however, that where that equivalent amount exceeds the lower of the amount equivalent to 20 percent of the amount of the income levy of that person liable for tax when Article 314-3 and the preceding Article are applied and 1,158,000 yen (or 1,544,000 yen, where that person liable for tax has a domicile within the area of a designated city), the amount is that lower amount.
machine translation, not official
**一** 当該納税義務者が第三百十四条の三第二項に規定する課税総所得金額（以下この項において「課税総所得金額」という。）を有する場合において、当該課税総所得金額から当該納税義務者に係る前条第一号イに掲げる金額と当該納税義務者の前年分の所得税に係る所得税法第八十六条第二項に規定する基礎控除の額（租税特別措置法第四十一条の十六の二第一項の規定の適用がある場合には、その適用後の額）から四十八万円を控除して得た額（当該控除して得た額が零を下回る場合には、零とする。）との合計額（次号及び第三号において「人的控除差調整額」という。）を控除した金額が零以上であるとき 当該控除後の金額について、次の表の上欄に掲げる金額の区分に応じ、それぞれ同表の下欄に掲げる割合
百九十五万円以下の金額 百分の八十五
百九十五万円を超え三百三十万円以下の金額 百分の八十
三百三十万円を超え六百九十五万円以下の金額 百分の七十
六百九十五万円を超え九百万円以下の金額 百分の六十七
九百万円を超え千八百万円以下の金額 百分の五十七
千八百万円を超え四千万円以下の金額 百分の五十
四千万円を超える金額 百分の四十五
art-314-7/par-11/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-7#art-314-7/par-11/item-1
Where that person liable for tax has the taxable gross income prescribed in Article 314-3, paragraph (2) (referred to as "taxable gross income" in this paragraph) and the amount obtained by deducting from that taxable gross income the total of the amount listed in item (i), (a) of the preceding Article relating to that person liable for tax and the amount obtained by deducting 480,000 yen from the amount of the basic personal exemption prescribed in Article 86, paragraph (2) of the Income Tax Act relating to the income tax for the previous year of that person liable for tax (the amount after application, where Article 41-16-2, paragraph (1) of the Act on Special Measures Concerning Taxation applies) (where the amount so obtained is less than zero, zero) (referred to as the "adjustment for differences in personal deductions" in the following item and item (iii)) is zero or more: for the amount after that deduction, the ratio listed in the right-hand column of the following table according to the classification of amounts listed in the left-hand column of that table
An amount of 1,950,000 yen or less 85 percent
An amount exceeding 1,950,000 yen and 3,300,000 yen or less 80 percent
An amount exceeding 3,300,000 yen and 6,950,000 yen or less 70 percent
An amount exceeding 6,950,000 yen and 9,000,000 yen or less 67 percent
An amount exceeding 9,000,000 yen and 18,000,000 yen or less 57 percent
An amount exceeding 18,000,000 yen and 40,000,000 yen or less 50 percent
An amount exceeding 40,000,000 yen 45 percent
machine translation, not official
**二** 当該納税義務者が課税総所得金額を有する場合において、当該課税総所得金額から当該納税義務者に係る人的控除差調整額を控除した金額が零を下回るときであつて、当該納税義務者が第三百十四条の三第二項に規定する課税山林所得金額（次号において「課税山林所得金額」という。）及び同項に規定する課税退職所得金額（同号において「課税退職所得金額」という。）を有しないとき 百分の九十
art-314-7/par-11/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-7#art-314-7/par-11/item-2
where that person liable for tax has taxable gross income and the amount obtained by deducting the adjustment for differences in personal deductions relating to that person liable for tax from that taxable gross income is less than zero, and that person liable for tax has neither the taxable timber income prescribed in Article 314-3, paragraph (2) (referred to as "taxable timber income" in the following item) nor the taxable retirement income prescribed in that paragraph (referred to as "taxable retirement income" in that item): 90 percent;
machine translation, not official
**三** 当該納税義務者が課税総所得金額を有する場合において当該課税総所得金額から当該納税義務者に係る人的控除差調整額を控除した金額が零を下回るとき又は当該納税義務者が課税総所得金額を有しない場合であつて、当該納税義務者が課税山林所得金額又は課税退職所得金額を有するとき 次のイ又はロに掲げる場合の区分に応じ、それぞれイ又はロに定める割合（イ及びロに掲げる場合のいずれにも該当するときは、当該イ又はロに定める割合のうちいずれか低い割合）
art-314-7/par-11/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-7#art-314-7/par-11/item-3
where, in the case where that person liable for tax has taxable gross income, the amount obtained by deducting the adjustment for differences in personal deductions relating to that person liable for tax from that taxable gross income is less than zero, or in the case where that person liable for tax does not have taxable gross income, that person liable for tax has taxable timber income or taxable retirement income: the ratio specified respectively in (a) or (b) according to the classification of cases listed in (a) or (b) (the lower of the ratios specified in (a) and (b), where the person falls under both of the cases listed in (a) and (b)).
machine translation, not official
**イ** 課税山林所得金額を有する場合 当該課税山林所得金額の五分の一に相当する金額について、第一号の表の上欄に掲げる金額の区分に応じ、それぞれ同表の下欄に掲げる割合
art-314-7/par-11/item-3/sub-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-7#art-314-7/par-11/item-3/sub-1
where the person has taxable timber income: for the amount equivalent to one-fifth of that taxable timber income, the ratio listed in the right-hand column of the table in item (i) according to the classification of amounts listed in the left-hand column of that table;
machine translation, not official
**ロ** 課税退職所得金額を有する場合 当該課税退職所得金額について、第一号の表の上欄に掲げる金額の区分に応じ、それぞれ同表の下欄に掲げる割合
art-314-7/par-11/item-3/sub-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-7#art-314-7/par-11/item-3/sub-2
where the person has taxable retirement income: for that taxable retirement income, the ratio listed in the right-hand column of the table in item (i) according to the classification of amounts listed in the left-hand column of that table.
machine translation, not official
**第十二項** 第一項第四号の規定による市町村の条例の定めは、当該寄附金を受け入れる特定非営利活動法人（以下この条において「控除対象特定非営利活動法人」という。）からの申出があつた場合において適切と認められるときに行うものとし、当該条例においては、当該控除対象特定非営利活動法人の名称及び主たる事務所の所在地を明らかにしなければならない。
art-314-7/par-12 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-7#art-314-7/par-12
The stipulation of a Municipal Ordinance under paragraph (1), item (iv) is to be made where there has been a request from the specified non-profit corporation that receives the donation (referred to as a "deduction-eligible specified non-profit corporation" in this Article) and it is found appropriate, and that Municipal Ordinance must make clear the name and the location of the principal office of that deduction-eligible specified non-profit corporation.
machine translation, not official
**第十三項** 控除対象特定非営利活動法人は、総務省令で定めるところにより、寄附者名簿（各事業年度に当該法人が受け入れた寄附金の支払者ごとに当該支払者の氏名又は名称及びその住所又は事務所の所在地並びにその寄附金の額及び受け入れた年月日を記載した書類をいう。次項において同じ。）を備え、これを保存しなければならない。
art-314-7/par-13 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-7#art-314-7/par-13
A deduction-eligible specified non-profit corporation must, as provided by Order of the Ministry of Internal Affairs and Communications, keep and preserve a donor register (meaning a document stating, for each payer of the donations received by that corporation in each business year, the name or appellation of the payer, the payer's address or the location of the payer's office, the amount of the donation and the date of receipt; the same applies in the following paragraph).
machine translation, not official
**第十四項** 市町村長は、第一項（第四号に掲げる寄附金に係る部分に限る。）の規定により控除すべき金額の計算のために必要があると認めるときは、控除対象特定非営利活動法人に対し、同号に掲げる寄附金の受入れに関し報告又は寄附者名簿その他の資料の提出をさせることができる。
art-314-7/par-14 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-7#art-314-7/par-14
When the mayor of the municipality finds it necessary for calculating the amount to be deducted under paragraph (1) (limited to the portion relating to the donations listed in item (iv)), the mayor may have a deduction-eligible specified non-profit corporation make a report on its receipt of the donations listed in that item, or submit a donor register or other materials.
machine translation, not official
### 第三百十四条の八（外国税額控除） — (Foreign Tax Credit)
caption: machine translation, not official
art-314-8 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-8#art-314-8
**第一項** 市町村は、所得割の納税義務者が、外国の法令により課される所得税又は道府県民税の所得割、利子割、配当割及び株式等譲渡所得割若しくは市町村民税の所得割に相当する税（所得税法第二条第一項第五号に規定する非居住者であつた期間を有する者の当該期間内に生じた所得につき課されるものにあつては、同法第百六十一条第一項第一号に掲げる国内源泉所得につき外国の法令により課されるものに限る。以下この条において「外国の所得税等」という。）を課された場合において、当該外国の所得税等の額のうち所得税法第九十五条第一項の控除限度額及び同法第百六十五条の六第一項の控除限度額並びに第三十七条の三の控除の限度額で政令で定めるものの合計額を超える額があるときは、政令で定めるところにより計算した額を限度として、政令で定めるところにより、当該超える金額（政令で定める金額に限る。）を、その者の第三百十四条の三及び前二条の規定を適用した場合の所得割の額から控除するものとする。
art-314-8/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-8#art-314-8/par-1
Where a person liable for the income levy has been imposed income tax, or a tax equivalent to the income levy, interest levy, dividend levy and share transfer income levy of the prefectural inhabitant tax or the income levy of the municipal inhabitant tax, under the laws and regulations of a foreign country (in the case of one imposed on income arising within a period during which the person was a non-resident prescribed in Article 2, paragraph (1), item (v) of the Income Tax Act, limited to one imposed under the laws and regulations of a foreign country on the domestic source income listed in Article 161, paragraph (1), item (i) of that Act; referred to as "foreign income tax, etc." in this Article), and there is an amount of that foreign income tax, etc. exceeding the total of the deduction limit under Article 95, paragraph (1) of the Income Tax Act, the deduction limit under Article 165-6, paragraph (1) of that Act, and the deduction limit under Article 37-3 that is specified by Cabinet Order, a municipality is to deduct that excess amount (limited to the amount specified by Cabinet Order), as provided by Cabinet Order and up to the amount calculated as provided by Cabinet Order, from the amount of the income levy of that person when Article 314-3 and the preceding two Articles are applied.
machine translation, not official
### 第三百十四条の九（配当割額又は株式等譲渡所得割額の控除） — Deduction of Dividend Levy Amount or Share Transfer Income Levy Amount
caption: machine translation, not official
art-314-9 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-8#art-314-9
**第一項** 市町村は、所得割の納税義務者が、第三百十三条第十三項に規定する確定申告書に記載した特定配当等に係る所得の金額の計算の基礎となつた特定配当等の額について前章第一節第五款の規定により配当割額を課された場合又は同条第十五項に規定する確定申告書に記載した特定株式等譲渡所得金額に係る所得の金額の計算の基礎となつた特定株式等譲渡所得金額について同節第六款の規定により株式等譲渡所得割額を課された場合には、当該配当割額又は当該株式等譲渡所得割額に五分の三を乗じて得た金額を、その者の第三百十四条の三及び前三条の規定を適用した場合の所得割の額から控除するものとする。
art-314-9/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-8#art-314-9/par-1
Where a person liable for the income levy has been assessed a dividend levy amount under the provisions of Section 1, Subsection 5 of the preceding Chapter on the amount of specified dividends, etc. that formed the basis for calculating the amount of income pertaining to specified dividends, etc. stated in the final return prescribed in Article 313, paragraph (13), or has been assessed a share transfer income levy amount under the provisions of Subsection 6 of that Section on the amount of specified shares, etc. transfer income that formed the basis for calculating the amount of income pertaining to the amount of specified shares, etc. transfer income stated in the final return prescribed in paragraph (15) of that Article, the municipality is to deduct the amount obtained by multiplying that dividend levy amount or that share transfer income levy amount by three-fifths from the amount of the income levy of that person calculated by applying Article 314-3 and the preceding three Articles.
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**第二項** 前項の規定により控除されるべき額で同項の所得割の額から控除することができなかつた金額があるときは、市町村は、政令で定めるところにより、同項の納税義務者に対しその控除することができなかつた金額を還付しなければならない。この場合において、当該納税義務者の同項の確定申告書に係る年の末日の属する年度の翌年度分の個人の道府県民税、個人の市町村民税若しくは森林環境税又は当該納税義務者の未納に係る地方団体の徴収金若しくは森林環境税及び森林環境譲与税に関する法律第二条第五号に規定する森林環境税に係る徴収金（以下この項において「市町村徴収金」という。）があるときは、第十七条の二の二の規定にかかわらず、当該納税義務者は、当該還付をすべき市町村の長に対し、当該還付をすべき金額（市町村徴収金に係る金額に相当する額を限度とする。）により市町村徴収金を納付し、又は納入することを委託したものとみなす。
art-314-9/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-8#art-314-9/par-2
Where there is an amount that should be deducted under the provisions of the preceding paragraph but could not be deducted from the income levy amount referred to in that paragraph, the municipality must, as provided by Cabinet Order, refund that amount that could not be deducted to the person liable for tax referred to in that paragraph. In this case, where there are individual prefectural inhabitant tax, individual municipal inhabitant tax or forest environment tax for the fiscal year following the fiscal year that includes the last day of the year pertaining to the final return of that person liable for tax referred to in that paragraph, or unpaid local government levies of that person liable for tax or unpaid collections of that person pertaining to the forest environment tax prescribed in Article 2, item (v) of the Act on the Forest Environment Tax and the Forest Environment Transfer Tax (referred to as "municipal collections" in this paragraph), then, notwithstanding Article 17-2-2, that person liable for tax is deemed to have entrusted the mayor of the municipality that is to make the refund with the payment or remittance of the municipal collections out of the amount to be refunded (up to the amount equivalent to the amount pertaining to the municipal collections).
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**第三項** 第三十七条の四の規定により控除されるべき額で同条の所得割の額から控除することができなかつた金額があるときは、市町村は、当該控除することができなかつた金額を第一項の規定により控除されるべき額で同項の所得割の額から控除することができなかつた金額とみなして、前項の規定を適用する。
art-314-9/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-8#art-314-9/par-3
Where there is an amount that should be deducted under the provisions of Article 37-4 but could not be deducted from the income levy amount referred to in that Article, the municipality is to apply the provisions of the preceding paragraph by deeming that amount that could not be deducted to be an amount that should be deducted under paragraph (1) but could not be deducted from the income levy amount referred to in that paragraph.
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### 第三百十五条（所得の計算） — Calculation of Income
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art-315 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-8#art-315
**第一項** 市町村は、第二百九十四条第一項第一号の者に対して所得割を課する場合においては、次の各号に定めるところによつて、その者の第三百十三条第一項の総所得金額、退職所得金額又は山林所得金額を算定するものとする。
art-315/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-8#art-315/par-1
When a municipality imposes the income levy on a person listed in Article 294, paragraph (1), item (i), it is to calculate that person's gross income, amount of retirement income or amount of timber income under Article 313, paragraph (1) as provided in the following items:
machine translation, not official
**一** その者が所得税に係る申告書を提出し、又は政府が総所得金額、退職所得金額若しくは山林所得金額を更正し、若しくは決定した場合においては、当該申告書に記載され、又は当該更正し、若しくは決定した金額を基準として算定する。ただし、当該申告書に記載され、又は当該更正し、若しくは決定した金額が過少であると認められる場合においては、自ら調査し、その調査に基づいて算定する。
art-315/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-8#art-315/par-1/item-1
Where that person files a return pertaining to income tax, or the government has reassessed or determined the gross income, amount of retirement income or amount of timber income, the calculation is to be made on the basis of the amount stated in that return or the amount as reassessed or determined. However, where the amount stated in that return or the amount as reassessed or determined is found to be too low, the municipality is to investigate on its own and make the calculation based on that investigation;
machine translation, not official
**二** その者が前号の申告書を提出せず、かつ、政府が同号の決定をしない場合においては、自ら調査し、その調査に基づいて算定する。
art-315/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-8#art-315/par-1/item-2
Where that person does not file the return referred to in the preceding item, and the government does not make the determination referred to in that item, the municipality is to investigate on its own and make the calculation based on that investigation.
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### 第三百十六条
art-316 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-8#art-316
**第一項** 市町村は、当該市町村の市町村民税の納税義務者に係る所得税の基礎となつた所得の計算が当該市町村を通じて著しく適正を欠くと認められる場合においては、前条の規定にかかわらず、総務大臣に協議し、その同意を得て、各納税義務者について、この法律又はこれに基づく政令で特別の定めをする場合を除くほか、所得税法その他の所得税に関する法令に規定する所得の計算の方法に従い自らその所得を計算し、その計算したところに基づいて、市町村民税を課することができる。
art-316/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-8#art-316/par-1
Where a municipality finds that the calculation of income on which the income tax of a person liable for municipal inhabitant tax of that municipality was based is grossly inappropriate throughout that municipality, it may, notwithstanding the preceding Article, consult with the Minister for Internal Affairs and Communications and, with the Minister's consent, calculate the income of each person liable for tax on its own in accordance with the method of calculating income prescribed in the Income Tax Act and other laws and regulations relating to income tax, except where this Act or a Cabinet Order under this Act provides otherwise, and impose municipal inhabitant tax on the basis of that calculation.
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### 第三百十七条（市町村による所得の計算の通知） — Notification of Calculation of Income by Municipalities
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art-317 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-8#art-317
**第一項** 市町村が第三百十五条第一号ただし書又は前条の規定によつて自ら所得を計算して市町村民税を課した場合においては、市町村長は、その算定に係る総所得金額、退職所得金額又は山林所得金額を当該市町村の区域を管轄する税務署長に通知するものとする。
art-317/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-8#art-317/par-1
Where a municipality has calculated income on its own and imposed municipal inhabitant tax pursuant to the proviso to Article 315, item (i) or the preceding Article, the mayor of the municipality is to notify the district director having jurisdiction over the area of that municipality of the gross income, amount of retirement income or amount of timber income pertaining to that calculation.
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## 第三款 申告義務 — Subsection 3 Filing Obligation
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ch-3/sec-1/subsec-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-2#ch-3/sec-1/subsec-3
### 第三百十七条の二（市町村民税の申告等） — Returns, etc. for Municipal Inhabitant Tax
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art-317-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-2#art-317-2
**第一項** 第二百九十四条第一項第一号に掲げる者は、三月十五日までに、総務省令で定めるところにより、次に掲げる事項を記載した申告書を賦課期日現在における住所所在地の市町村長に提出しなければならない。ただし、第三百十七条の六第一項又は第四項の規定により給与支払報告書又は公的年金等支払報告書を提出する義務がある者から一月一日現在において俸給、給料、賃金、歳費及び賞与並びにこれらの性質を有する給与（以下この節において「給与」と総称する。）又は所得税法第三十五条第三項に規定する公的年金等（以下この節において「公的年金等」という。）の支払を受けている者で前年中において給与所得以外の所得又は公的年金等に係る所得以外の所得を有しなかつたもの（公的年金等に係る所得以外の所得を有しなかつた者で社会保険料控除額（政令で定めるものを除く。）、小規模企業共済等掛金控除額、生命保険料控除額、地震保険料控除額、勤労学生控除額、配偶者特別控除額（所得割の納税義務者（前年の合計所得金額が九百万円以下であるものに限る。）の第三百十四条の二第一項第十号の二に規定する自己と生計を一にする配偶者（前年の合計所得金額が九十五万円以下であるものに限る。）で控除対象配偶者に該当しないものに係るものを除く。）、第三百十四条の二第四項に規定する扶養控除額若しくは特定親族特別控除額（特定親族（前年の合計所得金額が八十五万円以下であるものに限る。）に係るものを除く。）の控除又はこれらと併せて雑損控除額若しくは医療費控除額の控除、第三百十三条第八項に規定する純損失の金額の控除、同条第九項に規定する純損失若しくは雑損失の金額の控除若しくは第三百十四条の七第一項（同項第四号に掲げる寄附金（特定非営利活動促進法第二条第三項に規定する認定特定非営利活動法人及び同条第四項に規定する特例認定特定非営利活動法人に対するものを除く。第五項において同じ。）に係る部分を除く。）及び第十一項の規定により控除すべき金額（以下この条において「寄附金税額控除額」という。）の控除を受けようとするものを除く。）並びに所得割の納税義務を負わないと認められる者のうち当該市町村の条例で定めるものについては、この限りでない。
art-317-2/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-2#art-317-2/par-1
A person listed in Article 294, paragraph (1), item (i) must, by March 15, as provided by Order of the Ministry of Internal Affairs and Communications, submit a return stating the following matters to the mayor of the municipality of the place of domicile as of the assessment date. However, this does not apply to a person who, as of January 1, is paid stipends, salaries, wages, annual allowances and bonuses, and remuneration of a similar nature (collectively referred to as "salary" in this Section) or the public pension, etc. prescribed in Article 35, paragraph (3) of the Income Tax Act (referred to as "public pension, etc." in this Section) by a person obligated to submit a salary payment report or public pension payment report under Article 317-6, paragraph (1) or (4), and who had no income in the previous year other than salary income or other than income pertaining to public pension, etc. (excluding a person who had no income other than income pertaining to public pension, etc. and who seeks the deduction of the amount of social insurance premium deduction (excluding that specified by Cabinet Order), the amount of deduction for small enterprise-based mutual aid premiums and similar payments, the amount of life insurance premium deduction, the amount of earthquake insurance premium deduction, the amount of working student deduction, the amount of special spousal deduction (excluding that pertaining to a spouse who shares the same livelihood, as prescribed in Article 314-2, paragraph (1), item (x)-2, of a person liable for the income levy (limited to one whose total income for the previous year is 9,000,000 yen or less) (limited to a spouse whose total income for the previous year is 950,000 yen or less) and who does not fall under a claimable spouse), the amount of deduction for dependents or the amount of special deduction for specified relatives prescribed in Article 314-2, paragraph (4) (excluding that pertaining to a specified relative (limited to one whose total income for the previous year is 850,000 yen or less)), or, together with these, the deduction of the amount of casualty loss deduction or the amount of medical expense deduction, the deduction of the amount of net loss prescribed in Article 313, paragraph (8), the deduction of the amount of net loss or casualty loss prescribed in paragraph (9) of that Article, or the deduction of the amount to be deducted pursuant to Article 314-7, paragraph (1) (excluding the portion pertaining to donations listed in item (iv) of that paragraph (excluding those made to a certified specified non-profit activity corporation prescribed in Article 2, paragraph (3) of the Act on Promotion of Specified Non-profit Activities and to a special certified specified non-profit activity corporation prescribed in paragraph (4) of that Article; the same applies in paragraph (5))) and paragraph (11) of Article 314-7 (referred to as the "donation tax credit amount" in this Article)), and to persons found not to bear tax liability for the income levy who are specified by Municipal Ordinance of that municipality.
machine translation, not official
**一** 前年の総所得金額、退職所得金額又は山林所得金額
art-317-2/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-2#art-317-2/par-1/item-1
Gross income, amount of retirement income or amount of timber income for the previous year;
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**二** 青色専従者給与額（所得税法第五十七条第一項の規定による計算の例により算定した同項の必要経費に算入される金額をいう。）又は事業専従者控除額に関する事項
art-317-2/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-2#art-317-2/par-1/item-2
Matters concerning the blue return dedicated employee salary amount (meaning the amount included in necessary expenses under Article 57, paragraph (1) of the Income Tax Act, calculated in accordance with the rules for calculation under that paragraph) or the deduction for a relative employed only in the business;
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**三** 第三百十三条第八項に規定する純損失の金額の控除に関する事項
art-317-2/par-1/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-2#art-317-2/par-1/item-3
Matters concerning the deduction of the amount of net loss prescribed in Article 313, paragraph (8);
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**四** 第三百十三条第九項に規定する純損失又は雑損失の金額の控除に関する事項
art-317-2/par-1/item-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-2#art-317-2/par-1/item-4
Matters concerning the deduction of the amount of net loss or casualty loss prescribed in Article 313, paragraph (9);
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**五** 雑損控除額、医療費控除額、社会保険料控除額、小規模企業共済等掛金控除額、生命保険料控除額、地震保険料控除額、障害者控除額、寡婦控除額、ひとり親控除額、勤労学生控除額、配偶者控除額、配偶者特別控除額、扶養控除額又は特定親族特別控除額の控除に関する事項
art-317-2/par-1/item-5 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-2#art-317-2/par-1/item-5
Matters concerning the deduction of the amount of casualty loss deduction, the amount of medical expense deduction, the amount of social insurance premium deduction, the amount of deduction for small enterprise-based mutual aid premiums and similar payments, the amount of life insurance premium deduction, the amount of earthquake insurance premium deduction, the amount of disability deduction, the amount of deduction for widows, the amount of single parent deduction, the amount of working student deduction, the amount of spousal deduction, the amount of special spousal deduction, the amount of deduction for dependents or the amount of special deduction for specified relatives;
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**六** 寄附金税額控除額の控除に関する事項
art-317-2/par-1/item-6 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-2#art-317-2/par-1/item-6
Matters concerning the deduction of the donation tax credit amount;
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**七** 扶養親族に関する事項
art-317-2/par-1/item-7 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-2#art-317-2/par-1/item-7
Matters concerning dependents;
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**八** 前各号に掲げるもののほか、市町村民税の賦課徴収について必要な事項
art-317-2/par-1/item-8 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-2#art-317-2/par-1/item-8
In addition to what is listed in the preceding items, matters necessary for the assessment and collection of municipal inhabitant tax.
machine translation, not official
**第二項** 市町村長は、第三百十七条の六第一項の給与支払報告書又は同条第四項の公的年金等支払報告書が一月三十一日までに提出されなかつた場合において、市町村民税の賦課徴収について必要があると認めるときは、これらの規定により給与支払報告書又は公的年金等支払報告書を提出する義務がある者から一月一日現在において給与又は公的年金等の支払を受けている者で前年中において給与所得以外の所得又は公的年金等に係る所得以外の所得を有しなかつたものを指定し、その者に前項の申告書を市町村長の指定する期限までに提出させることができる。
art-317-2/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-2#art-317-2/par-2
Where a salary payment report under Article 317-6, paragraph (1) or a public pension payment report under paragraph (4) of that Article has not been submitted by January 31, the mayor of the municipality may, if finding it necessary for the assessment and collection of municipal inhabitant tax, designate a person who, as of January 1, is paid salary or public pension, etc. by a person obligated to submit a salary payment report or public pension payment report under those provisions and who had no income in the previous year other than salary income or other than income pertaining to public pension, etc., and have that person submit the return referred to in the preceding paragraph by the deadline designated by the mayor of the municipality.
machine translation, not official
**第三項** 第三百十七条の六第一項又は第四項の規定により給与支払報告書又は公的年金等支払報告書を提出する義務がある者から一月一日現在において給与又は公的年金等の支払を受けている者で前年中において給与所得以外の所得又は公的年金等に係る所得以外の所得を有しなかつたもの（前二項の規定により第一項の申告書を提出する義務を有する者を除く。）は、雑損控除額若しくは医療費控除額の控除、第三百十三条第八項に規定する純損失の金額の控除、同条第九項に規定する純損失若しくは雑損失の金額の控除又は寄附金税額控除額の控除を受けようとする場合には、三月十五日までに、総務省令で定めるところにより、これらの控除に関する事項を記載した申告書を、賦課期日現在における住所所在地の市町村長に提出しなければならない。
art-317-2/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-2#art-317-2/par-3
A person who, as of January 1, is paid salary or public pension, etc. by a person obligated to submit a salary payment report or public pension payment report under Article 317-6, paragraph (1) or (4), and who had no income in the previous year other than salary income or other than income pertaining to public pension, etc. (excluding a person obligated to submit the return referred to in paragraph (1) pursuant to the preceding two paragraphs) must, when seeking the deduction of the amount of casualty loss deduction or the amount of medical expense deduction, the deduction of the amount of net loss prescribed in Article 313, paragraph (8), the deduction of the amount of net loss or casualty loss prescribed in paragraph (9) of that Article, or the deduction of the donation tax credit amount, submit, by March 15, as provided by Order of the Ministry of Internal Affairs and Communications, a return stating matters concerning those deductions to the mayor of the municipality of the place of domicile as of the assessment date.
machine translation, not official
**第四項** 第一項ただし書に規定する者（第二項の規定により第一項の申告書を提出する義務を有する者を除く。）は、前年中において純損失又は雑損失の金額がある場合には、三月十五日までに同項の申告書を提出することができる。
art-317-2/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-2#art-317-2/par-4
A person prescribed in the proviso to paragraph (1) (excluding a person obligated to submit the return referred to in paragraph (1) pursuant to paragraph (2)) may, where there is an amount of net loss or casualty loss in the previous year, submit the return referred to in that paragraph by March 15.
machine translation, not official
**第五項** 第二百九十四条第一項第一号に掲げる者は、第三百十四条の七第一項（同項第四号に掲げる寄附金に係る部分に限る。）の規定により控除すべき金額の控除を受けようとする場合には、三月十五日までに、総務省令で定めるところにより、当該寄附金の額その他必要な事項を記載した申告書を、賦課期日現在における住所所在地の市町村長に提出しなければならない。
art-317-2/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-2#art-317-2/par-5
A person listed in Article 294, paragraph (1), item (i) must, when seeking the deduction of the amount to be deducted pursuant to Article 314-7, paragraph (1) (limited to the portion pertaining to donations listed in item (iv) of that paragraph), submit, by March 15, as provided by Order of the Ministry of Internal Affairs and Communications, a return stating the amount of those donations and other necessary matters to the mayor of the municipality of the place of domicile as of the assessment date.
machine translation, not official
**第六項** 第一項又は第四項の場合において、前年において支払を受けた給与で所得税法第百九十条の規定の適用を受けたものを有する第二百九十四条第一項第一号に掲げる者が、第一項の申告書を提出するときは、同項各号に掲げる事項のうち総務省令で定めるものについては、総務省令で定める記載によることができる。
art-317-2/par-6 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-2#art-317-2/par-6
In the case of paragraph (1) or (4), when a person listed in Article 294, paragraph (1), item (i) who has salary paid in the previous year to which Article 190 of the Income Tax Act applied submits the return referred to in paragraph (1), the person may, with respect to those of the matters listed in the items of that paragraph that are specified by Order of the Ministry of Internal Affairs and Communications, rely on the entries specified by Order of the Ministry of Internal Affairs and Communications.
machine translation, not official
**第七項** 市町村長は、市町村民税の賦課徴収について必要があると認める場合には、当該市町村の条例で定めるところにより、第二百九十四条第一項第一号に掲げる者のうち所得税法第二百二十六条第一項若しくは第三項の規定により前年の給与所得若しくは公的年金等に係る所得に係る源泉徴収票を交付されるもの又は同条第四項ただし書の規定により給与所得若しくは公的年金等に係る所得に係る源泉徴収票の交付を受けることができるものに、当該源泉徴収票又はその写しを提出させることができる。
art-317-2/par-7 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-2#art-317-2/par-7
Where the mayor of the municipality finds it necessary for the assessment and collection of municipal inhabitant tax, the mayor may, as provided by Municipal Ordinance of that municipality, have a person listed in Article 294, paragraph (1), item (i) who is issued a withholding receipt for salary income or income pertaining to public pension, etc. for the previous year pursuant to Article 226, paragraph (1) or (3) of the Income Tax Act, or who may receive issuance of a withholding receipt for salary income or income pertaining to public pension, etc. pursuant to the proviso to paragraph (4) of that Article, submit that withholding receipt or a copy of it.
machine translation, not official
**第八項** 市町村長は、市町村民税の賦課徴収について必要があると認める場合には、当該市町村の条例で定めるところにより、第二百九十四条第一項第二号に掲げる者に、賦課期日現在において有する事務所、事業所又は家屋敷の所在その他必要な事項を申告させることができる。
art-317-2/par-8 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-2#art-317-2/par-8
Where the mayor of the municipality finds it necessary for the assessment and collection of municipal inhabitant tax, the mayor may, as provided by Municipal Ordinance of that municipality, have a person listed in Article 294, paragraph (1), item (ii) report the location of the offices, places of business or residential premises that the person has as of the assessment date, and other necessary matters.
machine translation, not official
**第九項** 市町村長は、市町村民税の賦課徴収について必要があると認める場合には、当該市町村の条例で定めるところにより、新たに第二百九十四条第一項第三号又は第四号に掲げる者に該当することとなつた者に、その名称、代表者又は管理人の氏名、主たる事務所又は事業所の所在、当該市町村内に有する事務所、事業所又は寮等の所在、当該該当することとなつた日その他必要な事項を申告させることができる。
art-317-2/par-9 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-2#art-317-2/par-9
Where the mayor of the municipality finds it necessary for the assessment and collection of municipal inhabitant tax, the mayor may, as provided by Municipal Ordinance of that municipality, have a person who has newly come to fall under a person listed in Article 294, paragraph (1), item (iii) or (iv) report the person's name, the name of the representative or administrator, the location of the principal office or place of business, the location of offices, places of business or dormitories, etc. within that municipality, the date on which the person came to so fall, and other necessary matters.
machine translation, not official
### 第三百十七条の三
art-317-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-2#art-317-3
**第一項** 第二百九十四条第一項第一号の者が前年分の所得税につき所得税法第二条第一項第三十七号の確定申告書（以下本条において「確定申告書」という。）を提出した場合（政令で定める場合を除く。）には、本節の規定の適用については、当該確定申告書が提出された日に前条第一項から第四項までの規定による申告書が提出されたものとみなす。ただし、同日前に当該申告書が提出された場合は、この限りでない。
art-317-3/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-2#art-317-3/par-1
Where a person referred to in Article 294, paragraph (1), item (i) has submitted a final return referred to in Article 2, paragraph (1), item (xxxvii) of the Income Tax Act (referred to as the "final return" in this Article) for income tax for the previous year (excluding cases specified by Cabinet Order), for the purposes of applying the provisions of this Section, the return under paragraphs (1) through (4) of the preceding Article is deemed to have been submitted on the date on which that final return was submitted. However, this does not apply where that return was submitted before that date.
machine translation, not official
**第二項** 前項本文の場合には、当該確定申告書に記載された事項（総務省令で定める事項を除く。）のうち前条第一項各号又は第三項に規定する事項に相当するもの及び次項の規定により付記された事項（総務省令で定める事項を除く。）は、同条第一項から第四項までの規定による申告書に記載されたものとみなす。
art-317-3/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-2#art-317-3/par-2
In the case referred to in the main clause of the preceding paragraph, among the matters stated in that final return (excluding matters specified by Order of the Ministry of Internal Affairs and Communications), those corresponding to the matters prescribed in the items of paragraph (1) or in paragraph (3) of the preceding Article, and the matters appended pursuant to the following paragraph (excluding matters specified by Order of the Ministry of Internal Affairs and Communications), are deemed to have been stated in the return under paragraphs (1) through (4) of that Article.
machine translation, not official
**第三項** 第一項本文の場合には、確定申告書を提出する者は、当該確定申告書に、総務省令で定めるところにより、市町村民税の賦課徴収につき必要な事項を付記しなければならない。
art-317-3/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-2#art-317-3/par-3
In the case of the main clause of paragraph (1), a person who submits a final return must add to that final return, as provided by Order of the Ministry of Internal Affairs and Communications, the matters necessary for the assessment and collection of municipal inhabitant tax.
machine translation, not official
### 第三百十七条の三の二（個人の市町村民税に係る給与所得者の扶養親族等申告書） — Return of Dependents, etc. by Salary Earners Pertaining to Individual Municipal Inhabitant Tax
caption: machine translation, not official
art-317-3-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-2#art-317-3-2
**第一項** 所得税法第百九十四条第一項の規定により同項に規定する申告書を提出しなければならない者（以下この条において「給与所得者」という。）は、当該申告書の提出の際に経由すべき同項に規定する給与等の支払者（以下この条において「給与支払者」という。）から毎年最初に給与の支払を受ける日の前日までに、総務省令で定めるところにより、次に掲げる事項を記載した申告書を、当該給与支払者を経由して、当該給与所得者の住所所在地の市町村長に提出しなければならない。
art-317-3-2/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-2#art-317-3-2/par-1
A person who is required to submit the return prescribed in Article 194, paragraph (1) of the Income Tax Act pursuant to that paragraph (referred to as a "salary earner" in this Article) must, by the day before the day on which the salary earner first receives payment of salary each year from the payer of salary, etc. prescribed in that paragraph through whom the return is to be submitted (referred to as a "salary payer" in this Article), as provided by Order of the Ministry of Internal Affairs and Communications, submit a return stating the following matters, through that salary payer, to the mayor of the municipality of the place of domicile of that salary earner.
machine translation, not official
**一** 当該給与支払者の氏名又は名称
art-317-3-2/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-2#art-317-3-2/par-1/item-1
the name or appellation of that salary payer;
machine translation, not official
**二** 所得割の納税義務者（合計所得金額が千万円以下であるものに限る。）の自己と生計を一にする配偶者（第三百十三条第三項に規定する青色事業専従者に該当するもので同項に規定する給与の支払を受けるもの及び同条第四項に規定する事業専従者に該当するものを除く。次条第一項第二号において同じ。）（合計所得金額が百三十三万円以下であるものに限る。）の氏名
art-317-3-2/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-2#art-317-3-2/par-1/item-2
the name of the spouse who shares the same livelihood with the person liable for the income levy (that person being limited to one whose total income is 10,000,000 yen or less) (the spouse excluding one who falls under a relative employed only by a blue-return filer prescribed in Article 313, paragraph (3) and receives the salary prescribed in that paragraph, and one who falls under a relative employed only in the business prescribed in paragraph (4) of that Article; the same applies in paragraph (1), item (ii) of the following Article) (limited to one whose total income is 1,330,000 yen or less);
machine translation, not official
**三** 扶養親族又は特定親族の氏名
art-317-3-2/par-1/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-2#art-317-3-2/par-1/item-3
the name of a dependent or specified relative;
machine translation, not official
**四** その他総務省令で定める事項
art-317-3-2/par-1/item-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-2#art-317-3-2/par-1/item-4
other matters specified by Order of the Ministry of Internal Affairs and Communications.
machine translation, not official
**第二項** 前項の規定による申告書を給与支払者を経由して提出する場合において、当該申告書に記載すべき事項がその年の前年において当該給与支払者を経由して提出した同項の規定による申告書（その者が当該前年の中途において次項の規定による申告書を当該給与支払者を経由して提出した場合には、当該前年の最後に提出した同項の規定による申告書）に記載した事項と異動がないときは、給与所得者は、総務省令で定めるところにより、前項の規定により記載すべき事項に代えて当該異動がない旨を記載した同項の規定による申告書を提出することができる。
art-317-3-2/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-2#art-317-3-2/par-2
In the case where the return under the preceding paragraph is submitted through the salary payer, if the matters to be stated in that return are unchanged from the matters stated in the return under that paragraph submitted through that salary payer in the previous year of that year (or, if that person submitted the return under the following paragraph through that salary payer in the course of that previous year, the return under that paragraph last submitted in that previous year), the salary earner may, as provided by Order of the Ministry of Internal Affairs and Communications, submit, in place of the matters to be stated under the preceding paragraph, a return under that paragraph stating that there is no such change.
machine translation, not official
**第三項** 第一項の規定による申告書を提出した給与所得者は、その年の中途において当該申告書に記載した事項について異動を生じた場合には、同項の給与支払者からその異動を生じた日後最初に給与の支払を受ける日の前日までに、総務省令で定めるところにより、その異動の内容その他総務省令で定める事項を記載した申告書を、当該給与支払者を経由して、当該給与所得者の住所所在地の市町村長に提出しなければならない。
art-317-3-2/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-2#art-317-3-2/par-3
A salary earner who has submitted the return under paragraph (1) must, if a change arises in the course of the year in the matters stated in that return, by the day before the day on which the salary earner first receives payment of salary from the salary payer referred to in that paragraph after the day on which the change arose, as provided by Order of the Ministry of Internal Affairs and Communications, submit a return stating the particulars of the change and other matters specified by Order of the Ministry of Internal Affairs and Communications, through that salary payer, to the mayor of the municipality of the place of domicile of that salary earner.
machine translation, not official
**第四項** 第一項及び前項の場合において、これらの規定による申告書がその提出の際に経由すべき給与支払者に受理されたときは、その申告書は、その受理された日にこれらの規定に規定する市町村長に提出されたものとみなす。
art-317-3-2/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-2#art-317-3-2/par-4
In the case referred to in paragraph (1) and the preceding paragraph, when the return under those provisions is accepted by the salary payer through whom it is to be submitted, that return is deemed to have been submitted, on the day on which it was accepted, to the mayor of the municipality prescribed in those provisions.
machine translation, not official
**第五項** 給与所得者は、第一項及び第三項の規定による申告書の提出の際に経由すべき給与支払者が電磁的方法（電子情報処理組織を使用する方法その他の情報通信の技術を利用する方法であつて総務省令で定めるものをいう。以下この節において同じ。）による当該申告書に記載すべき事項の提供を適正に受けることができる措置を講じていることその他の政令で定める要件を満たす場合には、総務省令で定めるところにより、当該申告書の提出に代えて、当該給与支払者に対し、当該申告書に記載すべき事項を電磁的方法により提供することができる。
art-317-3-2/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-2#art-317-3-2/par-5
If the salary payer through whom the return under paragraphs (1) and (3) is to be submitted has taken measures enabling it to properly receive, by electronic or magnetic means (meaning a method using an electronic data processing system or other method using information and communications technology that is specified by Order of the Ministry of Internal Affairs and Communications; the same applies hereinafter in this Section), the provision of the matters to be stated in that return, and otherwise satisfies the requirements specified by Cabinet Order, a salary earner may, as provided by Order of the Ministry of Internal Affairs and Communications, in lieu of submitting that return, provide to that salary payer, by electronic or magnetic means, the matters to be stated in that return.
machine translation, not official
**第六項** 前項の規定の適用がある場合における第四項の規定の適用については、同項中「申告書が」とあるのは「申告書に記載すべき事項を」と、「給与支払者に受理されたとき」とあるのは「給与支払者が提供を受けたとき」と、「受理された日」とあるのは「提供を受けた日」とする。
art-317-3-2/par-6 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-2#art-317-3-2/par-6
With regard to the application of the provisions of paragraph (4) where the provisions of the preceding paragraph apply, the phrase "the return under those provisions is" in that paragraph is deemed to be replaced with "the matters to be stated in the return under those provisions are", "accepted by the salary payer" with "provided to the salary payer", and "the day on which it was accepted" with "the day on which they were provided".
machine translation, not official
### 第三百十七条の三の三（個人の市町村民税に係る公的年金等受給者の扶養親族等申告書） — Return of Dependents, etc. by Recipients of Public Pensions, etc. Pertaining to Individual Municipal Inhabitant Tax
caption: machine translation, not official
art-317-3-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-3-3#art-317-3-3
**第一項** 次に掲げる者（以下この条において「公的年金等受給者」という。）は、公的年金等支払者（所得税法第二百三条の六第一項に規定する申告書の提出の際に経由すべき同項に規定する公的年金等（以下この項において「公的年金等」という。）の支払者をいう。以下この条において同じ。）から毎年最初に公的年金等の支払を受ける日の前日までに、総務省令で定めるところにより、次項各号に掲げる事項を記載した申告書を、当該公的年金等支払者を経由して、当該公的年金等受給者の住所所在地の市町村長に提出しなければならない。
art-317-3-3/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-3-3#art-317-3-3/par-1
A person listed in the following items (referred to as a "recipient of public pensions, etc." in this Article) must, by the day before the day on which the person first receives payment of public pension, etc. each year from the payer of public pensions, etc. (meaning the payer of the public pension, etc. prescribed in Article 203-6, paragraph (1) of the Income Tax Act (referred to as "public pension, etc." in this paragraph) through whom the return prescribed in that paragraph is to be submitted; the same applies hereinafter in this Article), as provided by Order of the Ministry of Internal Affairs and Communications, submit a return stating the matters set forth in the items of the following paragraph, through that payer of public pensions, etc., to the mayor of the municipality of the place of domicile of that recipient of public pensions, etc.
machine translation, not official
**一** 所得税法第二百三条の六第一項の規定により同項に規定する申告書を提出しなければならない者
art-317-3-3/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-3-3#art-317-3-3/par-1/item-1
a person who must submit the return prescribed in Article 203-6, paragraph (1) of the Income Tax Act pursuant to that paragraph;
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**二** この法律の施行地において公的年金等（所得税法第二百三条の七の規定の適用を受けるものを除く。）の支払を受ける第二百九十四条第一項第一号に掲げる者であつて、特定配偶者（所得割の納税義務者（合計所得金額が九百万円以下であるものに限る。）の自己と生計を一にする配偶者（合計所得金額が九十五万円以下であるものに限る。）をいう。次号及び次項第三号において同じ。）（退職手当等（第三百二十八条に規定する退職手当等に限る。以下この号において同じ。）に係る所得を有する者に限る。）又は扶養親族（年齢十六歳未満の者又は控除対象扶養親族であつて退職手当等に係る所得を有する者に限る。）若しくは特定親族（退職手当等に係る所得を有する者であつて、合計所得金額が八十五万円以下であるものに限る。）を有する者
art-317-3-3/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-3-3#art-317-3-3/par-1/item-2
a person listed in Article 294, paragraph (1), item (i) who receives payment of public pension, etc. (excluding that to which Article 203-7 of the Income Tax Act applies) in the area where this Act is enforced, and who has a specified spouse (meaning a spouse who shares a livelihood with the person liable for the income levy (limited to a person whose total income is 9,000,000 yen or less) (limited to a person whose total income is 950,000 yen or less); the same applies in the following item and item (iii) of the following paragraph) (limited to a person who has income pertaining to severance pay or other such compensation, etc. (limited to the severance pay or other such compensation, etc. prescribed in Article 328; the same applies hereinafter in this item)), or a dependent (limited to a person under 16 years of age, or a claimable dependent who has income pertaining to severance pay or other such compensation, etc.) or a specified relative (limited to a person who has income pertaining to severance pay or other such compensation, etc. and whose total income is 850,000 yen or less);
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**三** この法律の施行地において公的年金等（所得税法第二百三条の七の規定の適用を受けるものに限る。）の支払を受ける第二百九十四条第一項第一号に掲げる者（当該年中に支払を受けるべき当該公的年金等の額がその年最初に当該公的年金等の支払を受けるべき日の前日の現況において政令で定める金額に満たない者を除く。）であつて、障害者、寡婦若しくはひとり親に該当する者又は特定配偶者若しくは扶養親族（年齢十六歳未満の者又は控除対象扶養親族に限る。）若しくは特定親族（合計所得金額が八十五万円以下であるものに限る。）を有する者
art-317-3-3/par-1/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-3-3#art-317-3-3/par-1/item-3
a person listed in Article 294, paragraph (1), item (i) who receives payment of public pension, etc. (limited to that to which Article 203-7 of the Income Tax Act applies) in the area where this Act is enforced (excluding a person for whom the amount of that public pension, etc. to be paid during that year is less than the amount specified by Cabinet Order as of the day before the day on which the person is first to receive payment of that public pension, etc. in that year), and who is a person with a disability, a widow or a single parent, or who has a specified spouse, a dependent (limited to a person under 16 years of age or a claimable dependent) or a specified relative (limited to a person whose total income is 850,000 yen or less).
machine translation, not official
**第二項** 前項の規定による申告書の記載事項は、次に掲げる事項とする。
art-317-3-3/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-3-3#art-317-3-3/par-2
The matters to be stated in the return under the preceding paragraph are the following:
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**一** 公的年金等支払者の名称
art-317-3-3/par-2/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-3-3#art-317-3-3/par-2/item-1
the appellation of the payer of public pensions, etc.;
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**二** 公的年金等受給者が、特別障害者又はその他の障害者に該当する場合にはその旨及びその該当する事実並びに寡婦又はひとり親に該当する場合にはその旨
art-317-3-3/par-2/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-3-3#art-317-3-3/par-2/item-2
where the recipient of public pensions, etc. falls under a person with a particular disability or any other person with a disability, that fact and the facts under which the recipient falls under that category, and where the recipient falls under a widow or single parent, that fact;
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**三** 特定配偶者の氏名
art-317-3-3/par-2/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-3-3#art-317-3-3/par-2/item-3
the name of the specified spouse;
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**四** 扶養親族又は特定親族の氏名
art-317-3-3/par-2/item-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-3-3#art-317-3-3/par-2/item-4
the name of a dependent or specified relative;
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**五** その他総務省令で定める事項
art-317-3-3/par-2/item-5 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-3-3#art-317-3-3/par-2/item-5
other matters specified by Order of the Ministry of Internal Affairs and Communications.
machine translation, not official
**第三項** 第一項の規定による申告書を公的年金等支払者を経由して提出する場合において、当該申告書に記載すべき事項がその年の前年において当該公的年金等支払者を経由して提出した同項の規定による申告書に記載した事項と異動がないときは、公的年金等受給者は、当該公的年金等支払者が所得税法第二百三条の六第二項に規定する国税庁長官の承認を受けている場合に限り、総務省令で定めるところにより、第一項の規定により記載すべき事項に代えて当該異動がない旨を記載した同項の規定による申告書を提出することができる。
art-317-3-3/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-3-3#art-317-3-3/par-3
In the case where the return under paragraph (1) is submitted through the payer of public pensions, etc., if the matters to be stated in that return are unchanged from the matters stated in the return under that paragraph submitted through that payer of public pensions, etc. in the previous year of that year, the recipient of public pensions, etc. may, only if that payer of public pensions, etc. has obtained the approval of the Commissioner of the National Tax Agency prescribed in Article 203-6, paragraph (2) of the Income Tax Act, as provided by Order of the Ministry of Internal Affairs and Communications, submit, in place of the matters to be stated under paragraph (1), a return under that paragraph stating that there is no such change.
machine translation, not official
**第四項** 第一項の場合において、同項の規定による申告書がその提出の際に経由すべき公的年金等支払者に受理されたときは、その申告書は、その受理された日に同項に規定する市町村長に提出されたものとみなす。
art-317-3-3/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-3-3#art-317-3-3/par-4
In the case referred to in paragraph (1), when the return under that paragraph is accepted by the payer of public pensions, etc. through whom it is to be submitted, that return is deemed to have been submitted, on the day on which it was accepted, to the mayor of the municipality prescribed in that paragraph.
machine translation, not official
**第五項** 公的年金等受給者は、第一項の規定による申告書の提出の際に経由すべき公的年金等支払者が電磁的方法による当該申告書に記載すべき事項の提供を適正に受けることができる措置を講じていることその他の政令で定める要件を満たす場合には、総務省令で定めるところにより、当該申告書の提出に代えて、当該公的年金等支払者に対し、当該申告書に記載すべき事項を電磁的方法により提供することができる。
art-317-3-3/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-3-3#art-317-3-3/par-5
If the payer of public pensions, etc. through whom the return under paragraph (1) is to be submitted has taken measures enabling it to properly receive, by electronic or magnetic means, the provision of the matters to be stated in that return, and otherwise satisfies the requirements specified by Cabinet Order, a recipient of public pensions, etc. may, as provided by Order of the Ministry of Internal Affairs and Communications, in lieu of submitting that return, provide to that payer of public pensions, etc., by electronic or magnetic means, the matters to be stated in that return.
machine translation, not official
**第六項** 前項の規定の適用がある場合における第四項の規定の適用については、同項中「申告書が」とあるのは「申告書に記載すべき事項を」と、「公的年金等支払者に受理されたとき」とあるのは「公的年金等支払者が提供を受けたとき」と、「受理された日」とあるのは「提供を受けた日」とする。
art-317-3-3/par-6 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-3-3#art-317-3-3/par-6
With regard to the application of the provisions of paragraph (4) where the provisions of the preceding paragraph apply, the phrase "the return under that paragraph is" in that paragraph is deemed to be replaced with "the matters to be stated in the return under that paragraph are", "accepted by the payer of public pensions, etc." with "provided to the payer of public pensions, etc.", and "the day on which it was accepted" with "the day on which they were provided".
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### 第三百十七条の四（市町村民税に係る虚偽の申告に関する罪） — Offenses Concerning False Returns Pertaining to Municipal Inhabitant Tax
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art-317-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-3-3#art-317-4
**第一項** 第三百十七条の二第一項から第五項までの規定により提出すべき申告書に虚偽の記載をして提出したとき、又は同条第八項若しくは第九項の規定により申告すべき事項について虚偽の申告をしたときは、その違反行為をした者は、一年以下の拘禁刑又は五十万円以下の罰金に処する。
art-317-4/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-3-3#art-317-4/par-1
Where a person has submitted a return required to be submitted under Article 317-2, paragraphs (1) through (5) with a false statement in it, or has made a false declaration of the matters to be declared under paragraph (8) or (9) of that Article, the person who committed the violation is to be punished by imprisonment for not more than one year or a fine of not more than 500,000 yen.
machine translation, not official
**第二項** 法人の代表者（人格のない社団等の管理人を含む。）又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務又は財産に関して前項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、同項の罰金刑を科する。
art-317-4/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-3-3#art-317-4/par-2
Where a representative of a corporation (including an administrator of an association or foundation without juridical personality), or an agent, employee or other worker of a corporation or person, has committed the violation under the preceding paragraph in connection with the business or property of that corporation or person, in addition to punishing the offender, the fine prescribed in that paragraph is to be imposed on that corporation or person.
machine translation, not official
**第三項** 人格のない社団等について前項の規定の適用がある場合には、その代表者又は管理人がその訴訟行為につき当該人格のない社団等を代表するほか、法人を被告人又は被疑者とする場合の刑事訴訟に関する法律の規定を準用する。
art-317-4/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-3-3#art-317-4/par-3
Where the provisions of the preceding paragraph apply to an association or foundation without juridical personality, in addition to the representative or administrator of the association or foundation without juridical personality representing it in its procedural acts, the provisions of laws and regulations concerning criminal proceedings in the case where a corporation is the defendant or suspect apply mutatis mutandis.
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### 第三百十七条の五（市町村民税に係る不申告に関する過料） — Non-penal Fines for Failure to File Concerning Municipal Inhabitant Tax
caption: machine translation, not official
art-317-5 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-3-3#art-317-5
**第一項** 市町村は、市町村民税の納税義務者が第三百十七条の二第一項若しくは第二項の規定により提出すべき申告書を正当な理由がなくて提出しなかつた場合又は同条第八項若しくは第九項の規定により申告すべき事項について正当な理由がなくて申告をしなかつた場合においては、その者に対し、当該市町村の条例で十万円以下の過料を科する旨の規定を設けることができる。
art-317-5/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-3-3#art-317-5/par-1
A municipality may, where a person liable for municipal inhabitant tax has failed, without justifiable grounds, to submit a return that is to be submitted under Article 317-2, paragraph (1) or (2), or has failed, without justifiable grounds, to make a declaration of the matters to be declared under paragraph (8) or (9) of that Article, establish a provision in its Municipal Ordinance imposing a non-penal fine of not more than 100,000 yen on that person.
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### 第三百十七条の六（給与支払報告書等の提出義務） — Obligation to Submit Salary Payment Reports, etc.
caption: machine translation, not official
art-317-6 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-317-6
**第一項** 一月一日現在において給与の支払をする者（法人でない社団又は財団で代表者又は管理人の定めのあるものを含む。以下この節において同じ。）で、当該給与の支払をする際所得税法第百八十三条の規定により所得税を徴収する義務があるものは、同月三十一日までに、総務省令で定めるところにより、当該給与の支払を受けている者についてその者に係る前年中の給与所得の金額その他必要な事項を当該給与の支払を受けている者の同月一日現在における住所所在の市町村別に作成された給与支払報告書に記載し、これを当該市町村の長に提出しなければならない。
art-317-6/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-317-6/par-1
A person who pays salary as of January 1 (including an association or foundation that is not a corporation and has a designated representative or administrator; the same applies hereinafter in this Section) and who is obligated, when paying that salary, to collect income tax under Article 183 of the Income Tax Act must, by January 31, as provided by Order of the Ministry of Internal Affairs and Communications, state the amount of salary income for the previous year and other necessary matters concerning each person who receives that salary in a salary payment report prepared separately for each municipality in which that person has a domicile as of January 1, and submit it to the mayor of that municipality.
machine translation, not official
**第二項** 前項の規定により給与支払報告書を提出する義務がある者は、同項の規定により市町村長に提出した給与支払報告書に記載された給与の支払を受けている者のうち四月一日現在において給与の支払を受けなくなつたものがある場合には、同月十五日までに、総務省令で定めるところにより、その旨を記載した届出書を当該市町村長に提出しなければならない。
art-317-6/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-317-6/par-2
A person who is obligated to submit a salary payment report under the preceding paragraph must, where, among the persons who receive salary stated in the salary payment report submitted to the mayor of a municipality under that paragraph, there is any who no longer receives salary as of April 1, submit to that mayor, by April 15, as provided by Order of the Ministry of Internal Affairs and Communications, a written notification stating that fact.
machine translation, not official
**第三項** 前二項に定めるもののほか、給与の支払をする者で給与の支払をする際所得税法第百八十三条の規定により所得税を徴収する義務のあるものは、当該給与の支払を受けている者のうち給与の支払を受けなくなつたものがある場合には、その給与の支払を受けなくなつた日の属する年の翌年の一月三十一日までに、総務省令で定めるところにより、当該給与の支払を受けなくなつた者についてその者に係る給与の支払を受けなくなつた日の属する年の給与所得の金額その他必要な事項を当該給与の支払を受けなくなつた者のその給与の支払を受けなくなつた日現在における住所所在の市町村別に作成された給与支払報告書に記載し、これを当該市町村の長に提出しなければならない。ただし、その給与の支払を受けなくなつた日の属する年に当該給与の支払をする者から支払を受けた給与の金額の総額が三十万円以下である者については、この限りでない。
art-317-6/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-317-6/par-3
In addition to what is provided in the preceding two paragraphs, a person who pays salary and is obligated, when paying that salary, to collect income tax under Article 183 of the Income Tax Act must, where there is any person among those who receive that salary who no longer receives salary, by January 31 of the year following the year that includes the day on which the person no longer received salary, as provided by Order of the Ministry of Internal Affairs and Communications, state the amount of salary income for the year that includes the day on which the person no longer received salary and other necessary matters concerning that person who no longer received salary in a salary payment report prepared separately for each municipality in which that person had a domicile as of the day on which the person no longer received salary, and submit it to the mayor of that municipality; provided, however, that this does not apply to a person for whom the total amount of salary received from the person paying that salary in the year that includes the day on which the person no longer received salary is 300,000 yen or less.
machine translation, not official
**第四項** 一月一日現在において公的年金等の支払をする者で、当該公的年金等の支払をする際所得税法第二百三条の二の規定により所得税を徴収する義務があるものは、同月三十一日までに、総務省令で定めるところにより、当該公的年金等の支払を受けている者についてその者に係る前年中の公的年金等の支払額その他必要な事項を当該公的年金等の支払を受けている者の同月一日現在における住所所在の市町村別に作成された公的年金等支払報告書に記載し、これを当該市町村の長に提出しなければならない。
art-317-6/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-317-6/par-4
A person who pays public pension, etc. as of January 1 and who is obligated, when paying that public pension, etc., to collect income tax under Article 203-2 of the Income Tax Act must, by January 31, as provided by Order of the Ministry of Internal Affairs and Communications, state the amount of public pension, etc. paid for the previous year and other necessary matters concerning each person who receives that public pension, etc. in a public pension payment report prepared separately for each municipality in which that person has a domicile as of January 1, and submit it to the mayor of that municipality.
machine translation, not official
**第五項** 第一項又は第三項の規定により給与支払報告書を提出する義務がある者で、当該給与支払報告書の提出期限の属する年において所得税法第二百二十六条第一項に規定する源泉徴収票について同法第二百二十八条の四第一項の規定の適用を受けるものは、第一項又は第三項の規定にかかわらず、当該給与支払報告書に記載すべきものとされるこれらの規定に規定する事項（第二号及び第七項において「給与支払報告書記載事項」という。）を次に掲げる方法のいずれかにより第一項又は第三項に規定する市町村の長に提供しなければならない。
art-317-6/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-317-6/par-5
A person who is obligated to submit a salary payment report under paragraph (1) or (3) and to whom Article 228-4, paragraph (1) of the Income Tax Act applies in respect of the withholding receipt prescribed in Article 226, paragraph (1) of that Act in the year that includes the deadline for filing that salary payment report must, notwithstanding paragraph (1) or (3), provide the matters prescribed in those provisions that are to be stated in that salary payment report (referred to as "particulars of the salary payment report" in item (ii) and paragraph (7)) to the mayor of the municipality prescribed in paragraph (1) or (3) by any of the following methods:
machine translation, not official
**一** 総務省令で定めるところにより、地方税関係手続用電子情報処理組織（第七百六十二条第一号に規定する地方税関係手続用電子情報処理組織をいう。以下この節において同じ。）を使用し、かつ、地方税共同機構（以下この節において「機構」という。）を経由して行う方法
art-317-6/par-5/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-317-6/par-5/item-1
a method of using, as provided by Order of the Ministry of Internal Affairs and Communications, the electronic data processing system for local tax procedures (meaning the electronic data processing system for local tax procedures prescribed in Article 762, item (i); the same applies hereinafter in this Section) and passing through the Local Tax Joint Organization (referred to as "the Organization" in this Section);
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**二** 当該給与支払報告書記載事項を総務省令で定めるところにより記録した光ディスクその他の総務省令で定める記録用の媒体（以下この条において「光ディスク等」という。）を提出する方法
art-317-6/par-5/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-317-6/par-5/item-2
a method of submitting an optical disc or other recording medium specified by Order of the Ministry of Internal Affairs and Communications (referred to as an "optical disc, etc." in this Article) on which the particulars of the salary payment report have been recorded as provided by Order of the Ministry of Internal Affairs and Communications.
machine translation, not official
**第六項** 第四項の規定により公的年金等支払報告書を提出する義務がある者で、当該公的年金等支払報告書の提出期限の属する年において所得税法第二百二十六条第三項に規定する源泉徴収票について同法第二百二十八条の四第一項の規定の適用を受けるものは、第四項の規定にかかわらず、当該公的年金等支払報告書に記載すべきものとされる同項に規定する事項（第二号及び次項において「公的年金等支払報告書記載事項」という。）を、第三百二十一条の七の二第一項に規定する老齢等年金給付の支払をする者にあつては次に掲げる方法のいずれかにより、それ以外の公的年金等の支払をする者にあつては第一号又は第二号に掲げる方法のいずれかにより、第四項に規定する市町村の長に提供しなければならない。
art-317-6/par-6 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-317-6/par-6
A person who is obligated to submit a public pension payment report under paragraph (4) and to whom Article 228-4, paragraph (1) of the Income Tax Act applies in respect of the withholding receipt prescribed in Article 226, paragraph (3) of that Act in the year that includes the deadline for filing that public pension payment report must, notwithstanding paragraph (4), provide the matters prescribed in that paragraph that are to be stated in that public pension payment report (referred to as "particulars of a public pension payment report" in item (ii) and the following paragraph) to the mayor of the municipality prescribed in paragraph (4), by any of the following methods in the case of a person who pays the old age, etc. pension benefit prescribed in Article 321-7-2, paragraph (1), or by either the method set forth in item (i) or the method set forth in item (ii) in the case of a person who pays any other public pension, etc.:
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**一** 総務省令で定めるところにより、地方税関係手続用電子情報処理組織を使用し、かつ、機構を経由して行う方法
art-317-6/par-6/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-317-6/par-6/item-1
a method of using, as provided by Order of the Ministry of Internal Affairs and Communications, the electronic data processing system for local tax procedures and passing through the Organization;
machine translation, not official
**二** 当該公的年金等支払報告書記載事項を総務省令で定めるところにより記録した光ディスク等を提出する方法
art-317-6/par-6/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-317-6/par-6/item-2
a method of submitting an optical disc, etc. on which the particulars of a public pension payment report have been recorded as provided by Order of the Ministry of Internal Affairs and Communications;
machine translation, not official
**三** 第一号に掲げるもののほか、機構を経由して行う方法として総務省令で定める方法
art-317-6/par-6/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-317-6/par-6/item-3
in addition to the method set forth in item (i), a method passing through the Organization that is specified by Order of the Ministry of Internal Affairs and Communications.
machine translation, not official
**第七項** 第一項、第三項又は第四項の規定により給与支払報告書又は公的年金等支払報告書（以下この項及び次項において「報告書」という。）を提出すべき者（前二項の規定の適用を受ける者を除く。）は、その者が提出すべき報告書の給与支払報告書記載事項又は公的年金等支払報告書記載事項（次項及び第九項において「記載事項」という。）を記録した光ディスク等の提出をもつて当該報告書の提出に代えることができる。
art-317-6/par-7 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-317-6/par-7
A person who is to submit a salary payment report or a public pension payment report (hereinafter in this paragraph and the following paragraph referred to as a "report") under paragraph (1), (3) or (4) (excluding a person to whom the preceding two paragraphs apply) may submit, in lieu of submitting that report, an optical disc, etc. on which the particulars of the salary payment report or the particulars of the public pension payment report of the report that the person is to submit (referred to as the "required particulars" in the following paragraph and paragraph (9)) have been recorded.
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**第八項** 第五項又は第六項の規定により行われた記載事項の提供及び前項の規定により行われた光ディスク等の提出については、第一項、第三項又は第四項の規定により報告書の提出が行われたものとみなして、第四十五条の二第二項、第三百十七条の二第二項、この条第一項から第四項まで、次条及び第三百二十一条の四第三項の規定を適用する。
art-317-6/par-8 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-317-6/par-8
With regard to the provision of required particulars made pursuant to paragraph (5) or (6) and the submission of an optical disc, etc. made pursuant to the preceding paragraph, Article 45-2, paragraph (2), Article 317-2, paragraph (2), paragraphs (1) through (4) of this Article, the following Article and Article 321-4, paragraph (3) apply by deeming that a report was submitted under paragraph (1), (3) or (4).
machine translation, not official
**第九項** 第五項（第一号に係る部分に限る。）又は第六項（第一号に係る部分に限る。）の規定により行われた記載事項の提供は、第七百六十二条第一号の機構の使用に係る電子計算機（入出力装置を含む。第三百二十一条の四第十一項及び第三百二十一条の八第六十五項において同じ。）に備えられたファイルへの記録がされた時に第五項又は第六項に規定する市町村の長に到達したものとみなす。
art-317-6/par-9 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-317-6/par-9
The provision of required particulars made pursuant to paragraph (5) (limited to the part relating to item (i)) or paragraph (6) (limited to the part relating to item (i)) is deemed to have reached the mayor of the municipality prescribed in paragraph (5) or (6) at the time when the matters are recorded in a file kept on a computer (including input-output devices; the same applies in Article 321-4, paragraph (11) and Article 321-8, paragraph (65)) used by the Organization referred to in Article 762, item (i).
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### 第三百十七条の七（給与支払報告書等の提出義務違反に関する罪） — Offenses Concerning Violation of the Obligation to Submit Salary Payment Reports, etc.
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art-317-7 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-317-7
**第一項** 前条第一項から第四項までの規定により提出すべき給与支払報告書、届出書若しくは公的年金等支払報告書を提出しなかつたとき、又は虚偽の記載をした給与支払報告書、届出書若しくは公的年金等支払報告書を提出したときは、その違反行為をした者は、一年以下の拘禁刑又は五十万円以下の罰金に処する。
art-317-7/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-317-7/par-1
Where a person has failed to submit a salary payment report, written notification or public pension payment report that is to be submitted under paragraphs (1) through (4) of the preceding Article, or has submitted a salary payment report, written notification or public pension payment report containing a false statement, the person who committed the violation is to be punished by imprisonment for not more than one year or a fine of not more than 500,000 yen.
machine translation, not official
**第二項** 法人の代表者又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務に関して前項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、同項の罰金刑を科する。
art-317-7/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-317-7/par-2
Where the representative of a corporation, or the agent, employee or other worker of a corporation or person, has committed a violation referred to in the preceding paragraph in connection with the business of that corporation or person, the fine prescribed in that paragraph is also imposed on that corporation or person, in addition to punishing the offender.
machine translation, not official
**第三項** 法人でない社団又は財団で代表者又は管理人の定めのあるものについて前項の規定の適用がある場合には、その代表者又は管理人がその訴訟行為につき当該法人でない社団又は財団で代表者又は管理人の定めのあるものを代表するほか、法人を被告人又は被疑者とする場合の刑事訴訟に関する法律の規定を準用する。
art-317-7/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-317-7/par-3
When the preceding paragraph applies to an association or foundation that is not a corporation and has a designated representative or administrator, that representative or administrator represents that association or foundation that is not a corporation and has a designated representative or administrator in its procedural acts, and in addition, the provisions of laws and regulations on criminal proceedings in the case where a corporation is the defendant or suspect apply mutatis mutandis.
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## 第四款 賦課及び徴収 — Subsection 4 Assessment and Collection
heading: machine translation, not official
ch-3/sec-1/subsec-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-6#ch-3/sec-1/subsec-4
### 第三百十八条（個人の市町村民税の賦課期日） — Assessment Date for Individual Municipal Inhabitant Tax
caption: machine translation, not official
art-318 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-318
**第一項** 個人の市町村民税の賦課期日は、当該年度の初日の属する年の一月一日とする。
art-318/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-318/par-1
The assessment date for individual municipal inhabitant tax is January 1 of the year that includes the first day of the fiscal year in question.
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### 第三百十九条（個人の市町村民税の徴収の方法等） — Method of Collection of Individual Municipal Inhabitant Tax, etc.
caption: machine translation, not official
art-319 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-319
**第一項** 個人の市町村民税の徴収については、第三百二十一条の三、第三百二十一条の七の二第一項若しくは第二項、第三百二十一条の七の八第一項又は第三百二十八条の四の規定により特別徴収の方法による場合を除くほか、普通徴収の方法によらなければならない。
art-319/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-319/par-1
The collection of individual municipal inhabitant tax must be carried out by the method of ordinary collection, except where it is carried out by the method of special collection under Article 321-3, Article 321-7-2, paragraph (1) or (2), Article 321-7-8, paragraph (1) or Article 328-4.
machine translation, not official
**第二項** 市町村は、個人の市町村民税を賦課し、及び徴収する場合には、この法律又は森林環境税及び森林環境譲与税に関する法律に特別の定めがある場合を除くほか、当該個人の道府県民税及び森林環境税を併せて賦課し、及び徴収するものとする。
art-319/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-319/par-2
When a municipality assesses and collects individual municipal inhabitant tax, it is to assess and collect the individual prefectural inhabitant tax and the forest environment tax of the individual concerned together with it, except as otherwise specially provided in this Act or the Act on the Forest Environment Tax and the Forest Environment Transfer Tax.
machine translation, not official
### 第三百十九条の二（個人の市町村民税の普通徴収の手続） — Procedures for Ordinary Collection of Individual Municipal Inhabitant Tax
caption: machine translation, not official
art-319-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-319-2
**第一項** 個人の市町村民税を普通徴収の方法によつて徴収しようとする場合において納税者に交付する納税通知書には、所得割額及び均等割額の合算額から第三百二十一条の四第一項の給与所得に係る特別徴収税額（二以上の特別徴収義務者に徴収させている場合においては、その合計額とする。次項において同じ。）並びに第三百二十一条の七の四第一項の年金所得に係る特別徴収税額及び第三百二十一条の七の八第一項の年金所得に係る仮特別徴収税額の合算額を控除した額並びにこれらの算定の基礎を記載しなければならない。
art-319-2/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-319-2/par-1
A tax notice delivered to a taxpayer where individual municipal inhabitant tax is to be collected by the method of ordinary collection must state the amount obtained by deducting, from the total of the income levy amount and the per capita levy amount, the total of the amount of tax specially collected on salary income under Article 321-4, paragraph (1) (or the total thereof where the tax is collected by two or more special collection agents; the same applies in the following paragraph), the special collection tax amount on pension income under Article 321-7-4, paragraph (1) and the provisional special collection tax amount on pension income under Article 321-7-8, paragraph (1), together with the basis for calculating them.
machine translation, not official
**第二項** 前項の納税通知書のうち、特別徴収の方法によつて徴収される個人の市町村民税がある納税者に係るものには、当該納税者が当該年度の中途において給与又は第三百二十一条の七の四第二項に規定する特別徴収対象年金給付の支払を受けなくなつたこと等により個人の市町村民税を特別徴収の方法によつて徴収されないこととなつた場合においては、第三百二十一条の四第一項の給与所得に係る特別徴収税額並びに第三百二十一条の七の四第一項の年金所得に係る特別徴収税額及び第三百二十一条の七の八第一項の年金所得に係る仮特別徴収税額のうちその特別徴収の方法によつて徴収されないこととなつた額は普通徴収の方法によつて徴収されるものであることを併せて記載しなければならない。
art-319-2/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-319-2/par-2
The tax notice under the preceding paragraph relating to a taxpayer from whom individual municipal inhabitant tax is to be collected by the method of special collection must also state, in the case where the individual municipal inhabitant tax is no longer to be collected from that taxpayer by the method of special collection because, for example, the taxpayer has ceased to receive salary or the pension benefit subject to special collection prescribed in Article 321-7-4, paragraph (2) in the course of the fiscal year, that, of the amount of tax specially collected on salary income under Article 321-4, paragraph (1), the special collection tax amount on pension income under Article 321-7-4, paragraph (1) and the provisional special collection tax amount on pension income under Article 321-7-8, paragraph (1), the amount that is no longer to be collected by the method of special collection is to be collected by the method of ordinary collection.
machine translation, not official
**第三項** 第一項の納税通知書は、遅くとも、納期限前十日までに納税者に交付しなければならない。
art-319-2/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-319-2/par-3
The tax notice under paragraph (1) must be delivered to the taxpayer no later than 10 days before the due date for payment.
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### 第三百二十条（普通徴収に係る個人の市町村民税の納期） — Payment Period for Individual Municipal Inhabitant Tax Subject to Ordinary Collection
caption: machine translation, not official
art-320 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-320
**第一項** 普通徴収の方法によつて徴収する個人の市町村民税の納期は、六月、八月、十月及び一月中（当該個人の市町村民税額が均等割額に相当する金額以下である場合にあつては、六月中）において、当該市町村の条例で定める。但し、特別の事情がある場合においては、これと異なる納期を定めることができる。
art-320/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-320/par-1
The payment period for individual municipal inhabitant tax collected by the method of ordinary collection is to be specified by Municipal Ordinance of the municipality concerned, within June, August, October and January (within June, where the amount of that individual municipal inhabitant tax is equal to or less than the amount equivalent to the per capita levy amount); provided, however, that where there are special circumstances, a payment period different from this may be specified.
machine translation, not official
### 第三百二十一条（個人の市町村民税の納期前の納付） — Payment of Individual Municipal Inhabitant Tax before the Payment Period
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art-321 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-321
**第一項** 個人の市町村民税の納税者は、納税通知書に記載された納付額のうち到来した納期に係る納付額に相当する金額の税金を納付しようとする場合においては、当該納期後の納期に係る納付額に相当する金額の税金をあわせて納付することができる。
art-321/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-321/par-1
A taxpayer of individual municipal inhabitant tax who intends to pay tax in an amount equivalent to the amount payable for a payment period that has arrived, out of the amounts payable stated in the tax notice, may also pay together tax in amounts equivalent to the amounts payable for payment periods after that payment period.
machine translation, not official
**第二項** 前項の規定によつて個人の市町村民税の納税者が当該納期の後の納期に係る納付額に相当する金額の税金を納付した場合においては、市町村は、当該市町村の条例で定める金額の報奨金をその納税者に交付することができる。但し、当該納税者の未納に係る地方団体の徴収金がある場合においては、この限りでない。
art-321/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-321/par-2
If a taxpayer of individual municipal inhabitant tax has paid, under the preceding paragraph, tax in an amount equivalent to the amount payable for a payment period after that payment period, the municipality may grant to the taxpayer a monetary incentive in the amount specified by Municipal Ordinance of the municipality. However, this does not apply if there are local government levies unpaid by the taxpayer.
machine translation, not official
**第三項** 前項の報奨金の額は、第一項の規定によつて納期前に納付した税額の百分の一に、納期前に係る月数（一月未満の端数がある場合においては、十四日以下は切り捨て、十五日以上は一月とする。）を乗じて得た額をこえることができない。
art-321/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-321/par-3
The amount of the monetary incentive under the preceding paragraph may not exceed the amount obtained by multiplying one percent of the amount of tax paid before the payment period under paragraph (1) by the number of months before the payment period (where there is a fraction of less than one month, a fraction of 14 days or less is to be discarded and a fraction of 15 days or more is to be counted as one month).
machine translation, not official
### 第三百二十一条の二（普通徴収に係る個人の市町村民税の賦課額の変更又は決定及びこれらに係る延滞金の徴収） — Change or Determination of the Assessed Amount of Individual Municipal Inhabitant Tax Subject to Ordinary Collection and Collection of Delinquency Charges Thereon
caption: machine translation, not official
art-321-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-2#art-321-2
**第一項** 市町村長は、普通徴収の方法によつて徴収する個人の市町村民税について所得税の納税義務者が提出した修正申告書又は国の税務官署がした所得税の更正若しくは決定に関する書類を第三百二十五条の規定により閲覧し、その賦課した税額を変更し、又は賦課する必要を認めた場合には、すでに第三百十五条第一号ただし書若しくは第二号又は第三百十六条の規定を適用して個人の市町村民税を賦課していた場合を除くほか、直ちに変更による不足税額又は賦課されるべきであつた税額のうちその決定があつた日までの納期に係る分（以下この条において「不足税額」という。）を追徴しなければならない。
art-321-2/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-2#art-321-2/par-1
Where the mayor of a municipality, having inspected under Article 325 an amended return submitted by a person liable for income tax, or documents relating to a reassessment or determination of income tax made by a national tax office, with respect to individual municipal inhabitant tax collected by the method of ordinary collection, finds it necessary to change the amount of tax assessed or to make an assessment, the mayor must immediately additionally collect the tax deficiency resulting from the change or the portion, of the tax amount that should have been assessed, that relates to the payment periods up to the day on which the determination was made (referred to as the "tax deficiency" in this Article), except where individual municipal inhabitant tax has already been assessed by applying the proviso to item (i) of Article 315 or item (ii) of that Article, or Article 316.
machine translation, not official
**第二項** 前項の場合においては、市町村の徴税吏員は、不足税額をその決定があつた日までの納期の数で除して得た額に第三百二十条の各納期限（納期限の延長があつたときは、その延長された納期限とする。次項及び第四項において同じ。）の翌日から納付の日までの期間の日数に応じ、年十四・六パーセント（当該不足税額に係る納税通知書において納付すべきこととされる日までの期間又はその日の翌日から一月を経過する日までの期間については、年七・三パーセント）の割合を乗じて計算した金額に相当する延滞金額を加算して徴収しなければならない。
art-321-2/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-2#art-321-2/par-2
In the case of the preceding paragraph, a municipal tax collection official must add to the tax deficiency, and collect, an amount of delinquency charge equivalent to the amount calculated by multiplying the amount obtained by dividing the tax deficiency by the number of payment periods up to the day on which the determination was made by a rate of 14.6 percent per annum (7.3 percent per annum for the period until the day on which payment is to be made as stated in the tax notice relating to that tax deficiency, or the period until the day on which one month elapses from the day following that day), according to the number of days in the period from the day following each due date for payment under Article 320 (where the due date for payment has been extended, the extended due date for payment; the same applies in the following paragraph and paragraph (4)) until the date of payment.
machine translation, not official
**第三項** 所得税の納税義務者が修正申告書（偽りその他不正の行為により所得税を免れ、又は所得税の還付を受けた所得税の納税義務者が、当該所得税についての調査があつたことにより当該所得税について更正があるべきことを予知して提出した当該申告書及び所得税の納税義務者が所得税の決定を受けた後に提出した当該申告書（次項において「特定修正申告書」という。）を除く。）を提出し、又は国の税務官署が所得税の更正（偽りその他不正の行為により所得税を免れ、又は所得税の還付を受けた所得税の納税義務者についてされた当該所得税に係る更正及び所得税の決定があつた後にされた当該所得税に係る更正（同項において「特定更正」という。）を除く。）をしたことに基因して、第三百二十条の各納期限から一年を経過する日後に第一項の規定によりその賦課した税額を変更し、又は賦課した場合には、当該一年を経過する日の翌日から同項に規定する不足税額に係る納税通知書が発せられた日までの期間は、前項に規定する期間から控除する。
art-321-2/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-2#art-321-2/par-3
Where, as a result of a person liable for income tax having submitted an amended return (excluding that submitted by a person liable for income tax who evaded income tax or received a refund of income tax by deception or other wrongful acts, upon foreseeing, because an investigation of that income tax had been conducted, that a reassessment of that income tax would be made, and that submitted after a person liable for income tax received a determination of income tax (referred to as a "specified amended return" in the following paragraph)), or a national tax office having made a reassessment of income tax (excluding a reassessment of that income tax made in respect of a person liable for income tax who evaded income tax or received a refund of income tax by deception or other wrongful acts, and a reassessment of that income tax made after a determination of income tax (referred to as a "specified reassessment" in that paragraph)), the amount of tax assessed has been changed, or tax has been assessed, under paragraph (1) after the day on which one year elapses from each due date for payment under Article 320, the period from the day following the day on which that one year elapses until the day on which the tax notice relating to the tax deficiency prescribed in that paragraph was issued is to be deducted from the period prescribed in the preceding paragraph.
machine translation, not official
**第四項** 第二項の場合において、所得税の納税義務者が修正申告書を提出し、又は国の税務官署が所得税の更正（納付すべき税額を増加させるものに限り、これに類するものとして政令で定める更正を含む。以下この項において「増額更正」という。）をしたとき（国の税務官署が所得税の更正（納付すべき税額を減少させるものに限り、これに類するものとして政令で定める更正を含む。以下この項において「減額更正」という。）をしたことに基因して、第一項の規定によりその賦課した税額が減少した後に、その賦課した税額が増加したときに限る。）は、その追徴すべき不足税額（当該減額更正前に賦課した税額から当該減額更正に基因して変更した税額を控除した金額（還付金の額に相当する税額を含む。）に達するまでの部分として政令で定める税額に限る。以下この項において同じ。）については、次に掲げる期間（特定修正申告書の提出又は特定更正に基因して変更した不足税額その他の政令で定める市町村民税にあつては、第一号に掲げる期間に限る。）を延滞金の計算の基礎となる期間から控除する。
art-321-2/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-2#art-321-2/par-4
In the case of paragraph (2), where a person liable for income tax has submitted an amended return, or a national tax office has made a reassessment of income tax (limited to one that increases the amount of tax to be paid, and including a reassessment specified by Cabinet Order as similar thereto; hereinafter in this paragraph referred to as a "reassessment increasing the tax") (limited to the case where the amount of tax assessed has increased after it was reduced under paragraph (1) as a result of a national tax office having made a reassessment of income tax (limited to one that reduces the amount of tax to be paid, and including a reassessment specified by Cabinet Order as similar thereto; hereinafter in this paragraph referred to as a "reassessment reducing the tax")), the periods set forth in the following items (limited to the period set forth in item (i), in the case of a tax deficiency changed as a result of the submission of a specified amended return or a specified reassessment, or other municipal inhabitant tax specified by Cabinet Order) are to be deducted from the period forming the basis for calculating the delinquency charge, with respect to the tax deficiency to be additionally collected (limited to the amount of tax specified by Cabinet Order as the part up to the amount obtained by deducting, from the amount of tax assessed before that reassessment reducing the tax, the amount of tax changed as a result of that reassessment reducing the tax (including the amount of tax equivalent to the amount of a refund); the same applies hereinafter in this paragraph).
machine translation, not official
**一** 第三百二十条の各納期限の翌日から当該減額更正に基因して変更した税額に係る納税通知書が発せられた日までの期間
art-321-2/par-4/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-2#art-321-2/par-4/item-1
the period from the day following each due date for payment under Article 320 until the day on which the tax notice relating to the amount of tax changed as a result of that reassessment reducing the tax was issued;
machine translation, not official
**二** 当該減額更正に基因して変更した税額に係る納税通知書が発せられた日（当該減額更正が更正の請求に基づくものである場合には、同日の翌日から起算して一年を経過する日）の翌日から増額更正に基因して変更した税額に係る納税通知書が発せられた日までの期間
art-321-2/par-4/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-2#art-321-2/par-4/item-2
the period from the day following the day on which the tax notice relating to the amount of tax changed as a result of that reassessment reducing the tax was issued (or, if that reassessment reducing the tax is based on a request for reassessment, the day on which one year elapses counting from the day following that day) until the day on which the tax notice relating to the amount of tax changed as a result of the reassessment increasing the tax was issued.
machine translation, not official
**第五項** 市町村長は、納税者が第一項の規定により不足税額を追徴されたことについてやむを得ない事由があると認める場合には、第二項の延滞金額を減免することができる。
art-321-2/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-2#art-321-2/par-5
If the mayor of the municipality finds that there are unavoidable reasons for the taxpayer having had the tax deficiency additionally collected under paragraph (1), the mayor may reduce or exempt the amount of delinquency charge under paragraph (2).
machine translation, not official
### 第三百二十一条の三（給与所得に係る個人の市町村民税の特別徴収） — Special Collection of Individual Municipal Inhabitant Tax on Salary Income
caption: machine translation, not official
art-321-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-2#art-321-3
**第一項** 市町村は、納税義務者が前年中において給与の支払を受けた者であり、かつ、当該年度の初日において給与の支払を受けている者（支給期間が一月を超える期間により定められている給与のみの支払を受けていることその他これに類する理由があることにより、特別徴収の方法によつて徴収することが著しく困難であると認められる者を除く。以下この条及び次条において「給与所得者」という。）である場合においては、当該納税義務者に対して課する個人の市町村民税のうち当該納税義務者の前年中の給与所得に係る所得割額及び均等割額の合算額は、特別徴収の方法によつて徴収するものとする。ただし、当該市町村内に給与所得者が少ないことその他特別の事情により特別徴収を行うことが適当でないと認められる市町村においては、特別徴収の方法によらないことができる。
art-321-3/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-2#art-321-3/par-1
Where a person liable for tax is a person who received salary in the previous year and who, as of the first day of the fiscal year, is receiving salary (excluding a person found to be extremely difficult to collect from by the method of special collection because, for example, the person receives only salary for which the pay period is set at a period exceeding one month, or for another similar reason; hereinafter in this Article and the following Article referred to as a "salary earner"), a municipality is to collect, by the method of special collection, the total of the income levy amount and the per capita levy amount relating to the salary income of that person liable for tax for the previous year, out of the individual municipal inhabitant tax imposed on that person liable for tax. However, a municipality in which it is found inappropriate to carry out special collection due to special circumstances, such as there being few salary earners within the municipality, need not use the method of special collection.
machine translation, not official
**第二項** 前項の給与所得者について、当該給与所得者の前年中の所得に給与所得以外の所得がある場合においては、市町村は、当該市町村の条例の定めるところによつて、当該給与所得以外の所得に係る所得割額を同項本文の規定によつて特別徴収の方法によつて徴収すべき給与所得に係る所得割額及び均等割額の合算額に加算して特別徴収の方法によつて徴収することができる。ただし、第三百十七条の二第一項の申告書に給与所得以外の所得に係る所得割額を普通徴収の方法によつて徴収されたい旨の記載があるときは、この限りでない。
art-321-3/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-2#art-321-3/par-2
Where, with respect to the salary earner referred to in the preceding paragraph, the income of that salary earner for the previous year includes income other than salary income, a municipality may, as provided by Municipal Ordinance of the municipality, add the income levy amount relating to that income other than salary income to the total of the income levy amount and the per capita levy amount relating to salary income that is to be collected by the method of special collection under the main clause of that paragraph, and collect it by the method of special collection. However, this does not apply where the return referred to in Article 317-2, paragraph (1) contains a statement to the effect that the income levy amount relating to income other than salary income is desired to be collected by the method of ordinary collection.
machine translation, not official
**第三項** 前項本文の規定によつて給与所得者の給与所得以外の所得に係る所得割額を特別徴収の方法によつて徴収することとなつた後において、当該給与所得者について給与所得以外の所得に係る所得割額の全部又は一部を特別徴収の方法によつて徴収することが適当でないと認められる特別の事情が生じたため当該給与所得者から給与所得以外の所得に係る所得割額の全部又は一部を普通徴収の方法により徴収することとされたい旨の申出があつた場合でその事情がやむを得ないと認められるときは、市町村は、当該特別徴収の方法によつて徴収すべき給与所得以外の所得に係る所得割額でまだ特別徴収により徴収していない額の全部又は一部を普通徴収の方法により徴収するものとする。
art-321-3/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-2#art-321-3/par-3
Where, after the income levy amount relating to income other than salary income of a salary earner has come to be collected by the method of special collection under the main clause of the preceding paragraph, a special circumstance has arisen that makes it found inappropriate to collect all or part of the income levy amount relating to income other than salary income of that salary earner by the method of special collection, that salary earner has made a request that all or part of the income levy amount relating to income other than salary income be collected by the method of ordinary collection, and the circumstance is found to be unavoidable, the municipality is to collect by the method of ordinary collection all or part of the portion of the income levy amount relating to income other than salary income that was to be collected by the method of special collection and has not yet been collected by special collection.
machine translation, not official
**第四項** 第一項の給与所得者が前年中において公的年金等の支払を受けた者であり、かつ、当該年度の初日において第三百二十一条の七の二第一項に規定する老齢等年金給付の支払を受けている年齢六十五歳以上の者である場合における前二項の規定の適用については、これらの規定中「給与所得以外」とあるのは、「給与所得及び公的年金等に係る所得以外」とする。
art-321-3/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-2#art-321-3/par-4
With regard to the application of the preceding two paragraphs where the salary earner referred to in paragraph (1) is a person who received public pension, etc. in the previous year and who, as of the first day of the fiscal year, is a person aged 65 or more who is receiving the old age, etc. pension benefit prescribed in Article 321-7-2, paragraph (1), the phrase "other than salary income" in those provisions is deemed to be replaced with "other than salary income and income relating to public pension, etc.".
machine translation, not official
### 第三百二十一条の四（給与所得に係る特別徴収義務者の指定等） — Designation of Special Collection Agents for Salary Income, etc.
caption: machine translation, not official
art-321-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-4#art-321-4
**第一項** 市町村は、前条の規定により特別徴収の方法によつて個人の市町村民税を徴収しようとする場合には、当該年度の初日において同条の納税義務者に対して給与の支払をする者（他の市町村内において給与の支払をする者を含む。）のうち所得税法第百八十三条の規定により給与の支払をする際所得税を徴収して納付する義務がある者を当該市町村の条例により特別徴収義務者として指定し、これに徴収させなければならない。この場合においては、当該市町村の長は、前条第一項本文の規定により特別徴収の方法によつて徴収すべき給与所得に係る所得割額及び均等割額の合算額又はこれに同条第二項本文の規定により特別徴収の方法によつて徴収することとなる給与所得以外の所得に係る所得割額（同条第四項に規定する場合には、同項の規定により読み替えて適用される同条第二項本文の規定により特別徴収の方法によつて徴収することとなる給与所得及び公的年金等に係る所得以外の所得に係る所得割額）を合算した額（以下この条から第三百二十一条の七までにおいて「給与所得に係る特別徴収税額」という。）を特別徴収の方法によつて徴収する旨（第七項から第十一項までにおいて「通知事項」という。）を当該特別徴収義務者及びこれを経由して当該納税義務者に通知しなければならない。
art-321-4/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-4#art-321-4/par-1
When a municipality intends to collect individual municipal inhabitant tax by the method of special collection pursuant to the preceding Article, it must designate, by Municipal Ordinance of the municipality, as a special collection agent, from among persons who, as of the first day of the fiscal year, pay salary to a person liable for tax referred to in that Article (including a person who pays salary within another municipality), a person who is obligated, when paying salary, to collect and pay income tax under Article 183 of the Income Tax Act, and have that agent collect the tax. In this case, the mayor of the municipality must notify that special collection agent, and through that agent the person liable for tax, to the effect that the total of the income levy amount and the per capita levy amount relating to salary income to be collected by the method of special collection under the main clause of paragraph (1) of the preceding Article, or the amount obtained by adding to that total the income levy amount relating to income other than salary income to be collected by the method of special collection under the main clause of paragraph (2) of that Article (in the case prescribed in paragraph (4) of that Article, the income levy amount relating to income other than salary income and income relating to public pension, etc. to be collected by the method of special collection under the main clause of paragraph (2) of that Article as applied with terms replaced pursuant to paragraph (4) of that Article) (hereinafter in this Article through Article 321-7 referred to as the "amount of tax specially collected on salary income"), is to be collected by the method of special collection (referred to as "notified matters" in paragraphs (7) through (11)).
machine translation, not official
**第二項** 市町村長が前項後段の規定により特別徴収義務者及び特別徴収義務者を経由して納税義務者に対してする通知は、当該年度の初日の属する年の五月三十一日までにしなければならない。
art-321-4/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-4#art-321-4/par-2
The notification that the mayor of a municipality gives to the special collection agent, and through the special collection agent to the person liable for tax, under the second sentence of the preceding paragraph must be given by May 31 of the year that includes the first day of the fiscal year.
machine translation, not official
**第三項** 第三百十七条の六第一項の規定により提出すべき給与支払報告書が同項の提出期限までに提出されなかつたことその他やむを得ない理由があることにより、市町村長が前項に規定する期日までに第一項後段の規定による通知をすることができなかつた場合には、当該期日後において当該通知をすることを妨げない。ただし、次条第一項の規定により当該通知のあつた日の属する月の翌月から翌年五月までの間において給与所得に係る特別徴収税額を徴収することが不適当であると認められる場合は、この限りでない。
art-321-4/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-4#art-321-4/par-3
Where the mayor of a municipality has been unable to give the notification under the second sentence of paragraph (1) by the date prescribed in the preceding paragraph because, for example, a salary payment report that is to be submitted under Article 317-6, paragraph (1) was not submitted by the deadline for filing under that paragraph, or for other unavoidable reasons, this does not preclude giving that notification after that date; provided, however, that this does not apply where it is found inappropriate to collect the amount of tax specially collected on salary income, under paragraph (1) of the following Article, during the period from the month following the month that includes the day on which that notification was given through May of the following year.
machine translation, not official
**第四項** 第一項の場合において、同一の納税義務者に対して給与の支払をする者が二以上あるときは、市町村は、当該市町村の条例によりこれらの支払をする者の全部又は一部を特別徴収義務者として指定しなければならない。この場合において、特別徴収義務者として二以上の者を指定したときは、給与所得に係る特別徴収税額をこれらの者が当該年度中にそれぞれ支払うべき給与の額に按分して、これを徴収させることができる。
art-321-4/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-4#art-321-4/par-4
In the case of paragraph (1), where there are two or more persons who pay salary to the same person liable for tax, a municipality must designate, by Municipal Ordinance of the municipality, all or some of those persons who make payments as special collection agents. In this case, where two or more persons have been designated as special collection agents, the municipality may have them collect the amount of tax specially collected on salary income by apportioning it according to the amounts of salary that they are respectively to pay during the fiscal year.
machine translation, not official
**第五項** 納税義務者である給与所得者に対し給与の支払をする者に当該年度の初日の翌日から翌年の四月三十日までの間において異動を生じた場合において、当該給与所得者が当該給与所得者に対して新たに給与の支払をする者となつた者（所得税法第百八十三条の規定により給与の支払をする際所得税を徴収して納付する義務がある者に限る。以下この項において同じ。）を通じて、当該異動により従前の給与の支払をする者から給与の支払を受けなくなつた日の属する月の翌月の十日（その支払を受けなくなつた日が翌年の四月中である場合には、同月三十日）までに、前条第一項本文の規定により特別徴収の方法によつて徴収されるべき前年中の給与所得に係る所得割額及び均等割額の合算額（既に特別徴収の方法によつて徴収された金額があるときは、当該金額を控除した金額）を特別徴収の方法によつて徴収されたい旨の申出をしたときは、市町村は、当該給与所得者に対して新たに給与の支払をする者となつた者を当該市町村の条例により特別徴収義務者として指定し、これに徴収させるものとする。ただし、当該申出が翌年の四月中にあつた場合において、当該給与所得者に対して新たに給与の支払をする者となつた者を特別徴収義務者として指定し、これに徴収させることが困難であると市町村長が認めるときは、この限りでない。
art-321-4/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-4#art-321-4/par-5
Where there is a change, during the period from the day following the first day of the fiscal year through April 30 of the following year, in the person who pays salary to a salary earner who is a person liable for tax, and that salary earner has made a request, through the person who has newly become the person paying salary to that salary earner (limited to a person obligated, when paying salary, to collect and pay income tax under Article 183 of the Income Tax Act; the same applies hereinafter in this paragraph), by the 10th of the month following the month that includes the day on which the salary earner ceased to receive salary from the former payer due to that change (April 30, if the day on which the salary earner ceased to receive salary falls in April of the following year), that the total of the income levy amount and the per capita levy amount relating to salary income for the previous year that is to be collected by the method of special collection under the main clause of paragraph (1) of the preceding Article (the amount remaining after deducting the amount, if any, already collected by the method of special collection) be collected by the method of special collection, the municipality is to designate, by Municipal Ordinance of the municipality, the person who has newly become the person paying salary to that salary earner as a special collection agent and have that agent collect it. However, this does not apply where that request was made in April of the following year and the mayor of the municipality finds it difficult to designate the person who has newly become the person paying salary to that salary earner as a special collection agent and have that agent collect it.
machine translation, not official
**第六項** 第一項後段の規定は、前項本文の場合について準用する。
art-321-4/par-6 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-4#art-321-4/par-6
The second sentence of paragraph (1) applies mutatis mutandis to the case under the main clause of the preceding paragraph.
machine translation, not official
**第七項** 市町村長は、第一項又は第五項の規定により指定した特別徴収義務者（第三百十七条の六第一項に規定する給与支払報告書に記載すべきものとされる事項を同条第五項（第一号に係る部分に限る。）の規定により提供した者又は同条第一項の規定による給与支払報告書の提出を第七百四十七条の二第一項の規定により行つた者に限る。以下この項から第九項まで及び第十一項において「特定特別徴収義務者」という。）が、第一項後段（前項において準用する場合を含む。以下この項、次項及び第十項において同じ。）の規定により当該特定特別徴収義務者に通知すべき通知事項について、電磁的方法により提供を受けることを希望する旨の申出をした場合には、第一項後段の規定による当該特定特別徴収義務者に対する通知に代えて、当該通知事項を、総務省令で定めるところにより、地方税関係手続用電子情報処理組織を使用し、かつ、機構を経由して行う方法により当該特定特別徴収義務者に提供しなければならない。
art-321-4/par-7 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-4#art-321-4/par-7
Where a special collection agent designated by the mayor of a municipality pursuant to paragraph (1) or (5) (limited to a person who has provided the matters to be stated in the salary payment report prescribed in Article 317-6, paragraph (1) pursuant to paragraph (5) of that Article (limited to the part relating to item (i)), or a person who has submitted a salary payment report under paragraph (1) of that Article pursuant to Article 747-2, paragraph (1); hereinafter in this paragraph through paragraph (9) and paragraph (11) referred to as a "specified special collection agent") has made a request to the effect that the agent wishes to be provided by electronic or magnetic means with the notified matters that are to be notified to that specified special collection agent under the second sentence of paragraph (1) (including as applied mutatis mutandis in the preceding paragraph; the same applies hereinafter in this paragraph, the following paragraph and paragraph (10)), the mayor must, in place of the notification to that specified special collection agent under the second sentence of paragraph (1), provide those notified matters to that specified special collection agent, as provided by Order of the Ministry of Internal Affairs and Communications, by a method of using the electronic data processing system for local tax procedures and passing through the Organization.
machine translation, not official
**第八項** 市町村長は、特定特別徴収義務者（第一項後段の規定により当該特定特別徴収義務者を経由して納税義務者に通知すべき通知事項を、電磁的方法により当該納税義務者に提供する体制が整備されている者に限る。）が、当該通知事項について、電磁的方法により送信を受けることを希望する旨の申出をした場合には、同項後段の規定による当該納税義務者に対する通知に代えて、当該通知事項を、総務省令で定めるところにより、地方税関係手続用電子情報処理組織を使用し、かつ、機構を経由して行う方法により当該特定特別徴収義務者に送信し、これを経由して当該納税義務者に提供しなければならない。
art-321-4/par-8 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-4#art-321-4/par-8
Where a specified special collection agent (limited to a person for whom a system has been put in place for providing to the person liable for tax, by electronic or magnetic means, the notified matters that are to be notified to the person liable for tax through that specified special collection agent under the second sentence of paragraph (1)) has made a request to the effect that the agent wishes to be sent those notified matters by electronic or magnetic means, the mayor of the municipality must, in place of the notification to that person liable for tax under the second sentence of that paragraph, send those notified matters to that specified special collection agent, as provided by Order of the Ministry of Internal Affairs and Communications, by a method of using the electronic data processing system for local tax procedures and passing through the Organization, and provide them to that person liable for tax through that agent.
machine translation, not official
**第九項** 前項の場合において、同項の通知事項の送信を受けた特定特別徴収義務者は、当該通知事項を電磁的方法（これにより難いと認められる納税義務者に対しては、総務省令で定める方法）により納税義務者に提供するものとする。
art-321-4/par-9 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-4#art-321-4/par-9
In the case of the preceding paragraph, a specified special collection agent that has been sent the notified matters under that paragraph is to provide those notified matters to the person liable for tax by electronic or magnetic means (by a method specified by Order of the Ministry of Internal Affairs and Communications, for a person liable for tax for whom it is found difficult to do so).
machine translation, not official
**第十項** 第七項又は第八項の規定により行われた通知事項の提供については、第一項後段の規定による通知があつたものとみなして、次条第一項及び第三百二十一条の六第一項の規定を適用する。
art-321-4/par-10 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-4#art-321-4/par-10
With regard to the provision of notified matters made pursuant to paragraph (7) or (8), paragraph (1) of the following Article and Article 321-6, paragraph (1) apply by deeming that notification was given under the second sentence of paragraph (1).
machine translation, not official
**第十一項** 第七項の規定により行われた通知事項の提供及び第八項の規定により行われた通知事項の送信は、第七百六十二条第一号の機構の使用に係る電子計算機に備えられたファイルへの記録がされた上で、第七項又は第八項に規定する市町村長が総務省令で定める方法により通知した当該記録に関する事項がこれらの規定に規定する特定特別徴収義務者に到達した時に当該特定特別徴収義務者に到達したものとみなす。
art-321-4/par-11 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-4#art-321-4/par-11
The provision of notified matters made pursuant to paragraph (7) and the sending of notified matters made pursuant to paragraph (8) are deemed to have reached the specified special collection agent prescribed in those provisions at the time when, after they have been recorded in a file kept on a computer used by the Organization referred to in Article 762, item (i), the matters concerning that record that the mayor of the municipality prescribed in paragraph (7) or (8) has notified by a method specified by Order of the Ministry of Internal Affairs and Communications have reached that specified special collection agent.
machine translation, not official
### 第三百二十一条の五（給与所得に係る特別徴収税額の納入の義務等） — Obligation to Remit Tax Specially Collected on Salary Income, etc.
caption: machine translation, not official
art-321-5 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-4#art-321-5
**第一項** 前条の特別徴収義務者は、同条第二項に規定する期日までに同条第一項後段（同条第六項において準用する場合を含む。）の規定による通知を受け取つた場合にあつては当該通知に係る給与所得に係る特別徴収税額の十二分の一の額を六月から翌年五月まで、当該期日後に当該通知を受け取つた場合にあつては当該通知に係る給与所得に係る特別徴収税額を当該通知のあつた日の属する月の翌月から翌年五月までの間の月数で除して得た額を当該通知のあつた日の属する月の翌月から翌年五月まで、それぞれ給与の支払をする際毎月徴収し、その徴収した月の翌月の十日までに、これを当該市町村に納入する義務を負う。ただし、当該通知に係る給与所得に係る特別徴収税額が均等割額に相当する金額以下である場合には、当該通知に係る給与所得に係る特別徴収税額を最初に徴収すべき月に給与の支払をする際その全額を徴収し、その徴収した月の翌月の十日までに、これを当該市町村に納入しなければならない。
art-321-5/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-4#art-321-5/par-1
The special collection agent under the preceding Article is obliged, in the case where it has received the notice under the second sentence of paragraph (1) of that Article (including as applied mutatis mutandis pursuant to paragraph (6) of that Article) by the date prescribed in paragraph (2) of that Article, to collect one-twelfth of the amount of tax specially collected on salary income pertaining to that notice every month when paying salary from June to May of the following year, and in the case where it has received that notice after that date, to collect the amount obtained by dividing the amount of tax specially collected on salary income pertaining to that notice by the number of months from the month following the month containing the day of the notice through May of the following year every month when paying salary from the month following the month containing the day of the notice through May of the following year, respectively, and to remit it to the municipality concerned by the 10th of the month following the month of collection; provided, however, that if the amount of tax specially collected on salary income pertaining to that notice is equal to or less than the amount equivalent to the per capita levy amount, the special collection agent must collect the entire amount when paying salary in the first month in which it should be collected, and must remit it to the municipality concerned by the 10th of the month following the month of collection.
machine translation, not official
**第二項** 前項の特別徴収義務者は、前条の規定によりその者が徴収すべき給与所得に係る特別徴収税額に係る個人の市町村民税の納税義務者が当該特別徴収義務者から給与の支払を受けないこととなつた場合には、その事由が発生した日の属する月の翌月以降の月割額（前項の規定により特別徴収義務者が給与の支払をする際毎月徴収すべき額をいう。以下この項、次項及び第三百二十一条の六第三項において同じ。）は、これを徴収して納入する義務を負わない。ただし、その事由が当該年度の初日の属する年の六月一日から十二月三十一日までの間において発生し、かつ、総務省令で定めるところによりその事由が発生した日の属する月の翌月以降の月割額を特別徴収の方法によつて徴収されたい旨の納税義務者からの申出があつた場合及びその事由がその年の翌年の一月一日から四月三十日までの間において発生した場合には、当該納税義務者に対してその年の五月三十一日までの間に支払われるべき給与又は退職手当等で当該月割額の全額に相当する金額を超えるものがあるときに限り、その者に支払われるべき給与又は退職手当等の支払をする際、当該月割額の全額（同日までに当該給与又は退職手当等の全部又は一部の支払がされないこととなつたときにあつては、同日までに支払われた当該給与又は退職手当等の額から徴収することができる額）を徴収し、その徴収した月の翌月十日までに、これを当該市町村に納入しなければならない。
art-321-5/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-4#art-321-5/par-2
The special collection agent under the preceding paragraph is not obliged to collect and remit the monthly instalment (meaning the amount to be collected every month when the special collection agent pays salary pursuant to the preceding paragraph; the same applies hereinafter in this paragraph, the following paragraph and Article 321-6, paragraph (3)) for the month following the month containing the day on which the cause arose and thereafter, if the person liable for tax for the individual municipal inhabitant tax pertaining to the amount of tax specially collected on salary income that the person is to collect pursuant to the preceding Article ceases to receive payment of salary from that special collection agent; provided, however, that in the case where the cause arises between June 1 and December 31 of the year containing the first day of the fiscal year concerned and there has been an application from the person liable for tax, made in accordance with the provisions of a Order of the Ministry of Internal Affairs and Communications, that the monthly instalment for the month following the month containing the day on which the cause arose and thereafter be collected by the method of special collection, and in the case where the cause arises between January 1 and April 30 of the following year, only where there is salary or severance pay or other such compensation to be paid to that person liable for tax by May 31 of that year that exceeds the amount equivalent to the full amount of that monthly instalment, the agent must collect the full amount of that monthly instalment (or, where payment of all or part of that salary or severance pay or other such compensation is not to be made by that date, the amount that can be collected from the amount of that salary or severance pay or other such compensation paid by that date) when paying the salary or severance pay or other such compensation to be paid to that person, and must remit it to the municipality concerned by the 10th of the month following the month of collection.
machine translation, not official
**第三項** 前項の場合においては、特別徴収義務者は、総務省令で定めるところにより、給与の支払を受けないこととなつた納税義務者の氏名、その者に係る給与所得に係る特別徴収税額のうち既に徴収した月割額の合計額その他必要な事項を記載した届出書を当該特別徴収に係る納入金を納入すべき市町村の長に提出しなければならない。
art-321-5/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-4#art-321-5/par-3
In the case referred to in the preceding paragraph, the special collection agent must, in accordance with the provisions of a Order of the Ministry of Internal Affairs and Communications, submit a written notification stating the name of the person liable for tax who has ceased to receive payment of salary, the total amount of the monthly instalments already collected out of the amount of tax specially collected on salary income pertaining to that person, and other necessary matters, to the mayor of the municipality to which the remittance pertaining to that special collection is to be remitted.
machine translation, not official
**第四項** 前条の規定により、他の市町村内において給与の支払をする者が特別徴収義務者として指定された場合には、当該特別徴収義務者は、その納入すべき納入金を当該他の市町村内に所在する銀行その他の金融機関で当該市町村が指定して当該特別徴収義務者に通知したものに払い込むものとする。この場合においては、当該特別徴収義務者が当該通知に係る金融機関に払い込んだ時に、当該市町村にその納入金の納入があつたものとみなす。
art-321-5/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-4#art-321-5/par-4
If, pursuant to the preceding Article, a person who pays salary within another municipality is designated as a special collection agent, that special collection agent is to pay the remittance that it is to remit into a bank or other financial institution located within that other municipality which the municipality concerned has designated and notified to that special collection agent. In this case, the remittance is deemed to have been remitted to the municipality concerned at the time when that special collection agent pays it into the financial institution pertaining to that notice.
machine translation, not official
**第五項** 市町村の指定した特別徴収義務者が国の機関である場合における第三百二十六条第一項の規定の適用については、当該特別徴収義務者が給与所得に係る特別徴収税額に係る納入金に相当する金額の資金を日本銀行に交付して納入金の払込みをした時において当該市町村に納入金の納入があつたものとみなす。
art-321-5/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-4#art-321-5/par-5
With regard to the application of Article 326, paragraph (1) in the case where the special collection agent designated by a municipality is an organ of the State, the remittance is deemed to have been remitted to the municipality concerned at the time when that special collection agent has delivered funds in an amount equivalent to the remittance pertaining to the amount of tax specially collected on salary income to the Bank of Japan and paid in the remittance.
machine translation, not official
### 第三百二十一条の五の二（給与所得に係る特別徴収税額の納期の特例） — Special Provisions for the Payment Period of Tax Specially Collected on Salary Income
caption: machine translation, not official
art-321-5-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-4#art-321-5-2
**第一項** 第三百二十一条の四の特別徴収義務者は、その事務所、事業所その他これらに準ずるもので給与の支払事務を取り扱うもの（給与の支払を受ける者が常時十人未満であるものに限る。以下この項において「事務所等」という。）につき、当該特別徴収に係る納入金を納入すべき市町村の長の承認を受けた場合には、六月から十一月まで及び十二月から翌年五月までの各期間（当該各期間のうちその承認を受けた日の属する期間については、その日の属する月から当該期間の最終月までの期間）に当該事務所等において支払つた給与について前条第一項の規定により徴収した給与所得に係る特別徴収税額を、同項の規定にかかわらず、当該各期間に属する最終月の翌月十日までに当該市町村に納入することができる。前条第二項ただし書の規定により徴収した給与所得に係る特別徴収税額についても、同様とする。
art-321-5-2/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-4#art-321-5-2/par-1
If the special collection agent under Article 321-4 has obtained the approval of the mayor of the municipality to which the remittance pertaining to that special collection is to be remitted with respect to its office, place of business or other similar place that handles the payment of salary (limited to those at which the persons receiving payment of salary are regularly fewer than 10; hereinafter in this paragraph referred to as an "office or similar place"), it may, notwithstanding paragraph (1) of the preceding Article, remit the amount of tax specially collected on salary income collected pursuant to that paragraph on the salary paid at that office or similar place in each period from June to November and from December to May of the following year (for the period containing the day on which the approval was obtained among those periods, the period from the month containing that day to the last month of that period) to the municipality concerned by the 10th of the month following the last month belonging to each such period. The same applies to the amount of tax specially collected on salary income collected pursuant to the proviso to paragraph (2) of the preceding Article.
machine translation, not official
**第二項** 前項の承認の取消し、当該取消しがあつた場合の納期の特例その他給与所得に係る特別徴収税額の納期の特例に関し必要な事項は、政令で定める。
art-321-5-2/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-4#art-321-5-2/par-2
Beyond what is provided for in the preceding paragraph, the rescission of the approval under the preceding paragraph, the special provisions for the payment period in the case of that rescission, and other matters necessary with respect to the special provisions for the payment period of the amount of tax specially collected on salary income are specified by Cabinet Order.
machine translation, not official
### 第三百二十一条の六（給与所得に係る特別徴収税額の変更） — Change in the Amount of Tax Specially Collected on Salary Income
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art-321-6 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-6#art-321-6
**第一項** 市町村長は、第三百二十一条の四第一項から第三項まで（同条第六項において同条第一項後段の規定を準用する場合を含む。）の規定により給与所得に係る特別徴収税額を通知した後において、当該給与所得に係る特別徴収税額に誤りがあることを発見した場合その他これを変更する必要がある場合には、直ちに当該給与所得に係る特別徴収税額を変更して、その旨を当該特別徴収義務者及びこれを経由して当該納税義務者に通知しなければならない。
art-321-6/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-6#art-321-6/par-1
If, after giving notice of the amount of tax specially collected on salary income pursuant to Article 321-4, paragraphs (1) through (3) (including the case where the second sentence of paragraph (1) of that Article is applied mutatis mutandis pursuant to paragraph (6) of that Article), the mayor of the municipality discovers an error in that amount of tax specially collected on salary income, or otherwise finds it necessary to change it, the mayor must immediately change that amount of tax specially collected on salary income and notify the special collection agent concerned and, through it, the person liable for tax concerned, to that effect.
machine translation, not official
**第二項** 前項の場合には、第三百二十一条の四第七項から第十一項までの規定を準用する。この場合において、同条第十項中「次条第一項及び第三百二十一条の六第一項」とあるのは、「第三百二十一条の六第三項」と読み替えるものとする。
art-321-6/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-6#art-321-6/par-2
In the case referred to in the preceding paragraph, the provisions of Article 321-4, paragraphs (7) through (11) apply mutatis mutandis. In this case, the phrase "paragraph (1) of the following Article and Article 321-6, paragraph (1)" in paragraph (10) of that Article is deemed to be replaced with "Article 321-6, paragraph (3)".
machine translation, not official
**第三項** 特別徴収義務者が第一項の通知を受け取つた場合には、その通知を受け取つた日の属する月以後において徴収すべき月割額は、同項の規定により変更された額に基づいて、当該市町村長が定めるところによらなければならない。
art-321-6/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-6#art-321-6/par-3
If the special collection agent has received the notice under paragraph (1), the monthly instalment to be collected in and after the month containing the day on which it received the notice must be as determined by the mayor of the municipality concerned on the basis of the amount changed pursuant to that paragraph.
machine translation, not official
### 第三百二十一条の七（給与所得に係る特別徴収税額の普通徴収税額への繰入れ） — Transfer of the Amount of Tax Specially Collected on Salary Income to the Amount of Tax Under Ordinary Collection
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art-321-7 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-6#art-321-7
**第一項** 個人の市町村民税の納税者が給与の支払を受けなくなつたこと等により給与所得に係る特別徴収税額を特別徴収の方法によつて徴収されないこととなつた場合には、特別徴収の方法によつて徴収されないこととなつた金額に相当する税額は、その特別徴収の方法によつて徴収されないこととなつた日以後において到来する第三百二十条の納期があるときはそのそれぞれの納期において、その日以後に到来する同条の納期がないときは直ちに、普通徴収の方法によつて徴収しなければならない。
art-321-7/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-6#art-321-7/par-1
If, because the taxpayer for the individual municipal inhabitant tax has ceased to receive payment of salary or for a similar reason, the amount of tax specially collected on salary income is no longer to be collected by the method of special collection, the amount of tax equivalent to the amount no longer to be collected by the method of special collection must be collected by the method of ordinary collection at each of the payment periods under Article 320 that come on or after the day on which it ceased to be collected by the method of special collection, if there are any, or immediately if there is no payment period under that Article that comes on or after that day.
machine translation, not official
**第二項** 前条第一項の規定により変更された給与所得に係る特別徴収税額に係る個人の市町村民税の納税者について、既に特別徴収義務者から当該市町村に納入された給与所得に係る特別徴収税額が当該納税者から徴収すべき給与所得に係る特別徴収税額を超える場合（徴収すべき給与所得に係る特別徴収税額がない場合を含む。）には、当該過納又は誤納に係る税額は、第十七条の規定の例により当該納税者に還付しなければならない。この場合において、当該納税者の未納に係る地方団体の徴収金があるときは、当該還付すべき税額は、第十七条の二の二第一項第二号に規定する市町村徴収金関係過誤納金とみなして、同条第三項、第六項及び第七項の規定を適用することができるものとし、当該特別徴収義務者について第十七条から第十七条の二の二までの規定の適用はないものとする。
art-321-7/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-6#art-321-7/par-2
With regard to a taxpayer for the individual municipal inhabitant tax pertaining to an amount of tax specially collected on salary income changed pursuant to paragraph (1) of the preceding Article, if the amount of tax specially collected on salary income already remitted by the special collection agent to the municipality concerned exceeds the amount of tax specially collected on salary income to be collected from that taxpayer (including the case where there is no amount of tax specially collected on salary income to be collected), the amount of tax pertaining to that overpayment or payment by mistake must be refunded to that taxpayer in accordance with the rules of Article 17; in this case, if there are local government levies in arrears pertaining to that taxpayer, the amount of tax to be refunded may be deemed to be the overpayment or payment by mistake of municipal collections prescribed in Article 17-2-2, paragraph (1), item (ii), and paragraphs (3), (6) and (7) of that Article may be applied, and the provisions of Articles 17 through 17-2-2 do not apply to that special collection agent.
machine translation, not official
### 第三百二十一条の七の二（公的年金等に係る所得に係る個人の市町村民税の特別徴収） — Special Collection of Individual Municipal Inhabitant Tax on Income Pertaining to Public Pension, etc.
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art-321-7-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-6#art-321-7-2
**第一項** 市町村は、納税義務者が前年中において公的年金等の支払を受けた者であり、かつ、当該年度の初日において老齢等年金給付（国民年金法（昭和三十四年法律第百四十一号）による老齢基礎年金その他の同法又は厚生年金保険法（昭和二十九年法律第百十五号）による老齢を支給事由とする年金たる給付であつて政令で定めるもの及びこれらの年金たる給付に類する老齢又は退職を支給事由とする年金たる給付であつて政令で定めるものをいう。以下この節において同じ。）の支払を受けている年齢六十五歳以上の者（特別徴収の方法によつて徴収することが著しく困難であると認めるものその他の政令で定めるものを除く。以下この節において「特別徴収対象年金所得者」という。）である場合においては、当該納税義務者に対して課する個人の市町村民税のうち当該納税義務者の前年中の公的年金等に係る所得に係る所得割額及び均等割額の合算額（当該納税義務者に係る均等割額を第三百二十一条の三第一項の規定により特別徴収の方法によつて徴収する場合においては、公的年金等に係る所得に係る所得割額。以下この節において同じ。）の二分の一に相当する額（当該額に百円未満の端数があるときはその端数金額を切り捨て、当該額が百円未満であるときは百円とする。以下この節において「年金所得に係る特別徴収税額」という。）を当該年度の初日の属する年の十月一日から翌年の三月三十一日までの間に支払われる老齢等年金給付から当該老齢等年金給付の支払の際に特別徴収の方法によつて徴収するものとする。ただし、当該市町村内に特別徴収対象年金所得者が少ないことその他特別の事情により特別徴収を行うことが適当でないと認められる市町村においては、特別徴収の方法によらないことができる。
art-321-7-2/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-6#art-321-7-2/par-1
If a person liable for tax is a person who received payment of public pension, etc. during the previous year and, on the first day of the fiscal year concerned, is a person aged 65 or more who is receiving payment of an old age, etc. pension benefit (meaning a benefit in the form of a pension specified by Cabinet Order, such as the basic old-age pension under the National Pension Act (Act No. 141 of 1959), or another benefit in the form of a pension under that Act or the Employees' Pension Insurance Act (Act No. 115 of 1954) for which old age is the cause of payment, and a benefit in the form of a pension specified by Cabinet Order that is similar to those benefits in the form of a pension and for which old age or retirement is the cause of payment; the same applies hereinafter in this Section) (excluding a person whom it is found to be extremely difficult to collect from by the method of special collection and other persons specified by Cabinet Order; hereinafter in this Section referred to as a "pension income earner subject to special collection"), the municipality is, from the old age, etc. pension benefit paid between October 1 of the year containing the first day of the fiscal year concerned and March 31 of the following year, to collect, by the method of special collection at the time of payment of that old age, etc. pension benefit, an amount equivalent to one-half of the total of the income levy amount and the per capita levy amount on income pertaining to public pension, etc. for the previous year of that person liable for tax, out of the individual municipal inhabitant tax imposed on that person liable for tax (where the per capita levy amount pertaining to that person liable for tax is collected by the method of special collection pursuant to Article 321-3, paragraph (1), the income levy amount on income pertaining to public pension, etc.; the same applies hereinafter in this Section) (if that amount includes a fractional amount of less than 100 yen, the fractional amount is rounded down, and if that amount is less than 100 yen, it is 100 yen; hereinafter in this Section referred to as the "special collection tax amount on pension income"); provided, however, that a municipality that is found to be inappropriate for conducting special collection owing to special circumstances, such as there being few pension income earners subject to special collection within that municipality, may refrain from using the method of special collection.
machine translation, not official
**第二項** 前項の特別徴収対象年金所得者について、当該特別徴収対象年金所得者の前年中の所得に給与所得及び公的年金等に係る所得以外の所得がある場合（第三百二十一条の三第四項の規定により読み替えて適用される同条第二項ただし書に規定する場合を除く。）においては、市町村は、当該給与所得及び公的年金等に係る所得以外の所得に係る所得割額を前項本文の規定によつて特別徴収の方法によつて徴収すべき年金所得に係る特別徴収税額に加算して特別徴収の方法によつて徴収することができる。
art-321-7-2/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-6#art-321-7-2/par-2
If, with regard to the pension income earner subject to special collection under the preceding paragraph, that pension income earner subject to special collection has, in the previous year, income other than salary income and income pertaining to public pension, etc. (excluding the case prescribed in the proviso to Article 321-3, paragraph (2), as applied with terms replaced pursuant to paragraph (4) of that Article), the municipality may collect the income levy amount on that income other than salary income and income pertaining to public pension, etc. by the method of special collection, by adding it to the special collection tax amount on pension income to be collected by the method of special collection pursuant to the main clause of the preceding paragraph.
machine translation, not official
**第三項** 市町村は、第一項の特別徴収対象年金所得者に対して課する個人の市町村民税のうち当該特別徴収対象年金所得者の前年中の公的年金等に係る所得に係る所得割額及び均等割額の合算額から年金所得に係る特別徴収税額を控除した額を第三百二十条の納期のうち当該年度の初日からその日の属する年の九月三十日までの間に到来するものにおいて普通徴収の方法によつて徴収するものとする。
art-321-7-2/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-6#art-321-7-2/par-3
The municipality is to collect, by the method of ordinary collection at those payment periods under Article 320 that come between the first day of the fiscal year concerned and September 30 of the year containing that day, the amount obtained by deducting the special collection tax amount on pension income from the total of the income levy amount and the per capita levy amount on income pertaining to public pension, etc. for the previous year of the pension income earner subject to special collection under paragraph (1), out of the individual municipal inhabitant tax imposed on that pension income earner subject to special collection.
machine translation, not official
### 第三百二十一条の七の三（年金保険者による市町村長に対する通知） — Notice by a Pension Insurer to the Mayor of the Municipality
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art-321-7-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-6#art-321-7-3
**第一項** 当該年度の初日において年齢六十五歳以上の者であつて老齢等年金給付の支払を受けているものに対し当該老齢等年金給付の支払をする者（以下この条から第三百二十一条の七の十一までにおいて「年金保険者」という。）は、当該年度の初日の属する年の五月二十五日までに、当該年度の初日において当該老齢等年金給付の支払を受けている者の氏名、住所、性別、生年月日その他総務省令で定める事項、当該老齢等年金給付の種類及び年額並びに当該老齢等年金給付の支払を行う年金保険者の名称を、当該老齢等年金給付の支払を受けている者が当該年度の初日において住所を有する市町村の長に通知しなければならない。
art-321-7-3/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-6#art-321-7-3/par-1
A person who pays an old age, etc. pension benefit to a person aged 65 or more on the first day of the fiscal year concerned who is receiving payment of an old age, etc. pension benefit (hereinafter in this Article through Article 321-7-11 referred to as a "pension insurer") must, by May 25 of the year containing the first day of the fiscal year concerned, notify the mayor of the municipality in which the person receiving payment of the old age, etc. pension benefit has an address on the first day of the fiscal year concerned of the name, address, sex, date of birth and other matters specified by Order of the Ministry of Internal Affairs and Communications of the person receiving payment of that old age, etc. pension benefit on the first day of the fiscal year concerned, the type and annual amount of that old age, etc. pension benefit, and the name of the pension insurer making payment of that old age, etc. pension benefit.
machine translation, not official
### 第三百二十一条の七の四（年金保険者の特別徴収義務） — Special Collection Obligation of Pension Insurers
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art-321-7-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-6#art-321-7-4
**第一項** 市町村は、第三百二十一条の七の二第一項の規定により特別徴収の方法によつて年金所得に係る特別徴収税額（同条第二項の規定により給与所得及び公的年金等に係る所得以外の所得に係る所得割額を特別徴収の方法によつて徴収する場合にあつては、当該所得割額を加算した額とする。以下この節において同じ。）を徴収しようとする場合においては、当該特別徴収対象年金所得者に係る年金保険者を特別徴収義務者として当該年金所得に係る特別徴収税額を徴収させなければならない。
art-321-7-4/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-6#art-321-7-4/par-1
If a municipality intends to collect the special collection tax amount on pension income by the method of special collection pursuant to Article 321-7-2, paragraph (1) (where the income levy amount on income other than salary income and income pertaining to public pension, etc. is collected by the method of special collection pursuant to paragraph (2) of that Article, the amount to which that income levy amount has been added; the same applies hereinafter in this Section), it must have the pension insurer pertaining to the pension income earner subject to special collection collect that special collection tax amount on pension income as a special collection agent.
machine translation, not official
**第二項** 前項の場合において、市町村は、同一の特別徴収対象年金所得者について老齢等年金給付が二以上あるときは、政令で定めるところにより、一の老齢等年金給付（以下この節において「特別徴収対象年金給付」という。）について年金所得に係る特別徴収税額を徴収させるものとする。
art-321-7-4/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-6#art-321-7-4/par-2
In the case referred to in the preceding paragraph, if there are two or more old age, etc. pension benefits for the same pension income earner subject to special collection, the municipality is, in accordance with the provisions of Cabinet Order, to have the special collection tax amount on pension income collected from one old age, etc. pension benefit (hereinafter in this Section referred to as the "pension benefit subject to special collection").
machine translation, not official
### 第三百二十一条の七の五（年金所得に係る特別徴収税額の通知等） — Notice of the Special Collection Tax Amount on Pension Income, etc.
caption: machine translation, not official
art-321-7-5 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-6#art-321-7-5
**第一項** 市町村長は、第三百二十一条の七の二第一項の規定により年金所得に係る特別徴収税額を特別徴収の方法によつて徴収しようとする場合には、当該年金所得に係る特別徴収税額を特別徴収の方法によつて徴収する旨、当該特別徴収対象年金所得者に係る年金所得に係る特別徴収税額及び支払回数割特別徴収税額その他総務省令で定める事項を、当該特別徴収対象年金所得者に対しては第三百二十条の各納期限のうち最初の納期限の十日前までに、当該年金保険者に対しては当該年度の初日の属する年の七月三十一日までに通知しなければならない。
art-321-7-5/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-6#art-321-7-5/par-1
If the mayor of the municipality intends to collect the special collection tax amount on pension income by the method of special collection pursuant to Article 321-7-2, paragraph (1), the mayor must give notice of the fact that that special collection tax amount on pension income is to be collected by the method of special collection, the special collection tax amount on pension income and the per-payment special collection tax amount pertaining to that pension income earner subject to special collection, and other matters specified by Order of the Ministry of Internal Affairs and Communications, to that pension income earner subject to special collection by 10 days before the first of the due dates for payment under Article 320, and to that pension insurer by July 31 of the year containing the first day of the fiscal year concerned.
machine translation, not official
**第二項** 前項の支払回数割特別徴収税額は、総務省令で定めるところにより、当該特別徴収対象年金所得者につき、年金所得に係る特別徴収税額を当該年度の初日の属する年の十月一日から翌年の三月三十一日までの間における当該特別徴収対象年金所得者に係る特別徴収対象年金給付の支払の回数で除して得た額とする。
art-321-7-5/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-6#art-321-7-5/par-2
The per-payment special collection tax amount under the preceding paragraph is the amount obtained, in accordance with the provisions of a Order of the Ministry of Internal Affairs and Communications, by dividing the special collection tax amount on pension income for that pension income earner subject to special collection by the number of payments of the pension benefit subject to special collection for that pension income earner subject to special collection between October 1 of the year containing the first day of the fiscal year concerned and March 31 of the following year.
machine translation, not official
### 第三百二十一条の七の六（年金所得に係る特別徴収税額の納入の義務） — Obligation to Remit the Special Collection Tax Amount on Pension Income
caption: machine translation, not official
art-321-7-6 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-6#art-321-7-6
**第一項** 年金保険者は、前条第一項の規定による通知を受けた場合においては、当該通知に係る支払回数割特別徴収税額を、当該年度の初日の属する年の十月一日から翌年の三月三十一日までの間において特別徴収対象年金給付の支払をする際徴収し、その徴収した日の属する月の翌月の十日までに、当該市町村に納入する義務を負う。
art-321-7-6/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-6#art-321-7-6/par-1
A pension insurer that has received notice under paragraph (1) of the preceding Article is obliged to collect the per-payment special collection tax amount pertaining to that notice when paying the pension benefit subject to special collection between October 1 of the year containing the first day of the fiscal year concerned and March 31 of the following year, and to remit it to the municipality concerned by the 10th of the month following the month containing the day of collection.
machine translation, not official
### 第三百二十一条の七の七（年金所得に係る特別徴収税額の納入の義務を負わない場合等） — Cases Where There Is No Obligation to Remit the Special Collection Tax Amount on Pension Income, etc.
caption: machine translation, not official
art-321-7-7 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-6#art-321-7-7
**第一項** 年金保険者は、第三百二十一条の七の二第一項の規定により徴収すべき年金所得に係る特別徴収税額に係る特別徴収対象年金所得者が当該年金保険者から特別徴収対象年金給付の支払を受けないこととなつた場合その他総務省令で定める場合には、その事由が発生した日の属する月の翌月以降徴収すべき年金所得に係る特別徴収税額は、これを徴収して納入する義務を負わない。
art-321-7-7/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-6#art-321-7-7/par-1
If the pension income earner subject to special collection pertaining to the special collection tax amount on pension income to be collected pursuant to Article 321-7-2, paragraph (1) ceases to receive payment of the pension benefit subject to special collection from the pension insurer, or in any other case specified by Order of the Ministry of Internal Affairs and Communications, the pension insurer is not obliged to collect and remit the special collection tax amount on pension income that would otherwise be collected for the month following the month containing the day on which the cause arose and thereafter.
machine translation, not official
**第二項** 市町村長は、第三百二十一条の七の五第一項の規定による特別徴収対象年金所得者への通知をした後に、当該通知に係る特別徴収対象年金所得者が特別徴収対象年金所得者に該当しないこととなつた場合には、総務省令で定めるところにより、その旨を当該年金保険者及び当該特別徴収対象年金所得者に通知しなければならない。
art-321-7-7/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-6#art-321-7-7/par-2
If, after giving notice to the pension income earner subject to special collection under Article 321-7-5, paragraph (1), the pension income earner subject to special collection pertaining to that notice ceases to fall under the pension income earner subject to special collection, the mayor of the municipality must, in accordance with the provisions of Order of the Ministry of Internal Affairs and Communications, notify the pension insurer concerned and that pension income earner subject to special collection to that effect.
machine translation, not official
**第三項** 年金保険者は、前項の規定による通知を受けた場合には、その通知を受けた日以後、年金所得に係る特別徴収税額を徴収して納入する義務を負わない。
art-321-7-7/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-6#art-321-7-7/par-3
A pension insurer that has received notice under the preceding paragraph is not obliged to collect and remit the special collection tax amount on pension income on and after the day on which it received that notice.
machine translation, not official
**第四項** 第一項又は前項の場合においては、年金保険者は、総務省令で定めるところにより、当該特別徴収対象年金所得者の氏名、当該特別徴収対象年金所得者に係る年金所得に係る特別徴収税額の徴収の実績その他必要な事項を、特別徴収に係る納入金を納入すべき市町村の長に通知しなければならない。
art-321-7-7/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-6#art-321-7-7/par-4
In the case referred to in paragraph (1) or the preceding paragraph, the pension insurer must, in accordance with the provisions of Order of the Ministry of Internal Affairs and Communications, notify the mayor of the municipality to which the remittance pertaining to the special collection is to be remitted of the name of that pension income earner subject to special collection, the record of collection of the special collection tax amount on pension income pertaining to that pension income earner subject to special collection, and other necessary matters.
machine translation, not official
### 第三百二十一条の七の八（年金所得に係る仮特別徴収税額等） — Provisional Special Collection Tax Amount on Pension Income, etc.
caption: machine translation, not official
art-321-7-8 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-7-8#art-321-7-8
**第一項** 市町村は、前年の十月一日からその翌年の三月三十一日までの間における特別徴収対象年金給付の支払の際、第三百二十一条の七の二第一項の規定により第三百二十一条の七の五第二項に規定する支払回数割特別徴収税額を徴収されていた特別徴収対象年金所得者について、老齢等年金給付が当該年度の初日からその日の属する年の九月三十日までの間において支払われる場合には、当該特別徴収対象年金所得者の前年中の公的年金等に係る所得に係る所得割額及び均等割額の合算額として年金所得に係る仮特別徴収税額（当該市町村が当該特別徴収対象年金所得者に対して課した前年度分の個人の市町村民税のうち当該特別徴収対象年金所得者の前々年中の公的年金等に係る所得に係る所得割額及び均等割額の合算額（当該特別徴収対象年金所得者に係る均等割額を第三百二十一条の三第一項の規定により特別徴収の方法によつて徴収した場合には、前々年中の公的年金等に係る所得に係る所得割額）の二分の一に相当する額（当該額に百円未満の端数があるときはその端数金額を切り捨て、当該額が百円未満であるときは百円とする。）をいう。次条から第三百二十一条の七の十二までにおいて同じ。）を、当該年度の初日からその日の属する年の九月三十日までの間において特別徴収対象年金給付の支払をする際、特別徴収の方法によつて徴収するものとする。
art-321-7-8/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-7-8#art-321-7-8/par-1
With respect to a pension income earner subject to special collection from whom the per-payment special collection tax amount prescribed in Article 321-7-5, paragraph (2) was collected under Article 321-7-2, paragraph (1) at the time of payment of pension benefits subject to special collection during the period from October 1 of the previous year to March 31 of the year following that year, where old age, etc. pension benefits are paid during the period from the first day of the relevant fiscal year to September 30 of the year including that day, the municipality is to collect, by the method of special collection, at the time of paying pension benefits subject to special collection during the period from the first day of the relevant fiscal year to September 30 of the year including that day, the provisional special collection tax amount on pension income, as the total of the income levy amount and per capita levy amount pertaining to income pertaining to public pension, etc. of that pension income earner subject to special collection for the previous year (meaning an amount equivalent to one-half of the total of the income levy amount and per capita levy amount pertaining to income pertaining to public pension, etc. for the year before the previous year of that pension income earner subject to special collection (where the per capita levy amount for that pension income earner subject to special collection was collected by the method of special collection pursuant to Article 321-3, paragraph (1), the income levy amount pertaining to income pertaining to public pension, etc. for the year before the previous year), out of the individual municipal inhabitant tax for the previous fiscal year imposed by that municipality on that pension income earner subject to special collection (where that amount includes a fractional amount of less than 100 yen, the fractional amount is rounded down, and where that amount is less than 100 yen, 100 yen); the same applies from the following Article through Article 321-7-12).
machine translation, not official
**第二項** 当該年度の初日からその日の属する年の九月三十日までの間において前項の規定による特別徴収が行われた特別徴収対象年金所得者については、第三百二十一条の七の二第一項の規定の適用がある場合における第三百十九条の二第一項及び第二項、第三百二十一条の七の二第一項及び第二項並びに第三百二十一条の七の四から前条までの規定の適用にあつては、第三百二十一条の七の二第一項中「の二分の一に相当する額」とあるのは、「から第三百二十一条の七の八第一項に規定する年金所得に係る仮特別徴収税額を控除した額」とし、同条第三項の規定は、適用しない。
art-321-7-8/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-7-8#art-321-7-8/par-2
With respect to a pension income earner subject to special collection from whom special collection has been carried out under the preceding paragraph during the period from the first day of the relevant fiscal year to September 30 of the year including that day, in applying Article 319-2, paragraphs (1) and (2), Article 321-7-2, paragraphs (1) and (2), and Article 321-7-4 through the preceding Article, in the case where Article 321-7-2, paragraph (1) applies, the phrase "an amount equivalent to one-half of" in Article 321-7-2, paragraph (1) is deemed to be replaced with "the amount obtained by deducting the provisional special collection tax amount on pension income prescribed in Article 321-7-8, paragraph (1) from", and paragraph (3) of that Article does not apply.
machine translation, not official
**第三項** 第三百二十一条の七の四から前条までの規定は、第一項の規定による特別徴収について準用する。この場合において、これらの規定中「年金所得に係る特別徴収税額」とあるのは「年金所得に係る仮特別徴収税額」と、第三百二十一条の七の四第一項中「第三百二十一条の七の二第一項」とあるのは「第三百二十一条の七の八第一項」と、「（同条第二項の規定により給与所得及び公的年金等に係る所得以外の所得に係る所得割額を特別徴収の方法によつて徴収する場合にあつては、当該所得割額を加算した額とする。以下この節において同じ。）」とあるのは「（同項に規定する年金所得に係る仮特別徴収税額をいう。以下同じ。）」と、第三百二十一条の七の五第一項中「第三百二十一条の七の二第一項」とあるのは「第三百二十一条の七の八第一項」と、「支払回数割特別徴収税額」とあるのは「支払回数割仮特別徴収税額」と、「第三百二十条の各納期限のうち最初の納期限の十日前」とあるのは「当該年度の初日の属する年の三月三十一日」と、「七月三十一日」とあるのは「一月三十一日」と、同条第二項及び第三百二十一条の七の六中「支払回数割特別徴収税額」とあるのは「支払回数割仮特別徴収税額」と、「の属する年の十月一日から翌年の三月三十一日」とあるのは「からその日の属する年の九月三十日」と、前条第一項中「第三百二十一条の七の二第一項」とあるのは「第三百二十一条の七の八第一項」と読み替えるものとする。
art-321-7-8/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-7-8#art-321-7-8/par-3
The provisions of Article 321-7-4 through the preceding Article apply mutatis mutandis to special collection under paragraph (1). In this case, the phrase "special collection tax amount on pension income" in these provisions is deemed to be replaced with "provisional special collection tax amount on pension income"; in Article 321-7-4, paragraph (1), the phrase "Article 321-7-2, paragraph (1)" is deemed to be replaced with "Article 321-7-8, paragraph (1)", and the phrase "(where the income levy amount on income other than salary income and income pertaining to public pension, etc. is collected by the method of special collection pursuant to paragraph (2) of that Article, the amount to which that income levy amount has been added; the same applies hereinafter in this Section)" is deemed to be replaced with "(meaning the provisional special collection tax amount on pension income prescribed in that paragraph; the same applies hereinafter)"; in Article 321-7-5, paragraph (1), the phrase "Article 321-7-2, paragraph (1)" is deemed to be replaced with "Article 321-7-8, paragraph (1)", the phrase "per-payment special collection tax amount" with "per-payment provisional special collection tax amount", the phrase "10 days before the first of the due dates for payment under Article 320" with "March 31 of the year including the first day of the relevant fiscal year", and the phrase "July 31" with "January 31"; in paragraph (2) of that Article and in Article 321-7-6, the phrase "per-payment special collection tax amount" is deemed to be replaced with "per-payment provisional special collection tax amount", and the phrase "October 1 of the year containing the first day of the fiscal year concerned and March 31 of the following year" with "the first day of the fiscal year concerned and September 30 of the year containing that day"; and in paragraph (1) of the preceding Article, the phrase "Article 321-7-2, paragraph (1)" is deemed to be replaced with "Article 321-7-8, paragraph (1)".
machine translation, not official
**第四項** 市町村長は、前項において読み替えて準用する第三百二十一条の七の五第一項の規定による特別徴収対象年金所得者又は年金保険者に対する通知については、当該年度の前年度分の年金所得に係る特別徴収税額に係る第三百二十一条の七の五第一項の規定による特別徴収対象年金所得者又は年金保険者に対する通知とそれぞれ併せて行うことができる。
art-321-7-8/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-7-8#art-321-7-8/par-4
With respect to the notification to a pension income earner subject to special collection or a pension insurer under Article 321-7-5, paragraph (1) as applied mutatis mutandis with replacement of terms under the preceding paragraph, the mayor of the municipality may give it together with, respectively, the notification to the pension income earner subject to special collection or the pension insurer under Article 321-7-5, paragraph (1) pertaining to the special collection tax amount on pension income for the fiscal year preceding the relevant fiscal year.
machine translation, not official
### 第三百二十一条の七の九（特別徴収対象年金所得者が市町村の区域外に転出した場合の取扱い） — Treatment Where a Pension Income Earner Subject to Special Collection Moves Out of the Area of a Municipality
caption: machine translation, not official
art-321-7-9 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-7-8#art-321-7-9
**第一項** 市町村は、特別徴収対象年金所得者が当該年度の初日において当該市町村の区域内に住所を有しない場合には、第三百二十一条の七の二の規定にかかわらず、当該特別徴収対象年金所得者の年金所得に係る特別徴収税額を特別徴収の方法によつて徴収しないものとする。
art-321-7-9/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-7-8#art-321-7-9/par-1
Where a pension income earner subject to special collection does not have a domicile within the area of the municipality on the first day of the relevant fiscal year, the municipality is not, notwithstanding Article 321-7-2, to collect the special collection tax amount on pension income of that pension income earner subject to special collection by the method of special collection.
machine translation, not official
**第二項** 前項の場合において、市町村は、同項の特別徴収対象年金所得者に対して課する個人の市町村民税のうち当該特別徴収対象年金所得者の前年中の公的年金等に係る所得に係る所得割額及び均等割額の合算額から前条第一項の規定により特別徴収の方法によつて徴収された年金所得に係る仮特別徴収税額を控除した額を第三百二十条の納期のうち当該年度の初日の属する年の十月一日から翌年の三月三十一日までの間に到来するものにおいて普通徴収の方法によつて徴収するものとする。
art-321-7-9/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-7-8#art-321-7-9/par-2
In the case referred to in the preceding paragraph, the municipality is to collect by the method of ordinary collection, in those of the payment periods in Article 320 that arrive during the period from October 1 of the year including the first day of the relevant fiscal year to March 31 of the following year, the amount obtained by deducting the provisional special collection tax amount on pension income collected by the method of special collection pursuant to paragraph (1) of the preceding Article from the total of the income levy amount and per capita levy amount pertaining to income pertaining to public pension, etc. of the previous year of the pension income earner subject to special collection referred to in the preceding paragraph, out of the individual municipal inhabitant tax imposed on that pension income earner subject to special collection.
machine translation, not official
**第三項** 市町村長は、当該年度の初日の属する年の末日までに前条第三項において読み替えて準用する第三百二十一条の七の五第一項の規定による特別徴収対象年金所得者又は年金保険者に対する通知を行つた場合において、当該特別徴収対象年金所得者が当該年の翌年の一月一日において当該市町村の区域内に住所を有しないときは、前条第一項の規定による当該特別徴収対象年金所得者に係る当該年度の翌年度分の年金所得に係る仮特別徴収税額の特別徴収の方法による徴収を行わない旨を当該特別徴収対象年金所得者又は当該年金保険者に通知しなければならない。
art-321-7-9/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-7-8#art-321-7-9/par-3
Where the mayor of the municipality has given the notification to a pension income earner subject to special collection or a pension insurer under Article 321-7-5, paragraph (1) as applied mutatis mutandis with replacement of terms under paragraph (3) of the preceding Article by the last day of the year including the first day of the relevant fiscal year, and the pension income earner subject to special collection does not have a domicile within the area of the municipality on January 1 of the following year, the mayor must notify that pension income earner subject to special collection or that pension insurer that collection, by the method of special collection, of the provisional special collection tax amount on pension income for the fiscal year following the relevant fiscal year pertaining to that pension income earner subject to special collection under paragraph (1) of the preceding Article will not be carried out.
machine translation, not official
### 第三百二十一条の七の十（年金所得に係る特別徴収税額等の普通徴収税額への繰入れ） — Transfer of the Special Collection Tax Amount on Pension Income, etc. to the Ordinary Collection Tax Amount
caption: machine translation, not official
art-321-7-10 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-7-8#art-321-7-10
**第一項** 第三百二十一条の七の七第一項又は第三項（これらの規定を第三百二十一条の七の八第三項において読み替えて準用する場合を含む。）の規定により特別徴収の方法によつて徴収されないこととなつた金額に相当する税額は、その特別徴収の方法によつて徴収されないこととなつた日以後において到来する第三百二十条の納期がある場合にはそのそれぞれの納期において、その日以後に到来する同条の納期がない場合には直ちに、普通徴収の方法によつて徴収しなければならない。
art-321-7-10/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-7-8#art-321-7-10/par-1
The tax amount equivalent to the amount that has come not to be collected by the method of special collection pursuant to Article 321-7-7, paragraph (1) or (3) (including as applied mutatis mutandis with replacement of terms under Article 321-7-8, paragraph (3)) must be collected by the method of ordinary collection in each of the payment periods in Article 320 that arrive on or after the day on which it came not to be collected by the method of special collection, if there are such payment periods, or immediately if there is no payment period in that Article that arrives on or after that day.
machine translation, not official
**第二項** 第三百二十一条の七の七第三項（第三百二十一条の七の八第三項において読み替えて準用する場合を含む。）の規定により年金所得に係る特別徴収税額又は年金所得に係る仮特別徴収税額を特別徴収の方法によつて徴収されないこととなつた特別徴収対象年金所得者について、既に特別徴収義務者から当該市町村に納入された年金所得に係る特別徴収税額又は年金所得に係る仮特別徴収税額が当該特別徴収対象年金所得者から徴収すべき年金所得に係る特別徴収税額又は年金所得に係る仮特別徴収税額を超える場合（徴収すべき年金所得に係る特別徴収税額又は年金所得に係る仮特別徴収税額がない場合を含む。）には、当該過納又は誤納に係る税額は、第十七条の規定の例により当該特別徴収対象年金所得者に還付しなければならない。この場合において、当該特別徴収対象年金所得者の未納に係る地方団体の徴収金があるときは、当該還付すべき税額は、第十七条の二の二第一項第二号に規定する市町村徴収金関係過誤納金とみなして、同条第三項、第六項及び第七項の規定を適用することができるものとし、当該特別徴収義務者について第十七条から第十七条の二の二までの規定の適用はないものとする。
art-321-7-10/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-7-8#art-321-7-10/par-2
With respect to a pension income earner subject to special collection from whom the special collection tax amount on pension income or the provisional special collection tax amount on pension income has come not to be collected by the method of special collection pursuant to Article 321-7-7, paragraph (3) (including as applied mutatis mutandis with replacement of terms under Article 321-7-8, paragraph (3)), where the special collection tax amount on pension income or the provisional special collection tax amount on pension income already remitted to the municipality by the special collection agent exceeds the special collection tax amount on pension income or the provisional special collection tax amount on pension income to be collected from that pension income earner subject to special collection (including where there is no special collection tax amount on pension income or provisional special collection tax amount on pension income to be collected), the tax amount pertaining to that overpayment or payment by mistake must be refunded to that pension income earner subject to special collection in accordance with the rules of Article 17. In this case, where there are local government levies unpaid by that pension income earner subject to special collection, the tax amount to be refunded may be deemed to be an overpayment or payment by mistake of municipal collections prescribed in Article 17-2-2, paragraph (1), item (ii), and paragraphs (3), (6) and (7) of that Article may be applied, and Articles 17 through 17-2-2 do not apply to that special collection agent.
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### 第三百二十一条の七の十一（市町村長と年金保険者との間における通知の方法） — Method of Notification Between the Mayor of a Municipality and Pension Insurers
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art-321-7-11 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-7-8#art-321-7-11
**第一項** 市町村長は、第三百二十一条の七の三、第三百二十一条の七の七第四項（第三百二十一条の七の八第三項において準用する場合を含む。）その他政令で定める規定に規定する年金保険者が市町村長に対して行う通知については、総務省令で定めるところにより、機構を経由して行わせるものとする。
art-321-7-11/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-7-8#art-321-7-11/par-1
With respect to the notifications prescribed in Article 321-7-3, Article 321-7-7, paragraph (4) (including as applied mutatis mutandis under Article 321-7-8, paragraph (3)) and other provisions specified by Cabinet Order that a pension insurer gives to the mayor of the municipality, the mayor of the municipality is to have them given through the Organization, as provided by Order of the Ministry of Internal Affairs and Communications.
machine translation, not official
**第二項** 市町村長は、第三百二十一条の七の五第一項及び第三百二十一条の七の七第二項（これらの規定を第三百二十一条の七の八第三項において準用する場合を含む。）、第三百二十一条の七の九第三項その他政令で定める規定に規定する年金保険者に対して行う通知については、総務省令で定めるところにより、機構を経由して行うものとする。
art-321-7-11/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-7-8#art-321-7-11/par-2
With respect to the notifications prescribed in Article 321-7-5, paragraph (1) and Article 321-7-7, paragraph (2) (including where these provisions are applied mutatis mutandis under Article 321-7-8, paragraph (3)), Article 321-7-9, paragraph (3) and other provisions specified by Cabinet Order that the mayor of the municipality gives to a pension insurer, the mayor of the municipality is to give them through the Organization, as provided by Order of the Ministry of Internal Affairs and Communications.
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### 第三百二十一条の七の十二（政令への委任） — Delegation to Cabinet Order
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art-321-7-12 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-7-8#art-321-7-12
**第一項** 第三百二十一条の七の二から前条までに定めるもののほか、特別徴収対象年金所得者に係る年金所得に係る特別徴収税額又は年金所得に係る仮特別徴収税額を変更する場合における公的年金等に係る所得に係る個人の市町村民税の特別徴収の取扱いその他公的年金等に係る所得に係る個人の市町村民税の特別徴収に関し必要な事項は、政令で定める。
art-321-7-12/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-7-8#art-321-7-12/par-1
In addition to what is provided for in Articles 321-7-2 through the preceding Article, the treatment of special collection of individual municipal inhabitant tax on income pertaining to public pension, etc. where the special collection tax amount on pension income or the provisional special collection tax amount on pension income of a pension income earner subject to special collection is changed, and other matters necessary for special collection of individual municipal inhabitant tax on income pertaining to public pension, etc., are specified by Cabinet Order.
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### 第三百二十一条の七の十三（租税条約に基づく申立てが行われた場合における個人の市町村民税の徴収猶予） — Deferral of Collection of Individual Municipal Inhabitant Tax Where a Petition Is Filed Under a Tax Treaty
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art-321-7-13 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-7-13#art-321-7-13
**第一項** 個人の市町村民税の納税義務者が租税条約（所得税法第百六十二条第一項に規定する租税条約をいう。以下この項において同じ。）の規定に基づき国税庁長官に対し当該租税条約に規定する申立て（租税特別措置法第四十条の三の三第一項又は第四十一条の十九の五第一項の規定の適用がある場合の申立てに限る。以下この項において同じ。）をした場合（次条において「国税庁長官に対する申立てが行われた場合」という。）又は租税条約の我が国以外の締約国若しくは締約者（以下この項において「条約相手国等」という。）の権限ある当局に対し当該租税条約に規定する申立てをし、かつ、条約相手国等の権限ある当局から当該条約相手国等との間の租税条約に規定する協議（以下この項及び同条において「相互協議」という。）の申入れがあつた場合（同条において「条約相手国等の権限ある当局に対する申立てが行われた場合」という。）には、市町村長は、これらの申立てに係る同法第四十条の三の三第二十二項第一号（同法第四十一条の十九の五第十三項において準用する場合を含む。次条第一項において同じ。）に掲げる更正決定に係る所得税の額（これらの申立てに係る相互協議の対象となるものに限る。以下この項及び次条において同じ。）の計算の基礎となつた所得に基づいて課された市町村民税額を限度として、これらの申立てをした者の申請に基づき、その納期限（第三百二十九条第一項に規定する納期限をいい、当該申請が当該納期限後であるときは、当該申請の日とする。）から国税庁長官と当該条約相手国等の権限ある当局との間の合意に基づく国税通則法第二十六条の規定による更正に係る所得税の額の計算の基礎となつた所得に基づいて市町村民税を課した日（当該合意がない場合その他の政令で定める場合には、政令で定める日）の翌日から一月を経過する日までの期間（第五項において「徴収の猶予期間」という。）に限り、その徴収を猶予することができる。ただし、当該申請を行う者につき当該申請の時において当該市町村民税額以外の当該市町村の地方税の滞納がある場合は、この限りでない。
art-321-7-13/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-7-13#art-321-7-13/par-1
Where a person liable for individual municipal inhabitant tax has filed with the Commissioner of the National Tax Agency a petition provided for in a tax treaty (meaning a tax treaty prescribed in Article 162, paragraph (1) of the Income Tax Act; the same applies hereinafter in this paragraph), based on the provisions of the tax treaty (limited to a petition in a case where Article 40-3-3, paragraph (1) or Article 41-19-5, paragraph (1) of the Act on Special Measures Concerning Taxation applies; the same applies hereinafter in this paragraph) (referred to as a "case where a petition has been filed with the Commissioner of the National Tax Agency" in the following Article), or has filed a petition provided for in the tax treaty with the competent authority of a contracting state or contracting party of the tax treaty other than Japan (referred to as a "treaty partner state, etc." in this paragraph), and the competent authority of the treaty partner state, etc. has made a request for the consultation provided for in the tax treaty with that treaty partner state, etc. (referred to as "mutual agreement procedure" in this paragraph and that Article) (referred to as a "case where a petition has been filed with the competent authority of a treaty partner state, etc." in that Article), the mayor of the municipality may, on the application of the person who filed the petitions, defer collection, within the limit of the amount of municipal inhabitant tax imposed on the basis of the income that formed the basis for calculating the amount of income tax pertaining to the reassessment or determination listed in Article 40-3-3, paragraph (22), item (i) of that Act (including as applied mutatis mutandis pursuant to Article 41-19-5, paragraph (13) of that Act; the same applies in paragraph (1) of the following Article) pertaining to those petitions (limited to that which is subject to the mutual agreement procedure pertaining to those petitions; the same applies hereinafter in this paragraph and the following Article), only for the period from the due date for payment (meaning the due date for payment prescribed in Article 329, paragraph (1); where the application is made after that due date for payment, the date of the application) until the day on which one month has elapsed from the day following the day on which municipal inhabitant tax was imposed on the basis of the income that formed the basis for calculating the amount of income tax pertaining to the reassessment under Article 26 of the Act on General Rules for National Taxes based on the agreement between the Commissioner of the National Tax Agency and the competent authority of that treaty partner state, etc. (where there is no such agreement or in other cases specified by Cabinet Order, the day specified by Cabinet Order) (referred to as the "period of deferral of collection" in paragraph (5)). However, this does not apply where the person making the application has, at the time of the application, arrears of local taxes of that municipality other than that municipal inhabitant tax amount.
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**第二項** 市町村長は、前項の規定による徴収の猶予（以下この条において「徴収の猶予」という。）をする場合には、その猶予に係る金額に相当する担保で第十六条第一項各号に掲げるものを、政令で定めるところにより徴さなければならない。ただし、その猶予に係る税額が百万円以下である場合、その猶予の期間が三月以内である場合又は担保を徴することができない特別の事情がある場合は、この限りでない。
art-321-7-13/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-7-13#art-321-7-13/par-2
When the mayor of the municipality defers collection under the provisions of the preceding paragraph (referred to as "deferral of collection" in this Article), the mayor must, as provided by Cabinet Order, take security listed in the items of Article 16, paragraph (1) equivalent to the amount subject to the deferral. However, this does not apply where the tax amount subject to the deferral is 1,000,000 yen or less, where the period of deferral is three months or less, or where there are special circumstances that make it impossible to take security.
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**第三項** 第十五条の二の二、第十五条の二の三、第十六条の二第一項から第三項まで及び第十八条の二第四項の規定は徴収の猶予について、第十一条、第十六条第二項及び第三項、第十六条の二第四項並びに第十六条の五第一項及び第二項の規定は前項の規定による担保について、それぞれ準用する。
art-321-7-13/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-7-13#art-321-7-13/par-3
The provisions of Article 15-2-2, Article 15-2-3, Article 16-2, paragraphs (1) through (3) and Article 18-2, paragraph (4) apply mutatis mutandis to deferral of collection, and the provisions of Article 11, Article 16, paragraphs (2) and (3), Article 16-2, paragraph (4) and Article 16-5, paragraphs (1) and (2) apply mutatis mutandis to security under the preceding paragraph, respectively.
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**第四項** 徴収の猶予を受けた者が次の各号のいずれかに該当する場合には、市町村長は、その徴収の猶予を取り消すことができる。この場合においては、第十五条の三第二項及び第三項の規定を準用する。
art-321-7-13/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-7-13#art-321-7-13/par-4
Where a person who has been granted deferral of collection falls under any of the following items, the mayor of the municipality may rescind the deferral of collection. In this case, the provisions of Article 15-3, paragraphs (2) and (3) apply mutatis mutandis.
machine translation, not official
**一** 第一項の申立てを取り下げたとき。
art-321-7-13/par-4/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-7-13#art-321-7-13/par-4/item-1
When the petition referred to in paragraph (1) has been withdrawn;
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**二** 第十三条の二第一項各号のいずれかに該当する事実がある場合において、その者がその猶予に係る市町村民税額を猶予期間内に完納することができないと認められるとき。
art-321-7-13/par-4/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-7-13#art-321-7-13/par-4/item-2
When, where there is a fact falling under any of the items of Article 13-2, paragraph (1), the person is found unable to pay in full the municipal inhabitant tax amount subject to the deferral within the period of deferral;
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**三** 前項において準用する第十六条第三項の規定による担保の提供又は変更その他担保を確保するため必要な行為に関する市町村長の求めに応じないとき。
art-321-7-13/par-4/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-7-13#art-321-7-13/par-4/item-3
When the person does not comply with a request by the mayor of the municipality regarding the provision or change of security under Article 16, paragraph (3) as applied mutatis mutandis under the preceding paragraph, or other acts necessary to secure security;
machine translation, not official
**四** 新たにその猶予に係る市町村民税額以外の当該市町村に係る地方団体の徴収金を滞納したとき（市町村長がやむを得ない理由があると認めるときを除く。）。
art-321-7-13/par-4/item-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-7-13#art-321-7-13/par-4/item-4
When the person newly falls into arrears of local government levies pertaining to that municipality other than the municipal inhabitant tax amount subject to the deferral (excluding where the mayor of the municipality finds that there are unavoidable grounds);
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**五** 徴収の猶予を受けた者の財産の状況その他の事情の変化によりその猶予を継続することが適当でないと認められるとき。
art-321-7-13/par-4/item-5 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-7-13#art-321-7-13/par-4/item-5
When it is found inappropriate to continue the deferral due to a change in the financial condition of the person granted the deferral of collection or other circumstances.
machine translation, not official
**第五項** 徴収の猶予をした場合には、その猶予をした市町村民税に係る延滞金額のうち徴収の猶予期間（第一項の申請が同項の納期限以前である場合には、当該申請の日を起算日として当該納期限までの期間を含む。）に対応する部分の金額は、免除する。ただし、前項の規定による取消しの基因となるべき事実が生じた場合には、その生じた日後の期間に対応する部分の金額については、市町村長は、その免除をしないことができる。
art-321-7-13/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-7-13#art-321-7-13/par-5
Where deferral of collection has been granted, the portion of the amount of delinquency charge pertaining to the municipal inhabitant tax for which it was granted that corresponds to the period of deferral of collection (including, where the application referred to in paragraph (1) is made on or before the due date for payment referred to in that paragraph, the period from the date of that application, as the first day for the calculation, to that due date for payment) is exempted. However, where a fact that constitutes grounds for rescission under the preceding paragraph arises, the mayor of the municipality may decline to grant the exemption for the portion corresponding to the period after the day on which it arose.
machine translation, not official
**第六項** 徴収の猶予に関する申請の手続に関し必要な事項は、政令で定める。
art-321-7-13/par-6 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-7-13#art-321-7-13/par-6
Matters necessary for the procedures for applications for deferral of collection are specified by Cabinet Order.
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### 第三百二十一条の七の十四（個人の市町村民税の徴収猶予に係る国税庁長官の通知） — Notification by the Commissioner of the National Tax Agency Concerning Deferral of Collection of Individual Municipal Inhabitant Tax
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art-321-7-14 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-7-13#art-321-7-14
**第一項** 国税庁長官は、国税庁長官に対する申立てが行われた場合又は条約相手国等の権限ある当局に対する申立てが行われた場合には、遅滞なく、その旨、これらの申立てに係る租税特別措置法第四十条の三の三第二十二項第一号に掲げる更正決定に係る所得税の額の計算の基礎となつた所得その他総務省令で定める事項をこれらの申立てをした市町村民税の納税義務者の住所所在地の市町村長に通知しなければならない。
art-321-7-14/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-7-13#art-321-7-14/par-1
In a case where a petition has been filed with the Commissioner of the National Tax Agency or a case where a petition has been filed with the competent authority of a treaty partner state, etc., the Commissioner of the National Tax Agency must, without delay, notify the mayor of the municipality of the place of domicile of the person liable for municipal inhabitant tax who filed those petitions of that fact, the income that formed the basis for calculating the amount of income tax pertaining to the reassessment or determination listed in Article 40-3-3, paragraph (22), item (i) of the Act on Special Measures Concerning Taxation pertaining to those petitions, and other matters specified by Order of the Ministry of Internal Affairs and Communications.
machine translation, not official
**第二項** 国税庁長官は、国税庁長官に対する申立てが行われた場合又は条約相手国等の権限ある当局に対する申立てが行われた場合において、これらの申立てに係る相互協議において前条第一項に規定する合意がない場合その他の政令で定める場合に該当することとなつたときは、遅滞なく、その旨その他総務省令で定める事項をこれらの申立てをした市町村民税の納税義務者の住所所在地の市町村長に通知しなければならない。
art-321-7-14/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-7-13#art-321-7-14/par-2
If, in the case where a petition has been filed with the Commissioner of the National Tax Agency or a petition has been filed with the competent authority of a treaty partner state, etc., a case has arisen where there is no agreement prescribed in paragraph (1) of the preceding Article in the mutual agreement procedure pertaining to those petitions, or any other case specified by Cabinet Order, the Commissioner of the National Tax Agency must, without delay, notify the mayor of the municipality of the place of domicile of the person liable for municipal inhabitant tax who filed those petitions of that fact and other matters specified by Order of the Ministry of Internal Affairs and Communications.
machine translation, not official
**第三項** 国税庁長官は、国税庁長官に対する申立てが行われた場合又は条約相手国等の権限ある当局に対する申立てが行われた場合において、これらの申立てに係る相互協議において前条第一項に規定する合意が行われたときは、遅滞なく、その旨、当該合意に基づく国税通則法第二十六条の規定による更正に係る所得税の額の計算の基礎となつた所得その他総務省令で定める事項をこれらの申立てをした市町村民税の納税義務者の住所所在地の市町村長に通知しなければならない。
art-321-7-14/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-7-13#art-321-7-14/par-3
If, in the case where a petition has been filed with the Commissioner of the National Tax Agency or a petition has been filed with the competent authority of a treaty partner state, etc., the agreement prescribed in paragraph (1) of the preceding Article has been reached in the mutual agreement procedure pertaining to those petitions, the Commissioner of the National Tax Agency must, without delay, notify the mayor of the municipality of the place of domicile of the person liable for municipal inhabitant tax who filed those petitions of that fact, the income that formed the basis for calculating the amount of income tax pertaining to the reassessment under Article 26 of the Act on General Rules for National Taxes based on that agreement, and other matters specified by Order of the Ministry of Internal Affairs and Communications.
machine translation, not official
### 第三百二十一条の八（法人の市町村民税の申告納付） — Filing and Payment of Corporate Municipal Inhabitant Tax
caption: machine translation, not official
art-321-8 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8
**第一項** 法人税法第七十一条第一項（同法第七十二条第一項の規定が適用される場合を含む。以下この節において同じ。）、第七十四条第一項、第八十八条（同法第百四十五条の十三において準用する場合を含む。以下この項において同じ。）、第八十九条（同法第百四十五条の十三において準用する場合を含む。）、第百四十四条の三第一項（同法第百四十四条の四第一項の規定が適用される場合を含む。以下この節において同じ。）又は第百四十四条の六第一項の規定により法人税に係る申告書を提出する義務がある法人は、当該申告書の提出期限までに、総務省令で定める様式により、当該申告書に係る法人税額、これを課税標準として算定した法人税割額（同法第七十一条第一項（同法第七十二条第一項の規定が適用される場合を除く。）、第八十八条又は第百四十四条の三第一項（同法第百四十四条の四第一項の規定が適用される場合を除く。）の規定により法人税に係る申告書を提出する義務がある法人（以下この条及び第三百二十一条の十三第一項において「予定申告法人」という。）にあつては、前事業年度の法人税割額を基準として政令で定めるところにより計算した法人税割額（第三百二十一条の十一第一項において「予定申告に係る法人税割額」という。））、同法第七十一条第一項、第七十四条第一項、第百四十四条の三第一項又は第百四十四条の六第一項の規定により法人税に係る申告書を提出する義務がある法人にあつては均等割額その他必要な事項を記載した申告書（以下この項において「法人の市町村民税の申告書」という。）をその法人税額の課税標準の算定期間（同法第七十一条第一項、第八十八条又は第百四十四条の三第一項の申告書に係る法人税額にあつては、当該事業年度開始の日から六月経過日（当該事業年度（当該法人が同法第二条第十二号の七に規定する通算子法人である場合には、当該事業年度開始の日の属する当該法人に係る通算親法人（同条第十二号の六の七に規定する通算親法人をいう。次項及び第三十九項において同じ。）の事業年度）開始の日以後六月を経過した日をいう。）の前日までの期間とする。以下法人の市町村民税について同じ。）中において有する事務所、事業所又は寮等所在地の市町村長に提出し、及びその申告した市町村民税額（当該市町村民税額について既に納付すべきことが確定しているものがある場合には、これを控除した額）を納付しなければならない。この場合において、同法第七十一条第一項又は第百四十四条の三第一項の規定により法人税に係る申告書を提出する義務がある法人が、法人の市町村民税の申告書をその提出期限までに提出しなかつたときは、第六十項の規定の適用がある場合を除き、当該申告書の提出期限において、当該市町村長に対し、政令で定めるところにより計算した法人税割額及び均等割額を記載した当該申告書の提出があつたものとみなし、当該法人は、当該申告納付すべき期限内にその提出があつたものとみなされる申告書に係る市町村民税に相当する税額の市町村民税を事務所、事業所又は寮等所在の市町村に納付しなければならない。
art-321-8/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-1
A corporation that is obliged to file a corporation tax return pursuant to the provisions of Article 71, paragraph (1) of the Corporation Tax Act (including the case where Article 72, paragraph (1) of that Act applies; the same applies hereinafter in this Section), Article 74, paragraph (1) of that Act, Article 88 of that Act (including as applied mutatis mutandis pursuant to Article 145-13 of that Act; the same applies hereinafter in this paragraph), Article 89 of that Act (including as applied mutatis mutandis pursuant to Article 145-13 of that Act), Article 144-3, paragraph (1) of that Act (including the case where Article 144-4, paragraph (1) of that Act applies; the same applies hereinafter in this Section) or Article 144-6, paragraph (1) of that Act must, by the deadline for filing that return, file a return stating the corporation tax amount pertaining to that return, the corporation tax levy amount calculated with that amount as the tax base (for a corporation that is obliged to file a corporation tax return pursuant to the provisions of Article 71, paragraph (1) of that Act (excluding the case where Article 72, paragraph (1) of that Act applies), Article 88 of that Act or Article 144-3, paragraph (1) of that Act (excluding the case where Article 144-4, paragraph (1) of that Act applies) (hereinafter in this Article and Article 321-13, paragraph (1) referred to as a "corporation filing an interim return without provisional accounts"), the corporation tax levy amount calculated, in accordance with the provisions of Cabinet Order, on the basis of the corporation tax levy amount for the previous business year (referred to in Article 321-11, paragraph (1) as the "corporation tax levy amount on an interim return")), and, for a corporation that is obliged to file a corporation tax return pursuant to the provisions of Article 71, paragraph (1), Article 74, paragraph (1), Article 144-3, paragraph (1) or Article 144-6, paragraph (1) of that Act, the per capita levy amount and other necessary matters (hereinafter in this paragraph referred to as a "corporate municipal inhabitant tax return"), in the form specified by Order of the Ministry of Internal Affairs and Communications, with the mayor of the municipality where its offices, places of business or dormitories, etc. are located during the computation period of the tax base of that corporation tax amount (for the corporation tax amount pertaining to a return under Article 71, paragraph (1), Article 88 or Article 144-3, paragraph (1) of that Act, the period from the start date of that business year to the day before the day on which six months have elapsed (meaning the day on which six months have elapsed from the start date of that business year (where that corporation is a group tax sharing subsidiary corporation prescribed in Article 2, item (xii)-7 of that Act, of the business year of the group tax sharing parent corporation pertaining to that corporation that contains the start date of that business year (meaning the group tax sharing parent corporation prescribed in Article 2, item (xii)-6-7 of that Act; the same applies in the following paragraph and paragraph (39)))); the same applies hereinafter to corporate municipal inhabitant tax), and pay the municipal inhabitant tax amount so declared (where there is any amount of that municipal inhabitant tax amount for which the obligation to pay has already become finalized, the amount remaining after deducting it). In this case, if a corporation that is obliged to file a corporation tax return pursuant to the provisions of Article 71, paragraph (1) or Article 144-3, paragraph (1) of that Act has not filed a corporate municipal inhabitant tax return by the deadline for filing it, then, except where paragraph (60) applies, a return stating the corporation tax levy amount and the per capita levy amount calculated in accordance with the provisions of Cabinet Order is deemed to have been filed with that mayor of the municipality on the deadline for filing that return, and that corporation must pay to the municipality where its offices, places of business or dormitories, etc. are located the municipal inhabitant tax in an amount of tax equivalent to the municipal inhabitant tax pertaining to the return deemed to have been filed within that time limit for filing and payment.
machine translation, not official
**第二項** 法人税法第七十一条第一項ただし書の規定により同項の規定による法人税に係る申告書を提出することを要しないこととされた法人（同項第一号に掲げる金額（同条第二項又は第三項の規定の適用がある場合には、その適用後の金額）が十万円以下である場合又は当該金額がない場合に該当するものを除く。）は、その事業年度（新たに設立された法人のうち適格合併（同法第二条第十二号の八に規定する適格合併をいう。以下この条において同じ。）により設立されたもの以外のものの設立の日の属する事業年度及び同法第六十四条の九第一項の規定による承認の効力が生じた日が同日の属する当該法人に係る通算親法人の事業年度（以下この項において「通算親法人事業年度」という。）開始の日以後六月を経過した日以後であるときのその効力が生じた日の属する事業年度を除く。以下この項において同じ。）開始の日の属する通算親法人事業年度が六月を超え、かつ、当該通算親法人事業年度開始の日以後六月を経過した日（以下この項及び第六十項において「六月経過日」という。）において当該通算親法人との間に同法第二条第十二号の七の七に規定する通算完全支配関係がある場合には、総務省令で定める様式により、六月経過日から二月以内に、前事業年度の法人税割額を基準として政令で定めるところにより計算した法人税割額（第三百二十一条の十一第一項において「法人税において予定申告義務がない法人の予定申告に係る法人税割額」という。）、均等割額その他必要な事項を記載した申告書（以下この項において「法人の市町村民税の申告書」という。）を当該事業年度開始の日から六月経過日の前日までの期間中において有する事務所、事業所又は寮等所在地の市町村長に提出し、及びその申告した市町村民税額を納付しなければならない。この場合において、当該法人が、法人の市町村民税の申告書をその提出期限までに提出しなかつたときは、第六十項の規定の適用がある場合を除き、当該申告書の提出期限において、当該市町村長に対し、政令で定めるところにより計算した法人税割額及び均等割額を記載した当該申告書の提出があつたものとみなし、当該法人は、当該申告納付すべき期限内にその提出があつたものとみなされる申告書に係る市町村民税に相当する税額の市町村民税を事務所、事業所又は寮等所在の市町村に納付しなければならない。
art-321-8/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-2
A corporation that, pursuant to the proviso to Article 71, paragraph (1) of the Corporation Tax Act, is not required to file a corporation tax return under that paragraph (excluding a corporation falling under the case where the amount set out in item (i) of that paragraph (where Article 71, paragraph (2) or (3) of that Act applies, the amount after that application) is 100,000 yen or less or where there is no such amount) must, if the business year of the group tax sharing parent corporation pertaining to that corporation that contains the start date of its business year (excluding, among newly established corporations, the business year containing the date of establishment of those other than those established through a qualified merger (meaning a qualified merger prescribed in Article 2, item (xii)-8 of that Act; the same applies hereinafter in this Article), and, where the day on which approval under Article 64-9, paragraph (1) of that Act took effect is on or after the day on which six months have elapsed from the start of the business year of the group tax sharing parent corporation pertaining to that corporation that contains that day (hereinafter in this paragraph referred to as the "business year of the group tax sharing parent corporation"), the business year containing the day on which it took effect; the same applies hereinafter in this paragraph) exceeds six months and, on the day on which six months have elapsed from the start of that business year of the group tax sharing parent corporation (hereinafter in this paragraph and paragraph (60) referred to as the "day on which six months have elapsed"), there is a group tax sharing full controlling interest prescribed in Article 2, item (xii)-7-7 of that Act between that corporation and the group tax sharing parent corporation, within two months from the day on which six months have elapsed, in the form specified by Order of the Ministry of Internal Affairs and Communications, file a return stating the corporation tax levy amount calculated, in accordance with the provisions of Cabinet Order, on the basis of the corporation tax levy amount for the previous business year (referred to in Article 321-11, paragraph (1) as the "corporation tax levy amount on an interim return of a corporation with no interim corporation tax filing duty"), the per capita levy amount and other necessary matters (hereinafter in this paragraph referred to as a "corporate municipal inhabitant tax return") with the mayor of the municipality where its offices, places of business or dormitories, etc. are located during the period from the start of that business year to the day before the day on which six months have elapsed, and pay the municipal inhabitant tax amount so declared. In this case, if that corporation has not filed a corporate municipal inhabitant tax return by the deadline for filing it, then, except where paragraph (60) applies, a return stating the corporation tax levy amount and the per capita levy amount calculated in accordance with the provisions of Cabinet Order is deemed to have been filed with that mayor of the municipality on the deadline for filing that return, and that corporation must pay to the municipality where its offices, places of business or dormitories, etc. are located the municipal inhabitant tax in an amount of tax equivalent to the municipal inhabitant tax pertaining to the return deemed to have been filed within that time limit for filing and payment.
machine translation, not official
**第三項** 法人税法第七十一条第一項（同法第七十二条第一項の規定が適用される場合に限る。）又は第七十四条第一項の規定により法人税に係る申告書を提出する義務がある法人について、当該事業年度開始の日前十年以内に開始した事業年度において生じた通算適用前欠損金額（同法第五十七条第一項の欠損金額（同法第五十八条第一項の規定によりないものとされたものを除く。）で、同法第五十七条第六項又は第八項の規定によりないものとされたものをいう。次項から第六項までにおいて同じ。）がある場合の当該法人が納付すべき当該事業年度分の法人税割の課税標準となる法人税額の算定については、第一項、第三十四項又は第三十五項の規定にかかわらず、これらの規定により申告納付すべき当該法人税額の課税標準の算定期間に係る法人税割の課税標準となる法人税額から、当該法人税額（当該法人税額について租税特別措置法第四十二条の十四第一項若しくは第四項、第六十二条第一項、第六十二条の三第一項若しくは第九項又は第六十三条第一項の規定により加算された金額がある場合には、政令で定める額を控除した額）を限度として、控除対象通算適用前欠損調整額を控除するものとする。この場合において、控除対象通算適用前欠損調整額は、前事業年度以前の法人税割の課税標準とすべき法人税額について控除されなかつた額に限る。
art-321-8/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-3
With regard to a corporation that is obliged to file a corporation tax return pursuant to the provisions of Article 71, paragraph (1) of the Corporation Tax Act (limited to the case where Article 72, paragraph (1) of that Act applies) or Article 74, paragraph (1) of that Act, where there is a deficit before application of group tax sharing arising in a business year that began within 10 years before the start of the business year concerned (meaning an amount of loss under Article 57, paragraph (1) of that Act (excluding one deemed not to exist pursuant to Article 58, paragraph (1) of that Act) that is deemed not to exist pursuant to Article 57, paragraph (6) or (8) of that Act; the same applies in paragraphs (4) through (6)), the calculation of the corporation tax amount that serves as the tax base of the corporation tax levy for the business year concerned to be paid by that corporation is to be made, notwithstanding paragraph (1), (34) or (35), by deducting the deductible pre-group-taxation loss adjustment amount from the corporation tax amount serving as the tax base of the corporation tax levy for the computation period of the tax base of that corporation tax amount to be filed and paid pursuant to those provisions, up to the amount of that corporation tax amount (where there is an amount added to that corporation tax amount pursuant to Article 42-14, paragraph (1) or (4), Article 62, paragraph (1), Article 62-3, paragraph (1) or (9), or Article 63, paragraph (1) of the Act on Special Measures Concerning Taxation, the amount remaining after deducting the amount specified by Cabinet Order). In this case, the deductible pre-group-taxation loss adjustment amount is limited to the amount that was not deducted from the corporation tax amount to serve as the tax base of the corporation tax levy for the previous business year and earlier business years.
machine translation, not official
**第四項** 前項に規定する控除対象通算適用前欠損調整額とは、通算適用前欠損金額に、同項の法人の最初通算事業年度（法人税法第六十四条の九第一項の規定による承認の効力が生じた日以後最初に終了する事業年度をいう。以下この項から第六項までにおいて同じ。）終了の日（二以上の最初通算事業年度終了の日がある場合には、当該通算適用前欠損金額の生じた事業年度後最初の最初通算事業年度終了の日）における次の各号に掲げる当該法人の区分に応じ、それぞれ当該各号に定める率を乗じて得た金額をいう。
art-321-8/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-4
The deductible pre-group-taxation loss adjustment amount prescribed in the preceding paragraph means the amount obtained by multiplying the deficit before application of group tax sharing by the rate specified in each of the following items in accordance with the category of the corporation set out in that item as of the end of the first group tax sharing business year of the corporation referred to in that paragraph (meaning the first business year that ends on or after the day on which approval under Article 64-9, paragraph (1) of the Corporation Tax Act took effect; the same applies hereinafter in this paragraph through paragraph (6)) (where there are two or more end dates of first group tax sharing business years, as of the end of the first group tax sharing business year after the business year in which that deficit before application of group tax sharing arose).
machine translation, not official
**一** 普通法人（法人税法第二条第九号に規定する普通法人をいう。第十四項第一号及び第五十五項第四号において同じ。） 同法第六十六条第一項に規定する税率に相当する率
art-321-8/par-4/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-4/item-1
ordinary corporation (meaning an ordinary corporation prescribed in Article 2, item (ix) of the Corporation Tax Act; the same applies in paragraph (14), item (i) and paragraph (55), item (iv)): the rate equivalent to the tax rate prescribed in Article 66, paragraph (1) of that Act;
machine translation, not official
**二** 協同組合等（法人税法第二条第七号に規定する協同組合等をいう。第十四項第二号及び第五十五項第四号において同じ。） 同法第六十六条第三項に規定する税率に相当する率
art-321-8/par-4/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-4/item-2
cooperative, etc. (meaning a cooperative, etc. prescribed in Article 2, item (vii) of the Corporation Tax Act; the same applies in paragraph (14), item (ii) and paragraph (55), item (iv)): the rate equivalent to the tax rate prescribed in Article 66, paragraph (3) of that Act.
machine translation, not official
**第五項** 第三項の法人を合併法人（合併により被合併法人（合併によりその有する資産及び負債の移転を行つた法人をいう。以下この条において同じ。）から資産及び負債の移転を受けた法人をいう。以下この条において同じ。）とする適格合併が行われた場合又は当該法人との間に法人税法第二条第十二号の七の六に規定する完全支配関係（以下この条において「完全支配関係」という。）（当該法人による完全支配関係又は同号に規定する相互の関係（以下この条において「相互の関係」という。）に限る。）がある他の法人で当該法人が発行済株式若しくは出資の全部若しくは一部を有するものの残余財産が確定した場合において、当該適格合併に係る被合併法人又は当該他の法人（以下この項及び次項において「被合併法人等」という。）の当該適格合併の日前十年以内に開始し、又は当該残余財産の確定の日の翌日前十年以内に開始した事業年度（以下この項において「前十年内事業年度」という。）において生じた通算適用前欠損金額に係る前項に規定する控除対象通算適用前欠損調整額（当該被合併法人等が当該控除対象通算適用前欠損調整額（この項の規定により当該被合併法人等の前項に規定する控除対象通算適用前欠損調整額とみなされたものを含む。）に係る通算適用前欠損金額の生じた事業年度後最初の最初通算事業年度について同法第五十七条第六項又は第八項の規定の適用があることを証する書類を添付した法人の市町村民税の確定申告書（第一項の規定により提出すべき申告書（同法第七十四条第一項の規定により提出すべき法人税の申告書に係るものに限る。）をいう。以下この条において同じ。）を提出していることその他の政令で定める要件を満たしている場合における当該控除対象通算適用前欠損調整額に限るものとし、第三項の規定により当該被合併法人等の前十年内事業年度の法人税割の課税標準とすべき法人税額について控除された額を除く。以下この項において「控除未済通算適用前欠損調整額」という。）があるときは、当該法人の当該適格合併の日の属する事業年度又は当該残余財産の確定の日の翌日の属する事業年度（以下この項及び次項において「合併等事業年度」という。）以後の事業年度における第三項の規定の適用については、当該前十年内事業年度に係る控除未済通算適用前欠損調整額（当該他の法人に同法第二条第十四号に規定する株主等（以下この条において「株主等」という。）が二以上ある場合には、当該控除未済通算適用前欠損調整額を当該他の法人の発行済株式又は出資（当該他の法人が有する自己の株式又は出資を除く。）の総数又は総額で除し、これに当該法人の有する当該他の法人の株式又は出資の数又は金額を乗じて計算した金額）は、それぞれ当該控除未済通算適用前欠損調整額に係る前十年内事業年度開始の日の属する当該法人の事業年度（当該法人の合併等事業年度開始の日以後に開始した当該被合併法人等の前十年内事業年度に係る控除未済通算適用前欠損調整額にあつては、当該合併等事業年度の前事業年度）に係る前項に規定する控除対象通算適用前欠損調整額とみなす。
art-321-8/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-5
If a qualified merger has been carried out in which the corporation referred to in paragraph (3) is the merging corporation (meaning a corporation that has received the transfer of assets and liabilities from a merged corporation (meaning a corporation that has transferred the assets and liabilities it holds through a merger; the same applies hereinafter in this Article) through a merger; the same applies hereinafter in this Article), or if the residual assets of another corporation that has a full controlling interest prescribed in Article 2, item (xii)-7-6 of the Corporation Tax Act (hereinafter in this Article referred to as a "full controlling interest") with that corporation (limited to a full controlling interest held by that corporation or a mutual relationship prescribed in that item (hereinafter in this Article referred to as a "mutual relationship")) and of which that corporation holds all or part of the issued shares or capital contributions have been determined, and there is a deductible pre-group-taxation loss adjustment amount prescribed in the preceding paragraph pertaining to a deficit before application of group tax sharing that arose in a business year of the merged corporation pertaining to that qualified merger or of that other corporation (hereinafter in this paragraph and the following paragraph referred to as the "merged corporation, etc.") that began within 10 years before the date of that qualified merger or began within 10 years before the day following the day of determination of those residual assets (hereinafter in this paragraph referred to as a "business year within preceding ten years") (limited to that deductible pre-group-taxation loss adjustment amount in the case where the merged corporation, etc. has filed a final municipal inhabitant tax return for corporations (meaning the return to be filed pursuant to paragraph (1) (limited to one pertaining to a corporation tax return to be filed pursuant to Article 74, paragraph (1) of that Act); the same applies hereinafter in this Article) to which is attached a document certifying that Article 57, paragraph (6) or (8) of that Act applies for the first group tax sharing business year after the business year in which arose the deficit before application of group tax sharing pertaining to that deductible pre-group-taxation loss adjustment amount (including an amount deemed pursuant to this paragraph to be the deductible pre-group-taxation loss adjustment amount prescribed in the preceding paragraph of the merged corporation, etc.), and satisfies other requirements specified by Cabinet Order, and excluding the amount deducted pursuant to paragraph (3) from the corporation tax amount to serve as the tax base of the corporation tax levy for the business year within preceding ten years of the merged corporation, etc.; hereinafter in this paragraph referred to as the "undeducted pre-group-taxation loss adjustment amount"), then, for the purpose of the application of paragraph (3) in business years on or after the business year containing the date of that qualified merger or the business year containing the day following the day of determination of those residual assets of that corporation (hereinafter in this paragraph and the following paragraph referred to as the "business year of the merger, etc."), the undeducted pre-group-taxation loss adjustment amount pertaining to that business year within preceding ten years (where that other corporation has two or more shareholders, etc. prescribed in Article 2, item (xiv) of that Act (hereinafter in this Article referred to as "shareholders, etc."), the amount calculated by dividing that undeducted pre-group-taxation loss adjustment amount by the total number or total amount of issued shares or capital contributions of that other corporation (excluding its own shares or capital contributions held by that other corporation) and multiplying the result by the number or amount of shares or capital contributions of that other corporation held by that corporation) is deemed to be the deductible pre-group-taxation loss adjustment amount prescribed in the preceding paragraph for the business year of that corporation containing the start date of the business year within preceding ten years pertaining to that undeducted pre-group-taxation loss adjustment amount (for the undeducted pre-group-taxation loss adjustment amount pertaining to a business year within preceding ten years of that merged corporation, etc. that began on or after the start of the business year of the merger, etc. of that corporation, the business year preceding that business year of the merger, etc.).
machine translation, not official
**第六項** 第三項の規定は、同項の法人が通算適用前欠損金額（前項の規定により当該法人の第四項に規定する控除対象通算適用前欠損調整額（以下この項において「控除対象通算適用前欠損調整額」という。）とみなされた被合併法人等の控除対象通算適用前欠損調整額に係る通算適用前欠損金額を除く。）の生じた事業年度後最初の最初通算事業年度について法人税法第五十七条第六項又は第八項の規定の適用があることを証する書類を添付した法人の市町村民税の確定申告書を提出し、かつ、その後において連続して法人の市町村民税の確定申告書を提出している場合（前項の規定により当該法人の控除対象通算適用前欠損調整額とみなされたものにつき第三項の規定を適用する場合には、合併等事業年度以後において連続して法人の市町村民税の確定申告書を提出している場合）に限り、適用する。
art-321-8/par-6 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-6
Paragraph (3) applies only where the corporation referred to in that paragraph has filed a final municipal inhabitant tax return for corporations to which is attached a document certifying that Article 57, paragraph (6) or (8) of the Corporation Tax Act applies for the first group tax sharing business year after the business year in which arose the deficit before application of group tax sharing (excluding the deficit before application of group tax sharing pertaining to the deductible pre-group-taxation loss adjustment amount of the merged corporation, etc. deemed pursuant to the preceding paragraph to be the deductible pre-group-taxation loss adjustment amount of that corporation prescribed in paragraph (4) (hereinafter in this paragraph referred to as the "deductible pre-group-taxation loss adjustment amount")), and has thereafter filed final municipal inhabitant tax returns for corporations consecutively (where paragraph (3) is applied to an amount deemed pursuant to the preceding paragraph to be the deductible pre-group-taxation loss adjustment amount of that corporation, where it has filed final municipal inhabitant tax returns for corporations consecutively on and after the business year of the merger, etc.).
machine translation, not official
**第七項** 法人税法第七十一条第一項（同法第七十二条第一項の規定が適用される場合に限る。）若しくは第七十四条第一項の規定により法人税に係る申告書を提出する義務がある法人を合併法人とする適格合併が行われた場合又は当該法人との間に完全支配関係（当該法人による完全支配関係又は相互の関係に限る。）がある他の法人で当該法人が発行済株式若しくは出資の全部若しくは一部を有するものの残余財産が確定した場合において、当該適格合併に係る被合併法人又は当該他の法人（以下この項において「被合併法人等」という。）の当該適格合併の日前十年以内に開始し、又は当該残余財産の確定の日の翌日前十年以内に開始した事業年度（以下この項において「前十年内事業年度」という。）において生じた合併等前欠損金額（同法第五十七条第一項の欠損金額（同条第六項又は同法第五十八条第一項の規定によりないものとされたものを除く。）で、同法第五十七条第七項（第一号に係る部分に限る。以下この項において同じ。）の規定により同条第二項の規定が適用されなかつたものをいう。以下この項から第九項までにおいて同じ。）（当該法人が当該法人の当該適格合併の日の属する事業年度又は当該残余財産の確定の日の翌日の属する事業年度（以下この項、第九項及び第十項において「合併等事業年度」という。）において当該合併等前欠損金額（この項の規定により当該被合併法人等の合併等前欠損金額とみなされたものを含む。）について同法第五十七条第七項の規定により同条第二項の規定の適用がないことを証する書類を添付した法人の市町村民税の確定申告書を提出していることその他の政令で定める要件を満たしている場合における当該合併等前欠損金額に限るものとし、次項の規定により当該被合併法人等の前十年内事業年度の法人税割の課税標準とすべき法人税額について控除された控除対象合併等前欠損調整額に係る合併等前欠損金額を除く。以下この項において「控除未済合併等前欠損金額」という。）があるときは、当該前十年内事業年度に係る控除未済合併等前欠損金額（当該他の法人に株主等が二以上ある場合には、当該控除未済合併等前欠損金額を当該他の法人の発行済株式又は出資（当該他の法人が有する自己の株式又は出資を除く。）の総数又は総額で除し、これに当該法人の有する当該他の法人の株式又は出資の数又は金額を乗じて計算した金額）は、それぞれ当該控除未済合併等前欠損金額に係る前十年内事業年度開始の日の属する当該法人の事業年度（当該法人の合併等事業年度開始の日以後に開始した当該被合併法人等の前十年内事業年度に係る控除未済合併等前欠損金額にあつては、当該合併等事業年度の前事業年度）において生じた合併等前欠損金額とみなす。
art-321-8/par-7 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-7
If a qualified merger has been carried out in which a corporation that is obliged to file a corporation tax return pursuant to the provisions of Article 71, paragraph (1) of the Corporation Tax Act (limited to the case where Article 72, paragraph (1) of that Act applies) or Article 74, paragraph (1) of that Act is the merging corporation, or if the residual assets of another corporation that has a full controlling interest with that corporation (limited to a full controlling interest held by that corporation or a mutual relationship) and of which that corporation holds all or part of the issued shares or capital contributions have been determined, and there is a pre-merger loss amount (meaning an amount of loss under Article 57, paragraph (1) of that Act (excluding one deemed not to exist pursuant to paragraph (6) of that Article or Article 58, paragraph (1) of that Act) to which Article 57, paragraph (2) of that Act has not been applied pursuant to Article 57, paragraph (7) of that Act (limited to the part pertaining to item (i); the same applies hereinafter in this paragraph); the same applies hereinafter in this paragraph through paragraph (9)) that arose in a business year of the merged corporation pertaining to that qualified merger or of that other corporation (hereinafter in this paragraph referred to as the "merged corporation, etc.") that began within 10 years before the date of that qualified merger or began within 10 years before the day following the day of determination of those residual assets (hereinafter in this paragraph referred to as a "business year within preceding ten years") (limited to that pre-merger loss amount in the case where that corporation has, for the business year containing the date of that qualified merger or the business year containing the day following the day of determination of those residual assets of that corporation (hereinafter in this paragraph and paragraphs (9) and (10) referred to as the "business year of the merger, etc."), filed a final municipal inhabitant tax return for corporations to which is attached a document certifying that Article 57, paragraph (2) of that Act does not apply pursuant to Article 57, paragraph (7) of that Act in respect of that pre-merger loss amount (including an amount deemed pursuant to this paragraph to be a pre-merger loss amount of the merged corporation, etc.), and satisfies other requirements specified by Cabinet Order, and excluding the pre-merger loss amount pertaining to the deductible pre-merger, etc. loss adjustment amount deducted pursuant to the following paragraph from the corporation tax amount to serve as the tax base of the corporation tax levy for the business year within preceding ten years of the merged corporation, etc.; hereinafter in this paragraph referred to as the "undeducted pre-merger loss amount"), then the undeducted pre-merger loss amount pertaining to that business year within preceding ten years (where that other corporation has two or more shareholders, etc., the amount calculated by dividing that undeducted pre-merger loss amount by the total number or total amount of issued shares or capital contributions of that other corporation (excluding its own shares or capital contributions held by that other corporation) and multiplying the result by the number or amount of shares or capital contributions of that other corporation held by that corporation) is deemed to be a pre-merger loss amount that arose in the business year of that corporation containing the start date of the business year within preceding ten years pertaining to that undeducted pre-merger loss amount (for the undeducted pre-merger loss amount pertaining to a business year within preceding ten years of that merged corporation, etc. that began on or after the start of the business year of the merger, etc. of that corporation, the business year preceding that business year of the merger, etc.).
machine translation, not official
**第八項** 前項の法人が納付すべき当該事業年度分の法人税割の課税標準となる法人税額の算定については、第一項、第三十四項又は第三十五項の規定にかかわらず、これらの規定により申告納付すべき当該法人税額の課税標準の算定期間に係る法人税割の課税標準となる法人税額から、当該法人税額（当該法人税額について租税特別措置法第四十二条の十四第一項若しくは第四項、第六十二条第一項、第六十二条の三第一項若しくは第九項又は第六十三条第一項の規定により加算された金額がある場合には、政令で定める額を控除した額）を限度として、前項の規定により当該事業年度開始の日前十年以内に開始した事業年度において生じたものとみなされた合併等前欠損金額に係る控除対象合併等前欠損調整額を控除するものとする。この場合において、控除対象合併等前欠損調整額は、前事業年度以前の法人税割の課税標準とすべき法人税額について控除されなかつた額に限る。
art-321-8/par-8 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-8
With regard to the calculation of the corporation tax amount that serves as the tax base of the corporation tax levy for the business year concerned to be paid by the corporation referred to in the preceding paragraph, notwithstanding paragraph (1), (34) or (35), the deductible pre-merger, etc. loss adjustment amount pertaining to the pre-merger loss amount deemed pursuant to the preceding paragraph to have arisen in a business year that began within 10 years before the start of the business year concerned is to be deducted from the corporation tax amount serving as the tax base of the corporation tax levy for the computation period of the tax base of that corporation tax amount to be filed and paid pursuant to those provisions, up to the amount of that corporation tax amount (where there is an amount added to that corporation tax amount pursuant to Article 42-14, paragraph (1) or (4), Article 62, paragraph (1), Article 62-3, paragraph (1) or (9), or Article 63, paragraph (1) of the Act on Special Measures Concerning Taxation, the amount remaining after deducting the amount specified by Cabinet Order). In this case, the deductible pre-merger, etc. loss adjustment amount is limited to the amount that was not deducted from the corporation tax amount to serve as the tax base of the corporation tax levy for the previous business year and earlier business years.
machine translation, not official
**第九項** 前二項に規定する控除対象合併等前欠損調整額とは、合併等前欠損金額に、第七項の法人の合併等事業年度終了の日における第四項各号に掲げる当該法人の区分に応じ、それぞれ当該各号に定める率を乗じて得た金額をいう。
art-321-8/par-9 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-9
The deductible pre-merger, etc. loss adjustment amount prescribed in the preceding two paragraphs means the amount obtained by multiplying the pre-merger loss amount by the rate specified in each of the items of paragraph (4) in accordance with the category of the corporation set out in that item as of the end of the business year of the merger, etc. of the corporation referred to in paragraph (7).
machine translation, not official
**第十項** 第八項の規定は、第七項の法人が合併等事業年度後最初の事業年度以後において連続して法人の市町村民税の確定申告書を提出している場合に限り、適用する。
art-321-8/par-10 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-10
Paragraph (8) applies only where the corporation referred to in paragraph (7) has filed final municipal inhabitant tax returns for corporations consecutively on and after the first business year after the business year of the merger, etc.
machine translation, not official
**第十一項** 法人税法第七十一条第一項（同法第七十二条第一項の規定が適用される場合に限る。）又は第七十四条第一項の規定により法人税に係る申告書を提出する義務がある法人について、当該事業年度において生じた通算対象欠損金額（同法第六十四条の五第一項に規定する通算対象欠損金額で同項の規定により損金の額に算入されたものをいう。次項において同じ。）がある場合の当該法人が納付すべき当該事業年度分の法人税割の課税標準となる法人税額の算定については、第一項、第三十四項又は第三十五項の規定にかかわらず、これらの規定により申告納付すべき当該法人税額の課税標準の算定期間に係る法人税割の課税標準となる法人税額に加算対象通算対象欠損調整額を加算するものとする。
art-321-8/par-11 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-11
With regard to a corporation that is obliged to file a corporation tax return pursuant to the provisions of Article 71, paragraph (1) of the Corporation Tax Act (limited to the case where Article 72, paragraph (1) of that Act applies) or Article 74, paragraph (1) of that Act, where there is an amount of deficit subject to group tax sharing arising in the business year concerned (meaning an amount of deficit subject to group tax sharing prescribed in Article 64-5, paragraph (1) of that Act that has been included in deductible expenses pursuant to that paragraph; the same applies in the following paragraph), the calculation of the corporation tax amount that serves as the tax base of the corporation tax levy for the business year concerned to be paid by that corporation is to be made, notwithstanding paragraph (1), (34) or (35), by adding the addable adjustment amount for deficit subject to group tax sharing to the corporation tax amount serving as the tax base of the corporation tax levy for the computation period of the tax base of that corporation tax amount to be filed and paid pursuant to those provisions.
machine translation, not official
**第十二項** 前項に規定する加算対象通算対象欠損調整額とは、通算対象欠損金額に、同項の法人の当該事業年度終了の日における第四項各号に掲げる当該法人の区分に応じ、それぞれ当該各号に定める率を乗じて得た金額をいう。
art-321-8/par-12 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-12
The addable adjustment amount for deficit subject to group tax sharing prescribed in the preceding paragraph means the amount obtained by multiplying the amount of deficit subject to group tax sharing by the rate specified in each of the items of paragraph (4) in accordance with the category of the corporation set out in that item as of the end of the business year concerned of the corporation referred to in the preceding paragraph.
machine translation, not official
**第十三項** 法人税法第七十一条第一項（同法第七十二条第一項の規定が適用される場合に限る。）又は第七十四条第一項の規定により法人税に係る申告書を提出する義務がある法人について、当該事業年度開始の日前十年以内に開始した事業年度において生じた通算対象所得金額（同法第六十四条の五第三項に規定する通算対象所得金額で同項の規定により益金の額に算入されたものをいう。次項から第十六項までにおいて同じ。）がある場合の当該法人が納付すべき当該事業年度分の法人税割の課税標準となる法人税額の算定については、第一項、第三十四項又は第三十五項の規定にかかわらず、これらの規定により申告納付すべき当該法人税額の課税標準の算定期間に係る法人税割の課税標準となる法人税額から、当該法人税額（当該法人税額について租税特別措置法第四十二条の十四第一項若しくは第四項、第六十二条第一項、第六十二条の三第一項若しくは第九項又は第六十三条第一項の規定により加算された金額がある場合には、政令で定める額を控除した額）を限度として、控除対象通算対象所得調整額を控除するものとする。この場合において、控除対象通算対象所得調整額は、前事業年度以前の法人税割の課税標準とすべき法人税額について控除されなかつた額に限る。
art-321-8/par-13 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-13
With regard to a corporation that is obliged to file a corporation tax return pursuant to the provisions of Article 71, paragraph (1) of the Corporation Tax Act (limited to the case where Article 72, paragraph (1) of that Act applies) or Article 74, paragraph (1) of that Act, where there is an amount of income subject to group tax sharing arising in a business year that began within 10 years before the start of the business year concerned (meaning an amount of income subject to group tax sharing prescribed in Article 64-5, paragraph (3) of that Act that has been included in gross profits pursuant to that paragraph; the same applies in paragraphs (14) through (16)), the calculation of the corporation tax amount that serves as the tax base of the corporation tax levy for the business year concerned to be paid by that corporation is to be made, notwithstanding paragraph (1), (34) or (35), by deducting the deductible group-adjusted income adjustment amount from the corporation tax amount serving as the tax base of the corporation tax levy for the computation period of the tax base of that corporation tax amount to be filed and paid pursuant to those provisions, up to the amount of that corporation tax amount (where there is an amount added to that corporation tax amount pursuant to Article 42-14, paragraph (1) or (4), Article 62, paragraph (1), Article 62-3, paragraph (1) or (9), or Article 63, paragraph (1) of the Act on Special Measures Concerning Taxation, the amount remaining after deducting the amount specified by Cabinet Order). In this case, the deductible group-adjusted income adjustment amount is limited to the amount that was not deducted from the corporation tax amount to serve as the tax base of the corporation tax levy for the previous business year and earlier business years.
machine translation, not official
**第十四項** 前項に規定する控除対象通算対象所得調整額とは、通算対象所得金額に、同項の法人の当該通算対象所得金額の生じた事業年度後最初の事業年度終了の日における次の各号に掲げる当該法人の区分に応じ、それぞれ当該各号に定める率を乗じて得た金額をいう。
art-321-8/par-14 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-14
The deductible group-adjusted income adjustment amount prescribed in the preceding paragraph means the amount obtained by multiplying the amount of income subject to group tax sharing by the rate specified in each of the following items in accordance with the category of the corporation set out in that item as of the end of the first business year of the corporation referred to in that paragraph after the business year in which that amount of income subject to group tax sharing arose.
machine translation, not official
**一** 普通法人又は法人税法第六十六条第一項に規定する一般社団法人等 同項に規定する税率に相当する率
art-321-8/par-14/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-14/item-1
ordinary corporation or general incorporated association, etc. prescribed in Article 66, paragraph (1) of the Corporation Tax Act: the rate equivalent to the tax rate prescribed in that paragraph;
machine translation, not official
**二** 法人税法第六十六条第三項に規定する公益法人等又は協同組合等 同項に規定する税率に相当する率
art-321-8/par-14/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-14/item-2
public interest corporation, etc. or cooperative, etc. prescribed in Article 66, paragraph (3) of the Corporation Tax Act: the rate equivalent to the tax rate prescribed in that paragraph.
machine translation, not official
**第十五項** 第十三項の法人を合併法人とする適格合併が行われた場合又は当該法人との間に完全支配関係（当該法人による完全支配関係又は相互の関係に限る。）がある他の法人で当該法人が発行済株式若しくは出資の全部若しくは一部を有するものの残余財産が確定した場合において、当該適格合併に係る被合併法人又は当該他の法人（以下この項及び次項において「被合併法人等」という。）の当該適格合併の日前十年以内に開始し、又は当該残余財産の確定の日の翌日前十年以内に開始した事業年度（以下この項において「前十年内事業年度」という。）において生じた通算対象所得金額に係る前項に規定する控除対象通算対象所得調整額（当該被合併法人等が当該控除対象通算対象所得調整額（この項の規定により当該被合併法人等の前項に規定する控除対象通算対象所得調整額とみなされたものを含む。）に係る通算対象所得金額の生じた事業年度について法人税法第六十四条の五第三項の規定の適用があることを証する書類を添付した法人の市町村民税の確定申告書を提出していることその他の政令で定める要件を満たしている場合における当該控除対象通算対象所得調整額に限るものとし、第十三項の規定により当該被合併法人等の前十年内事業年度の法人税割の課税標準とすべき法人税額について控除された額を除く。以下この項において「控除未済通算対象所得調整額」という。）があるときは、当該法人の当該適格合併の日の属する事業年度又は当該残余財産の確定の日の翌日の属する事業年度（以下この項及び次項において「合併等事業年度」という。）以後の事業年度における第十三項の規定の適用については、当該前十年内事業年度に係る控除未済通算対象所得調整額（当該他の法人に株主等が二以上ある場合には、当該控除未済通算対象所得調整額を当該他の法人の発行済株式又は出資（当該他の法人が有する自己の株式又は出資を除く。）の総数又は総額で除し、これに当該法人の有する当該他の法人の株式又は出資の数又は金額を乗じて計算した金額）は、それぞれ当該控除未済通算対象所得調整額に係る前十年内事業年度開始の日の属する当該法人の事業年度（当該法人の合併等事業年度開始の日以後に開始した当該被合併法人等の前十年内事業年度に係る控除未済通算対象所得調整額にあつては、当該合併等事業年度の前事業年度）に係る前項に規定する控除対象通算対象所得調整額とみなす。
art-321-8/par-15 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-15
If a qualified merger has been carried out in which the corporation referred to in paragraph (13) is the merging corporation, or if the residual assets of another corporation that has a full controlling interest with that corporation (limited to a full controlling interest held by that corporation or a mutual relationship) and of which that corporation holds all or part of the issued shares or capital contributions have been determined, and there is a deductible group-adjusted income adjustment amount prescribed in the preceding paragraph pertaining to an amount of income subject to group tax sharing that arose in a business year of the merged corporation pertaining to that qualified merger or of that other corporation (hereinafter in this paragraph and the following paragraph referred to as the "merged corporation, etc.") that began within 10 years before the date of that qualified merger or began within 10 years before the day following the day of determination of those residual assets (hereinafter in this paragraph referred to as a "business year within preceding ten years") (limited to that deductible group-adjusted income adjustment amount in the case where the merged corporation, etc. has filed a final municipal inhabitant tax return for corporations to which is attached a document certifying that Article 64-5, paragraph (3) of the Corporation Tax Act applies for the business year in which arose the amount of income subject to group tax sharing pertaining to that deductible group-adjusted income adjustment amount (including an amount deemed pursuant to this paragraph to be the deductible group-adjusted income adjustment amount prescribed in the preceding paragraph of the merged corporation, etc.), and satisfies other requirements specified by Cabinet Order, and excluding the amount deducted pursuant to paragraph (13) from the corporation tax amount to serve as the tax base of the corporation tax levy for the business year within preceding ten years of the merged corporation, etc.; hereinafter in this paragraph referred to as the "undeducted group-adjusted income adjustment amount"), then, for the purpose of the application of paragraph (13) in business years on or after the business year containing the date of that qualified merger or the business year containing the day following the day of determination of those residual assets of that corporation (hereinafter in this paragraph and the following paragraph referred to as the "business year of the merger, etc."), the undeducted group-adjusted income adjustment amount pertaining to that business year within preceding ten years (where that other corporation has two or more shareholders, etc., the amount calculated by dividing that undeducted group-adjusted income adjustment amount by the total number or total amount of issued shares or capital contributions of that other corporation (excluding its own shares or capital contributions held by that other corporation) and multiplying the result by the number or amount of shares or capital contributions of that other corporation held by that corporation) is deemed to be the deductible group-adjusted income adjustment amount prescribed in the preceding paragraph for the business year of that corporation containing the start date of the business year within preceding ten years pertaining to that undeducted group-adjusted income adjustment amount (for the undeducted group-adjusted income adjustment amount pertaining to a business year within preceding ten years of that merged corporation, etc. that began on or after the start of the business year of the merger, etc. of that corporation, the business year preceding that business year of the merger, etc.).
machine translation, not official
**第十六項** 第十三項の規定は、同項の法人が通算対象所得金額（前項の規定により当該法人の第十四項に規定する控除対象通算対象所得調整額（以下この項において「控除対象通算対象所得調整額」という。）とみなされた被合併法人等の控除対象通算対象所得調整額に係る通算対象所得金額を除く。）の生じた事業年度について法人税法第六十四条の五第三項の規定の適用があることを証する書類を添付した法人の市町村民税の確定申告書を提出し、かつ、その後において連続して法人の市町村民税の確定申告書を提出している場合（前項の規定により当該法人の控除対象通算対象所得調整額とみなされたものにつき第十三項の規定を適用する場合には、合併等事業年度以後において連続して法人の市町村民税の確定申告書を提出している場合）に限り、適用する。
art-321-8/par-16 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-16
Paragraph (13) applies only where the corporation referred to in that paragraph has filed a final municipal inhabitant tax return for corporations to which is attached a document certifying that Article 64-5, paragraph (3) of the Corporation Tax Act applies for the business year in which arose the amount of income subject to group tax sharing (excluding the amount of income subject to group tax sharing pertaining to the deductible group-adjusted income adjustment amount of the merged corporation, etc. deemed pursuant to the preceding paragraph to be the deductible group-adjusted income adjustment amount of that corporation prescribed in paragraph (14) (hereinafter in this paragraph referred to as the "deductible group-adjusted income adjustment amount")), and has thereafter filed final municipal inhabitant tax returns for corporations consecutively (where paragraph (13) is applied to an amount deemed pursuant to the preceding paragraph to be the deductible group-adjusted income adjustment amount of that corporation, where it has filed final municipal inhabitant tax returns for corporations consecutively on and after the business year of the merger, etc.).
machine translation, not official
**第十七項** 法人税法第七十一条第一項（同法第七十二条第一項の規定が適用される場合に限る。）又は第七十四条第一項の規定により法人税に係る申告書を提出する義務がある法人について、当該事業年度において生じた被配賦欠損金控除額（同法第六十四条の七第一項第二号ハに掲げる金額に同項第三号ロに規定する非特定損金算入割合（第十九項において「非特定損金算入割合」という。）を乗じて計算した金額（同条第五項の規定の適用がある場合には、同項第一号に規定する場合における当該金額）で同法第五十七条第一項の規定により損金の額に算入されたものをいう。次項において同じ。）がある場合の当該法人が納付すべき当該事業年度分の法人税割の課税標準となる法人税額の算定については、第一項、第三十四項又は第三十五項の規定にかかわらず、これらの規定により申告納付すべき当該法人税額の課税標準の算定期間に係る法人税割の課税標準となる法人税額に加算対象被配賦欠損調整額を加算するものとする。
art-321-8/par-17 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-17
With regard to a corporation that is obliged to file a corporation tax return pursuant to the provisions of Article 71, paragraph (1) of the Corporation Tax Act (limited to the case where Article 72, paragraph (1) of that Act applies) or Article 74, paragraph (1) of that Act, where there is a deducted amount of allocated losses arising in the business year concerned (meaning the amount calculated by multiplying the amount set out in Article 64-7, paragraph (1), item (ii), (c) of that Act by the non-specified deductible ratio prescribed in item (iii), (b) of that paragraph (referred to in paragraph (19) as the "non-specified deductible ratio") (where Article 64-7, paragraph (5) of that Act applies, that amount in the case prescribed in item (i) of that paragraph) that has been included in the amount of deductible expenses pursuant to Article 57, paragraph (1) of that Act; the same applies in the following paragraph), the calculation of the corporation tax amount that serves as the tax base of the corporation tax levy for the business year concerned to be paid by that corporation is to be made, notwithstanding paragraph (1), (34) or (35), by adding the addable adjustment amount for allocated losses to the corporation tax amount serving as the tax base of the corporation tax levy for the computation period of the tax base of that corporation tax amount to be filed and paid pursuant to those provisions.
machine translation, not official
**第十八項** 前項に規定する加算対象被配賦欠損調整額とは、被配賦欠損金控除額に、同項の法人の当該事業年度終了の日における第四項各号に掲げる当該法人の区分に応じ、それぞれ当該各号に定める率を乗じて得た金額をいう。
art-321-8/par-18 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-18
The addable adjustment amount for allocated losses prescribed in the preceding paragraph means the amount obtained by multiplying the deducted amount of allocated losses by the rate specified in each of the items of paragraph (4) in accordance with the category of the corporation set out in that item as of the end of the business year concerned of the corporation referred to in that paragraph.
machine translation, not official
**第十九項** 法人税法第七十一条第一項（同法第七十二条第一項の規定が適用される場合に限る。）又は第七十四条第一項の規定により法人税に係る申告書を提出する義務がある法人について、当該事業年度開始の日前十年以内に開始した事業年度において生じた配賦欠損金控除額（同法第六十四条の七第一項第二号ニに掲げる金額に非特定損金算入割合を乗じて計算した金額（同条第五項の規定の適用がある場合には、同項第二号イに規定する場合における当該金額）で同法第五十七条第一項の規定により損金の額に算入されたものをいう。次項から第二十二項までにおいて同じ。）がある場合の当該法人が納付すべき当該事業年度分の法人税割の課税標準となる法人税額の算定については、第一項、第三十四項又は第三十五項の規定にかかわらず、これらの規定により申告納付すべき当該法人税額の課税標準の算定期間に係る法人税割の課税標準となる法人税額から、当該法人税額（当該法人税額について租税特別措置法第四十二条の十四第一項若しくは第四項、第六十二条第一項、第六十二条の三第一項若しくは第九項又は第六十三条第一項の規定により加算された金額がある場合には、政令で定める額を控除した額）を限度として、控除対象配賦欠損調整額を控除するものとする。この場合において、控除対象配賦欠損調整額は、前事業年度以前の法人税割の課税標準とすべき法人税額について控除されなかつた額に限る。
art-321-8/par-19 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-19
With regard to a corporation that is obliged to file a corporation tax return pursuant to the provisions of Article 71, paragraph (1) of the Corporation Tax Act (limited to the case where Article 72, paragraph (1) of that Act applies) or Article 74, paragraph (1) of that Act, where there is an allocated deficit deduction amount arising in a business year that began within 10 years before the start of the business year concerned (meaning the amount calculated by multiplying the amount set out in Article 64-7, paragraph (1), item (ii), (d) of that Act by the non-specified deductible ratio (where Article 64-7, paragraph (5) of that Act applies, that amount in the case prescribed in item (ii), (a) of that paragraph) that has been included in the amount of deductible expenses pursuant to Article 57, paragraph (1) of that Act; the same applies in paragraphs (20) through (22)), the calculation of the corporation tax amount that serves as the tax base of the corporation tax levy for the business year concerned to be paid by that corporation is to be made, notwithstanding paragraph (1), (34) or (35), by deducting the deductible allocated loss adjustment amount from the corporation tax amount serving as the tax base of the corporation tax levy for the computation period of the tax base of that corporation tax amount to be filed and paid pursuant to those provisions, up to the amount of that corporation tax amount (where there is an amount added to that corporation tax amount pursuant to Article 42-14, paragraph (1) or (4), Article 62, paragraph (1), Article 62-3, paragraph (1) or (9), or Article 63, paragraph (1) of the Act on Special Measures Concerning Taxation, the amount remaining after deducting the amount specified by Cabinet Order). In this case, the deductible allocated loss adjustment amount is limited to the amount that was not deducted from the corporation tax amount to serve as the tax base of the corporation tax levy for the previous business year and earlier business years.
machine translation, not official
**第二十項** 前項に規定する控除対象配賦欠損調整額とは、配賦欠損金控除額に、同項の法人の当該配賦欠損金控除額の生じた事業年度後最初の事業年度終了の日における第十四項各号に掲げる当該法人の区分に応じ、それぞれ当該各号に定める率を乗じて得た金額をいう。
art-321-8/par-20 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-20
The deductible allocated loss adjustment amount prescribed in the preceding paragraph means the amount obtained by multiplying the allocated deficit deduction amount by the rate specified in each of the items of paragraph (14) in accordance with the category of the corporation set out in that item as of the end of the first business year after the business year in which that allocated deficit deduction amount arose of the corporation referred to in that paragraph.
machine translation, not official
**第二十一項** 第十九項の法人を合併法人とする適格合併が行われた場合又は当該法人との間に完全支配関係（当該法人による完全支配関係又は相互の関係に限る。）がある他の法人で当該法人が発行済株式若しくは出資の全部若しくは一部を有するものの残余財産が確定した場合において、当該適格合併に係る被合併法人又は当該他の法人（以下この項及び次項において「被合併法人等」という。）の当該適格合併の日前十年以内に開始し、又は当該残余財産の確定の日の翌日前十年以内に開始した事業年度（以下この項において「前十年内事業年度」という。）において生じた配賦欠損金控除額に係る前項に規定する控除対象配賦欠損調整額（当該被合併法人等が当該控除対象配賦欠損調整額（この項の規定により当該被合併法人等の前項に規定する控除対象配賦欠損調整額とみなされたものを含む。）に係る配賦欠損金控除額の生じた事業年度について法人税法第五十七条第一項の規定の適用があることを証する書類を添付した法人の市町村民税の確定申告書を提出していることその他の政令で定める要件を満たしている場合における当該控除対象配賦欠損調整額に限るものとし、第十九項の規定により当該被合併法人等の前十年内事業年度の法人税割の課税標準とすべき法人税額について控除された額を除く。以下この項において「控除未済配賦欠損調整額」という。）があるときは、当該法人の当該適格合併の日の属する事業年度又は当該残余財産の確定の日の翌日の属する事業年度（以下この項及び次項において「合併等事業年度」という。）以後の事業年度における第十九項の規定の適用については、当該前十年内事業年度に係る控除未済配賦欠損調整額（当該他の法人に株主等が二以上ある場合には、当該控除未済配賦欠損調整額を当該他の法人の発行済株式又は出資（当該他の法人が有する自己の株式又は出資を除く。）の総数又は総額で除し、これに当該法人の有する当該他の法人の株式又は出資の数又は金額を乗じて計算した金額）は、それぞれ当該控除未済配賦欠損調整額に係る前十年内事業年度開始の日の属する当該法人の事業年度（当該法人の合併等事業年度開始の日以後に開始した当該被合併法人等の前十年内事業年度に係る控除未済配賦欠損調整額にあつては、当該合併等事業年度の前事業年度）に係る前項に規定する控除対象配賦欠損調整額とみなす。
art-321-8/par-21 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-21
If a qualified merger has been carried out in which the corporation referred to in paragraph (19) is the merging corporation, or if the residual assets of another corporation that has a full controlling interest with that corporation (limited to a full controlling interest held by that corporation or a mutual relationship) and of which that corporation holds all or part of the issued shares or capital contributions have been determined, and there is a deductible allocated loss adjustment amount prescribed in the preceding paragraph pertaining to an allocated deficit deduction amount that arose in a business year of the merged corporation pertaining to that qualified merger or of that other corporation (hereinafter in this paragraph and the following paragraph referred to as the "merged corporation, etc.") that began within 10 years before the date of that qualified merger or began within 10 years before the day following the day of determination of those residual assets (hereinafter in this paragraph referred to as a "business year within preceding ten years") (limited to that deductible allocated loss adjustment amount in the case where the merged corporation, etc. has filed a final municipal inhabitant tax return for corporations to which is attached a document certifying that Article 57, paragraph (1) of the Corporation Tax Act applies for the business year in which arose the allocated deficit deduction amount pertaining to that deductible allocated loss adjustment amount (including an amount deemed pursuant to this paragraph to be the deductible allocated loss adjustment amount prescribed in the preceding paragraph of the merged corporation, etc.), and satisfies other requirements specified by Cabinet Order, and excluding the amount deducted pursuant to paragraph (19) from the corporation tax amount to serve as the tax base of the corporation tax levy for the business year within preceding ten years of the merged corporation, etc.; hereinafter in this paragraph referred to as the "undeducted allocated loss adjustment amount"), then, for the purpose of the application of paragraph (19) in business years on or after the business year containing the date of that qualified merger or the business year containing the day following the day of determination of those residual assets of that corporation (hereinafter in this paragraph and the following paragraph referred to as the "business year of the merger, etc."), the undeducted allocated loss adjustment amount pertaining to that business year within preceding ten years (where that other corporation has two or more shareholders, etc., the amount calculated by dividing that undeducted allocated loss adjustment amount by the total number or total amount of issued shares or capital contributions of that other corporation (excluding its own shares or capital contributions held by that other corporation) and multiplying the result by the number or amount of shares or capital contributions of that other corporation held by that corporation) is deemed to be the deductible allocated loss adjustment amount prescribed in the preceding paragraph for the business year of that corporation containing the start date of the business year within preceding ten years pertaining to that undeducted allocated loss adjustment amount (for the undeducted allocated loss adjustment amount pertaining to a business year within preceding ten years of that merged corporation, etc. that began on or after the start of the business year of the merger, etc. of that corporation, the business year preceding that business year of the merger, etc.).
machine translation, not official
**第二十二項** 第十九項の規定は、同項の法人が配賦欠損金控除額（前項の規定により当該法人の第二十項に規定する控除対象配賦欠損調整額（以下この項において「控除対象配賦欠損調整額」という。）とみなされた被合併法人等の控除対象配賦欠損調整額に係る配賦欠損金控除額を除く。）の生じた事業年度について法人税法第五十七条第一項の規定の適用があることを証する書類を添付した法人の市町村民税の確定申告書を提出し、かつ、その後において連続して法人の市町村民税の確定申告書を提出している場合（前項の規定により当該法人の控除対象配賦欠損調整額とみなされたものにつき第十九項の規定を適用する場合には、合併等事業年度以後において連続して法人の市町村民税の確定申告書を提出している場合）に限り、適用する。
art-321-8/par-22 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-22
Paragraph (19) applies only where the corporation referred to in that paragraph has filed a final municipal inhabitant tax return for corporations to which is attached a document certifying that Article 57, paragraph (1) of the Corporation Tax Act applies for the business year in which arose the allocated deficit deduction amount (excluding the allocated deficit deduction amount pertaining to the deductible allocated loss adjustment amount of the merged corporation, etc. deemed pursuant to the preceding paragraph to be the deductible allocated loss adjustment amount of that corporation prescribed in paragraph (20) (hereinafter in this paragraph referred to as the "deductible allocated loss adjustment amount")), and has thereafter filed final municipal inhabitant tax returns for corporations consecutively (where paragraph (19) is applied to an amount deemed pursuant to the preceding paragraph to be the deductible allocated loss adjustment amount of that corporation, where it has filed final municipal inhabitant tax returns for corporations consecutively on and after the business year of the merger, etc.).
machine translation, not official
**第二十三項** 法人税法第七十一条第一項（同法第七十二条第一項の規定が適用される場合に限る。）、第七十四条第一項、第百四十四条の三第一項（同法第百四十四条の四第一項の規定が適用される場合に限る。）又は第百四十四条の六第一項の規定により法人税に係る申告書を提出する義務がある法人で、当該事業年度の中間期間（同法第八十条第五項又は第百四十四条の十三第十一項に規定する中間期間をいう。以下この項から第二十五項までにおいて同じ。）又は当該事業年度開始の日前十年以内に開始した事業年度若しくは中間期間（同法第八十条第七項又は第八項に規定する欠損事業年度（次項において「欠損事業年度」という。）を除く。）において損金の額が益金の額を超えることとなつたため、同法第八十条又は第百四十四条の十三の規定により法人税額の還付を受けたものが納付すべき当該事業年度分の法人税割の課税標準となる法人税額の算定については、第一項、第三十四項又は第三十五項の規定にかかわらず、次の各号に掲げる法人の区分に応じ、それぞれ当該各号に定めるところによるものとする。
art-321-8/par-23 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-23
With regard to the calculation of the corporation tax amount that serves as the tax base of the corporation tax levy for the business year concerned to be paid by a corporation that is obliged to file a corporation tax return pursuant to the provisions of Article 71, paragraph (1) of the Corporation Tax Act (limited to the case where Article 72, paragraph (1) of that Act applies), Article 74, paragraph (1) of that Act, Article 144-3, paragraph (1) of that Act (limited to the case where Article 144-4, paragraph (1) of that Act applies) or Article 144-6, paragraph (1) of that Act and that has received a refund of corporation tax amount pursuant to Article 80 or Article 144-13 of that Act because the amount of deductible expenses exceeded the amount of gross profits in the interim period of the business year concerned (meaning the interim period prescribed in Article 80, paragraph (5) or Article 144-13, paragraph (11) of that Act; the same applies hereinafter in this paragraph through paragraph (25)) or in a business year or interim period that began within 10 years before the start of the business year concerned (excluding a business year showing a loss prescribed in Article 80, paragraph (7) or (8) of that Act (referred to in the following paragraph as a "business year showing a loss")), notwithstanding paragraph (1), (34) or (35), the calculation is to be made as specified in each of the following items in accordance with the category of the corporation set out in that item.
machine translation, not official
**一** 法人税法第八十条の規定により法人税額の還付を受けた内国法人 第一項、第三十四項又は第三十五項の規定により申告納付すべき法人税割の課税標準となる法人税額から、当該法人税額（当該法人税額について租税特別措置法第四十二条の十四第一項若しくは第四項、第六十二条第一項、第六十二条の三第一項若しくは第九項又は第六十三条第一項の規定により加算された金額がある場合には、政令で定める額を控除した額）を限度として、還付を受けた法人税額（以下この項から第二十五項までにおいて「内国法人の控除対象還付法人税額」という。）を控除する。この場合において、内国法人の控除対象還付法人税額は、前事業年度以前の法人税割の課税標準とすべき法人税額について控除されなかつた額に限る。
art-321-8/par-23/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-23/item-1
domestic corporation that has received a refund of corporation tax amount pursuant to Article 80 of the Corporation Tax Act: the refunded corporation tax amount (hereinafter in this paragraph through paragraph (25) referred to as the "domestic corporation's refunded corporation tax eligible for deduction") is to be deducted from the corporation tax amount serving as the tax base of the corporation tax levy to be filed and paid pursuant to paragraph (1), (34) or (35), up to the amount of that corporation tax amount (where there is an amount added to that corporation tax amount pursuant to Article 42-14, paragraph (1) or (4), Article 62, paragraph (1), Article 62-3, paragraph (1) or (9), or Article 63, paragraph (1) of the Act on Special Measures Concerning Taxation, the amount remaining after deducting the amount specified by Cabinet Order). In this case, the domestic corporation's refunded corporation tax eligible for deduction is limited to the amount that was not deducted from the corporation tax amount to serve as the tax base of the corporation tax levy for the previous business year and earlier business years;
machine translation, not official
**二** 法人税法第百四十四条の十三の規定により同法第百四十一条第一号イに掲げる国内源泉所得に対する法人税額の還付を受けた外国法人 第一項、第三十四項又は第三十五項の規定により申告納付すべき法人税割の課税標準となる同号イに掲げる国内源泉所得に対する法人税額から、当該法人税額（当該法人税額について租税特別措置法第六十二条第一項、第六十二条の三第一項若しくは第九項又は第六十三条第一項の規定により加算された金額がある場合には、政令で定める額を控除した額）を限度として、還付を受けた法人税額（以下この項から第二十五項までにおいて「外国法人の恒久的施設帰属所得に係る控除対象還付法人税額」という。）を控除する。この場合において、外国法人の恒久的施設帰属所得に係る控除対象還付法人税額は、前事業年度以前の法人税割の課税標準とすべき法人税額について控除されなかつた額に限る。
art-321-8/par-23/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-23/item-2
foreign corporation that has received a refund, pursuant to Article 144-13 of the Corporation Tax Act, of the corporation tax amount on domestic source income set out in Article 141, item (i), (a) of that Act: the refunded corporation tax amount (hereinafter in this paragraph through paragraph (25) referred to as the "deductible refunded corporation tax on a foreign corporation's income attributable to a permanent establishment") is to be deducted from the corporation tax amount on the domestic source income set out in (a) of that item, which serves as the tax base of the corporation tax levy to be filed and paid pursuant to paragraph (1), (34) or (35), up to the amount of that corporation tax amount (where there is an amount added to that corporation tax amount pursuant to Article 62, paragraph (1), Article 62-3, paragraph (1) or (9), or Article 63, paragraph (1) of the Act on Special Measures Concerning Taxation, the amount remaining after deducting the amount specified by Cabinet Order). In this case, the deductible refunded corporation tax on a foreign corporation's income attributable to a permanent establishment is limited to the amount that was not deducted from the corporation tax amount to serve as the tax base of the corporation tax levy for the previous business year and earlier business years;
machine translation, not official
**三** 法人税法第百四十四条の十三の規定により同法第百四十一条第一号ロに掲げる国内源泉所得に対する法人税額の還付を受けた外国法人 第一項、第三十四項又は第三十五項の規定により申告納付すべき法人税割の課税標準となる同号ロに掲げる国内源泉所得に対する法人税額から、当該法人税額（当該法人税額について租税特別措置法第六十二条第一項、第六十二条の三第一項若しくは第九項又は第六十三条第一項の規定により加算された金額がある場合には、政令で定める額を控除した額）を限度として、還付を受けた法人税額（以下この項から第二十五項までにおいて「外国法人の恒久的施設非帰属所得に係る控除対象還付法人税額」という。）を控除する。この場合において、外国法人の恒久的施設非帰属所得に係る控除対象還付法人税額は、前事業年度以前の法人税割の課税標準とすべき法人税額について控除されなかつた額に限る。
art-321-8/par-23/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-23/item-3
foreign corporation that has received a refund, pursuant to Article 144-13 of the Corporation Tax Act, of the corporation tax amount on domestic source income set out in Article 141, item (i), (b) of that Act: the refunded corporation tax amount (hereinafter in this paragraph through paragraph (25) referred to as the "deductible refunded corporation tax on a foreign corporation's income not attributable to a permanent establishment") is to be deducted from the corporation tax amount on the domestic source income set out in (b) of that item, which serves as the tax base of the corporation tax levy to be filed and paid pursuant to paragraph (1), (34) or (35), up to the amount of that corporation tax amount (where there is an amount added to that corporation tax amount pursuant to Article 62, paragraph (1), Article 62-3, paragraph (1) or (9), or Article 63, paragraph (1) of the Act on Special Measures Concerning Taxation, the amount remaining after deducting the amount specified by Cabinet Order). In this case, the deductible refunded corporation tax on a foreign corporation's income not attributable to a permanent establishment is limited to the amount that was not deducted from the corporation tax amount to serve as the tax base of the corporation tax levy for the previous business year and earlier business years.
machine translation, not official
**第二十四項** 前項の法人を合併法人とする適格合併が行われた場合又は当該法人との間に完全支配関係（当該法人による完全支配関係又は相互の関係に限る。）がある他の法人で当該法人が発行済株式若しくは出資の全部若しくは一部を有するものの残余財産が確定した場合において、当該適格合併に係る被合併法人又は当該他の法人（以下この項において「被合併法人等」という。）の当該適格合併の日前十年以内に開始し、又は当該残余財産の確定の日の翌日前十年以内に開始した事業年度又は中間期間（欠損事業年度を除く。以下この項において「前十年内事業年度」という。）において損金の額が益金の額を超えることとなつたため、当該被合併法人等が法人税法第八十条又は第百四十四条の十三の規定により還付を受けた法人税額（当該適格合併に係る合併法人が同法第八十条又は第百四十四条の十三の規定により還付を受けた法人税額で当該被合併法人の当該適格合併の日の前日の属する事業年度に係るものを含み、当該被合併法人等が当該法人税額（この項の規定により当該被合併法人等の内国法人の控除対象還付法人税額、外国法人の恒久的施設帰属所得に係る控除対象還付法人税額又は外国法人の恒久的施設非帰属所得に係る控除対象還付法人税額とみなされたものを含む。）の計算の基礎となつた欠損金額（同法第二条第十九号に規定する欠損金額をいう。次項において同じ。）に係る前十年内事業年度について法人の市町村民税の確定申告書を提出していることその他の政令で定める要件を満たしている場合における当該法人税額に限るものとし、前項の規定により当該被合併法人等の当該適格合併の日前十年以内に開始し、又は当該残余財産の確定の日の翌日前十年以内に開始した事業年度の法人税割の課税標準とすべき法人税額について控除された額を除く。以下この項において「控除未済還付法人税額」という。）があるときは、当該法人の当該適格合併の日の属する事業年度又は当該残余財産の確定の日の翌日の属する事業年度（以下この項及び次項において「合併等事業年度」という。）以後の事業年度における前項の規定の適用については、次の各号に掲げる当該法人の区分に応じ、それぞれ当該各号に定めるところによる。
art-321-8/par-24 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-24
If a qualified merger has been carried out in which the corporation referred to in the preceding paragraph is the merging corporation, or if the residual assets of another corporation that has a full controlling interest with that corporation (limited to a full controlling interest held by that corporation or a mutual relationship) and of which that corporation holds all or part of the issued shares or capital contributions have been determined, and there is a corporation tax amount refunded to the merged corporation of that qualified merger or that other corporation (hereinafter in this paragraph referred to as the "merged corporation, etc.") pursuant to Article 80 or Article 144-13 of the Corporation Tax Act because the amount of deductible expenses exceeded the amount of gross profits in a business year or interim period (excluding a business year showing a loss; hereinafter in this paragraph referred to as a "business year within preceding ten years") that began within 10 years before the date of that qualified merger or began within 10 years before the day following the day of determination of those residual assets (including the corporation tax amount refunded to the merging corporation pertaining to that qualified merger pursuant to Article 80 or Article 144-13 of that Act that pertains to the business year containing the day before the date of that qualified merger of that merged corporation, and limited to that corporation tax amount in the case where the merged corporation, etc. has filed a final municipal inhabitant tax return for corporations for the business year within preceding ten years pertaining to the amount of loss (meaning the amount of loss prescribed in Article 2, item (xix) of that Act; the same applies in the following paragraph) that formed the basis for calculating that corporation tax amount (including an amount deemed pursuant to this paragraph to be the domestic corporation's refunded corporation tax eligible for deduction, the deductible refunded corporation tax on a foreign corporation's income attributable to a permanent establishment or the deductible refunded corporation tax on a foreign corporation's income not attributable to a permanent establishment of the merged corporation, etc.), and satisfies other requirements specified by Cabinet Order, and excluding the amount deducted pursuant to the preceding paragraph from the corporation tax amount to serve as the tax base of the corporation tax levy for a business year of the merged corporation, etc. that began within 10 years before the date of that qualified merger or began within 10 years before the day following the day of determination of those residual assets; hereinafter in this paragraph referred to as the "undeducted refunded corporation tax amount"), then, for the purpose of the application of the preceding paragraph in business years on or after the business year containing the date of that qualified merger or the business year containing the day following the day of determination of those residual assets of that corporation (hereinafter in this paragraph and the following paragraph referred to as the "business year of the merger, etc."), the matters specified in each of the following items in accordance with the category of the corporation set out in that item apply.
machine translation, not official
**一** 内国法人 当該前十年内事業年度に係る控除未済還付法人税額（当該他の法人に株主等が二以上ある場合には、当該控除未済還付法人税額を当該他の法人の発行済株式又は出資（当該他の法人が有する自己の株式又は出資を除く。）の総数又は総額で除し、これに当該法人の有する当該他の法人の株式又は出資の数又は金額を乗じて計算した金額）は、それぞれ当該控除未済還付法人税額に係る前十年内事業年度開始の日の属する当該法人の事業年度（当該法人の合併等事業年度開始の日以後に開始した当該被合併法人等の前十年内事業年度に係る控除未済還付法人税額にあつては、当該合併等事業年度の前事業年度）に係る内国法人の控除対象還付法人税額とみなす。
art-321-8/par-24/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-24/item-1
domestic corporation: the undeducted refunded corporation tax amount pertaining to that business year within preceding ten years (where that other corporation has two or more shareholders, etc., the amount calculated by dividing that undeducted refunded corporation tax amount by the total number or total amount of issued shares or capital contributions of that other corporation (excluding its own shares or capital contributions held by that other corporation) and multiplying the result by the number or amount of shares or capital contributions of that other corporation held by that corporation) is deemed to be the domestic corporation's refunded corporation tax eligible for deduction for the business year of that corporation containing the start date of the business year within preceding ten years pertaining to that undeducted refunded corporation tax amount (for the undeducted refunded corporation tax amount pertaining to a business year within preceding ten years of that merged corporation, etc. that began on or after the start of the business year of the merger, etc. of that corporation, the business year preceding that business year of the merger, etc.);
machine translation, not official
**二** 外国法人 当該前十年内事業年度に係る控除未済還付法人税額（当該他の法人に株主等が二以上ある場合には、当該控除未済還付法人税額を当該他の法人の発行済株式又は出資（当該他の法人が有する自己の株式又は出資を除く。）の総数又は総額で除し、これに当該法人の有する当該他の法人の株式又は出資の数又は金額を乗じて計算した金額）のうち、法人税法第百四十四条の十三（第一項第一号に係る部分に限る。）の規定により還付を受けたものは、それぞれ当該控除未済還付法人税額に係る前十年内事業年度開始の日の属する当該法人の事業年度（当該法人の合併等事業年度開始の日以後に開始した当該被合併法人等の前十年内事業年度に係る控除未済還付法人税額にあつては、当該合併等事業年度の前事業年度）に係る外国法人の恒久的施設帰属所得に係る控除対象還付法人税額とみなし、同法第百四十四条の十三（第一項第二号に係る部分に限る。）の規定により還付を受けたものは、それぞれ当該控除未済還付法人税額に係る前十年内事業年度開始の日の属する当該法人の事業年度（当該法人の合併等事業年度開始の日以後に開始した当該被合併法人等の前十年内事業年度に係る控除未済還付法人税額にあつては、当該合併等事業年度の前事業年度）に係る外国法人の恒久的施設非帰属所得に係る控除対象還付法人税額とみなす。
art-321-8/par-24/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-24/item-2
foreign corporation: of the undeducted refunded corporation tax amount pertaining to that business year within preceding ten years (where that other corporation has two or more shareholders, etc., the amount calculated by dividing that undeducted refunded corporation tax amount by the total number or total amount of issued shares or capital contributions of that other corporation (excluding its own shares or capital contributions held by that other corporation) and multiplying the result by the number or amount of shares or capital contributions of that other corporation held by that corporation), that which was refunded pursuant to Article 144-13 of the Corporation Tax Act (limited to the part pertaining to paragraph (1), item (i)) is deemed to be the deductible refunded corporation tax on a foreign corporation's income attributable to a permanent establishment for the business year of that corporation containing the start date of the business year within preceding ten years pertaining to that undeducted refunded corporation tax amount (for the undeducted refunded corporation tax amount pertaining to a business year within preceding ten years of that merged corporation, etc. that began on or after the start of the business year of the merger, etc. of that corporation, the business year preceding that business year of the merger, etc.), and that which was refunded pursuant to Article 144-13 of that Act (limited to the part pertaining to paragraph (1), item (ii)) is deemed to be the deductible refunded corporation tax on a foreign corporation's income not attributable to a permanent establishment for the business year of that corporation containing the start date of the business year within preceding ten years pertaining to that undeducted refunded corporation tax amount (for the undeducted refunded corporation tax amount pertaining to a business year within preceding ten years of that merged corporation, etc. that began on or after the start of the business year of the merger, etc. of that corporation, the business year preceding that business year of the merger, etc.).
machine translation, not official
**第二十五項** 第二十三項の規定は、同項の法人が内国法人の控除対象還付法人税額、外国法人の恒久的施設帰属所得に係る控除対象還付法人税額又は外国法人の恒久的施設非帰属所得に係る控除対象還付法人税額（前項の規定により当該法人に係る内国法人の控除対象還付法人税額、外国法人の恒久的施設帰属所得に係る控除対象還付法人税額又は外国法人の恒久的施設非帰属所得に係る控除対象還付法人税額とみなされたものを除く。）の計算の基礎となつた欠損金額に係る事業年度又は中間期間開始の日の属する事業年度について法人の市町村民税の確定申告書を提出し、かつ、その後において連続して法人の市町村民税の確定申告書を提出している場合（前項の規定により当該法人に係る内国法人の控除対象還付法人税額、外国法人の恒久的施設帰属所得に係る控除対象還付法人税額又は外国法人の恒久的施設非帰属所得に係る控除対象還付法人税額とみなされたものにつき第二十三項の規定を適用する場合には、合併等事業年度以後において連続して法人の市町村民税の確定申告書を提出している場合）に限り、適用する。
art-321-8/par-25 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-25
Paragraph (23) applies only where the corporation referred to in that paragraph has filed a final municipal inhabitant tax return for corporations for the business year containing the start date of the business year or interim period pertaining to the amount of loss that formed the basis for calculating the domestic corporation's refunded corporation tax eligible for deduction, the deductible refunded corporation tax on a foreign corporation's income attributable to a permanent establishment or the deductible refunded corporation tax on a foreign corporation's income not attributable to a permanent establishment (excluding an amount deemed pursuant to the preceding paragraph to be the domestic corporation's refunded corporation tax eligible for deduction, the deductible refunded corporation tax on a foreign corporation's income attributable to a permanent establishment or the deductible refunded corporation tax on a foreign corporation's income not attributable to a permanent establishment pertaining to that corporation), and has thereafter filed final municipal inhabitant tax returns for corporations consecutively (where paragraph (23) is applied to an amount deemed pursuant to the preceding paragraph to be the domestic corporation's refunded corporation tax eligible for deduction, the deductible refunded corporation tax on a foreign corporation's income attributable to a permanent establishment or the deductible refunded corporation tax on a foreign corporation's income not attributable to a permanent establishment pertaining to that corporation, where it has filed final municipal inhabitant tax returns for corporations consecutively on and after the business year of the merger, etc.).
machine translation, not official
**第二十六項** 法人税法第七十一条第一項（同法第七十二条第一項の規定が適用される場合に限る。）又は第七十四条第一項の規定により法人税に係る申告書を提出する義務がある法人について、当該事業年度の中間期間（同法第八十条第五項に規定する中間期間をいう。以下この項から第二十九項までにおいて同じ。）又は当該事業年度開始の日前十年以内に開始した事業年度若しくは中間期間において生じた還付対象欠損金額（同法第八十条第十二項の規定により計算した還付を受けるべき金額の計算の基礎となつた金額と同条第十三項の規定により計算した還付を受けるべき金額の計算の基礎となつた金額の合計額をいう。次項から第二十九項までにおいて同じ。）がある場合の当該法人が納付すべき当該事業年度分の法人税割の課税標準となる法人税額の算定については、第一項、第三十四項又は第三十五項の規定にかかわらず、これらの規定により申告納付すべき当該法人税額の課税標準の算定期間に係る法人税割の課税標準となる法人税額から、当該法人税額（当該法人税額について租税特別措置法第四十二条の十四第一項若しくは第四項、第六十二条第一項、第六十二条の三第一項若しくは第九項又は第六十三条第一項の規定により加算された金額がある場合には、政令で定める額を控除した額）を限度として、控除対象還付対象欠損調整額を控除するものとする。この場合において、控除対象還付対象欠損調整額は、前事業年度以前の法人税割の課税標準とすべき法人税額について控除されなかつた額に限る。
art-321-8/par-26 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-26
With regard to a corporation that is obliged to file a corporation tax return pursuant to the provisions of Article 71, paragraph (1) of the Corporation Tax Act (limited to the case where Article 72, paragraph (1) of that Act applies) or Article 74, paragraph (1) of that Act, where there is a deficit eligible for a refund arising in the interim period of the business year concerned (meaning the interim period prescribed in Article 80, paragraph (5) of that Act; the same applies hereinafter in this paragraph through paragraph (29)) or in a business year or interim period that began within 10 years before the start of the business year concerned (meaning the total of the amount that formed the basis for calculating the amount to be refunded as calculated pursuant to Article 80, paragraph (12) of that Act and the amount that formed the basis for calculating the amount to be refunded as calculated pursuant to paragraph (13) of that Article; the same applies in paragraphs (27) through (29)), the calculation of the corporation tax amount that serves as the tax base of the corporation tax levy for the business year concerned to be paid by that corporation is to be made, notwithstanding paragraph (1), (34) or (35), by deducting the deductible refund-eligible loss adjustment amount from the corporation tax amount serving as the tax base of the corporation tax levy for the computation period of the tax base of that corporation tax amount to be filed and paid pursuant to those provisions, up to the amount of that corporation tax amount (where there is an amount added to that corporation tax amount pursuant to Article 42-14, paragraph (1) or (4), Article 62, paragraph (1), Article 62-3, paragraph (1) or (9), or Article 63, paragraph (1) of the Act on Special Measures Concerning Taxation, the amount remaining after deducting the amount specified by Cabinet Order). In this case, the deductible refund-eligible loss adjustment amount is limited to the amount that was not deducted from the corporation tax amount to serve as the tax base of the corporation tax levy for the previous business year and earlier business years.
machine translation, not official
**第二十七項** 前項に規定する控除対象還付対象欠損調整額とは、還付対象欠損金額に、同項の法人の当該還付対象欠損金額の生じた事業年度又は中間期間後最初に終了する事業年度終了の日における第十四項各号に掲げる当該法人の区分に応じ、それぞれ当該各号に定める率を乗じて得た金額をいう。
art-321-8/par-27 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-27
The deductible refund-eligible loss adjustment amount prescribed in the preceding paragraph means the amount obtained by multiplying the deficit eligible for a refund by the rate specified in each of the items of paragraph (14) in accordance with the category of the corporation set out in that item as of the end of the first business year to end after the business year or interim period in which that deficit eligible for a refund arose of the corporation referred to in that paragraph.
machine translation, not official
**第二十八項** 第二十六項の法人を合併法人とする適格合併が行われた場合又は当該法人との間に完全支配関係（当該法人による完全支配関係又は相互の関係に限る。）がある他の法人で当該法人が発行済株式若しくは出資の全部若しくは一部を有するものの残余財産が確定した場合において、当該適格合併に係る被合併法人又は当該他の法人（以下この項及び次項において「被合併法人等」という。）の当該適格合併の日前十年以内に開始し、又は当該残余財産の確定の日の翌日前十年以内に開始した事業年度又は中間期間（以下この項において「前十年内事業年度」という。）において生じた還付対象欠損金額に係る前項に規定する控除対象還付対象欠損調整額（当該被合併法人等が当該控除対象還付対象欠損調整額（この項の規定により当該被合併法人等の前項に規定する控除対象還付対象欠損調整額とみなされたものを含む。）に係る還付対象欠損金額の生じた事業年度又は中間期間について法人の市町村民税の確定申告書を提出していることその他の政令で定める要件を満たしている場合における当該控除対象還付対象欠損調整額に限るものとし、第二十六項の規定により当該被合併法人等の当該適格合併の日前十年以内に開始し、又は当該残余財産の確定の日の翌日前十年以内に開始した事業年度の法人税割の課税標準とすべき法人税額について控除された額を除く。以下この項において「控除未済還付対象欠損調整額」という。）があるときは、当該法人の当該適格合併の日の属する事業年度又は当該残余財産の確定の日の翌日の属する事業年度（以下この項及び次項において「合併等事業年度」という。）以後の事業年度における第二十六項の規定の適用については、当該前十年内事業年度に係る控除未済還付対象欠損調整額（当該他の法人に株主等が二以上ある場合には、当該控除未済還付対象欠損調整額を当該他の法人の発行済株式又は出資（当該他の法人が有する自己の株式又は出資を除く。）の総数又は総額で除し、これに当該法人の有する当該他の法人の株式又は出資の数又は金額を乗じて計算した金額）は、それぞれ当該控除未済還付対象欠損調整額に係る前十年内事業年度開始の日の属する当該法人の事業年度（当該法人の合併等事業年度開始の日以後に開始した当該被合併法人等の前十年内事業年度に係る控除未済還付対象欠損調整額にあつては、当該合併等事業年度の前事業年度）に係る前項に規定する控除対象還付対象欠損調整額とみなす。
art-321-8/par-28 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-28
If a qualified merger has been carried out in which the corporation referred to in paragraph (26) is the merging corporation, or if the residual assets of another corporation that has a full controlling interest with that corporation (limited to a full controlling interest held by that corporation or a mutual relationship) and of which that corporation holds all or part of the issued shares or capital contributions have been determined, and there is a deductible refund-eligible loss adjustment amount prescribed in the preceding paragraph pertaining to a deficit eligible for a refund that arose in a business year or interim period of the merged corporation pertaining to that qualified merger or of that other corporation (hereinafter in this paragraph and the following paragraph referred to as the "merged corporation, etc.") that began within 10 years before the date of that qualified merger or began within 10 years before the day following the day of determination of those residual assets (hereinafter in this paragraph referred to as a "business year within preceding ten years") (limited to that deductible refund-eligible loss adjustment amount in the case where the merged corporation, etc. has filed a final municipal inhabitant tax return for corporations for the business year or interim period in which arose the deficit eligible for a refund pertaining to that deductible refund-eligible loss adjustment amount (including an amount deemed pursuant to this paragraph to be the deductible refund-eligible loss adjustment amount prescribed in the preceding paragraph of the merged corporation, etc.), and satisfies other requirements specified by Cabinet Order, and excluding the amount deducted pursuant to paragraph (26) from the corporation tax amount to serve as the tax base of the corporation tax levy for a business year of the merged corporation, etc. that began within 10 years before the date of that qualified merger or began within 10 years before the day following the day of determination of those residual assets; hereinafter in this paragraph referred to as the "undeducted refund-eligible loss adjustment amount"), then, for the purpose of the application of paragraph (26) in business years on or after the business year containing the date of that qualified merger or the business year containing the day following the day of determination of those residual assets of that corporation (hereinafter in this paragraph and the following paragraph referred to as the "business year of the merger, etc."), the undeducted refund-eligible loss adjustment amount pertaining to that business year within preceding ten years (where that other corporation has two or more shareholders, etc., the amount calculated by dividing that undeducted refund-eligible loss adjustment amount by the total number or total amount of issued shares or capital contributions of that other corporation (excluding its own shares or capital contributions held by that other corporation) and multiplying the result by the number or amount of shares or capital contributions of that other corporation held by that corporation) is deemed to be the deductible refund-eligible loss adjustment amount prescribed in the preceding paragraph for the business year of that corporation containing the start date of the business year within preceding ten years pertaining to that undeducted refund-eligible loss adjustment amount (for the undeducted refund-eligible loss adjustment amount pertaining to a business year within preceding ten years of that merged corporation, etc. that began on or after the start of the business year of the merger, etc. of that corporation, the business year preceding that business year of the merger, etc.).
machine translation, not official
**第二十九項** 第二十六項の規定は、同項の法人が還付対象欠損金額（前項の規定により当該法人の第二十七項に規定する控除対象還付対象欠損調整額（以下この項において「控除対象還付対象欠損調整額」という。）とみなされた被合併法人等の控除対象還付対象欠損調整額に係る還付対象欠損金額を除く。）の生じた事業年度又は中間期間開始の日の属する事業年度について法人の市町村民税の確定申告書を提出し、かつ、その後において連続して法人の市町村民税の確定申告書を提出している場合（前項の規定により当該法人の控除対象還付対象欠損調整額とみなされたものにつき第二十六項の規定を適用する場合には、合併等事業年度以後において連続して法人の市町村民税の確定申告書を提出している場合）に限り、適用する。
art-321-8/par-29 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-29
Paragraph (26) applies only where the corporation referred to in that paragraph has filed a final municipal inhabitant tax return for corporations for the business year containing the start date of the business year or interim period in which arose the deficit eligible for a refund (excluding the deficit eligible for a refund pertaining to the deductible refund-eligible loss adjustment amount of the merged corporation, etc. deemed pursuant to the preceding paragraph to be the deductible refund-eligible loss adjustment amount of that corporation prescribed in paragraph (27) (hereinafter in this paragraph referred to as the "deductible refund-eligible loss adjustment amount")), and has thereafter filed final municipal inhabitant tax returns for corporations consecutively (where paragraph (26) is applied to an amount deemed pursuant to the preceding paragraph to be the deductible refund-eligible loss adjustment amount of that corporation, where it has filed final municipal inhabitant tax returns for corporations consecutively on and after the business year of the merger, etc.).
machine translation, not official
**第三十項** 第十一項及び第十七項の規定による法人税額への加算並びに第三項、第八項、第十三項、第十九項、第二十三項及び第二十六項の規定による法人税額からの控除については、まず第十一項及び第十七項の規定による加算をし、次に第三項、第八項、第十三項及び第十九項の規定による控除をした後において、第二十三項及び第二十六項の規定による控除をするものとする。
art-321-8/par-30 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-30
With regard to the additions to the corporation tax amount under paragraphs (11) and (17) and the deductions from the corporation tax amount under paragraphs (3), (8), (13), (19), (23) and (26), the additions under paragraphs (11) and (17) are made first, then, after the deductions under paragraphs (3), (8), (13) and (19) are made, the deductions under paragraphs (23) and (26) are to be made.
machine translation, not official
**第三十一項** 公共法人等は、総務省令で定める様式により、毎年四月三十日までに、第三百十二条第三項第三号の期間中の事実に基づいて算定した均等割額を記載した申告書を、当該期間中において有する事務所、事業所又は寮等所在地の市町村長に提出し、及びその申告した均等割額を納付しなければならない。
art-321-8/par-31 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-31
A public corporation, etc. must, by April 30 of each year, in the form specified by Order of the Ministry of Internal Affairs and Communications, file a return stating the per capita levy amount calculated on the basis of the facts during the period referred to in Article 312, paragraph (3), item (iii) with the mayor of the municipality where its offices, places of business or dormitories, etc. are located during that period, and pay the per capita levy amount so declared.
machine translation, not official
**第三十二項** 法人税法第七十四条第一項又は第百四十四条の六第一項の規定による申告書に係る法人税額に基づいて算定した市町村民税額が、同法第七十一条第一項又は第百四十四条の三第一項の規定による申告書に係る法人税額に基づいて算定して申告納付し、若しくは申告納付すべき市町村民税額（予定申告法人にあつては、第一項に基づいて計算して申告納付し、又は申告納付すべき市町村民税額）若しくは第二項に基づいて計算して申告納付し、若しくは申告納付すべき市町村民税額（以下この項及び第三百二十一条の十一第五項において「市町村民税の中間納付額」という。）に満たないとき、又はないときは、市町村は、政令で定めるところにより、その満たない金額に相当する市町村民税の中間納付額若しくは市町村民税の中間納付額の全額を還付し、又は未納に係る地方団体の徴収金に充当するものとする。
art-321-8/par-32 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-32
If the municipal inhabitant tax amount calculated on the basis of the corporation tax amount pertaining to a return under Article 74, paragraph (1) or Article 144-6, paragraph (1) of the Corporation Tax Act is less than, or there is none of, the municipal inhabitant tax amount for which filing and payment has been made or is to be made, calculated on the basis of the corporation tax amount pertaining to a return under Article 71, paragraph (1) or Article 144-3, paragraph (1) of that Act (for a corporation filing an interim return without provisional accounts, the municipal inhabitant tax amount for which filing and payment has been made or is to be made, calculated on the basis of paragraph (1)) or the municipal inhabitant tax amount for which filing and payment has been made or is to be made, calculated on the basis of paragraph (2) (hereinafter in this paragraph and Article 321-11, paragraph (5) referred to as the "interim payment of municipal inhabitant tax"), the municipality is, in accordance with the provisions of Cabinet Order, to refund the interim payment of municipal inhabitant tax in the amount equivalent to the shortfall, or the whole of the interim payment of municipal inhabitant tax, or to appropriate it to local government levies in arrears.
machine translation, not official
**第三十三項** 第一項、第三十一項及び第三十五項の規定により申告書を提出すべき法人は、当該申告書（第一項後段の規定により提出があつたものとみなされた申告書を除く。）の提出期限後においても、第三百二十一条の十一第四項の規定による更正又は決定の通知があるまでは、第一項、第三十一項及び第三十五項の規定により申告書を提出し、並びにその申告した市町村民税額を納付することができる。
art-321-8/par-33 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-33
A corporation that is to file a return pursuant to the provisions of paragraphs (1), (31) and (35) may, even after the deadline for filing that return (excluding a return deemed to have been filed pursuant to the second sentence of paragraph (1)), until notice of reassessment or determination under Article 321-11, paragraph (4) is given, file a return pursuant to the provisions of paragraphs (1), (31) and (35) and pay the municipal inhabitant tax amount so declared.
machine translation, not official
**第三十四項** 第一項、第二項、第三十一項、前項若しくはこの項の規定により申告書を提出した法人又は第三百二十一条の十一の規定による更正若しくは決定を受けた法人は、次の各号のいずれかに該当する場合には、次項に該当する場合を除くほか、遅滞なく、総務省令で定める様式により、当該申告書を提出し又は当該更正若しくは決定をした市町村長に、当該申告書に記載し又は当該更正若しくは決定に係る通知書に記載された第二十条の九の三第六項に規定する課税標準等又は税額等を修正する申告書を提出し、及びその申告により増加した市町村民税額を納付しなければならない。
art-321-8/par-34 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-34
A corporation that has filed a return pursuant to the provisions of paragraph (1), (2) or (31), the preceding paragraph or this paragraph, or that has been subject to reassessment or determination under Article 321-11, must, if it falls under any of the following items, without delay, except where the following paragraph applies, in the form specified by Order of the Ministry of Internal Affairs and Communications, file with the mayor of the municipality to whom that return was filed or who made that reassessment or determination a return amending the tax base, etc. or tax amount, etc. prescribed in Article 20-9-3, paragraph (6) that is stated in that return or in the written notice pertaining to that reassessment or determination, and pay the municipal inhabitant tax amount increased by that declaration:
machine translation, not official
**一** 先の申告書の提出により納付すべきものとしてこれに記載し、又は当該更正若しくは決定により納付すべきものとして当該更正若しくは決定に係る通知書に記載された市町村民税額に不足額があるとき。
art-321-8/par-34/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-34/item-1
if there is a shortfall in the municipal inhabitant tax amount stated in the earlier return as the amount to be paid by the filing of that return, or stated in the written notice pertaining to the reassessment or determination as the amount to be paid by that reassessment or determination;
machine translation, not official
**二** 先の申告書に納付すべき市町村民税額を記載しなかつた場合又は納付すべき市町村民税額がない旨の更正を受けた場合において、その納付すべき市町村民税額があるとき。
art-321-8/par-34/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-34/item-2
if, where the municipal inhabitant tax amount to be paid was not stated in the earlier return, or where the corporation has received a reassessment to the effect that there is no municipal inhabitant tax amount to be paid, there is a municipal inhabitant tax amount to be paid.
machine translation, not official
**第三十五項** 第一項又は第二項の法人が法人税に係る修正申告書を提出し、又は法人税に係る更正若しくは決定の通知を受けたことにより、当該法人が前項各号のいずれかに該当することとなつた場合においては、当該法人は、当該修正申告により増加した法人税額又は当該更正若しくは決定により納付すべき法人税額を納付すべき日までに、同項の規定により申告納付しなければならない。
art-321-8/par-35 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-35
If, as a result of a corporation referred to in paragraph (1) or (2) filing an amended return pertaining to corporation tax, or receiving notice of reassessment or determination pertaining to corporation tax, that corporation comes to fall under any of the items of the preceding paragraph, that corporation must file and pay pursuant to that paragraph by the day on which the corporation tax amount increased by that amended return, or the corporation tax amount to be paid pursuant to that reassessment or determination, is to be paid.
machine translation, not official
**第三十六項** 市町村は、内国法人が各事業年度において租税特別措置法第六十六条の七第四項及び第十項の規定の適用を受ける場合において、当該事業年度の同条第四項に規定する控除対象所得税額等相当額のうち、同項に規定する法人税の額及び同条第十項に規定する所得地方法人税額並びに第五十三条第三十六項に規定する法人税割額の合計額を超える額があるときは、政令で定めるところにより、当該超える金額（政令で定める金額に限る。）を当該事業年度の第一項（予定申告法人に係るものを除く。）又は前二項の規定により申告納付すべき法人税割額から控除するものとする。
art-321-8/par-36 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-36
If a domestic corporation is subject, in each business year, to the application of Article 66-7, paragraphs (4) and (10) of the Act on Special Measures Concerning Taxation, and, of the credit-eligible amount equivalent to income tax, etc. prescribed in paragraph (4) of that Article for the business year concerned, there is an amount exceeding the total of the amount of corporation tax prescribed in that paragraph, the amount of income-based local corporation tax prescribed in paragraph (10) of that Article, and the corporation tax levy amount prescribed in Article 53, paragraph (36), the municipality is, in accordance with the provisions of Cabinet Order, to deduct that excess amount (limited to the amount specified by Cabinet Order) from the corporation tax levy amount to be filed and paid pursuant to paragraph (1) (excluding that pertaining to a corporation filing an interim return without provisional accounts) or the preceding two paragraphs for the business year concerned.
machine translation, not official
**第三十七項** 市町村は、内国法人が各事業年度において租税特別措置法第六十六条の九の三第三項及び第九項の規定の適用を受ける場合において、当該事業年度の同条第三項に規定する控除対象所得税額等相当額のうち、同項に規定する法人税の額及び同条第九項に規定する所得地方法人税額並びに第五十三条第三十七項に規定する法人税割額の合計額を超える額があるときは、政令で定めるところにより、当該超える金額（政令で定める金額に限る。）を当該事業年度の第一項（予定申告法人に係るものを除く。）、第三十四項又は第三十五項の規定により申告納付すべき法人税割額から控除するものとする。
art-321-8/par-37 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-37
If a domestic corporation is subject, in each business year, to the application of Article 66-9-3, paragraphs (3) and (9) of the Act on Special Measures Concerning Taxation, and, of the credit-eligible amount equivalent to income tax, etc. prescribed in paragraph (3) of that Article for the business year concerned, there is an amount exceeding the total of the amount of corporation tax prescribed in that paragraph, the amount of income-based local corporation tax prescribed in paragraph (9) of that Article, and the corporation tax levy amount prescribed in Article 53, paragraph (37), the municipality is, in accordance with the provisions of Cabinet Order, to deduct that excess amount (limited to the amount specified by Cabinet Order) from the corporation tax levy amount to be filed and paid pursuant to paragraph (1) (excluding that pertaining to a corporation filing an interim return without provisional accounts), (34) or (35) for the business year concerned.
machine translation, not official
**第三十八項** 市町村は、内国法人又は外国法人が、外国の法令により課される法人税若しくは地方法人税又は道府県民税若しくは市町村民税の法人税割に相当する税（外国法人にあつては、法人税法第百三十八条第一項第一号に掲げる国内源泉所得につき外国の法令により課されるものに限る。以下この項において「外国の法人税等」という。）を課された場合において、当該外国の法人税等の額のうち法人税法第六十九条第一項の控除限度額又は同法第百四十四条の二第一項の控除限度額及び地方法人税法第十二条第一項の地方法人税控除限度額又は同条第二項の政令で定めるところにより計算した金額並びに第五十三条第三十八項の控除の限度額で政令で定めるものの合計額を超える額があるときは、政令で定めるところにより計算した額を限度として、政令で定めるところにより、当該超える金額（政令で定める金額に限る。）を第一項（予定申告法人に係るものを除く。）、第三十四項又は第三十五項の規定により申告納付すべき法人税割額（外国法人にあつては、法人税法第百四十一条第一号イに掲げる国内源泉所得に対する法人税額を課税標準として課するものに限る。）から控除するものとする。
art-321-8/par-38 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-38
If a domestic corporation or foreign corporation is subject to corporation tax or local corporation tax imposed under the laws and regulations of a foreign country, or to a tax equivalent to the corporation tax levy of prefectural inhabitant tax or municipal inhabitant tax (for a foreign corporation, limited to that imposed under the laws and regulations of a foreign country on domestic source income set out in Article 138, paragraph (1), item (i) of the Corporation Tax Act; hereinafter in this paragraph referred to as "foreign corporation tax, etc."), and, of the amount of that foreign corporation tax, etc., there is an amount exceeding the total of the deduction limit under Article 69, paragraph (1) of the Corporation Tax Act or the deduction limit under Article 144-2, paragraph (1) of that Act, the local corporation tax deduction limit under Article 12, paragraph (1) of the Local Corporation Tax Act or the amount calculated as specified by Cabinet Order under paragraph (2) of that Article, and the limit of deduction under Article 53, paragraph (38) that is specified by Cabinet Order, the municipality is, in accordance with the provisions of Cabinet Order, to deduct that excess amount (limited to the amount specified by Cabinet Order), up to the amount calculated in accordance with the provisions of Cabinet Order, from the corporation tax levy amount to be filed and paid pursuant to paragraph (1) (excluding that pertaining to a corporation filing an interim return without provisional accounts), (34) or (35) (for a foreign corporation, limited to that imposed with the corporation tax amount on domestic source income set out in Article 141, item (i), (a) of the Corporation Tax Act as the tax base).
machine translation, not official
**第三十九項** 前項の規定を適用する場合において、通算法人（法人税法第二条第十二号の七の二に規定する通算法人をいう。以下この項から第四十八項までにおいて同じ。）の各事業年度（当該通算法人に係る通算親法人の事業年度終了の日に終了するものに限るものとし、被合併法人の合併の日の前日の属する事業年度、残余財産の確定の日の属する事業年度及び公益法人等（第二百九十四条第七項に規定する公益法人等をいう。第四十二項及び第四十八項において同じ。）に該当することとなつた日の前日の属する事業年度を除く。以下この項から第四十一項までにおいて「適用事業年度」という。）の税額控除額（当該適用事業年度における前項の規定による控除をされるべき金額をいう。以下この項から第四十二項までにおいて同じ。）が、当初申告税額控除額（当該適用事業年度の第一項の規定による申告書（同法第七十一条第一項（同法第七十二条第一項の規定が適用される場合に限る。）又は第七十四条第一項の規定により法人税に係る申告書を提出する義務がある法人が、第一項の規定による申告書の提出期限までに提出したものに限る。）に添付された書類に当該適用事業年度の税額控除額として記載された金額をいう。以下この項から第四十一項までにおいて同じ。）と異なるときは、当初申告税額控除額を税額控除額とみなす。
art-321-8/par-39 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-39
In applying the provisions of the preceding paragraph, if the tax credit amount (meaning the amount to be deducted pursuant to the preceding paragraph in the business year of application; the same applies hereinafter in this paragraph through paragraph (42)) for each business year of a group tax sharing corporation (meaning a group tax sharing corporation prescribed in Article 2, item (xii)-7-2 of the Corporation Tax Act; the same applies hereinafter in this paragraph through paragraph (48)) (limited to one ending on the last day of the business year of the group tax sharing parent corporation pertaining to that group tax sharing corporation, and excluding the business year containing the day before the date of merger of the merged corporation, the business year containing the day of determination of residual assets, and the business year containing the day before the day on which the corporation came to fall under a public interest corporation, etc. (meaning a public interest corporation, etc. prescribed in Article 294, paragraph (7); the same applies in paragraphs (42) and (48)); hereinafter in this paragraph through paragraph (41) referred to as the "business year of application") differs from the initially reported tax credit amount (meaning the amount stated as the tax credit amount for the business year of application in the documents attached to the return under paragraph (1) for the business year of application (limited to one filed by the deadline for filing the return under paragraph (1) by a corporation that is obliged to file a corporation tax return pursuant to the provisions of Article 71, paragraph (1) of the Corporation Tax Act (limited to the case where Article 72, paragraph (1) of that Act applies) or Article 74, paragraph (1) of that Act); the same applies hereinafter in this paragraph through paragraph (41)), the initially reported tax credit amount is deemed to be the tax credit amount.
machine translation, not official
**第四十項** 前項の通算法人の適用事業年度について、次に掲げる場合のいずれかに該当する場合には、当該適用事業年度については、同項の規定は、適用しない。
art-321-8/par-40 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-40
In the case where any of the following cases applies with regard to a business year of application of the group tax sharing corporation referred to in the preceding paragraph, the provisions of that paragraph do not apply to that business year of application:
machine translation, not official
**一** 法人税法第六十九条第十六項（第一号に係る部分に限る。）の規定の適用がある場合（同号に掲げる場合における税額控除額が当初申告税額控除額と異なる場合に限る。）
art-321-8/par-40/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-40/item-1
the case where Article 69, paragraph (16) of the Corporation Tax Act (limited to the part pertaining to item (i)) applies (limited to the case where the tax credit amount in the case set out in that item differs from the initially reported tax credit amount);
machine translation, not official
**二** 法人税法第六十九条第十六項（第二号に係る部分に限る。）の規定の適用がある場合
art-321-8/par-40/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-40/item-2
the case where Article 69, paragraph (16) of the Corporation Tax Act (limited to the part pertaining to item (ii)) applies; or
machine translation, not official
**三** 地方法人税法第十二条第六項（第一号に係る部分に限る。）の規定の適用がある場合（同号に掲げる場合における税額控除額が当初申告税額控除額と異なる場合に限る。）
art-321-8/par-40/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-40/item-3
the case where Article 12, paragraph (6) of the Local Corporation Tax Act (limited to the part pertaining to item (i)) applies (limited to the case where the tax credit amount in the case set out in that item differs from the initially reported tax credit amount).
machine translation, not official
**第四十一項** 適用事業年度について前項（第一号及び第三号に係る部分に限る。）の規定を適用して第三十四項に規定する申告書の提出又は第三百二十一条の十一第一項若しくは第三項の規定による更正がされた後における前二項の規定の適用については、前項の規定にかかわらず、当該申告書に添付された書類に当該適用事業年度の税額控除額として記載された金額又は当該更正に係る当該適用事業年度の税額控除額とされた金額を当初申告税額控除額とみなす。
art-321-8/par-41 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-41
With regard to the application of the preceding two paragraphs after a return prescribed in paragraph (34) has been filed, or a reassessment under Article 321-11, paragraph (1) or (3) has been made, by applying the preceding paragraph (limited to the part pertaining to items (i) and (iii)) to a business year of application, notwithstanding the preceding paragraph, the amount stated as the tax credit amount for that business year of application in the documents attached to that return, or the amount treated as the tax credit amount for that business year of application in that reassessment, is deemed to be the initially reported tax credit amount.
machine translation, not official
**第四十二項** 市町村は、通算法人（通算法人であつた内国法人（公益法人等に該当することとなつた内国法人を除く。）を含む。次項から第四十五項までにおいて同じ。）の各事業年度（以下この項から第四十六項までにおいて「対象事業年度」という。）において、過去適用事業年度（当該対象事業年度開始の日前に開始した各事業年度で第三十九項の規定の適用を受けた事業年度をいう。以下この項及び第四十五項第一号において同じ。）における税額控除額（当該対象事業年度開始の日前に開始した各事業年度（以下この項において「対象前各事業年度」という。）において当該過去適用事業年度に係る税額控除額につきこの項又は次項の規定の適用があつた場合には、同項の規定により当該対象前各事業年度の法人税割額に加算した金額の合計額からこの項の規定により当該対象前各事業年度の法人税割額から控除した金額の合計額を減算した金額を加算した金額。以下この項及び次項において「調整後過去税額控除額」という。）が過去当初申告税額控除額（当該過去適用事業年度の第一項の規定による申告書（法人税法第七十四条第一項の規定により法人税に係る申告書を提出する義務がある法人が、第一項の規定による申告書の提出期限までに提出したものに限る。）に添付された書類に当該過去適用事業年度の第三十八項の規定による控除をされるべき金額として記載された金額（当該過去適用事業年度について前項の規定の適用を受けた場合には、その適用に係る第三十四項に規定する申告書に添付された書類のうち、最も新しいものに当該過去適用事業年度の第三十八項の規定による控除をされるべき金額として記載された金額又は第三百二十一条の十一第一項若しくは第三項の規定による更正のうち、最も新しいものに係る当該過去適用事業年度の第三十八項の規定による控除をされるべき金額とされた金額）をいう。以下この項及び次項において同じ。）を超える場合には、政令で定めるところにより、税額控除不足額相当額（当該調整後過去税額控除額から当該過去当初申告税額控除額を控除した金額に相当する金額をいう。第四十四項から第四十六項までにおいて同じ。）を当該対象事業年度の第一項（予定申告法人に係るものを除く。）、第三十四項又は第三十五項の規定により申告納付すべき法人税割額から控除するものとする。
art-321-8/par-42 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-42
The municipality is, with regard to a group tax sharing corporation (including a domestic corporation that was a group tax sharing corporation (excluding a domestic corporation that has come to fall under a public interest corporation, etc.); the same applies in the following paragraph through paragraph (45)), in each business year of that corporation (hereinafter in this paragraph through paragraph (46) referred to as a "covered business year"), for a past applied business year (meaning each business year that began before the start of that covered business year and to which paragraph (39) applied; the same applies hereinafter in this paragraph and paragraph (45), item (i)), in the case where the tax credit amount (where, in each business year that began before the start of that covered business year (hereinafter in this paragraph referred to as the "business years before the covered business year"), this paragraph or the following paragraph was applied to the tax credit amount pertaining to that past applied business year, the amount obtained by adding the amount obtained by subtracting the total of the amounts deducted from the corporation tax levy amount for the business years before the covered business year pursuant to this paragraph from the total of the amounts added to the corporation tax levy amount for the business years before the covered business year pursuant to that paragraph; hereinafter in this paragraph and the following paragraph referred to as the "adjusted past tax credit amount") exceeds the originally reported past tax credit amount (meaning the amount stated, in the documents attached to the return under paragraph (1) for that past applied business year (limited to one filed by the deadline for filing the return under paragraph (1) by a corporation that is obliged to file a corporation tax return pursuant to the provisions of Article 74, paragraph (1) of the Corporation Tax Act), as the amount to be deducted pursuant to paragraph (38) for that past applied business year (where paragraph (41) has been applied to that past applied business year, the amount stated in the most recent of the documents attached to the return prescribed in paragraph (34) pertaining to that application as the amount to be deducted pursuant to paragraph (38) for that past applied business year, or the amount treated as the amount to be deducted pursuant to paragraph (38) for that past applied business year in the most recent of the reassessments under Article 321-11, paragraph (1) or (3)); the same applies hereinafter in this paragraph and the following paragraph), to deduct, in accordance with the provisions of Cabinet Order, the amount equivalent to the tax credit shortfall (meaning the amount equivalent to the amount obtained by deducting that originally reported past tax credit amount from that adjusted past tax credit amount; the same applies in paragraphs (44) through (46)) from the corporation tax levy amount for that covered business year to be filed and paid pursuant to paragraph (1) (excluding that pertaining to a corporation filing an interim return without provisional accounts), (34) or (35).
machine translation, not official
**第四十三項** 通算法人の対象事業年度において過去当初申告税額控除額が調整後過去税額控除額を超える場合には、当該対象事業年度の第一項（予定申告法人に係るものを除く。）、第三十四項又は第三十五項の規定により申告納付すべき法人税割額は、これらの規定にかかわらず、政令で定めるところにより、法人税額を課税標準として算定した法人税割額に、税額控除超過額相当額（当該過去当初申告税額控除額から当該調整後過去税額控除額を控除した金額に相当する金額をいう。次項から第四十六項までにおいて同じ。）を加算した金額とする。
art-321-8/par-43 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-43
In the case where, in a covered business year of a group tax sharing corporation, the originally reported past tax credit amount exceeds the adjusted past tax credit amount, the corporation tax levy amount for that covered business year to be filed and paid pursuant to paragraph (1) (excluding that pertaining to a corporation filing an interim return without provisional accounts), (34) or (35) is, notwithstanding those provisions and in accordance with the provisions of Cabinet Order, the amount obtained by adding the amount equivalent to the tax credit excess (meaning the amount equivalent to the amount obtained by deducting that adjusted past tax credit amount from that originally reported past tax credit amount; the same applies in the following paragraph through paragraph (46)) to the corporation tax levy amount calculated with the corporation tax amount as the tax base.
machine translation, not official
**第四十四項** 前二項の規定を適用する場合において、通算法人の対象事業年度の税額控除不足額相当額又は税額控除超過額相当額が当初申告税額控除不足額相当額又は当初申告税額控除超過額相当額（それぞれ当該対象事業年度の第一項の規定による申告書（法人税法第七十一条第一項（同法第七十二条第一項の規定が適用される場合に限る。）又は第七十四条第一項の規定により法人税に係る申告書を提出する義務がある法人が、第一項の規定による申告書の提出期限までに提出したものに限る。）に添付された書類に当該対象事業年度の税額控除不足額相当額又は税額控除超過額相当額として記載された金額をいう。以下この項から第四十六項までにおいて同じ。）と異なるときは、当初申告税額控除不足額相当額又は当初申告税額控除超過額相当額を当該対象事業年度の税額控除不足額相当額又は税額控除超過額相当額とみなす。
art-321-8/par-44 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-44
In applying the provisions of the preceding two paragraphs, if the amount equivalent to the tax credit shortfall or the amount equivalent to the tax credit excess for a covered business year of a group tax sharing corporation differs from the initially reported amount equivalent to the tax credit shortfall or the initially reported amount equivalent to excess tax credit (meaning, respectively, the amount stated as the amount equivalent to the tax credit shortfall or the amount equivalent to the tax credit excess for that covered business year in the documents attached to the return under paragraph (1) for that covered business year (limited to one filed by the deadline for filing the return under paragraph (1) by a corporation that is obliged to file a corporation tax return pursuant to the provisions of Article 71, paragraph (1) of the Corporation Tax Act (limited to the case where Article 72, paragraph (1) of that Act applies) or Article 74, paragraph (1) of that Act); the same applies hereinafter in this paragraph through paragraph (46)), the initially reported amount equivalent to the tax credit shortfall or the initially reported amount equivalent to excess tax credit is deemed to be the amount equivalent to the tax credit shortfall or the amount equivalent to the tax credit excess for that covered business year.
machine translation, not official
**第四十五項** 前項の通算法人の対象事業年度について、次に掲げる場合のいずれかに該当する場合には、当該対象事業年度については、同項の規定は、適用しない。
art-321-8/par-45 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-45
In the case where any of the following cases applies with regard to a covered business year of the group tax sharing corporation referred to in the preceding paragraph, the provisions of that paragraph do not apply to that covered business year:
machine translation, not official
**一** 対象事業年度において第四十二項の規定により法人税割額から控除した税額控除不足額相当額又は第四十三項の規定により法人税割額に加算した税額控除超過額相当額に係る過去適用事業年度について第四十項の規定の適用がある場合
art-321-8/par-45/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-45/item-1
the case where paragraph (40) applies to a past applied business year pertaining to the amount equivalent to the tax credit shortfall deducted from the corporation tax levy amount pursuant to paragraph (42), or the amount equivalent to the tax credit excess added to the corporation tax levy amount pursuant to paragraph (43), in the covered business year;
machine translation, not official
**二** 法人税法第六十九条第二十一項（第一号及び第三号に係る部分に限る。）の規定の適用がある場合（同項第一号及び第三号に掲げる場合における税額控除不足額相当額又は税額控除超過額相当額が当初申告税額控除不足額相当額又は当初申告税額控除超過額相当額と異なる場合に限る。）
art-321-8/par-45/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-45/item-2
the case where Article 69, paragraph (21) of the Corporation Tax Act (limited to the part pertaining to items (i) and (iii)) applies (limited to the case where the amount equivalent to the tax credit shortfall or the amount equivalent to the tax credit excess in the cases set out in items (i) and (iii) of that paragraph differs from the initially reported amount equivalent to the tax credit shortfall or the initially reported amount equivalent to excess tax credit); or
machine translation, not official
**三** 地方法人税法第十二条第十一項（第一号及び第三号に係る部分に限る。）の規定の適用がある場合（同項第一号及び第三号に掲げる場合における税額控除不足額相当額又は税額控除超過額相当額が当初申告税額控除不足額相当額又は当初申告税額控除超過額相当額と異なる場合に限る。）
art-321-8/par-45/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-45/item-3
the case where Article 12, paragraph (11) of the Local Corporation Tax Act (limited to the part pertaining to items (i) and (iii)) applies (limited to the case where the amount equivalent to the tax credit shortfall or the amount equivalent to the tax credit excess in the cases set out in items (i) and (iii) of that paragraph differs from the initially reported amount equivalent to the tax credit shortfall or the initially reported amount equivalent to excess tax credit).
machine translation, not official
**第四十六項** 対象事業年度について前項の規定を適用して第三十四項に規定する申告書の提出又は第三百二十一条の十一第一項若しくは第三項の規定による更正がされた後における前二項の規定の適用については、前項の規定にかかわらず、当該申告書に添付された書類に当該対象事業年度の税額控除不足額相当額若しくは税額控除超過額相当額として記載された金額又は当該更正に係る当該対象事業年度の税額控除不足額相当額若しくは税額控除超過額相当額とされた金額を当初申告税額控除不足額相当額又は当初申告税額控除超過額相当額とみなす。
art-321-8/par-46 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-46
With regard to the application of the preceding two paragraphs after a return prescribed in paragraph (34) has been filed, or a reassessment under Article 321-11, paragraph (1) or (3) has been made, by applying the preceding paragraph to a covered business year, notwithstanding the preceding paragraph, the amount stated as the amount equivalent to the tax credit shortfall or the amount equivalent to the tax credit excess for that covered business year in the documents attached to that return, or the amount treated as the amount equivalent to the tax credit shortfall or the amount equivalent to the tax credit excess for that covered business year in that reassessment, is deemed to be the initially reported amount equivalent to the tax credit shortfall or the initially reported amount equivalent to excess tax credit.
machine translation, not official
**第四十七項** 第四十二項及び第四十三項の規定は、通算法人（通算法人であつた内国法人を含む。以下この項及び次項において同じ。）が合併により解散した場合又は通算法人の残余財産が確定した場合について準用する。この場合において、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句に読み替えるものとする。
第四十二項 の各事業年度（以下この項から第四十六項までにおいて「対象事業年度」という。）において、過去適用事業年度（当該対象事業年度 が合併により解散した場合又は通算法人の残余財産が確定した場合において、その合併の日以後又はその残余財産の確定の日の翌日以後に、過去適用事業年度（最終事業年度（その合併の日の前日又はその残余財産の確定の日の属する事業年度をいう。以下この項及び次項において同じ。）
税額控除額（当該対象事業年度 税額控除額（当該最終事業年度
超える場合には 超えるときは
を当該対象事業年度 を当該最終事業年度
第四十三項 の対象事業年度において が合併により解散した場合又は通算法人の残余財産が確定した場合において、その合併の日以後又はその残余財産の確定の日の翌日以後に
場合には、当該対象事業年度 ときは、最終事業年度
art-321-8/par-47 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-47
The provisions of paragraphs (42) and (43) apply mutatis mutandis to the case where a group tax sharing corporation (including a domestic corporation that was a group tax sharing corporation; the same applies hereinafter in this paragraph and the following paragraph) is dissolved by a merger or the residual assets of a group tax sharing corporation are determined. In this case, the words in the middle column of the following table in the provisions listed in the left-hand column of the table are deemed to be replaced with the words in the right-hand column of the table, respectively.
Paragraph (42) in each business year of that corporation (hereinafter in this paragraph through paragraph (46) referred to as a "covered business year"), for a past applied business year (meaning each business year that began before the start of that covered business year if that corporation is dissolved by a merger or its residual assets are determined, on or after the day of that merger or the day following the day of determination of those residual assets, for a past applied business year (meaning each business year that began before the start of the final business year (meaning the business year containing the day before the day of that merger or the day of determination of those residual assets; the same applies in this paragraph and the following paragraph)
the tax credit amount (where, in each business year that began before the start of that covered business year the tax credit amount (where, in each business year that began before the start of that final business year
in the case where when
from the corporation tax levy amount for that covered business year from the corporation tax levy amount for that final business year
Paragraph (43) in a covered business year of a group tax sharing corporation a group tax sharing corporation is dissolved by a merger or the residual assets of a group tax sharing corporation are determined, and on or after the day of that merger or the day following the day of determination of those residual assets
the corporation tax levy amount for that covered business year the corporation tax levy amount for the final business year
machine translation, not official
**第四十八項** 第四十二項及び第四十三項の規定は、通算法人が公益法人等に該当することとなつた場合について準用する。この場合において、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句に読み替えるものとする。
第四十二項 の各事業年度（以下この項から第四十六項までにおいて「対象事業年度」という。）において、過去適用事業年度（当該対象事業年度 が公益法人等に該当することとなつた場合において、その該当することとなつた日以後に、過去適用事業年度（最終事業年度（その該当することとなつた日の前日の属する事業年度をいう。以下この項及び次項において同じ。）
税額控除額（当該対象事業年度 税額控除額（当該最終事業年度
超える場合には 超えるときは
を当該対象事業年度 を当該最終事業年度
第四十三項 の対象事業年度において が第二百九十四条第七項に規定する公益法人等に該当することとなつた場合において、その該当することとなつた日以後に
場合には、当該対象事業年度 ときは、最終事業年度
art-321-8/par-48 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-48
The provisions of paragraphs (42) and (43) apply mutatis mutandis to the case where a group tax sharing corporation has come to fall under a public interest corporation, etc. In this case, the words in the middle column of the following table in the provisions listed in the left-hand column of the table are deemed to be replaced with the words in the right-hand column of the table, respectively.
Paragraph (42) in each business year of that corporation (hereinafter in this paragraph through paragraph (46) referred to as a "covered business year"), for a past applied business year (meaning each business year that began before the start of that covered business year if that corporation has come to fall under a public interest corporation, etc., on or after the day on which it came to so fall, for a past applied business year (meaning each business year that began before the start of the final business year (meaning the business year containing the day before the day on which it came to so fall; the same applies in this paragraph and the following paragraph)
the tax credit amount (where, in each business year that began before the start of that covered business year the tax credit amount (where, in each business year that began before the start of that final business year
in the case where when
from the corporation tax levy amount for that covered business year from the corporation tax levy amount for that final business year
Paragraph (43) in a covered business year of a group tax sharing corporation a group tax sharing corporation has come to fall under a public interest corporation, etc. prescribed in Article 294, paragraph (7), and on or after the day on which it came to so fall
the corporation tax levy amount for that covered business year the corporation tax levy amount for the final business year
machine translation, not official
**第四十九項** 法人税法第七十四条第一項の規定により法人税に係る申告書を提出する義務がある法人の各事業年度の開始の日前に開始した事業年度（当該各事業年度の終了の日以前に行われた当該法人を合併法人とする適格合併に係る被合併法人の当該適格合併の日前に開始した事業年度を含む。）の法人税割につき市町村長が法人税に関する法律の規定により更正された法人税額に基づいて第三百二十一条の十一第一項又は第三項の規定により更正をした場合において、当該更正につき第五十四項の規定の適用があつたときは、当該更正に係る同項に規定する仮装経理法人税割額（既に第五十五項又は第五十八項の規定により還付すべきこととなつた金額及びこの項の規定により控除された金額を除く。）は、当該各事業年度（当該更正の日（当該更正が当該各事業年度の終了の日前に行われた当該法人を合併法人とする適格合併に係る被合併法人の当該合併の日前に開始した事業年度の法人税割につき当該適格合併の日前にしたものである場合には、当該適格合併の日）以後に終了する事業年度に限る。）の法人税割額から控除するものとする。
art-321-8/par-49 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-49
Where the mayor of the municipality has made a reassessment, pursuant to Article 321-11, paragraph (1) or (3), of the corporation tax levy for a business year that began before the start of each business year of a corporation that is obliged to file a corporation tax return pursuant to the provisions of Article 74, paragraph (1) of the Corporation Tax Act (including a business year of the merged corporation pertaining to a qualified merger in which that corporation is the merging corporation, carried out on or before the end of that each business year, that began before the date of that qualified merger), on the basis of a corporation tax amount reassessed under the provisions of laws and regulations on corporation tax, and paragraph (54) has applied to that reassessment, the corporation tax levy amount paid on fictitious accounting prescribed in that paragraph pertaining to that reassessment (excluding the amount that has already become refundable pursuant to paragraph (55) or (58) and the amount deducted pursuant to this paragraph) is to be deducted from the corporation tax levy amount for that each business year (limited to a business year ending on or after the date of that reassessment (where that reassessment was made before the date of the qualified merger in respect of the corporation tax levy for a business year of the merged corporation pertaining to a qualified merger in which that corporation is the merging corporation, carried out before the end of that each business year, that began before the date of that merger, the date of that qualified merger)).
machine translation, not official
**第五十項** 市町村は、当該市町村内に事務所又は事業所を有する法人について、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第七条第一項に規定する合意に基づき国税通則法第二十四条又は第二十六条の規定による更正が行われた場合において、当該更正に係る法人税額に基づいて市町村長が第三百二十一条の十一第一項又は第三項の規定による更正をしたことに伴い、第十七条又は第三百二十一条の十一第五項の規定により還付することとなる金額（以下この項及び次項において「租税条約の実施に係る還付すべき金額」という。）が生ずるときは、当該更正があつた日が当該更正に係る更正の請求があつた日の翌日から起算して三月を経過した日以後である場合を除き、第十七条、第十七条の二、第十七条の四及び第三百二十一条の十一第五項の規定にかかわらず、租税条約の実施に係る還付すべき金額を当該更正の日の属する事業年度開始の日から一年以内に開始する各事業年度（当該更正の日後に当該法人が適格合併により解散をした場合の当該適格合併に係る合併法人の当該合併の日以後に終了する各事業年度を含む。）の法人税割額（法人税法第七十四条第一項又は第百四十四条の六第一項の規定により申告書を提出すべき事業年度に係る法人税額を課税標準として算定した法人税割額（その法人税額の課税標準の算定期間中において既に納付すべきことが確定している法人税割額がある場合には、これを控除した額）に限る。）から順次控除するものとする。
art-321-8/par-50 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-50
If, with regard to a corporation that has an office or place of business within the municipality, a reassessment under Article 24 or Article 26 of the Act on General Rules for National Taxes has been made based on the agreement prescribed in Article 7, paragraph (1) of the 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., and, as a result of the mayor of the municipality having made a reassessment under Article 321-11, paragraph (1) or (3) on the basis of the corporation tax amount pertaining to that reassessment, there arises an amount to be refunded pursuant to Article 17 or Article 321-11, paragraph (5) (hereinafter in this paragraph and the following paragraph referred to as the "refund due on implementing a tax treaty"), then, except where that reassessment was made on or after the day on which three months have elapsed counting from the day following the day on which the request for reassessment pertaining to that reassessment was made, notwithstanding Articles 17, 17-2 and 17-4 and Article 321-11, paragraph (5), the refund due on implementing a tax treaty is to be deducted successively from the corporation tax levy amount for each business year that begins within one year from the start of the business year containing the date of that reassessment (including each business year ending on or after the date of that merger of the merging corporation pertaining to the qualified merger, where, after that reassessment, that corporation is dissolved through a qualified merger) (limited to the corporation tax levy amount calculated with, as the tax base, the corporation tax amount pertaining to a business year for which a return is to be filed pursuant to Article 74, paragraph (1) or Article 144-6, paragraph (1) of the Corporation Tax Act (where there is a corporation tax levy amount that has already become finalized as payable during the computation period of the tax base of that corporation tax amount, the amount remaining after deducting it)).
machine translation, not official
**第五十一項** 前項に規定する国税通則法第二十四条又は第二十六条の規定による更正に伴い当該更正に係る事業年度後の各事業年度の法人税額を減少させる更正があつた場合において、その更正に係る法人税額に基づいて市町村長が第三百二十一条の十一第一項又は第三項の規定による更正をしたことに伴い、第十七条又は第三百二十一条の十一第五項の規定により還付することとなる金額が生ずるときは、当該金額は、租税条約の実施に係る還付すべき金額とみなして、前項の規定を適用する。
art-321-8/par-51 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-51
If, following the reassessment under Article 24 or Article 26 of the Act on General Rules for National Taxes prescribed in the preceding paragraph, a reassessment reducing the corporation tax amount for each business year after the business year pertaining to that reassessment has been made, and, as a result of the mayor of the municipality having made a reassessment under Article 321-11, paragraph (1) or (3) on the basis of the corporation tax amount pertaining to that reassessment, there arises an amount to be refunded pursuant to Article 17 or Article 321-11, paragraph (5), that amount is deemed to be the refund due on implementing a tax treaty, and the preceding paragraph applies.
machine translation, not official
**第五十二項** 前二項の規定は、第五十項の法人が適格合併により解散をした後に、当該法人に係る同項に規定する第三百二十一条の十一第一項若しくは第三項の規定による更正又は前項に規定する第三百二十一条の十一第一項若しくは第三項の規定による更正があつた場合について準用する。この場合において、第五十項中「当該更正の日の」とあるのは「当該法人を被合併法人とする適格合併に係る合併法人の当該更正の日の」と、「当該法人が」とあるのは「当該合併法人が当該合併法人を被合併法人とする」と読み替えるものとする。
art-321-8/par-52 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-52
The provisions of the preceding two paragraphs apply mutatis mutandis to the case where, after the corporation referred to in paragraph (50) is dissolved through a qualified merger, there is a reassessment prescribed in paragraph (50) under Article 321-11, paragraph (1) or (3) pertaining to that corporation, or a reassessment prescribed in the preceding paragraph under Article 321-11, paragraph (1) or (3). In this case, the phrase "the date of that reassessment" in paragraph (50) is deemed to be replaced with "the date of that reassessment of the merging corporation pertaining to a qualified merger in which that corporation is the merged corporation", and "that corporation is dissolved through a qualified merger" with "that merging corporation is dissolved through a qualified merger in which that merging corporation is the merged corporation".
machine translation, not official
**第五十三項** 第三十六項から第三十八項まで、第四十二項（第四十七項及び第四十八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。）、第四十九項及び第五十項（第五十一項（前項において準用する場合を含む。）の規定によりみなして適用する場合及び前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。）の規定による法人税割額からの控除については、まず第三十六項及び第三十七項の規定による控除をし、次に第三十八項及び第四十二項の規定による控除、第四十九項の規定による控除並びに第五十項の規定による控除の順序に控除をするものとする。
art-321-8/par-53 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-53
With regard to the deductions from the corporation tax levy amount under paragraphs (36) through (38), paragraph (42) (including as applied mutatis mutandis in paragraphs (47) and (48); the same applies hereinafter in this paragraph), paragraph (49) and paragraph (50) (including the case where it is applied as deemed pursuant to paragraph (51) (including as applied mutatis mutandis in the preceding paragraph) and the case where it is applied mutatis mutandis in the preceding paragraph; the same applies hereinafter in this paragraph), the deductions under paragraphs (36) and (37) are made first, and then the deductions are made in the order of the deductions under paragraphs (38) and (42), the deduction under paragraph (49), and the deduction under paragraph (50).
machine translation, not official
**第五十四項** 市町村長が法人税法第百三十五条第一項又は第五項に規定する更正に係る法人税額に基づいて第三百二十一条の十一第一項又は第三項の規定により更正をした場合（次項及び第五十六項において「市町村長が仮装経理に基づく過大申告に係る更正をした場合」という。）は、当該更正に係る事業年度の法人税割として納付された金額のうち当該更正により減少する部分の金額で政令で定めるもの（次項から第五十八項までにおいて「仮装経理法人税割額」という。）は、第十七条、第十七条の二、第十七条の四及び第三百二十一条の十一第五項の規定にかかわらず、次項又は第五十八項の規定の適用がある場合のこれらの規定により還付すべきこととなつた金額を除き、還付しないものとし、又は当該更正を受けた法人の未納に係る地方団体の徴収金に充当しないものとする。
art-321-8/par-54 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-54
Where the mayor of the municipality has made a reassessment pursuant to Article 321-11, paragraph (1) or (3) on the basis of the corporation tax amount pertaining to a reassessment prescribed in Article 135, paragraph (1) or (5) of the Corporation Tax Act (hereinafter in the following paragraph and paragraph (56) referred to as "where a mayor has reassessed an overstated return based on fictitious accounting"), of the amount paid as the corporation tax levy for the business year pertaining to that reassessment, the amount of the part reduced by that reassessment that is specified by Cabinet Order (hereinafter in the following paragraph through paragraph (58) referred to as the "corporation tax levy amount paid on fictitious accounting") is, notwithstanding Articles 17, 17-2 and 17-4 and Article 321-11, paragraph (5), except for the amount that has become refundable pursuant to those provisions where the following paragraph or paragraph (58) applies, not to be refunded or not to be appropriated to the local government levies in arrears of the corporation that received that reassessment.
machine translation, not official
**第五十五項** 市町村長が仮装経理に基づく過大申告に係る更正をした場合の当該更正の日の属する事業年度開始の日（当該更正が適格合併に係る被合併法人の法人税割額について当該適格合併の日前にされたものである場合には、当該被合併法人の当該更正の日の属する事業年度開始の日）から五年を経過する日の属する事業年度の法人の市町村民税の確定申告書の提出期限（当該更正の日から当該五年を経過する日の属する事業年度終了の日までの間に当該更正を受けた法人につき次の各号に掲げる事実が生じたときは、当該各号に定める提出期限）が到来した場合（当該提出期限までに当該提出期限に係る法人の市町村民税の確定申告書の提出がなかつた場合には、当該提出期限後の当該法人の市町村民税の確定申告書の提出又は当該法人の市町村民税の確定申告書に係る事業年度の法人税割についての第三百二十一条の十一第二項の規定による決定があつた場合）には、市町村長は、当該更正を受けた法人に対し、政令で定めるところにより、当該更正に係る仮装経理法人税割額（既にこの項又は第五十八項の規定により還付すべきこととなつた金額及び第四十九項の規定により控除された金額を除く。）を還付し、又は当該更正を受けた法人の未納に係る地方団体の徴収金に充当するものとする。
art-321-8/par-55 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-55
Where the deadline for filing the final municipal inhabitant tax return for corporations for the business year containing the day on which five years elapse from the start of the business year containing the date of the reassessment in the case where a mayor has reassessed an overstated return based on fictitious accounting (where that reassessment was made before the date of the qualified merger in respect of the corporation tax levy amount of the merged corporation pertaining to that qualified merger, the start of the business year of that merged corporation containing the date of that reassessment) has arrived (where a fact set out in one of the following items has arisen with regard to the corporation that received that reassessment between the date of that reassessment and the end of the business year containing the day on which those five years elapse, the deadline for filing specified in that item) (where the final municipal inhabitant tax return for corporations pertaining to that deadline for filing was not filed by that deadline for filing, where the final municipal inhabitant tax return for corporations of that corporation has been filed after that deadline for filing, or a determination under Article 321-11, paragraph (2) has been made concerning the corporation tax levy for the business year pertaining to the final municipal inhabitant tax return for corporations of that corporation), the mayor of the municipality is, in accordance with the provisions of Cabinet Order, to refund to the corporation that received that reassessment the corporation tax levy amount paid on fictitious accounting pertaining to that reassessment (excluding the amount that has already become refundable pursuant to this paragraph or paragraph (58) and the amount deducted pursuant to paragraph (49)), or to appropriate it to the local government levies in arrears of the corporation that received that reassessment.
machine translation, not official
**一** 残余財産が確定したこと その残余財産の確定の日の属する事業年度の法人の市町村民税の確定申告書の提出期限
art-321-8/par-55/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-55/item-1
the residual assets have been determined: the deadline for filing the final municipal inhabitant tax return for corporations for the business year containing the day of determination of those residual assets;
machine translation, not official
**二** 合併による解散（適格合併による解散を除く。）をしたこと その合併の日の前日の属する事業年度の法人の市町村民税の確定申告書の提出期限
art-321-8/par-55/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-55/item-2
the corporation has been dissolved by a merger (excluding dissolution through a qualified merger): the deadline for filing the final municipal inhabitant tax return for corporations for the business year containing the day before the date of that merger;
machine translation, not official
**三** 破産手続開始の決定による解散をしたこと その破産手続開始の決定の日の属する事業年度の法人の市町村民税の確定申告書の提出期限
art-321-8/par-55/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-55/item-3
the corporation has been dissolved by an order commencing bankruptcy proceedings: the deadline for filing the final municipal inhabitant tax return for corporations for the business year containing the day of that order commencing bankruptcy proceedings;
machine translation, not official
**四** 普通法人又は協同組合等が法人税法第二条第六号に規定する公益法人等に該当することとなつたこと その該当することとなつた日の前日の属する事業年度の法人の市町村民税の確定申告書の提出期限
art-321-8/par-55/item-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-55/item-4
an ordinary corporation or cooperative, etc. has come to fall under a public interest corporation, etc. prescribed in Article 2, item (vi) of the Corporation Tax Act: the deadline for filing the final municipal inhabitant tax return for corporations for the business year containing the day before the day on which it came to so fall.
machine translation, not official
**第五十六項** 市町村長が仮装経理に基づく過大申告に係る更正をした場合において、当該更正を受けた法人について次に掲げる事実が生じたときは、当該事実が生じた日以後一年以内に、市町村長に対し、当該更正に係る仮装経理法人税割額（既に前項又は第五十八項の規定により還付すべきこととなつた金額及び第四十九項の規定により控除された金額を除く。次項及び第五十八項において同じ。）の還付を請求することができる。
art-321-8/par-56 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-56
Where a mayor has reassessed an overstated return based on fictitious accounting, if any of the following facts arises with regard to the corporation that received that reassessment, that corporation may, within one year after the day on which that fact arose, request the mayor of the municipality to refund the corporation tax levy amount paid on fictitious accounting pertaining to that reassessment (excluding the amount that has already become refundable pursuant to the preceding paragraph or paragraph (58) and the amount deducted pursuant to paragraph (49); the same applies in the following paragraph and paragraph (58)):
machine translation, not official
**一** 更生手続開始の決定があつたこと。
art-321-8/par-56/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-56/item-1
an order commencing reorganization proceedings has been made;
machine translation, not official
**二** 再生手続開始の決定があつたこと。
art-321-8/par-56/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-56/item-2
an order commencing rehabilitation proceedings has been made; or
machine translation, not official
**三** 前二号に掲げる事実に準ずる事実として政令で定める事実
art-321-8/par-56/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-56/item-3
any fact specified by Cabinet Order as being equivalent to the facts listed in the preceding two items.
machine translation, not official
**第五十七項** 前項の規定による還付の請求をしようとする法人は、その還付を受けようとする仮装経理法人税割額、その計算の基礎その他総務省令で定める事項を記載した請求書を市町村長に提出しなければならない。
art-321-8/par-57 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-57
A corporation that intends to make a request for a refund under the preceding paragraph must submit to the mayor of the municipality a written request stating the corporation tax levy amount paid on fictitious accounting that it seeks to have refunded, the basis of its calculation, and other matters specified by Order of the Ministry of Internal Affairs and Communications.
machine translation, not official
**第五十八項** 市町村長は、前項の請求書の提出があつた場合には、その請求に係る事実その他必要な事項について調査し、その調査したところにより、その請求をした法人に対し、政令で定めるところにより、仮装経理法人税割額を還付し、若しくは当該法人の未納に係る地方団体の徴収金に充当し、又は請求の理由がない旨を書面により通知するものとする。
art-321-8/par-58 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-58
If a written request under the preceding paragraph has been submitted, the mayor of the municipality is to investigate the facts pertaining to the request and other necessary matters, and, based on the result of the investigation, in accordance with the provisions of Cabinet Order, to refund the corporation tax levy amount paid on fictitious accounting to the corporation that made the request, or appropriate it to the local government levies in arrears of that corporation, or notify it in writing that there are no grounds for the request.
machine translation, not official
**第五十九項** 第五十項（第五十一項（第五十二項において準用する場合を含む。）の規定によりみなして適用する場合及び第五十二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。）の規定により控除されるべき額で第五十項の規定により控除しきれなかつた金額があるときは、市町村は、政令で定めるところにより、同項の規定の適用を受ける法人に対しその控除しきれなかつた金額を還付し、又は当該法人の未納に係る地方団体の徴収金に充当するものとする。
art-321-8/par-59 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-59
If there is an amount to be deducted pursuant to paragraph (50) (including the case where it is applied as deemed pursuant to paragraph (51) (including as applied mutatis mutandis in paragraph (52)) and the case where it is applied mutatis mutandis in paragraph (52); the same applies hereinafter in this paragraph) that could not be fully deducted pursuant to paragraph (50), the municipality is, in accordance with the provisions of Cabinet Order, to refund the amount that could not be fully deducted to the corporation to which that paragraph applies, or to appropriate it to the local government levies in arrears of that corporation.
machine translation, not official
**第六十項** 法人税法第七十一条第一項若しくは第百四十四条の三第一項の規定により法人税に係る申告書を提出する義務がある法人又は第二項の規定により申告書を提出すべき法人は、その法人税額の課税標準の算定期間又はその事業年度開始の日から六月経過日の前日までの期間中において当該法人の寮等のみが所在する市町村に対しては、第一項（同法第七十一条第一項又は第百四十四条の三第一項に係る部分に限る。）又は第二項の規定にかかわらず、当該法人税額の課税標準の算定期間又は当該事業年度開始の日から六月経過日の前日までの期間に係る均等割額について申告納付をすることを要しない。
art-321-8/par-60 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-60
A corporation that is obliged to file a corporation tax return pursuant to the provisions of Article 71, paragraph (1) or Article 144-3, paragraph (1) of the Corporation Tax Act, or a corporation that is to file a return pursuant to the provisions of paragraph (2), is not required, notwithstanding paragraph (1) (limited to the part pertaining to Article 71, paragraph (1) or Article 144-3, paragraph (1) of that Act) or paragraph (2), to carry out filing and payment of the per capita levy amount for the computation period of the tax base of that corporation tax amount, or for the period from the start of that business year to the day before the day on which six months have elapsed, with respect to a municipality in which only a dormitory, etc. of that corporation is located during the computation period of the tax base of that corporation tax amount or during the period from the start of that business year to the day before the day on which six months have elapsed.
machine translation, not official
**第六十一項** 法人税法第七十四条第一項又は第百四十四条の六第一項の規定により法人税に係る申告書を提出する義務がある法人で同法第七十五条の二第一項（同法第百四十四条の八において準用する場合を含む。以下この項及び第三百二十七条第一項において同じ。）の規定の適用を受けているものについて、同法第七十五条の二第九項（同法第百四十四条の八において準用する場合を含む。以下この項において同じ。）の規定の適用がある場合には、同法第七十五条の二第九項の規定の適用に係る当該申告書に係る法人税額の課税標準の算定期間に限り、当該法人税額を課税標準として算定した法人税割額及びこれと併せて納付すべき均等割額については、当該法人税額について同条第一項の規定の適用がないものとみなして、第二十条の五の二第一項又は第二項の規定を適用することができる。
art-321-8/par-61 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-61
With regard to a corporation that is obliged to file a corporation tax return pursuant to the provisions of Article 74, paragraph (1) or Article 144-6, paragraph (1) of the Corporation Tax Act and to which Article 75-2, paragraph (1) of that Act (including as applied mutatis mutandis pursuant to Article 144-8 of that Act; the same applies hereinafter in this paragraph and Article 327, paragraph (1)) applies, where Article 75-2, paragraph (9) of that Act (including as applied mutatis mutandis pursuant to Article 144-8 of that Act; the same applies hereinafter in this paragraph) applies, only for the computation period of the tax base of the corporation tax amount pertaining to that return to which Article 75-2, paragraph (9) of that Act applies, Article 20-5-2, paragraph (1) or (2) may be applied to the corporation tax levy amount calculated with that corporation tax amount as the tax base and the per capita levy amount to be paid together with it, on the assumption that Article 75-2, paragraph (1) of that Act does not apply to that corporation tax amount.
machine translation, not official
**第六十二項** 特定法人である内国法人は、第一項、第二項、第三十一項又は第三十三項から第三十五項までの規定により、これらの規定による申告書（以下この条において「納税申告書」という。）により行うこととされ、又は納税申告書にこの法律若しくはこれに基づく命令の規定により納税申告書に添付すべきものとされている書類（以下この項及び第六十四項において「添付書類」という。）を添付して行うこととされている法人の市町村民税の申告については、第一項、第二項、第三十一項及び第三十三項から第三十五項までの規定にかかわらず、総務省令で定めるところにより、納税申告書に記載すべきものとされている事項（第六十四項及び第六十五項において「申告書記載事項」という。）又は添付書類に記載すべきものとされ、若しくは記載されている事項（以下この項及び第六十四項において「添付書類記載事項」という。）を、地方税関係手続用電子情報処理組織を使用し、かつ、機構を経由して行う方法により市町村長に提供することにより、行わなければならない。ただし、当該申告のうち添付書類に係る部分については、添付書類記載事項を記録した光ディスクその他の総務省令で定める記録用の媒体を市町村長に提出する方法により、行うことができる。
art-321-8/par-62 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-62
A domestic corporation that is a specified corporation must, notwithstanding paragraphs (1), (2), (31) and (33) through (35), in accordance with the provisions of Order of the Ministry of Internal Affairs and Communications, make a declaration of corporate municipal inhabitant tax that is to be made by means of a return under paragraph (1), (2), (31) or (33) through (35) (hereinafter in this Article referred to as a "tax return"), or that is to be made by attaching to a tax return the documents that are to be attached to a tax return under the provisions of this Act or orders based on it (hereinafter in this paragraph and paragraph (64) referred to as "attached documents"), by providing to the mayor of the municipality, by a method using the electronic data processing system for local tax procedures and via the Organization, the matters that are to be stated in the tax return (referred to in paragraphs (64) and (65) as "matters stated in a return") or the matters that are to be stated, or are stated, in the attached documents (hereinafter in this paragraph and paragraph (64) referred to as "matters stated in attached documents"); provided, however, that for the part of that declaration pertaining to attached documents, it may be made by a method of submitting to the mayor of the municipality an optical disc on which the matters stated in attached documents are recorded or any other recording medium specified by Order of the Ministry of Internal Affairs and Communications.
machine translation, not official
**第六十三項** 前項に規定する特定法人とは、次に掲げる法人をいう。
art-321-8/par-63 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-63
The specified corporation prescribed in the preceding paragraph means any of the following corporations:
machine translation, not official
**一** 納税申告書に係る事業年度開始の日（公共法人等にあつては、前年四月一日）現在における資本金の額又は出資金の額が一億円を超える法人
art-321-8/par-63/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-63/item-1
a corporation whose amount of stated capital or capital contributions as of the date of commencement of the business year relating to the tax return (for a public corporation, etc., as of April 1 of the previous year) exceeds 100,000,000 yen;
machine translation, not official
**二** 保険業法に規定する相互会社
art-321-8/par-63/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-63/item-2
a mutual company prescribed in the Insurance Business Act;
machine translation, not official
**三** 投資信託及び投資法人に関する法律第二条第十二項に規定する投資法人（第一号に掲げる法人を除く。）
art-321-8/par-63/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-63/item-3
an investment corporation prescribed in Article 2, paragraph (12) of the Act on Investment Trusts and Investment Corporations (excluding a corporation set out in item (i));
machine translation, not official
**四** 資産の流動化に関する法律第二条第三項に規定する特定目的会社（第一号に掲げる法人を除く。）
art-321-8/par-63/item-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-63/item-4
a specific purpose company prescribed in Article 2, paragraph (3) of the Act on the Securitization of Assets (excluding a corporation set out in item (i)).
machine translation, not official
**第六十四項** 第六十二項の規定により行われた同項の申告については、申告書記載事項が記載された納税申告書により、又はこれに添付書類記載事項が記載された添付書類を添付して行われたものとみなして、この法律又はこれに基づく命令の規定その他政令で定める法令の規定を適用する。
art-321-8/par-64 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-64
With regard to a declaration under paragraph (62) made pursuant to that paragraph, the provisions of this Act or orders based on it and the provisions of other laws and regulations specified by Cabinet Order apply as if it had been made by means of a tax return stating the matters stated in a return, or by attaching to such a tax return attached documents stating the matters stated in attached documents.
machine translation, not official
**第六十五項** 第六十二項本文の規定により行われた同項の申告は、申告書記載事項が第七百六十二条第一号の機構の使用に係る電子計算機に備えられたファイルへの記録がされた時に同項に規定する市町村長に到達したものとみなす。
art-321-8/par-65 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-65
A declaration under paragraph (62) made pursuant to the main clause of that paragraph is deemed to have reached the mayor of the municipality prescribed in that paragraph at the time when the matters stated in a return were recorded in a file kept on the computer used by the Organization set out in Article 762, item (i).
machine translation, not official
**第六十六項** 第六十二項の内国法人が、電気通信回線の故障、災害その他の理由により地方税関係手続用電子情報処理組織を使用することが困難であると認められる場合で、かつ、同項の規定を適用しないで納税申告書を提出することができると認められる場合において、同項の規定を適用しないで納税申告書を提出することについて市町村長の承認を受けたときは、当該市町村長が指定する期間内に行う同項の申告については、同項から前項までの規定は、適用しない。法人税法第七十五条の五第二項の規定により同項の申請書を同項に規定する納税地の所轄税務署長に提出した第六十二項の内国法人が、同条第一項の承認を受け、又は同条第三項の却下の処分を受けていない旨を記載した総務省令で定める書類を、納税申告書の提出期限の前日までに、又は納税申告書に添付して当該提出期限までに、市町村長に提出した場合における当該税務署長が同条第一項の規定により指定する期間（同条第五項の規定により当該期間として当該指定があつたものとみなされた期間を含む。）内に行う第六十二項の申告についても、同様とする。
art-321-8/par-66 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-66
If a domestic corporation referred to in paragraph (62) is found to have difficulty in using the electronic data processing system for local tax procedures due to a failure of a telecommunications line, a disaster or any other reason, and is found to be able to file a tax return without applying the provisions of that paragraph, and has obtained the approval of the mayor of the municipality to file a tax return without applying the provisions of that paragraph, the provisions of that paragraph through the preceding paragraph do not apply to a declaration under that paragraph made within the period designated by that mayor of the municipality. The same applies to a declaration under paragraph (62) made within the period designated by the district director pursuant to Article 75-5, paragraph (1) of the Corporation Tax Act (including the period deemed to have been so designated pursuant to paragraph (5) of that Article) in the case where a domestic corporation referred to in paragraph (62) that has submitted the written application under Article 75-5, paragraph (2) of that Act to the district director having jurisdiction over the place for tax payment prescribed in that paragraph has submitted to the mayor of the municipality, by the day before the deadline for filing the tax return or by attaching it to the tax return by that deadline for filing, the document specified by Order of the Ministry of Internal Affairs and Communications stating that it has obtained the approval under paragraph (1) of that Article or has not been subject to the disposition of rejection under paragraph (3) of that Article.
machine translation, not official
**第六十七項** 前項前段の承認を受けようとする内国法人は、同項前段の規定の適用を受けることが必要となつた事情、同項前段の規定による指定を受けようとする期間その他総務省令で定める事項を記載した申請書に総務省令で定める書類を添付して、当該期間の開始の日の十五日前まで（同項に規定する理由が生じた日が第一項の規定による申告書（法人税法第七十四条第一項の規定により法人税に係る申告書を提出する義務がある法人が、当該申告書の提出期限までに提出すべきものに限る。）又は第三十一項若しくは第三十五項の規定による申告書の提出期限の十五日前の日以後である場合において、当該提出期限が当該期間内の日であるときは、当該開始の日まで）に、これを市町村長に提出しなければならない。
art-321-8/par-67 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-67
A domestic corporation that intends to obtain the approval in the first sentence of the preceding paragraph must submit to the mayor of the municipality a written application stating the circumstances that have made it necessary for it to be subject to the application of the first sentence of that paragraph, the period for which it intends to obtain the designation under the first sentence of that paragraph, and other matters specified by Order of the Ministry of Internal Affairs and Communications, with documents specified by Order of the Ministry of Internal Affairs and Communications attached, by 15 days before the start date of that period (where the date on which the reason prescribed in that paragraph arose is on or after the date 15 days before the deadline for filing a return under paragraph (1) (limited to a return that a corporation that is obliged to file a corporation tax return pursuant to the provisions of Article 74, paragraph (1) of the Corporation Tax Act is to file by the deadline for filing that return) or under paragraph (31) or (35), and that deadline for filing is a date within that period, by that start date).
machine translation, not official
**第六十八項** 市町村長は、前項の申請書の提出があつた場合において、その申請に係る同項の事情が相当でないと認めるときは、その申請を却下することができる。
art-321-8/par-68 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-68
If a written application under the preceding paragraph has been submitted and the mayor of the municipality finds that the circumstances referred to in that paragraph pertaining to the application are not reasonable, the mayor may reject the application.
machine translation, not official
**第六十九項** 市町村長は、第六十七項の申請書の提出があつた場合において、その申請につき第六十六項前段の承認又は前項の却下の処分をするときは、その申請をした内国法人に対し、書面によりその旨を通知しなければならない。
art-321-8/par-69 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-69
If a written application under paragraph (67) has been submitted and the mayor of the municipality grants the approval in the first sentence of paragraph (66) or makes the disposition of rejection under the preceding paragraph on the application, the mayor must notify the domestic corporation that made the application to that effect in writing.
machine translation, not official
**第七十項** 第六十七項の申請書の提出があつた場合において、当該申請書に記載した第六十六項前段の規定による指定を受けようとする期間の開始の日までに同項前段の承認又は第六十八項の却下の処分がなかつたときは、その日においてその承認があつたものと、当該期間を第六十六項前段の期間として同項前段の規定による指定があつたものと、それぞれみなす。
art-321-8/par-70 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-70
If a written application under paragraph (67) has been submitted and neither the approval in the first sentence of paragraph (66) nor the disposition of rejection under paragraph (68) has been made by the start date of the period, stated in that written application, for which designation under the first sentence of paragraph (66) is sought, the approval is deemed to have been granted on that date, and the designation under the first sentence of paragraph (66) is deemed to have been made with that period as the period under the first sentence of paragraph (66), respectively.
machine translation, not official
**第七十一項** 市町村長は、第六十六項前段の規定の適用を受けている内国法人につき、地方税関係手続用電子情報処理組織を使用することが困難でなくなつたと認める場合には、同項前段の承認を取り消すことができる。
art-321-8/par-71 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-71
If the mayor of the municipality finds that it has ceased to be difficult for a domestic corporation to which the first sentence of paragraph (66) applies to use the electronic data processing system for local tax procedures, the mayor may rescind the approval in the first sentence of that paragraph.
machine translation, not official
**第七十二項** 市町村長は、前項の処分をするときは、その処分に係る内国法人に対し、書面によりその旨を通知しなければならない。
art-321-8/par-72 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-72
When the mayor of the municipality makes the disposition under the preceding paragraph, the mayor must notify the domestic corporation subject to the disposition to that effect in writing.
machine translation, not official
**第七十三項** 第六十六項の規定の適用を受けている内国法人は、第六十二項の申告につき第六十六項の規定の適用を受けることをやめようとするときは、その旨その他総務省令で定める事項を記載した届出書を市町村長に提出しなければならない。
art-321-8/par-73 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-73
A domestic corporation to which paragraph (66) applies must, when it intends to cease to be subject to the application of paragraph (66) with regard to a declaration under paragraph (62), submit to the mayor of the municipality a written notification stating that fact and other matters specified by Order of the Ministry of Internal Affairs and Communications.
machine translation, not official
**第七十四項** 第六十六項前段の規定の適用を受けている内国法人につき、第七十一項の処分又は前項の届出書の提出があつたときは、これらの処分又は届出書の提出があつた日の翌日以後の第六十六項前段の期間内に行う第六十二項の申告については、第六十六項前段の規定は、適用しない。ただし、当該内国法人が、同日以後新たに同項前段の承認を受けたときは、この限りでない。
art-321-8/par-74 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-74
If, with regard to a domestic corporation to which the first sentence of paragraph (66) applies, the disposition under paragraph (71) is made or the written notification under the preceding paragraph is submitted, the first sentence of paragraph (66) does not apply to a declaration under paragraph (62) made within the period under the first sentence of paragraph (66) on or after the day following the day on which those dispositions were made or those written notifications were submitted; provided, however, that this does not apply where that domestic corporation has newly obtained the approval in the first sentence of that paragraph on or after that day.
machine translation, not official
**第七十五項** 第六十六項後段の規定の適用を受けている内国法人につき、第七十三項の届出書の提出又は法人税法第七十五条の五第三項若しくは第六項の処分があつたときは、これらの届出書の提出又は処分があつた日の翌日以後の第六十六項後段の期間内に行う第六十二項の申告については、第六十六項後段の規定は、適用しない。ただし、当該内国法人が、同日以後新たに同項後段の書類を提出したときは、この限りでない。
art-321-8/par-75 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-75
If, with regard to a domestic corporation to which the second sentence of paragraph (66) applies, the written notification under paragraph (73) is submitted or the disposition under Article 75-5, paragraph (3) or (6) of the Corporation Tax Act is made, the second sentence of paragraph (66) does not apply to a declaration under paragraph (62) made within the period under the second sentence of paragraph (66) on or after the day following the day on which those written notifications were submitted or those dispositions were made; provided, however, that this does not apply where that domestic corporation has newly submitted the document referred to in the second sentence of that paragraph on or after that day.
machine translation, not official
**第七十六項** 総務大臣は、第七百九十条の二の規定による報告があつた場合において、地方税関係手続用電子情報処理組織の故障その他の理由により、第六十二項の内国法人で同項の規定により同項の申告を行うことが困難であると認めるものが多数に上ると認めるときは、同項の規定を適用しないで納税申告書を提出することができる期間を指定することができる。
art-321-8/par-76 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-76
If a report under Article 790-2 has been made, and the Minister for Internal Affairs and Communications finds that, owing to a failure of the electronic data processing system for local tax procedures or any other reason, a large number of domestic corporations referred to in paragraph (62) are having difficulty in making the declaration under that paragraph pursuant to that paragraph, the Minister may designate a period during which tax returns may be filed without applying the provisions of that paragraph.
machine translation, not official
**第七十七項** 総務大臣は、前項の規定による指定をしたときは、直ちに、その旨を告示するとともに、市町村長及び機構に通知しなければならない。
art-321-8/par-77 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-77
When the Minister for Internal Affairs and Communications has made the designation under the preceding paragraph, the Minister must immediately give public notice to that effect and notify the mayors of the municipalities and the Organization.
machine translation, not official
**第七十八項** 前項の規定による告示があつたときは、第六十六項の規定にかかわらず、総務大臣が第七十六項の規定により指定する期間内に行う第六十二項の申告については、同項から第六十五項までの規定は、適用しない。
art-321-8/par-78 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-78
If public notice under the preceding paragraph has been given, notwithstanding paragraph (66), paragraph (62) through paragraph (65) do not apply to a declaration under paragraph (62) made within the period designated by the Minister for Internal Affairs and Communications pursuant to paragraph (76).
machine translation, not official
**第七十九項** 法人税割の課税標準となる法人税額から控除すべき金額の計算に関する事項、その控除の手続その他前各項の規定の適用に関し必要な事項は、政令で定める。
art-321-8/par-79 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-79
Matters concerning the calculation of the amount to be deducted from the corporation tax amount that becomes the tax base of the corporation tax levy, the procedures for that deduction, and other matters necessary for the application of the provisions of the preceding paragraphs are specified by Cabinet Order.
machine translation, not official
### 第三百二十一条の八の二（更正の請求の特例） — Special Provisions on Requests for Reassessment
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art-321-8-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8-2#art-321-8-2
**第一項** 前条第一項、第二項又は第三十四項の申告書を提出した法人は、当該申告書に係る法人税割額の計算の基礎となつた法人税の額について国の税務官署の更正を受けたことに伴い当該申告書に係る法人税割額の課税標準となる法人税額又は法人税割額が過大となる場合には、国の税務官署が当該更正の通知をした日から二月以内に限り、総務省令の定めるところにより、市町村長に対し、当該法人税額又は法人税割額につき、更正の請求をすることができる。この場合においては、第二十条の九の三第三項に規定する更正請求書には、同項に規定する事項のほか、国の税務官署が当該更正の通知をした日を記載しなければならない。
art-321-8-2/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8-2#art-321-8-2/par-1
A corporation that has filed a return under paragraph (1), (2) or (34) of the preceding Article may, if the corporation tax amount or the corporation tax levy amount that serves as the tax base of the corporation tax levy pertaining to that return has become excessive as a result of a reassessment by a national tax office with regard to the amount of corporation tax that formed the basis for calculating the corporation tax levy amount pertaining to that return, within two months from the day on which the national tax office gave notice of that reassessment, in accordance with the provisions of Order of the Ministry of Internal Affairs and Communications, request the mayor of the municipality to make a reassessment of that corporation tax amount or corporation tax levy amount. In this case, the written request for reassessment prescribed in Article 20-9-3, paragraph (3) must state, in addition to the matters prescribed in that paragraph, the day on which the national tax office gave notice of that reassessment.
machine translation, not official
### 第三百二十一条の八の三（法人の市町村民税に係る故意不申告の罪） — Offense of Intentional Failure to File a Return of Corporate Municipal Inhabitant Tax
caption: machine translation, not official
art-321-8-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8-2#art-321-8-3
**第一項** 正当な事由がなくて第三百二十一条の八第一項、第二項又は第三十一項の規定による申告書を当該各項に規定する申告書の提出期限内に提出しなかつた場合には、法人の代表者（人格のない社団等の管理人及び法人課税信託の受託者である個人を含む。）、代理人、使用人その他の従業者でその違反行為をした者は、一年以下の拘禁刑又は五十万円以下の罰金に処する。ただし、情状により、その刑を免除することができる。
art-321-8-3/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8-2#art-321-8-3/par-1
If a return under Article 321-8, paragraph (1), (2) or (31) is not filed within the deadline for filing the return prescribed in the relevant paragraph without justifiable grounds, the person who committed the violation, being a representative of the corporation (including an administrator of an association or foundation without juridical personality and an individual who is a trustee of a trust subject to corporate taxation), an agent, an employee or any other worker, is to be punished by imprisonment for not more than one year or a fine of not more than 500,000 yen; provided, however, that the punishment may be remitted depending on the circumstances.
machine translation, not official
**第二項** 法人の代表者（人格のない社団等の管理人を含む。）又は代理人、使用人その他の従業者が、その法人の業務又は財産に関して、前項の違反行為をしたときは、その行為者を罰するほか、その法人に対し、同項の罰金刑を科する。
art-321-8-3/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8-2#art-321-8-3/par-2
Where a representative of a corporation (including an administrator of an association or foundation without juridical personality) or an agent, employee, or other worker has committed the violation referred to in the preceding paragraph in connection with the business or property of that corporation, in addition to punishing the offender, the fine prescribed in that paragraph is imposed on that corporation.
machine translation, not official
**第三項** 人格のない社団等について前項の規定の適用がある場合には、その代表者又は管理人がその訴訟行為につき当該人格のない社団等を代表するほか、法人を被告人又は被疑者とする場合の刑事訴訟に関する法律の規定を準用する。
art-321-8-3/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8-2#art-321-8-3/par-3
Where the provisions of the preceding paragraph apply to an association or foundation without juridical personality, in addition to the representative or administrator of the association or foundation without juridical personality representing it in its procedural acts, the provisions of laws and regulations concerning criminal proceedings in the case where a corporation is the defendant or suspect apply mutatis mutandis.
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### 第三百二十一条の九（法人の市町村民税に係る虚偽の申告に関する罪） — Offenses Relating to False Returns of Corporate Municipal Inhabitant Tax
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art-321-9 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8-2#art-321-9
**第一項** 第三百二十一条の八第一項に規定する法人税法第七十一条第一項の規定による法人税に係る申告書（同法第七十二条第一項各号に掲げる事項を記載したものに限る。）又は同法第百四十四条の三第一項の規定による法人税に係る申告書（同法第百四十四条の四第一項各号に掲げる事項を記載したものに限る。）を提出する義務がある法人が第三百二十一条の八第一項の申告書又はこれに係る同条第三十四項の申告書に虚偽の記載をして提出した場合において、法人の代表者（法人課税信託の受託者である個人を含む。）、代理人、使用人その他の従業者でその違反行為をした者は、一年以下の拘禁刑又は五十万円以下の罰金に処する。
art-321-9/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8-2#art-321-9/par-1
If a corporation that is obliged to file a corporation tax return under Article 71, paragraph (1) of the Corporation Tax Act prescribed in Article 321-8, paragraph (1) (limited to a return stating the matters set out in the items of Article 72, paragraph (1) of that Act) or a corporation tax return under Article 144-3, paragraph (1) of that Act (limited to a return stating the matters set out in the items of Article 144-4, paragraph (1) of that Act) files a return under Article 321-8, paragraph (1), or a return under paragraph (34) of that Article pertaining to it, containing a false statement, the person who committed the violation, being a representative of the corporation (including an individual who is a trustee of a trust subject to corporate taxation), an agent, an employee or any other worker, is to be punished by imprisonment for not more than one year or a fine of not more than 500,000 yen.
machine translation, not official
**第二項** 法人の代表者又は代理人、使用人その他の従業者がその法人の業務に関して前項の違反行為をした場合には、その行為者を罰するほか、その法人に対し、同項の罰金刑を科する。
art-321-9/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8-2#art-321-9/par-2
Where a representative of a corporation, or an agent, employee or other worker has committed the violation referred to in the preceding paragraph in connection with the business of that corporation, in addition to punishing the offender, the fine prescribed in that paragraph is to be imposed on that corporation.
machine translation, not official
### 第三百二十一条の十 〔削除 / repealed〕
art-321-10 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8-2#art-321-10
**第一項** 削除
art-321-10/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8-2#art-321-10/par-1
no English for this paragraph
### 第三百二十一条の十一（法人の市町村民税の更正及び決定） — Reassessment and Determination of Corporate Municipal Inhabitant Tax
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art-321-11 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8-2#art-321-11
**第一項** 市町村長は、第三百二十一条の八の規定による申告書の提出があつた場合において、当該申告に係る法人税額若しくはこれを課税標準として算定した法人税割額がその調査によつて、法人税に関する法律の規定により申告し、修正申告し、更正され、若しくは決定された法人税額（「確定法人税額」という。以下この項から第三項までにおいて同じ。）若しくはこれを課税標準として算定すべき法人税割額と異なることを発見したとき、当該申告に係る予定申告に係る法人税割額若しくは法人税において予定申告義務がない法人の予定申告に係る法人税割額が同条第一項若しくは第二項に基づいて計算した額と異なることを発見したとき、第三百二十一条の十四の規定により確定法人税額の分割の基準となる従業者数が修正されたとき、当該申告に係る均等割額がその調査したところと異なることを発見したとき、又は当該申告に係る法人税割額から控除されるべき額がその調査したところと異なることを発見したときは、これを更正するものとする。
art-321-11/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8-2#art-321-11/par-1
If a return has been filed pursuant to Article 321-8, the mayor of the municipality is to reassess it when the mayor discovers, through examination, that the corporation tax amount pertaining to that return, or the corporation tax levy amount calculated with it as the tax base, differs from the corporation tax amount for which a return or amended return has been filed, or which has been reassessed or determined, pursuant to the provisions of laws and regulations on corporation tax (referred to as the "amount of determined corporation tax"; the same applies hereinafter in this paragraph through paragraph (3)), or from the corporation tax levy amount to be calculated with it as the tax base; when the mayor discovers that the corporation tax levy amount on an interim return, or the corporation tax levy amount on an interim return of a corporation with no interim corporation tax filing duty, pertaining to that return differs from the amount calculated on the basis of paragraph (1) or (2) of that Article; when the number of workers serving as the basis for apportioning the amount of determined corporation tax has been modified pursuant to Article 321-14; when the mayor discovers that the per capita levy amount pertaining to that return differs from what the mayor has examined; or when the mayor discovers that the amount to be deducted from the corporation tax levy amount pertaining to that return differs from what the mayor has examined.
machine translation, not official
**第二項** 市町村長は、納税者が第三百二十一条の八第一項又は第三十一項の規定による申告書を提出しなかつた場合（同条第一項後段の規定の適用を受ける場合を除く。）においては、その調査によつて、申告すべき確定法人税額並びに法人税割額及び均等割額を決定するものとする。
art-321-11/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8-2#art-321-11/par-2
If a taxpayer has not filed a return under Article 321-8, paragraph (1) or (31) (excluding the case to which the second sentence of paragraph (1) of that Article applies), the mayor of the municipality is to determine, through investigation, the amount of determined corporation tax, the corporation tax levy amount and the per capita levy amount to be declared.
machine translation, not official
**第三項** 市町村長は、第一項若しくはこの項の規定による更正又は前項の規定による決定をした場合において、当該更正若しくは決定をした法人税額若しくは法人税割額がその調査によつて、確定法人税額若しくはこれを課税標準として算定すべき法人税割額と異なることを発見したとき、当該更正若しくは決定をした均等割額がその調査したところと異なることを発見したとき、又は当該更正若しくは決定をした法人税割額から控除されるべき額がその調査したところと異なることを発見したときは、これを更正するものとする。
art-321-11/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8-2#art-321-11/par-3
If the mayor of the municipality has made a reassessment under paragraph (1) or this paragraph or a determination under the preceding paragraph, and discovers that the corporation tax amount or the corporation tax levy amount for which that reassessment or determination was made differs, as a result of the investigation, from the amount of determined corporation tax or the corporation tax levy amount to be calculated using that amount as the tax base, discovers that the per capita levy amount for which that reassessment or determination was made differs from what was found on investigation, or discovers that the amount to be deducted from the corporation tax levy amount for which that reassessment or determination was made differs from what was found on investigation, the mayor is to reassess it.
machine translation, not official
**第四項** 市町村長は、前三項の規定により更正し、又は決定した場合には、遅滞なく、これを納税者に通知しなければならない。
art-321-11/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8-2#art-321-11/par-4
If the mayor of the municipality has made a reassessment or determination under the preceding three paragraphs, the mayor must notify the taxpayer of it without delay.
machine translation, not official
**第五項** 第三百二十一条の八第三十二項の規定は、第一項から第三項までの規定により更正し、又は決定した市町村民税額が、当該事業年度分に係る市町村民税の中間納付額に満たない場合について準用する。
art-321-11/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8-2#art-321-11/par-5
The provisions of Article 321-8, paragraph (32) apply mutatis mutandis to the case where the amount of municipal inhabitant tax reassessed or determined under paragraphs (1) through (3) is less than the interim payment of municipal inhabitant tax pertaining to the business year concerned.
machine translation, not official
### 第三百二十一条の十一の二（租税条約に基づく申立てが行われた場合における法人の市町村民税の徴収猶予） — Deferral of Collection of Corporate Municipal Inhabitant Tax Where an Application Is Made Under a Tax Treaty
caption: machine translation, not official
art-321-11-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8-2#art-321-11-2
**第一項** 市町村長は、法人が法人税法第百三十九条第一項に規定する租税条約（以下この項において「租税条約」という。）の規定に基づき国税庁長官に対し当該租税条約に規定する申立て（租税特別措置法第六十六条の四第一項、第六十六条の四の三第一項又は第六十七条の十八第一項の規定の適用がある場合の申立てに限る。以下この項において同じ。）をした場合又は租税条約の我が国以外の締約国若しくは締約者（以下この項において「条約相手国等」という。）の権限ある当局に対し当該租税条約に規定する申立てをし、かつ、条約相手国等の権限ある当局から当該条約相手国等との間の租税条約に規定する協議（以下この項において「相互協議」という。）の申入れがあつた場合には、これらの申立てをした者の申請に基づき、これらの申立てに係る租税特別措置法第六十六条の四第二十七項第一号（同法第六十六条の四の三第十四項及び第六十七条の十八第十三項において準用する場合を含む。）に掲げる更正決定に係る法人税額（これらの申立てに係る相互協議の対象となるものに限る。以下この項において同じ。）に基づいて第三百二十一条の八第三十五項の規定により申告納付すべき法人税割額又は当該更正決定に係る法人税額に基づいて市町村長が前条第一項若しくは第二項の規定により更正若しくは決定をした場合における当該更正若しくは決定により納付すべき法人税割額を限度として、第三百二十一条の八第三十五項又は第三百二十一条の十二第一項の規定による納付すべき日又は納期限（当該申請が当該納付すべき日又は納期限後であるときは、当該申請の日とする。）から国税庁長官と当該条約相手国等の権限ある当局との間の合意に基づく国税通則法第二十六条の規定による更正に係る法人税額に基づいて市町村長が前条第一項又は第三項の規定により更正をした場合における当該更正があつた日（当該合意がない場合その他の政令で定める場合には、政令で定める日）の翌日から一月を経過する日までの期間（第五項において「徴収の猶予期間」という。）に限り、その徴収を猶予することができる。ただし、当該申請を行う者につき当該申請の時において当該法人税割額以外の当該市町村の地方税の滞納がある場合は、この限りでない。
art-321-11-2/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8-2#art-321-11-2/par-1
If a corporation has made an application provided for in a tax treaty (meaning a tax treaty prescribed in Article 139, paragraph (1) of the Corporation Tax Act; hereinafter in this paragraph referred to as a "tax treaty") to the Commissioner of the National Tax Agency under the provisions of that tax treaty (limited to an application in a case where Article 66-4, paragraph (1), Article 66-4-3, paragraph (1) or Article 67-18, paragraph (1) of the Act on Special Measures Concerning Taxation applies; the same applies hereinafter in this paragraph), or has made an application provided for in that tax treaty to the competent authority of a contracting state or contracting party to a tax treaty other than Japan (hereinafter in this paragraph referred to as the "treaty partner state, etc.") and the competent authority of the treaty partner state, etc. has made a request for the consultation provided for in the tax treaty with that treaty partner state, etc. (hereinafter in this paragraph referred to as the "mutual agreement procedure"), the mayor of the municipality may, upon the application of the person who made those applications, defer the collection of the following amount, but only for the period from the payment date or due date for payment under Article 321-8, paragraph (35) or Article 321-12, paragraph (1) (or, if that application was made after that payment date or due date for payment, the date of that application) until the day on which one month elapses from the day following the day on which the mayor of the municipality made a reassessment under paragraph (1) or (3) of the preceding Article based on the amount of corporation tax pertaining to a reassessment under Article 26 of the Act on General Rules for National Taxes based on an agreement between the Commissioner of the National Tax Agency and the competent authority of that treaty partner state, etc. (or, in the case where there is no such agreement or in any other case specified by Cabinet Order, the date specified by Cabinet Order) (that period is referred to in paragraph (5) as the "period of deferral of collection"): the corporation tax levy amount to be filed and paid under Article 321-8, paragraph (35) based on the amount of corporation tax pertaining to the reassessment or determination listed in Article 66-4, paragraph (27), item (i) of the Act on Special Measures Concerning Taxation (including as applied mutatis mutandis in Article 66-4-3, paragraph (14) and Article 67-18, paragraph (13) of that Act) pertaining to those applications (limited to the amount subject to the mutual agreement procedure pertaining to those applications; the same applies hereinafter in this paragraph), or the corporation tax levy amount to be paid by reason of a reassessment or determination made by the mayor of the municipality under paragraph (1) or (2) of the preceding Article based on the amount of corporation tax pertaining to that reassessment or determination, in either case up to the limit of that amount; provided, however, that this does not apply if, at the time of the application, the person making it is delinquent in paying local tax of that municipality other than that corporation tax levy amount.
machine translation, not official
**第二項** 市町村長は、前項の規定による徴収の猶予（以下この条において「徴収の猶予」という。）をする場合には、その猶予に係る金額に相当する担保で第十六条第一項各号に掲げるものを、政令で定めるところにより徴さなければならない。ただし、その猶予に係る税額が百万円以下である場合、その猶予の期間が三月以内である場合又は担保を徴することができない特別の事情がある場合は、この限りでない。
art-321-11-2/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8-2#art-321-11-2/par-2
If the mayor of the municipality grants a deferral of collection under the preceding paragraph (hereinafter in this Article referred to as "deferral of collection"), the mayor must take, as provided by Cabinet Order, security of a kind listed in the items of Article 16, paragraph (1) in an amount equivalent to the amount subject to the deferral; provided, however, that this does not apply if the amount of tax subject to the deferral is 1,000,000 yen or less, if the period of the deferral is three months or less, or if there are special circumstances under which security cannot be taken.
machine translation, not official
**第三項** 第十五条の二の二、第十五条の二の三、第十六条の二第一項から第三項まで及び第十八条の二第四項の規定は徴収の猶予について、第十一条、第十六条第二項及び第三項、第十六条の二第四項並びに第十六条の五第一項及び第二項の規定は前項の規定による担保について、それぞれ準用する。
art-321-11-2/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8-2#art-321-11-2/par-3
The provisions of Article 15-2-2, Article 15-2-3, Article 16-2, paragraphs (1) through (3) and Article 18-2, paragraph (4) apply mutatis mutandis to deferral of collection, and the provisions of Article 11, Article 16, paragraphs (2) and (3), Article 16-2, paragraph (4) and Article 16-5, paragraphs (1) and (2) apply mutatis mutandis to the security under the preceding paragraph, respectively.
machine translation, not official
**第四項** 徴収の猶予を受けた者が次の各号のいずれかに該当する場合には、市町村長は、その徴収の猶予を取り消すことができる。この場合においては、第十五条の三第二項及び第三項の規定を準用する。
art-321-11-2/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8-2#art-321-11-2/par-4
If a person who has received a deferral of collection falls under any of the following items, the mayor of the municipality may rescind the deferral of collection. In this case, the provisions of Article 15-3, paragraphs (2) and (3) apply mutatis mutandis.
machine translation, not official
**一** 第一項の申立てを取り下げたとき。
art-321-11-2/par-4/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8-2#art-321-11-2/par-4/item-1
if the person has withdrawn the application under paragraph (1);
machine translation, not official
**二** 第十三条の二第一項各号のいずれかに該当する事実がある場合において、その者がその猶予に係る法人税割額を猶予期間内に完納することができないと認められるとき。
art-321-11-2/par-4/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8-2#art-321-11-2/par-4/item-2
if there is a fact falling under any of the items of Article 13-2, paragraph (1), and it is found that the person will be unable to pay in full, within the period of deferral, the corporation tax levy amount subject to the deferral;
machine translation, not official
**三** 前項において準用する第十六条第三項の規定による担保の提供又は変更その他担保を確保するため必要な行為に関する市町村長の求めに応じないとき。
art-321-11-2/par-4/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8-2#art-321-11-2/par-4/item-3
if the person fails to comply with a request by the mayor of the municipality concerning the provision or change of security under Article 16, paragraph (3) as applied mutatis mutandis in the preceding paragraph, or other acts necessary to secure the security;
machine translation, not official
**四** 新たにその猶予に係る法人税割額以外の当該市町村に係る地方団体の徴収金を滞納したとき（市町村長がやむを得ない理由があると認めるときを除く。）。
art-321-11-2/par-4/item-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8-2#art-321-11-2/par-4/item-4
if the person becomes newly delinquent in paying local government levies of that municipality other than the corporation tax levy amount subject to the deferral (excluding the case where the mayor of the municipality finds that there are unavoidable reasons);
machine translation, not official
**五** 徴収の猶予を受けた者の財産の状況その他の事情の変化によりその猶予を継続することが適当でないと認められるとき。
art-321-11-2/par-4/item-5 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8-2#art-321-11-2/par-4/item-5
if, owing to a change in the financial condition of the person who has received the deferral of collection or in other circumstances, it is found inappropriate to continue the deferral.
machine translation, not official
**第五項** 徴収の猶予をした場合には、その猶予をした法人税割に係る延滞金額のうち徴収の猶予期間（第一項の申請が同項の納付すべき日又は納期限以前である場合には、当該申請の日を起算日として当該納付すべき日又は納期限までの期間を含む。）に対応する部分の金額は、免除する。ただし、前項の規定による取消しの基因となるべき事実が生じた場合には、その生じた日後の期間に対応する部分の金額については、市町村長は、その免除をしないことができる。
art-321-11-2/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8-2#art-321-11-2/par-5
If a deferral of collection has been granted, the part of the amount of delinquency charge on the corporation tax levy subject to the deferral that corresponds to the period of deferral of collection (if the application under paragraph (1) was made on or before the payment date or due date for payment referred to in that paragraph, including the period from the date of that application, as the first day for the calculation, to that payment date or due date for payment) is to be waived; provided, however, that if a fact that is to be the ground for rescission under the preceding paragraph arises, the mayor of the municipality may decline to waive the amount corresponding to the period after the day on which it arose.
machine translation, not official
**第六項** 徴収の猶予に関する申請の手続に関し必要な事項は、政令で定める。
art-321-11-2/par-6 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8-2#art-321-11-2/par-6
Necessary matters concerning the procedures for an application for deferral of collection are specified by Cabinet Order.
machine translation, not official
### 第三百二十一条の十二（法人の市町村民税の不足税額及びその延滞金の徴収） — Collection of Tax Deficiency of Corporate Municipal Inhabitant Tax and the Delinquency Charge Thereon
caption: machine translation, not official
art-321-12 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-12#art-321-12
**第一項** 市町村の徴税吏員は、第三百二十一条の十一第一項若しくは第三項の規定による更正又は同条第二項の規定による決定があつた場合において、不足税額（更正による不足税額又は決定による税額をいう。次項において同じ。）があるときは、同条第四項の通知をした日から一月を経過した日を納期限として、これを徴収しなければならない。
art-321-12/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-12#art-321-12/par-1
If a reassessment under Article 321-11, paragraph (1) or (3) or a determination under paragraph (2) of that Article has been made and there is a tax deficiency (meaning the tax deficiency resulting from a reassessment or the amount of tax resulting from a determination; the same applies in the following paragraph), the municipal tax collection official must collect it, with the day on which one month has elapsed from the day on which notice under paragraph (4) of that Article was given as the due date for payment.
machine translation, not official
**第二項** 前項の場合においては、その不足税額に第三百二十一条の八第一項、第二項又は第三十一項の納期限（同条第三十五項の申告納付に係る法人税割に係る不足税額がある場合には、同条第一項又は第二項の納期限とし、納期限の延長があつた場合には、その延長された納期限とする。第四項第一号において同じ。）の翌日から納付の日までの期間の日数に応じ、年十四・六パーセント（前項の納期限までの期間又は当該納期限の翌日から一月を経過する日までの期間については、年七・三パーセント）の割合を乗じて計算した金額に相当する延滞金額を加算して徴収しなければならない。
art-321-12/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-12#art-321-12/par-2
In the case of the preceding paragraph, an amount of delinquency charge equivalent to the amount calculated by multiplying the tax deficiency by a rate of 14.6 percent per annum (7.3 percent per annum for the period until the due date for payment under the preceding paragraph or the period until the day on which one month elapses from the day following that due date for payment), according to the number of days in the period from the day following the due date for payment under Article 321-8, paragraph (1), (2) or (31) (if there is a tax deficiency on the corporation tax levy pertaining to filing and payment under paragraph (35) of that Article, the due date for payment under paragraph (1) or (2) of that Article, and if there has been an extension of the due date for payment, the extended due date for payment; the same applies in paragraph (4), item (i)) until the date of payment, must be added to it and collected.
machine translation, not official
**第三項** 前項の場合において、第三百二十一条の十一第一項又は第三項の規定による更正の通知をした日が第三百二十一条の八第一項、第二項又は第三十一項に規定する申告書を提出した日（当該申告書がその提出期限前に提出された場合には、当該申告書の提出期限）の翌日から一年を経過する日後であるときは、詐偽その他不正の行為により市町村民税を免れた場合を除き、当該一年を経過する日の翌日から当該通知をした日（法人税に係る修正申告書を提出し、又は法人税に係る更正若しくは決定がされたことによる更正に係るものにあつては、当該修正申告書を提出した日又は国の税務官署が更正若しくは決定の通知をした日）までの期間は、延滞金の計算の基礎となる期間から控除する。
art-321-12/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-12#art-321-12/par-3
In the case of the preceding paragraph, if the day on which notice of the reassessment under Article 321-11, paragraph (1) or (3) was given falls after the day on which one year elapses from the day following the day on which the return prescribed in Article 321-8, paragraph (1), (2) or (31) was filed (or, if that return was filed before its deadline for filing, that deadline for filing), the period from the day following the day on which that one year elapses until the day on which that notice was given (in the case of a reassessment arising from the filing of an amended corporation tax return or the making of a reassessment or determination of corporation tax, the day on which that amended return was filed or the day on which a national tax office gave notice of the reassessment or determination) is to be deducted from the period forming the basis for calculating the delinquency charge, except where municipal inhabitant tax was evaded by deception or other wrongful acts.
machine translation, not official
**第四項** 第二項の場合において、納付すべき税額を増加させる更正（これに類するものとして政令で定める更正を含む。以下この項において「増額更正」という。）があつたとき（当該増額更正に係る市町村民税について第三百二十一条の八第一項、第二項又は第三十一項に規定する申告書（以下この項において「当初申告書」という。）が提出されており、かつ、当該当初申告書の提出により納付すべき税額を減少させる更正（これに類するものとして政令で定める更正を含む。以下この項において「減額更正」という。）があつた後に、当該増額更正があつたときに限る。）は、当該増額更正により納付すべき税額（当該当初申告書に係る税額（還付金の額に相当する税額を含む。）に達するまでの部分として政令で定める税額に限る。）については、前項の規定にかかわらず、次に掲げる期間（詐偽その他不正の行為により市町村民税を免れた法人についてされた当該増額更正により納付すべき市町村民税その他政令で定める市町村民税にあつては、第一号に掲げる期間に限る。）を延滞金の計算の基礎となる期間から控除する。
art-321-12/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-12#art-321-12/par-4
In the case of paragraph (2), if a reassessment increasing the amount of tax to be paid (including a reassessment specified by Cabinet Order as similar thereto; hereinafter in this paragraph referred to as a "reassessment increasing the tax") has been made (limited to the case where, with respect to the municipal inhabitant tax pertaining to that reassessment increasing the tax, the return prescribed in Article 321-8, paragraph (1), (2) or (31) (hereinafter in this paragraph referred to as the "original return") has been filed, and that reassessment increasing the tax was made after a reassessment reducing the amount of tax to be paid by the filing of that original return (including a reassessment specified by Cabinet Order as similar thereto; hereinafter in this paragraph referred to as a "reassessment reducing the tax") was made), then, with respect to the amount of tax to be paid by that reassessment increasing the tax (limited to the amount of tax specified by Cabinet Order as the part up to the amount of tax pertaining to that original return (including the amount of tax equivalent to the amount of a refund)), notwithstanding the preceding paragraph, the periods set forth in the following items (limited to the period set forth in item (i), in the case of municipal inhabitant tax to be paid by that reassessment increasing the tax made with respect to a corporation that evaded municipal inhabitant tax by deception or other wrongful acts and other municipal inhabitant tax specified by Cabinet Order) are to be deducted from the period forming the basis for calculating the delinquency charge.
machine translation, not official
**一** 当該当初申告書の提出により納付すべき税額の納付があつた日（その日が当該申告に係る市町村民税の納期限より前である場合には、当該納期限）の翌日から当該減額更正の通知をした日までの期間
art-321-12/par-4/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-12#art-321-12/par-4/item-1
the period from the day following the day on which the tax to be paid by the filing of that original return was paid (or, if that day is before the due date for payment of the municipal inhabitant tax pertaining to that return, that due date for payment) until the day on which notice of that reassessment reducing the tax was given;
machine translation, not official
**二** 当該減額更正の通知をした日（当該減額更正が、更正の請求に基づくもの（法人税に係る更正によるものを除く。）である場合又は法人税に係る更正（法人税に係る更正の請求に基づくものに限る。）によるものである場合には、当該減額更正の通知をした日の翌日から起算して一年を経過する日）の翌日から当該増額更正の通知をした日（法人税に係る修正申告書を提出し、又は法人税に係る更正若しくは決定がされたことによる更正に係るものにあつては、当該修正申告書を提出した日又は国の税務官署が更正若しくは決定の通知をした日）までの期間
art-321-12/par-4/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-12#art-321-12/par-4/item-2
the period from the day following the day on which notice of that reassessment reducing the tax was given (or, if that reassessment reducing the tax is based on a request for reassessment (excluding one resulting from a reassessment of corporation tax) or results from a reassessment of corporation tax (limited to one based on a request for reassessment of corporation tax), the day on which one year elapses counting from the day following the day on which notice of that reassessment reducing the tax was given) until the day on which notice of that reassessment increasing the tax was given (in the case of a reassessment arising from the filing of an amended corporation tax return or the making of a reassessment or determination of corporation tax, the day on which that amended return was filed or the day on which a national tax office gave notice of the reassessment or determination).
machine translation, not official
**第五項** 市町村長は、納税者が第三百二十一条の十一第一項若しくは第三項の規定による更正又は同条第二項の規定による決定を受けたことについてやむを得ない理由があると認める場合には、第二項の延滞金額を減免することができる。
art-321-12/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-12#art-321-12/par-5
If the mayor of the municipality finds that there are unavoidable reasons for the taxpayer having received a reassessment under Article 321-11, paragraph (1) or (3) or a determination under paragraph (2) of that Article, the mayor may reduce or exempt the amount of delinquency charge under paragraph (2).
machine translation, not official
### 第三百二十一条の十三（二以上の市町村において事務所又は事業所を有する法人の市町村民税の申告納付） — Filing and Payment of Corporate Municipal Inhabitant Tax by Corporations Having Offices or Places of Business in Two or More Municipalities
caption: machine translation, not official
art-321-13 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-12#art-321-13
**第一項** 二以上の市町村において事務所又は事業所を有する法人（予定申告法人及び第三百二十一条の八第二項の規定により申告書を提出すべき法人を除く。）が同条（同条第一項後段を除く。）の規定により法人の市町村民税を申告納付する場合には、当該法人の法人税額を関係市町村に分割し、その分割した額を課税標準とし、関係市町村ごとに法人税割額を算定して、これに均等割額を加算した額を申告納付しなければならない。この場合において、主たる事務所又は事業所所在地の市町村長に提出すべき申告書には、総務省令で定める課税標準の分割に関する明細書を添付しなければならない。
art-321-13/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-12#art-321-13/par-1
If a corporation having offices or places of business in two or more municipalities (excluding a corporation filing an interim return without provisional accounts and a corporation that is to submit a return under Article 321-8, paragraph (2)) files and pays corporate municipal inhabitant tax under that Article (excluding the latter part of paragraph (1) of that Article), it must apportion the corporation tax amount of that corporation among the relevant municipalities, calculate the corporation tax levy amount for each relevant municipality using the apportioned amount as the tax base, and file and pay the amount obtained by adding the per capita levy amount to it. In this case, a detailed statement on the apportionment of the tax base, specified by Order of the Ministry of Internal Affairs and Communications, must be attached to the return to be submitted to the mayor of the municipality in which the principal office or place of business is located.
machine translation, not official
**第二項** 前項の規定による分割は、関係市町村ごとに、法人税額の課税標準の算定期間中において有する法人の事務所又は事業所について、当該法人の法人税額を当該算定期間の末日現在における従業者の数に按分して行うものとする。
art-321-13/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-12#art-321-13/par-2
The apportionment under the preceding paragraph is to be made, for each relevant municipality, with respect to the offices or places of business that the corporation has during the computation period for the tax base of the corporation tax amount, by apportioning the corporation tax amount of that corporation in proportion to the number of workers as of the last day of that computation period.
machine translation, not official
**第三項** 前項の場合において、次の各号に掲げる事務所又は事業所については、当該各号に掲げる数（その数に一人に満たない端数を生じたときは、これを一人とする。）を同項に規定する従業者の数とみなす。
art-321-13/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-12#art-321-13/par-3
In the case referred to in the preceding paragraph, for the offices or places of business set out in the following items, the number set out in the relevant item (if a fraction of less than one person arises in that number, it is deemed to be one person) is deemed to be the number of workers prescribed in that paragraph.
machine translation, not official
**一** 法人税額の課税標準の算定期間の中途において新設された事務所又は事業所 当該算定期間の末日現在における従業者の数に当該算定期間の月数に対する当該事務所又は事業所が新設された日から当該算定期間の末日までの月数の割合を乗じて得た数
art-321-13/par-3/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-12#art-321-13/par-3/item-1
an office or place of business newly established partway through the computation period for the tax base of the corporation tax amount: the number obtained by multiplying the number of workers as of the last day of that computation period by the ratio of the number of months from the day on which that office or place of business was newly established to the last day of that computation period to the number of months in that computation period;
machine translation, not official
**二** 法人税額の課税標準の算定期間の中途において廃止された事務所又は事業所 当該廃止の日の属する月の直前の月の末日現在における従業者の数に、当該算定期間の月数に対する当該廃止された事務所又は事業所が当該算定期間中において所在していた月数の割合を乗じて得た数
art-321-13/par-3/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-12#art-321-13/par-3/item-2
an office or place of business abolished partway through the computation period for the tax base of the corporation tax amount: the number obtained by multiplying the number of workers as of the last day of the month immediately preceding the month containing the day of that abolition by the ratio of the number of months during which the abolished office or place of business was located within that computation period to the number of months in that computation period;
machine translation, not official
**三** 法人税額の課税標準の算定期間中を通じて従業者の数に著しい変動がある事務所又は事業所として政令で定める事務所又は事業所 当該算定期間に属する各月の末日現在における従業者の数を合計した数を当該算定期間の月数で除して得た数
art-321-13/par-3/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-12#art-321-13/par-3/item-3
an office or place of business specified by Cabinet Order as one in which the number of workers fluctuates significantly throughout the computation period for the tax base of the corporation tax amount: the number obtained by dividing the sum of the numbers of workers as of the last day of each month belonging to that computation period by the number of months in that computation period.
machine translation, not official
**第四項** 前項の月数は、暦に従つて計算し、一月に満たない端数を生じたときは、これを一月とする。
art-321-13/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-12#art-321-13/par-4
The number of months set forth in the preceding paragraph is calculated according to the calendar; a division of less than one month is counted as one month.
machine translation, not official
**第五項** 前各項に定めるもののほか、法人税割の課税標準たる法人税額の分割について必要な事項は、総務省令で定める。
art-321-13/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-12#art-321-13/par-5
In addition to what is provided for in the preceding paragraphs, matters necessary for the division of the corporation tax amount that forms the tax base of the corporation tax levy are specified by Order of the Ministry of Internal Affairs and Communications.
machine translation, not official
### 第三百二十一条の十四（二以上の市町村において事務所又は事業所を有する法人の法人税額の分割の基準となる従業者数の修正又は決定） — Correction or Determination of the Number of Workers Serving as the Basis for Apportioning the Corporation Tax Amount of Corporations Having Offices or Places of Business in Two or More Municipalities
caption: machine translation, not official
art-321-14 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-12#art-321-14
**第一項** 前条第一項の法人が第三百二十一条の八の規定による申告書を提出した場合において、当該申告書に記載された関係市町村ごとに分割された法人税額の分割の基準となる従業者数が事実と異なる場合（課税標準とすべき法人税額を分割しなかつた場合を含む。）においては、当該法人の主たる事務所又は事業所所在地の市町村長がこれを修正するものとする。
art-321-14/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-12#art-321-14/par-1
If a corporation referred to in paragraph (1) of the preceding Article has filed a return under Article 321-8, and the number of workers serving as the basis for apportioning the corporation tax amount apportioned to each relevant municipality, as stated in that return, differs from the facts (including the case where the corporation tax amount to serve as the tax base was not apportioned), the mayor of the municipality of the location of the principal office or place of business of that corporation is to amend it.
machine translation, not official
**第二項** 前項の市町村長は、同項の法人が第三百二十一条の八の規定による申告書を提出しなかつた場合（同条第一項後段の規定の適用を受ける場合を除く。）には、関係市町村ごとに分割すべき法人税額の分割の基準となる従業者数を決定するものとする。
art-321-14/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-12#art-321-14/par-2
If the corporation referred to in the preceding paragraph has not filed a return under Article 321-8 (excluding the case to which the second sentence of paragraph (1) of that Article applies), the mayor of the municipality referred to in that paragraph is to determine the number of workers serving as the basis for apportioning the corporation tax amount to be apportioned to each relevant municipality.
machine translation, not official
**第三項** 第一項の市町村長は、同項若しくは本項の規定による従業者数の修正又は前項の規定による従業者数の決定をした場合において、当該修正又は決定に係る従業者数が事実と異なることを発見したときは、これを修正するものとする。
art-321-14/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-12#art-321-14/par-3
If the mayor of the municipality referred to in paragraph (1) has amended the number of workers pursuant to that paragraph or this paragraph, or determined it pursuant to the preceding paragraph, and discovers that the number of workers pertaining to that amendment or determination differs from the facts, the mayor is to amend it.
machine translation, not official
**第四項** 前条又は前三項の場合において、関係市町村ごとに分割された法人税額の分割の基準となる従業者数が事実と異なると認める関係市町村長又は課税標準とすべき法人税額が分割されていないと認める関係市町村長は、第一項の市町村長に対し、その修正を請求しなければならない。
art-321-14/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-12#art-321-14/par-4
In the case referred to in the preceding Article or the preceding three paragraphs, the mayor of a relevant municipality who finds that the number of workers serving as the basis for apportioning the corporation tax amount apportioned to each relevant municipality differs from the facts, or the mayor of a relevant municipality who finds that the corporation tax amount to serve as the tax base has not been apportioned, must request the mayor of the municipality referred to in paragraph (1) to amend it.
machine translation, not official
**第五項** 第一項の市町村長は、前項の請求を受けた場合には、その請求を受けた日から三十日以内に、前条又は第一項、第二項若しくは第三項の規定により関係市町村ごとに分割された法人税額又は分割されなかつた法人税額の分割の基準となる従業者数を修正し、又はこれを修正する必要がない旨の決定をしなければならない。
art-321-14/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-12#art-321-14/par-5
If the mayor of the municipality referred to in paragraph (1) has received a request under the preceding paragraph, the mayor must, within 30 days from the day on which the request was received, amend the number of workers serving as the basis for apportioning the corporation tax amount apportioned to each relevant municipality, or the corporation tax amount that was not apportioned, pursuant to the preceding Article or paragraph (1), (2) or (3), or make a determination to the effect that there is no need to amend it.
machine translation, not official
**第六項** 第一項の市町村長は、同項、第二項、第三項若しくは前項の規定により法人税額の分割の基準となる従業者数を修正し若しくは決定した場合又は前項の規定により当該従業者数を修正する必要がない旨の決定をした場合には、遅滞なく、関係市町村長及び当該納税者にその旨を通知しなければならない。
art-321-14/par-6 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-12#art-321-14/par-6
If the mayor of the municipality referred to in paragraph (1) has amended or determined the number of workers serving as the basis for apportioning the corporation tax amount pursuant to paragraph (1), (2), (3) or the preceding paragraph, or has made a determination pursuant to the preceding paragraph to the effect that there is no need to amend that number of workers, the mayor must, without delay, notify the mayors of the relevant municipalities and the taxpayer concerned to that effect.
machine translation, not official
### 第三百二十一条の十五（関係市町村長に不服がある場合の措置） — Measures Where a Mayor of a Relevant Municipality Objects
caption: machine translation, not official
art-321-15 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-12#art-321-15
**第一項** 前条第六項の通知に係る同条第一項の市町村長の処分に不服がある関係市町村長は、道府県知事（関係市町村が二以上の道府県に係るときは、総務大臣）に対し、決定を求める旨を申し出ることができる。
art-321-15/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-12#art-321-15/par-1
A mayor of a relevant municipality who objects to the disposition of the mayor of the municipality referred to in paragraph (1) of the preceding Article pertaining to the notice under paragraph (6) of that Article may apply to the prefectural governor (or, where the relevant municipalities belong to two or more prefectures, the Minister for Internal Affairs and Communications) for a determination.
machine translation, not official
**第二項** 道府県知事又は総務大臣は、前項の申出を受けた場合においては、その申出を受けた日から三十日以内に、その決定をしなければならない。
art-321-15/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-12#art-321-15/par-2
If a prefectural governor or the Minister for Internal Affairs and Communications has received an application under the preceding paragraph, the governor or Minister must make the determination within 30 days from the day on which the application was received.
machine translation, not official
**第三項** 道府県知事又は総務大臣は、前項の決定をした場合においては、遅滞なく、その旨を関係市町村長及び当該納税者に通知しなければならない。
art-321-15/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-12#art-321-15/par-3
If a prefectural governor or the Minister for Internal Affairs and Communications has made the determination under the preceding paragraph, the governor or Minister must, without delay, notify the mayors of the relevant municipalities and the taxpayer concerned to that effect.
machine translation, not official
**第四項** 第二項の規定による道府県知事の決定に不服がある市町村長は、前項の通知を受けた日から三十日以内に総務大臣に裁決を求める旨を申し出ることができる。
art-321-15/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-12#art-321-15/par-4
A mayor of a municipality who objects to the determination of the prefectural governor under paragraph (2) may, within 30 days from the day on which the notice under the preceding paragraph was received, apply to the Minister for Internal Affairs and Communications for a ruling.
machine translation, not official
**第五項** 第三項の通知を郵便又は信書便をもつて発送した場合においてその到達した日が明らかでないときは、その発送した日から四日を経過した日をもつて同項の通知を受けた日とみなす。この場合において、市町村長が到達した日を立証し得るときは、その立証に係る日をもつて通知を受けた日とみなす。
art-321-15/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-12#art-321-15/par-5
If the notice under paragraph (3) was sent by post or correspondence delivery and the day on which it arrived is unclear, the day on which four days have elapsed from the day on which it was sent is deemed to be the day on which the notice under that paragraph was received. In this case, if the mayor of the municipality can prove the day of arrival, the day so proved is deemed to be the day on which the notice was received.
machine translation, not official
**第六項** 第四項の申出に関する書類を郵便又は信書便をもつて差し出す場合においては、送付に要した日数は、同項の期間に算入しない。
art-321-15/par-6 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-12#art-321-15/par-6
Where documents relating to an application under paragraph (4) are sent by mail or correspondence delivery, the number of days required for sending is not counted in the period referred to in that paragraph.
machine translation, not official
**第七項** 総務大臣は、第四項の申出を受けた場合においては、その日から六十日以内にその裁決をしなければならない。
art-321-15/par-7 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-12#art-321-15/par-7
Upon receiving an application under paragraph (4), the Minister for Internal Affairs and Communications must make the ruling within 60 days from that day.
machine translation, not official
**第八項** 総務大臣は、前項の裁決をした場合においては、遅滞なく、その旨を関係市町村長及び当該納税者に通知しなければならない。
art-321-15/par-8 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-12#art-321-15/par-8
If the Minister for Internal Affairs and Communications has made the ruling under the preceding paragraph, the Minister must, without delay, notify the mayors of the relevant municipalities and the taxpayer concerned to that effect.
machine translation, not official
**第九項** 総務大臣は、第二項の決定又は第七項の裁決をしようとするときは、地方財政審議会の意見を聴かなければならない。
art-321-15/par-9 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-12#art-321-15/par-9
When the Minister for Internal Affairs and Communications intends to make the decision referred to in paragraph (2) or the ruling referred to in paragraph (7), the Minister must hear the opinion of the Local Finance Council.
machine translation, not official
**第十項** 第二項の規定による総務大臣の決定又は第七項の規定による総務大臣の裁決について違法があると認める市町村長は、その決定又は裁決の通知を受けた日から三十日以内に裁判所に出訴することができる。
art-321-15/par-10 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-12#art-321-15/par-10
A mayor of a municipality who finds that the determination of the Minister for Internal Affairs and Communications under paragraph (2) or the ruling of the Minister under paragraph (7) is unlawful may bring an action in court within 30 days from the day on which the notice of the determination or ruling was received.
machine translation, not official
### 第三百二十二条 〔削除 / repealed〕
art-322 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-12#art-322
**第一項** 削除
art-322/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-12#art-322/par-1
no English for this paragraph
### 第三百二十三条（市町村民税の減免） — Reduction or Exemption of Municipal Inhabitant Tax
caption: machine translation, not official
art-323 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-12#art-323
**第一項** 市町村長は、天災その他特別の事情がある場合において市町村民税の減免を必要とすると認める者、貧困に因り生活のため公私の扶助を受ける者その他特別の事情がある者に限り、当該市町村の条例の定めるところにより、市町村民税を減免することができる。但し、特別徴収義務者については、この限りでない。
art-323/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-12#art-323/par-1
The mayor of the municipality may reduce or exempt municipal inhabitant tax, in accordance with the provisions of the Municipal Ordinance of the municipality concerned, only for a person who is found to need a reduction or exemption of municipal inhabitant tax in the case of a natural disaster or other special circumstances, a person who receives public or private assistance for subsistence owing to poverty, and any other person with special circumstances; provided, however, that this does not apply to a special collection agent.
machine translation, not official
### 第三百二十四条（市町村民税の脱税に関する罪） — Offenses Relating to Evasion of Municipal Inhabitant Tax
caption: machine translation, not official
art-324 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-324#art-324
**第一項** 偽りその他不正の行為により市町村民税（法人税割にあつては、法人税割に係る申告書に記載されるべき法人税額を課税標準として算定したものとし、第三百二十一条の八第一項の規定により法人税法第七十一条第一項の規定による法人税に係る申告書（同法第七十二条第一項各号に掲げる事項を記載したものに限る。）又は同法第百四十四条の三第一項の規定による法人税に係る申告書（同法第百四十四条の四第一項各号に掲げる事項を記載したものに限る。）を提出する義務がある法人が第三百二十一条の八第一項の申告又はこれに係る同条第三十四項の申告により納付すべきものを除く。第五項において同じ。）の全部又は一部を免れたときは、その違反行為をした者は、十年以下の拘禁刑若しくは千万円以下の罰金に処し、又はこれを併科する。
art-324/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-324#art-324/par-1
If a person evades all or part of municipal inhabitant tax (for corporation tax levy, calculated with the corporation tax amount to be stated in the return pertaining to the corporation tax levy as the tax base, and excluding the amount to be paid by a corporation that is obliged to file a corporation tax return under Article 71, paragraph (1) of the Corporation Tax Act (limited to a return stating the matters set out in the items of Article 72, paragraph (1) of that Act) or a corporation tax return under Article 144-3, paragraph (1) of that Act (limited to a return stating the matters set out in the items of Article 144-4, paragraph (1) of that Act) pursuant to Article 321-8, paragraph (1), by the declaration under Article 321-8, paragraph (1) or the declaration under paragraph (34) of that Article pertaining to it; the same applies in paragraph (5)) by deception or other wrongful acts, the person who committed the violation is to be punished by imprisonment for not more than 10 years or a fine of not more than 10,000,000 yen, or both.
machine translation, not official
**第二項** 前項の免れた税額が千万円を超える場合には、情状により、同項の罰金の額は、同項の規定にかかわらず、千万円を超える額でその免れた税額に相当する額以下の額とすることができる。
art-324/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-324#art-324/par-2
If the amount of tax evaded as referred to in the preceding paragraph exceeds 10,000,000 yen, the amount of the fine referred to in that paragraph may, in light of the circumstances, notwithstanding that paragraph, be an amount exceeding 10,000,000 yen and not exceeding the amount of the tax evaded.
machine translation, not official
**第三項** 第三百二十一条の五第一項若しくは第二項ただし書又は第三百二十一条の七の六（第三百二十一条の七の八第三項において読み替えて準用する場合を含む。）の規定により徴収して納入すべき個人の市町村民税に係る納入金の全部又は一部を納入しなかつたときは、その違反行為をした者は、十年以下の拘禁刑若しくは二百万円以下の罰金に処し、又はこれを併科する。
art-324/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-324#art-324/par-3
If a person fails to remit all or part of the remittance pertaining to the individual municipal inhabitant tax to be collected and remitted pursuant to Article 321-5, paragraph (1) or the proviso to paragraph (2), or Article 321-7-6 (including as applied mutatis mutandis with replacement of terms pursuant to Article 321-7-8, paragraph (3)), the person who committed the violation is to be punished by imprisonment for not more than 10 years or a fine of not more than 2,000,000 yen, or both.
machine translation, not official
**第四項** 前項の納入しなかつた金額が二百万円を超える場合には、情状により、同項の罰金の額は、同項の規定にかかわらず、二百万円を超える額でその納入しなかつた金額に相当する額以下の額とすることができる。
art-324/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-324#art-324/par-4
If the amount not remitted as referred to in the preceding paragraph exceeds 2,000,000 yen, the amount of the fine referred to in that paragraph may, in light of the circumstances, notwithstanding that paragraph, be an amount exceeding 2,000,000 yen and not exceeding the amount not remitted.
machine translation, not official
**第五項** 第一項に規定するもののほか、第三百十七条の二第一項若しくは第二項の規定により提出すべき申告書を提出しないこと若しくは同条第八項若しくは第九項の規定により申告すべき事項について申告しないこと又は第三百二十一条の八第一項、第二項若しくは第三十一項の規定による申告書を当該各項に規定する申告書の提出期限内に提出しないことにより、市町村民税の全部又は一部を免れたときは、その違反行為をした者は、五年以下の拘禁刑若しくは五百万円以下の罰金に処し、又はこれを併科する。
art-324/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-324#art-324/par-5
In addition to what is provided for in paragraph (1), if a person evades all or part of municipal inhabitant tax by failing to file a return to be filed pursuant to Article 317-2, paragraph (1) or (2), or failing to declare the matters to be declared pursuant to paragraph (8) or (9) of that Article, or failing to file a return under Article 321-8, paragraph (1), (2) or (31) within the deadline for filing the return prescribed in the relevant paragraph, the person who committed the violation is to be punished by imprisonment for not more than five years or a fine of not more than 5,000,000 yen, or both.
machine translation, not official
**第六項** 前項の免れた税額が五百万円を超える場合には、情状により、同項の罰金の額は、同項の規定にかかわらず、五百万円を超える額でその免れた税額に相当する額以下の額とすることができる。
art-324/par-6 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-324#art-324/par-6
If the amount of tax evaded as referred to in the preceding paragraph exceeds 5,000,000 yen, the amount of the fine referred to in that paragraph may, in light of the circumstances, notwithstanding that paragraph, be an amount exceeding 5,000,000 yen and not exceeding the amount of the tax evaded.
machine translation, not official
**第七項** 法人の代表者又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務又は財産に関して第一項、第三項又は第五項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、当該各項の罰金刑を科する。
art-324/par-7 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-324#art-324/par-7
If a representative of a corporation, or an agent, employee or other worker of a corporation or person, commits a violation referred to in paragraph (1), (3) or (5) in connection with the business or property of that corporation or person, then in addition to punishing the offender, the fine prescribed in each of those paragraphs is to be imposed on that corporation or person.
machine translation, not official
**第八項** 前項の規定により第一項、第三項又は第五項の違反行為につき法人又は人に罰金刑を科する場合における時効の期間は、これらの項の罪についての時効の期間による。
art-324/par-8 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-324#art-324/par-8
The period of prescription where a fine is imposed on a corporation or person pursuant to the preceding paragraph in respect of a violation referred to in paragraph (1), (3) or (5) is the period of prescription for the offenses under those paragraphs.
machine translation, not official
**第九項** 法人でない社団又は財団で代表者又は管理人の定めのあるものについて第七項の規定の適用がある場合には、その代表者又は管理人がその訴訟行為につき当該法人でない社団又は財団で代表者又は管理人の定めのあるものを代表するほか、法人を被告人又は被疑者とする場合の刑事訴訟に関する法律の規定を準用する。
art-324/par-9 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-324#art-324/par-9
Where paragraph (7) applies to an association or foundation that is not a corporation and has a designated representative or administrator, in addition to that representative or administrator representing that association or foundation that is not a corporation and has a designated representative or administrator in its procedural acts, the provisions of laws and regulations on criminal proceedings applicable where a corporation is the defendant or suspect apply mutatis mutandis.
machine translation, not official
### 第三百二十五条（所得税又は法人税に関する書類の供覧等） — Inspection of Documents Relating to Income Tax or Corporation Tax, etc.
caption: machine translation, not official
art-325 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-324#art-325
**第一項** 市町村長が市町村民税の賦課徴収について、政府に対し、所得税若しくは法人税の納税義務者が政府に提出した申告書又は政府がした更正若しくは決定に関する書類を閲覧し、又は記録することを請求した場合には、政府は、関係書類を市町村長又はその指定する職員に閲覧させ、又は記録させるものとする。
art-325/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-324#art-325/par-1
If the mayor of the municipality, for the assessment and collection of municipal inhabitant tax, has requested the government to permit the inspection or recording of the return that a person liable for income tax or corporation tax submitted to the government or of documents relating to a reassessment or determination made by the government, the government is to allow the mayor of the municipality or the staff member designated by the mayor to inspect or record the relevant documents.
machine translation, not official
### 第三百二十六条（納期限後に納付し、又は納入する市町村民税に係る延滞金） — Delinquency Charges on Municipal Inhabitant Tax Paid or Remitted After the Due Date for Payment
caption: machine translation, not official
art-326 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-324#art-326
**第一項** 市町村民税の納税者又は特別徴収義務者は、第三百二十条の各納期限若しくは第三百二十一条の八第一項、第二項若しくは第三十一項の納期限後にその税金を納付する場合、同条第三十四項に規定する申告書に係る税金を納付する場合又は第三百二十一条の五第一項若しくは第二項ただし書、第三百二十一条の五の二（第三百二十八条の五第三項において準用する場合を含む。第一号において同じ。）、第三百二十一条の七の六（第三百二十一条の七の八第三項において準用する場合を含む。同号において同じ。）若しくは第三百二十八条の五第二項の納期限後にその納入金を納入する場合には、それぞれこれらの税額又は納入金額に、その納期限（第三百二十一条の八第三十四項に規定する申告書に係る税金を納付する場合には、当該税金に係る同条第一項、第二項又は第三十一項の納期限とし、納期限の延長があつた場合には、その延長された納期限とする。以下この項及び第三項第一号において同じ。）の翌日から納付又は納入の日までの期間の日数に応じ、年十四・六パーセント（次の各号に掲げる税額の区分に応じ、当該各号に定める日又は期限までの期間については、年七・三パーセント）の割合を乗じて計算した金額に相当する延滞金額を加算して納付し、又は納入しなければならない。
art-326/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-324#art-326/par-1
A taxpayer of municipal inhabitant tax or a special collection agent that pays the tax after any of the due dates for payment under Article 320 or the due date for payment under Article 321-8, paragraph (1), (2) or (31), pays the tax pertaining to a return prescribed in paragraph (34) of that Article, or remits the remittance after any of the due dates for payment under Article 321-5, paragraph (1) or the proviso to paragraph (2), Article 321-5-2 (including as applied mutatis mutandis pursuant to Article 328-5, paragraph (3); the same applies in item (i)), Article 321-7-6 (including as applied mutatis mutandis pursuant to Article 321-7-8, paragraph (3); the same applies in that item) or Article 328-5, paragraph (2), must pay or remit, in addition to the tax amount or the amount of remittance concerned, respectively, an amount of delinquency charge equivalent to the amount calculated by multiplying it by a rate of 14.6 percent per annum (7.3 percent per annum for the period up to the day or time limit specified in each of the following items in accordance with the category of the tax amount set out in that item), according to the number of days in the period from the day following the due date for payment (where the tax pertaining to a return prescribed in Article 321-8, paragraph (34) is paid, the due date for payment under paragraph (1), (2) or (31) of that Article pertaining to that tax, and where the due date for payment has been extended, the extended due date for payment; the same applies hereinafter in this paragraph and paragraph (3), item (i)) to the day of payment or remittance.
machine translation, not official
**一** 第三百二十条の納期限後に納付し、又は第三百二十一条の五第一項若しくは第二項ただし書、第三百二十一条の五の二、第三百二十一条の七の六若しくは第三百二十八条の五第二項の納期限後に納入する税額 当該納期限の翌日から一月を経過する日
art-326/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-324#art-326/par-1/item-1
the tax amount paid after the due date for payment under Article 320, or remitted after the due date for payment under Article 321-5, paragraph (1) or the proviso to paragraph (2), Article 321-5-2, Article 321-7-6 or Article 328-5, paragraph (2): the day on which one month elapses from the day following that due date for payment;
machine translation, not official
**二** 第三百二十一条の八第一項、第二項又は第三十一項に規定する申告書に係る税額（次号に掲げるものを除く。） 当該税額に係る納期限の翌日から一月を経過する日
art-326/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-324#art-326/par-1/item-2
the tax amount pertaining to the return prescribed in Article 321-8, paragraph (1), (2) or (31) (excluding that set forth in the following item): the day on which one month elapses from the day following the due date for payment of that tax amount;
machine translation, not official
**三** 第三百二十一条の八第一項、第二項又は第三十一項に規定する申告書でその提出期限後に提出したものに係る税額 当該提出した日又はその日の翌日から一月を経過する日
art-326/par-1/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-324#art-326/par-1/item-3
the tax amount pertaining to a return prescribed in Article 321-8, paragraph (1), (2) or (31) that was filed after the deadline for filing: the day on which it was filed or the day on which one month elapses from the day following that day;
machine translation, not official
**四** 第三百二十一条の八第三十四項に規定する申告書に係る税額 同項の規定により申告書を提出した日（同条第三十五項の規定の適用がある場合において、当該申告書がその提出期限前に提出されたときは、当該申告書の提出期限。以下この号において同じ。）又は当該申告書を提出した日の翌日から一月を経過する日
art-326/par-1/item-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-324#art-326/par-1/item-4
the tax amount pertaining to the return prescribed in Article 321-8, paragraph (34): the day on which the return was filed pursuant to that paragraph (or, where the provisions of Article 321-8, paragraph (35) apply and that return was filed before the deadline for filing, the deadline for filing that return; the same applies hereinafter in this item) or the day on which one month elapses from the day following the day on which that return was filed.
machine translation, not official
**第二項** 前項の場合において、法人が第三百二十一条の八第一項、第二項又は第三十一項に規定する申告書を提出した日（当該申告書がその提出期限前に提出された場合には、当該申告書の提出期限）の翌日から一年を経過する日後に同条第三十四項に規定する申告書を提出したときは、詐偽その他不正の行為により市町村民税を免れた法人が第三百二十一条の十一第一項又は第三項の規定による更正があるべきことを予知して当該申告書を提出した場合を除き、当該一年を経過する日の翌日から当該申告書を提出した日（第三百二十一条の八第三十五項の規定の適用がある場合において、当該申告書がその提出期限前に提出されたときは、当該申告書の提出期限）までの期間は、延滞金の計算の基礎となる期間から控除する。
art-326/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-324#art-326/par-2
In the case of the preceding paragraph, if a corporation files the return prescribed in Article 321-8, paragraph (34) after the day on which one year elapses from the day following the day on which it filed the return prescribed in Article 321-8, paragraph (1), (2) or (31) (or, if that return was filed before the deadline for filing, the deadline for filing that return), the period from the day following the day on which that one year elapses until the day on which that return was filed (or, where the provisions of Article 321-8, paragraph (35) apply and that return was filed before the deadline for filing, the deadline for filing that return) is to be deducted from the period forming the basis for calculating the delinquency charge, except where a corporation that evaded municipal inhabitant tax by deception or other wrongful acts filed that return having foreseen that a reassessment under Article 321-11, paragraph (1) or (3) would be made.
machine translation, not official
**第三項** 第一項の場合において、第三百二十一条の八第三十四項に規定する申告書（以下この項において「修正申告書」という。）の提出があつたとき（当該修正申告書に係る市町村民税について同条第一項、第二項又は第三十一項に規定する申告書（以下この項において「当初申告書」という。）が提出されており、かつ、当該当初申告書の提出により納付すべき税額を減少させる更正（これに類するものとして政令で定める更正を含む。以下この項において「減額更正」という。）があつた後に、当該修正申告書が提出されたときに限る。）は、当該修正申告書の提出により納付すべき税額（当該当初申告書に係る税額（還付金の額に相当する税額を含む。）に達するまでの部分として政令で定める税額に限る。）については、前項の規定にかかわらず、次に掲げる期間（詐偽その他不正の行為により市町村民税を免れた法人が第三百二十一条の十一第一項又は第三項の規定による更正があるべきことを予知して提出した修正申告書に係る市町村民税その他政令で定める市町村民税にあつては、第一号に掲げる期間に限る。）を延滞金の計算の基礎となる期間から控除する。
art-326/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-324#art-326/par-3
In the case of paragraph (1), when the return prescribed in Article 321-8, paragraph (34) (hereinafter in this paragraph referred to as an "amended return") has been filed (limited to the case where, with respect to the municipal inhabitant tax pertaining to that amended return, the return prescribed in Article 321-8, paragraph (1), (2) or (31) (hereinafter in this paragraph referred to as the "original return") has been filed, and that amended return was filed after a reassessment reducing the amount of tax to be paid by the filing of that original return (including a reassessment specified by Cabinet Order as similar thereto; hereinafter in this paragraph referred to as a "reassessment reducing the tax") was made), then, with respect to the amount of tax to be paid by the filing of that amended return (limited to the amount of tax specified by Cabinet Order as the part up to the amount of tax pertaining to that original return (including the amount of tax equivalent to the amount of a refund)), notwithstanding the preceding paragraph, the periods set forth in the following items (limited to the period set forth in item (i), in the case of municipal inhabitant tax pertaining to an amended return filed by a corporation that evaded municipal inhabitant tax by deception or other wrongful acts having foreseen that a reassessment under Article 321-11, paragraph (1) or (3) would be made and other municipal inhabitant tax specified by Cabinet Order) are to be deducted from the period forming the basis for calculating the delinquency charge.
machine translation, not official
**一** 当該当初申告書の提出により納付すべき税額の納付があつた日（その日が当該申告に係る市町村民税の納期限より前である場合には、当該納期限）の翌日から当該減額更正の通知をした日までの期間
art-326/par-3/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-324#art-326/par-3/item-1
the period from the day following the day on which the tax to be paid by the filing of that original return was paid (or, if that day is before the due date for payment of the municipal inhabitant tax pertaining to that return, that due date for payment) until the day on which notice of that reassessment reducing the tax was given;
machine translation, not official
**二** 当該減額更正の通知をした日（当該減額更正が、更正の請求に基づくもの（法人税に係る更正によるものを除く。）である場合又は法人税に係る更正（法人税に係る更正の請求に基づくものに限る。）によるものである場合には、当該減額更正の通知をした日の翌日から起算して一年を経過する日）の翌日から当該修正申告書を提出した日（第三百二十一条の八第三十五項の規定の適用がある場合において、当該修正申告書がその提出期限前に提出されたときは、当該修正申告書の提出期限）までの期間
art-326/par-3/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-324#art-326/par-3/item-2
the period from the day following the day on which notice of that reassessment reducing the tax was given (or, if that reassessment reducing the tax is based on a request for reassessment (excluding one resulting from a reassessment of corporation tax) or results from a reassessment of corporation tax (limited to one based on a request for reassessment of corporation tax), the day on which one year elapses counting from the day following the day on which notice of that reassessment reducing the tax was given) until the day on which that amended return was filed (or, where the provisions of Article 321-8, paragraph (35) apply and that amended return was filed before the deadline for filing, the deadline for filing that amended return).
machine translation, not official
**第四項** 市町村長は、納税者又は特別徴収義務者が第一項の納期限までに税金を納付しなかつたこと、又は納入金を納入しなかつたことについてやむを得ない理由があると認める場合には、同項の延滞金額を減免することができる。
art-326/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-324#art-326/par-4
The mayor of the municipality may reduce or exempt the amount of delinquency charge under paragraph (1) if the mayor finds that there were unavoidable reasons why a taxpayer or special collection agent did not pay the tax or did not remit the remittance by the due date for payment under that paragraph.
machine translation, not official
### 第三百二十七条（法人の市町村民税に係る納期限の延長の場合の延滞金） — Delinquency Charges in Case of Extension of the Due Date for Payment of Corporate Municipal Inhabitant Tax
caption: machine translation, not official
art-327 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-324#art-327
**第一項** 法人税法第七十四条第一項又は第百四十四条の六第一項の規定により法人税に係る申告書を提出する義務がある法人で同法第七十五条の二第一項の規定の適用を受けているものは、当該申告書に係る法人税額の課税標準の算定期間でその適用に係るものの所得に対する法人税額を課税標準として算定した法人税割額及びこれと併せて納付すべき均等割額を納付する場合には、当該税額に、当該法人税額の課税標準の算定期間の末日の翌日以後二月を経過した日から同項の規定により延長された当該申告書の提出期限までの期間の日数に応じ、年七・三パーセントの割合を乗じて計算した金額に相当する延滞金額を加算して納付しなければならない。
art-327/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-324#art-327/par-1
A corporation that is obliged to file a return concerning corporation tax under Article 74, paragraph (1) or Article 144-6, paragraph (1) of the Corporation Tax Act and to which Article 75-2, paragraph (1) of that Act applies, when paying the corporation tax levy amount calculated by taking as the tax base the corporation tax amount on the income of the computation period of the tax base of the corporation tax amount relating to that return to which that application relates, and the per capita levy amount to be paid together with it, must pay, in addition to that tax amount, an amount of delinquency charge equivalent to the amount calculated by multiplying that tax amount by a rate of 7.3 percent per annum, in accordance with the number of days in the period from the day on which two months have elapsed from the day following the last day of the computation period of the tax base of that corporation tax amount to the deadline for filing that return as extended under that paragraph.
machine translation, not official
**第二項** 第三百二十一条の十二第四項の規定は、前項の延滞金額について準用する。この場合において、同条第四項中「前項の規定にかかわらず、次に掲げる期間（詐偽その他不正の行為により市町村民税を免れた法人についてされた当該増額更正により納付すべき市町村民税その他政令で定める市町村民税にあつては、第一号に掲げる期間に限る。）」とあるのは、「当該当初申告書の提出により納付すべき税額の納付があつた日（その日が第三百二十七条第一項の法人税額の課税標準の算定期間の末日の翌日以後二月を経過した日より前である場合には、同日）から同条第一項の申告書の提出期限までの期間」と読み替えるものとする。
art-327/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-324#art-327/par-2
The provisions of Article 321-12, paragraph (4) apply mutatis mutandis to the amount of delinquency charge under the preceding paragraph. In this case, the phrase "notwithstanding the preceding paragraph, the periods set forth in the following items (limited to the period set forth in item (i), in the case of municipal inhabitant tax to be paid by that reassessment increasing the tax made with respect to a corporation that evaded municipal inhabitant tax by deception or other wrongful acts and other municipal inhabitant tax specified by Cabinet Order)" in Article 321-12, paragraph (4) is deemed to be replaced with "the period from the day on which the tax to be paid by the filing of that original return was paid (or, if that day is before the day on which two months elapse from the day following the last day of the computation period of the tax base of the corporation tax amount under Article 327, paragraph (1), that day on which two months elapse) until the deadline for filing the return under Article 327, paragraph (1)".
machine translation, not official
**第三項** 前条第三項の規定は、第一項の延滞金額について準用する。この場合において、同条第三項中「前項の規定にかかわらず、次に掲げる期間（詐偽その他不正の行為により市町村民税を免れた法人が第三百二十一条の十一第一項又は第三項の規定による更正があるべきことを予知して提出した修正申告書に係る市町村民税その他政令で定める市町村民税にあつては、第一号に掲げる期間に限る。）」とあるのは、「当該当初申告書の提出により納付すべき税額の納付があつた日（その日が次条第一項の法人税額の課税標準の算定期間の末日の翌日以後二月を経過した日より前である場合には、同日）から次条第一項の申告書の提出期限までの期間」と読み替えるものとする。
art-327/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-324#art-327/par-3
The provisions of Article 326, paragraph (3) apply mutatis mutandis to the amount of delinquency charge under paragraph (1). In this case, the phrase "notwithstanding the preceding paragraph, the periods set forth in the following items (limited to the period set forth in item (i), in the case of municipal inhabitant tax pertaining to an amended return filed by a corporation that evaded municipal inhabitant tax by deception or other wrongful acts having foreseen that a reassessment under Article 321-11, paragraph (1) or (3) would be made and other municipal inhabitant tax specified by Cabinet Order)" in Article 326, paragraph (3) is deemed to be replaced with "the period from the day on which the tax to be paid by the filing of that original return was paid (or, if that day is before the day on which two months elapse from the day following the last day of the computation period of the tax base of the corporation tax amount under paragraph (1) of the following Article, that day on which two months elapse) until the deadline for filing the return under paragraph (1) of the following Article".
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## 第五款 退職所得の課税の特例 — Subsection 5 Special Provisions on Taxation of Retirement Income
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ch-3/sec-1/subsec-5 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#ch-3/sec-1/subsec-5
### 第三百二十八条（退職所得の課税の特例） — Special Provisions for Taxation of Retirement Income
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art-328 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328
**第一項** 第二百九十四条第一項第一号の者が退職手当等（所得税法第百九十九条の規定によりその所得税を徴収して納付すべきものに限る。以下本款において同じ。）の支払を受ける場合には、当該退職手当等に係る所得割は、第三百十三条、第三百十四条の三及び第三百十八条の規定にかかわらず、当該退職手当等に係る所得を他の所得と区分し、本款に規定するところにより、当該退職手当等の支払を受けるべき日の属する年の一月一日現在におけるその者の住所所在の市町村において課する。
art-328/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328/par-1
Where a person under Article 294, paragraph (1), item (i) receives payment of severance pay or other such compensation (limited to that for which the income tax is to be collected and paid pursuant to Article 199 of the Income Tax Act; the same applies hereinafter in this Subsection), the income levy on that severance pay or other such compensation is, notwithstanding Articles 313, 314-3 and 318, imposed, with the income pertaining to that severance pay or other such compensation separated from other income and as prescribed in this Subsection, by the municipality of the place of domicile of that person as of January 1 of the year in which the day on which that severance pay or other such compensation is to be received falls.
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### 第三百二十八条の二（分離課税に係る所得割の課税標準） — Tax Base of the Separately Taxed Income Levy
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art-328-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-2
**第一項** 分離課税に係る所得割の課税標準は、その年中の退職所得の金額とする。
art-328-2/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-2/par-1
The tax base of the separately taxed income levy is the amount of retirement income for that year.
machine translation, not official
**第二項** 前項の退職所得の金額は、所得税法第三十条第二項に規定する退職所得の金額の計算の例によつて算定する。
art-328-2/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-2/par-2
The amount of retirement income referred to in the preceding paragraph is calculated in the same manner as the calculation of the amount of retirement income prescribed in Article 30, paragraph (2) of the Income Tax Act.
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### 第三百二十八条の三（分離課税に係る所得割の税率） — Tax Rate of the Separately Taxed Income Levy
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art-328-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-3
**第一項** 分離課税に係る所得割の税率は、百分の六とする。
art-328-3/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-3/par-1
The tax rate of the separately taxed income levy is six percent.
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### 第三百二十八条の四（分離課税に係る所得割の徴収） — Collection of Separately Taxed Income Levy
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art-328-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-4
**第一項** 市町村は、分離課税に係る所得割の徴収については、特別徴収の方法によらなければならない。
art-328-4/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-4/par-1
With regard to the collection of the separately taxed income levy, a municipality must use the method of special collection.
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### 第三百二十八条の五（特別徴収の手続） — Special Collection Procedure
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art-328-5 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-5
**第一項** 市町村は、前条の規定によつて分離課税に係る所得割を特別徴収の方法によつて徴収しようとする場合には、当該分離課税に係る所得割の納税義務者に対して退職手当等の支払をする者（他の市町村において退職手当等の支払をする者を含む。）を当該市町村の条例によつて特別徴収義務者として指定し、これに徴収させなければならない。
art-328-5/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-5/par-1
When a municipality intends to collect the separately taxed income levy by the method of special collection pursuant to the preceding Article, it must designate, by the Municipal Ordinance of that municipality, a person who pays severance pay or other such compensation to the person liable for tax for that separately taxed income levy (including a person who pays severance pay or other such compensation in another municipality) as a special collection agent, and have that agent collect it.
machine translation, not official
**第二項** 前項の特別徴収義務者は、退職手当等の支払をする際、その退職手当等について分離課税に係る所得割を徴収し、その徴収の日の属する月の翌月の十日までに、総務省令で定める様式によつて、その徴収すべき分離課税に係る所得割の課税標準額、税額その他必要な事項を記載した納入申告書を市町村長に提出し、及びその納入金を当該市町村に納入する義務を負う。
art-328-5/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-5/par-2
The special collection agent under the preceding paragraph is obliged, when paying severance pay or other such compensation, to collect the separately taxed income levy on that severance pay or other such compensation, to submit to the mayor of the municipality, by the 10th of the month following the month containing the day of that collection, in the form specified by Order of the Ministry of Internal Affairs and Communications, a remittance return stating the amount of the tax base and the tax amount of the separately taxed income levy to be collected and other necessary particulars, and to remit the remittance to that municipality.
machine translation, not official
**第三項** 第三百二十一条の五第四項及び第五項並びに第三百二十一条の五の二の規定は、前項の規定により同項の納入金を納入する場合について準用する。この場合において、第三百二十一条の五の二第一項中「支払つた給与」とあるのは「支払つた退職手当等」と、「納入」とあるのは「申告納入」と、「前条第一項」とあるのは「第三百二十八条の五第二項」と読み替えるものとする。
art-328-5/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-5/par-3
The provisions of Article 321-5, paragraphs (4) and (5) and Article 321-5-2 apply mutatis mutandis to the case where, pursuant to the preceding paragraph, the remittance referred to in that paragraph is remitted. In this case, the phrase "salary paid" in Article 321-5-2, paragraph (1) is deemed to be replaced with "severance pay or other such compensation paid", "remit" with "file and pay in", and "paragraph (1) of the preceding Article" with "Article 328-5, paragraph (2)".
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### 第三百二十八条の六（特別徴収税額） — Special Collection Tax Amount
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art-328-6 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-6
**第一項** 前条第二項の規定により徴収すべき分離課税に係る所得割の額は、次の各号に掲げる場合の区分に応じ、当該各号に掲げる税額とする。
art-328-6/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-6/par-1
The amount of the separately taxed income levy to be collected pursuant to paragraph (2) of the preceding Article is the tax amount set forth in each of the following items in accordance with the classification of cases set forth in that item.
machine translation, not official
**一** 退職手当等の支払を受ける者が提出した次条第一項の規定による申告書（以下この条、次条第二項及び第三項並びに第三百二十八条の八において「退職所得申告書」という。）に、その支払うべきことが確定した年において支払うべきことが確定した他の退職手当等で既に支払がされたもの（次号において「支払済みの他の退職手当等」という。）がない旨の記載がある場合 その支払う退職手当等の金額について第三百二十八条の二及び第三百二十八条の三の規定を適用して計算した税額
art-328-6/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-6/par-1/item-1
in the case where the return under paragraph (1) of the following Article submitted by the person receiving payment of severance pay or other such compensation (hereinafter in this Article, paragraphs (2) and (3) of the following Article and Article 328-8 referred to as the "retirement income return") contains a statement that there is no other severance pay or other such compensation that was finalized as payable in the year in which the payment of that severance pay or other such compensation became finalized and that has already been paid (referred to as "other severance pay already paid" in the following item): the tax amount calculated by applying the provisions of Articles 328-2 and 328-3 to the amount of the severance pay or other such compensation to be paid;
machine translation, not official
**二** 退職手当等の支払を受ける者が提出した退職所得申告書に、支払済みの他の退職手当等がある旨の記載がある場合 その支払済みの他の退職手当等の金額とその支払う退職手当等の金額との合計額について第三百二十八条の二及び第三百二十八条の三の規定を適用して計算した税額から、その支払済みの他の退職手当等につき前条第二項の規定により徴収された又は徴収されるべき分離課税に係る所得割の額を控除した残額に相当する税額
art-328-6/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-6/par-1/item-2
in the case where the retirement income return submitted by the person receiving payment of severance pay or other such compensation contains a statement that there is other severance pay already paid: the tax amount equivalent to the remainder obtained by deducting, from the tax amount calculated by applying the provisions of Articles 328-2 and 328-3 to the total of the amount of that other severance pay already paid and the amount of the severance pay or other such compensation to be paid, the amount of the separately taxed income levy that was collected or is to be collected pursuant to paragraph (2) of the preceding Article with respect to that other severance pay already paid.
machine translation, not official
**第二項** 退職手当等の支払を受ける者がその支払を受ける時までに退職所得申告書を提出していないときは、前条第二項の規定により徴収すべき分離課税に係る所得割の額は、その支払う退職手当等の金額について第三百二十八条の二及び第三百二十八条の三の規定を適用して計算した税額とする。
art-328-6/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-6/par-2
If the person receiving payment of severance pay or other such compensation has not submitted a retirement income return by the time of receiving that payment, the amount of the separately taxed income levy to be collected pursuant to paragraph (2) of the preceding Article is the tax amount calculated by applying the provisions of Articles 328-2 and 328-3 to the amount of the severance pay or other such compensation to be paid.
machine translation, not official
**第三項** 第一項各号又は前項の規定により第三百二十八条の二の規定を適用する場合における所得税法第三十条第二項の退職所得控除額の計算については、前二項の規定による分離課税に係る所得割を徴収すべき退職手当等を支払うべきことが確定した時の状況によるものとする。
art-328-6/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-6/par-3
In the calculation of the retirement income deduction under Article 30, paragraph (2) of the Income Tax Act where the provisions of Article 328-2 are applied pursuant to the items of paragraph (1) or the preceding paragraph, it is to be made according to the circumstances at the time when it was finalized that the severance pay or other such compensation from which the separately taxed income levy is to be collected under the preceding two paragraphs is to be paid.
machine translation, not official
**第四項** 所得税法第二百二条の規定は、前三項の規定を適用する場合について準用する。
art-328-6/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-6/par-4
The provisions of Article 202 of the Income Tax Act apply mutatis mutandis to the case where the provisions of the preceding three paragraphs are applied.
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### 第三百二十八条の七（退職所得申告書） — Retirement Income Return
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art-328-7 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-7
**第一項** 退職手当等の支払を受ける者は、その支払を受ける時までに、次に掲げる事項を記載した申告書を、その退職手当等の支払者を経由して、その退職手当等の支払を受けるべき日の属する年の一月一日現在における住所所在地の市町村長に提出しなければならない。この場合において、第二号に規定する支払済みの他の退職手当等がある旨を記載した申告書を提出するときは、当該申告書に当該支払済みの他の退職手当等につき第三百二十八条の十四の規定により交付される特別徴収票を添付しなければならない。
art-328-7/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-7/par-1
A person receiving payment of severance pay or other such compensation must, by the time of receiving that payment, submit a return stating the following matters, via the payer of that severance pay or other such compensation, to the mayor of the municipality of the place of domicile as of January 1 of the year in which the day on which the severance pay or other such compensation is to be received falls. In this case, when submitting a return stating that there is other severance pay already paid as prescribed in item (ii), the person must attach to that return the special collection record issued pursuant to Article 328-14 with respect to that other severance pay already paid.
machine translation, not official
**一** その退職手当等の支払者の氏名又は名称
art-328-7/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-7/par-1/item-1
the name of the payer of that severance pay or other such compensation;
machine translation, not official
**二** 前条第一項第一号に規定する支払済みの他の退職手当等があるかどうか並びに当該支払済みの他の退職手当等があるときは当該支払済みの他の退職手当等が所得税法第三十条第七項に規定する一般退職手当等、同条第四項に規定する短期退職手当等又は同条第五項に規定する特定役員退職手当等のいずれに該当するかの別及びその金額
art-328-7/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-7/par-1/item-2
whether there is other severance pay already paid as prescribed in paragraph (1), item (i) of the preceding Article, and, if there is such other severance pay already paid, whether that other severance pay already paid falls under general severance pay or other such compensation prescribed in Article 30, paragraph (7) of the Income Tax Act, short-term severance pay or other such compensation prescribed in paragraph (4) of that Article, or specified officer severance pay or other such compensation prescribed in paragraph (5) of that Article, and its amount;
machine translation, not official
**三** 前条第三項に規定する退職所得控除額の計算の基礎となる勤続年数
art-328-7/par-1/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-7/par-1/item-3
the years of service forming the basis for calculating the retirement income deduction prescribed in paragraph (3) of the preceding Article;
machine translation, not official
**四** その者が所得税法第三十条第六項第三号に掲げる場合に該当するかどうか及びこれに該当するときはその該当する事実
art-328-7/par-1/item-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-7/par-1/item-4
whether that person falls under the case listed in Article 30, paragraph (6), item (iii) of the Income Tax Act and, if so, the relevant fact;
machine translation, not official
**五** その他総務省令で定める事項
art-328-7/par-1/item-5 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-7/par-1/item-5
other matters specified by Order of the Ministry of Internal Affairs and Communications.
machine translation, not official
**第二項** 前項の場合において、退職所得申告書がその提出の際に経由すべき退職手当等の支払者に受理されたときは、その申告書は、その受理された時に同項に規定する市町村長に提出されたものとみなす。
art-328-7/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-7/par-2
In the case referred to in the preceding paragraph, when the retirement income return is accepted by the payer of severance pay or other such compensation through whom it is to be submitted, that return is deemed to have been submitted, at the time it was accepted, to the mayor of the municipality prescribed in that paragraph.
machine translation, not official
**第三項** 第一項の退職手当等の支払を受ける者は、退職所得申告書の提出の際に経由すべき退職手当等の支払者が電磁的方法による当該退職所得申告書に記載すべき事項の提供を適正に受けることができる措置を講じていることその他の政令で定める要件を満たす場合には、総務省令で定めるところにより、当該退職所得申告書の提出に代えて、当該退職手当等の支払者に対し、当該退職所得申告書に記載すべき事項を電磁的方法により提供することができる。
art-328-7/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-7/par-3
If the payer of severance pay or other such compensation through whom the retirement income return is to be submitted has taken measures enabling it to properly receive, by electronic or magnetic means, the provision of the matters to be stated in that retirement income return, and otherwise satisfies the requirements specified by Cabinet Order, a person who receives payment of the severance pay or other such compensation referred to in paragraph (1) may, as provided by Order of the Ministry of Internal Affairs and Communications, in lieu of submitting that retirement income return, provide the matters to be stated in that retirement income return to that payer of severance pay or other such compensation by electronic or magnetic means.
machine translation, not official
**第四項** 前項の規定の適用がある場合における第二項の規定の適用については、同項中「退職所得申告書が」とあるのは「退職所得申告書に記載すべき事項を」と、「支払者に受理されたとき」とあるのは「支払者が提供を受けたとき」と、「受理された時」とあるのは「提供を受けた時」とする。
art-328-7/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-7/par-4
With regard to the application of the provisions of paragraph (2) where the provisions of the preceding paragraph apply, the phrase "the retirement income return is" in that paragraph is deemed to be replaced with "the matters to be stated in the retirement income return are", "accepted by the payer" with "provided to the payer", and "the time it was accepted" with "the time they were provided".
machine translation, not official
### 第三百二十八条の八（退職所得申告書の不提出に関する過料） — Non-penal Fine for Failure to Submit Retirement Income Return
caption: machine translation, not official
art-328-8 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-8
**第一項** 市町村は、分離課税に係る所得割の納税義務者が退職所得申告書を正当な理由がなくて提出しなかつた場合には、その者に対し、当該市町村の条例で十万円以下の過料を科する旨の規定を設けることができる。
art-328-8/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-8/par-1
A municipality may, in the case where a person liable for tax for the separately taxed income levy fails to submit a retirement income return without justifiable grounds, establish a provision by the Municipal Ordinance of that municipality imposing a non-penal fine of 100,000 yen or less on that person.
machine translation, not official
### 第三百二十八条の九（分離課税に係る所得割の更正又は決定） — Reassessment or Determination of Separately Taxed Income Levy
caption: machine translation, not official
art-328-9 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-9
**第一項** 市町村長は、第三百二十八条の五第二項又は第三項の規定による納入申告書（以下本款において「納入申告書」という。）の提出があつた場合において、当該納入申告書に係る課税標準額又は税額がその調査したところと異なるときは、これを更正するものとする。
art-328-9/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-9/par-1
When a remittance return under Article 328-5, paragraph (2) or (3) (hereinafter in this Subsection referred to as a "remittance return") has been submitted, if the amount of the tax base or the tax amount pertaining to that remittance return differs from what the mayor of the municipality has found by investigation, the mayor is to reassess it.
machine translation, not official
**第二項** 市町村長は、特別徴収義務者が納入申告書を提出しなかつた場合には、その調査によつて、納入申告すべき課税標準額及び税額を決定するものとする。
art-328-9/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-9/par-2
If a special collection agent has not submitted a remittance return, the mayor of the municipality is to determine, by investigation, the amount of the tax base and the tax amount for which a remittance return should be filed.
machine translation, not official
**第三項** 市町村長は、前二項又は本項の規定によつて更正し、又は決定した課税標準額又は税額について、その調査によつて、過大又は過少であることを発見した場合には、これを更正するものとする。
art-328-9/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-9/par-3
If the mayor of the municipality discovers by investigation that the amount of the tax base or the tax amount reassessed or determined pursuant to the preceding two paragraphs or this paragraph is excessive or insufficient, the mayor is to reassess it.
machine translation, not official
**第四項** 市町村長は、前三項の規定によつて更正し、又は決定した場合には、遅滞なく、これを特別徴収義務者に通知しなければならない。
art-328-9/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-9/par-4
When the mayor of the municipality has made a reassessment or determination pursuant to the preceding three paragraphs, the mayor must notify the special collection agent of it without delay.
machine translation, not official
### 第三百二十八条の十（分離課税に係る所得割の不足金額及びその延滞金の徴収） — Collection of Shortfall Amount of Separately Taxed Income Levy and Delinquency Charge on It
caption: machine translation, not official
art-328-10 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-10
**第一項** 市町村の徴税吏員は、前条の規定による更正又は決定があつた場合において、不足金額（更正による納入金額の不足額又は決定による納入金額をいう。以下本条、次条、第三百二十八条の十二及び第三百二十九条第一項において同じ。）があるときは、同条第四項の通知をした日から一月を経過した日を納期限として、これを徴収しなければならない。
art-328-10/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-10/par-1
When a reassessment or determination under the preceding Article has been made, if there is a shortfall amount (meaning the shortfall in the amount of remittance resulting from a reassessment, or the amount of remittance resulting from a determination; the same applies hereinafter in this Article, the following Article, Article 328-12 and Article 329, paragraph (1)), a municipal tax collection official must collect it, with the day on which one month elapses from the day on which notice under paragraph (4) of the preceding Article was given as the due date for payment.
machine translation, not official
**第二項** 前項の場合には、その不足金額に第三百二十八条の五第二項又は同条第三項において準用する第三百二十一条の五の二の納期限（納期限の延長があつたときは、その延長された納期限）の翌日から納入の日までの期間の日数に応じ、年十四・六パーセント（前項の納期限までの期間又は当該納期限の翌日から一月を経過する日までの期間については、年七・三パーセント）の割合を乗じて計算した金額に相当する延滞金を加算して徴収しなければならない。
art-328-10/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-10/par-2
In the case of the preceding paragraph, a delinquency charge equivalent to the amount calculated by multiplying the shortfall amount by a rate of 14.6 percent per annum (7.3 percent per annum for the period up to the due date for payment under the preceding paragraph or the period up to the day on which one month elapses from the day following that due date for payment), in accordance with the number of days in the period from the day following the due date for payment under Article 328-5, paragraph (2) or Article 321-5-2 as applied mutatis mutandis pursuant to Article 328-5, paragraph (3) (or, if the due date for payment was extended, the extended due date for payment) until the day of remittance, must be added to it and collected.
machine translation, not official
**第三項** 市町村長は、特別徴収義務者が前条の規定による更正又は決定を受けたことについてやむを得ない事情があると認める場合には、前項の延滞金を減免することができる。
art-328-10/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-10/par-3
The mayor of the municipality may reduce or exempt the delinquency charge under the preceding paragraph if the mayor finds that there were unavoidable circumstances for a special collection agent having been subject to a reassessment or determination under the preceding Article.
machine translation, not official
### 第三百二十八条の十一（分離課税に係る所得割の納入金の過少申告加算金及び不申告加算金） — Additional Charge for Understatement and Additional Charge for Failure to File on Remittance of Separately Taxed Income Levy
caption: machine translation, not official
art-328-11 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328-11#art-328-11
**第一項** 納入申告書の提出期限までにその提出があつた場合（納入申告書の提出期限後にその提出があつた場合において、次項ただし書又は第八項の規定の適用があるときを含む。以下この項において同じ。）において、第三百二十八条の九第一項又は第三項の規定による更正があつたときは、市町村長は、当該更正前の納入申告に係る課税標準額又は税額に誤りがあつたことについて正当な理由があると認める場合を除き、当該更正による不足金額（以下この項において「対象不足金額」という。）に百分の十の割合を乗じて計算した金額（当該対象不足金額（当該更正前にその更正に係る分離課税に係る所得割について更正があつた場合には、その更正による不足金額の合計額（当該更正前の納入申告に係る課税標準額又は税額に誤りがあつたことについて正当な理由があると認められたときは、その更正による不足金額を控除した金額とし、当該分離課税に係る所得割についてその納入すべき金額を減少させる更正又は更正に係る審査請求若しくは訴えについての裁決若しくは判決による原処分の異動があつたときは、これらにより減少した部分の金額に相当する金額を控除した金額とする。）を加算した金額とする。）が納入申告書の提出期限までにその提出があつた場合における当該納入申告書に係る税額に相当する金額と五十万円とのいずれか多い金額を超えるときは、その超える部分に相当する金額（当該対象不足金額が当該超える部分に相当する金額に満たないときは、当該対象不足金額）に百分の五の割合を乗じて計算した金額を加算した金額とする。）に相当する過少申告加算金を徴収しなければならない。
art-328-11/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328-11#art-328-11/par-1
In the case where a remittance return was submitted by the deadline for filing it (including the case where it was submitted after the deadline for filing a remittance return and the proviso to the following paragraph or paragraph (8) applies; the same applies hereinafter in this paragraph), if a reassessment under Article 328-9, paragraph (1) or (3) has been made, the mayor of the municipality must, except where the mayor finds that there were justifiable grounds for an error in the amount of the tax base or the tax amount pertaining to the filing of the remittance return before that reassessment, collect an additional charge for understatement equivalent to the amount calculated by multiplying the shortfall amount resulting from that reassessment (hereinafter in this paragraph referred to as the "covered shortfall") by a rate of 10 percent (if the covered shortfall (if, before that reassessment, a reassessment was made with respect to the separately taxed income levy pertaining to that reassessment, the amount obtained by adding the total of the shortfall amounts resulting from that earlier reassessment (where it was found that there were justifiable grounds for an error in the amount of the tax base or the tax amount pertaining to the filing of the remittance return before that reassessment, the amount after deducting the shortfall amount resulting from that earlier reassessment, and where a reassessment reducing the amount to be remitted for that separately taxed income levy was made, or the original disposition was altered by a ruling or judgment on a request for review or action pertaining to a reassessment, the amount after deducting the amount equivalent to the portion thus reduced)) exceeds the greater of the amount equivalent to the tax amount pertaining to the remittance return in the case where it was submitted by the deadline for filing and 500,000 yen, the amount obtained by adding the amount calculated by multiplying the amount equivalent to the excess portion (or, if the covered shortfall is less than the amount equivalent to the excess portion, the covered shortfall) by a rate of 5 percent).
machine translation, not official
**第二項** 次の各号のいずれかに該当する場合には、市町村長は、当該各号に規定する納入申告、決定又は更正により納入すべき税額に百分の十五の割合を乗じて計算した金額に相当する不申告加算金額を徴収しなければならない。ただし、納入申告書の提出期限までにその提出がなかつたことについて正当な理由があると認められる場合は、この限りでない。
art-328-11/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328-11#art-328-11/par-2
In the case falling under any of the following items, the mayor of the municipality must collect the amount of additional charge for failure to file equivalent to the amount calculated by multiplying the tax amount to be remitted by the remittance return, determination or reassessment prescribed in that item by a rate of 15 percent; provided, however, that this does not apply where it is found that there were justifiable grounds for the remittance return not having been submitted by the deadline for filing it.
machine translation, not official
**一** 納入申告書の提出期限後にその提出があつた場合又は第三百二十八条の九第二項の規定による決定があつた場合
art-328-11/par-2/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328-11#art-328-11/par-2/item-1
where a remittance return is submitted after the deadline for filing it, or a determination under Article 328-9, paragraph (2) has been made;
machine translation, not official
**二** 納入申告書の提出期限後にその提出があつた後において第三百二十八条の九第一項又は第三項の規定による更正があつた場合
art-328-11/par-2/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328-11#art-328-11/par-2/item-2
where, after a remittance return has been submitted after the deadline for filing it, a reassessment under Article 328-9, paragraph (1) or (3) has been made;
machine translation, not official
**三** 第三百二十八条の九第二項の規定による決定があつた後において同条第三項の規定による更正があつた場合
art-328-11/par-2/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328-11#art-328-11/par-2/item-3
where, after a determination under Article 328-9, paragraph (2) has been made, a reassessment under Article 328-9, paragraph (3) has been made.
machine translation, not official
**第三項** 前項の規定に該当する場合（同項ただし書又は第八項の規定の適用がある場合を除く。次項及び第五項において同じ。）において、前項に規定する納入すべき税額（同項第二号又は第三号に該当する場合には、これらの規定に規定する更正前にされた当該分離課税に係る所得割に係る納入申告書の提出期限後の納入申告又は第三百二十八条の九第一項から第三項までの規定による更正若しくは決定により納入すべき税額の合計額（当該納入すべき税額を減少させる更正又は更正に係る審査請求若しくは訴えについての裁決若しくは判決による原処分の異動があつたときは、これらにより減少した部分の税額に相当する金額を控除した金額とする。次項において「累積納入税額」という。）を加算した金額。次項において「加算後累積納入税額」という。）が五十万円を超えるときは、前項に規定する不申告加算金額は、同項の規定にかかわらず、同項の規定により計算した金額に、その超える部分に相当する金額（同項に規定する納入すべき税額が当該超える部分に相当する金額に満たないときは、当該納入すべき税額）に百分の五の割合を乗じて計算した金額を加算した金額とする。
art-328-11/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328-11#art-328-11/par-3
In the case falling under the preceding paragraph (excluding the case where the proviso to that paragraph or paragraph (8) applies; the same applies in the following paragraph and paragraph (5)), where the tax amount to be remitted prescribed in the preceding paragraph (in the case falling under item (ii) or (iii) of that paragraph, the amount obtained by adding the total of the tax amounts to be remitted by the remittance return filed after the deadline for filing the remittance return pertaining to that separately taxed income levy, made before the reassessment prescribed in those items, or by the reassessment or determination under Article 328-9, paragraphs (1) to (3) (where a reassessment reducing the tax amount to be remitted was made, or the original disposition was altered by a ruling or judgment on a request for review or action pertaining to a reassessment, the amount after deducting the tax amount equivalent to the portion thus reduced; referred to as the "cumulative remitted tax amount" in the following paragraph); referred to as the "cumulative remitted tax amount after addition" in the following paragraph) exceeds 500,000 yen, the amount of additional charge for failure to file prescribed in the preceding paragraph is, notwithstanding that paragraph, to be the amount obtained by adding, to the amount calculated pursuant to that paragraph, the amount calculated by multiplying the amount equivalent to the excess portion (or, if the tax amount to be remitted prescribed in that paragraph is less than the amount equivalent to the excess portion, that tax amount to be remitted) by a rate of 5 percent.
machine translation, not official
**第四項** 第二項の規定に該当する場合において、加算後累積納入税額（当該加算後累積納入税額の計算の基礎となつた事実のうちに同項各号に規定する納入申告、決定又は更正前の税額の計算の基礎とされていなかつたことについて当該特別徴収義務者の責めに帰すべき事由がないと認められるものがあるときは、その事実に基づく税額として政令で定めるところにより計算した金額を控除した税額）が三百万円を超えるときは、同項に規定する不申告加算金額は、前二項の規定にかかわらず、加算後累積納入税額を次の各号に掲げる金額に区分してそれぞれの金額に当該各号に定める割合を乗じて計算した金額の合計額から累積納入税額を当該各号に掲げる金額に区分してそれぞれの金額に当該各号に定める割合を乗じて計算した金額の合計額を控除した金額とする。
art-328-11/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328-11#art-328-11/par-4
In the case falling under paragraph (2), where the cumulative remitted tax amount after addition (where, among the facts that formed the basis for calculating that cumulative remitted tax amount after addition, there is any that is found not to have been included in the basis for calculating the tax amount before the remittance return, determination or reassessment prescribed in each item of paragraph (2) for reasons not attributable to the special collection agent, the tax amount after deducting the amount calculated, as provided by Cabinet Order, as the tax amount based on that fact) exceeds 3,000,000 yen, the amount of additional charge for failure to file prescribed in paragraph (2) is, notwithstanding the preceding two paragraphs, to be the amount obtained by deducting, from the total of the amounts calculated by dividing the cumulative remitted tax amount after addition into the amounts listed in the following items and multiplying each amount by the rate specified in the relevant item, the total of the amounts calculated by dividing the cumulative remitted tax amount into the amounts listed in those items and multiplying each amount by the rate specified in the relevant item.
machine translation, not official
**一** 五十万円以下の部分に相当する金額 百分の十五の割合
art-328-11/par-4/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328-11#art-328-11/par-4/item-1
The amount equivalent to the portion not exceeding 500,000 yen: a rate of 15 percent;
machine translation, not official
**二** 五十万円を超え三百万円以下の部分に相当する金額 百分の二十の割合
art-328-11/par-4/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328-11#art-328-11/par-4/item-2
The amount equivalent to the portion exceeding 500,000 yen and not exceeding 3,000,000 yen: a rate of 20 percent;
machine translation, not official
**三** 三百万円を超える部分に相当する金額 百分の三十の割合
art-328-11/par-4/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328-11#art-328-11/par-4/item-3
The amount equivalent to the portion exceeding 3,000,000 yen: a rate of 30 percent.
machine translation, not official
**第五項** 第二項の規定に該当する場合において、次の各号のいずれかに該当するときは、同項に規定する不申告加算金額は、前三項の規定にかかわらず、これらの規定により計算した金額に、第二項に規定する納入すべき税額に百分の十の割合を乗じて計算した金額を加算した金額とする。
art-328-11/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328-11#art-328-11/par-5
In the case falling under paragraph (2), when any of the following items applies, the amount of the additional charge for failure to file prescribed in that paragraph is, notwithstanding the preceding three paragraphs, the amount calculated under those paragraphs plus the amount calculated by multiplying the tax amount to be remitted prescribed in paragraph (2) by a rate of 10 percent.
machine translation, not official
**一** 納入申告書の提出期限後のその提出（当該納入申告書に係る分離課税に係る所得割について市町村長の調査による決定があるべきことを予知してされたものに限る。次号において同じ。）又は第三百二十八条の九第一項から第三項までの規定による更正若しくは決定があつた日の前日から起算して五年前の日までの間に、分離課税に係る所得割について、不申告加算金（次項の規定の適用があるものを除く。同号において同じ。）又は重加算金（次条第三項第一号において「不申告加算金等」という。）を徴収されたことがある場合
art-328-11/par-5/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328-11#art-328-11/par-5/item-1
in the case where, during the period up to the day five years before the day preceding the day on which the remittance return was filed after the deadline for filing (limited to a remittance return filed with foreknowledge that a determination based on an investigation by the mayor of the municipality would be made regarding the separately taxed income levy relating to that remittance return; the same applies in the following item), or a reassessment or determination under Article 328-9, paragraphs (1) to (3) was made, an additional charge for failure to file (excluding one to which the following paragraph applies; the same applies in that item) or a substantial additional charge (referred to as "additional charge for failure to file, etc." in Article 328-12, paragraph (3), item (i)) has been collected with respect to the separately taxed income levy;
machine translation, not official
**二** 納入申告書の提出期限後のその提出又は第三百二十八条の九第一項から第三項までの規定による更正若しくは決定に係る分離課税に係る所得割の特別徴収義務が成立した日の属する年の前年及び前々年に特別徴収義務が成立した分離課税に係る所得割について、不申告加算金若しくは重加算金（次条第二項の規定の適用があるものに限る。）（以下この号及び次条第三項第二号において「特定不申告加算金等」という。）を徴収されたことがあり、又は特定不申告加算金等に係る決定をすべきと認める場合
art-328-11/par-5/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328-11#art-328-11/par-5/item-2
in the case where an additional charge for failure to file or a substantial additional charge (limited to one to which Article 328-12, paragraph (2) applies) (hereinafter referred to as "specified additional charge for failure to file, etc." in this item and Article 328-12, paragraph (3), item (ii)) has been collected with respect to the separately taxed income levy for which special collection obligation arose in the year preceding, and the year before the year preceding, the year containing the day on which the special collection obligation arose for the separately taxed income levy relating to the remittance return filed after the deadline for filing, or a reassessment or determination under Article 328-9, paragraphs (1) to (3), or it is found that a determination should be made regarding a specified additional charge for failure to file, etc.
machine translation, not official
**第六項** 納入申告書の提出期限後にその提出があつた場合において、その提出が当該納入申告書に係る分離課税に係る所得割について市町村長の調査による決定があるべきことを予知してされたものでないときは、当該納入申告書に係る税額に係る第二項に規定する不申告加算金額は、同項から第四項までの規定にかかわらず、当該税額に百分の五の割合を乗じて計算した金額に相当する額とする。
art-328-11/par-6 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328-11#art-328-11/par-6
In the case where a remittance return is filed after the deadline for filing, if the filing was not made with foreknowledge that a determination based on an investigation by the mayor of the municipality would be made regarding the separately taxed income levy relating to that remittance return, the amount of additional charge for failure to file prescribed in paragraph (2) on the tax amount relating to that remittance return is, notwithstanding paragraphs (2) to (4), to be an amount equivalent to the amount calculated by multiplying that tax amount by a rate of 5 percent.
machine translation, not official
**第七項** 市町村長は、第一項の規定により徴収すべき過少申告加算金の額又は第二項の規定により徴収すべき不申告加算金額を決定した場合には、遅滞なく、これを特別徴収義務者に通知しなければならない。
art-328-11/par-7 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328-11#art-328-11/par-7
When the mayor of the municipality has determined the amount of additional charge for understatement to be collected pursuant to paragraph (1) or the amount of additional charge for failure to file to be collected pursuant to paragraph (2), the mayor must notify the special collection agent of it without delay.
machine translation, not official
**第八項** 第二項の規定は、第六項の規定に該当する納入申告書の提出があつた場合において、その提出が、納入申告書の提出期限までに提出する意思があつたと認められる場合として政令で定める場合に該当して行われたものであり、かつ、納入申告書の提出期限から一月を経過する日までに行われたものであるときは、適用しない。
art-328-11/par-8 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328-11#art-328-11/par-8
The provisions of paragraph (2) do not apply when a remittance return falling under paragraph (6) has been filed, if that filing was made in a case specified by Cabinet Order as one in which it is found that there was an intention to file by the deadline for filing the remittance return, and was made by the day on which one month elapses from the deadline for filing the remittance return.
machine translation, not official
### 第三百二十八条の十二（分離課税に係る所得割の納入金の重加算金） — Substantial Additional Charge on Remittance of Separately Taxed Income Levy
caption: machine translation, not official
art-328-12 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328-11#art-328-12
**第一項** 前条第一項の規定に該当する場合において、特別徴収義務者が課税標準額の計算の基礎となるべき事実の全部又は一部を隠蔽し、又は仮装し、かつ、その隠蔽し、又は仮装した事実に基づいて納入申告書又は第二十条の九の三第三項に規定する更正請求書（次項において「更正請求書」という。）を提出したときは、市町村長は、政令で定めるところにより、前条第一項に規定する過少申告加算金に代えて、その計算の基礎となるべき更正による不足金額に百分の三十五の割合を乗じて計算した金額に相当する重加算金額を徴収しなければならない。
art-328-12/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328-11#art-328-12/par-1
In the case falling under paragraph (1) of the preceding Article, if a special collection agent conceals or disguises all or part of the facts that are to be the basis for calculating the amount of the tax base, and files a remittance return or the written request for reassessment prescribed in Article 20-9-3, paragraph (3) (referred to as the "written request for reassessment" in the following paragraph) based on the facts so concealed or disguised, the mayor of the municipality must, as provided by Cabinet Order, collect, in lieu of the amount of additional charge for understatement prescribed in paragraph (1) of the preceding Article, an amount of substantial additional charge equivalent to the amount calculated by multiplying the shortfall amount resulting from the reassessment that is to be the basis for that calculation by a rate of 35 percent.
machine translation, not official
**第二項** 前条第二項の規定に該当する場合（同項ただし書の規定の適用がある場合を除く。）において、特別徴収義務者が課税標準額の計算の基礎となるべき事実の全部又は一部を隠蔽し、又は仮装し、かつ、その隠蔽し、又は仮装した事実に基づいて納入申告書の提出期限までにこれを提出せず、又は納入申告書の提出期限後にその提出をし、若しくは更正請求書を提出したときは、市町村長は、同項に規定する不申告加算金に代えて、その計算の基礎となるべき税額に百分の四十の割合を乗じて計算した金額に相当する重加算金額を徴収しなければならない。
art-328-12/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328-11#art-328-12/par-2
In the case falling under paragraph (2) of the preceding Article (excluding the case where the proviso to that paragraph applies), if a special collection agent conceals or disguises all or part of the facts that are to be the basis for calculating the amount of the tax base, and, based on the facts so concealed or disguised, does not file a remittance return by the deadline for filing, or files a remittance return after the deadline for filing, or files a written request for reassessment, the mayor of the municipality must, in lieu of the amount of additional charge for failure to file prescribed in that paragraph, collect an amount of substantial additional charge equivalent to the amount calculated by multiplying the tax amount that is to be the basis for that calculation by a rate of 40 percent.
machine translation, not official
**第三項** 前二項の規定に該当する場合において、次の各号のいずれか（第一項の規定に該当する場合にあつては、第一号）に該当するときは、前二項に規定する重加算金額は、これらの規定にかかわらず、これらの規定により計算した金額に、第一項の規定に該当するときは同項に規定する計算の基礎となるべき更正による不足金額に、前項の規定に該当するときは同項に規定する計算の基礎となるべき税額に、それぞれ百分の十の割合を乗じて計算した金額を加算した金額とする。
art-328-12/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328-11#art-328-12/par-3
In the case falling under the preceding two paragraphs, when any of the following items applies (item (i) in the case falling under paragraph (1)), the amount of substantial additional charge prescribed in the preceding two paragraphs is, notwithstanding those paragraphs, the amount calculated under those paragraphs plus the amount calculated by multiplying, by a rate of 10 percent, in the case falling under paragraph (1), the shortfall amount due to the reassessment forming the basis for calculation prescribed in that paragraph, and in the case falling under the preceding paragraph, the tax amount forming the basis for calculation prescribed in that paragraph.
machine translation, not official
**一** 前二項に規定する課税標準額の計算の基礎となるべき事実で隠蔽し、又は仮装されたものに基づき納入申告書の提出期限後のその提出又は第三百二十八条の九第一項から第三項までの規定による更正若しくは決定があつた日の前日から起算して五年前の日までの間に、分離課税に係る所得割について、不申告加算金等を徴収されたことがある場合
art-328-12/par-3/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328-11#art-328-12/par-3/item-1
in the case where, during the period up to the day five years before the day preceding the day on which, based on the concealed or disguised facts that are to be the basis for calculating the amount of the tax base prescribed in the preceding two paragraphs, the remittance return was filed after the deadline for filing, or a reassessment or determination under Article 328-9, paragraphs (1) to (3) was made, an additional charge for failure to file, etc. has been collected with respect to the separately taxed income levy;
machine translation, not official
**二** 納入申告書の提出期限後のその提出又は第三百二十八条の九第一項から第三項までの規定による更正若しくは決定に係る分離課税に係る所得割の特別徴収義務が成立した日の属する年の前年及び前々年に特別徴収義務が成立した分離課税に係る所得割について、特定不申告加算金等を徴収されたことがあり、又は特定不申告加算金等に係る決定をすべきと認める場合
art-328-12/par-3/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328-11#art-328-12/par-3/item-2
in the case where a specified additional charge for failure to file, etc. has been collected with respect to the separately taxed income levy for which special collection obligation arose in the year preceding, and the year before the year preceding, the year containing the day on which the special collection obligation arose for the separately taxed income levy relating to the remittance return filed after the deadline for filing, or a reassessment or determination under Article 328-9, paragraphs (1) to (3), or it is found that a determination should be made regarding a specified additional charge for failure to file, etc.
machine translation, not official
**第四項** 市町村長は、前二項の規定に該当する場合において、納入申告書の提出について前条第六項に規定する事由があるときは、当該納入申告書に係る分離課税に係る所得割の額を基礎として計算した重加算金額を徴収しない。
art-328-12/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328-11#art-328-12/par-4
In the case falling under the preceding two paragraphs, if there are grounds prescribed in paragraph (6) of the preceding Article with respect to the filing of the remittance return, the mayor of the municipality does not collect the amount of substantial additional charge calculated on the basis of the amount of the separately taxed income levy relating to that remittance return.
machine translation, not official
**第五項** 市町村長は、第一項又は第二項の規定により徴収すべき重加算金額を決定した場合には、遅滞なく、これを特別徴収義務者に通知しなければならない。
art-328-12/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328-11#art-328-12/par-5
When the mayor of the municipality has determined the amount of substantial additional charge to be collected pursuant to paragraph (1) or (2), the mayor must notify the special collection agent of it without delay.
machine translation, not official
### 第三百二十八条の十三（分離課税に係る所得割の普通徴収） — Ordinary Collection of Separately Taxed Income Levy
caption: machine translation, not official
art-328-13 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328-13#art-328-13
**第一項** 市町村は、その年において退職手当等の支払を受けた者が第三百二十八条の六第二項に規定する分離課税に係る所得割の額を徴収された又は徴収されるべき場合において、その者のその年中における退職手当等の金額について第三百二十八条の二及び第三百二十八条の三の規定を適用して計算した税額が当該退職手当等につき第三百二十八条の五第二項の規定により徴収された又は徴収されるべき分離課税に係る所得割の額をこえるときは、第三百二十八条の四の規定にかかわらず、そのこえる金額に相当する税額を直ちに、普通徴収の方法によつて徴収しなければならない。この場合には、第三百十九条の二から第三百二十一条の二までの規定は、適用しないものとする。
art-328-13/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328-13#art-328-13/par-1
In the case where the separately taxed income levy prescribed in Article 328-6, paragraph (2) has been, or is to be, collected from a person who received payment of severance pay or other such compensation in that year, if the amount of tax calculated by applying the provisions of Articles 328-2 and 328-3 to the amount of that person's severance pay or other such compensation for that year exceeds the amount of the separately taxed income levy collected, or to be collected, with respect to that severance pay or other such compensation pursuant to Article 328-5, paragraph (2), a municipality must, notwithstanding Article 328-4, immediately collect the amount of tax equivalent to the excess by the method of ordinary collection. In this case, the provisions of Articles 319-2 through 321-2 are not to apply.
machine translation, not official
**第二項** 前項の場合には、同項の規定によつて徴収すべき税額に第三百二十八条の五第二項又は同条第三項において準用する第三百二十一条の五の二の納期限（納期限の延長があつたときは、その延長された納期限）の翌日から納付の日までの期間の日数に応じ、年十四・六パーセント（前項の税額に係る納税通知書において納付すべきこととされる日までの期間又はその日の翌日から一月を経過する日までの期間については、年七・三パーセント）の割合を乗じて計算した金額に相当する延滞金を加算して徴収しなければならない。
art-328-13/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328-13#art-328-13/par-2
In the case of the preceding paragraph, a delinquency charge equivalent to the amount calculated by multiplying the amount of tax to be collected pursuant to that paragraph by a rate of 14.6 percent per annum (7.3 percent per annum for the period up to the day on which payment is to be made as stated in the tax notice relating to the amount of tax under the preceding paragraph or the period up to the day on which one month elapses from the day following that day), in accordance with the number of days in the period from the day following the due date for payment under Article 328-5, paragraph (2) or Article 321-5-2 as applied mutatis mutandis pursuant to Article 328-5, paragraph (3) (or, if the due date for payment was extended, the extended due date for payment) until the day of payment, must be added to it and collected.
machine translation, not official
**第三項** 市町村長は、納税者が第一項の規定により普通徴収の方法によつて徴収されたことについてやむを得ない事情があると認める場合には、前項の延滞金を減免することができる。
art-328-13/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328-13#art-328-13/par-3
The mayor of the municipality may reduce or exempt the delinquency charge under the preceding paragraph if the mayor finds that there were unavoidable circumstances for a taxpayer having been subject to collection by the method of ordinary collection pursuant to paragraph (1).
machine translation, not official
**第四項** 第一項の場合において、納税者に交付すべき納税通知書は、遅くともその納期限前十日までに納税者に交付しなければならない。
art-328-13/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328-13#art-328-13/par-4
In the case of paragraph (1), the tax notice to be delivered to the taxpayer must be delivered to the taxpayer no later than 10 days before the due date for payment.
machine translation, not official
### 第三百二十八条の十四（特別徴収票） — Special Collection Record
caption: machine translation, not official
art-328-14 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328-13#art-328-14
**第一項** 第三百二十八条の五第一項に規定する特別徴収義務者は、総務省令で定めるところにより、その年において支払の確定した退職手当等について、その退職手当等の支払を受ける者の各人別に特別徴収票二通を作成し、その退職の日以後一月以内に、一通を市町村長に提出し、他の一通を退職手当等の支払を受ける者に交付しなければならない。ただし、総務省令で定める場合は、この限りでない。
art-328-14/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328-13#art-328-14/par-1
The special collection agent prescribed in Article 328-5, paragraph (1) must, as provided by Order of the Ministry of Internal Affairs and Communications, prepare two copies of a special collection record for each person who receives payment of severance pay or other such compensation, with respect to severance pay or other such compensation for which payment has been finalized in that year, and, within one month after the day of retirement, submit one copy to the mayor of the municipality and deliver the other copy to the person who receives payment of the severance pay or other such compensation; provided, however, that this does not apply in cases specified by Order of the Ministry of Internal Affairs and Communications.
machine translation, not official
### 第三百二十八条の十五（政令への委任） — Delegation to Cabinet Order
caption: machine translation, not official
art-328-15 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328-13#art-328-15
**第一項** 第三百二十八条から前条までに定めるもののほか、退職所得の金額の算定及び分離課税に係る所得割の徴収に関し必要な事項は、政令で定める。
art-328-15/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328-13#art-328-15/par-1
Beyond what is provided for in Article 328 through the preceding Article, matters necessary for the calculation of the amount of retirement income and the collection of the separately taxed income levy are specified by Cabinet Order.
machine translation, not official
### 第三百二十八条の十六（脱税、虚偽記載等の罪） — Offenses of Tax Evasion, False Entries, etc.
caption: machine translation, not official
art-328-16 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328-13#art-328-16
**第一項** 第三百二十八条の五第二項の規定により徴収して納入すべき分離課税に係る所得割の納入金の全部又は一部を納入しなかつたときは、その違反行為をした者は、十年以下の拘禁刑若しくは二百万円以下の罰金に処し、又はこれを併科する。
art-328-16/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328-13#art-328-16/par-1
If a person fails to remit all or part of the remittance of the separately taxed income levy that is to be collected and remitted pursuant to Article 328-5, paragraph (2), the person who committed the violation is to be punished by imprisonment for not more than 10 years or a fine of not more than 2,000,000 yen, or both.
machine translation, not official
**第二項** 次の各号のいずれかに該当する場合には、その違反行為をした者は、一年以下の拘禁刑又は五十万円以下の罰金に処する。
art-328-16/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328-13#art-328-16/par-2
In a case that falls under any of the following items, the person who committed the violation is to be punished by imprisonment for not more than one year or a fine of not more than 500,000 yen:
machine translation, not official
**一** 第三百二十八条の十四に規定する特別徴収票をその提出期限までに市町村長に提出せず、又は当該特別徴収票に偽りの記載をして市町村長に提出したとき。
art-328-16/par-2/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328-13#art-328-16/par-2/item-1
if the person fails to submit the special collection record prescribed in Article 328-14 to the mayor of the municipality by the deadline for filing it, or submits it to the mayor of the municipality with false entries;
machine translation, not official
**二** 第三百二十八条の十四に規定する特別徴収票をその交付の期限までに同条に規定する退職手当等の支払を受ける者に交付せず、又は当該特別徴収票に偽りの記載をして当該支払を受ける者に交付したとき。
art-328-16/par-2/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328-13#art-328-16/par-2/item-2
if the person fails to deliver the special collection record prescribed in Article 328-14 to the person receiving payment of the severance pay or other such compensation prescribed in that Article by the time limit for its delivery, or delivers it to that person receiving payment with false entries.
machine translation, not official
**第三項** 第一項の納入しなかつた金額が二百万円を超える場合には、情状により、同項の罰金の額は、同項の規定にかかわらず、二百万円を超える額でその納入しなかつた金額に相当する額以下の額とすることができる。
art-328-16/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328-13#art-328-16/par-3
Where the amount not remitted under paragraph (1) exceeds 2,000,000 yen, in light of the circumstances, the amount of the fine under that paragraph may, notwithstanding that paragraph, be an amount exceeding 2,000,000 yen and not exceeding the amount equivalent to the amount not remitted.
machine translation, not official
**第四項** 法人の代表者又は法人若しくは人の代理人、使用人その他の従業者が、その法人又は人の業務又は財産に関して第一項又は第二項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、当該各項の罰金刑を科する。
art-328-16/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328-13#art-328-16/par-4
If a representative of a corporation, or an agent, employee or other worker of a corporation or person, has committed a violation referred to in paragraph (1) or (2) in connection with the business or property of that corporation or person, in addition to punishing the offender, the fine prescribed in the relevant paragraph is to be imposed on that corporation or person.
machine translation, not official
**第五項** 前項の規定により第一項の違反行為につき法人又は人に罰金刑を科する場合における時効の期間は、同項の罪についての時効の期間による。
art-328-16/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328-13#art-328-16/par-5
In the case where a fine is imposed on a corporation or individual for a violation referred to in paragraph (1) under the provisions of the preceding paragraph, the period of prescription is the same as that for the offense referred to in paragraph (1).
machine translation, not official
**第六項** 法人でない社団又は財団で代表者又は管理人の定めのあるものについて第四項の規定の適用がある場合には、その代表者又は管理人がその訴訟行為につき当該法人でない社団又は財団で代表者又は管理人の定めのあるものを代表するほか、法人を被告人又は被疑者とする場合の刑事訴訟に関する法律の規定を準用する。
art-328-16/par-6 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328-13#art-328-16/par-6
When paragraph (4) applies to an association or foundation that is not a corporation and has a designated representative or administrator, that representative or administrator represents that association or foundation that is not a corporation and has a designated representative or administrator in its procedural acts, and in addition, the provisions of laws and regulations on criminal proceedings in the case where a corporation is the defendant or suspect apply mutatis mutandis.
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## 第六款 督促及び滞納処分 — Subsection 6 Demand and Delinquent Tax Collection Procedures
heading: machine translation, not official
ch-3/sec-1/subsec-6 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328-13#ch-3/sec-1/subsec-6
### 第三百二十九条（市町村民税に係る督促） — Demand for Municipal Inhabitant Tax
caption: machine translation, not official
art-329 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328-13#art-329
**第一項** 納税者（特別徴収の方法によつて市町村民税を徴収される納税者を除く。以下本款において同様とする。）又は特別徴収義務者が納期限（第三百二十一条の十一又は第三百二十八条の九の規定による更正又は決定があつた場合においては、不足税額又は不足金額の納期限をいい、納期限の延長があつたときは、その延長された納期限とする。以下市町村民税について同様とする。）までに市町村民税に係る地方団体の徴収金を完納しない場合においては、市町村の徴税吏員は、納期限後二十日以内に、督促状を発しなければならない。但し、繰上徴収をする場合においては、この限りでない。
art-329/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328-13#art-329/par-1
If a taxpayer (excluding a taxpayer from whom municipal inhabitant tax is collected by the method of special collection; the same applies hereinafter in this Subsection) or a special collection agent has not paid in full the local government levies relating to municipal inhabitant tax by the due date for payment (where a reassessment or determination has been made under Article 321-11 or Article 328-9, meaning the due date for payment of the shortfall tax amount or the shortfall amount, and where the due date for payment has been extended, the extended due date for payment; the same applies hereinafter to municipal inhabitant tax), a municipal tax collection official must issue a demand letter within 20 days after the due date for payment; provided, however, that this does not apply in the case of advance collection.
machine translation, not official
**第二項** 第十五条の四第一項の規定によつて徴収猶予をした市町村民税に係る地方団体の徴収金については、前項本文の規定にかかわらず、その徴収猶予をした期間内にこれを完納しない場合でなければ、督促状を発することができない。
art-329/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328-13#art-329/par-2
For local government levies relating to municipal inhabitant tax for which collection has been deferred under Article 15-4, paragraph (1), notwithstanding the main clause of the preceding paragraph, a demand letter may be issued only if they have not been paid in full within the period of the deferral of collection.
machine translation, not official
**第三項** 特別の事情がある市町村においては、当該市町村の条例で第一項に規定する期間と異なる期間を定めることができる。
art-329/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328-13#art-329/par-3
A municipality in special circumstances may, by the Municipal Ordinance of that municipality, provide for a period different from the period prescribed in paragraph (1).
machine translation, not official
### 第三百三十条（市町村民税に係る督促手数料） — Demand Fee for Municipal Inhabitant Tax
caption: machine translation, not official
art-330 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328-13#art-330
**第一項** 市町村の徴税吏員は、督促状を発した場合においては、当該市町村の条例の定めるところによつて、手数料を徴収することができる。
art-330/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328-13#art-330/par-1
When a municipal tax collection official has issued a demand letter, the official may collect a fee as provided by the Municipal Ordinance of that municipality.
machine translation, not official
### 第三百三十一条（市町村民税に係る滞納処分） — Delinquent Tax Collection Procedures for Municipal Inhabitant Tax
caption: machine translation, not official
art-331 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-331#art-331
**第一項** 市町村民税に係る滞納者が次の各号の一に該当するときは、市町村の徴税吏員は、当該市町村民税に係る地方団体の徴収金につき、滞納者の財産を差し押えなければならない。
art-331/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-331#art-331/par-1
When a person delinquent in payment of municipal inhabitant tax falls under any one of the following items, a municipal tax collection official must seize the property of the person delinquent in payment with respect to the local government levies relating to that municipal inhabitant tax.
machine translation, not official
**一** 滞納者が督促を受け、その督促状を発した日から起算して十日を経過した日までにその督促に係る市町村民税に係る地方団体の徴収金を完納しないとき。
art-331/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-331#art-331/par-1/item-1
when the person delinquent in payment has received a demand and does not pay in full, by the day on which 10 days elapse counting from the day on which the demand letter was issued, the local government levies relating to municipal inhabitant tax pertaining to that demand;
machine translation, not official
**二** 滞納者が繰上徴収に係る告知により指定された納期限までに市町村民税に係る地方団体の徴収金を完納しないとき。
art-331/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-331#art-331/par-1/item-2
when the person delinquent in payment does not pay in full the local government levies relating to municipal inhabitant tax by the due date for payment designated by the notice relating to advance collection.
machine translation, not official
**第二項** 第二次納税義務者又は保証人について前項の規定を適用する場合には、同項第一号中「督促状」とあるのは、「納付又は納入の催告書」とする。
art-331/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-331#art-331/par-2
Where the preceding paragraph is applied to a secondary taxpayer or guarantor, the term "demand letter" in item (i) of that paragraph is deemed to be replaced with "written reminder for payment or remittance."
machine translation, not official
**第三項** 市町村民税に係る地方団体の徴収金の納期限後第一項第一号に規定する十日を経過した日までに、督促を受けた滞納者につき第十三条の二第一項各号の一に該当する事実が生じたときは、市町村の徴税吏員は、直ちにその財産を差し押えることができる。
art-331/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-331#art-331/par-3
If, by the day on which the 10 days prescribed in paragraph (1), item (i) have elapsed after the due date for payment of local government levies pertaining to municipal inhabitant tax, a fact falling under any one of the items of Article 13-2, paragraph (1) arises with respect to a person delinquent in payment who has been served a demand, the municipal tax collection official may immediately seize that person's property.
machine translation, not official
**第四項** 滞納者の財産につき強制換価手続が行われた場合には、市町村の徴税吏員は、執行機関（破産法第百十四条第一号に掲げる請求権に係る市町村民税に係る地方団体の徴収金の交付要求を行う場合には、その交付要求に係る破産事件を取り扱う裁判所）に対し、滞納に係る市町村民税に係る地方団体の徴収金につき、交付要求をしなければならない。
art-331/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-331#art-331/par-4
If compulsory liquidation procedures have been carried out with respect to the property of a person delinquent in payment, the municipal tax collection official must make a request for share distribution, with respect to the local government levies pertaining to municipal inhabitant tax that are in arrears, to the enforcement agency (the court handling the bankruptcy case pertaining to the request for share distribution, where the request is made for local government levies pertaining to municipal inhabitant tax that relate to a claim listed in Article 114, item (i) of the Bankruptcy Act).
machine translation, not official
**第五項** 市町村の徴税吏員は、第一項から第三項までの規定により差押をすることができる場合において、滞納者の財産で国税徴収法第八十六条第一項各号に掲げるものにつき、すでに他の地方団体の徴収金若しくは国税の滞納処分又はこれらの滞納処分の例による処分による差押がされているときは、当該財産についての交付要求は、参加差押によりすることができる。
art-331/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-331#art-331/par-5
In a case where the municipal tax collection official may effect seizure under paragraphs (1) through (3), if property of the person delinquent in payment that is listed in the items of Article 86, paragraph (1) of the National Tax Collection Act has already been seized in a delinquent tax collection procedure for local government levies of another local government or for national taxes, or in a disposition following the example of such a delinquent tax collection procedure, a request for share distribution with respect to that property may be made by participatory seizure.
machine translation, not official
**第六項** 前各項に定めるものその他市町村民税に係る地方団体の徴収金の滞納処分については、国税徴収法に規定する滞納処分の例による。
art-331/par-6 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-331#art-331/par-6
The delinquent tax collection procedure for local government levies pertaining to municipal inhabitant tax, with respect to what is provided for in the preceding paragraphs and other matters, is to follow the example of the delinquent tax collection procedure prescribed in the National Tax Collection Act.
machine translation, not official
**第七項** 前各項の規定による処分は、当該市町村の区域外においても行うことができる。
art-331/par-7 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-331#art-331/par-7
A disposition under the preceding paragraphs may also be carried out outside the area of the municipality concerned.
machine translation, not official
### 第三百三十二条（市町村民税に係る滞納処分に関する罪） — Offenses Relating to Delinquent Tax Collection Procedures for Municipal Inhabitant Tax
caption: machine translation, not official
art-332 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-331#art-332
**第一項** 市町村民税の納税者又は特別徴収義務者が滞納処分の執行を免れる目的でその財産を隠蔽し、損壊し、若しくは市町村の不利益に処分し、その財産に係る負担を偽つて増加する行為をし、又はその現状を改変して、その財産の価額を減損し、若しくはその滞納処分に係る滞納処分費を増大させる行為をしたときは、その者は、三年以下の拘禁刑若しくは二百五十万円以下の罰金に処し、又はこれを併科する。
art-332/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-331#art-332/par-1
If a taxpayer of municipal inhabitant tax or a special collection agent, for the purpose of evading the execution of a delinquent tax collection procedure, conceals or damages that property or disposes of it to the detriment of the municipality, falsely increases the encumbrances on that property, or alters its current state so as to reduce the value of the property or increase the expenses for the delinquent tax collection procedure relating to that delinquent tax collection procedure, that person is punished by imprisonment for not more than three years or a fine of not more than 2,500,000 yen, or both.
machine translation, not official
**第二項** 納税者又は特別徴収義務者の財産を占有する第三者が納税者又は特別徴収義務者に滞納処分の執行を免れさせる目的で前項の行為をしたときも、同項と同様とする。
art-332/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-331#art-332/par-2
The same applies as under the preceding paragraph where a third party in possession of the property of a taxpayer or special collection agent commits the act set forth in the preceding paragraph for the purpose of enabling the taxpayer or special collection agent to evade the execution of the delinquent tax collection procedure.
machine translation, not official
**第三項** 情を知つて前二項の行為につき納税者若しくは特別徴収義務者又はその財産を占有する第三者の相手方となつたときは、その相手方としてその違反行為をした者は、二年以下の拘禁刑若しくは百五十万円以下の罰金に処し、又はこれを併科する。
art-332/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-331#art-332/par-3
A person who, knowing the circumstances, becomes the counterparty to an act under the preceding two paragraphs by a taxpayer or special collection agent or by a third party in possession of the property, and thereby commits the violation as the counterparty, is to be punished by imprisonment for not more than two years or a fine of not more than 1,500,000 yen, or both.
machine translation, not official
**第四項** 法人の代表者又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務又は財産に関して前三項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、当該各項の罰金刑を科する。
art-332/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-331#art-332/par-4
If a representative of a corporation, or an agent, employee or other worker of a corporation or a person, commits a violation prescribed in the preceding three paragraphs in connection with the business or property of that corporation or person, then in addition to punishing the offender, the fine prescribed in the relevant paragraphs is imposed on that corporation or person.
machine translation, not official
**第五項** 法人でない社団又は財団で代表者又は管理人の定めのあるものについて前項の規定の適用がある場合には、その代表者又は管理人がその訴訟行為につき当該法人でない社団又は財団で代表者又は管理人の定めのあるものを代表するほか、法人を被告人又は被疑者とする場合の刑事訴訟に関する法律の規定を準用する。
art-332/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-331#art-332/par-5
When the preceding paragraph applies to an association or foundation that is not a corporation and has a designated representative or administrator, that representative or administrator represents that association or foundation that is not a corporation and has a designated representative or administrator in its procedural acts, and in addition, the provisions of laws and regulations on criminal proceedings in the case where a corporation is the defendant or suspect apply mutatis mutandis.
machine translation, not official
### 第三百三十二条の二（国税徴収法の例による市町村民税に係る滞納処分に関する移転命令違反の罪） — Offense of Violating a Transfer Order in Delinquent Tax Collection Procedures for Municipal Inhabitant Tax Carried Out in Accordance with the Rules of the National Tax Collection Act
caption: machine translation, not official
art-332-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-331#art-332-2
**第一項** 第三百三十一条第六項の場合において、正当な理由がなく、国税徴収法第七十二条の二第一項ただし書の規定の例により行う市町村の徴税吏員の命令に違反したときは、その違反行為をした者は、三年以下の拘禁刑若しくは二百五十万円以下の罰金に処し、又はこれを併科する。
art-332-2/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-331#art-332-2/par-1
In the case of Article 331, paragraph (6), where a person violates, without justifiable grounds, an order of a municipal tax collection official issued in accordance with the rules of the proviso to Article 72-2, paragraph (1) of the National Tax Collection Act, the person who committed the violation is to be punished by imprisonment for not more than three years or a fine of not more than 2,500,000 yen, or both.
machine translation, not official
**第二項** 法人の代表者又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務又は財産に関して前項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、同項の罰金刑を科する。
art-332-2/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-331#art-332-2/par-2
If the representative of a corporation, or an agent, employee or other worker of a corporation or individual, has committed a violation referred to in the preceding paragraph in connection with the business or property of that corporation or individual, in addition to punishing the offender, the fine prescribed in that paragraph is to be imposed on that corporation or individual.
machine translation, not official
**第三項** 法人でない社団又は財団で代表者又は管理人の定めのあるものについて前項の規定の適用がある場合には、その代表者又は管理人がその訴訟行為につき当該法人でない社団又は財団で代表者又は管理人の定めのあるものを代表するほか、法人を被告人又は被疑者とする場合の刑事訴訟に関する法律の規定を準用する。
art-332-2/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-331#art-332-2/par-3
Where the provisions of the preceding paragraph apply to an association or foundation that is not a corporation and for which a representative or administrator is provided, in addition to its representative or administrator representing that association or foundation in its procedural acts, the provisions of laws and regulations concerning criminal proceedings in the case where a corporation is the defendant or suspect apply mutatis mutandis.
machine translation, not official
### 第三百三十三条（国税徴収法の例による市町村民税に係る滞納処分に関する検査拒否等の罪） — Offenses of Refusing Inspection, etc. Relating to Delinquent Tax Collection Procedures for Municipal Inhabitant Tax Following the Example of the National Tax Collection Act
caption: machine translation, not official
art-333 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-331#art-333
**第一項** 次の各号のいずれかに該当する場合には、その違反行為をした者は、一年以下の拘禁刑又は五十万円以下の罰金に処する。
art-333/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-331#art-333/par-1
In a case that falls under any of the following items, the person who committed the violation is to be punished by imprisonment for not more than one year or a fine of not more than 500,000 yen:
machine translation, not official
**一** 第三百三十一条第六項の場合において、国税徴収法第百四十一条の規定の例により行う市町村の徴税吏員の質問に対して答弁をせず、又は偽りの陳述をしたとき。
art-333/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-331#art-333/par-1/item-1
if, in the case of Article 331, paragraph (6), the person fails to answer, or makes a false statement, in response to questions by a municipal tax collection official conducted by following the example of the provisions of Article 141 of the National Tax Collection Act;
machine translation, not official
**二** 第三百三十一条第六項の場合において、国税徴収法第百四十一条の規定の例により行う市町村の徴税吏員の帳簿書類（同条に規定する帳簿書類をいう。次号において同じ。）その他の物件の検査を拒み、妨げ、又は忌避したとき。
art-333/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-331#art-333/par-1/item-2
if, in the case of Article 331, paragraph (6), the person refuses, obstructs or evades an inspection of books and documents (meaning the books and documents prescribed in Article 141 of the National Tax Collection Act; the same applies in the following item) or other articles conducted by a municipal tax collection official by following the example of the provisions of Article 141 of the National Tax Collection Act;
machine translation, not official
**三** 第三百三十一条第六項の場合において、国税徴収法第百四十一条の規定の例により行う市町村の徴税吏員の物件の提示又は提出の要求に対し、正当な理由がなくこれに応じず、又は偽りの記載若しくは記録をした帳簿書類その他の物件（その写しを含む。）を提示し、若しくは提出したとき。
art-333/par-1/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-331#art-333/par-1/item-3
if, in the case of Article 331, paragraph (6), the person, without justifiable grounds, fails to comply with a request by a municipal tax collection official for the presentation or submission of articles, made by following the example of the provisions of Article 141 of the National Tax Collection Act, or presents or submits books and documents or other articles (including copies thereof) containing false entries or records.
machine translation, not official
**第二項** 法人の代表者又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務又は財産に関して前項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、同項の罰金刑を科する。
art-333/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-331#art-333/par-2
Where a representative of a corporation, or an agent, employee or other worker of a corporation or person, has committed a violation set forth in the preceding paragraph in connection with the business or property of that corporation or person, in addition to punishing the offender, the fine prescribed in that paragraph is to be imposed on that corporation or person.
machine translation, not official
**第三項** 法人でない社団又は財団で代表者又は管理人の定めのあるものについて前項の規定の適用がある場合には、その代表者又は管理人がその訴訟行為につき当該法人でない社団又は財団で代表者又は管理人の定めのあるものを代表するほか、法人を被告人又は被疑者とする場合の刑事訴訟に関する法律の規定を準用する。
art-333/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-331#art-333/par-3
When the preceding paragraph applies to an association or foundation that is not a corporation and has a designated representative or administrator, that representative or administrator represents that association or foundation that is not a corporation and has a designated representative or administrator in its procedural acts, and in addition, the provisions of laws and regulations on criminal proceedings in the case where a corporation is the defendant or suspect apply mutatis mutandis.
machine translation, not official
### 第三百三十四条（国税徴収法の例による市町村民税に係る滞納処分に関する虚偽の陳述の罪） — Offense of False Statements Relating to Delinquent Tax Collection Procedures for Municipal Inhabitant Tax Following the Example of the National Tax Collection Act
caption: machine translation, not official
art-334 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-331#art-334
**第一項** 第三百三十一条第六項の場合において、国税徴収法第九十九条の二（同法第百九条第四項において準用する場合を含む。）の規定の例により市町村長に対して陳述すべき事項について虚偽の陳述をした者は、六月以下の拘禁刑又は五十万円以下の罰金に処する。
art-334/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-331#art-334/par-1
In the case of Article 331, paragraph (6), a person who makes a false statement on a matter to be stated to the mayor of the municipality by following the example of the provisions of Article 99-2 of the National Tax Collection Act (including as applied mutatis mutandis in Article 109, paragraph (4) of that Act) is punished by imprisonment for not more than six months or a fine of not more than 500,000 yen.
machine translation, not official
### 第三百三十五条（個人の道府県民税に係る督促、滞納処分等） — Demand, Delinquent Tax Collection Procedures, etc. Relating to Individual Prefectural Inhabitant Tax
caption: machine translation, not official
art-335 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-331#art-335
**第一項** 市町村は、個人の市町村民税に係る地方団体の徴収金について督促状を発し、滞納処分をし、及び交付要求をする場合には、この法律又は森林環境税及び森林環境譲与税に関する法律に特別の定めがある場合を除くほか、当該個人の道府県民税に係る地方団体の徴収金及び同法第二条第五号に規定する森林環境税に係る徴収金について併せて督促状を発し、滞納処分をし、及び交付要求をするものとする。
art-335/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-331#art-335/par-1
When a municipality issues a demand letter, carries out a delinquent tax collection procedure and makes a request for share distribution with respect to local government levies pertaining to individual municipal inhabitant tax, it is to issue a demand letter, carry out a delinquent tax collection procedure and make a request for share distribution together with respect to the local government levies pertaining to the individual prefectural inhabitant tax of that individual and the levies pertaining to the forest environment tax prescribed in Article 2, item (v) of the Act on the Forest Environment Tax and the Forest Environment Transfer Tax, except where otherwise specially provided for in this Act or that Act.
machine translation, not official
### 第三百三十六条から第三百四十条まで 〔削除 / repealed〕
art-336-to-340 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-331#art-336-to-340
**第一項** 削除
art-336-to-340/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-331#art-336-to-340/par-1
no English for this paragraph
---
## Cites
- art-292/par-1/item-3/sub-1: この項 → 地方税法 第二百九十二条第一項 (Article 292, paragraph (1)), art-292/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-292#art-292/par-1
- art-292/par-1/item-3/sub-1: 第三百二十一条の八 → 地方税法 第三百二十一条の八 (Article 321-8), art-321-8 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8
- art-292/par-1/item-3/sub-2/sub2-1: 法人税法第百四十一条第一号 → 法人税法 第百四十一条第一項第一号 (Article 141, paragraph (1), item (i)), art-141/par-1/item-1 — https://japanlaw.org/en/corporation-tax-act/art-141/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-141/par-1/item-1
- art-292/par-1/item-3/sub-2/sub2-2: 法人税法第百四十一条第一号 → 法人税法 第百四十一条第一項第一号 (Article 141, paragraph (1), item (i)), art-141/par-1/item-1 — https://japanlaw.org/en/corporation-tax-act/art-141/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-141/par-1/item-1
- art-292/par-1/item-4/sub-1: 法人税法第十五条の二 → 法人税法 第十五条の二 (Article 15-2), art-15-2 — https://japanlaw.org/en/corporation-tax-act/art-15-2 · https://japanlaw.org/l/340AC0000000034/art-15-2
- art-292/par-1/item-4/sub-1: この号 → 地方税法 第二百九十二条第一項第四号 (Article 292, paragraph (1), item (iv)), art-292/par-1/item-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-292#art-292/par-1/item-4
- art-292/par-1/item-4/sub-1: 同法第八十二条の三第一項 → 法人税法 第八十二条の三第一項 (Article 82-3, paragraph (1)), art-82-3/par-1 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-1 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-1
- art-292/par-1/item-4/sub-1: 同法第八十二条の十一第一項 → 法人税法 第八十二条の十一第一項 (Article 82-11, paragraph (1)), art-82-11/par-1 — https://japanlaw.org/en/corporation-tax-act/art-82-11/par-1 · https://japanlaw.org/l/340AC0000000034/art-82-11/par-1
- art-292/par-1/item-4/sub-1: 同法第八十二条の十九第一項 → 法人税法 第八十二条の十九第一項 (Article 82-19, paragraph (1)), art-82-19/par-1 — https://japanlaw.org/en/corporation-tax-act/art-82-19/par-1 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-1
- art-292/par-1/item-4/sub-1: 法人税法第六十八条 → 法人税法 第六十八条 (Article 68), art-68 — https://japanlaw.org/en/corporation-tax-act/art-68 · https://japanlaw.org/l/340AC0000000034/art-68
- art-292/par-1/item-4/sub-1: 租税特別措置法第三条の三第五項 → 租税特別措置法 第三条の三第五項 (Article 3-3, paragraph (5)), art-3-3/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-3-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-3-3/par-5
- art-292/par-1/item-4/sub-1: 第六条第三項 → 租税特別措置法 第六条第三項 (Article 6, paragraph (3)), art-6/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-6/par-3 · https://japanlaw.org/l/332AC0000000026/art-6/par-3
- art-292/par-1/item-4/sub-1: 第八条の三第五項 → 租税特別措置法 第八条の三第五項 (Article 8-3, paragraph (5)), art-8-3/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-8-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-8-3/par-5
- art-292/par-1/item-4/sub-1: 第九条の二第四項 → 租税特別措置法 第九条の二第四項 (Article 9-2, paragraph (4)), art-9-2/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-9-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-9-2/par-4
- art-292/par-1/item-4/sub-1: 第九条の三の二第七項 → 租税特別措置法 第九条の三の二第七項 (Article 9-3-2, paragraph (7)), art-9-3-2/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-9-3-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-9-3-2/par-7
- art-292/par-1/item-4/sub-1: 第四十一条の九第四項 → 租税特別措置法 第四十一条の九第四項 (Article 41-9, paragraph (4)), art-41-9/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-41-9/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-9/par-4
- art-292/par-1/item-4/sub-1: 第四十一条の十二第四項 → 租税特別措置法 第四十一条の十二第四項 (Article 41-12, paragraph (4)), art-41-12/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-41-12/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-12/par-4
- art-292/par-1/item-4/sub-1: 第四十一条の十二の二第七項 → 租税特別措置法 第四十一条の十二の二第七項 (Article 41-12-2, paragraph (7)), art-41-12-2/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-7
- art-292/par-1/item-4/sub-1: 第六十九条 → 法人税法 第六十九条 (Article 69), art-69 — https://japanlaw.org/en/corporation-tax-act/art-69 · https://japanlaw.org/l/340AC0000000034/art-69
- art-292/par-1/item-4/sub-1: 租税特別措置法第六十六条の七第一項 → 租税特別措置法 第六十六条の七第一項 (Article 66-7, paragraph (1)), art-66-7/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-66-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-1
- art-292/par-1/item-4/sub-1: 第六十六条の九の三第一項 → 租税特別措置法 第六十六条の九の三第一項 (Article 66-9-3, paragraph (1)), art-66-9-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-66-9-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-9-3/par-1
- art-292/par-1/item-4/sub-1: 第六十九条の二 → 法人税法 第六十九条の二 (Article 69-2), art-69-2 — https://japanlaw.org/en/corporation-tax-act/art-69-2 · https://japanlaw.org/l/340AC0000000034/art-69-2
- art-292/par-1/item-4/sub-1: 第九条の六第四項 → 租税特別措置法 第九条の六第四項 (Article 9-6, paragraph (4)), art-9-6/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-9-6/par-4 · https://japanlaw.org/l/332AC0000000026/art-9-6/par-4
- art-292/par-1/item-4/sub-1: 第九条の六の二第四項 → 租税特別措置法 第九条の六の二第四項 (Article 9-6-2, paragraph (4)), art-9-6-2/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-9-6-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-9-6-2/par-4
- art-292/par-1/item-4/sub-1: 第九条の六の三第四項 → 租税特別措置法 第九条の六の三第四項 (Article 9-6-3, paragraph (4)), art-9-6-3/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-9-6-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-9-6-3/par-4
- art-292/par-1/item-4/sub-1: 第九条の六の四第四項 → 租税特別措置法 第九条の六の四第四項 (Article 9-6-4, paragraph (4)), art-9-6-4/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-9-6-4/par-4 · https://japanlaw.org/l/332AC0000000026/art-9-6-4/par-4
- art-292/par-1/item-4/sub-1: 第七十条 → 法人税法 第七十条 (Article 70), art-70 — https://japanlaw.org/en/corporation-tax-act/art-70 · https://japanlaw.org/l/340AC0000000034/art-70
- art-292/par-1/item-4/sub-1: 租税特別措置法第四十二条の四 → 租税特別措置法 第四十二条の四 (Article 42-4), art-42-4 — https://japanlaw.org/en/special-taxation-measures-act/art-42-4 · https://japanlaw.org/l/332AC0000000026/art-42-4
- art-292/par-1/item-4/sub-1: 第四十二条の四の二 → 租税特別措置法 第四十二条の四の二 (Article 42-4-2), art-42-4-2 — https://japanlaw.org/en/special-taxation-measures-act/art-42-4-2 · https://japanlaw.org/l/332AC0000000026/art-42-4-2
- art-292/par-1/item-4/sub-1: 第四十二条の十 → 租税特別措置法 第四十二条の十 (Article 42-10), art-42-10 — https://japanlaw.org/en/special-taxation-measures-act/art-42-10 · https://japanlaw.org/l/332AC0000000026/art-42-10
- art-292/par-1/item-4/sub-1: 第一項 → 租税特別措置法 第四十二条の十第一項 (Article 42-10, paragraph (1)), art-42-10/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-42-10/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-10/par-1
- art-292/par-1/item-4/sub-1: 第三項 → 租税特別措置法 第四十二条の十第三項 (Article 42-10, paragraph (3)), art-42-10/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-42-10/par-3 · https://japanlaw.org/l/332AC0000000026/art-42-10/par-3
- art-292/par-1/item-4/sub-1: 第四項 → 租税特別措置法 第四十二条の十第四項 (Article 42-10, paragraph (4)), art-42-10/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-42-10/par-4 · https://japanlaw.org/l/332AC0000000026/art-42-10/par-4
- art-292/par-1/item-4/sub-1: 第七項 → 租税特別措置法 第四十二条の十第七項 (Article 42-10, paragraph (7)), art-42-10/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-42-10/par-7 · https://japanlaw.org/l/332AC0000000026/art-42-10/par-7
- art-292/par-1/item-4/sub-1: 第四十二条の十一 → 租税特別措置法 第四十二条の十一 (Article 42-11), art-42-11 — https://japanlaw.org/en/special-taxation-measures-act/art-42-11 · https://japanlaw.org/l/332AC0000000026/art-42-11
- art-292/par-1/item-4/sub-1: 第一項 → 租税特別措置法 第四十二条の十一第一項 (Article 42-11, paragraph (1)), art-42-11/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-42-11/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-11/par-1
- art-292/par-1/item-4/sub-1: 第三項から第五項まで → 租税特別措置法 第四十二条の十一第三項 (Article 42-11, paragraph (3)), art-42-11/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-42-11/par-3 · https://japanlaw.org/l/332AC0000000026/art-42-11/par-3
- art-292/par-1/item-4/sub-1: 第三項から第五項まで → 租税特別措置法 第四十二条の十一第四項 (Article 42-11, paragraph (4)), art-42-11/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-42-11/par-4 · https://japanlaw.org/l/332AC0000000026/art-42-11/par-4
- art-292/par-1/item-4/sub-1: 第三項から第五項まで → 租税特別措置法 第四十二条の十一第五項 (Article 42-11, paragraph (5)), art-42-11/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-42-11/par-5 · https://japanlaw.org/l/332AC0000000026/art-42-11/par-5
- art-292/par-1/item-4/sub-1: 第八項 → 租税特別措置法 第四十二条の十一第八項 (Article 42-11, paragraph (8)), art-42-11/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-42-11/par-8 · https://japanlaw.org/l/332AC0000000026/art-42-11/par-8
- art-292/par-1/item-4/sub-1: 第四十二条の十一の二 → 租税特別措置法 第四十二条の十一の二 (Article 42-11-2), art-42-11-2 — https://japanlaw.org/en/special-taxation-measures-act/art-42-11-2 · https://japanlaw.org/l/332AC0000000026/art-42-11-2
- art-292/par-1/item-4/sub-1: 第一項 → 租税特別措置法 第四十二条の十一の二第一項 (Article 42-11-2, paragraph (1)), art-42-11-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-42-11-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-11-2/par-1
- art-292/par-1/item-4/sub-1: 第三項 → 租税特別措置法 第四十二条の十一の二第三項 (Article 42-11-2, paragraph (3)), art-42-11-2/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-42-11-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-42-11-2/par-3
- art-292/par-1/item-4/sub-1: 第四項 → 租税特別措置法 第四十二条の十一の二第四項 (Article 42-11-2, paragraph (4)), art-42-11-2/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-42-11-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-42-11-2/par-4
- art-292/par-1/item-4/sub-1: 第七項 → 租税特別措置法 第四十二条の十一の二第七項 (Article 42-11-2, paragraph (7)), art-42-11-2/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-42-11-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-42-11-2/par-7
- art-292/par-1/item-4/sub-1: 第四十二条の十二 → 租税特別措置法 第四十二条の十二 (Article 42-12), art-42-12 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12 · https://japanlaw.org/l/332AC0000000026/art-42-12
- art-292/par-1/item-4/sub-1: 第一項 → 租税特別措置法 第四十二条の十二第一項 (Article 42-12, paragraph (1)), art-42-12/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-12/par-1
- art-292/par-1/item-4/sub-1: 第三項から第五項まで → 租税特別措置法 第四十二条の十二第三項 (Article 42-12, paragraph (3)), art-42-12/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12/par-3 · https://japanlaw.org/l/332AC0000000026/art-42-12/par-3
- art-292/par-1/item-4/sub-1: 第三項から第五項まで → 租税特別措置法 第四十二条の十二第四項 (Article 42-12, paragraph (4)), art-42-12/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12/par-4 · https://japanlaw.org/l/332AC0000000026/art-42-12/par-4
- art-292/par-1/item-4/sub-1: 第三項から第五項まで → 租税特別措置法 第四十二条の十二第五項 (Article 42-12, paragraph (5)), art-42-12/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12/par-5 · https://japanlaw.org/l/332AC0000000026/art-42-12/par-5
- art-292/par-1/item-4/sub-1: 第八項 → 租税特別措置法 第四十二条の十二第八項 (Article 42-12, paragraph (8)), art-42-12/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12/par-8 · https://japanlaw.org/l/332AC0000000026/art-42-12/par-8
- art-292/par-1/item-4/sub-1: 第四十二条の十二の二 → 租税特別措置法 第四十二条の十二の二 (Article 42-12-2), art-42-12-2 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-2 · https://japanlaw.org/l/332AC0000000026/art-42-12-2
- art-292/par-1/item-4/sub-1: 第四十二条の十二の五 → 租税特別措置法 第四十二条の十二の五 (Article 42-12-5), art-42-12-5 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-5 · https://japanlaw.org/l/332AC0000000026/art-42-12-5
- art-292/par-1/item-4/sub-1: 第四十二条の十二の六 → 租税特別措置法 第四十二条の十二の六 (Article 42-12-6), art-42-12-6 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6 · https://japanlaw.org/l/332AC0000000026/art-42-12-6
- art-292/par-1/item-4/sub-1: 第一項 → 租税特別措置法 第四十二条の十二の六第一項 (Article 42-12-6, paragraph (1)), art-42-12-6/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-1
- art-292/par-1/item-4/sub-1: 第九項から第十一項まで → 租税特別措置法 第四十二条の十二の六第十項 (Article 42-12-6, paragraph (10)), art-42-12-6/par-10 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-10 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-10
- art-292/par-1/item-4/sub-1: 第九項から第十一項まで → 租税特別措置法 第四十二条の十二の六第十一項 (Article 42-12-6, paragraph (11)), art-42-12-6/par-11 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-11 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-11
- art-292/par-1/item-4/sub-1: 第九項から第十一項まで → 租税特別措置法 第四十二条の十二の六第九項 (Article 42-12-6, paragraph (9)), art-42-12-6/par-9 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-9 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-9
- art-292/par-1/item-4/sub-1: 第十九項 → 租税特別措置法 第四十二条の十二の六第十九項 (Article 42-12-6, paragraph (19)), art-42-12-6/par-19 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-19 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-19
- art-292/par-1/item-4/sub-1: 第四十二条の十二の七 → 租税特別措置法 第四十二条の十二の七 (Article 42-12-7), art-42-12-7 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-7 · https://japanlaw.org/l/332AC0000000026/art-42-12-7
- art-292/par-1/item-4/sub-1: 第一項 → 租税特別措置法 第四十二条の十二の七第一項 (Article 42-12-7, paragraph (1)), art-42-12-7/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-12-7/par-1
- art-292/par-1/item-4/sub-1: 第五項 → 租税特別措置法 第四十二条の十二の七第五項 (Article 42-12-7, paragraph (5)), art-42-12-7/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-7/par-5 · https://japanlaw.org/l/332AC0000000026/art-42-12-7/par-5
- art-292/par-1/item-4/sub-1: 第六項 → 租税特別措置法 第四十二条の十二の七第六項 (Article 42-12-7, paragraph (6)), art-42-12-7/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-7/par-6 · https://japanlaw.org/l/332AC0000000026/art-42-12-7/par-6
- art-292/par-1/item-4/sub-1: 第八項 → 租税特別措置法 第四十二条の十二の七第八項 (Article 42-12-7, paragraph (8)), art-42-12-7/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-7/par-8 · https://japanlaw.org/l/332AC0000000026/art-42-12-7/par-8
- art-292/par-1/item-4/sub-1: 第九項 → 租税特別措置法 第四十二条の十二の七第九項 (Article 42-12-7, paragraph (9)), art-42-12-7/par-9 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-7/par-9 · https://japanlaw.org/l/332AC0000000026/art-42-12-7/par-9
- art-292/par-1/item-4/sub-1: 第十二項 → 租税特別措置法 第四十二条の十二の七第十二項 (Article 42-12-7, paragraph (12)), art-42-12-7/par-12 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-7/par-12 · https://japanlaw.org/l/332AC0000000026/art-42-12-7/par-12
- art-292/par-1/item-4/sub-1: 第六十六条の七 → 租税特別措置法 第六十六条の七 (Article 66-7), art-66-7 — https://japanlaw.org/en/special-taxation-measures-act/art-66-7 · https://japanlaw.org/l/332AC0000000026/art-66-7
- art-292/par-1/item-4/sub-1: 第二項 → 租税特別措置法 第六十六条の七第二項 (Article 66-7, paragraph (2)), art-66-7/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-66-7/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-2
- art-292/par-1/item-4/sub-1: 第六項 → 租税特別措置法 第六十六条の七第六項 (Article 66-7, paragraph (6)), art-66-7/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-66-7/par-6 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-6
- art-292/par-1/item-4/sub-1: 第十項から第十三項まで → 租税特別措置法 第六十六条の七第十項 (Article 66-7, paragraph (10)), art-66-7/par-10 — https://japanlaw.org/en/special-taxation-measures-act/art-66-7/par-10 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-10
- art-292/par-1/item-4/sub-1: 第十項から第十三項まで → 租税特別措置法 第六十六条の七第十一項 (Article 66-7, paragraph (11)), art-66-7/par-11 — https://japanlaw.org/en/special-taxation-measures-act/art-66-7/par-11 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-11
- art-292/par-1/item-4/sub-1: 第十項から第十三項まで → 租税特別措置法 第六十六条の七第十二項 (Article 66-7, paragraph (12)), art-66-7/par-12 — https://japanlaw.org/en/special-taxation-measures-act/art-66-7/par-12 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-12
- art-292/par-1/item-4/sub-1: 第十項から第十三項まで → 租税特別措置法 第六十六条の七第十三項 (Article 66-7, paragraph (13)), art-66-7/par-13 — https://japanlaw.org/en/special-taxation-measures-act/art-66-7/par-13 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-13
- art-292/par-1/item-4/sub-1: 第六十六条の九の三 → 租税特別措置法 第六十六条の九の三 (Article 66-9-3), art-66-9-3 — https://japanlaw.org/en/special-taxation-measures-act/art-66-9-3 · https://japanlaw.org/l/332AC0000000026/art-66-9-3
- art-292/par-1/item-4/sub-1: 第二項 → 租税特別措置法 第六十六条の九の三第二項 (Article 66-9-3, paragraph (2)), art-66-9-3/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-66-9-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-9-3/par-2
- art-292/par-1/item-4/sub-1: 第五項 → 租税特別措置法 第六十六条の九の三第五項 (Article 66-9-3, paragraph (5)), art-66-9-3/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-66-9-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-66-9-3/par-5
- art-292/par-1/item-4/sub-1: 第九項から第十二項まで → 租税特別措置法 第六十六条の九の三第十項 (Article 66-9-3, paragraph (10)), art-66-9-3/par-10 — https://japanlaw.org/en/special-taxation-measures-act/art-66-9-3/par-10 · https://japanlaw.org/l/332AC0000000026/art-66-9-3/par-10
- art-292/par-1/item-4/sub-1: 第九項から第十二項まで → 租税特別措置法 第六十六条の九の三第十一項 (Article 66-9-3, paragraph (11)), art-66-9-3/par-11 — https://japanlaw.org/en/special-taxation-measures-act/art-66-9-3/par-11 · https://japanlaw.org/l/332AC0000000026/art-66-9-3/par-11
- art-292/par-1/item-4/sub-1: 第九項から第十二項まで → 租税特別措置法 第六十六条の九の三第十二項 (Article 66-9-3, paragraph (12)), art-66-9-3/par-12 — https://japanlaw.org/en/special-taxation-measures-act/art-66-9-3/par-12 · https://japanlaw.org/l/332AC0000000026/art-66-9-3/par-12
- art-292/par-1/item-4/sub-1: 第九項から第十二項まで → 租税特別措置法 第六十六条の九の三第九項 (Article 66-9-3, paragraph (9)), art-66-9-3/par-9 — https://japanlaw.org/en/special-taxation-measures-act/art-66-9-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-66-9-3/par-9
- art-292/par-1/item-4/sub-2: 法人税法第百四十五条の二第一項 → 法人税法 第百四十五条の二第一項 (Article 145-2, paragraph (1)), art-145-2/par-1 — https://japanlaw.org/en/corporation-tax-act/art-145-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-145-2/par-1
- art-292/par-1/item-4/sub-2: 同法第百四十五条の六第一項 → 法人税法 第百四十五条の六第一項 (Article 145-6, paragraph (1)), art-145-6/par-1 — https://japanlaw.org/en/corporation-tax-act/art-145-6/par-1 · https://japanlaw.org/l/340AC0000000034/art-145-6/par-1
- art-292/par-1/item-4/sub-2: 法人税法第百四十四条 → 法人税法 第百四十四条 (Article 144), art-144 — https://japanlaw.org/en/corporation-tax-act/art-144 · https://japanlaw.org/l/340AC0000000034/art-144
- art-292/par-1/item-4/sub-2: 租税特別措置法第九条の三の二第七項 → 租税特別措置法 第九条の三の二第七項 (Article 9-3-2, paragraph (7)), art-9-3-2/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-9-3-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-9-3-2/par-7
- art-292/par-1/item-4/sub-2: 第四十一条の九第四項 → 租税特別措置法 第四十一条の九第四項 (Article 41-9, paragraph (4)), art-41-9/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-41-9/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-9/par-4
- art-292/par-1/item-4/sub-2: 第四十一条の十二第四項 → 租税特別措置法 第四十一条の十二第四項 (Article 41-12, paragraph (4)), art-41-12/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-41-12/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-12/par-4
- art-292/par-1/item-4/sub-2: 第四十一条の十二の二第七項 → 租税特別措置法 第四十一条の十二の二第七項 (Article 41-12-2, paragraph (7)), art-41-12-2/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-7
- art-292/par-1/item-4/sub-2: 第四十一条の二十二第二項 → 租税特別措置法 第四十一条の二十二第二項 (Article 41-22, paragraph (2)), art-41-22/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-22/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-22/par-2
- art-292/par-1/item-4/sub-2: 法人税法第六十八条 → 法人税法 第六十八条 (Article 68), art-68 — https://japanlaw.org/en/corporation-tax-act/art-68 · https://japanlaw.org/l/340AC0000000034/art-68
- art-292/par-1/item-4/sub-2: 第百四十四条の二 → 法人税法 第百四十四条の二 (Article 144-2), art-144-2 — https://japanlaw.org/en/corporation-tax-act/art-144-2 · https://japanlaw.org/l/340AC0000000034/art-144-2
- art-292/par-1/item-4/sub-2: 第百四十四条の二の二 → 法人税法 第百四十四条の二の二 (Article 144-2-2), art-144-2-2 — https://japanlaw.org/en/corporation-tax-act/art-144-2-2 · https://japanlaw.org/l/340AC0000000034/art-144-2-2
- art-292/par-1/item-4/sub-2: 第九条の六第四項 → 租税特別措置法 第九条の六第四項 (Article 9-6, paragraph (4)), art-9-6/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-9-6/par-4 · https://japanlaw.org/l/332AC0000000026/art-9-6/par-4
- art-292/par-1/item-4/sub-2: 第九条の六の二第四項 → 租税特別措置法 第九条の六の二第四項 (Article 9-6-2, paragraph (4)), art-9-6-2/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-9-6-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-9-6-2/par-4
- art-292/par-1/item-4/sub-2: 第九条の六の三第四項 → 租税特別措置法 第九条の六の三第四項 (Article 9-6-3, paragraph (4)), art-9-6-3/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-9-6-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-9-6-3/par-4
- art-292/par-1/item-4/sub-2: 第九条の六の四第四項 → 租税特別措置法 第九条の六の四第四項 (Article 9-6-4, paragraph (4)), art-9-6-4/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-9-6-4/par-4 · https://japanlaw.org/l/332AC0000000026/art-9-6-4/par-4
- art-292/par-1/item-4/sub-2: 租税特別措置法第四十二条の四 → 租税特別措置法 第四十二条の四 (Article 42-4), art-42-4 — https://japanlaw.org/en/special-taxation-measures-act/art-42-4 · https://japanlaw.org/l/332AC0000000026/art-42-4
- art-292/par-1/item-4/sub-2: 第四十二条の四の二 → 租税特別措置法 第四十二条の四の二 (Article 42-4-2), art-42-4-2 — https://japanlaw.org/en/special-taxation-measures-act/art-42-4-2 · https://japanlaw.org/l/332AC0000000026/art-42-4-2
- art-292/par-1/item-4/sub-2: 第四十二条の十 → 租税特別措置法 第四十二条の十 (Article 42-10), art-42-10 — https://japanlaw.org/en/special-taxation-measures-act/art-42-10 · https://japanlaw.org/l/332AC0000000026/art-42-10
- art-292/par-1/item-4/sub-2: 第一項 → 租税特別措置法 第四十二条の十第一項 (Article 42-10, paragraph (1)), art-42-10/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-42-10/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-10/par-1
- art-292/par-1/item-4/sub-2: 第三項 → 租税特別措置法 第四十二条の十第三項 (Article 42-10, paragraph (3)), art-42-10/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-42-10/par-3 · https://japanlaw.org/l/332AC0000000026/art-42-10/par-3
- art-292/par-1/item-4/sub-2: 第四項 → 租税特別措置法 第四十二条の十第四項 (Article 42-10, paragraph (4)), art-42-10/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-42-10/par-4 · https://japanlaw.org/l/332AC0000000026/art-42-10/par-4
- art-292/par-1/item-4/sub-2: 第七項 → 租税特別措置法 第四十二条の十第七項 (Article 42-10, paragraph (7)), art-42-10/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-42-10/par-7 · https://japanlaw.org/l/332AC0000000026/art-42-10/par-7
- art-292/par-1/item-4/sub-2: 第四十二条の十一 → 租税特別措置法 第四十二条の十一 (Article 42-11), art-42-11 — https://japanlaw.org/en/special-taxation-measures-act/art-42-11 · https://japanlaw.org/l/332AC0000000026/art-42-11
- art-292/par-1/item-4/sub-2: 第一項 → 租税特別措置法 第四十二条の十一第一項 (Article 42-11, paragraph (1)), art-42-11/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-42-11/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-11/par-1
- art-292/par-1/item-4/sub-2: 第三項から第五項まで → 租税特別措置法 第四十二条の十一第三項 (Article 42-11, paragraph (3)), art-42-11/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-42-11/par-3 · https://japanlaw.org/l/332AC0000000026/art-42-11/par-3
- art-292/par-1/item-4/sub-2: 第三項から第五項まで → 租税特別措置法 第四十二条の十一第四項 (Article 42-11, paragraph (4)), art-42-11/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-42-11/par-4 · https://japanlaw.org/l/332AC0000000026/art-42-11/par-4
- art-292/par-1/item-4/sub-2: 第三項から第五項まで → 租税特別措置法 第四十二条の十一第五項 (Article 42-11, paragraph (5)), art-42-11/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-42-11/par-5 · https://japanlaw.org/l/332AC0000000026/art-42-11/par-5
- art-292/par-1/item-4/sub-2: 第八項 → 租税特別措置法 第四十二条の十一第八項 (Article 42-11, paragraph (8)), art-42-11/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-42-11/par-8 · https://japanlaw.org/l/332AC0000000026/art-42-11/par-8
- art-292/par-1/item-4/sub-2: 第四十二条の十一の二 → 租税特別措置法 第四十二条の十一の二 (Article 42-11-2), art-42-11-2 — https://japanlaw.org/en/special-taxation-measures-act/art-42-11-2 · https://japanlaw.org/l/332AC0000000026/art-42-11-2
- art-292/par-1/item-4/sub-2: 第一項 → 租税特別措置法 第四十二条の十一の二第一項 (Article 42-11-2, paragraph (1)), art-42-11-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-42-11-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-11-2/par-1
- art-292/par-1/item-4/sub-2: 第三項 → 租税特別措置法 第四十二条の十一の二第三項 (Article 42-11-2, paragraph (3)), art-42-11-2/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-42-11-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-42-11-2/par-3
- art-292/par-1/item-4/sub-2: 第四項 → 租税特別措置法 第四十二条の十一の二第四項 (Article 42-11-2, paragraph (4)), art-42-11-2/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-42-11-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-42-11-2/par-4
- art-292/par-1/item-4/sub-2: 第七項 → 租税特別措置法 第四十二条の十一の二第七項 (Article 42-11-2, paragraph (7)), art-42-11-2/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-42-11-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-42-11-2/par-7
- art-292/par-1/item-4/sub-2: 第四十二条の十二 → 租税特別措置法 第四十二条の十二 (Article 42-12), art-42-12 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12 · https://japanlaw.org/l/332AC0000000026/art-42-12
- art-292/par-1/item-4/sub-2: 第一項 → 租税特別措置法 第四十二条の十二第一項 (Article 42-12, paragraph (1)), art-42-12/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-12/par-1
- art-292/par-1/item-4/sub-2: 第三項から第五項まで → 租税特別措置法 第四十二条の十二第三項 (Article 42-12, paragraph (3)), art-42-12/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12/par-3 · https://japanlaw.org/l/332AC0000000026/art-42-12/par-3
- art-292/par-1/item-4/sub-2: 第三項から第五項まで → 租税特別措置法 第四十二条の十二第四項 (Article 42-12, paragraph (4)), art-42-12/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12/par-4 · https://japanlaw.org/l/332AC0000000026/art-42-12/par-4
- art-292/par-1/item-4/sub-2: 第三項から第五項まで → 租税特別措置法 第四十二条の十二第五項 (Article 42-12, paragraph (5)), art-42-12/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12/par-5 · https://japanlaw.org/l/332AC0000000026/art-42-12/par-5
- art-292/par-1/item-4/sub-2: 第八項 → 租税特別措置法 第四十二条の十二第八項 (Article 42-12, paragraph (8)), art-42-12/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12/par-8 · https://japanlaw.org/l/332AC0000000026/art-42-12/par-8
- art-292/par-1/item-4/sub-2: 第四十二条の十二の二 → 租税特別措置法 第四十二条の十二の二 (Article 42-12-2), art-42-12-2 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-2 · https://japanlaw.org/l/332AC0000000026/art-42-12-2
- art-292/par-1/item-4/sub-2: 第四十二条の十二の五 → 租税特別措置法 第四十二条の十二の五 (Article 42-12-5), art-42-12-5 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-5 · https://japanlaw.org/l/332AC0000000026/art-42-12-5
- art-292/par-1/item-4/sub-2: 第四十二条の十二の六 → 租税特別措置法 第四十二条の十二の六 (Article 42-12-6), art-42-12-6 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6 · https://japanlaw.org/l/332AC0000000026/art-42-12-6
- art-292/par-1/item-4/sub-2: 第一項 → 租税特別措置法 第四十二条の十二の六第一項 (Article 42-12-6, paragraph (1)), art-42-12-6/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-1
- art-292/par-1/item-4/sub-2: 第九項から第十一項まで → 租税特別措置法 第四十二条の十二の六第十項 (Article 42-12-6, paragraph (10)), art-42-12-6/par-10 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-10 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-10
- art-292/par-1/item-4/sub-2: 第九項から第十一項まで → 租税特別措置法 第四十二条の十二の六第十一項 (Article 42-12-6, paragraph (11)), art-42-12-6/par-11 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-11 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-11
- art-292/par-1/item-4/sub-2: 第九項から第十一項まで → 租税特別措置法 第四十二条の十二の六第九項 (Article 42-12-6, paragraph (9)), art-42-12-6/par-9 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-9 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-9
- art-292/par-1/item-4/sub-2: 第十九項 → 租税特別措置法 第四十二条の十二の六第十九項 (Article 42-12-6, paragraph (19)), art-42-12-6/par-19 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-19 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-19
- art-292/par-1/item-4/sub-2: 第四十二条の十二の七 → 租税特別措置法 第四十二条の十二の七 (Article 42-12-7), art-42-12-7 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-7 · https://japanlaw.org/l/332AC0000000026/art-42-12-7
- art-292/par-1/item-4/sub-2: 第一項 → 租税特別措置法 第四十二条の十二の七第一項 (Article 42-12-7, paragraph (1)), art-42-12-7/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-12-7/par-1
- art-292/par-1/item-4/sub-2: 第五項 → 租税特別措置法 第四十二条の十二の七第五項 (Article 42-12-7, paragraph (5)), art-42-12-7/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-7/par-5 · https://japanlaw.org/l/332AC0000000026/art-42-12-7/par-5
- art-292/par-1/item-4/sub-2: 第六項 → 租税特別措置法 第四十二条の十二の七第六項 (Article 42-12-7, paragraph (6)), art-42-12-7/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-7/par-6 · https://japanlaw.org/l/332AC0000000026/art-42-12-7/par-6
- art-292/par-1/item-4/sub-2: 第八項 → 租税特別措置法 第四十二条の十二の七第八項 (Article 42-12-7, paragraph (8)), art-42-12-7/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-7/par-8 · https://japanlaw.org/l/332AC0000000026/art-42-12-7/par-8
- art-292/par-1/item-4/sub-2: 第九項 → 租税特別措置法 第四十二条の十二の七第九項 (Article 42-12-7, paragraph (9)), art-42-12-7/par-9 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-7/par-9 · https://japanlaw.org/l/332AC0000000026/art-42-12-7/par-9
- art-292/par-1/item-4/sub-2: 第十二項 → 租税特別措置法 第四十二条の十二の七第十二項 (Article 42-12-7, paragraph (12)), art-42-12-7/par-12 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-7/par-12 · https://japanlaw.org/l/332AC0000000026/art-42-12-7/par-12
- art-292/par-1/item-4/sub-2/sub2-1: 法人税法第百四十一条第一号 → 法人税法 第百四十一条第一項第一号 (Article 141, paragraph (1), item (i)), art-141/par-1/item-1 — https://japanlaw.org/en/corporation-tax-act/art-141/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-141/par-1/item-1
- art-292/par-1/item-4/sub-2/sub2-2: 法人税法第百四十一条第一号 → 法人税法 第百四十一条第一項第一号 (Article 141, paragraph (1), item (i)), art-141/par-1/item-1 — https://japanlaw.org/en/corporation-tax-act/art-141/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-141/par-1/item-1
- art-292/par-1/item-4-2/sub-1: 第三百二十一条の八第一項 → 地方税法 第三百二十一条の八第一項 (Article 321-8, paragraph (1)), art-321-8/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-1
- art-292/par-1/item-4-2/sub-1: 法人税法第二条第十六号 → 法人税法 第二条第一項第十六号 (Article 2, paragraph (1), item (xvi)), art-2/par-1/item-16 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-16 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-16
- art-292/par-1/item-4-2/sub-1/sub2-1: 会社法第四百四十六条 → 会社法 第四百四十六条 (Article 446), art-446 — https://japanlaw.org/en/companies-act/art-446 · https://japanlaw.org/l/417AC0000000086/art-446
- art-292/par-1/item-4-2/sub-1/sub2-1: 同法第四百四十七条 → 会社法 第四百四十七条 (Article 447), art-447 — https://japanlaw.org/en/companies-act/art-447 · https://japanlaw.org/l/417AC0000000086/art-447
- art-292/par-1/item-4-2/sub-1/sub2-1: 第四百四十八条 → 会社法 第四百四十八条 (Article 448), art-448 — https://japanlaw.org/en/companies-act/art-448 · https://japanlaw.org/l/417AC0000000086/art-448
- art-292/par-1/item-4-2/sub-1/sub2-1: 同法第四百五十条 → 会社法 第四百五十条 (Article 450), art-450 — https://japanlaw.org/en/companies-act/art-450 · https://japanlaw.org/l/417AC0000000086/art-450
- art-292/par-1/item-4-2/sub-1/sub2-1: 同法第四百四十八条第一項第二号 → 会社法 第四百四十八条第一項第二号 (Article 448, paragraph (1), item (ii)), art-448/par-1/item-2 — https://japanlaw.org/en/companies-act/art-448/par-1/item-2 · https://japanlaw.org/l/417AC0000000086/art-448/par-1/item-2
- art-292/par-1/item-4-2/sub-1/sub2-2: 第六十四条 → 地方税法 第六十四条 (Article 64), art-64 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-2/sec-1/from-art-59#art-64
- art-292/par-1/item-4-2/sub-1/sub2-2: 第二百八十九条第一項 → 地方税法 第二百八十九条第一項 (Article 289, paragraph (1)), art-289/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-2/sec-10/from-art-280#art-289/par-1
- art-292/par-1/item-4-2/sub-1/sub2-2: 会社法整備法第一条 → e-Gov law 417AC0000000087, 第一条 (Article 1), art-1 — not held in this collection
- art-292/par-1/item-4-2/sub-1/sub2-2: 第四十六条 → 地方税法 第四十六条 (Article 46), art-46 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-2/sec-1/from-art-45-3-3#art-46
- art-292/par-1/item-4-2/sub-1/sub2-3: 会社法第四百四十六条 → 会社法 第四百四十六条 (Article 446), art-446 — https://japanlaw.org/en/companies-act/art-446 · https://japanlaw.org/l/417AC0000000086/art-446
- art-292/par-1/item-4-2/sub-1/sub2-3: 同法第四百四十七条 → 会社法 第四百四十七条 (Article 447), art-447 — https://japanlaw.org/en/companies-act/art-447 · https://japanlaw.org/l/417AC0000000086/art-447
- art-292/par-1/item-4-2/sub-1/sub2-3: 第四百四十八条 → 会社法 第四百四十八条 (Article 448), art-448 — https://japanlaw.org/en/companies-act/art-448 · https://japanlaw.org/l/417AC0000000086/art-448
- art-292/par-1/item-4-2/sub-1/sub2-3: 同法第四百五十二条 → 会社法 第四百五十二条 (Article 452), art-452 — https://japanlaw.org/en/companies-act/art-452 · https://japanlaw.org/l/417AC0000000086/art-452
- art-292/par-1/item-4-2/sub-2: 第三百二十一条の八第一項 → 地方税法 第三百二十一条の八第一項 (Article 321-8, paragraph (1)), art-321-8/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-1
- art-292/par-1/item-4-2/sub-2: 法人税法第七十一条第一項 → 法人税法 第七十一条第一項 (Article 71, paragraph (1)), art-71/par-1 — https://japanlaw.org/en/corporation-tax-act/art-71/par-1 · https://japanlaw.org/l/340AC0000000034/art-71/par-1
- art-292/par-1/item-4-2/sub-2: 同法第七十二条第一項 → 法人税法 第七十二条第一項 (Article 72, paragraph (1)), art-72/par-1 — https://japanlaw.org/en/corporation-tax-act/art-72/par-1 · https://japanlaw.org/l/340AC0000000034/art-72/par-1
- art-292/par-1/item-4-2/sub-2: 第百四十四条の三第一項 → 法人税法 第百四十四条の三第一項 (Article 144-3, paragraph (1)), art-144-3/par-1 — https://japanlaw.org/en/corporation-tax-act/art-144-3/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-3/par-1
- art-292/par-1/item-4-2/sub-2: 同法第百四十四条の四第一項 → 法人税法 第百四十四条の四第一項 (Article 144-4, paragraph (1)), art-144-4/par-1 — https://japanlaw.org/en/corporation-tax-act/art-144-4/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-4/par-1
- art-292/par-1/item-4-2/sub-2: 第三百二十一条の八第二項 → 地方税法 第三百二十一条の八第二項 (Article 321-8, paragraph (2)), art-321-8/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-2
- art-292/par-1/item-4-2/sub-2: 同法第二条第十六号 → 法人税法 第二条第一項第十六号 (Article 2, paragraph (1), item (xvi)), art-2/par-1/item-16 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-16 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-16
- art-292/par-1/item-5: 所得税法第二十八条第一項 → 所得税法 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — https://japanlaw.org/en/income-tax-act/art-28/par-1 · https://japanlaw.org/l/340AC0000000033/art-28/par-1
- art-292/par-1/item-6: 所得税法第三十条第一項 → 所得税法 第三十条第一項 (Article 30, paragraph (1)), art-30/par-1 — https://japanlaw.org/en/income-tax-act/art-30/par-1 · https://japanlaw.org/l/340AC0000000033/art-30/par-1
- art-292/par-1/item-6: 同法第三十一条 → 所得税法 第三十一条 (Article 31), art-31 — https://japanlaw.org/en/income-tax-act/art-31 · https://japanlaw.org/l/340AC0000000033/art-31
- art-292/par-1/item-6: 租税特別措置法第二十九条の五 → 租税特別措置法 第二十九条の四 (Article 29-4), art-29-4 — https://japanlaw.org/en/special-taxation-measures-act/art-29-4 · https://japanlaw.org/l/332AC0000000026/art-29-4
- art-292/par-1/item-7: 第三百十三条第三項 → 地方税法 第三百十三条第三項 (Article 313, paragraph (3)), art-313/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-313#art-313/par-3
- art-292/par-1/item-7: 同条第四項 → 地方税法 第三百十三条第四項 (Article 313, paragraph (4)), art-313/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-313#art-313/par-4
- art-292/par-1/item-7: この条 → 地方税法 第二百九十二条 (Article 292), art-292 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-292#art-292
- art-292/par-1/item-7: 第二百九十五条 → 地方税法 第二百九十五条 (Article 295), art-295 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-293#art-295
- art-292/par-1/item-7: 第三百十三条から第三百十七条の三まで → 地方税法 第三百十三条 (Article 313), art-313 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-313#art-313
- art-292/par-1/item-7: 第三百十三条から第三百十七条の三まで → 地方税法 第三百十四条 (Article 314), art-314 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314#art-314
- art-292/par-1/item-7: 第三百十三条から第三百十七条の三まで → 地方税法 第三百十四条の二 (Article 314-2), art-314-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2
- art-292/par-1/item-7: 第三百十三条から第三百十七条の三まで → 地方税法 第三百十四条の三 (Article 314-3), art-314-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-3#art-314-3
- art-292/par-1/item-7: 第三百十三条から第三百十七条の三まで → 地方税法 第三百十四条の四 (Article 314-4), art-314-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-3#art-314-4
- art-292/par-1/item-7: 第三百十三条から第三百十七条の三まで → 地方税法 第三百十四条の五 (Article 314-5), art-314-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-3#art-314-5
- art-292/par-1/item-7: 第三百十三条から第三百十七条の三まで → 地方税法 第三百十四条の六 (Article 314-6), art-314-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-3#art-314-6
- art-292/par-1/item-7: 第三百十三条から第三百十七条の三まで → 地方税法 第三百十四条の七 (Article 314-7), art-314-7 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-7#art-314-7
- art-292/par-1/item-7: 第三百十三条から第三百十七条の三まで → 地方税法 第三百十四条の八 (Article 314-8), art-314-8 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-8#art-314-8
- art-292/par-1/item-7: 第三百十三条から第三百十七条の三まで → 地方税法 第三百十四条の九 (Article 314-9), art-314-9 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-8#art-314-9
- art-292/par-1/item-7: 第三百十三条から第三百十七条の三まで → 地方税法 第三百十五条 (Article 315), art-315 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-8#art-315
- art-292/par-1/item-7: 第三百十三条から第三百十七条の三まで → 地方税法 第三百十六条 (Article 316), art-316 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-8#art-316
- art-292/par-1/item-7: 第三百十三条から第三百十七条の三まで → 地方税法 第三百十七条 (Article 317), art-317 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-8#art-317
- art-292/par-1/item-7: 第三百十三条から第三百十七条の三まで → 地方税法 第三百十七条の二 (Article 317-2), art-317-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-2#art-317-2
- art-292/par-1/item-7: 第三百十三条から第三百十七条の三まで → 地方税法 第三百十七条の三 (Article 317-3), art-317-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-2#art-317-3
- art-292/par-1/item-7: 第三百十七条の六から第三百二十一条の七の九まで → 地方税法 第三百十七条の六 (Article 317-6), art-317-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-317-6
- art-292/par-1/item-7: 第三百十七条の六から第三百二十一条の七の九まで → 地方税法 第三百十七条の七 (Article 317-7), art-317-7 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-317-7
- art-292/par-1/item-7: 第三百十七条の六から第三百二十一条の七の九まで → 地方税法 第三百十八条 (Article 318), art-318 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-318
- art-292/par-1/item-7: 第三百十七条の六から第三百二十一条の七の九まで → 地方税法 第三百十九条 (Article 319), art-319 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-319
- art-292/par-1/item-7: 第三百十七条の六から第三百二十一条の七の九まで → 地方税法 第三百十九条の二 (Article 319-2), art-319-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-319-2
- art-292/par-1/item-7: 第三百十七条の六から第三百二十一条の七の九まで → 地方税法 第三百二十条 (Article 320), art-320 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-320
- art-292/par-1/item-7: 第三百十七条の六から第三百二十一条の七の九まで → 地方税法 第三百二十一条 (Article 321), art-321 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-321
- art-292/par-1/item-7: 第三百十七条の六から第三百二十一条の七の九まで → 地方税法 第三百二十一条の二 (Article 321-2), art-321-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-2#art-321-2
- art-292/par-1/item-7: 第三百十七条の六から第三百二十一条の七の九まで → 地方税法 第三百二十一条の三 (Article 321-3), art-321-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-2#art-321-3
- art-292/par-1/item-7: 第三百十七条の六から第三百二十一条の七の九まで → 地方税法 第三百二十一条の四 (Article 321-4), art-321-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-4#art-321-4
- art-292/par-1/item-7: 第三百十七条の六から第三百二十一条の七の九まで → 地方税法 第三百二十一条の五 (Article 321-5), art-321-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-4#art-321-5
- art-292/par-1/item-7: 第三百十七条の六から第三百二十一条の七の九まで → 地方税法 第三百二十一条の五の二 (Article 321-5-2), art-321-5-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-4#art-321-5-2
- art-292/par-1/item-7: 第三百十七条の六から第三百二十一条の七の九まで → 地方税法 第三百二十一条の六 (Article 321-6), art-321-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-6#art-321-6
- art-292/par-1/item-7: 第三百十七条の六から第三百二十一条の七の九まで → 地方税法 第三百二十一条の七 (Article 321-7), art-321-7 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-6#art-321-7
- art-292/par-1/item-7: 第三百十七条の六から第三百二十一条の七の九まで → 地方税法 第三百二十一条の七の二 (Article 321-7-2), art-321-7-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-6#art-321-7-2
- art-292/par-1/item-7: 第三百十七条の六から第三百二十一条の七の九まで → 地方税法 第三百二十一条の七の三 (Article 321-7-3), art-321-7-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-6#art-321-7-3
- art-292/par-1/item-7: 第三百十七条の六から第三百二十一条の七の九まで → 地方税法 第三百二十一条の七の四 (Article 321-7-4), art-321-7-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-6#art-321-7-4
- art-292/par-1/item-7: 第三百十七条の六から第三百二十一条の七の九まで → 地方税法 第三百二十一条の七の五 (Article 321-7-5), art-321-7-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-6#art-321-7-5
- art-292/par-1/item-7: 第三百十七条の六から第三百二十一条の七の九まで → 地方税法 第三百二十一条の七の六 (Article 321-7-6), art-321-7-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-6#art-321-7-6
- art-292/par-1/item-7: 第三百十七条の六から第三百二十一条の七の九まで → 地方税法 第三百二十一条の七の七 (Article 321-7-7), art-321-7-7 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-6#art-321-7-7
- art-292/par-1/item-7: 第三百十七条の六から第三百二十一条の七の九まで → 地方税法 第三百二十一条の七の八 (Article 321-7-8), art-321-7-8 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-7-8#art-321-7-8
- art-292/par-1/item-7: 第三百十七条の六から第三百二十一条の七の九まで → 地方税法 第三百二十一条の七の九 (Article 321-7-9), art-321-7-9 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-7-8#art-321-7-9
- art-292/par-1/item-9: 児童福祉法第二十七条第一項第三号 → e-Gov law 322AC0000000164, 第二十七条第一項第三号 (Article 27, paragraph (1), item (iii)), art-27/par-1/item-3 — not held in this collection
- art-292/par-1/item-9: 同法第六条の四 → e-Gov law 322AC0000000164, 第六条の四 (Article 6-4), art-6-4 — not held in this collection
- art-292/par-1/item-9: 老人福祉法第十一条第一項第三号 → e-Gov law 338AC0000000133, 第十一条第一項第三号 (Article 11, paragraph (1), item (iii)), art-11/par-1/item-3 — not held in this collection
- art-292/par-1/item-9: 第三百十三条第三項 → 地方税法 第三百十三条第三項 (Article 313, paragraph (3)), art-313/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-313#art-313/par-3
- art-292/par-1/item-9: 同条第四項 → 地方税法 第三百十三条第四項 (Article 313, paragraph (4)), art-313/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-313#art-313/par-4
- art-292/par-1/item-13: 第三百十三条第八項 → 地方税法 第三百十三条第八項 (Article 313, paragraph (8)), art-313/par-8 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-313#art-313/par-8
- art-292/par-1/item-13: 第九項 → 地方税法 第三百十三条第九項 (Article 313, paragraph (9)), art-313/par-9 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-313#art-313/par-9
- art-292/par-1/item-13: 同条第一項 → 地方税法 第三百十三条第一項 (Article 313, paragraph (1)), art-313/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-313#art-313/par-1
- art-292/par-1/item-14: この号 → 地方税法 第二百九十二条第一項第十四号 (Article 292, paragraph (1), item (xiv)), art-292/par-1/item-14 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-292#art-292/par-1/item-14
- art-292/par-3: 第三百十四条の二第一項第十号の二 → 地方税法 第三百十四条の二第一項第十号の二 (Article 314-2, paragraph (1), item (x-2)), art-314-2/par-1/item-10-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-10-2
- art-292/par-3: 同項第十二号 → 地方税法 第三百十四条の二第一項第十二号 (Article 314-2, paragraph (1), item (xii)), art-314-2/par-1/item-12 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-12
- art-292/par-3: 次項 → 地方税法 第二百九十二条第四項 (Article 292, paragraph (4)), art-292/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-292#art-292/par-4
- art-292/par-5: 第一項第六号 → 地方税法 第二百九十二条第一項第六号 (Article 292, paragraph (1), item (vi)), art-292/par-1/item-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-292#art-292/par-1/item-6
- art-292/par-5: 第三百十七条の六 → 地方税法 第三百十七条の六 (Article 317-6), art-317-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-317-6
- art-292/par-5: 第三百二十一条の四 → 地方税法 第三百二十一条の四 (Article 321-4), art-321-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-4#art-321-4
- art-294/par-1: 第一号 → 地方税法 第二百九十四条第一項第一号 (Article 294, paragraph (1), item (i)), art-294/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-293#art-294/par-1/item-1
- art-294/par-1: 第三号 → 地方税法 第二百九十四条第一項第三号 (Article 294, paragraph (1), item (iii)), art-294/par-1/item-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-293#art-294/par-1/item-3
- art-294/par-1: 第二号 → 地方税法 第二百九十四条第一項第二号 (Article 294, paragraph (1), item (ii)), art-294/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-293#art-294/par-1/item-2
- art-294/par-1: 第四号 → 地方税法 第二百九十四条第一項第四号 (Article 294, paragraph (1), item (iv)), art-294/par-1/item-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-293#art-294/par-1/item-4
- art-294/par-1: 第五号 → 地方税法 第二百九十四条第一項第五号 (Article 294, paragraph (1), item (v)), art-294/par-1/item-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-293#art-294/par-1/item-5
- art-294/par-1/item-5: 法人税法第二条第二十九号の二 → 法人税法 第二条第一項第二十九号の二 (Article 2, paragraph (1), item (xxix-2)), art-2/par-1/item-29-2 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-29-2 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-29-2
- art-294/par-2: 前項第一号 → 地方税法 第二百九十四条第一項第一号 (Article 294, paragraph (1), item (i)), art-294/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-293#art-294/par-1/item-1
- art-294/par-4: 前項 → 地方税法 第二百九十四条第三項 (Article 294, paragraph (3)), art-294/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-293#art-294/par-3
- art-294/par-4: 第二項 → 地方税法 第二百九十四条第二項 (Article 294, paragraph (2)), art-294/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-293#art-294/par-2
- art-294/par-6: 第二百九十六条第一項第二号 → 地方税法 第二百九十六条第一項第二号 (Article 296, paragraph (1), item (ii)), art-296/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-296#art-296/par-1/item-2
- art-294/par-6: 第一項 → 地方税法 第二百九十四条第一項 (Article 294, paragraph (1)), art-294/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-293#art-294/par-1
- art-294/par-7: 法人税法第二条第六号 → 法人税法 第二条第一項第六号 (Article 2, paragraph (1), item (vi)), art-2/par-1/item-6 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-6 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-6
- art-294/par-7: 地方自治法第二百六十条の二第七項 → e-Gov law 322AC0000000067, 第二百六十条の二第七項 (Article 260-2, paragraph (7)), art-260-2/par-7 — not held in this collection
- art-294/par-7: 特定非営利活動促進法第二条第二項 → e-Gov law 410AC1000000007, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection
- art-294/par-7: 第二百九十六条第一項第二号 → 地方税法 第二百九十六条第一項第二号 (Article 296, paragraph (1), item (ii)), art-296/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-296#art-296/par-1/item-2
- art-294/par-7: 次項 → 地方税法 第二百九十四条第八項 (Article 294, paragraph (8)), art-294/par-8 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-293#art-294/par-8
- art-294/par-7: 法人税法第七十四条第一項 → 法人税法 第七十四条第一項 (Article 74, paragraph (1)), art-74/par-1 — https://japanlaw.org/en/corporation-tax-act/art-74/par-1 · https://japanlaw.org/l/340AC0000000034/art-74/par-1
- art-294/par-7: 第一項 → 地方税法 第二百九十四条第一項 (Article 294, paragraph (1)), art-294/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-293#art-294/par-1
- art-294/par-8: 第三百二十一条の八第六十二項から第七十八項まで → 地方税法 第三百二十一条の八第六十二項 (Article 321-8, paragraph (62)), art-321-8/par-62 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-62
- art-294/par-8: 第三百二十一条の八第六十二項から第七十八項まで → 地方税法 第三百二十一条の八第六十三項 (Article 321-8, paragraph (63)), art-321-8/par-63 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-63
- art-294/par-8: 第三百二十一条の八第六十二項から第七十八項まで → 地方税法 第三百二十一条の八第六十四項 (Article 321-8, paragraph (64)), art-321-8/par-64 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-64
- art-294/par-8: 第三百二十一条の八第六十二項から第七十八項まで → 地方税法 第三百二十一条の八第六十五項 (Article 321-8, paragraph (65)), art-321-8/par-65 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-65
- art-294/par-8: 第三百二十一条の八第六十二項から第七十八項まで → 地方税法 第三百二十一条の八第六十六項 (Article 321-8, paragraph (66)), art-321-8/par-66 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-66
- art-294/par-8: 第三百二十一条の八第六十二項から第七十八項まで → 地方税法 第三百二十一条の八第六十七項 (Article 321-8, paragraph (67)), art-321-8/par-67 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-67
- art-294/par-8: 第三百二十一条の八第六十二項から第七十八項まで → 地方税法 第三百二十一条の八第六十八項 (Article 321-8, paragraph (68)), art-321-8/par-68 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-68
- art-294/par-8: 第三百二十一条の八第六十二項から第七十八項まで → 地方税法 第三百二十一条の八第六十九項 (Article 321-8, paragraph (69)), art-321-8/par-69 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-69
- art-294/par-8: 第三百二十一条の八第六十二項から第七十八項まで → 地方税法 第三百二十一条の八第七十項 (Article 321-8, paragraph (70)), art-321-8/par-70 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-70
- art-294/par-8: 第三百二十一条の八第六十二項から第七十八項まで → 地方税法 第三百二十一条の八第七十一項 (Article 321-8, paragraph (71)), art-321-8/par-71 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-71
- art-294/par-8: 第三百二十一条の八第六十二項から第七十八項まで → 地方税法 第三百二十一条の八第七十二項 (Article 321-8, paragraph (72)), art-321-8/par-72 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-72
- art-294/par-8: 第三百二十一条の八第六十二項から第七十八項まで → 地方税法 第三百二十一条の八第七十三項 (Article 321-8, paragraph (73)), art-321-8/par-73 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-73
- art-294/par-8: 第三百二十一条の八第六十二項から第七十八項まで → 地方税法 第三百二十一条の八第七十四項 (Article 321-8, paragraph (74)), art-321-8/par-74 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-74
- art-294/par-8: 第三百二十一条の八第六十二項から第七十八項まで → 地方税法 第三百二十一条の八第七十五項 (Article 321-8, paragraph (75)), art-321-8/par-75 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-75
- art-294/par-8: 第三百二十一条の八第六十二項から第七十八項まで → 地方税法 第三百二十一条の八第七十六項 (Article 321-8, paragraph (76)), art-321-8/par-76 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-76
- art-294/par-8: 第三百二十一条の八第六十二項から第七十八項まで → 地方税法 第三百二十一条の八第七十七項 (Article 321-8, paragraph (77)), art-321-8/par-77 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-77
- art-294/par-8: 第三百二十一条の八第六十二項から第七十八項まで → 地方税法 第三百二十一条の八第七十八項 (Article 321-8, paragraph (78)), art-321-8/par-78 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-78
- art-294/par-9: 第六項から前項まで → 地方税法 第二百九十四条第六項 (Article 294, paragraph (6)), art-294/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-293#art-294/par-6
- art-294/par-9: 第六項から前項まで → 地方税法 第二百九十四条第七項 (Article 294, paragraph (7)), art-294/par-7 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-293#art-294/par-7
- art-294/par-9: 第六項から前項まで → 地方税法 第二百九十四条第八項 (Article 294, paragraph (8)), art-294/par-8 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-293#art-294/par-8
- art-294-2/par-1: この項 → 地方税法 第二百九十四条の二第一項 (Article 294-2, paragraph (1)), art-294-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-293#art-294-2/par-1
- art-294-2/par-1: 次項 → 地方税法 第二百九十四条の二第二項 (Article 294-2, paragraph (2)), art-294-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-293#art-294-2/par-2
- art-294-2/par-1: 前条 → 地方税法 第二百九十四条 (Article 294), art-294 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-293#art-294
- art-294-2/par-1: 次条 → 地方税法 第二百九十四条の二の二 (Article 294-2-2), art-294-2-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-293#art-294-2-2
- art-294-2/par-1: 第二百九十四条の三 → 地方税法 第二百九十四条の三 (Article 294-3), art-294-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-293#art-294-3
- art-294-2/par-1: 第二百九十六条 → 地方税法 第二百九十六条 (Article 296), art-296 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-296#art-296
- art-294-2/par-1: 第二百九十九条から第三百二条まで → 地方税法 第二百九十九条 (Article 299), art-299 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-296#art-299
- art-294-2/par-1: 第二百九十九条から第三百二条まで → 地方税法 第三百条 (Article 300), art-300 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-296#art-300
- art-294-2/par-1: 第二百九十九条から第三百二条まで → 地方税法 第三百一条 (Article 301), art-301 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-296#art-301
- art-294-2/par-1: 第二百九十九条から第三百二条まで → 地方税法 第三百二条 (Article 302), art-302 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-296#art-302
- art-294-2/par-1: 第三百十二条 → 地方税法 第三百十二条 (Article 312), art-312 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-312#art-312
- art-294-2/par-1: 第三百十七条の四 → 地方税法 第三百十七条の四 (Article 317-4), art-317-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-3-3#art-317-4
- art-294-2/par-1: 第三百十七条の五 → 地方税法 第三百十七条の五 (Article 317-5), art-317-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-3-3#art-317-5
- art-294-2/par-1: 第三百十七条の七 → 地方税法 第三百十七条の七 (Article 317-7), art-317-7 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-317-7
- art-294-2/par-1: 第三百二十一条の八第三十一項 → 地方税法 第三百二十一条の八第三十一項 (Article 321-8, paragraph (31)), art-321-8/par-31 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-31
- art-294-2/par-1: 第三百二十一条の八の三 → 地方税法 第三百二十一条の八の三 (Article 321-8-3), art-321-8-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8-2#art-321-8-3
- art-294-2/par-1: 第三百二十一条の九 → 地方税法 第三百二十一条の九 (Article 321-9), art-321-9 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8-2#art-321-9
- art-294-2/par-1: 第三百二十四条 → 地方税法 第三百二十四条 (Article 324), art-324 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-324#art-324
- art-294-2/par-1: 第三百二十八条の八 → 地方税法 第三百二十八条の八 (Article 328-8), art-328-8 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-8
- art-294-2/par-1: 第三百二十八条の十六 → 地方税法 第三百二十八条の十六 (Article 328-16), art-328-16 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328-13#art-328-16
- art-294-2/par-1: 第三項から第五項まで → 地方税法 第二百九十四条の二第三項 (Article 294-2, paragraph (3)), art-294-2/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-293#art-294-2/par-3
- art-294-2/par-1: 第三項から第五項まで → 地方税法 第二百九十四条の二第四項 (Article 294-2, paragraph (4)), art-294-2/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-293#art-294-2/par-4
- art-294-2/par-1: 第三項から第五項まで → 地方税法 第二百九十四条の二第五項 (Article 294-2, paragraph (5)), art-294-2/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-293#art-294-2/par-5
- art-294-2/par-2: 前項 → 地方税法 第二百九十四条の二第一項 (Article 294-2, paragraph (1)), art-294-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-293#art-294-2/par-1
- art-294-2/par-3: 所得税法第六条の三 → 所得税法 第六条の三 (Article 6-3), art-6-3 — https://japanlaw.org/en/income-tax-act/art-6-3 · https://japanlaw.org/l/340AC0000000033/art-6-3
- art-294-2/par-3: 前二項 → 地方税法 第二百九十四条の二第一項 (Article 294-2, paragraph (1)), art-294-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-293#art-294-2/par-1
- art-294-2/par-3: 前二項 → 地方税法 第二百九十四条の二第二項 (Article 294-2, paragraph (2)), art-294-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-293#art-294-2/par-2
- art-294-2/par-4: 法人税法第四条の三 → 法人税法 第四条の三 (Article 4-3), art-4-3 — https://japanlaw.org/en/corporation-tax-act/art-4-3 · https://japanlaw.org/l/340AC0000000034/art-4-3
- art-294-2/par-4: 第一項 → 地方税法 第二百九十四条の二第一項 (Article 294-2, paragraph (1)), art-294-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-293#art-294-2/par-1
- art-294-2/par-4: 第二項 → 地方税法 第二百九十四条の二第二項 (Article 294-2, paragraph (2)), art-294-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-293#art-294-2/par-2
- art-294-2/par-5: 第一項 → 地方税法 第二百九十四条の二第一項 (Article 294-2, paragraph (1)), art-294-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-293#art-294-2/par-1
- art-294-2/par-5: 第二項 → 地方税法 第二百九十四条の二第二項 (Article 294-2, paragraph (2)), art-294-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-293#art-294-2/par-2
- art-294-2/par-5: 前項 → 地方税法 第二百九十四条の二第四項 (Article 294-2, paragraph (4)), art-294-2/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-293#art-294-2/par-4
- art-294-2/par-5: 第二百九十二条第一項第四号の二 → 地方税法 第二百九十二条第一項第四号の二 (Article 292, paragraph (1), item (iv-2)), art-292/par-1/item-4-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-292#art-292/par-1/item-4-2
- art-294-2/par-5: 第三百二十一条の八第一項 → 地方税法 第三百二十一条の八第一項 (Article 321-8, paragraph (1)), art-321-8/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-1
- art-294-2/par-5: 第三百十二条第一項 → 地方税法 第三百十二条第一項 (Article 312, paragraph (1)), art-312/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-312#art-312/par-1
- art-294-2/par-5: 第三百十二条第三項第一号 → 地方税法 第三百十二条第三項第一号 (Article 312, paragraph (3), item (i)), art-312/par-3/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-312#art-312/par-3/item-1
- art-294-2/par-5: 第三百十二条第三項第二号 → 地方税法 第三百十二条第三項第二号 (Article 312, paragraph (3), item (ii)), art-312/par-3/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-312#art-312/par-3/item-2
- art-294-2/par-5: 第三百十二条第六項 → 地方税法 第三百十二条第六項 (Article 312, paragraph (6)), art-312/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-312#art-312/par-6
- art-294-2/par-5: 第七項 → 地方税法 第三百十二条第七項 (Article 312, paragraph (7)), art-312/par-7 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-312#art-312/par-7
- art-294-2/par-5: 次項 → 地方税法 第三百二十一条の八第二項 (Article 321-8, paragraph (2)), art-321-8/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-2
- art-294-2/par-5: 第三百二十一条の八第六十項 → 地方税法 第三百二十一条の八第六十項 (Article 321-8, paragraph (60)), art-321-8/par-60 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-60
- art-294-2/par-5: 第三百二十一条の十三第一項 → 地方税法 第三百二十一条の十三第一項 (Article 321-13, paragraph (1)), art-321-13/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-12#art-321-13/par-1
- art-294-2/par-6: 前各項 → 地方税法 第二百九十四条の二第一項 (Article 294-2, paragraph (1)), art-294-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-293#art-294-2/par-1
- art-294-2/par-6: 前各項 → 地方税法 第二百九十四条の二第二項 (Article 294-2, paragraph (2)), art-294-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-293#art-294-2/par-2
- art-294-2/par-6: 前各項 → 地方税法 第二百九十四条の二第三項 (Article 294-2, paragraph (3)), art-294-2/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-293#art-294-2/par-3
- art-294-2/par-6: 前各項 → 地方税法 第二百九十四条の二第四項 (Article 294-2, paragraph (4)), art-294-2/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-293#art-294-2/par-4
- art-294-2/par-6: 前各項 → 地方税法 第二百九十四条の二第五項 (Article 294-2, paragraph (5)), art-294-2/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-293#art-294-2/par-5
- art-294-3/par-1: 所得税法第十三条第三項第一号 → 所得税法 第十三条第三項第一号 (Article 13, paragraph (3), item (i)), art-13/par-3/item-1 — https://japanlaw.org/en/income-tax-act/art-13/par-3/item-1 · https://japanlaw.org/l/340AC0000000033/art-13/par-3/item-1
- art-294-3/par-1: 同項第二号 → 所得税法 第十三条第三項第二号 (Article 13, paragraph (3), item (ii)), art-13/par-3/item-2 — https://japanlaw.org/en/income-tax-act/art-13/par-3/item-2 · https://japanlaw.org/l/340AC0000000033/art-13/par-3/item-2
- art-294-3/par-2: 前項 → 地方税法 第二百九十四条の三第一項 (Article 294-3, paragraph (1)), art-294-3/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-293#art-294-3/par-1
- art-294-3/par-3: 第一項 → 地方税法 第二百九十四条の三第一項 (Article 294-3, paragraph (1)), art-294-3/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-293#art-294-3/par-1
- art-294-3/par-3: 前項 → 地方税法 第二百九十四条の三第二項 (Article 294-3, paragraph (2)), art-294-3/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-293#art-294-3/par-2
- art-295/par-1: 第二号 → 地方税法 第二百九十五条第一項第二号 (Article 295, paragraph (1), item (ii)), art-295/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-293#art-295/par-1/item-2
- art-295/par-1: 第三百二十八条 → 地方税法 第三百二十八条 (Article 328), art-328 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328
- art-295/par-2: 前項第一号 → 地方税法 第二百九十五条第一項第一号 (Article 295, paragraph (1), item (i)), art-295/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-293#art-295/par-1/item-1
- art-296/par-1: 第二号 → 地方税法 第二百九十六条第一項第二号 (Article 296, paragraph (1), item (ii)), art-296/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-296#art-296/par-1/item-2
- art-296/par-1/item-2: 私立学校法第百五十二条第五項 → e-Gov law 324AC0000000270, 第百五十二条第五項 (Article 152, paragraph (5)), art-152/par-5 — not held in this collection
- art-296/par-1/item-2: 職員団体等に対する法人格の付与に関する法律第二条第五項 → e-Gov law 353AC0000000080, 第二条第五項 (Article 2, paragraph (5)), art-2/par-5 — not held in this collection
- art-296/par-1/item-2: 医療法第三十一条 → 医療法 第三十一条 (Article 31), art-31 — https://japanlaw.org/en/medical-care-act/art-31 · https://japanlaw.org/l/323AC0000000205/art-31
- art-296/par-1/item-2: 博物館法第二条第一項 → e-Gov law 326AC1000000285, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- art-296/par-2: 前項 → 地方税法 第二百九十六条第一項 (Article 296, paragraph (1)), art-296/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-296#art-296/par-1
- art-296/par-2: 同項第二号 → 地方税法 第二百九十六条第一項第二号 (Article 296, paragraph (1), item (ii)), art-296/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-296#art-296/par-1/item-2
- art-296/par-3: 前二項 → 地方税法 第二百九十六条第一項 (Article 296, paragraph (1)), art-296/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-296#art-296/par-1
- art-296/par-3: 前二項 → 地方税法 第二百九十六条第二項 (Article 296, paragraph (2)), art-296/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-296#art-296/par-2
- art-298/par-1: 第一号から第三号まで → 地方税法 第二百九十八条第一項第一号 (Article 298, paragraph (1), item (i)), art-298/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-296#art-298/par-1/item-1
- art-298/par-1: 第一号から第三号まで → 地方税法 第二百九十八条第一項第二号 (Article 298, paragraph (1), item (ii)), art-298/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-296#art-298/par-1/item-2
- art-298/par-1: 第一号から第三号まで → 地方税法 第二百九十八条第一項第三号 (Article 298, paragraph (1), item (iii)), art-298/par-1/item-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-296#art-298/par-1/item-3
- art-298/par-1: 次条第一項第一号 → 地方税法 第二百九十九条第一項第一号 (Article 299, paragraph (1), item (i)), art-299/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-296#art-299/par-1/item-1
- art-298/par-1: 第二号 → 地方税法 第二百九十九条第一項第二号 (Article 299, paragraph (1), item (ii)), art-299/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-296#art-299/par-1/item-2
- art-298/par-1/item-2: 前号 → 地方税法 第二百九十八条第一項第一号 (Article 298, paragraph (1), item (i)), art-298/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-296#art-298/par-1/item-1
- art-298/par-1/item-4: 前三号 → 地方税法 第二百九十八条第一項第一号 (Article 298, paragraph (1), item (i)), art-298/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-296#art-298/par-1/item-1
- art-298/par-1/item-4: 前三号 → 地方税法 第二百九十八条第一項第二号 (Article 298, paragraph (1), item (ii)), art-298/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-296#art-298/par-1/item-2
- art-298/par-1/item-4: 前三号 → 地方税法 第二百九十八条第一項第三号 (Article 298, paragraph (1), item (iii)), art-298/par-1/item-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-296#art-298/par-1/item-3
- art-298/par-2: 前項 → 地方税法 第二百九十八条第一項 (Article 298, paragraph (1)), art-298/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-296#art-298/par-1
- art-298/par-3: 第一項 → 地方税法 第二百九十八条第一項 (Article 298, paragraph (1)), art-298/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-296#art-298/par-1
- art-298/par-4: 第一項 → 地方税法 第二百九十八条第一項 (Article 298, paragraph (1)), art-298/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-296#art-298/par-1
- art-298/par-4: 第三百三十一条第六項 → 地方税法 第三百三十一条第六項 (Article 331, paragraph (6)), art-331/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-331#art-331/par-6
- art-298/par-5: 第一項 → 地方税法 第二百九十八条第一項 (Article 298, paragraph (1)), art-298/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-296#art-298/par-1
- art-298/par-5: 第三項 → 地方税法 第二百九十八条第三項 (Article 298, paragraph (3)), art-298/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-296#art-298/par-3
- art-299/par-1/item-1: 前条 → 地方税法 第二百九十八条 (Article 298), art-298 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-296#art-298
- art-299/par-1/item-2: 前条第一項 → 地方税法 第二百九十八条第一項 (Article 298, paragraph (1)), art-298/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-296#art-298/par-1
- art-299/par-1/item-3: 前条 → 地方税法 第二百九十八条 (Article 298), art-298 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-296#art-298
- art-299/par-2: この項 → 地方税法 第二百九十九条第二項 (Article 299, paragraph (2)), art-299/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-296#art-299/par-2
- art-299/par-2: 第三百十七条の七第二項 → 地方税法 第三百十七条の七第二項 (Article 317-7, paragraph (2)), art-317-7/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-317-7/par-2
- art-299/par-2: 第三百二十四条第七項 → 地方税法 第三百二十四条第七項 (Article 324, paragraph (7)), art-324/par-7 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-324#art-324/par-7
- art-299/par-2: 第八項 → 地方税法 第三百二十四条第八項 (Article 324, paragraph (8)), art-324/par-8 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-324#art-324/par-8
- art-299/par-2: 第三百二十八条の十六第四項 → 地方税法 第三百二十八条の十六第四項 (Article 328-16, paragraph (4)), art-328-16/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328-13#art-328-16/par-4
- art-299/par-2: 第五項 → 地方税法 第三百二十八条の十六第五項 (Article 328-16, paragraph (5)), art-328-16/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328-13#art-328-16/par-5
- art-299/par-2: 第三百三十二条第四項 → 地方税法 第三百三十二条第四項 (Article 332, paragraph (4)), art-332/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-331#art-332/par-4
- art-299/par-2: 第三百三十二条の二第二項 → 地方税法 第三百三十二条の二第二項 (Article 332-2, paragraph (2)), art-332-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-331#art-332-2/par-2
- art-299/par-2: 第三百三十三条第二項 → 地方税法 第三百三十三条第二項 (Article 333, paragraph (2)), art-333/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-331#art-333/par-2
- art-299/par-2: 前項 → 地方税法 第二百九十九条第一項 (Article 299, paragraph (1)), art-299/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-296#art-299/par-1
- art-299/par-3: 前項 → 地方税法 第二百九十九条第二項 (Article 299, paragraph (2)), art-299/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-296#art-299/par-2
- art-300/par-2: 前項 → 地方税法 第三百条第一項 (Article 300, paragraph (1)), art-300/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-296#art-300/par-1
- art-301/par-1: 前条第一項 → 地方税法 第三百条第一項 (Article 300, paragraph (1)), art-300/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-296#art-300/par-1
- art-301/par-1: 同条第二項 → 地方税法 第三百条第二項 (Article 300, paragraph (2)), art-300/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-296#art-300/par-2
- art-301/par-2: 前項 → 地方税法 第三百一条第一項 (Article 301, paragraph (1)), art-301/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-296#art-301/par-1
- art-301/par-3: 前項 → 地方税法 第三百一条第二項 (Article 301, paragraph (2)), art-301/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-296#art-301/par-2
- art-302/par-1: 第三百条第二項 → 地方税法 第三百条第二項 (Article 300, paragraph (2)), art-300/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-296#art-300/par-2
- art-302/par-1: 同条第一項 → 地方税法 第三百条第一項 (Article 300, paragraph (1)), art-300/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-296#art-300/par-1
- art-311/par-1/item-1: 第三百十四条の二第一項第十一号 → 地方税法 第三百十四条の二第一項第十一号 (Article 314-2, paragraph (1), item (xi)), art-314-2/par-1/item-11 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-11
- art-311/par-1/item-2: 前号 → 地方税法 第三百十一条第一項第一号 (Article 311, paragraph (1), item (i)), art-311/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-296#art-311/par-1/item-1
- art-312/par-1: 法人税法第二条第五号 → 法人税法 第二条第一項第五号 (Article 2, paragraph (1), item (v)), art-2/par-1/item-5 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-5 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-5
- art-312/par-1: 第二百九十四条第七項 → 地方税法 第二百九十四条第七項 (Article 294, paragraph (7)), art-294/par-7 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-293#art-294/par-7
- art-312/par-1: 第二百九十六条第一項 → 地方税法 第二百九十六条第一項 (Article 296, paragraph (1)), art-296/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-296#art-296/par-1
- art-312/par-1: 同法別表第二 → 法人税法 別表第二 (Appended Table 2), appdx-2 — https://japanlaw.org/en/corporation-tax-act/appdx-2 · https://japanlaw.org/l/340AC0000000034/appdx-2
- art-312/par-1: 法人税法第二条第九号の二 → 法人税法 第二条第一項第九号の二 (Article 2, paragraph (1), item (ix-2)), art-2/par-1/item-9-2 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-9-2 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-9-2
- art-312/par-1: 第五項 → 地方税法 第三百十二条第五項 (Article 312, paragraph (5)), art-312/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-312#art-312/par-5
- art-312/par-2: 前項 → 地方税法 第三百十二条第一項 (Article 312, paragraph (1)), art-312/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-312#art-312/par-1
- art-312/par-3/item-1: 第三百二十一条の八第一項 → 地方税法 第三百二十一条の八第一項 (Article 321-8, paragraph (1)), art-321-8/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-1
- art-312/par-3/item-2: 第三百二十一条の八第二項 → 地方税法 第三百二十一条の八第二項 (Article 321-8, paragraph (2)), art-321-8/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-2
- art-312/par-3/item-3: 法人税法第二条第五号 → 法人税法 第二条第一項第五号 (Article 2, paragraph (1), item (v)), art-2/par-1/item-5 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-5 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-5
- art-312/par-3/item-3: 第二百九十四条第七項 → 地方税法 第二百九十四条第七項 (Article 294, paragraph (7)), art-294/par-7 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-293#art-294/par-7
- art-312/par-3/item-3: 第三百二十一条の八第三十一項 → 地方税法 第三百二十一条の八第三十一項 (Article 321-8, paragraph (31)), art-321-8/par-31 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-31
- art-312/par-3/item-3: 第六十三項第一号 → 地方税法 第三百二十一条の八第六十三項第一号 (Article 321-8, paragraph (63), item (i)), art-321-8/par-63/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-63/item-1
- art-312/par-4: 第一項 → 地方税法 第三百十二条第一項 (Article 312, paragraph (1)), art-312/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-312#art-312/par-1
- art-312/par-4: 第二項 → 地方税法 第三百十二条第二項 (Article 312, paragraph (2)), art-312/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-312#art-312/par-2
- art-312/par-4: 前項第一号 → 地方税法 第三百十二条第三項第一号 (Article 312, paragraph (3), item (i)), art-312/par-3/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-312#art-312/par-3/item-1
- art-312/par-4: 同項第二号 → 地方税法 第三百十二条第三項第二号 (Article 312, paragraph (3), item (ii)), art-312/par-3/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-312#art-312/par-3/item-2
- art-312/par-4: 同項第三号 → 地方税法 第三百十二条第三項第三号 (Article 312, paragraph (3), item (iii)), art-312/par-3/item-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-312#art-312/par-3/item-3
- art-312/par-5: 第一項 → 地方税法 第三百十二条第一項 (Article 312, paragraph (1)), art-312/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-312#art-312/par-1
- art-312/par-5: 第三項第一号 → 地方税法 第三百十二条第三項第一号 (Article 312, paragraph (3), item (i)), art-312/par-3/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-312#art-312/par-3/item-1
- art-312/par-5: 第二号 → 地方税法 第三百十二条第三項第二号 (Article 312, paragraph (3), item (ii)), art-312/par-3/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-312#art-312/par-3/item-2
- art-312/par-6: 第三項第一号 → 地方税法 第三百十二条第三項第一号 (Article 312, paragraph (3), item (i)), art-312/par-3/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-312#art-312/par-3/item-1
- art-312/par-6: 法人税法第七十一条第一項 → 法人税法 第七十一条第一項 (Article 71, paragraph (1)), art-71/par-1 — https://japanlaw.org/en/corporation-tax-act/art-71/par-1 · https://japanlaw.org/l/340AC0000000034/art-71/par-1
- art-312/par-6: 同法第七十二条第一項 → 法人税法 第七十二条第一項 (Article 72, paragraph (1)), art-72/par-1 — https://japanlaw.org/en/corporation-tax-act/art-72/par-1 · https://japanlaw.org/l/340AC0000000034/art-72/par-1
- art-312/par-6: 第百四十四条の三第一項 → 法人税法 第百四十四条の三第一項 (Article 144-3, paragraph (1)), art-144-3/par-1 — https://japanlaw.org/en/corporation-tax-act/art-144-3/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-3/par-1
- art-312/par-6: 同法第百四十四条の四第一項 → 法人税法 第百四十四条の四第一項 (Article 144-4, paragraph (1)), art-144-4/par-1 — https://japanlaw.org/en/corporation-tax-act/art-144-4/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-4/par-1
- art-312/par-6: 第一項 → 地方税法 第三百十二条第一項 (Article 312, paragraph (1)), art-312/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-312#art-312/par-1
- art-312/par-6: 第六項 → 地方税法 第三百十二条第六項 (Article 312, paragraph (6)), art-312/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-312#art-312/par-6
- art-312/par-7: 第三項第二号 → 地方税法 第三百十二条第三項第二号 (Article 312, paragraph (3), item (ii)), art-312/par-3/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-312#art-312/par-3/item-2
- art-312/par-7: 第一項 → 地方税法 第三百十二条第一項 (Article 312, paragraph (1)), art-312/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-312#art-312/par-1
- art-312/par-7: 第七項 → 地方税法 第三百十二条第七項 (Article 312, paragraph (7)), art-312/par-7 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-312#art-312/par-7
- art-312/par-8: 第一項 → 地方税法 第三百十二条第一項 (Article 312, paragraph (1)), art-312/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-312#art-312/par-1
- art-313/par-2: 前項 → 地方税法 第三百十三条第一項 (Article 313, paragraph (1)), art-313/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-313#art-313/par-1
- art-313/par-2: 所得税法第二十二条第二項 → 所得税法 第二十二条第二項 (Article 22, paragraph (2)), art-22/par-2 — https://japanlaw.org/en/income-tax-act/art-22/par-2 · https://japanlaw.org/l/340AC0000000033/art-22/par-2
- art-313/par-2: 第三項 → 所得税法 第二十二条第三項 (Article 22, paragraph (3)), art-22/par-3 — https://japanlaw.org/en/income-tax-act/art-22/par-3 · https://japanlaw.org/l/340AC0000000033/art-22/par-3
- art-313/par-2: 同法第六十条の二から第六十条の四まで → 所得税法 第六十条の二 (Article 60-2), art-60-2 — https://japanlaw.org/en/income-tax-act/art-60-2 · https://japanlaw.org/l/340AC0000000033/art-60-2
- art-313/par-2: 同法第六十条の二から第六十条の四まで → 所得税法 第六十条の三 (Article 60-3), art-60-3 — https://japanlaw.org/en/income-tax-act/art-60-3 · https://japanlaw.org/l/340AC0000000033/art-60-3
- art-313/par-2: 同法第六十条の二から第六十条の四まで → 所得税法 第六十条の四 (Article 60-4), art-60-4 — https://japanlaw.org/en/income-tax-act/art-60-4 · https://japanlaw.org/l/340AC0000000033/art-60-4
- art-313/par-3: 所得税法第二条第一項第四十号 → 所得税法 第二条第一項第四十号 (Article 2, paragraph (1), item (xl)), art-2/par-1/item-40 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-40 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-40
- art-313/par-3: 第八項 → 地方税法 第三百十三条第八項 (Article 313, paragraph (8)), art-313/par-8 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-313#art-313/par-8
- art-313/par-3: 次条第一項 → 地方税法 第三百十四条第一項 (Article 314, paragraph (1)), art-314/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314#art-314/par-1
- art-313/par-3: 同法第五十六条 → 所得税法 第五十六条 (Article 56), art-56 — https://japanlaw.org/en/income-tax-act/art-56 · https://japanlaw.org/l/340AC0000000033/art-56
- art-313/par-3: この項 → 地方税法 第三百十三条第三項 (Article 313, paragraph (3)), art-313/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-313#art-313/par-3
- art-313/par-3: 同法第五十七条第二項 → 所得税法 第五十七条第二項 (Article 57, paragraph (2)), art-57/par-2 — https://japanlaw.org/en/income-tax-act/art-57/par-2 · https://japanlaw.org/l/340AC0000000033/art-57/par-2
- art-313/par-3: 同条第一項 → 所得税法 第五十七条第一項 (Article 57, paragraph (1)), art-57/par-1 — https://japanlaw.org/en/income-tax-act/art-57/par-1 · https://japanlaw.org/l/340AC0000000033/art-57/par-1
- art-313/par-3: 第三百十七条の二第一項第二号 → 地方税法 第三百十七条の二第一項第二号 (Article 317-2, paragraph (1), item (ii)), art-317-2/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-2#art-317-2/par-1/item-2
- art-313/par-3: 同項 → 地方税法 第三百十七条の二第一項 (Article 317-2, paragraph (1)), art-317-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-2#art-317-2/par-1
- art-313/par-4: 前項 → 地方税法 第三百十三条第三項 (Article 313, paragraph (3)), art-313/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-313#art-313/par-3
- art-313/par-4: 所得税法第五十六条 → 所得税法 第五十六条 (Article 56), art-56 — https://japanlaw.org/en/income-tax-act/art-56 · https://japanlaw.org/l/340AC0000000033/art-56
- art-313/par-4/item-2: この項 → 地方税法 第三百十三条第四項 (Article 313, paragraph (4)), art-313/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-313#art-313/par-4
- art-313/par-5: 前項 → 地方税法 第三百十三条第四項 (Article 313, paragraph (4)), art-313/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-313#art-313/par-4
- art-313/par-6: 第四項 → 地方税法 第三百十三条第四項 (Article 313, paragraph (4)), art-313/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-313#art-313/par-4
- art-313/par-6: 第三百十七条の二第一項 → 地方税法 第三百十七条の二第一項 (Article 317-2, paragraph (1)), art-317-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-2#art-317-2/par-1
- art-313/par-6: 同項第二号 → 地方税法 第三百十七条の二第一項第二号 (Article 317-2, paragraph (1), item (ii)), art-317-2/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-2#art-317-2/par-1/item-2
- art-313/par-7: 第三項 → 地方税法 第三百十三条第三項 (Article 313, paragraph (3)), art-313/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-313#art-313/par-3
- art-313/par-7: 第四項 → 地方税法 第三百十三条第四項 (Article 313, paragraph (4)), art-313/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-313#art-313/par-4
- art-313/par-8: 第二項から前項まで → 地方税法 第三百十三条第二項 (Article 313, paragraph (2)), art-313/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-313#art-313/par-2
- art-313/par-8: 第二項から前項まで → 地方税法 第三百十三条第三項 (Article 313, paragraph (3)), art-313/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-313#art-313/par-3
- art-313/par-8: 第二項から前項まで → 地方税法 第三百十三条第四項 (Article 313, paragraph (4)), art-313/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-313#art-313/par-4
- art-313/par-8: 第二項から前項まで → 地方税法 第三百十三条第五項 (Article 313, paragraph (5)), art-313/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-313#art-313/par-5
- art-313/par-8: 第二項から前項まで → 地方税法 第三百十三条第六項 (Article 313, paragraph (6)), art-313/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-313#art-313/par-6
- art-313/par-8: 第二項から前項まで → 地方税法 第三百十三条第七項 (Article 313, paragraph (7)), art-313/par-7 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-313#art-313/par-7
- art-313/par-8: 所得税法第二条第一項第二十五号 → 所得税法 第二条第一項第二十五号 (Article 2, paragraph (1), item (xxv)), art-2/par-1/item-25 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-25 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-25
- art-313/par-8: この項 → 地方税法 第三百十三条第八項 (Article 313, paragraph (8)), art-313/par-8 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-313#art-313/par-8
- art-313/par-8: 第三百十七条の二第一項 → 地方税法 第三百十七条の二第一項 (Article 317-2, paragraph (1)), art-317-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-2#art-317-2/par-1
- art-313/par-8: 第三項 → 地方税法 第三百十七条の二第三項 (Article 317-2, paragraph (3)), art-317-2/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-2#art-317-2/par-3
- art-313/par-9: 前項 → 地方税法 第三百十三条第八項 (Article 313, paragraph (8)), art-313/par-8 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-313#art-313/par-8
- art-313/par-9: 第三百十四条の二第一項第一号 → 地方税法 第三百十四条の二第一項第一号 (Article 314-2, paragraph (1), item (i)), art-314-2/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-1
- art-313/par-9: この項 → 地方税法 第三百十三条第九項 (Article 313, paragraph (9)), art-313/par-9 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-313#art-313/par-9
- art-313/par-9: 同条第一項 → 地方税法 第三百十四条の二第一項 (Article 314-2, paragraph (1)), art-314-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1
- art-313/par-9: 第三百十七条の二第一項 → 地方税法 第三百十七条の二第一項 (Article 317-2, paragraph (1)), art-317-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-2#art-317-2/par-1
- art-313/par-9: 第三項 → 地方税法 第三百十七条の二第三項 (Article 317-2, paragraph (3)), art-317-2/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-2#art-317-2/par-3
- art-313/par-10: 前項 → 地方税法 第三百十三条第九項 (Article 313, paragraph (9)), art-313/par-9 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-313#art-313/par-9
- art-313/par-11: 所得税法第五十七条の二第二項 → 所得税法 第五十七条の二第二項 (Article 57-2, paragraph (2)), art-57-2/par-2 — https://japanlaw.org/en/income-tax-act/art-57-2/par-2 · https://japanlaw.org/l/340AC0000000033/art-57-2/par-2
- art-313/par-11: 同法第二十八条第二項 → 所得税法 第二十八条第二項 (Article 28, paragraph (2)), art-28/par-2 — https://japanlaw.org/en/income-tax-act/art-28/par-2 · https://japanlaw.org/l/340AC0000000033/art-28/par-2
- art-313/par-11: この項 → 地方税法 第三百十三条第十一項 (Article 313, paragraph (11)), art-313/par-11 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-313#art-313/par-11
- art-313/par-11: 第三百十七条の二第一項 → 地方税法 第三百十七条の二第一項 (Article 317-2, paragraph (1)), art-317-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-2#art-317-2/par-1
- art-313/par-11: 同法第五十七条の二第一項 → 所得税法 第五十七条の二第一項 (Article 57-2, paragraph (1)), art-57-2/par-1 — https://japanlaw.org/en/income-tax-act/art-57-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-57-2/par-1
- art-313/par-12: 第二十三条第一項第十五号 → 地方税法 第二十三条第一項第十五号 (Article 23, paragraph (1), item (xv)), art-23/par-1/item-15 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-2/sec-1/from-art-23#art-23/par-1/item-15
- art-313/par-12: この項 → 地方税法 第三百十三条第十二項 (Article 313, paragraph (12)), art-313/par-12 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-313#art-313/par-12
- art-313/par-13: 前項 → 地方税法 第三百十三条第十二項 (Article 313, paragraph (12)), art-313/par-12 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-313#art-313/par-12
- art-313/par-13: 第三百十七条の三第一項 → 地方税法 第三百十七条の三第一項 (Article 317-3, paragraph (1)), art-317-3/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-2#art-317-3/par-1
- art-313/par-15: 前項 → 地方税法 第三百十三条第十四項 (Article 313, paragraph (14)), art-313/par-14 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-313#art-313/par-14
- art-313/par-15: 第三百十七条の三第一項 → 地方税法 第三百十七条の三第一項 (Article 317-3, paragraph (1)), art-317-3/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-2#art-317-3/par-1
- art-313/par-16: 第二項から前項まで → 地方税法 第三百十三条第十項 (Article 313, paragraph (10)), art-313/par-10 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-313#art-313/par-10
- art-313/par-16: 第二項から前項まで → 地方税法 第三百十三条第十一項 (Article 313, paragraph (11)), art-313/par-11 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-313#art-313/par-11
- art-313/par-16: 第二項から前項まで → 地方税法 第三百十三条第十二項 (Article 313, paragraph (12)), art-313/par-12 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-313#art-313/par-12
- art-313/par-16: 第二項から前項まで → 地方税法 第三百十三条第十三項 (Article 313, paragraph (13)), art-313/par-13 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-313#art-313/par-13
- art-313/par-16: 第二項から前項まで → 地方税法 第三百十三条第十四項 (Article 313, paragraph (14)), art-313/par-14 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-313#art-313/par-14
- art-313/par-16: 第二項から前項まで → 地方税法 第三百十三条第十五項 (Article 313, paragraph (15)), art-313/par-15 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-313#art-313/par-15
- art-313/par-16: 第二項から前項まで → 地方税法 第三百十三条第二項 (Article 313, paragraph (2)), art-313/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-313#art-313/par-2
- art-313/par-16: 第二項から前項まで → 地方税法 第三百十三条第三項 (Article 313, paragraph (3)), art-313/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-313#art-313/par-3
- art-313/par-16: 第二項から前項まで → 地方税法 第三百十三条第四項 (Article 313, paragraph (4)), art-313/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-313#art-313/par-4
- art-313/par-16: 第二項から前項まで → 地方税法 第三百十三条第五項 (Article 313, paragraph (5)), art-313/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-313#art-313/par-5
- art-313/par-16: 第二項から前項まで → 地方税法 第三百十三条第六項 (Article 313, paragraph (6)), art-313/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-313#art-313/par-6
- art-313/par-16: 第二項から前項まで → 地方税法 第三百十三条第七項 (Article 313, paragraph (7)), art-313/par-7 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-313#art-313/par-7
- art-313/par-16: 第二項から前項まで → 地方税法 第三百十三条第八項 (Article 313, paragraph (8)), art-313/par-8 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-313#art-313/par-8
- art-313/par-16: 第二項から前項まで → 地方税法 第三百十三条第九項 (Article 313, paragraph (9)), art-313/par-9 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-313#art-313/par-9
- art-314/par-1: 第五項 → 地方税法 第三百十四条第五項 (Article 314, paragraph (5)), art-314/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314#art-314/par-5
- art-314/par-1: この項 → 地方税法 第三百十四条第一項 (Article 314, paragraph (1)), art-314/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314#art-314/par-1
- art-314/par-1: 次項 → 地方税法 第三百十四条第二項 (Article 314, paragraph (2)), art-314/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314#art-314/par-2
- art-314/par-1: 前条第八項 → 地方税法 第三百十三条第八項 (Article 313, paragraph (8)), art-313/par-8 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-313#art-313/par-8
- art-314/par-1: 所得税法第七十条の二第四項第一号 → 所得税法 第七十条の二第四項第一号 (Article 70-2, paragraph (4), item (i)), art-70-2/par-4/item-1 — https://japanlaw.org/en/income-tax-act/art-70-2/par-4/item-1 · https://japanlaw.org/l/340AC0000000033/art-70-2/par-4/item-1
- art-314/par-1: 前条 → 地方税法 第三百十三条 (Article 313), art-313 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-313#art-313
- art-314/par-1: 次項 → 地方税法 第三百十三条第九項 (Article 313, paragraph (9)), art-313/par-9 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-313#art-313/par-9
- art-314/par-1/item-1: 所得税法第七十条の二第四項第二号 → 所得税法 第七十条の二第四項第二号 (Article 70-2, paragraph (4), item (ii)), art-70-2/par-4/item-2 — https://japanlaw.org/en/income-tax-act/art-70-2/par-4/item-2 · https://japanlaw.org/l/340AC0000000033/art-70-2/par-4/item-2
- art-314/par-1/item-1: 同項第三号 → 所得税法 第七十条の二第四項第三号 (Article 70-2, paragraph (4), item (iii)), art-70-2/par-4/item-3 — https://japanlaw.org/en/income-tax-act/art-70-2/par-4/item-3 · https://japanlaw.org/l/340AC0000000033/art-70-2/par-4/item-3
- art-314/par-1/item-1: 次号 → 地方税法 第三百十四条第一項第二号 (Article 314, paragraph (1), item (ii)), art-314/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314#art-314/par-1/item-2
- art-314/par-1/item-2: 所得税法第七十条の二第四項第四号 → 所得税法 第七十条の二第四項第四号 (Article 70-2, paragraph (4), item (iv)), art-70-2/par-4/item-4 — https://japanlaw.org/en/income-tax-act/art-70-2/par-4/item-4 · https://japanlaw.org/l/340AC0000000033/art-70-2/par-4/item-4
- art-314/par-2: 前項 → 地方税法 第三百十四条第一項 (Article 314, paragraph (1)), art-314/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314#art-314/par-1
- art-314/par-2: 所得税法第七十条の二第四項第五号 → 所得税法 第七十条の二第四項第五号 (Article 70-2, paragraph (4), item (v)), art-70-2/par-4/item-5 — https://japanlaw.org/en/income-tax-act/art-70-2/par-4/item-5 · https://japanlaw.org/l/340AC0000000033/art-70-2/par-4/item-5
- art-314/par-2: 同条第四項第一号 → 所得税法 第七十条の二第四項第一号 (Article 70-2, paragraph (4), item (i)), art-70-2/par-4/item-1 — https://japanlaw.org/en/income-tax-act/art-70-2/par-4/item-1 · https://japanlaw.org/l/340AC0000000033/art-70-2/par-4/item-1
- art-314/par-2: この項 → 地方税法 第三百十四条第二項 (Article 314, paragraph (2)), art-314/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314#art-314/par-2
- art-314/par-2: 前条 → 地方税法 第三百十三条 (Article 313), art-313 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-313#art-313
- art-314/par-2: 同条第八項 → 地方税法 第三百十三条第八項 (Article 313, paragraph (8)), art-313/par-8 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-313#art-313/par-8
- art-314/par-2: 次項 → 地方税法 第三百十三条第九項 (Article 313, paragraph (9)), art-313/par-9 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-313#art-313/par-9
- art-314/par-3: 前二項 → 地方税法 第三百十四条第一項 (Article 314, paragraph (1)), art-314/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314#art-314/par-1
- art-314/par-3: 前二項 → 地方税法 第三百十四条第二項 (Article 314, paragraph (2)), art-314/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314#art-314/par-2
- art-314/par-3: 所得税法第七十条の二第四項第一号 → 所得税法 第七十条の二第四項第一号 (Article 70-2, paragraph (4), item (i)), art-70-2/par-4/item-1 — https://japanlaw.org/en/income-tax-act/art-70-2/par-4/item-1 · https://japanlaw.org/l/340AC0000000033/art-70-2/par-4/item-1
- art-314/par-3: この項 → 地方税法 第三百十四条第三項 (Article 314, paragraph (3)), art-314/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314#art-314/par-3
- art-314/par-3: 前条 → 地方税法 第三百十三条 (Article 313), art-313 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-313#art-313
- art-314/par-3: 同条第八項 → 地方税法 第三百十三条第八項 (Article 313, paragraph (8)), art-313/par-8 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-313#art-313/par-8
- art-314/par-3: 次項 → 地方税法 第三百十三条第九項 (Article 313, paragraph (9)), art-313/par-9 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-313#art-313/par-9
- art-314/par-4: 前条 → 地方税法 第三百十三条 (Article 313), art-313 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-313#art-313
- art-314/par-4: 同条第九項 → 地方税法 第三百十三条第九項 (Article 313, paragraph (9)), art-313/par-9 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-313#art-313/par-9
- art-314/par-4: 次条第四項 → 地方税法 第三百十四条第四項 (Article 314, paragraph (4)), art-314/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314#art-314/par-4
- art-314/par-4: 第三百十四条の二第一項 → 地方税法 第三百十四条の二第一項 (Article 314-2, paragraph (1)), art-314-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1
- art-314/par-5: 前項 → 地方税法 第三百十四条第四項 (Article 314, paragraph (4)), art-314/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314#art-314/par-4
- art-314/par-5: 次条第一項第一号 → 地方税法 第三百十四条の二第一項第一号 (Article 314-2, paragraph (1), item (i)), art-314-2/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-1
- art-314-2/par-1/item-1: この号 → 地方税法 第三百十四条の二第一項第一号 (Article 314-2, paragraph (1), item (i)), art-314-2/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-1
- art-314-2/par-1/item-1: 第三百十三条第十項 → 地方税法 第三百十三条第十項 (Article 313, paragraph (10)), art-313/par-10 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-313#art-313/par-10
- art-314-2/par-1/item-1/sub-1: この号 → 地方税法 第三百十四条の二第一項第一号 (Article 314-2, paragraph (1), item (i)), art-314-2/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-1
- art-314-2/par-1/item-3: 所得税法第七十四条第二項 → 所得税法 第七十四条第二項 (Article 74, paragraph (2)), art-74/par-2 — https://japanlaw.org/en/income-tax-act/art-74/par-2 · https://japanlaw.org/l/340AC0000000033/art-74/par-2
- art-314-2/par-1/item-3: 租税特別措置法第四十一条の七第二項 → 租税特別措置法 第四十一条の七第二項 (Article 41-7, paragraph (2)), art-41-7/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-7/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-7/par-2
- art-314-2/par-1/item-4/sub-1: 小規模企業共済法第二条第二項 → e-Gov law 340AC0000000102, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection
- art-314-2/par-1/item-4/sub-2: 確定拠出年金法第三条第三項第七号の二 → 確定拠出年金法 第三条第三項第七号の二 (Article 3, paragraph (3), item (vii-2)), art-3/par-3/item-7-2 — https://japanlaw.org/en/defined-contribution-pension-act/art-3/par-3/item-7-2 · https://japanlaw.org/l/413AC0000000088/art-3/par-3/item-7-2
- art-314-2/par-1/item-4/sub-2: 同法第五十五条第二項第四号 → 確定拠出年金法 第五十五条第二項第四号 (Article 55, paragraph (2), item (iv)), art-55/par-2/item-4 — https://japanlaw.org/en/defined-contribution-pension-act/art-55/par-2/item-4 · https://japanlaw.org/l/413AC0000000088/art-55/par-2/item-4
- art-314-2/par-1/item-5/sub-1: 第七項第一号 → 地方税法 第三百十四条の二第七項第一号 (Article 314-2, paragraph (7), item (i)), art-314-2/par-7/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-7/item-1
- art-314-2/par-1/item-5/sub-1: この号 → 地方税法 第三百十四条の二第一項第五号 (Article 314-2, paragraph (1), item (v)), art-314-2/par-1/item-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-5
- art-314-2/par-1/item-5/sub-1: 第七項 → 地方税法 第三百十四条の二第七項 (Article 314-2, paragraph (7)), art-314-2/par-7 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-7
- art-314-2/par-1/item-5/sub-2: 第二号 → 地方税法 第三百十四条の二第一項第二号 (Article 314-2, paragraph (1), item (ii)), art-314-2/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-2
- art-314-2/par-1/item-5/sub-2: 第七項第二号 → 地方税法 第三百十四条の二第七項第二号 (Article 314-2, paragraph (7), item (ii)), art-314-2/par-7/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-7/item-2
- art-314-2/par-1/item-5/sub-2: 第三号 → 地方税法 第三百十四条の二第七項第三号 (Article 314-2, paragraph (7), item (iii)), art-314-2/par-7/item-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-7/item-3
- art-314-2/par-1/item-5-3: 所得税法第九条第一項第九号 → 所得税法 第九条第一項第九号 (Article 9, paragraph (1), item (ix)), art-9/par-1/item-9 — https://japanlaw.org/en/income-tax-act/art-9/par-1/item-9 · https://japanlaw.org/l/340AC0000000033/art-9/par-1/item-9
- art-314-2/par-1/item-5-3: この号 → 地方税法 第三百十四条の二第一項第五号の三 (Article 314-2, paragraph (1), item (v-3)), art-314-2/par-1/item-5-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-5-3
- art-314-2/par-1/item-6: 第三百十七条の三の三第二項第二号 → 地方税法 第三百十七条の三の三第二項第二号 (Article 317-3-3, paragraph (2), item (ii)), art-317-3-3/par-2/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-3-3#art-317-3-3/par-2/item-2
- art-314-2/par-1/item-10/sub-1: この条 → 地方税法 第三百十四条の二 (Article 314-2), art-314-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2
- art-314-2/par-1/item-10/sub-1: 第三百十四条の六第一号 → 地方税法 第三百十四条の六第一項第一号 (Article 314-6, paragraph (1), item (i)), art-314-6/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-3#art-314-6/par-1/item-1
- art-314-2/par-1/item-10-2: 第三百十三条第三項 → 地方税法 第三百十三条第三項 (Article 313, paragraph (3)), art-313/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-313#art-313/par-3
- art-314-2/par-1/item-10-2: 同条第四項 → 地方税法 第三百十三条第四項 (Article 313, paragraph (4)), art-313/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-313#art-313/par-4
- art-314-2/par-1/item-10-2: 前号 → 地方税法 第三百十四条の二第一項第十号 (Article 314-2, paragraph (1), item (x)), art-314-2/par-1/item-10 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-10
- art-314-2/par-1/item-10-2: この号 → 地方税法 第三百十四条の二第一項第十号の二 (Article 314-2, paragraph (1), item (x-2)), art-314-2/par-1/item-10-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-10-2
- art-314-2/par-1/item-11: 第三百十七条の三の三第一項 → 地方税法 第三百十七条の三の三第一項 (Article 317-3-3, paragraph (1)), art-317-3-3/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-3-3#art-317-3-3/par-1
- art-314-2/par-1/item-11: 第八項 → 地方税法 第三百十四条の二第八項 (Article 314-2, paragraph (8)), art-314-2/par-8 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-8
- art-314-2/par-1/item-11: 第三百十四条の六 → 地方税法 第三百十四条の六 (Article 314-6), art-314-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-3#art-314-6
- art-314-2/par-1/item-11: 第四項 → 地方税法 第三百十四条の二第四項 (Article 314-2, paragraph (4)), art-314-2/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-4
- art-314-2/par-1/item-11/sub-1: 所得税法第二条第一項第三号 → 所得税法 第二条第一項第三号 (Article 2, paragraph (1), item (iii)), art-2/par-1/item-3 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-3
- art-314-2/par-1/item-11/sub-2: 所得税法第二条第一項第五号 → 所得税法 第二条第一項第五号 (Article 2, paragraph (1), item (v)), art-2/par-1/item-5 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-5 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-5
- art-314-2/par-1/item-12: 児童福祉法第二十七条第一項第三号 → e-Gov law 322AC0000000164, 第二十七条第一項第三号 (Article 27, paragraph (1), item (iii)), art-27/par-1/item-3 — not held in this collection
- art-314-2/par-1/item-12: 同法第六条の四 → e-Gov law 322AC0000000164, 第六条の四 (Article 6-4), art-6-4 — not held in this collection
- art-314-2/par-1/item-12: 第三百十三条第三項 → 地方税法 第三百十三条第三項 (Article 313, paragraph (3)), art-313/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-313#art-313/par-3
- art-314-2/par-1/item-12: 同条第四項 → 地方税法 第三百十三条第四項 (Article 313, paragraph (4)), art-313/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-313#art-313/par-4
- art-314-2/par-1/item-12: 前号 → 地方税法 第三百十四条の二第一項第十一号 (Article 314-2, paragraph (1), item (xi)), art-314-2/par-1/item-11 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-11
- art-314-2/par-1/item-12: この号 → 地方税法 第三百十四条の二第一項第十二号 (Article 314-2, paragraph (1), item (xii)), art-314-2/par-1/item-12 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-12
- art-314-2/par-3: 第三百十四条の六 → 地方税法 第三百十四条の六 (Article 314-6), art-314-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-3#art-314-6
- art-314-2/par-3: 第一項第六号 → 地方税法 第三百十四条の二第一項第六号 (Article 314-2, paragraph (1), item (vi)), art-314-2/par-1/item-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-6
- art-314-2/par-4: 第三百十四条の六 → 地方税法 第三百十四条の六 (Article 314-6), art-314-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-3#art-314-6
- art-314-2/par-4: 第一項第十一号 → 地方税法 第三百十四条の二第一項第十一号 (Article 314-2, paragraph (1), item (xi)), art-314-2/par-1/item-11 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-11
- art-314-2/par-5: 租税特別措置法第四条の四第一項 → 租税特別措置法 第四条の四第一項 (Article 4-4, paragraph (1)), art-4-4/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-4-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-4-4/par-1
- art-314-2/par-5: 第一項第五号 → 地方税法 第三百十四条の二第一項第五号 (Article 314-2, paragraph (1), item (v)), art-314-2/par-1/item-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-5
- art-314-2/par-5: 第五号の三 → 地方税法 第三百十四条の二第一項第五号の三 (Article 314-2, paragraph (1), item (v-3)), art-314-2/par-1/item-5-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-5-3
- art-314-2/par-6: 第一項第一号 → 地方税法 第三百十四条の二第一項第一号 (Article 314-2, paragraph (1), item (i)), art-314-2/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-1
- art-314-2/par-6: 同項第二号 → 地方税法 第三百十四条の二第一項第二号 (Article 314-2, paragraph (1), item (ii)), art-314-2/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-2
- art-314-2/par-6: 同項第三号 → 地方税法 第三百十四条の二第一項第三号 (Article 314-2, paragraph (1), item (iii)), art-314-2/par-1/item-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-3
- art-314-2/par-6: 同項第四号 → 地方税法 第三百十四条の二第一項第四号 (Article 314-2, paragraph (1), item (iv)), art-314-2/par-1/item-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-4
- art-314-2/par-6: 同項第五号 → 地方税法 第三百十四条の二第一項第五号 (Article 314-2, paragraph (1), item (v)), art-314-2/par-1/item-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-5
- art-314-2/par-6: 同項第五号の三 → 地方税法 第三百十四条の二第一項第五号の三 (Article 314-2, paragraph (1), item (v-3)), art-314-2/par-1/item-5-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-5-3
- art-314-2/par-6: 同項第六号 → 地方税法 第三百十四条の二第一項第六号 (Article 314-2, paragraph (1), item (vi)), art-314-2/par-1/item-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-6
- art-314-2/par-6: 第三項 → 地方税法 第三百十四条の二第三項 (Article 314-2, paragraph (3)), art-314-2/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-3
- art-314-2/par-6: 第一項第八号 → 地方税法 第三百十四条の二第一項第八号 (Article 314-2, paragraph (1), item (viii)), art-314-2/par-1/item-8 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-8
- art-314-2/par-6: 同項第八号の二 → 地方税法 第三百十四条の二第一項第八号の二 (Article 314-2, paragraph (1), item (viii-2)), art-314-2/par-1/item-8-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-8-2
- art-314-2/par-6: 同項第九号 → 地方税法 第三百十四条の二第一項第九号 (Article 314-2, paragraph (1), item (ix)), art-314-2/par-1/item-9 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-9
- art-314-2/par-6: 同項第十号 → 地方税法 第三百十四条の二第一項第十号 (Article 314-2, paragraph (1), item (x)), art-314-2/par-1/item-10 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-10
- art-314-2/par-6: 同項第十号の二 → 地方税法 第三百十四条の二第一項第十号の二 (Article 314-2, paragraph (1), item (x-2)), art-314-2/par-1/item-10-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-10-2
- art-314-2/par-6: 同項第十一号 → 地方税法 第三百十四条の二第一項第十一号 (Article 314-2, paragraph (1), item (xi)), art-314-2/par-1/item-11 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-11
- art-314-2/par-6: 第四項 → 地方税法 第三百十四条の二第四項 (Article 314-2, paragraph (4)), art-314-2/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-4
- art-314-2/par-6: 第一項第十二号 → 地方税法 第三百十四条の二第一項第十二号 (Article 314-2, paragraph (1), item (xii)), art-314-2/par-1/item-12 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-12
- art-314-2/par-6: 第二項 → 地方税法 第三百十四条の二第二項 (Article 314-2, paragraph (2)), art-314-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-2
- art-314-2/par-7: 第一項第五号 → 地方税法 第三百十四条の二第一項第五号 (Article 314-2, paragraph (1), item (v)), art-314-2/par-1/item-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-5
- art-314-2/par-7: 第五号の三 → 地方税法 第三百十四条の二第一項第五号の三 (Article 314-2, paragraph (1), item (v-3)), art-314-2/par-1/item-5-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-5-3
- art-314-2/par-7: 第二号 → 地方税法 第三百十四条の二第七項第二号 (Article 314-2, paragraph (7), item (ii)), art-314-2/par-7/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-7/item-2
- art-314-2/par-7: 第五号 → 地方税法 第三百十四条の二第七項第五号 (Article 314-2, paragraph (7), item (v)), art-314-2/par-7/item-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-7/item-5
- art-314-2/par-7: 第一号 → 地方税法 第三百十四条の二第七項第一号 (Article 314-2, paragraph (7), item (i)), art-314-2/par-7/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-7/item-1
- art-314-2/par-7: 第三号 → 地方税法 第三百十四条の二第七項第三号 (Article 314-2, paragraph (7), item (iii)), art-314-2/par-7/item-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-7/item-3
- art-314-2/par-7: 第四号 → 地方税法 第三百十四条の二第七項第四号 (Article 314-2, paragraph (7), item (iv)), art-314-2/par-7/item-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-7/item-4
- art-314-2/par-7/item-1: この号 → 地方税法 第三百十四条の二第七項第一号 (Article 314-2, paragraph (7), item (i)), art-314-2/par-7/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-7/item-1
- art-314-2/par-7/item-1: 第三号 → 地方税法 第三百十四条の二第七項第三号 (Article 314-2, paragraph (7), item (iii)), art-314-2/par-7/item-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-7/item-3
- art-314-2/par-7/item-1: 第四号 → 地方税法 第三百十四条の二第七項第四号 (Article 314-2, paragraph (7), item (iv)), art-314-2/par-7/item-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-7/item-4
- art-314-2/par-7/item-1: 確定給付企業年金法第三条第一項第一号 → e-Gov law 413AC0000000050, 第三条第一項第一号 (Article 3, paragraph (1), item (i)), art-3/par-1/item-1 — not held in this collection
- art-314-2/par-7/item-1: 次号 → 地方税法 第三百十四条の二第七項第二号 (Article 314-2, paragraph (7), item (ii)), art-314-2/par-7/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-7/item-2
- art-314-2/par-7/item-1/sub-1: 保険業法第二条第三項 → e-Gov law 407AC0000000105, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection
- art-314-2/par-7/item-1/sub-1: 同条第八項 → e-Gov law 407AC0000000105, 第二条第八項 (Article 2, paragraph (8)), art-2/par-8 — not held in this collection
- art-314-2/par-7/item-1/sub-1: 次号 → 地方税法 第三百十四条の二第七項第二号 (Article 314-2, paragraph (7), item (ii)), art-314-2/par-7/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-7/item-2
- art-314-2/par-7/item-1/sub-2: 次号 → 地方税法 第三百十四条の二第七項第二号 (Article 314-2, paragraph (7), item (ii)), art-314-2/par-7/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-7/item-2
- art-314-2/par-7/item-1/sub-2: 第三号 → 地方税法 第三百十四条の二第七項第三号 (Article 314-2, paragraph (7), item (iii)), art-314-2/par-7/item-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-7/item-3
- art-314-2/par-7/item-1/sub-3: 農業協同組合法第十条第一項第十号 → e-Gov law 322AC0000000132, 第十条第一項第十号 (Article 10, paragraph (1), item (x)), art-10/par-1/item-10 — not held in this collection
- art-314-2/par-7/item-1/sub-3: 次号 → 地方税法 第三百十四条の二第七項第二号 (Article 314-2, paragraph (7), item (ii)), art-314-2/par-7/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-7/item-2
- art-314-2/par-7/item-1/sub-3: 第三号 → 地方税法 第三百十四条の二第七項第三号 (Article 314-2, paragraph (7), item (iii)), art-314-2/par-7/item-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-7/item-3
- art-314-2/par-7/item-1/sub-4: 確定給付企業年金法第三条第一項 → e-Gov law 413AC0000000050, 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — not held in this collection
- art-314-2/par-7/item-2/sub-1: 前号 → 地方税法 第三百十四条の二第七項第一号 (Article 314-2, paragraph (7), item (i)), art-314-2/par-7/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-7/item-1
- art-314-2/par-7/item-2/sub-4: 前号 → 地方税法 第三百十四条の二第七項第一号 (Article 314-2, paragraph (7), item (i)), art-314-2/par-7/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-7/item-1
- art-314-2/par-7/item-2/sub-4: 保険業法第二条第四項 → e-Gov law 407AC0000000105, 第二条第四項 (Article 2, paragraph (4)), art-2/par-4 — not held in this collection
- art-314-2/par-7/item-2/sub-4: 同条第九項 → e-Gov law 407AC0000000105, 第二条第九項 (Article 2, paragraph (9)), art-2/par-9 — not held in this collection
- art-314-2/par-7/item-2/sub-5: 前号 → 地方税法 第三百十四条の二第七項第一号 (Article 314-2, paragraph (7), item (i)), art-314-2/par-7/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-7/item-1
- art-314-2/par-7/item-3: この号 → 地方税法 第三百十四条の二第七項第三号 (Article 314-2, paragraph (7), item (iii)), art-314-2/par-7/item-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-7/item-3
- art-314-2/par-7/item-3/sub-1: 前号 → 地方税法 第三百十四条の二第七項第二号 (Article 314-2, paragraph (7), item (ii)), art-314-2/par-7/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-7/item-2
- art-314-2/par-7/item-3/sub-2: 第一号 → 地方税法 第三百十四条の二第七項第一号 (Article 314-2, paragraph (7), item (i)), art-314-2/par-7/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-7/item-1
- art-314-2/par-7/item-4: 第一号 → 地方税法 第三百十四条の二第七項第一号 (Article 314-2, paragraph (7), item (i)), art-314-2/par-7/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-7/item-1
- art-314-2/par-7/item-4: 次号 → 地方税法 第三百十四条の二第七項第五号 (Article 314-2, paragraph (7), item (v)), art-314-2/par-7/item-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-7/item-5
- art-314-2/par-7/item-4: この号 → 地方税法 第三百十四条の二第七項第四号 (Article 314-2, paragraph (7), item (iv)), art-314-2/par-7/item-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-7/item-4
- art-314-2/par-7/item-5: 第二号 → 地方税法 第三百十四条の二第七項第二号 (Article 314-2, paragraph (7), item (ii)), art-314-2/par-7/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-7/item-2
- art-314-2/par-7/item-5: 前号 → 地方税法 第三百十四条の二第七項第四号 (Article 314-2, paragraph (7), item (iv)), art-314-2/par-7/item-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-7/item-4
- art-314-2/par-7/item-6/sub-1: 保険業法第二条第四項 → e-Gov law 407AC0000000105, 第二条第四項 (Article 2, paragraph (4)), art-2/par-4 — not held in this collection
- art-314-2/par-7/item-6/sub-1: 同条第九項 → e-Gov law 407AC0000000105, 第二条第九項 (Article 2, paragraph (9)), art-2/par-9 — not held in this collection
- art-314-2/par-7/item-6/sub-1: 第二号 → 地方税法 第三百十四条の二第七項第二号 (Article 314-2, paragraph (7), item (ii)), art-314-2/par-7/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-7/item-2
- art-314-2/par-7/item-6/sub-2: 農業協同組合法第十条第一項第十号 → e-Gov law 322AC0000000132, 第十条第一項第十号 (Article 10, paragraph (1), item (x)), art-10/par-1/item-10 — not held in this collection
- art-314-2/par-8: 第一項 → 地方税法 第三百十四条の二第一項 (Article 314-2, paragraph (1)), art-314-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1
- art-314-2/par-8: 第三項 → 地方税法 第三百十四条の二第三項 (Article 314-2, paragraph (3)), art-314-2/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-3
- art-314-2/par-8: 第四項 → 地方税法 第三百十四条の二第四項 (Article 314-2, paragraph (4)), art-314-2/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-4
- art-314-2/par-8: 第一項第十号の二 → 地方税法 第三百十四条の二第一項第十号の二 (Article 314-2, paragraph (1), item (x-2)), art-314-2/par-1/item-10-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-10-2
- art-314-2/par-8: 第二百九十二条第一項第十二号 → 地方税法 第二百九十二条第一項第十二号 (Article 292, paragraph (1), item (xii)), art-292/par-1/item-12 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-292#art-292/par-1/item-12
- art-314-2/par-9: 所得税法第二条第一項第三十二号 → 所得税法 第二条第一項第三十二号 (Article 2, paragraph (1), item (xxxii)), art-2/par-1/item-32 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-32 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-32
- art-314-2/par-9: 第一項第九号 → 地方税法 第三百十四条の二第一項第九号 (Article 314-2, paragraph (1), item (ix)), art-314-2/par-1/item-9 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-9
- art-314-2/par-9: 第三百十四条の六 → 地方税法 第三百十四条の六 (Article 314-6), art-314-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-3#art-314-6
- art-314-2/par-9: 地方税法第二百九十二条第一項第十三号 → 地方税法 第二百九十二条第一項第十三号 (Article 292, paragraph (1), item (xiii)), art-292/par-1/item-13 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-292#art-292/par-1/item-13
- art-314-2/par-10: 第一項第十号の二 → 地方税法 第三百十四条の二第一項第十号の二 (Article 314-2, paragraph (1), item (x-2)), art-314-2/par-1/item-10-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-10-2
- art-314-2/par-11: 第一項 → 地方税法 第三百十四条の二第一項 (Article 314-2, paragraph (1)), art-314-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1
- art-314-2/par-11: 第二項 → 地方税法 第三百十四条の二第二項 (Article 314-2, paragraph (2)), art-314-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-2
- art-314-2/par-12: 前各項 → 地方税法 第三百十四条の二第一項 (Article 314-2, paragraph (1)), art-314-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1
- art-314-2/par-12: 前各項 → 地方税法 第三百十四条の二第十項 (Article 314-2, paragraph (10)), art-314-2/par-10 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-10
- art-314-2/par-12: 前各項 → 地方税法 第三百十四条の二第十一項 (Article 314-2, paragraph (11)), art-314-2/par-11 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-11
- art-314-2/par-12: 前各項 → 地方税法 第三百十四条の二第二項 (Article 314-2, paragraph (2)), art-314-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-2
- art-314-2/par-12: 前各項 → 地方税法 第三百十四条の二第三項 (Article 314-2, paragraph (3)), art-314-2/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-3
- art-314-2/par-12: 前各項 → 地方税法 第三百十四条の二第四項 (Article 314-2, paragraph (4)), art-314-2/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-4
- art-314-2/par-12: 前各項 → 地方税法 第三百十四条の二第五項 (Article 314-2, paragraph (5)), art-314-2/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-5
- art-314-2/par-12: 前各項 → 地方税法 第三百十四条の二第六項 (Article 314-2, paragraph (6)), art-314-2/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-6
- art-314-2/par-12: 前各項 → 地方税法 第三百十四条の二第七項 (Article 314-2, paragraph (7)), art-314-2/par-7 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-7
- art-314-2/par-12: 前各項 → 地方税法 第三百十四条の二第八項 (Article 314-2, paragraph (8)), art-314-2/par-8 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-8
- art-314-2/par-12: 前各項 → 地方税法 第三百十四条の二第九項 (Article 314-2, paragraph (9)), art-314-2/par-9 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-9
- art-314-3/par-1: 地方自治法第二百五十二条の十九第一項 → e-Gov law 322AC0000000067, 第二百五十二条の十九第一項 (Article 252-19, paragraph (1)), art-252-19/par-1 — not held in this collection
- art-314-3/par-1: 第三百十四条の六 → 地方税法 第三百十四条の六 (Article 314-6), art-314-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-3#art-314-6
- art-314-3/par-1: 第三百十四条の七 → 地方税法 第三百十四条の七 (Article 314-7), art-314-7 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-7#art-314-7
- art-314-3/par-2: 前項 → 地方税法 第三百十四条の三第一項 (Article 314-3, paragraph (1)), art-314-3/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-3#art-314-3/par-1
- art-314-3/par-2: 前条 → 地方税法 第三百十四条の二 (Article 314-2), art-314-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2
- art-314-4/par-2: 第三百二十一条の八第一項 → 地方税法 第三百二十一条の八第一項 (Article 321-8, paragraph (1)), art-321-8/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-1
- art-314-6/par-1: 第三百十四条の三 → 地方税法 第三百十四条の三 (Article 314-3), art-314-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-3#art-314-3
- art-314-6/par-1/item-1: 第三百十四条の三第二項 → 地方税法 第三百十四条の三第二項 (Article 314-3, paragraph (2)), art-314-3/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-3#art-314-3/par-2
- art-314-6/par-1/item-1: この条 → 地方税法 第三百十四条の六 (Article 314-6), art-314-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-3#art-314-6
- art-314-6/par-1/item-1/sub-1: 第三百十四条の二第一項第十号の二 → 地方税法 第三百十四条の二第一項第十号の二 (Article 314-2, paragraph (1), item (x-2)), art-314-2/par-1/item-10-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-10-2
- art-314-6/par-1/item-2/sub-1: 前号 → 地方税法 第三百十四条の六第一項第一号 (Article 314-6, paragraph (1), item (i)), art-314-6/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-3#art-314-6/par-1/item-1
- art-314-7/par-1: この項 → 地方税法 第三百十四条の七第一項 (Article 314-7, paragraph (1)), art-314-7/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-7#art-314-7/par-1
- art-314-7/par-1: 第三百十四条の三 → 地方税法 第三百十四条の三 (Article 314-3), art-314-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-3#art-314-3
- art-314-7/par-1: 前条 → 地方税法 第三百十四条の六 (Article 314-6), art-314-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-3#art-314-6
- art-314-7/par-1/item-1: この条 → 地方税法 第三百十四条の七 (Article 314-7), art-314-7 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-7#art-314-7
- art-314-7/par-1/item-2: 社会福祉法第百十三条第二項 → e-Gov law 326AC0000000045, 第百十三条第二項 (Article 113, paragraph (2)), art-113/par-2 — not held in this collection
- art-314-7/par-1/item-3: 所得税法第七十八条第二項第二号から第四号まで → 所得税法 第七十八条第二項第二号 (Article 78, paragraph (2), item (ii)), art-78/par-2/item-2 — https://japanlaw.org/en/income-tax-act/art-78/par-2/item-2 · https://japanlaw.org/l/340AC0000000033/art-78/par-2/item-2
- art-314-7/par-1/item-3: 所得税法第七十八条第二項第二号から第四号まで → 所得税法 第七十八条第二項第三号 (Article 78, paragraph (2), item (iii)), art-78/par-2/item-3 — https://japanlaw.org/en/income-tax-act/art-78/par-2/item-3 · https://japanlaw.org/l/340AC0000000033/art-78/par-2/item-3
- art-314-7/par-1/item-3: 所得税法第七十八条第二項第二号から第四号まで → 所得税法 第七十八条第二項第四号 (Article 78, paragraph (2), item (iv)), art-78/par-2/item-4 — https://japanlaw.org/en/income-tax-act/art-78/par-2/item-4 · https://japanlaw.org/l/340AC0000000033/art-78/par-2/item-4
- art-314-7/par-1/item-3: 租税特別措置法第四十一条の十八の二第二項 → 租税特別措置法 第四十一条の十八の二第二項 (Article 41-18-2, paragraph (2)), art-41-18-2/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-18-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-18-2/par-2
- art-314-7/par-1/item-3: 次号 → 地方税法 第三百十四条の七第一項第四号 (Article 314-7, paragraph (1), item (iv)), art-314-7/par-1/item-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-7#art-314-7/par-1/item-4
- art-314-7/par-1/item-4: 特定非営利活動促進法第二条第二項 → e-Gov law 410AC1000000007, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection
- art-314-7/par-1/item-4: この号 → 地方税法 第三百十四条の七第一項第四号 (Article 314-7, paragraph (1), item (iv)), art-314-7/par-1/item-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-7#art-314-7/par-1/item-4
- art-314-7/par-1/item-4: 第十二項 → 地方税法 第三百十四条の七第十二項 (Article 314-7, paragraph (12)), art-314-7/par-12 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-7#art-314-7/par-12
- art-314-7/par-1/item-4: 同条第一項 → e-Gov law 410AC1000000007, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- art-314-7/par-2: 前項 → 地方税法 第三百十四条の七第一項 (Article 314-7, paragraph (1)), art-314-7/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-7#art-314-7/par-1
- art-314-7/par-2: 同項第一号 → 地方税法 第三百十四条の七第一項第一号 (Article 314-7, paragraph (1), item (i)), art-314-7/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-7#art-314-7/par-1/item-1
- art-314-7/par-2: この条 → 地方税法 第三百十四条の七 (Article 314-7), art-314-7 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-7#art-314-7
- art-314-7/par-2: この項 → 地方税法 第三百十四条の七第二項 (Article 314-7, paragraph (2)), art-314-7/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-7#art-314-7/par-2
- art-314-7/par-2: 第二号 → 地方税法 第三百十四条の七第一項第二号 (Article 314-7, paragraph (1), item (ii)), art-314-7/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-7#art-314-7/par-1/item-2
- art-314-7/par-2: 第一号 → 地方税法 第三百十四条の七第二項第一号 (Article 314-7, paragraph (2), item (i)), art-314-7/par-2/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-7#art-314-7/par-2/item-1
- art-314-7/par-2: 第二号 → 地方税法 第三百十四条の七第二項第二号 (Article 314-7, paragraph (2), item (ii)), art-314-7/par-2/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-7#art-314-7/par-2/item-2
- art-314-7/par-2: 第五号 → 地方税法 第三百十四条の七第二項第五号 (Article 314-7, paragraph (2), item (v)), art-314-7/par-2/item-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-7#art-314-7/par-2/item-5
- art-314-7/par-2: 第六号 → 地方税法 第三百十四条の七第二項第六号 (Article 314-7, paragraph (2), item (vi)), art-314-7/par-2/item-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-7#art-314-7/par-2/item-6
- art-314-7/par-2: 第三号 → 地方税法 第三百十四条の七第二項第三号 (Article 314-7, paragraph (2), item (iii)), art-314-7/par-2/item-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-7#art-314-7/par-2/item-3
- art-314-7/par-2: 第四号 → 地方税法 第三百十四条の七第二項第四号 (Article 314-7, paragraph (2), item (iv)), art-314-7/par-2/item-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-7#art-314-7/par-2/item-4
- art-314-7/par-2/item-5: 次号 → 地方税法 第三百十四条の七第二項第六号 (Article 314-7, paragraph (2), item (vi)), art-314-7/par-2/item-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-7#art-314-7/par-2/item-6
- art-314-7/par-2/item-5: 前各号 → 地方税法 第三百十四条の七第二項第一号 (Article 314-7, paragraph (2), item (i)), art-314-7/par-2/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-7#art-314-7/par-2/item-1
- art-314-7/par-2/item-5: 前各号 → 地方税法 第三百十四条の七第二項第二号 (Article 314-7, paragraph (2), item (ii)), art-314-7/par-2/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-7#art-314-7/par-2/item-2
- art-314-7/par-2/item-5: 前各号 → 地方税法 第三百十四条の七第二項第三号 (Article 314-7, paragraph (2), item (iii)), art-314-7/par-2/item-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-7#art-314-7/par-2/item-3
- art-314-7/par-2/item-5: 前各号 → 地方税法 第三百十四条の七第二項第四号 (Article 314-7, paragraph (2), item (iv)), art-314-7/par-2/item-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-7#art-314-7/par-2/item-4
- art-314-7/par-2/item-5: 第五項 → 地方税法 第三百十四条の七第五項 (Article 314-7, paragraph (5)), art-314-7/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-7#art-314-7/par-5
- art-314-7/par-2/item-5: この条 → 地方税法 第三百十四条の七 (Article 314-7), art-314-7 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-7#art-314-7
- art-314-7/par-2/item-6: 第四項 → 地方税法 第三百十四条の七第四項 (Article 314-7, paragraph (4)), art-314-7/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-7#art-314-7/par-4
- art-314-7/par-3: 前項 → 地方税法 第三百十四条の七第二項 (Article 314-7, paragraph (2)), art-314-7/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-7#art-314-7/par-2
- art-314-7/par-5: 第二項 → 地方税法 第三百十四条の七第二項 (Article 314-7, paragraph (2)), art-314-7/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-7#art-314-7/par-2
- art-314-7/par-5: 前項 → 地方税法 第三百十四条の七第四項 (Article 314-7, paragraph (4)), art-314-7/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-7#art-314-7/par-4
- art-314-7/par-6: 前項 → 地方税法 第三百十四条の七第五項 (Article 314-7, paragraph (5)), art-314-7/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-7#art-314-7/par-5
- art-314-7/par-8: 第二項 → 地方税法 第三百十四条の七第二項 (Article 314-7, paragraph (2)), art-314-7/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-7#art-314-7/par-2
- art-314-7/par-8: 第六項 → 地方税法 第三百十四条の七第六項 (Article 314-7, paragraph (6)), art-314-7/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-7#art-314-7/par-6
- art-314-7/par-9: 第一項 → 地方税法 第三百十四条の七第一項 (Article 314-7, paragraph (1)), art-314-7/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-7#art-314-7/par-1
- art-314-7/par-9: 第二項 → 地方税法 第三百十四条の七第二項 (Article 314-7, paragraph (2)), art-314-7/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-7#art-314-7/par-2
- art-314-7/par-9: 第十一項 → 地方税法 第三百十四条の七第十一項 (Article 314-7, paragraph (11)), art-314-7/par-11 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-7#art-314-7/par-11
- art-314-7/par-10: 第二項から第八項まで → 地方税法 第三百十四条の七第二項 (Article 314-7, paragraph (2)), art-314-7/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-7#art-314-7/par-2
- art-314-7/par-10: 第二項から第八項まで → 地方税法 第三百十四条の七第三項 (Article 314-7, paragraph (3)), art-314-7/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-7#art-314-7/par-3
- art-314-7/par-10: 第二項から第八項まで → 地方税法 第三百十四条の七第四項 (Article 314-7, paragraph (4)), art-314-7/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-7#art-314-7/par-4
- art-314-7/par-10: 第二項から第八項まで → 地方税法 第三百十四条の七第五項 (Article 314-7, paragraph (5)), art-314-7/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-7#art-314-7/par-5
- art-314-7/par-10: 第二項から第八項まで → 地方税法 第三百十四条の七第六項 (Article 314-7, paragraph (6)), art-314-7/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-7#art-314-7/par-6
- art-314-7/par-10: 第二項から第八項まで → 地方税法 第三百十四条の七第七項 (Article 314-7, paragraph (7)), art-314-7/par-7 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-7#art-314-7/par-7
- art-314-7/par-10: 第二項から第八項まで → 地方税法 第三百十四条の七第八項 (Article 314-7, paragraph (8)), art-314-7/par-8 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-7#art-314-7/par-8
- art-314-7/par-11: 第一項 → 地方税法 第三百十四条の七第一項 (Article 314-7, paragraph (1)), art-314-7/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-7#art-314-7/par-1
- art-314-7/par-11: 第三百十四条の三 → 地方税法 第三百十四条の三 (Article 314-3), art-314-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-3#art-314-3
- art-314-7/par-11: 前条 → 地方税法 第三百十四条の六 (Article 314-6), art-314-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-3#art-314-6
- art-314-7/par-11/item-1: 第三百十四条の三第二項 → 地方税法 第三百十四条の三第二項 (Article 314-3, paragraph (2)), art-314-3/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-3#art-314-3/par-2
- art-314-7/par-11/item-1: この項 → 地方税法 第三百十四条の七第十一項 (Article 314-7, paragraph (11)), art-314-7/par-11 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-7#art-314-7/par-11
- art-314-7/par-11/item-1: 前条第一号 → 地方税法 第三百十四条の六第一項第一号 (Article 314-6, paragraph (1), item (i)), art-314-6/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-3#art-314-6/par-1/item-1
- art-314-7/par-11/item-1: 所得税法第八十六条第二項 → 所得税法 第八十六条第二項 (Article 86, paragraph (2)), art-86/par-2 — https://japanlaw.org/en/income-tax-act/art-86/par-2 · https://japanlaw.org/l/340AC0000000033/art-86/par-2
- art-314-7/par-11/item-1: 租税特別措置法第四十一条の十六の二第一項 → 租税特別措置法 第四十一条の十六の二第一項 (Article 41-16-2, paragraph (1)), art-41-16-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-16-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-16-2/par-1
- art-314-7/par-11/item-1: 次号 → 地方税法 第三百十四条の七第十一項第二号 (Article 314-7, paragraph (11), item (ii)), art-314-7/par-11/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-7#art-314-7/par-11/item-2
- art-314-7/par-11/item-1: 第三号 → 地方税法 第三百十四条の七第十一項第三号 (Article 314-7, paragraph (11), item (iii)), art-314-7/par-11/item-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-7#art-314-7/par-11/item-3
- art-314-7/par-11/item-2: 第三百十四条の三第二項 → 地方税法 第三百十四条の三第二項 (Article 314-3, paragraph (2)), art-314-3/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-3#art-314-3/par-2
- art-314-7/par-11/item-2: 次号 → 地方税法 第三百十四条の七第十一項第三号 (Article 314-7, paragraph (11), item (iii)), art-314-7/par-11/item-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-7#art-314-7/par-11/item-3
- art-314-7/par-11/item-2: 同項 → 地方税法 第三百十四条の七第十一項 (Article 314-7, paragraph (11)), art-314-7/par-11 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-7#art-314-7/par-11
- art-314-7/par-11/item-3/sub-1: 第一号 → 地方税法 第三百十四条の七第十一項第一号 (Article 314-7, paragraph (11), item (i)), art-314-7/par-11/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-7#art-314-7/par-11/item-1
- art-314-7/par-11/item-3/sub-2: 第一号 → 地方税法 第三百十四条の七第十一項第一号 (Article 314-7, paragraph (11), item (i)), art-314-7/par-11/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-7#art-314-7/par-11/item-1
- art-314-7/par-12: 第一項第四号 → 地方税法 第三百十四条の七第一項第四号 (Article 314-7, paragraph (1), item (iv)), art-314-7/par-1/item-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-7#art-314-7/par-1/item-4
- art-314-7/par-12: この条 → 地方税法 第三百十四条の七 (Article 314-7), art-314-7 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-7#art-314-7
- art-314-7/par-13: 次項 → 地方税法 第三百十四条の七第十四項 (Article 314-7, paragraph (14)), art-314-7/par-14 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-7#art-314-7/par-14
- art-314-7/par-14: 第一項 → 地方税法 第三百十四条の七第一項 (Article 314-7, paragraph (1)), art-314-7/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-7#art-314-7/par-1
- art-314-7/par-14: 第四号 → 地方税法 第三百十四条の七第一項第四号 (Article 314-7, paragraph (1), item (iv)), art-314-7/par-1/item-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-7#art-314-7/par-1/item-4
- art-314-8/par-1: 所得税法第二条第一項第五号 → 所得税法 第二条第一項第五号 (Article 2, paragraph (1), item (v)), art-2/par-1/item-5 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-5 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-5
- art-314-8/par-1: 同法第百六十一条第一項第一号 → 所得税法 第百六十一条第一項第一号 (Article 161, paragraph (1), item (i)), art-161/par-1/item-1 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-1
- art-314-8/par-1: この条 → 地方税法 第三百十四条の八 (Article 314-8), art-314-8 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-8#art-314-8
- art-314-8/par-1: 所得税法第九十五条第一項 → 所得税法 第九十五条第一項 (Article 95, paragraph (1)), art-95/par-1 — https://japanlaw.org/en/income-tax-act/art-95/par-1 · https://japanlaw.org/l/340AC0000000033/art-95/par-1
- art-314-8/par-1: 同法第百六十五条の六第一項 → 所得税法 第百六十五条の六第一項 (Article 165-6, paragraph (1)), art-165-6/par-1 — https://japanlaw.org/en/income-tax-act/art-165-6/par-1 · https://japanlaw.org/l/340AC0000000033/art-165-6/par-1
- art-314-8/par-1: 第三十七条の三 → 地方税法 第三十七条の三 (Article 37-3), art-37-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-2/sec-1/from-art-37-3#art-37-3
- art-314-8/par-1: 第三百十四条の三 → 地方税法 第三百十四条の三 (Article 314-3), art-314-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-3#art-314-3
- art-314-8/par-1: 前二条 → 地方税法 第三百十四条の六 (Article 314-6), art-314-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-3#art-314-6
- art-314-8/par-1: 前二条 → 地方税法 第三百十四条の七 (Article 314-7), art-314-7 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-7#art-314-7
- art-314-9/par-1: 第三百十三条第十三項 → 地方税法 第三百十三条第十三項 (Article 313, paragraph (13)), art-313/par-13 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-313#art-313/par-13
- art-314-9/par-1: 同条第十五項 → 地方税法 第三百十三条第十五項 (Article 313, paragraph (15)), art-313/par-15 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-313#art-313/par-15
- art-314-9/par-1: 第三百十四条の三 → 地方税法 第三百十四条の三 (Article 314-3), art-314-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-3#art-314-3
- art-314-9/par-1: 前三条 → 地方税法 第三百十四条の六 (Article 314-6), art-314-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-3#art-314-6
- art-314-9/par-1: 前三条 → 地方税法 第三百十四条の七 (Article 314-7), art-314-7 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-7#art-314-7
- art-314-9/par-1: 前三条 → 地方税法 第三百十四条の八 (Article 314-8), art-314-8 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-8#art-314-8
- art-314-9/par-2: 前項 → 地方税法 第三百十四条の九第一項 (Article 314-9, paragraph (1)), art-314-9/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-8#art-314-9/par-1
- art-314-9/par-2: 森林環境税及び森林環境譲与税に関する法律第二条第五号 → e-Gov law 431AC0000000003, 第二条第一項第五号 (Article 2, paragraph (1), item (v)), art-2/par-1/item-5 — not held in this collection
- art-314-9/par-2: この項 → 地方税法 第三百十四条の九第二項 (Article 314-9, paragraph (2)), art-314-9/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-8#art-314-9/par-2
- art-314-9/par-2: 第十七条の二の二 → 地方税法 第十七条の二の二 (Article 17-2-2), art-17-2-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-1/sec-10/from-art-17#art-17-2-2
- art-314-9/par-3: 第三十七条の四 → 地方税法 第三十七条の四 (Article 37-4), art-37-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-2/sec-1/from-art-37-3#art-37-4
- art-314-9/par-3: 第一項 → 地方税法 第三百十四条の九第一項 (Article 314-9, paragraph (1)), art-314-9/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-8#art-314-9/par-1
- art-314-9/par-3: 前項 → 地方税法 第三百十四条の九第二項 (Article 314-9, paragraph (2)), art-314-9/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-8#art-314-9/par-2
- art-315/par-1: 第二百九十四条第一項第一号 → 地方税法 第二百九十四条第一項第一号 (Article 294, paragraph (1), item (i)), art-294/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-293#art-294/par-1/item-1
- art-315/par-1: 第三百十三条第一項 → 地方税法 第三百十三条第一項 (Article 313, paragraph (1)), art-313/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-313#art-313/par-1
- art-315/par-1/item-2: 前号 → 地方税法 第三百十五条第一項第一号 (Article 315, paragraph (1), item (i)), art-315/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-8#art-315/par-1/item-1
- art-316/par-1: 前条 → 地方税法 第三百十五条 (Article 315), art-315 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-8#art-315
- art-317/par-1: 第三百十五条第一号 → 地方税法 第三百十五条第一項第一号 (Article 315, paragraph (1), item (i)), art-315/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-8#art-315/par-1/item-1
- art-317/par-1: 前条 → 地方税法 第三百十六条 (Article 316), art-316 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-8#art-316
- art-317-2/par-1: 第二百九十四条第一項第一号 → 地方税法 第二百九十四条第一項第一号 (Article 294, paragraph (1), item (i)), art-294/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-293#art-294/par-1/item-1
- art-317-2/par-1: 第三百十七条の六第一項 → 地方税法 第三百十七条の六第一項 (Article 317-6, paragraph (1)), art-317-6/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-317-6/par-1
- art-317-2/par-1: 第四項 → 地方税法 第三百十七条の六第四項 (Article 317-6, paragraph (4)), art-317-6/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-317-6/par-4
- art-317-2/par-1: 所得税法第三十五条第三項 → 所得税法 第三十五条第三項 (Article 35, paragraph (3)), art-35/par-3 — https://japanlaw.org/en/income-tax-act/art-35/par-3 · https://japanlaw.org/l/340AC0000000033/art-35/par-3
- art-317-2/par-1: 第三百十四条の二第一項第十号の二 → 地方税法 第三百十四条の二第一項第十号の二 (Article 314-2, paragraph (1), item (x-2)), art-314-2/par-1/item-10-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1/item-10-2
- art-317-2/par-1: 第三百十四条の二第四項 → 地方税法 第三百十四条の二第四項 (Article 314-2, paragraph (4)), art-314-2/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-2#art-314-2/par-4
- art-317-2/par-1: 第三百十三条第八項 → 地方税法 第三百十三条第八項 (Article 313, paragraph (8)), art-313/par-8 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-313#art-313/par-8
- art-317-2/par-1: 同条第九項 → 地方税法 第三百十三条第九項 (Article 313, paragraph (9)), art-313/par-9 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-313#art-313/par-9
- art-317-2/par-1: 第三百十四条の七第一項 → 地方税法 第三百十四条の七第一項 (Article 314-7, paragraph (1)), art-314-7/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-7#art-314-7/par-1
- art-317-2/par-1: 同項第四号 → 地方税法 第三百十四条の七第一項第四号 (Article 314-7, paragraph (1), item (iv)), art-314-7/par-1/item-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-7#art-314-7/par-1/item-4
- art-317-2/par-1: 特定非営利活動促進法第二条第三項 → e-Gov law 410AC1000000007, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection
- art-317-2/par-1: 同条第四項 → e-Gov law 410AC1000000007, 第二条第四項 (Article 2, paragraph (4)), art-2/par-4 — not held in this collection
- art-317-2/par-1: 第五項 → 地方税法 第三百十七条の二第五項 (Article 317-2, paragraph (5)), art-317-2/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-2#art-317-2/par-5
- art-317-2/par-1: 第十一項 → 地方税法 第三百十四条の七第十一項 (Article 314-7, paragraph (11)), art-314-7/par-11 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-7#art-314-7/par-11
- art-317-2/par-1: この条 → 地方税法 第三百十七条の二 (Article 317-2), art-317-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-2#art-317-2
- art-317-2/par-1/item-2: 所得税法第五十七条第一項 → 所得税法 第五十七条第一項 (Article 57, paragraph (1)), art-57/par-1 — https://japanlaw.org/en/income-tax-act/art-57/par-1 · https://japanlaw.org/l/340AC0000000033/art-57/par-1
- art-317-2/par-1/item-3: 第三百十三条第八項 → 地方税法 第三百十三条第八項 (Article 313, paragraph (8)), art-313/par-8 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-313#art-313/par-8
- art-317-2/par-1/item-4: 第三百十三条第九項 → 地方税法 第三百十三条第九項 (Article 313, paragraph (9)), art-313/par-9 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-313#art-313/par-9
- art-317-2/par-1/item-8: 前各号 → 地方税法 第三百十七条の二第一項第一号 (Article 317-2, paragraph (1), item (i)), art-317-2/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-2#art-317-2/par-1/item-1
- art-317-2/par-1/item-8: 前各号 → 地方税法 第三百十七条の二第一項第二号 (Article 317-2, paragraph (1), item (ii)), art-317-2/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-2#art-317-2/par-1/item-2
- art-317-2/par-1/item-8: 前各号 → 地方税法 第三百十七条の二第一項第三号 (Article 317-2, paragraph (1), item (iii)), art-317-2/par-1/item-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-2#art-317-2/par-1/item-3
- art-317-2/par-1/item-8: 前各号 → 地方税法 第三百十七条の二第一項第四号 (Article 317-2, paragraph (1), item (iv)), art-317-2/par-1/item-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-2#art-317-2/par-1/item-4
- art-317-2/par-1/item-8: 前各号 → 地方税法 第三百十七条の二第一項第五号 (Article 317-2, paragraph (1), item (v)), art-317-2/par-1/item-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-2#art-317-2/par-1/item-5
- art-317-2/par-1/item-8: 前各号 → 地方税法 第三百十七条の二第一項第六号 (Article 317-2, paragraph (1), item (vi)), art-317-2/par-1/item-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-2#art-317-2/par-1/item-6
- art-317-2/par-1/item-8: 前各号 → 地方税法 第三百十七条の二第一項第七号 (Article 317-2, paragraph (1), item (vii)), art-317-2/par-1/item-7 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-2#art-317-2/par-1/item-7
- art-317-2/par-2: 第三百十七条の六第一項 → 地方税法 第三百十七条の六第一項 (Article 317-6, paragraph (1)), art-317-6/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-317-6/par-1
- art-317-2/par-2: 同条第四項 → 地方税法 第三百十七条の六第四項 (Article 317-6, paragraph (4)), art-317-6/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-317-6/par-4
- art-317-2/par-2: 前項 → 地方税法 第三百十七条の二第一項 (Article 317-2, paragraph (1)), art-317-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-2#art-317-2/par-1
- art-317-2/par-3: 第三百十七条の六第一項 → 地方税法 第三百十七条の六第一項 (Article 317-6, paragraph (1)), art-317-6/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-317-6/par-1
- art-317-2/par-3: 第四項 → 地方税法 第三百十七条の六第四項 (Article 317-6, paragraph (4)), art-317-6/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-317-6/par-4
- art-317-2/par-3: 前二項 → 地方税法 第三百十七条の二第一項 (Article 317-2, paragraph (1)), art-317-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-2#art-317-2/par-1
- art-317-2/par-3: 前二項 → 地方税法 第三百十七条の二第二項 (Article 317-2, paragraph (2)), art-317-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-2#art-317-2/par-2
- art-317-2/par-3: 第三百十三条第八項 → 地方税法 第三百十三条第八項 (Article 313, paragraph (8)), art-313/par-8 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-313#art-313/par-8
- art-317-2/par-3: 同条第九項 → 地方税法 第三百十三条第九項 (Article 313, paragraph (9)), art-313/par-9 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-313#art-313/par-9
- art-317-2/par-4: 第一項 → 地方税法 第三百十七条の二第一項 (Article 317-2, paragraph (1)), art-317-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-2#art-317-2/par-1
- art-317-2/par-4: 第二項 → 地方税法 第三百十七条の二第二項 (Article 317-2, paragraph (2)), art-317-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-2#art-317-2/par-2
- art-317-2/par-5: 第二百九十四条第一項第一号 → 地方税法 第二百九十四条第一項第一号 (Article 294, paragraph (1), item (i)), art-294/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-293#art-294/par-1/item-1
- art-317-2/par-5: 第三百十四条の七第一項 → 地方税法 第三百十四条の七第一項 (Article 314-7, paragraph (1)), art-314-7/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-7#art-314-7/par-1
- art-317-2/par-5: 同項第四号 → 地方税法 第三百十四条の七第一項第四号 (Article 314-7, paragraph (1), item (iv)), art-314-7/par-1/item-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-7#art-314-7/par-1/item-4
- art-317-2/par-6: 第一項 → 地方税法 第三百十七条の二第一項 (Article 317-2, paragraph (1)), art-317-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-2#art-317-2/par-1
- art-317-2/par-6: 第四項 → 地方税法 第三百十七条の二第四項 (Article 317-2, paragraph (4)), art-317-2/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-2#art-317-2/par-4
- art-317-2/par-6: 所得税法第百九十条 → 所得税法 第百九十条 (Article 190), art-190 — https://japanlaw.org/en/income-tax-act/art-190 · https://japanlaw.org/l/340AC0000000033/art-190
- art-317-2/par-6: 第二百九十四条第一項第一号 → 地方税法 第二百九十四条第一項第一号 (Article 294, paragraph (1), item (i)), art-294/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-293#art-294/par-1/item-1
- art-317-2/par-7: 第二百九十四条第一項第一号 → 地方税法 第二百九十四条第一項第一号 (Article 294, paragraph (1), item (i)), art-294/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-293#art-294/par-1/item-1
- art-317-2/par-7: 所得税法第二百二十六条第一項 → 所得税法 第二百二十六条第一項 (Article 226, paragraph (1)), art-226/par-1 — https://japanlaw.org/en/income-tax-act/art-226/par-1 · https://japanlaw.org/l/340AC0000000033/art-226/par-1
- art-317-2/par-7: 第三項 → 所得税法 第二百二十六条第三項 (Article 226, paragraph (3)), art-226/par-3 — https://japanlaw.org/en/income-tax-act/art-226/par-3 · https://japanlaw.org/l/340AC0000000033/art-226/par-3
- art-317-2/par-7: 同条第四項 → 所得税法 第二百二十六条第四項 (Article 226, paragraph (4)), art-226/par-4 — https://japanlaw.org/en/income-tax-act/art-226/par-4 · https://japanlaw.org/l/340AC0000000033/art-226/par-4
- art-317-2/par-8: 第二百九十四条第一項第二号 → 地方税法 第二百九十四条第一項第二号 (Article 294, paragraph (1), item (ii)), art-294/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-293#art-294/par-1/item-2
- art-317-2/par-9: 第二百九十四条第一項第三号 → 地方税法 第二百九十四条第一項第三号 (Article 294, paragraph (1), item (iii)), art-294/par-1/item-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-293#art-294/par-1/item-3
- art-317-2/par-9: 第四号 → 地方税法 第二百九十四条第一項第四号 (Article 294, paragraph (1), item (iv)), art-294/par-1/item-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-293#art-294/par-1/item-4
- art-317-3/par-1: 第二百九十四条第一項第一号 → 地方税法 第二百九十四条第一項第一号 (Article 294, paragraph (1), item (i)), art-294/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-293#art-294/par-1/item-1
- art-317-3/par-1: 所得税法第二条第一項第三十七号 → 所得税法 第二条第一項第三十七号 (Article 2, paragraph (1), item (xxxvii)), art-2/par-1/item-37 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-37 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-37
- art-317-3/par-1: 本条 → 地方税法 第三百十七条の三 (Article 317-3), art-317-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-2#art-317-3
- art-317-3/par-1: 前条第一項から第四項まで → 地方税法 第三百十七条の二第一項 (Article 317-2, paragraph (1)), art-317-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-2#art-317-2/par-1
- art-317-3/par-1: 前条第一項から第四項まで → 地方税法 第三百十七条の二第二項 (Article 317-2, paragraph (2)), art-317-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-2#art-317-2/par-2
- art-317-3/par-1: 前条第一項から第四項まで → 地方税法 第三百十七条の二第三項 (Article 317-2, paragraph (3)), art-317-2/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-2#art-317-2/par-3
- art-317-3/par-1: 前条第一項から第四項まで → 地方税法 第三百十七条の二第四項 (Article 317-2, paragraph (4)), art-317-2/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-2#art-317-2/par-4
- art-317-3/par-2: 前項 → 地方税法 第三百十七条の三第一項 (Article 317-3, paragraph (1)), art-317-3/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-2#art-317-3/par-1
- art-317-3/par-2: 前条第一項 → 地方税法 第三百十七条の二第一項 (Article 317-2, paragraph (1)), art-317-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-2#art-317-2/par-1
- art-317-3/par-2: 第三項 → 地方税法 第三百十七条の二第三項 (Article 317-2, paragraph (3)), art-317-2/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-2#art-317-2/par-3
- art-317-3/par-2: 次項 → 地方税法 第三百十七条の三第三項 (Article 317-3, paragraph (3)), art-317-3/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-2#art-317-3/par-3
- art-317-3/par-2: 同条第一項から第四項まで → 地方税法 第三百十七条の二第二項 (Article 317-2, paragraph (2)), art-317-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-2#art-317-2/par-2
- art-317-3/par-2: 同条第一項から第四項まで → 地方税法 第三百十七条の二第四項 (Article 317-2, paragraph (4)), art-317-2/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-2#art-317-2/par-4
- art-317-3/par-3: 第一項 → 地方税法 第三百十七条の三第一項 (Article 317-3, paragraph (1)), art-317-3/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-2#art-317-3/par-1
- art-317-3-2/par-1: 所得税法第百九十四条第一項 → 所得税法 第百九十四条第一項 (Article 194, paragraph (1)), art-194/par-1 — https://japanlaw.org/en/income-tax-act/art-194/par-1 · https://japanlaw.org/l/340AC0000000033/art-194/par-1
- art-317-3-2/par-1: この条 → 地方税法 第三百十七条の三の二 (Article 317-3-2), art-317-3-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-2#art-317-3-2
- art-317-3-2/par-1/item-2: 第三百十三条第三項 → 地方税法 第三百十三条第三項 (Article 313, paragraph (3)), art-313/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-313#art-313/par-3
- art-317-3-2/par-1/item-2: 同条第四項 → 地方税法 第三百十三条第四項 (Article 313, paragraph (4)), art-313/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-313#art-313/par-4
- art-317-3-2/par-1/item-2: 次条第一項第二号 → 地方税法 第三百十七条の三の三第一項第二号 (Article 317-3-3, paragraph (1), item (ii)), art-317-3-3/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-3-3#art-317-3-3/par-1/item-2
- art-317-3-2/par-2: 前項 → 地方税法 第三百十七条の三の二第一項 (Article 317-3-2, paragraph (1)), art-317-3-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-2#art-317-3-2/par-1
- art-317-3-2/par-2: 次項 → 地方税法 第三百十七条の三の二第三項 (Article 317-3-2, paragraph (3)), art-317-3-2/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-2#art-317-3-2/par-3
- art-317-3-2/par-3: 第一項 → 地方税法 第三百十七条の三の二第一項 (Article 317-3-2, paragraph (1)), art-317-3-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-2#art-317-3-2/par-1
- art-317-3-2/par-4: 第一項 → 地方税法 第三百十七条の三の二第一項 (Article 317-3-2, paragraph (1)), art-317-3-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-2#art-317-3-2/par-1
- art-317-3-2/par-4: 前項 → 地方税法 第三百十七条の三の二第三項 (Article 317-3-2, paragraph (3)), art-317-3-2/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-2#art-317-3-2/par-3
- art-317-3-2/par-5: 第一項 → 地方税法 第三百十七条の三の二第一項 (Article 317-3-2, paragraph (1)), art-317-3-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-2#art-317-3-2/par-1
- art-317-3-2/par-5: 第三項 → 地方税法 第三百十七条の三の二第三項 (Article 317-3-2, paragraph (3)), art-317-3-2/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-2#art-317-3-2/par-3
- art-317-3-2/par-6: 前項 → 地方税法 第三百十七条の三の二第五項 (Article 317-3-2, paragraph (5)), art-317-3-2/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-2#art-317-3-2/par-5
- art-317-3-2/par-6: 第四項 → 地方税法 第三百十七条の三の二第四項 (Article 317-3-2, paragraph (4)), art-317-3-2/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-2#art-317-3-2/par-4
- art-317-3-3/par-1: この条 → 地方税法 第三百十七条の三の三 (Article 317-3-3), art-317-3-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-3-3#art-317-3-3
- art-317-3-3/par-1: 所得税法第二百三条の六第一項 → 所得税法 第二百三条の六第一項 (Article 203-6, paragraph (1)), art-203-6/par-1 — https://japanlaw.org/en/income-tax-act/art-203-6/par-1 · https://japanlaw.org/l/340AC0000000033/art-203-6/par-1
- art-317-3-3/par-1: この項 → 地方税法 第三百十七条の三の三第一項 (Article 317-3-3, paragraph (1)), art-317-3-3/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-3-3#art-317-3-3/par-1
- art-317-3-3/par-1: 次項 → 地方税法 第三百十七条の三の三第二項 (Article 317-3-3, paragraph (2)), art-317-3-3/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-3-3#art-317-3-3/par-2
- art-317-3-3/par-1/item-1: 所得税法第二百三条の六第一項 → 所得税法 第二百三条の六第一項 (Article 203-6, paragraph (1)), art-203-6/par-1 — https://japanlaw.org/en/income-tax-act/art-203-6/par-1 · https://japanlaw.org/l/340AC0000000033/art-203-6/par-1
- art-317-3-3/par-1/item-2: 所得税法第二百三条の七 → 所得税法 第二百三条の七 (Article 203-7), art-203-7 — https://japanlaw.org/en/income-tax-act/art-203-7 · https://japanlaw.org/l/340AC0000000033/art-203-7
- art-317-3-3/par-1/item-2: 第二百九十四条第一項第一号 → 地方税法 第二百九十四条第一項第一号 (Article 294, paragraph (1), item (i)), art-294/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-293#art-294/par-1/item-1
- art-317-3-3/par-1/item-2: 次号 → 地方税法 第三百十七条の三の三第一項第三号 (Article 317-3-3, paragraph (1), item (iii)), art-317-3-3/par-1/item-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-3-3#art-317-3-3/par-1/item-3
- art-317-3-3/par-1/item-2: 次項第三号 → 地方税法 第三百十七条の三の三第二項第三号 (Article 317-3-3, paragraph (2), item (iii)), art-317-3-3/par-2/item-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-3-3#art-317-3-3/par-2/item-3
- art-317-3-3/par-1/item-2: 第三百二十八条 → 地方税法 第三百二十八条 (Article 328), art-328 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328
- art-317-3-3/par-1/item-2: この号 → 地方税法 第三百十七条の三の三第一項第二号 (Article 317-3-3, paragraph (1), item (ii)), art-317-3-3/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-3-3#art-317-3-3/par-1/item-2
- art-317-3-3/par-1/item-3: 所得税法第二百三条の七 → 所得税法 第二百三条の七 (Article 203-7), art-203-7 — https://japanlaw.org/en/income-tax-act/art-203-7 · https://japanlaw.org/l/340AC0000000033/art-203-7
- art-317-3-3/par-1/item-3: 第二百九十四条第一項第一号 → 地方税法 第二百九十四条第一項第一号 (Article 294, paragraph (1), item (i)), art-294/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-293#art-294/par-1/item-1
- art-317-3-3/par-2: 前項 → 地方税法 第三百十七条の三の三第一項 (Article 317-3-3, paragraph (1)), art-317-3-3/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-3-3#art-317-3-3/par-1
- art-317-3-3/par-3: 第一項 → 地方税法 第三百十七条の三の三第一項 (Article 317-3-3, paragraph (1)), art-317-3-3/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-3-3#art-317-3-3/par-1
- art-317-3-3/par-3: 所得税法第二百三条の六第二項 → 所得税法 第二百三条の六第二項 (Article 203-6, paragraph (2)), art-203-6/par-2 — https://japanlaw.org/en/income-tax-act/art-203-6/par-2 · https://japanlaw.org/l/340AC0000000033/art-203-6/par-2
- art-317-3-3/par-4: 第一項 → 地方税法 第三百十七条の三の三第一項 (Article 317-3-3, paragraph (1)), art-317-3-3/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-3-3#art-317-3-3/par-1
- art-317-3-3/par-5: 第一項 → 地方税法 第三百十七条の三の三第一項 (Article 317-3-3, paragraph (1)), art-317-3-3/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-3-3#art-317-3-3/par-1
- art-317-3-3/par-6: 前項 → 地方税法 第三百十七条の三の三第五項 (Article 317-3-3, paragraph (5)), art-317-3-3/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-3-3#art-317-3-3/par-5
- art-317-3-3/par-6: 第四項 → 地方税法 第三百十七条の三の三第四項 (Article 317-3-3, paragraph (4)), art-317-3-3/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-3-3#art-317-3-3/par-4
- art-317-4/par-1: 第三百十七条の二第一項から第五項まで → 地方税法 第三百十七条の二第一項 (Article 317-2, paragraph (1)), art-317-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-2#art-317-2/par-1
- art-317-4/par-1: 第三百十七条の二第一項から第五項まで → 地方税法 第三百十七条の二第二項 (Article 317-2, paragraph (2)), art-317-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-2#art-317-2/par-2
- art-317-4/par-1: 第三百十七条の二第一項から第五項まで → 地方税法 第三百十七条の二第三項 (Article 317-2, paragraph (3)), art-317-2/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-2#art-317-2/par-3
- art-317-4/par-1: 第三百十七条の二第一項から第五項まで → 地方税法 第三百十七条の二第四項 (Article 317-2, paragraph (4)), art-317-2/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-2#art-317-2/par-4
- art-317-4/par-1: 第三百十七条の二第一項から第五項まで → 地方税法 第三百十七条の二第五項 (Article 317-2, paragraph (5)), art-317-2/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-2#art-317-2/par-5
- art-317-4/par-1: 同条第八項 → 地方税法 第三百十七条の二第八項 (Article 317-2, paragraph (8)), art-317-2/par-8 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-2#art-317-2/par-8
- art-317-4/par-1: 第九項 → 地方税法 第三百十七条の二第九項 (Article 317-2, paragraph (9)), art-317-2/par-9 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-2#art-317-2/par-9
- art-317-4/par-2: 前項 → 地方税法 第三百十七条の四第一項 (Article 317-4, paragraph (1)), art-317-4/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-3-3#art-317-4/par-1
- art-317-4/par-3: 前項 → 地方税法 第三百十七条の四第二項 (Article 317-4, paragraph (2)), art-317-4/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-3-3#art-317-4/par-2
- art-317-5/par-1: 第三百十七条の二第一項 → 地方税法 第三百十七条の二第一項 (Article 317-2, paragraph (1)), art-317-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-2#art-317-2/par-1
- art-317-5/par-1: 第二項 → 地方税法 第三百十七条の二第二項 (Article 317-2, paragraph (2)), art-317-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-2#art-317-2/par-2
- art-317-5/par-1: 同条第八項 → 地方税法 第三百十七条の二第八項 (Article 317-2, paragraph (8)), art-317-2/par-8 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-2#art-317-2/par-8
- art-317-5/par-1: 第九項 → 地方税法 第三百十七条の二第九項 (Article 317-2, paragraph (9)), art-317-2/par-9 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-2#art-317-2/par-9
- art-317-6/par-2: 前項 → 地方税法 第三百十七条の六第一項 (Article 317-6, paragraph (1)), art-317-6/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-317-6/par-1
- art-317-6/par-3: 前二項 → 地方税法 第三百十七条の六第一項 (Article 317-6, paragraph (1)), art-317-6/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-317-6/par-1
- art-317-6/par-3: 前二項 → 地方税法 第三百十七条の六第二項 (Article 317-6, paragraph (2)), art-317-6/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-317-6/par-2
- art-317-6/par-5: 第一項 → 地方税法 第三百十七条の六第一項 (Article 317-6, paragraph (1)), art-317-6/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-317-6/par-1
- art-317-6/par-5: 第三項 → 地方税法 第三百十七条の六第三項 (Article 317-6, paragraph (3)), art-317-6/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-317-6/par-3
- art-317-6/par-5: 所得税法第二百二十六条第一項 → 所得税法 第二百二十六条第一項 (Article 226, paragraph (1)), art-226/par-1 — https://japanlaw.org/en/income-tax-act/art-226/par-1 · https://japanlaw.org/l/340AC0000000033/art-226/par-1
- art-317-6/par-5: 同法第二百二十八条の四第一項 → 所得税法 第二百二十八条の四第一項 (Article 228-4, paragraph (1)), art-228-4/par-1 — https://japanlaw.org/en/income-tax-act/art-228-4/par-1 · https://japanlaw.org/l/340AC0000000033/art-228-4/par-1
- art-317-6/par-5: 第二号 → 地方税法 第三百十七条の六第五項第二号 (Article 317-6, paragraph (5), item (ii)), art-317-6/par-5/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-317-6/par-5/item-2
- art-317-6/par-5: 第七項 → 地方税法 第三百十七条の六第七項 (Article 317-6, paragraph (7)), art-317-6/par-7 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-317-6/par-7
- art-317-6/par-5/item-1: 第七百六十二条第一号 → 地方税法 第七百六十二条第一項第一号 (Article 762, paragraph (1), item (i)), art-762/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-9/from-art-761#art-762/par-1/item-1
- art-317-6/par-5/item-2: この条 → 地方税法 第三百十七条の六 (Article 317-6), art-317-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-317-6
- art-317-6/par-6: 第四項 → 地方税法 第三百十七条の六第四項 (Article 317-6, paragraph (4)), art-317-6/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-317-6/par-4
- art-317-6/par-6: 所得税法第二百二十六条第三項 → 所得税法 第二百二十六条第三項 (Article 226, paragraph (3)), art-226/par-3 — https://japanlaw.org/en/income-tax-act/art-226/par-3 · https://japanlaw.org/l/340AC0000000033/art-226/par-3
- art-317-6/par-6: 同法第二百二十八条の四第一項 → 所得税法 第二百二十八条の四第一項 (Article 228-4, paragraph (1)), art-228-4/par-1 — https://japanlaw.org/en/income-tax-act/art-228-4/par-1 · https://japanlaw.org/l/340AC0000000033/art-228-4/par-1
- art-317-6/par-6: 第二号 → 地方税法 第三百十七条の六第六項第二号 (Article 317-6, paragraph (6), item (ii)), art-317-6/par-6/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-317-6/par-6/item-2
- art-317-6/par-6: 次項 → 地方税法 第三百十七条の六第七項 (Article 317-6, paragraph (7)), art-317-6/par-7 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-317-6/par-7
- art-317-6/par-6: 第三百二十一条の七の二第一項 → 地方税法 第三百二十一条の七の二第一項 (Article 321-7-2, paragraph (1)), art-321-7-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-6#art-321-7-2/par-1
- art-317-6/par-6: 第一号 → 地方税法 第三百十七条の六第六項第一号 (Article 317-6, paragraph (6), item (i)), art-317-6/par-6/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-317-6/par-6/item-1
- art-317-6/par-6/item-3: 第一号 → 地方税法 第三百十七条の六第六項第一号 (Article 317-6, paragraph (6), item (i)), art-317-6/par-6/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-317-6/par-6/item-1
- art-317-6/par-7: 第一項 → 地方税法 第三百十七条の六第一項 (Article 317-6, paragraph (1)), art-317-6/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-317-6/par-1
- art-317-6/par-7: 第三項 → 地方税法 第三百十七条の六第三項 (Article 317-6, paragraph (3)), art-317-6/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-317-6/par-3
- art-317-6/par-7: 第四項 → 地方税法 第三百十七条の六第四項 (Article 317-6, paragraph (4)), art-317-6/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-317-6/par-4
- art-317-6/par-7: この項 → 地方税法 第三百十七条の六第七項 (Article 317-6, paragraph (7)), art-317-6/par-7 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-317-6/par-7
- art-317-6/par-7: 次項 → 地方税法 第三百十七条の六第八項 (Article 317-6, paragraph (8)), art-317-6/par-8 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-317-6/par-8
- art-317-6/par-7: 前二項 → 地方税法 第三百十七条の六第五項 (Article 317-6, paragraph (5)), art-317-6/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-317-6/par-5
- art-317-6/par-7: 前二項 → 地方税法 第三百十七条の六第六項 (Article 317-6, paragraph (6)), art-317-6/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-317-6/par-6
- art-317-6/par-7: 第九項 → 地方税法 第三百十七条の六第九項 (Article 317-6, paragraph (9)), art-317-6/par-9 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-317-6/par-9
- art-317-6/par-8: 第五項 → 地方税法 第三百十七条の六第五項 (Article 317-6, paragraph (5)), art-317-6/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-317-6/par-5
- art-317-6/par-8: 第六項 → 地方税法 第三百十七条の六第六項 (Article 317-6, paragraph (6)), art-317-6/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-317-6/par-6
- art-317-6/par-8: 前項 → 地方税法 第三百十七条の六第七項 (Article 317-6, paragraph (7)), art-317-6/par-7 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-317-6/par-7
- art-317-6/par-8: 第一項 → 地方税法 第三百十七条の六第一項 (Article 317-6, paragraph (1)), art-317-6/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-317-6/par-1
- art-317-6/par-8: 第三項 → 地方税法 第三百十七条の六第三項 (Article 317-6, paragraph (3)), art-317-6/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-317-6/par-3
- art-317-6/par-8: 第四項 → 地方税法 第三百十七条の六第四項 (Article 317-6, paragraph (4)), art-317-6/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-317-6/par-4
- art-317-6/par-8: 第四十五条の二第二項 → 地方税法 第四十五条の二第二項 (Article 45-2, paragraph (2)), art-45-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-2/sec-1/from-art-45-2#art-45-2/par-2
- art-317-6/par-8: 第三百十七条の二第二項 → 地方税法 第三百十七条の二第二項 (Article 317-2, paragraph (2)), art-317-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-2#art-317-2/par-2
- art-317-6/par-8: この条第一項から第四項まで → 地方税法 第三百十七条の六第二項 (Article 317-6, paragraph (2)), art-317-6/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-317-6/par-2
- art-317-6/par-8: 次条 → 地方税法 第三百十七条の七 (Article 317-7), art-317-7 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-317-7
- art-317-6/par-8: 第三百二十一条の四第三項 → 地方税法 第三百二十一条の四第三項 (Article 321-4, paragraph (3)), art-321-4/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-4#art-321-4/par-3
- art-317-6/par-9: 第五項 → 地方税法 第三百十七条の六第五項 (Article 317-6, paragraph (5)), art-317-6/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-317-6/par-5
- art-317-6/par-9: 第一号 → 地方税法 第三百十七条の六第五項第一号 (Article 317-6, paragraph (5), item (i)), art-317-6/par-5/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-317-6/par-5/item-1
- art-317-6/par-9: 第六項 → 地方税法 第三百十七条の六第六項 (Article 317-6, paragraph (6)), art-317-6/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-317-6/par-6
- art-317-6/par-9: 第一号 → 地方税法 第三百十七条の六第六項第一号 (Article 317-6, paragraph (6), item (i)), art-317-6/par-6/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-317-6/par-6/item-1
- art-317-6/par-9: 第七百六十二条第一号 → 地方税法 第七百六十二条第一項第一号 (Article 762, paragraph (1), item (i)), art-762/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-9/from-art-761#art-762/par-1/item-1
- art-317-6/par-9: 第三百二十一条の四第十一項 → 地方税法 第三百二十一条の四第十一項 (Article 321-4, paragraph (11)), art-321-4/par-11 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-4#art-321-4/par-11
- art-317-6/par-9: 第三百二十一条の八第六十五項 → 地方税法 第三百二十一条の八第六十五項 (Article 321-8, paragraph (65)), art-321-8/par-65 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-65
- art-317-7/par-1: 前条第一項から第四項まで → 地方税法 第三百十七条の六第一項 (Article 317-6, paragraph (1)), art-317-6/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-317-6/par-1
- art-317-7/par-1: 前条第一項から第四項まで → 地方税法 第三百十七条の六第二項 (Article 317-6, paragraph (2)), art-317-6/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-317-6/par-2
- art-317-7/par-1: 前条第一項から第四項まで → 地方税法 第三百十七条の六第三項 (Article 317-6, paragraph (3)), art-317-6/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-317-6/par-3
- art-317-7/par-1: 前条第一項から第四項まで → 地方税法 第三百十七条の六第四項 (Article 317-6, paragraph (4)), art-317-6/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-317-6/par-4
- art-317-7/par-2: 前項 → 地方税法 第三百十七条の七第一項 (Article 317-7, paragraph (1)), art-317-7/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-317-7/par-1
- art-317-7/par-3: 前項 → 地方税法 第三百十七条の七第二項 (Article 317-7, paragraph (2)), art-317-7/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-317-7/par-2
- art-319/par-1: 第三百二十一条の三 → 地方税法 第三百二十一条の三 (Article 321-3), art-321-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-2#art-321-3
- art-319/par-1: 第三百二十一条の七の二第一項 → 地方税法 第三百二十一条の七の二第一項 (Article 321-7-2, paragraph (1)), art-321-7-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-6#art-321-7-2/par-1
- art-319/par-1: 第二項 → 地方税法 第三百二十一条の七の二第二項 (Article 321-7-2, paragraph (2)), art-321-7-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-6#art-321-7-2/par-2
- art-319/par-1: 第三百二十一条の七の八第一項 → 地方税法 第三百二十一条の七の八第一項 (Article 321-7-8, paragraph (1)), art-321-7-8/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-7-8#art-321-7-8/par-1
- art-319/par-1: 第三百二十八条の四 → 地方税法 第三百二十八条の四 (Article 328-4), art-328-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-4
- art-319-2/par-1: 第三百二十一条の四第一項 → 地方税法 第三百二十一条の四第一項 (Article 321-4, paragraph (1)), art-321-4/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-4#art-321-4/par-1
- art-319-2/par-1: 次項 → 地方税法 第三百十九条の二第二項 (Article 319-2, paragraph (2)), art-319-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-319-2/par-2
- art-319-2/par-1: 第三百二十一条の七の四第一項 → 地方税法 第三百二十一条の七の四第一項 (Article 321-7-4, paragraph (1)), art-321-7-4/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-6#art-321-7-4/par-1
- art-319-2/par-1: 第三百二十一条の七の八第一項 → 地方税法 第三百二十一条の七の八第一項 (Article 321-7-8, paragraph (1)), art-321-7-8/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-7-8#art-321-7-8/par-1
- art-319-2/par-2: 前項 → 地方税法 第三百十九条の二第一項 (Article 319-2, paragraph (1)), art-319-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-319-2/par-1
- art-319-2/par-2: 第三百二十一条の七の四第二項 → 地方税法 第三百二十一条の七の四第二項 (Article 321-7-4, paragraph (2)), art-321-7-4/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-6#art-321-7-4/par-2
- art-319-2/par-2: 第三百二十一条の四第一項 → 地方税法 第三百二十一条の四第一項 (Article 321-4, paragraph (1)), art-321-4/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-4#art-321-4/par-1
- art-319-2/par-2: 第三百二十一条の七の四第一項 → 地方税法 第三百二十一条の七の四第一項 (Article 321-7-4, paragraph (1)), art-321-7-4/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-6#art-321-7-4/par-1
- art-319-2/par-2: 第三百二十一条の七の八第一項 → 地方税法 第三百二十一条の七の八第一項 (Article 321-7-8, paragraph (1)), art-321-7-8/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-7-8#art-321-7-8/par-1
- art-319-2/par-3: 第一項 → 地方税法 第三百十九条の二第一項 (Article 319-2, paragraph (1)), art-319-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-319-2/par-1
- art-321/par-2: 前項 → 地方税法 第三百二十一条第一項 (Article 321, paragraph (1)), art-321/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-321/par-1
- art-321/par-3: 前項 → 地方税法 第三百二十一条第二項 (Article 321, paragraph (2)), art-321/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-321/par-2
- art-321/par-3: 第一項 → 地方税法 第三百二十一条第一項 (Article 321, paragraph (1)), art-321/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-321/par-1
- art-321-2/par-1: 第三百二十五条 → 地方税法 第三百二十五条 (Article 325), art-325 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-324#art-325
- art-321-2/par-1: 第三百十五条第一号 → 地方税法 第三百十五条第一項第一号 (Article 315, paragraph (1), item (i)), art-315/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-8#art-315/par-1/item-1
- art-321-2/par-1: 第二号 → 地方税法 第三百十五条第一項第二号 (Article 315, paragraph (1), item (ii)), art-315/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-8#art-315/par-1/item-2
- art-321-2/par-1: 第三百十六条 → 地方税法 第三百十六条 (Article 316), art-316 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-8#art-316
- art-321-2/par-1: この条 → 地方税法 第三百二十一条の二 (Article 321-2), art-321-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-2#art-321-2
- art-321-2/par-2: 前項 → 地方税法 第三百二十一条の二第一項 (Article 321-2, paragraph (1)), art-321-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-2#art-321-2/par-1
- art-321-2/par-2: 第三百二十条 → 地方税法 第三百二十条 (Article 320), art-320 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-320
- art-321-2/par-2: 次項 → 地方税法 第三百二十一条の二第三項 (Article 321-2, paragraph (3)), art-321-2/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-2#art-321-2/par-3
- art-321-2/par-2: 第四項 → 地方税法 第三百二十一条の二第四項 (Article 321-2, paragraph (4)), art-321-2/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-2#art-321-2/par-4
- art-321-2/par-3: 次項 → 地方税法 第三百二十一条の二第四項 (Article 321-2, paragraph (4)), art-321-2/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-2#art-321-2/par-4
- art-321-2/par-3: 第三百二十条 → 地方税法 第三百二十条 (Article 320), art-320 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-320
- art-321-2/par-3: 第一項 → 地方税法 第三百二十一条の二第一項 (Article 321-2, paragraph (1)), art-321-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-2#art-321-2/par-1
- art-321-2/par-3: 前項 → 地方税法 第三百二十一条の二第二項 (Article 321-2, paragraph (2)), art-321-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-2#art-321-2/par-2
- art-321-2/par-4: 第二項 → 地方税法 第三百二十一条の二第二項 (Article 321-2, paragraph (2)), art-321-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-2#art-321-2/par-2
- art-321-2/par-4: この項 → 地方税法 第三百二十一条の二第四項 (Article 321-2, paragraph (4)), art-321-2/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-2#art-321-2/par-4
- art-321-2/par-4: 第一項 → 地方税法 第三百二十一条の二第一項 (Article 321-2, paragraph (1)), art-321-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-2#art-321-2/par-1
- art-321-2/par-4: 第一号 → 地方税法 第三百二十一条の二第四項第一号 (Article 321-2, paragraph (4), item (i)), art-321-2/par-4/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-2#art-321-2/par-4/item-1
- art-321-2/par-4/item-1: 第三百二十条 → 地方税法 第三百二十条 (Article 320), art-320 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-320
- art-321-2/par-5: 第一項 → 地方税法 第三百二十一条の二第一項 (Article 321-2, paragraph (1)), art-321-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-2#art-321-2/par-1
- art-321-2/par-5: 第二項 → 地方税法 第三百二十一条の二第二項 (Article 321-2, paragraph (2)), art-321-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-2#art-321-2/par-2
- art-321-3/par-1: この条 → 地方税法 第三百二十一条の三 (Article 321-3), art-321-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-2#art-321-3
- art-321-3/par-1: 次条 → 地方税法 第三百二十一条の四 (Article 321-4), art-321-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-4#art-321-4
- art-321-3/par-2: 前項 → 地方税法 第三百二十一条の三第一項 (Article 321-3, paragraph (1)), art-321-3/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-2#art-321-3/par-1
- art-321-3/par-2: 第三百十七条の二第一項 → 地方税法 第三百十七条の二第一項 (Article 317-2, paragraph (1)), art-317-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-2#art-317-2/par-1
- art-321-3/par-3: 前項 → 地方税法 第三百二十一条の三第二項 (Article 321-3, paragraph (2)), art-321-3/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-2#art-321-3/par-2
- art-321-3/par-4: 第一項 → 地方税法 第三百二十一条の三第一項 (Article 321-3, paragraph (1)), art-321-3/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-2#art-321-3/par-1
- art-321-3/par-4: 第三百二十一条の七の二第一項 → 地方税法 第三百二十一条の七の二第一項 (Article 321-7-2, paragraph (1)), art-321-7-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-6#art-321-7-2/par-1
- art-321-3/par-4: 前二項 → 地方税法 第三百二十一条の三第二項 (Article 321-3, paragraph (2)), art-321-3/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-2#art-321-3/par-2
- art-321-3/par-4: 前二項 → 地方税法 第三百二十一条の三第三項 (Article 321-3, paragraph (3)), art-321-3/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-2#art-321-3/par-3
- art-321-4/par-1: 前条 → 地方税法 第三百二十一条の三 (Article 321-3), art-321-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-2#art-321-3
- art-321-4/par-1: 所得税法第百八十三条 → 所得税法 第百八十三条 (Article 183), art-183 — https://japanlaw.org/en/income-tax-act/art-183 · https://japanlaw.org/l/340AC0000000033/art-183
- art-321-4/par-1: 前条第一項 → 地方税法 第三百二十一条の三第一項 (Article 321-3, paragraph (1)), art-321-3/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-2#art-321-3/par-1
- art-321-4/par-1: 同条第二項 → 地方税法 第三百二十一条の三第二項 (Article 321-3, paragraph (2)), art-321-3/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-2#art-321-3/par-2
- art-321-4/par-1: 同条第四項 → 地方税法 第三百二十一条の三第四項 (Article 321-3, paragraph (4)), art-321-3/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-2#art-321-3/par-4
- art-321-4/par-1: この条 → 地方税法 第三百二十一条の四 (Article 321-4), art-321-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-4#art-321-4
- art-321-4/par-1: 第三百二十一条の七 → 地方税法 第三百二十一条の七 (Article 321-7), art-321-7 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-6#art-321-7
- art-321-4/par-1: 第七項から第十一項まで → 地方税法 第三百二十一条の四第十項 (Article 321-4, paragraph (10)), art-321-4/par-10 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-4#art-321-4/par-10
- art-321-4/par-1: 第七項から第十一項まで → 地方税法 第三百二十一条の四第十一項 (Article 321-4, paragraph (11)), art-321-4/par-11 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-4#art-321-4/par-11
- art-321-4/par-1: 第七項から第十一項まで → 地方税法 第三百二十一条の四第七項 (Article 321-4, paragraph (7)), art-321-4/par-7 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-4#art-321-4/par-7
- art-321-4/par-1: 第七項から第十一項まで → 地方税法 第三百二十一条の四第八項 (Article 321-4, paragraph (8)), art-321-4/par-8 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-4#art-321-4/par-8
- art-321-4/par-1: 第七項から第十一項まで → 地方税法 第三百二十一条の四第九項 (Article 321-4, paragraph (9)), art-321-4/par-9 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-4#art-321-4/par-9
- art-321-4/par-2: 前項 → 地方税法 第三百二十一条の四第一項 (Article 321-4, paragraph (1)), art-321-4/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-4#art-321-4/par-1
- art-321-4/par-3: 第三百十七条の六第一項 → 地方税法 第三百十七条の六第一項 (Article 317-6, paragraph (1)), art-317-6/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-317-6/par-1
- art-321-4/par-3: 前項 → 地方税法 第三百二十一条の四第二項 (Article 321-4, paragraph (2)), art-321-4/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-4#art-321-4/par-2
- art-321-4/par-3: 第一項 → 地方税法 第三百二十一条の四第一項 (Article 321-4, paragraph (1)), art-321-4/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-4#art-321-4/par-1
- art-321-4/par-3: 次条第一項 → 地方税法 第三百二十一条の五第一項 (Article 321-5, paragraph (1)), art-321-5/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-4#art-321-5/par-1
- art-321-4/par-4: 第一項 → 地方税法 第三百二十一条の四第一項 (Article 321-4, paragraph (1)), art-321-4/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-4#art-321-4/par-1
- art-321-4/par-5: 所得税法第百八十三条 → 所得税法 第百八十三条 (Article 183), art-183 — https://japanlaw.org/en/income-tax-act/art-183 · https://japanlaw.org/l/340AC0000000033/art-183
- art-321-4/par-5: この項 → 地方税法 第三百二十一条の四第五項 (Article 321-4, paragraph (5)), art-321-4/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-4#art-321-4/par-5
- art-321-4/par-5: 前条第一項 → 地方税法 第三百二十一条の三第一項 (Article 321-3, paragraph (1)), art-321-3/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-2#art-321-3/par-1
- art-321-4/par-6: 第一項 → 地方税法 第三百二十一条の四第一項 (Article 321-4, paragraph (1)), art-321-4/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-4#art-321-4/par-1
- art-321-4/par-6: 前項 → 地方税法 第三百二十一条の四第五項 (Article 321-4, paragraph (5)), art-321-4/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-4#art-321-4/par-5
- art-321-4/par-7: 第一項 → 地方税法 第三百二十一条の四第一項 (Article 321-4, paragraph (1)), art-321-4/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-4#art-321-4/par-1
- art-321-4/par-7: 第五項 → 地方税法 第三百二十一条の四第五項 (Article 321-4, paragraph (5)), art-321-4/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-4#art-321-4/par-5
- art-321-4/par-7: 第三百十七条の六第一項 → 地方税法 第三百十七条の六第一項 (Article 317-6, paragraph (1)), art-317-6/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-317-6/par-1
- art-321-4/par-7: 同条第五項 → 地方税法 第三百十七条の六第五項 (Article 317-6, paragraph (5)), art-317-6/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-317-6/par-5
- art-321-4/par-7: 第一号 → 地方税法 第三百十七条の六第五項第一号 (Article 317-6, paragraph (5), item (i)), art-317-6/par-5/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-317-6/par-5/item-1
- art-321-4/par-7: 第七百四十七条の二第一項 → 地方税法 第七百四十七条の二第一項 (Article 747-2, paragraph (1)), art-747-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-6/from-art-747-2#art-747-2/par-1
- art-321-4/par-7: この項 → 地方税法 第三百二十一条の四第七項 (Article 321-4, paragraph (7)), art-321-4/par-7 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-4#art-321-4/par-7
- art-321-4/par-7: 第九項 → 地方税法 第三百二十一条の四第九項 (Article 321-4, paragraph (9)), art-321-4/par-9 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-4#art-321-4/par-9
- art-321-4/par-7: 第十一項 → 地方税法 第三百二十一条の四第十一項 (Article 321-4, paragraph (11)), art-321-4/par-11 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-4#art-321-4/par-11
- art-321-4/par-7: 前項 → 地方税法 第三百二十一条の四第六項 (Article 321-4, paragraph (6)), art-321-4/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-4#art-321-4/par-6
- art-321-4/par-7: 次項 → 地方税法 第三百二十一条の四第八項 (Article 321-4, paragraph (8)), art-321-4/par-8 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-4#art-321-4/par-8
- art-321-4/par-7: 第十項 → 地方税法 第三百二十一条の四第十項 (Article 321-4, paragraph (10)), art-321-4/par-10 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-4#art-321-4/par-10
- art-321-4/par-8: 第一項 → 地方税法 第三百二十一条の四第一項 (Article 321-4, paragraph (1)), art-321-4/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-4#art-321-4/par-1
- art-321-4/par-9: 前項 → 地方税法 第三百二十一条の四第八項 (Article 321-4, paragraph (8)), art-321-4/par-8 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-4#art-321-4/par-8
- art-321-4/par-10: 第七項 → 地方税法 第三百二十一条の四第七項 (Article 321-4, paragraph (7)), art-321-4/par-7 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-4#art-321-4/par-7
- art-321-4/par-10: 第八項 → 地方税法 第三百二十一条の四第八項 (Article 321-4, paragraph (8)), art-321-4/par-8 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-4#art-321-4/par-8
- art-321-4/par-10: 第一項 → 地方税法 第三百二十一条の四第一項 (Article 321-4, paragraph (1)), art-321-4/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-4#art-321-4/par-1
- art-321-4/par-10: 次条第一項 → 地方税法 第三百二十一条の五第一項 (Article 321-5, paragraph (1)), art-321-5/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-4#art-321-5/par-1
- art-321-4/par-10: 第三百二十一条の六第一項 → 地方税法 第三百二十一条の六第一項 (Article 321-6, paragraph (1)), art-321-6/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-6#art-321-6/par-1
- art-321-4/par-11: 第七項 → 地方税法 第三百二十一条の四第七項 (Article 321-4, paragraph (7)), art-321-4/par-7 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-4#art-321-4/par-7
- art-321-4/par-11: 第八項 → 地方税法 第三百二十一条の四第八項 (Article 321-4, paragraph (8)), art-321-4/par-8 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-4#art-321-4/par-8
- art-321-4/par-11: 第七百六十二条第一号 → 地方税法 第七百六十二条第一項第一号 (Article 762, paragraph (1), item (i)), art-762/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-9/from-art-761#art-762/par-1/item-1
- art-321-5/par-1: 前条 → 地方税法 第三百二十一条の四 (Article 321-4), art-321-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-4#art-321-4
- art-321-5/par-1: 同条第二項 → 地方税法 第三百二十一条の四第二項 (Article 321-4, paragraph (2)), art-321-4/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-4#art-321-4/par-2
- art-321-5/par-1: 同条第一項 → 地方税法 第三百二十一条の四第一項 (Article 321-4, paragraph (1)), art-321-4/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-4#art-321-4/par-1
- art-321-5/par-1: 同条第六項 → 地方税法 第三百二十一条の四第六項 (Article 321-4, paragraph (6)), art-321-4/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-4#art-321-4/par-6
- art-321-5/par-2: 前項 → 地方税法 第三百二十一条の五第一項 (Article 321-5, paragraph (1)), art-321-5/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-4#art-321-5/par-1
- art-321-5/par-2: 前条 → 地方税法 第三百二十一条の四 (Article 321-4), art-321-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-4#art-321-4
- art-321-5/par-2: この項 → 地方税法 第三百二十一条の五第二項 (Article 321-5, paragraph (2)), art-321-5/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-4#art-321-5/par-2
- art-321-5/par-2: 次項 → 地方税法 第三百二十一条の五第三項 (Article 321-5, paragraph (3)), art-321-5/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-4#art-321-5/par-3
- art-321-5/par-2: 第三百二十一条の六第三項 → 地方税法 第三百二十一条の六第三項 (Article 321-6, paragraph (3)), art-321-6/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-6#art-321-6/par-3
- art-321-5/par-3: 前項 → 地方税法 第三百二十一条の五第二項 (Article 321-5, paragraph (2)), art-321-5/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-4#art-321-5/par-2
- art-321-5/par-4: 前条 → 地方税法 第三百二十一条の四 (Article 321-4), art-321-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-4#art-321-4
- art-321-5/par-5: 第三百二十六条第一項 → 地方税法 第三百二十六条第一項 (Article 326, paragraph (1)), art-326/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-324#art-326/par-1
- art-321-5-2/par-1: 第三百二十一条の四 → 地方税法 第三百二十一条の四 (Article 321-4), art-321-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-4#art-321-4
- art-321-5-2/par-1: この項 → 地方税法 第三百二十一条の五の二第一項 (Article 321-5-2, paragraph (1)), art-321-5-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-4#art-321-5-2/par-1
- art-321-5-2/par-1: 前条第一項 → 地方税法 第三百二十一条の五第一項 (Article 321-5, paragraph (1)), art-321-5/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-4#art-321-5/par-1
- art-321-5-2/par-1: 前条第二項 → 地方税法 第三百二十一条の五第二項 (Article 321-5, paragraph (2)), art-321-5/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-4#art-321-5/par-2
- art-321-5-2/par-2: 前項 → 地方税法 第三百二十一条の五の二第一項 (Article 321-5-2, paragraph (1)), art-321-5-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-4#art-321-5-2/par-1
- art-321-6/par-1: 第三百二十一条の四第一項から第三項まで → 地方税法 第三百二十一条の四第一項 (Article 321-4, paragraph (1)), art-321-4/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-4#art-321-4/par-1
- art-321-6/par-1: 第三百二十一条の四第一項から第三項まで → 地方税法 第三百二十一条の四第二項 (Article 321-4, paragraph (2)), art-321-4/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-4#art-321-4/par-2
- art-321-6/par-1: 第三百二十一条の四第一項から第三項まで → 地方税法 第三百二十一条の四第三項 (Article 321-4, paragraph (3)), art-321-4/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-4#art-321-4/par-3
- art-321-6/par-1: 同条第六項 → 地方税法 第三百二十一条の四第六項 (Article 321-4, paragraph (6)), art-321-4/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-4#art-321-4/par-6
- art-321-6/par-2: 前項 → 地方税法 第三百二十一条の六第一項 (Article 321-6, paragraph (1)), art-321-6/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-6#art-321-6/par-1
- art-321-6/par-2: 第三百二十一条の四第七項から第十一項まで → 地方税法 第三百二十一条の四第十項 (Article 321-4, paragraph (10)), art-321-4/par-10 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-4#art-321-4/par-10
- art-321-6/par-2: 第三百二十一条の四第七項から第十一項まで → 地方税法 第三百二十一条の四第十一項 (Article 321-4, paragraph (11)), art-321-4/par-11 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-4#art-321-4/par-11
- art-321-6/par-2: 第三百二十一条の四第七項から第十一項まで → 地方税法 第三百二十一条の四第七項 (Article 321-4, paragraph (7)), art-321-4/par-7 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-4#art-321-4/par-7
- art-321-6/par-2: 第三百二十一条の四第七項から第十一項まで → 地方税法 第三百二十一条の四第八項 (Article 321-4, paragraph (8)), art-321-4/par-8 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-4#art-321-4/par-8
- art-321-6/par-2: 第三百二十一条の四第七項から第十一項まで → 地方税法 第三百二十一条の四第九項 (Article 321-4, paragraph (9)), art-321-4/par-9 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-4#art-321-4/par-9
- art-321-6/par-2: 次条第一項 → 地方税法 第三百二十一条の五第一項 (Article 321-5, paragraph (1)), art-321-5/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-4#art-321-5/par-1
- art-321-6/par-2: 第三百二十一条の六第三項 → 地方税法 第三百二十一条の六第三項 (Article 321-6, paragraph (3)), art-321-6/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-6#art-321-6/par-3
- art-321-6/par-3: 第一項 → 地方税法 第三百二十一条の六第一項 (Article 321-6, paragraph (1)), art-321-6/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-6#art-321-6/par-1
- art-321-7/par-1: 第三百二十条 → 地方税法 第三百二十条 (Article 320), art-320 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-320
- art-321-7/par-2: 前条第一項 → 地方税法 第三百二十一条の六第一項 (Article 321-6, paragraph (1)), art-321-6/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-6#art-321-6/par-1
- art-321-7/par-2: 第十七条 → 地方税法 第十七条 (Article 17), art-17 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-1/sec-10/from-art-17#art-17
- art-321-7/par-2: 第十七条の二の二第一項第二号 → 地方税法 第十七条の二の二第一項第二号 (Article 17-2-2, paragraph (1), item (ii)), art-17-2-2/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-1/sec-10/from-art-17#art-17-2-2/par-1/item-2
- art-321-7/par-2: 同条第三項 → 地方税法 第十七条の二の二第三項 (Article 17-2-2, paragraph (3)), art-17-2-2/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-1/sec-10/from-art-17#art-17-2-2/par-3
- art-321-7/par-2: 第六項 → 地方税法 第十七条の二の二第六項 (Article 17-2-2, paragraph (6)), art-17-2-2/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-1/sec-10/from-art-17#art-17-2-2/par-6
- art-321-7/par-2: 第七項 → 地方税法 第十七条の二の二第七項 (Article 17-2-2, paragraph (7)), art-17-2-2/par-7 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-1/sec-10/from-art-17#art-17-2-2/par-7
- art-321-7/par-2: 第十七条から第十七条の二の二まで → 地方税法 第十七条の二 (Article 17-2), art-17-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-1/sec-10/from-art-17#art-17-2
- art-321-7/par-2: 第十七条から第十七条の二の二まで → 地方税法 第十七条の二の二 (Article 17-2-2), art-17-2-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-1/sec-10/from-art-17#art-17-2-2
- art-321-7-2/par-1: 第三百二十一条の三第一項 → 地方税法 第三百二十一条の三第一項 (Article 321-3, paragraph (1)), art-321-3/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-2#art-321-3/par-1
- art-321-7-2/par-2: 前項 → 地方税法 第三百二十一条の七の二第一項 (Article 321-7-2, paragraph (1)), art-321-7-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-6#art-321-7-2/par-1
- art-321-7-2/par-2: 第三百二十一条の三第四項 → 地方税法 第三百二十一条の三第四項 (Article 321-3, paragraph (4)), art-321-3/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-2#art-321-3/par-4
- art-321-7-2/par-2: 同条第二項 → 地方税法 第三百二十一条の三第二項 (Article 321-3, paragraph (2)), art-321-3/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-2#art-321-3/par-2
- art-321-7-2/par-3: 第一項 → 地方税法 第三百二十一条の七の二第一項 (Article 321-7-2, paragraph (1)), art-321-7-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-6#art-321-7-2/par-1
- art-321-7-2/par-3: 第三百二十条 → 地方税法 第三百二十条 (Article 320), art-320 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-320
- art-321-7-3/par-1: この条 → 地方税法 第三百二十一条の七の三 (Article 321-7-3), art-321-7-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-6#art-321-7-3
- art-321-7-3/par-1: 第三百二十一条の七の十一 → 地方税法 第三百二十一条の七の十一 (Article 321-7-11), art-321-7-11 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-7-8#art-321-7-11
- art-321-7-4/par-1: 第三百二十一条の七の二第一項 → 地方税法 第三百二十一条の七の二第一項 (Article 321-7-2, paragraph (1)), art-321-7-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-6#art-321-7-2/par-1
- art-321-7-4/par-1: 同条第二項 → 地方税法 第三百二十一条の七の二第二項 (Article 321-7-2, paragraph (2)), art-321-7-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-6#art-321-7-2/par-2
- art-321-7-4/par-2: 前項 → 地方税法 第三百二十一条の七の四第一項 (Article 321-7-4, paragraph (1)), art-321-7-4/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-6#art-321-7-4/par-1
- art-321-7-5/par-1: 第三百二十一条の七の二第一項 → 地方税法 第三百二十一条の七の二第一項 (Article 321-7-2, paragraph (1)), art-321-7-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-6#art-321-7-2/par-1
- art-321-7-5/par-1: 第三百二十条 → 地方税法 第三百二十条 (Article 320), art-320 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-320
- art-321-7-5/par-2: 前項 → 地方税法 第三百二十一条の七の五第一項 (Article 321-7-5, paragraph (1)), art-321-7-5/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-6#art-321-7-5/par-1
- art-321-7-6/par-1: 前条第一項 → 地方税法 第三百二十一条の七の五第一項 (Article 321-7-5, paragraph (1)), art-321-7-5/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-6#art-321-7-5/par-1
- art-321-7-7/par-1: 第三百二十一条の七の二第一項 → 地方税法 第三百二十一条の七の二第一項 (Article 321-7-2, paragraph (1)), art-321-7-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-6#art-321-7-2/par-1
- art-321-7-7/par-2: 第三百二十一条の七の五第一項 → 地方税法 第三百二十一条の七の五第一項 (Article 321-7-5, paragraph (1)), art-321-7-5/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-6#art-321-7-5/par-1
- art-321-7-7/par-3: 前項 → 地方税法 第三百二十一条の七の七第二項 (Article 321-7-7, paragraph (2)), art-321-7-7/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-6#art-321-7-7/par-2
- art-321-7-7/par-4: 第一項 → 地方税法 第三百二十一条の七の七第一項 (Article 321-7-7, paragraph (1)), art-321-7-7/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-6#art-321-7-7/par-1
- art-321-7-7/par-4: 前項 → 地方税法 第三百二十一条の七の七第三項 (Article 321-7-7, paragraph (3)), art-321-7-7/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-6#art-321-7-7/par-3
- art-321-7-8/par-1: 第三百二十一条の七の二第一項 → 地方税法 第三百二十一条の七の二第一項 (Article 321-7-2, paragraph (1)), art-321-7-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-6#art-321-7-2/par-1
- art-321-7-8/par-1: 第三百二十一条の七の五第二項 → 地方税法 第三百二十一条の七の五第二項 (Article 321-7-5, paragraph (2)), art-321-7-5/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-6#art-321-7-5/par-2
- art-321-7-8/par-1: 第三百二十一条の三第一項 → 地方税法 第三百二十一条の三第一項 (Article 321-3, paragraph (1)), art-321-3/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-2#art-321-3/par-1
- art-321-7-8/par-1: 次条から第三百二十一条の七の十二まで → 地方税法 第三百二十一条の七の十 (Article 321-7-10), art-321-7-10 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-7-8#art-321-7-10
- art-321-7-8/par-1: 次条から第三百二十一条の七の十二まで → 地方税法 第三百二十一条の七の十一 (Article 321-7-11), art-321-7-11 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-7-8#art-321-7-11
- art-321-7-8/par-1: 次条から第三百二十一条の七の十二まで → 地方税法 第三百二十一条の七の十二 (Article 321-7-12), art-321-7-12 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-7-8#art-321-7-12
- art-321-7-8/par-1: 次条から第三百二十一条の七の十二まで → 地方税法 第三百二十一条の七の九 (Article 321-7-9), art-321-7-9 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-7-8#art-321-7-9
- art-321-7-8/par-2: 前項 → 地方税法 第三百二十一条の七の八第一項 (Article 321-7-8, paragraph (1)), art-321-7-8/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-7-8#art-321-7-8/par-1
- art-321-7-8/par-2: 第三百二十一条の七の二第一項 → 地方税法 第三百二十一条の七の二第一項 (Article 321-7-2, paragraph (1)), art-321-7-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-6#art-321-7-2/par-1
- art-321-7-8/par-2: 第三百十九条の二第一項 → 地方税法 第三百十九条の二第一項 (Article 319-2, paragraph (1)), art-319-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-319-2/par-1
- art-321-7-8/par-2: 第二項 → 地方税法 第三百十九条の二第二項 (Article 319-2, paragraph (2)), art-319-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-319-2/par-2
- art-321-7-8/par-2: 第二項 → 地方税法 第三百二十一条の七の二第二項 (Article 321-7-2, paragraph (2)), art-321-7-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-6#art-321-7-2/par-2
- art-321-7-8/par-2: 第三百二十一条の七の四から前条まで → 地方税法 第三百二十一条の七の四 (Article 321-7-4), art-321-7-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-6#art-321-7-4
- art-321-7-8/par-2: 第三百二十一条の七の四から前条まで → 地方税法 第三百二十一条の七の五 (Article 321-7-5), art-321-7-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-6#art-321-7-5
- art-321-7-8/par-2: 第三百二十一条の七の四から前条まで → 地方税法 第三百二十一条の七の六 (Article 321-7-6), art-321-7-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-6#art-321-7-6
- art-321-7-8/par-2: 第三百二十一条の七の四から前条まで → 地方税法 第三百二十一条の七の七 (Article 321-7-7), art-321-7-7 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-6#art-321-7-7
- art-321-7-8/par-2: 同条第三項 → 地方税法 第三百二十一条の七の二第三項 (Article 321-7-2, paragraph (3)), art-321-7-2/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-6#art-321-7-2/par-3
- art-321-7-8/par-3: 第三百二十一条の七の四から前条まで → 地方税法 第三百二十一条の七の四 (Article 321-7-4), art-321-7-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-6#art-321-7-4
- art-321-7-8/par-3: 第三百二十一条の七の四から前条まで → 地方税法 第三百二十一条の七の五 (Article 321-7-5), art-321-7-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-6#art-321-7-5
- art-321-7-8/par-3: 第三百二十一条の七の四から前条まで → 地方税法 第三百二十一条の七の六 (Article 321-7-6), art-321-7-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-6#art-321-7-6
- art-321-7-8/par-3: 第三百二十一条の七の四から前条まで → 地方税法 第三百二十一条の七の七 (Article 321-7-7), art-321-7-7 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-6#art-321-7-7
- art-321-7-8/par-3: 第一項 → 地方税法 第三百二十一条の七の八第一項 (Article 321-7-8, paragraph (1)), art-321-7-8/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-7-8#art-321-7-8/par-1
- art-321-7-8/par-3: 第三百二十一条の七の四第一項 → 地方税法 第三百二十一条の七の四第一項 (Article 321-7-4, paragraph (1)), art-321-7-4/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-6#art-321-7-4/par-1
- art-321-7-8/par-3: 第三百二十一条の七の二第一項 → 地方税法 第三百二十一条の七の二第一項 (Article 321-7-2, paragraph (1)), art-321-7-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-6#art-321-7-2/par-1
- art-321-7-8/par-3: 同条第二項 → 地方税法 第三百二十一条の七の二第二項 (Article 321-7-2, paragraph (2)), art-321-7-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-6#art-321-7-2/par-2
- art-321-7-8/par-3: 第三百二十一条の七の五第一項 → 地方税法 第三百二十一条の七の五第一項 (Article 321-7-5, paragraph (1)), art-321-7-5/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-6#art-321-7-5/par-1
- art-321-7-8/par-3: 第三百二十条 → 地方税法 第三百二十条 (Article 320), art-320 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-320
- art-321-7-8/par-3: 同条第二項 → 地方税法 第三百二十一条の七の五第二項 (Article 321-7-5, paragraph (2)), art-321-7-5/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-6#art-321-7-5/par-2
- art-321-7-8/par-3: 前条第一項 → 地方税法 第三百二十一条の七の七第一項 (Article 321-7-7, paragraph (1)), art-321-7-7/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-6#art-321-7-7/par-1
- art-321-7-8/par-4: 前項 → 地方税法 第三百二十一条の七の八第三項 (Article 321-7-8, paragraph (3)), art-321-7-8/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-7-8#art-321-7-8/par-3
- art-321-7-8/par-4: 第三百二十一条の七の五第一項 → 地方税法 第三百二十一条の七の五第一項 (Article 321-7-5, paragraph (1)), art-321-7-5/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-6#art-321-7-5/par-1
- art-321-7-9/par-1: 第三百二十一条の七の二 → 地方税法 第三百二十一条の七の二 (Article 321-7-2), art-321-7-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-6#art-321-7-2
- art-321-7-9/par-2: 前項 → 地方税法 第三百二十一条の七の九第一項 (Article 321-7-9, paragraph (1)), art-321-7-9/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-7-8#art-321-7-9/par-1
- art-321-7-9/par-2: 前条第一項 → 地方税法 第三百二十一条の七の八第一項 (Article 321-7-8, paragraph (1)), art-321-7-8/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-7-8#art-321-7-8/par-1
- art-321-7-9/par-2: 第三百二十条 → 地方税法 第三百二十条 (Article 320), art-320 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-320
- art-321-7-9/par-3: 前条第三項 → 地方税法 第三百二十一条の七の八第三項 (Article 321-7-8, paragraph (3)), art-321-7-8/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-7-8#art-321-7-8/par-3
- art-321-7-9/par-3: 第三百二十一条の七の五第一項 → 地方税法 第三百二十一条の七の五第一項 (Article 321-7-5, paragraph (1)), art-321-7-5/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-6#art-321-7-5/par-1
- art-321-7-9/par-3: 前条第一項 → 地方税法 第三百二十一条の七の八第一項 (Article 321-7-8, paragraph (1)), art-321-7-8/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-7-8#art-321-7-8/par-1
- art-321-7-10/par-1: 第三百二十一条の七の七第一項 → 地方税法 第三百二十一条の七の七第一項 (Article 321-7-7, paragraph (1)), art-321-7-7/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-6#art-321-7-7/par-1
- art-321-7-10/par-1: 第三項 → 地方税法 第三百二十一条の七の七第三項 (Article 321-7-7, paragraph (3)), art-321-7-7/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-6#art-321-7-7/par-3
- art-321-7-10/par-1: 第三百二十一条の七の八第三項 → 地方税法 第三百二十一条の七の八第三項 (Article 321-7-8, paragraph (3)), art-321-7-8/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-7-8#art-321-7-8/par-3
- art-321-7-10/par-1: 第三百二十条 → 地方税法 第三百二十条 (Article 320), art-320 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-320
- art-321-7-10/par-2: 第三百二十一条の七の七第三項 → 地方税法 第三百二十一条の七の七第三項 (Article 321-7-7, paragraph (3)), art-321-7-7/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-6#art-321-7-7/par-3
- art-321-7-10/par-2: 第三百二十一条の七の八第三項 → 地方税法 第三百二十一条の七の八第三項 (Article 321-7-8, paragraph (3)), art-321-7-8/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-7-8#art-321-7-8/par-3
- art-321-7-10/par-2: 第十七条 → 地方税法 第十七条 (Article 17), art-17 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-1/sec-10/from-art-17#art-17
- art-321-7-10/par-2: 第十七条の二の二第一項第二号 → 地方税法 第十七条の二の二第一項第二号 (Article 17-2-2, paragraph (1), item (ii)), art-17-2-2/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-1/sec-10/from-art-17#art-17-2-2/par-1/item-2
- art-321-7-10/par-2: 同条第三項 → 地方税法 第十七条の二の二第三項 (Article 17-2-2, paragraph (3)), art-17-2-2/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-1/sec-10/from-art-17#art-17-2-2/par-3
- art-321-7-10/par-2: 第六項 → 地方税法 第十七条の二の二第六項 (Article 17-2-2, paragraph (6)), art-17-2-2/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-1/sec-10/from-art-17#art-17-2-2/par-6
- art-321-7-10/par-2: 第七項 → 地方税法 第十七条の二の二第七項 (Article 17-2-2, paragraph (7)), art-17-2-2/par-7 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-1/sec-10/from-art-17#art-17-2-2/par-7
- art-321-7-10/par-2: 第十七条から第十七条の二の二まで → 地方税法 第十七条の二 (Article 17-2), art-17-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-1/sec-10/from-art-17#art-17-2
- art-321-7-10/par-2: 第十七条から第十七条の二の二まで → 地方税法 第十七条の二の二 (Article 17-2-2), art-17-2-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-1/sec-10/from-art-17#art-17-2-2
- art-321-7-11/par-1: 第三百二十一条の七の三 → 地方税法 第三百二十一条の七の三 (Article 321-7-3), art-321-7-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-6#art-321-7-3
- art-321-7-11/par-1: 第三百二十一条の七の七第四項 → 地方税法 第三百二十一条の七の七第四項 (Article 321-7-7, paragraph (4)), art-321-7-7/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-6#art-321-7-7/par-4
- art-321-7-11/par-1: 第三百二十一条の七の八第三項 → 地方税法 第三百二十一条の七の八第三項 (Article 321-7-8, paragraph (3)), art-321-7-8/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-7-8#art-321-7-8/par-3
- art-321-7-11/par-2: 第三百二十一条の七の五第一項 → 地方税法 第三百二十一条の七の五第一項 (Article 321-7-5, paragraph (1)), art-321-7-5/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-6#art-321-7-5/par-1
- art-321-7-11/par-2: 第三百二十一条の七の七第二項 → 地方税法 第三百二十一条の七の七第二項 (Article 321-7-7, paragraph (2)), art-321-7-7/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-6#art-321-7-7/par-2
- art-321-7-11/par-2: 第三百二十一条の七の八第三項 → 地方税法 第三百二十一条の七の八第三項 (Article 321-7-8, paragraph (3)), art-321-7-8/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-7-8#art-321-7-8/par-3
- art-321-7-11/par-2: 第三百二十一条の七の九第三項 → 地方税法 第三百二十一条の七の九第三項 (Article 321-7-9, paragraph (3)), art-321-7-9/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-7-8#art-321-7-9/par-3
- art-321-7-12/par-1: 第三百二十一条の七の二から前条まで → 地方税法 第三百二十一条の七の十 (Article 321-7-10), art-321-7-10 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-7-8#art-321-7-10
- art-321-7-12/par-1: 第三百二十一条の七の二から前条まで → 地方税法 第三百二十一条の七の十一 (Article 321-7-11), art-321-7-11 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-7-8#art-321-7-11
- art-321-7-12/par-1: 第三百二十一条の七の二から前条まで → 地方税法 第三百二十一条の七の二 (Article 321-7-2), art-321-7-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-6#art-321-7-2
- art-321-7-12/par-1: 第三百二十一条の七の二から前条まで → 地方税法 第三百二十一条の七の三 (Article 321-7-3), art-321-7-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-6#art-321-7-3
- art-321-7-12/par-1: 第三百二十一条の七の二から前条まで → 地方税法 第三百二十一条の七の四 (Article 321-7-4), art-321-7-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-6#art-321-7-4
- art-321-7-12/par-1: 第三百二十一条の七の二から前条まで → 地方税法 第三百二十一条の七の五 (Article 321-7-5), art-321-7-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-6#art-321-7-5
- art-321-7-12/par-1: 第三百二十一条の七の二から前条まで → 地方税法 第三百二十一条の七の六 (Article 321-7-6), art-321-7-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-6#art-321-7-6
- art-321-7-12/par-1: 第三百二十一条の七の二から前条まで → 地方税法 第三百二十一条の七の七 (Article 321-7-7), art-321-7-7 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-6#art-321-7-7
- art-321-7-12/par-1: 第三百二十一条の七の二から前条まで → 地方税法 第三百二十一条の七の八 (Article 321-7-8), art-321-7-8 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-7-8#art-321-7-8
- art-321-7-12/par-1: 第三百二十一条の七の二から前条まで → 地方税法 第三百二十一条の七の九 (Article 321-7-9), art-321-7-9 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-7-8#art-321-7-9
- art-321-7-13/par-1: 所得税法第百六十二条第一項 → 所得税法 第百六十二条第一項 (Article 162, paragraph (1)), art-162/par-1 — https://japanlaw.org/en/income-tax-act/art-162/par-1 · https://japanlaw.org/l/340AC0000000033/art-162/par-1
- art-321-7-13/par-1: この項 → 地方税法 第三百二十一条の七の十三第一項 (Article 321-7-13, paragraph (1)), art-321-7-13/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-7-13#art-321-7-13/par-1
- art-321-7-13/par-1: 租税特別措置法第四十条の三の三第一項 → 租税特別措置法 第四十条の三の三第一項 (Article 40-3-3, paragraph (1)), art-40-3-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-40-3-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-1
- art-321-7-13/par-1: 第四十一条の十九の五第一項 → 租税特別措置法 第四十一条の十九の五第一項 (Article 41-19-5, paragraph (1)), art-41-19-5/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-1
- art-321-7-13/par-1: 次条 → 地方税法 第三百二十一条の七の十四 (Article 321-7-14), art-321-7-14 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-7-13#art-321-7-14
- art-321-7-13/par-1: 同法第四十条の三の三第二十二項第一号 → 租税特別措置法 第四十条の三の三第二十二項第一号 (Article 40-3-3, paragraph (22), item (i)), art-40-3-3/par-22/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-40-3-3/par-22/item-1 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-22/item-1
- art-321-7-13/par-1: 同法第四十一条の十九の五第十三項 → 租税特別措置法 第四十一条の十九の五第十三項 (Article 41-19-5, paragraph (13)), art-41-19-5/par-13 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-5/par-13 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-13
- art-321-7-13/par-1: 次条第一項 → 地方税法 第三百二十一条の七の十四第一項 (Article 321-7-14, paragraph (1)), art-321-7-14/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-7-13#art-321-7-14/par-1
- art-321-7-13/par-1: 第三百二十九条第一項 → 地方税法 第三百二十九条第一項 (Article 329, paragraph (1)), art-329/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328-13#art-329/par-1
- art-321-7-13/par-1: 国税通則法第二十六条 → 国税通則法 第二十六条 (Article 26), art-26 — https://japanlaw.org/en/national-tax-general-rules-act/art-26 · https://japanlaw.org/l/337AC0000000066/art-26
- art-321-7-13/par-1: 第五項 → 地方税法 第三百二十一条の七の十三第五項 (Article 321-7-13, paragraph (5)), art-321-7-13/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-7-13#art-321-7-13/par-5
- art-321-7-13/par-2: 前項 → 地方税法 第三百二十一条の七の十三第一項 (Article 321-7-13, paragraph (1)), art-321-7-13/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-7-13#art-321-7-13/par-1
- art-321-7-13/par-2: この条 → 地方税法 第三百二十一条の七の十三 (Article 321-7-13), art-321-7-13 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-7-13#art-321-7-13
- art-321-7-13/par-2: 第十六条第一項 → 地方税法 第十六条第一項 (Article 16, paragraph (1)), art-16/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-1/sec-9/from-art-16#art-16/par-1
- art-321-7-13/par-3: 第十五条の二の二 → 地方税法 第十五条の二の二 (Article 15-2-2), art-15-2-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-1/sec-8/from-art-15#art-15-2-2
- art-321-7-13/par-3: 第十五条の二の三 → 地方税法 第十五条の二の三 (Article 15-2-3), art-15-2-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-1/sec-8/from-art-15-2-3#art-15-2-3
- art-321-7-13/par-3: 第十六条の二第一項から第三項まで → 地方税法 第十六条の二第一項 (Article 16-2, paragraph (1)), art-16-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-1/sec-9/from-art-16#art-16-2/par-1
- art-321-7-13/par-3: 第十六条の二第一項から第三項まで → 地方税法 第十六条の二第二項 (Article 16-2, paragraph (2)), art-16-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-1/sec-9/from-art-16#art-16-2/par-2
- art-321-7-13/par-3: 第十六条の二第一項から第三項まで → 地方税法 第十六条の二第三項 (Article 16-2, paragraph (3)), art-16-2/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-1/sec-9/from-art-16#art-16-2/par-3
- art-321-7-13/par-3: 第十八条の二第四項 → 地方税法 第十八条の二第四項 (Article 18-2, paragraph (4)), art-18-2/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-1/sec-11/from-art-18#art-18-2/par-4
- art-321-7-13/par-3: 第十一条 → 地方税法 第十一条 (Article 11), art-11 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-1/sec-4/from-art-11#art-11
- art-321-7-13/par-3: 第十六条第二項 → 地方税法 第十六条第二項 (Article 16, paragraph (2)), art-16/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-1/sec-9/from-art-16#art-16/par-2
- art-321-7-13/par-3: 第三項 → 地方税法 第十六条第三項 (Article 16, paragraph (3)), art-16/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-1/sec-9/from-art-16#art-16/par-3
- art-321-7-13/par-3: 第十六条の二第四項 → 地方税法 第十六条の二第四項 (Article 16-2, paragraph (4)), art-16-2/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-1/sec-9/from-art-16#art-16-2/par-4
- art-321-7-13/par-3: 第十六条の五第一項 → 地方税法 第十六条の五第一項 (Article 16-5, paragraph (1)), art-16-5/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-1/sec-9/from-art-16-4#art-16-5/par-1
- art-321-7-13/par-3: 第二項 → 地方税法 第十六条の五第二項 (Article 16-5, paragraph (2)), art-16-5/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-1/sec-9/from-art-16-4#art-16-5/par-2
- art-321-7-13/par-3: 前項 → 地方税法 第三百二十一条の七の十三第二項 (Article 321-7-13, paragraph (2)), art-321-7-13/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-7-13#art-321-7-13/par-2
- art-321-7-13/par-4: 第十五条の三第二項 → 地方税法 第十五条の三第二項 (Article 15-3, paragraph (2)), art-15-3/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-1/sec-8/from-art-15-2-3#art-15-3/par-2
- art-321-7-13/par-4: 第三項 → 地方税法 第十五条の三第三項 (Article 15-3, paragraph (3)), art-15-3/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-1/sec-8/from-art-15-2-3#art-15-3/par-3
- art-321-7-13/par-4/item-1: 第一項 → 地方税法 第三百二十一条の七の十三第一項 (Article 321-7-13, paragraph (1)), art-321-7-13/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-7-13#art-321-7-13/par-1
- art-321-7-13/par-4/item-2: 第十三条の二第一項 → 地方税法 第十三条の二第一項 (Article 13-2, paragraph (1)), art-13-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-1/sec-6#art-13-2/par-1
- art-321-7-13/par-4/item-3: 前項 → 地方税法 第三百二十一条の七の十三第三項 (Article 321-7-13, paragraph (3)), art-321-7-13/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-7-13#art-321-7-13/par-3
- art-321-7-13/par-4/item-3: 第十六条第三項 → 地方税法 第十六条第三項 (Article 16, paragraph (3)), art-16/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-1/sec-9/from-art-16#art-16/par-3
- art-321-7-13/par-5: 第一項 → 地方税法 第三百二十一条の七の十三第一項 (Article 321-7-13, paragraph (1)), art-321-7-13/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-7-13#art-321-7-13/par-1
- art-321-7-13/par-5: 前項 → 地方税法 第三百二十一条の七の十三第四項 (Article 321-7-13, paragraph (4)), art-321-7-13/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-7-13#art-321-7-13/par-4
- art-321-7-14/par-1: 租税特別措置法第四十条の三の三第二十二項第一号 → 租税特別措置法 第四十条の三の三第二十二項第一号 (Article 40-3-3, paragraph (22), item (i)), art-40-3-3/par-22/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-40-3-3/par-22/item-1 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-22/item-1
- art-321-7-14/par-2: 前条第一項 → 地方税法 第三百二十一条の七の十三第一項 (Article 321-7-13, paragraph (1)), art-321-7-13/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-7-13#art-321-7-13/par-1
- art-321-7-14/par-3: 前条第一項 → 地方税法 第三百二十一条の七の十三第一項 (Article 321-7-13, paragraph (1)), art-321-7-13/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-7-13#art-321-7-13/par-1
- art-321-7-14/par-3: 国税通則法第二十六条 → 国税通則法 第二十六条 (Article 26), art-26 — https://japanlaw.org/en/national-tax-general-rules-act/art-26 · https://japanlaw.org/l/337AC0000000066/art-26
- art-321-8/par-1: 法人税法第七十一条第一項 → 法人税法 第七十一条第一項 (Article 71, paragraph (1)), art-71/par-1 — https://japanlaw.org/en/corporation-tax-act/art-71/par-1 · https://japanlaw.org/l/340AC0000000034/art-71/par-1
- art-321-8/par-1: 同法第七十二条第一項 → 法人税法 第七十二条第一項 (Article 72, paragraph (1)), art-72/par-1 — https://japanlaw.org/en/corporation-tax-act/art-72/par-1 · https://japanlaw.org/l/340AC0000000034/art-72/par-1
- art-321-8/par-1: 第七十四条第一項 → 法人税法 第七十四条第一項 (Article 74, paragraph (1)), art-74/par-1 — https://japanlaw.org/en/corporation-tax-act/art-74/par-1 · https://japanlaw.org/l/340AC0000000034/art-74/par-1
- art-321-8/par-1: 第八十八条 → 法人税法 第八十八条 (Article 88), art-88 — https://japanlaw.org/en/corporation-tax-act/art-88 · https://japanlaw.org/l/340AC0000000034/art-88
- art-321-8/par-1: 同法第百四十五条の十三 → 法人税法 第百四十五条の十三 (Article 145-13), art-145-13 — https://japanlaw.org/en/corporation-tax-act/art-145-13 · https://japanlaw.org/l/340AC0000000034/art-145-13
- art-321-8/par-1: この項 → 地方税法 第三百二十一条の八第一項 (Article 321-8, paragraph (1)), art-321-8/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-1
- art-321-8/par-1: 第八十九条 → 法人税法 第八十九条 (Article 89), art-89 — https://japanlaw.org/en/corporation-tax-act/art-89 · https://japanlaw.org/l/340AC0000000034/art-89
- art-321-8/par-1: 第百四十四条の三第一項 → 法人税法 第百四十四条の三第一項 (Article 144-3, paragraph (1)), art-144-3/par-1 — https://japanlaw.org/en/corporation-tax-act/art-144-3/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-3/par-1
- art-321-8/par-1: 同法第百四十四条の四第一項 → 法人税法 第百四十四条の四第一項 (Article 144-4, paragraph (1)), art-144-4/par-1 — https://japanlaw.org/en/corporation-tax-act/art-144-4/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-4/par-1
- art-321-8/par-1: 第百四十四条の六第一項 → 法人税法 第百四十四条の六第一項 (Article 144-6, paragraph (1)), art-144-6/par-1 — https://japanlaw.org/en/corporation-tax-act/art-144-6/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-1
- art-321-8/par-1: この条 → 地方税法 第三百二十一条の八 (Article 321-8), art-321-8 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8
- art-321-8/par-1: 第三百二十一条の十三第一項 → 地方税法 第三百二十一条の十三第一項 (Article 321-13, paragraph (1)), art-321-13/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-12#art-321-13/par-1
- art-321-8/par-1: 第三百二十一条の十一第一項 → 地方税法 第三百二十一条の十一第一項 (Article 321-11, paragraph (1)), art-321-11/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8-2#art-321-11/par-1
- art-321-8/par-1: 同法第二条第十二号の七 → 法人税法 第二条第一項第十二号の七 (Article 2, paragraph (1), item (xii-7)), art-2/par-1/item-12-7 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-7 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-7
- art-321-8/par-1: 同条第十二号の六の七 → 法人税法 第二条第一項第十二号の六の七 (Article 2, paragraph (1), item (xii-6-7)), art-2/par-1/item-12-6-7 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-6-7 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-6-7
- art-321-8/par-1: 次項 → 地方税法 第三百二十一条の八第二項 (Article 321-8, paragraph (2)), art-321-8/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-2
- art-321-8/par-1: 第三十九項 → 地方税法 第三百二十一条の八第三十九項 (Article 321-8, paragraph (39)), art-321-8/par-39 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-39
- art-321-8/par-1: 第六十項 → 地方税法 第三百二十一条の八第六十項 (Article 321-8, paragraph (60)), art-321-8/par-60 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-60
- art-321-8/par-2: 法人税法第七十一条第一項 → 法人税法 第七十一条第一項 (Article 71, paragraph (1)), art-71/par-1 — https://japanlaw.org/en/corporation-tax-act/art-71/par-1 · https://japanlaw.org/l/340AC0000000034/art-71/par-1
- art-321-8/par-2: 同項第一号 → 法人税法 第七十一条第一項第一号 (Article 71, paragraph (1), item (i)), art-71/par-1/item-1 — https://japanlaw.org/en/corporation-tax-act/art-71/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-71/par-1/item-1
- art-321-8/par-2: 同条第二項 → 法人税法 第七十一条第二項 (Article 71, paragraph (2)), art-71/par-2 — https://japanlaw.org/en/corporation-tax-act/art-71/par-2 · https://japanlaw.org/l/340AC0000000034/art-71/par-2
- art-321-8/par-2: 第三項 → 法人税法 第七十一条第三項 (Article 71, paragraph (3)), art-71/par-3 — https://japanlaw.org/en/corporation-tax-act/art-71/par-3 · https://japanlaw.org/l/340AC0000000034/art-71/par-3
- art-321-8/par-2: 同法第二条第十二号の八 → 法人税法 第二条第一項第十二号の八 (Article 2, paragraph (1), item (xii-8)), art-2/par-1/item-12-8 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-8 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-8
- art-321-8/par-2: この条 → 地方税法 第三百二十一条の八 (Article 321-8), art-321-8 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8
- art-321-8/par-2: 同法第六十四条の九第一項 → 法人税法 第六十四条の九第一項 (Article 64-9, paragraph (1)), art-64-9/par-1 — https://japanlaw.org/en/corporation-tax-act/art-64-9/par-1 · https://japanlaw.org/l/340AC0000000034/art-64-9/par-1
- art-321-8/par-2: この項 → 地方税法 第三百二十一条の八第二項 (Article 321-8, paragraph (2)), art-321-8/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-2
- art-321-8/par-2: 第六十項 → 地方税法 第三百二十一条の八第六十項 (Article 321-8, paragraph (60)), art-321-8/par-60 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-60
- art-321-8/par-2: 同法第二条第十二号の七の七 → 法人税法 第二条第一項第十二号の七の七 (Article 2, paragraph (1), item (xii-7-7)), art-2/par-1/item-12-7-7 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-7-7 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-7-7
- art-321-8/par-2: 第三百二十一条の十一第一項 → 地方税法 第三百二十一条の十一第一項 (Article 321-11, paragraph (1)), art-321-11/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8-2#art-321-11/par-1
- art-321-8/par-3: 法人税法第七十一条第一項 → 法人税法 第七十一条第一項 (Article 71, paragraph (1)), art-71/par-1 — https://japanlaw.org/en/corporation-tax-act/art-71/par-1 · https://japanlaw.org/l/340AC0000000034/art-71/par-1
- art-321-8/par-3: 同法第七十二条第一項 → 法人税法 第七十二条第一項 (Article 72, paragraph (1)), art-72/par-1 — https://japanlaw.org/en/corporation-tax-act/art-72/par-1 · https://japanlaw.org/l/340AC0000000034/art-72/par-1
- art-321-8/par-3: 第七十四条第一項 → 法人税法 第七十四条第一項 (Article 74, paragraph (1)), art-74/par-1 — https://japanlaw.org/en/corporation-tax-act/art-74/par-1 · https://japanlaw.org/l/340AC0000000034/art-74/par-1
- art-321-8/par-3: 同法第五十七条第一項 → 法人税法 第五十七条第一項 (Article 57, paragraph (1)), art-57/par-1 — https://japanlaw.org/en/corporation-tax-act/art-57/par-1 · https://japanlaw.org/l/340AC0000000034/art-57/par-1
- art-321-8/par-3: 同法第五十八条第一項 → 法人税法 第五十八条第一項 (Article 58, paragraph (1)), art-58/par-1 — https://japanlaw.org/en/corporation-tax-act/art-58/par-1 · https://japanlaw.org/l/340AC0000000034/art-58/par-1
- art-321-8/par-3: 同法第五十七条第六項 → 法人税法 第五十七条第六項 (Article 57, paragraph (6)), art-57/par-6 — https://japanlaw.org/en/corporation-tax-act/art-57/par-6 · https://japanlaw.org/l/340AC0000000034/art-57/par-6
- art-321-8/par-3: 第八項 → 法人税法 第五十七条第八項 (Article 57, paragraph (8)), art-57/par-8 — https://japanlaw.org/en/corporation-tax-act/art-57/par-8 · https://japanlaw.org/l/340AC0000000034/art-57/par-8
- art-321-8/par-3: 次項から第六項まで → 地方税法 第三百二十一条の八第四項 (Article 321-8, paragraph (4)), art-321-8/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-4
- art-321-8/par-3: 次項から第六項まで → 地方税法 第三百二十一条の八第五項 (Article 321-8, paragraph (5)), art-321-8/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-5
- art-321-8/par-3: 次項から第六項まで → 地方税法 第三百二十一条の八第六項 (Article 321-8, paragraph (6)), art-321-8/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-6
- art-321-8/par-3: 第一項 → 地方税法 第三百二十一条の八第一項 (Article 321-8, paragraph (1)), art-321-8/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-1
- art-321-8/par-3: 第三十四項 → 地方税法 第三百二十一条の八第三十四項 (Article 321-8, paragraph (34)), art-321-8/par-34 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-34
- art-321-8/par-3: 第三十五項 → 地方税法 第三百二十一条の八第三十五項 (Article 321-8, paragraph (35)), art-321-8/par-35 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-35
- art-321-8/par-3: 租税特別措置法第四十二条の十四第一項 → 租税特別措置法 第四十二条の十四第一項 (Article 42-14, paragraph (1)), art-42-14/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-42-14/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-14/par-1
- art-321-8/par-3: 第四項 → 租税特別措置法 第四十二条の十四第四項 (Article 42-14, paragraph (4)), art-42-14/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-42-14/par-4 · https://japanlaw.org/l/332AC0000000026/art-42-14/par-4
- art-321-8/par-3: 第六十二条第一項 → 租税特別措置法 第六十二条第一項 (Article 62, paragraph (1)), art-62/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-62/par-1 · https://japanlaw.org/l/332AC0000000026/art-62/par-1
- art-321-8/par-3: 第六十二条の三第一項 → 租税特別措置法 第六十二条の三第一項 (Article 62-3, paragraph (1)), art-62-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-62-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-62-3/par-1
- art-321-8/par-3: 第九項 → 租税特別措置法 第六十二条の三第九項 (Article 62-3, paragraph (9)), art-62-3/par-9 — https://japanlaw.org/en/special-taxation-measures-act/art-62-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-62-3/par-9
- art-321-8/par-3: 第六十三条第一項 → 租税特別措置法 第六十三条第一項 (Article 63, paragraph (1)), art-63/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-63/par-1 · https://japanlaw.org/l/332AC0000000026/art-63/par-1
- art-321-8/par-4: 前項 → 地方税法 第三百二十一条の八第三項 (Article 321-8, paragraph (3)), art-321-8/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-3
- art-321-8/par-4: 法人税法第六十四条の九第一項 → 法人税法 第六十四条の九第一項 (Article 64-9, paragraph (1)), art-64-9/par-1 — https://japanlaw.org/en/corporation-tax-act/art-64-9/par-1 · https://japanlaw.org/l/340AC0000000034/art-64-9/par-1
- art-321-8/par-4: この項 → 地方税法 第三百二十一条の八第四項 (Article 321-8, paragraph (4)), art-321-8/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-4
- art-321-8/par-4: 第六項 → 地方税法 第三百二十一条の八第六項 (Article 321-8, paragraph (6)), art-321-8/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-6
- art-321-8/par-4/item-1: 法人税法第二条第九号 → 法人税法 第二条第一項第九号 (Article 2, paragraph (1), item (ix)), art-2/par-1/item-9 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-9 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-9
- art-321-8/par-4/item-1: 第十四項第一号 → 地方税法 第三百二十一条の八第十四項第一号 (Article 321-8, paragraph (14), item (i)), art-321-8/par-14/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-14/item-1
- art-321-8/par-4/item-1: 第五十五項第四号 → 地方税法 第三百二十一条の八第五十五項第四号 (Article 321-8, paragraph (55), item (iv)), art-321-8/par-55/item-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-55/item-4
- art-321-8/par-4/item-1: 同法第六十六条第一項 → 法人税法 第六十六条第一項 (Article 66, paragraph (1)), art-66/par-1 — https://japanlaw.org/en/corporation-tax-act/art-66/par-1 · https://japanlaw.org/l/340AC0000000034/art-66/par-1
- art-321-8/par-4/item-2: 法人税法第二条第七号 → 法人税法 第二条第一項第七号 (Article 2, paragraph (1), item (vii)), art-2/par-1/item-7 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-7 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-7
- art-321-8/par-4/item-2: 第十四項第二号 → 地方税法 第三百二十一条の八第十四項第二号 (Article 321-8, paragraph (14), item (ii)), art-321-8/par-14/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-14/item-2
- art-321-8/par-4/item-2: 第五十五項第四号 → 地方税法 第三百二十一条の八第五十五項第四号 (Article 321-8, paragraph (55), item (iv)), art-321-8/par-55/item-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-55/item-4
- art-321-8/par-4/item-2: 同法第六十六条第三項 → 法人税法 第六十六条第三項 (Article 66, paragraph (3)), art-66/par-3 — https://japanlaw.org/en/corporation-tax-act/art-66/par-3 · https://japanlaw.org/l/340AC0000000034/art-66/par-3
- art-321-8/par-5: 第三項 → 地方税法 第三百二十一条の八第三項 (Article 321-8, paragraph (3)), art-321-8/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-3
- art-321-8/par-5: この条 → 地方税法 第三百二十一条の八 (Article 321-8), art-321-8 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8
- art-321-8/par-5: 法人税法第二条第十二号の七の六 → 法人税法 第二条第一項第十二号の七の六 (Article 2, paragraph (1), item (xii-7-6)), art-2/par-1/item-12-7-6 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-7-6 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-7-6
- art-321-8/par-5: この項 → 地方税法 第三百二十一条の八第五項 (Article 321-8, paragraph (5)), art-321-8/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-5
- art-321-8/par-5: 次項 → 地方税法 第三百二十一条の八第六項 (Article 321-8, paragraph (6)), art-321-8/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-6
- art-321-8/par-5: 前項 → 地方税法 第三百二十一条の八第四項 (Article 321-8, paragraph (4)), art-321-8/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-4
- art-321-8/par-5: 同法第五十七条第六項 → 法人税法 第五十七条第六項 (Article 57, paragraph (6)), art-57/par-6 — https://japanlaw.org/en/corporation-tax-act/art-57/par-6 · https://japanlaw.org/l/340AC0000000034/art-57/par-6
- art-321-8/par-5: 第八項 → 法人税法 第五十七条第八項 (Article 57, paragraph (8)), art-57/par-8 — https://japanlaw.org/en/corporation-tax-act/art-57/par-8 · https://japanlaw.org/l/340AC0000000034/art-57/par-8
- art-321-8/par-5: 第一項 → 地方税法 第三百二十一条の八第一項 (Article 321-8, paragraph (1)), art-321-8/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-1
- art-321-8/par-5: 同法第七十四条第一項 → 法人税法 第七十四条第一項 (Article 74, paragraph (1)), art-74/par-1 — https://japanlaw.org/en/corporation-tax-act/art-74/par-1 · https://japanlaw.org/l/340AC0000000034/art-74/par-1
- art-321-8/par-5: 同法第二条第十四号 → 法人税法 第二条第一項第十四号 (Article 2, paragraph (1), item (xiv)), art-2/par-1/item-14 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-14 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-14
- art-321-8/par-6: 第三項 → 地方税法 第三百二十一条の八第三項 (Article 321-8, paragraph (3)), art-321-8/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-3
- art-321-8/par-6: 前項 → 地方税法 第三百二十一条の八第五項 (Article 321-8, paragraph (5)), art-321-8/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-5
- art-321-8/par-6: 第四項 → 地方税法 第三百二十一条の八第四項 (Article 321-8, paragraph (4)), art-321-8/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-4
- art-321-8/par-6: この項 → 地方税法 第三百二十一条の八第六項 (Article 321-8, paragraph (6)), art-321-8/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-6
- art-321-8/par-6: 法人税法第五十七条第六項 → 法人税法 第五十七条第六項 (Article 57, paragraph (6)), art-57/par-6 — https://japanlaw.org/en/corporation-tax-act/art-57/par-6 · https://japanlaw.org/l/340AC0000000034/art-57/par-6
- art-321-8/par-6: 第八項 → 法人税法 第五十七条第八項 (Article 57, paragraph (8)), art-57/par-8 — https://japanlaw.org/en/corporation-tax-act/art-57/par-8 · https://japanlaw.org/l/340AC0000000034/art-57/par-8
- art-321-8/par-7: 法人税法第七十一条第一項 → 法人税法 第七十一条第一項 (Article 71, paragraph (1)), art-71/par-1 — https://japanlaw.org/en/corporation-tax-act/art-71/par-1 · https://japanlaw.org/l/340AC0000000034/art-71/par-1
- art-321-8/par-7: 同法第七十二条第一項 → 法人税法 第七十二条第一項 (Article 72, paragraph (1)), art-72/par-1 — https://japanlaw.org/en/corporation-tax-act/art-72/par-1 · https://japanlaw.org/l/340AC0000000034/art-72/par-1
- art-321-8/par-7: 第七十四条第一項 → 法人税法 第七十四条第一項 (Article 74, paragraph (1)), art-74/par-1 — https://japanlaw.org/en/corporation-tax-act/art-74/par-1 · https://japanlaw.org/l/340AC0000000034/art-74/par-1
- art-321-8/par-7: この項 → 地方税法 第三百二十一条の八第七項 (Article 321-8, paragraph (7)), art-321-8/par-7 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-7
- art-321-8/par-7: 同法第五十七条第一項 → 法人税法 第五十七条第一項 (Article 57, paragraph (1)), art-57/par-1 — https://japanlaw.org/en/corporation-tax-act/art-57/par-1 · https://japanlaw.org/l/340AC0000000034/art-57/par-1
- art-321-8/par-7: 同条第六項 → 法人税法 第五十七条第六項 (Article 57, paragraph (6)), art-57/par-6 — https://japanlaw.org/en/corporation-tax-act/art-57/par-6 · https://japanlaw.org/l/340AC0000000034/art-57/par-6
- art-321-8/par-7: 同法第五十八条第一項 → 法人税法 第五十八条第一項 (Article 58, paragraph (1)), art-58/par-1 — https://japanlaw.org/en/corporation-tax-act/art-58/par-1 · https://japanlaw.org/l/340AC0000000034/art-58/par-1
- art-321-8/par-7: 同法第五十七条第七項 → 法人税法 第五十七条第七項 (Article 57, paragraph (7)), art-57/par-7 — https://japanlaw.org/en/corporation-tax-act/art-57/par-7 · https://japanlaw.org/l/340AC0000000034/art-57/par-7
- art-321-8/par-7: 第一号 → 法人税法 第五十七条第七項第一号 (Article 57, paragraph (7), item (i)), art-57/par-7/item-1 — https://japanlaw.org/en/corporation-tax-act/art-57/par-7/item-1 · https://japanlaw.org/l/340AC0000000034/art-57/par-7/item-1
- art-321-8/par-7: 同条第二項 → 法人税法 第五十七条第二項 (Article 57, paragraph (2)), art-57/par-2 — https://japanlaw.org/en/corporation-tax-act/art-57/par-2 · https://japanlaw.org/l/340AC0000000034/art-57/par-2
- art-321-8/par-7: 第九項 → 地方税法 第三百二十一条の八第九項 (Article 321-8, paragraph (9)), art-321-8/par-9 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-9
- art-321-8/par-7: 第十項 → 地方税法 第三百二十一条の八第十項 (Article 321-8, paragraph (10)), art-321-8/par-10 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-10
- art-321-8/par-7: 次項 → 地方税法 第三百二十一条の八第八項 (Article 321-8, paragraph (8)), art-321-8/par-8 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-8
- art-321-8/par-8: 前項 → 地方税法 第三百二十一条の八第七項 (Article 321-8, paragraph (7)), art-321-8/par-7 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-7
- art-321-8/par-8: 第一項 → 地方税法 第三百二十一条の八第一項 (Article 321-8, paragraph (1)), art-321-8/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-1
- art-321-8/par-8: 第三十四項 → 地方税法 第三百二十一条の八第三十四項 (Article 321-8, paragraph (34)), art-321-8/par-34 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-34
- art-321-8/par-8: 第三十五項 → 地方税法 第三百二十一条の八第三十五項 (Article 321-8, paragraph (35)), art-321-8/par-35 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-35
- art-321-8/par-8: 租税特別措置法第四十二条の十四第一項 → 租税特別措置法 第四十二条の十四第一項 (Article 42-14, paragraph (1)), art-42-14/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-42-14/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-14/par-1
- art-321-8/par-8: 第四項 → 租税特別措置法 第四十二条の十四第四項 (Article 42-14, paragraph (4)), art-42-14/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-42-14/par-4 · https://japanlaw.org/l/332AC0000000026/art-42-14/par-4
- art-321-8/par-8: 第六十二条第一項 → 租税特別措置法 第六十二条第一項 (Article 62, paragraph (1)), art-62/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-62/par-1 · https://japanlaw.org/l/332AC0000000026/art-62/par-1
- art-321-8/par-8: 第六十二条の三第一項 → 租税特別措置法 第六十二条の三第一項 (Article 62-3, paragraph (1)), art-62-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-62-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-62-3/par-1
- art-321-8/par-8: 第九項 → 租税特別措置法 第六十二条の三第九項 (Article 62-3, paragraph (9)), art-62-3/par-9 — https://japanlaw.org/en/special-taxation-measures-act/art-62-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-62-3/par-9
- art-321-8/par-8: 第六十三条第一項 → 租税特別措置法 第六十三条第一項 (Article 63, paragraph (1)), art-63/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-63/par-1 · https://japanlaw.org/l/332AC0000000026/art-63/par-1
- art-321-8/par-9: 前二項 → 地方税法 第三百二十一条の八第七項 (Article 321-8, paragraph (7)), art-321-8/par-7 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-7
- art-321-8/par-9: 前二項 → 地方税法 第三百二十一条の八第八項 (Article 321-8, paragraph (8)), art-321-8/par-8 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-8
- art-321-8/par-9: 第四項 → 地方税法 第三百二十一条の八第四項 (Article 321-8, paragraph (4)), art-321-8/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-4
- art-321-8/par-10: 第八項 → 地方税法 第三百二十一条の八第八項 (Article 321-8, paragraph (8)), art-321-8/par-8 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-8
- art-321-8/par-10: 第七項 → 地方税法 第三百二十一条の八第七項 (Article 321-8, paragraph (7)), art-321-8/par-7 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-7
- art-321-8/par-11: 法人税法第七十一条第一項 → 法人税法 第七十一条第一項 (Article 71, paragraph (1)), art-71/par-1 — https://japanlaw.org/en/corporation-tax-act/art-71/par-1 · https://japanlaw.org/l/340AC0000000034/art-71/par-1
- art-321-8/par-11: 同法第七十二条第一項 → 法人税法 第七十二条第一項 (Article 72, paragraph (1)), art-72/par-1 — https://japanlaw.org/en/corporation-tax-act/art-72/par-1 · https://japanlaw.org/l/340AC0000000034/art-72/par-1
- art-321-8/par-11: 第七十四条第一項 → 法人税法 第七十四条第一項 (Article 74, paragraph (1)), art-74/par-1 — https://japanlaw.org/en/corporation-tax-act/art-74/par-1 · https://japanlaw.org/l/340AC0000000034/art-74/par-1
- art-321-8/par-11: 同法第六十四条の五第一項 → 法人税法 第六十四条の五第一項 (Article 64-5, paragraph (1)), art-64-5/par-1 — https://japanlaw.org/en/corporation-tax-act/art-64-5/par-1 · https://japanlaw.org/l/340AC0000000034/art-64-5/par-1
- art-321-8/par-11: 次項 → 地方税法 第三百二十一条の八第十二項 (Article 321-8, paragraph (12)), art-321-8/par-12 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-12
- art-321-8/par-11: 第一項 → 地方税法 第三百二十一条の八第一項 (Article 321-8, paragraph (1)), art-321-8/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-1
- art-321-8/par-11: 第三十四項 → 地方税法 第三百二十一条の八第三十四項 (Article 321-8, paragraph (34)), art-321-8/par-34 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-34
- art-321-8/par-11: 第三十五項 → 地方税法 第三百二十一条の八第三十五項 (Article 321-8, paragraph (35)), art-321-8/par-35 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-35
- art-321-8/par-12: 前項 → 地方税法 第三百二十一条の八第十一項 (Article 321-8, paragraph (11)), art-321-8/par-11 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-11
- art-321-8/par-12: 第四項 → 地方税法 第三百二十一条の八第四項 (Article 321-8, paragraph (4)), art-321-8/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-4
- art-321-8/par-13: 法人税法第七十一条第一項 → 法人税法 第七十一条第一項 (Article 71, paragraph (1)), art-71/par-1 — https://japanlaw.org/en/corporation-tax-act/art-71/par-1 · https://japanlaw.org/l/340AC0000000034/art-71/par-1
- art-321-8/par-13: 同法第七十二条第一項 → 法人税法 第七十二条第一項 (Article 72, paragraph (1)), art-72/par-1 — https://japanlaw.org/en/corporation-tax-act/art-72/par-1 · https://japanlaw.org/l/340AC0000000034/art-72/par-1
- art-321-8/par-13: 第七十四条第一項 → 法人税法 第七十四条第一項 (Article 74, paragraph (1)), art-74/par-1 — https://japanlaw.org/en/corporation-tax-act/art-74/par-1 · https://japanlaw.org/l/340AC0000000034/art-74/par-1
- art-321-8/par-13: 同法第六十四条の五第三項 → 法人税法 第六十四条の五第三項 (Article 64-5, paragraph (3)), art-64-5/par-3 — https://japanlaw.org/en/corporation-tax-act/art-64-5/par-3 · https://japanlaw.org/l/340AC0000000034/art-64-5/par-3
- art-321-8/par-13: 次項から第十六項まで → 地方税法 第三百二十一条の八第十四項 (Article 321-8, paragraph (14)), art-321-8/par-14 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-14
- art-321-8/par-13: 次項から第十六項まで → 地方税法 第三百二十一条の八第十五項 (Article 321-8, paragraph (15)), art-321-8/par-15 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-15
- art-321-8/par-13: 次項から第十六項まで → 地方税法 第三百二十一条の八第十六項 (Article 321-8, paragraph (16)), art-321-8/par-16 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-16
- art-321-8/par-13: 第一項 → 地方税法 第三百二十一条の八第一項 (Article 321-8, paragraph (1)), art-321-8/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-1
- art-321-8/par-13: 第三十四項 → 地方税法 第三百二十一条の八第三十四項 (Article 321-8, paragraph (34)), art-321-8/par-34 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-34
- art-321-8/par-13: 第三十五項 → 地方税法 第三百二十一条の八第三十五項 (Article 321-8, paragraph (35)), art-321-8/par-35 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-35
- art-321-8/par-13: 租税特別措置法第四十二条の十四第一項 → 租税特別措置法 第四十二条の十四第一項 (Article 42-14, paragraph (1)), art-42-14/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-42-14/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-14/par-1
- art-321-8/par-13: 第四項 → 租税特別措置法 第四十二条の十四第四項 (Article 42-14, paragraph (4)), art-42-14/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-42-14/par-4 · https://japanlaw.org/l/332AC0000000026/art-42-14/par-4
- art-321-8/par-13: 第六十二条第一項 → 租税特別措置法 第六十二条第一項 (Article 62, paragraph (1)), art-62/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-62/par-1 · https://japanlaw.org/l/332AC0000000026/art-62/par-1
- art-321-8/par-13: 第六十二条の三第一項 → 租税特別措置法 第六十二条の三第一項 (Article 62-3, paragraph (1)), art-62-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-62-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-62-3/par-1
- art-321-8/par-13: 第九項 → 租税特別措置法 第六十二条の三第九項 (Article 62-3, paragraph (9)), art-62-3/par-9 — https://japanlaw.org/en/special-taxation-measures-act/art-62-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-62-3/par-9
- art-321-8/par-13: 第六十三条第一項 → 租税特別措置法 第六十三条第一項 (Article 63, paragraph (1)), art-63/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-63/par-1 · https://japanlaw.org/l/332AC0000000026/art-63/par-1
- art-321-8/par-14: 前項 → 地方税法 第三百二十一条の八第十三項 (Article 321-8, paragraph (13)), art-321-8/par-13 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-13
- art-321-8/par-14/item-1: 法人税法第六十六条第一項 → 法人税法 第六十六条第一項 (Article 66, paragraph (1)), art-66/par-1 — https://japanlaw.org/en/corporation-tax-act/art-66/par-1 · https://japanlaw.org/l/340AC0000000034/art-66/par-1
- art-321-8/par-14/item-2: 法人税法第六十六条第三項 → 法人税法 第六十六条第三項 (Article 66, paragraph (3)), art-66/par-3 — https://japanlaw.org/en/corporation-tax-act/art-66/par-3 · https://japanlaw.org/l/340AC0000000034/art-66/par-3
- art-321-8/par-15: 第十三項 → 地方税法 第三百二十一条の八第十三項 (Article 321-8, paragraph (13)), art-321-8/par-13 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-13
- art-321-8/par-15: この項 → 地方税法 第三百二十一条の八第十五項 (Article 321-8, paragraph (15)), art-321-8/par-15 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-15
- art-321-8/par-15: 次項 → 地方税法 第三百二十一条の八第十六項 (Article 321-8, paragraph (16)), art-321-8/par-16 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-16
- art-321-8/par-15: 前項 → 地方税法 第三百二十一条の八第十四項 (Article 321-8, paragraph (14)), art-321-8/par-14 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-14
- art-321-8/par-15: 法人税法第六十四条の五第三項 → 法人税法 第六十四条の五第三項 (Article 64-5, paragraph (3)), art-64-5/par-3 — https://japanlaw.org/en/corporation-tax-act/art-64-5/par-3 · https://japanlaw.org/l/340AC0000000034/art-64-5/par-3
- art-321-8/par-16: 第十三項 → 地方税法 第三百二十一条の八第十三項 (Article 321-8, paragraph (13)), art-321-8/par-13 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-13
- art-321-8/par-16: 前項 → 地方税法 第三百二十一条の八第十五項 (Article 321-8, paragraph (15)), art-321-8/par-15 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-15
- art-321-8/par-16: 第十四項 → 地方税法 第三百二十一条の八第十四項 (Article 321-8, paragraph (14)), art-321-8/par-14 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-14
- art-321-8/par-16: この項 → 地方税法 第三百二十一条の八第十六項 (Article 321-8, paragraph (16)), art-321-8/par-16 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-16
- art-321-8/par-16: 法人税法第六十四条の五第三項 → 法人税法 第六十四条の五第三項 (Article 64-5, paragraph (3)), art-64-5/par-3 — https://japanlaw.org/en/corporation-tax-act/art-64-5/par-3 · https://japanlaw.org/l/340AC0000000034/art-64-5/par-3
- art-321-8/par-17: 法人税法第七十一条第一項 → 法人税法 第七十一条第一項 (Article 71, paragraph (1)), art-71/par-1 — https://japanlaw.org/en/corporation-tax-act/art-71/par-1 · https://japanlaw.org/l/340AC0000000034/art-71/par-1
- art-321-8/par-17: 同法第七十二条第一項 → 法人税法 第七十二条第一項 (Article 72, paragraph (1)), art-72/par-1 — https://japanlaw.org/en/corporation-tax-act/art-72/par-1 · https://japanlaw.org/l/340AC0000000034/art-72/par-1
- art-321-8/par-17: 第七十四条第一項 → 法人税法 第七十四条第一項 (Article 74, paragraph (1)), art-74/par-1 — https://japanlaw.org/en/corporation-tax-act/art-74/par-1 · https://japanlaw.org/l/340AC0000000034/art-74/par-1
- art-321-8/par-17: 同法第六十四条の七第一項第二号 → 法人税法 第六十四条の七第一項第二号 (Article 64-7, paragraph (1), item (ii)), art-64-7/par-1/item-2 — https://japanlaw.org/en/corporation-tax-act/art-64-7/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-1/item-2
- art-321-8/par-17: 同項第三号 → 法人税法 第六十四条の七第一項第三号 (Article 64-7, paragraph (1), item (iii)), art-64-7/par-1/item-3 — https://japanlaw.org/en/corporation-tax-act/art-64-7/par-1/item-3 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-1/item-3
- art-321-8/par-17: 第十九項 → 地方税法 第三百二十一条の八第十九項 (Article 321-8, paragraph (19)), art-321-8/par-19 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-19
- art-321-8/par-17: 同条第五項 → 法人税法 第六十四条の七第五項 (Article 64-7, paragraph (5)), art-64-7/par-5 — https://japanlaw.org/en/corporation-tax-act/art-64-7/par-5 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-5
- art-321-8/par-17: 同項第一号 → 法人税法 第六十四条の七第五項第一号 (Article 64-7, paragraph (5), item (i)), art-64-7/par-5/item-1 — https://japanlaw.org/en/corporation-tax-act/art-64-7/par-5/item-1 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-5/item-1
- art-321-8/par-17: 同法第五十七条第一項 → 法人税法 第五十七条第一項 (Article 57, paragraph (1)), art-57/par-1 — https://japanlaw.org/en/corporation-tax-act/art-57/par-1 · https://japanlaw.org/l/340AC0000000034/art-57/par-1
- art-321-8/par-17: 次項 → 地方税法 第三百二十一条の八第十八項 (Article 321-8, paragraph (18)), art-321-8/par-18 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-18
- art-321-8/par-17: 第一項 → 地方税法 第三百二十一条の八第一項 (Article 321-8, paragraph (1)), art-321-8/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-1
- art-321-8/par-17: 第三十四項 → 地方税法 第三百二十一条の八第三十四項 (Article 321-8, paragraph (34)), art-321-8/par-34 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-34
- art-321-8/par-17: 第三十五項 → 地方税法 第三百二十一条の八第三十五項 (Article 321-8, paragraph (35)), art-321-8/par-35 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-35
- art-321-8/par-18: 前項 → 地方税法 第三百二十一条の八第十七項 (Article 321-8, paragraph (17)), art-321-8/par-17 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-17
- art-321-8/par-18: 第四項 → 地方税法 第三百二十一条の八第四項 (Article 321-8, paragraph (4)), art-321-8/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-4
- art-321-8/par-19: 法人税法第七十一条第一項 → 法人税法 第七十一条第一項 (Article 71, paragraph (1)), art-71/par-1 — https://japanlaw.org/en/corporation-tax-act/art-71/par-1 · https://japanlaw.org/l/340AC0000000034/art-71/par-1
- art-321-8/par-19: 同法第七十二条第一項 → 法人税法 第七十二条第一項 (Article 72, paragraph (1)), art-72/par-1 — https://japanlaw.org/en/corporation-tax-act/art-72/par-1 · https://japanlaw.org/l/340AC0000000034/art-72/par-1
- art-321-8/par-19: 第七十四条第一項 → 法人税法 第七十四条第一項 (Article 74, paragraph (1)), art-74/par-1 — https://japanlaw.org/en/corporation-tax-act/art-74/par-1 · https://japanlaw.org/l/340AC0000000034/art-74/par-1
- art-321-8/par-19: 同法第六十四条の七第一項第二号 → 法人税法 第六十四条の七第一項第二号 (Article 64-7, paragraph (1), item (ii)), art-64-7/par-1/item-2 — https://japanlaw.org/en/corporation-tax-act/art-64-7/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-1/item-2
- art-321-8/par-19: 同条第五項 → 法人税法 第六十四条の七第五項 (Article 64-7, paragraph (5)), art-64-7/par-5 — https://japanlaw.org/en/corporation-tax-act/art-64-7/par-5 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-5
- art-321-8/par-19: 同項第二号 → 法人税法 第六十四条の七第五項第二号 (Article 64-7, paragraph (5), item (ii)), art-64-7/par-5/item-2 — https://japanlaw.org/en/corporation-tax-act/art-64-7/par-5/item-2 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-5/item-2
- art-321-8/par-19: 同法第五十七条第一項 → 法人税法 第五十七条第一項 (Article 57, paragraph (1)), art-57/par-1 — https://japanlaw.org/en/corporation-tax-act/art-57/par-1 · https://japanlaw.org/l/340AC0000000034/art-57/par-1
- art-321-8/par-19: 次項から第二十二項まで → 地方税法 第三百二十一条の八第二十項 (Article 321-8, paragraph (20)), art-321-8/par-20 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-20
- art-321-8/par-19: 次項から第二十二項まで → 地方税法 第三百二十一条の八第二十一項 (Article 321-8, paragraph (21)), art-321-8/par-21 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-21
- art-321-8/par-19: 次項から第二十二項まで → 地方税法 第三百二十一条の八第二十二項 (Article 321-8, paragraph (22)), art-321-8/par-22 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-22
- art-321-8/par-19: 第一項 → 地方税法 第三百二十一条の八第一項 (Article 321-8, paragraph (1)), art-321-8/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-1
- art-321-8/par-19: 第三十四項 → 地方税法 第三百二十一条の八第三十四項 (Article 321-8, paragraph (34)), art-321-8/par-34 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-34
- art-321-8/par-19: 第三十五項 → 地方税法 第三百二十一条の八第三十五項 (Article 321-8, paragraph (35)), art-321-8/par-35 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-35
- art-321-8/par-19: 租税特別措置法第四十二条の十四第一項 → 租税特別措置法 第四十二条の十四第一項 (Article 42-14, paragraph (1)), art-42-14/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-42-14/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-14/par-1
- art-321-8/par-19: 第四項 → 租税特別措置法 第四十二条の十四第四項 (Article 42-14, paragraph (4)), art-42-14/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-42-14/par-4 · https://japanlaw.org/l/332AC0000000026/art-42-14/par-4
- art-321-8/par-19: 第六十二条第一項 → 租税特別措置法 第六十二条第一項 (Article 62, paragraph (1)), art-62/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-62/par-1 · https://japanlaw.org/l/332AC0000000026/art-62/par-1
- art-321-8/par-19: 第六十二条の三第一項 → 租税特別措置法 第六十二条の三第一項 (Article 62-3, paragraph (1)), art-62-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-62-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-62-3/par-1
- art-321-8/par-19: 第九項 → 租税特別措置法 第六十二条の三第九項 (Article 62-3, paragraph (9)), art-62-3/par-9 — https://japanlaw.org/en/special-taxation-measures-act/art-62-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-62-3/par-9
- art-321-8/par-19: 第六十三条第一項 → 租税特別措置法 第六十三条第一項 (Article 63, paragraph (1)), art-63/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-63/par-1 · https://japanlaw.org/l/332AC0000000026/art-63/par-1
- art-321-8/par-20: 前項 → 地方税法 第三百二十一条の八第十九項 (Article 321-8, paragraph (19)), art-321-8/par-19 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-19
- art-321-8/par-20: 第十四項 → 地方税法 第三百二十一条の八第十四項 (Article 321-8, paragraph (14)), art-321-8/par-14 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-14
- art-321-8/par-21: 第十九項 → 地方税法 第三百二十一条の八第十九項 (Article 321-8, paragraph (19)), art-321-8/par-19 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-19
- art-321-8/par-21: この項 → 地方税法 第三百二十一条の八第二十一項 (Article 321-8, paragraph (21)), art-321-8/par-21 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-21
- art-321-8/par-21: 次項 → 地方税法 第三百二十一条の八第二十二項 (Article 321-8, paragraph (22)), art-321-8/par-22 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-22
- art-321-8/par-21: 前項 → 地方税法 第三百二十一条の八第二十項 (Article 321-8, paragraph (20)), art-321-8/par-20 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-20
- art-321-8/par-21: 法人税法第五十七条第一項 → 法人税法 第五十七条第一項 (Article 57, paragraph (1)), art-57/par-1 — https://japanlaw.org/en/corporation-tax-act/art-57/par-1 · https://japanlaw.org/l/340AC0000000034/art-57/par-1
- art-321-8/par-22: 第十九項 → 地方税法 第三百二十一条の八第十九項 (Article 321-8, paragraph (19)), art-321-8/par-19 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-19
- art-321-8/par-22: 前項 → 地方税法 第三百二十一条の八第二十一項 (Article 321-8, paragraph (21)), art-321-8/par-21 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-21
- art-321-8/par-22: 第二十項 → 地方税法 第三百二十一条の八第二十項 (Article 321-8, paragraph (20)), art-321-8/par-20 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-20
- art-321-8/par-22: この項 → 地方税法 第三百二十一条の八第二十二項 (Article 321-8, paragraph (22)), art-321-8/par-22 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-22
- art-321-8/par-22: 法人税法第五十七条第一項 → 法人税法 第五十七条第一項 (Article 57, paragraph (1)), art-57/par-1 — https://japanlaw.org/en/corporation-tax-act/art-57/par-1 · https://japanlaw.org/l/340AC0000000034/art-57/par-1
- art-321-8/par-23: 法人税法第七十一条第一項 → 法人税法 第七十一条第一項 (Article 71, paragraph (1)), art-71/par-1 — https://japanlaw.org/en/corporation-tax-act/art-71/par-1 · https://japanlaw.org/l/340AC0000000034/art-71/par-1
- art-321-8/par-23: 同法第七十二条第一項 → 法人税法 第七十二条第一項 (Article 72, paragraph (1)), art-72/par-1 — https://japanlaw.org/en/corporation-tax-act/art-72/par-1 · https://japanlaw.org/l/340AC0000000034/art-72/par-1
- art-321-8/par-23: 第七十四条第一項 → 法人税法 第七十四条第一項 (Article 74, paragraph (1)), art-74/par-1 — https://japanlaw.org/en/corporation-tax-act/art-74/par-1 · https://japanlaw.org/l/340AC0000000034/art-74/par-1
- art-321-8/par-23: 第百四十四条の三第一項 → 法人税法 第百四十四条の三第一項 (Article 144-3, paragraph (1)), art-144-3/par-1 — https://japanlaw.org/en/corporation-tax-act/art-144-3/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-3/par-1
- art-321-8/par-23: 同法第百四十四条の四第一項 → 法人税法 第百四十四条の四第一項 (Article 144-4, paragraph (1)), art-144-4/par-1 — https://japanlaw.org/en/corporation-tax-act/art-144-4/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-4/par-1
- art-321-8/par-23: 第百四十四条の六第一項 → 法人税法 第百四十四条の六第一項 (Article 144-6, paragraph (1)), art-144-6/par-1 — https://japanlaw.org/en/corporation-tax-act/art-144-6/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-1
- art-321-8/par-23: 同法第八十条第五項 → 法人税法 第八十条第五項 (Article 80, paragraph (5)), art-80/par-5 — https://japanlaw.org/en/corporation-tax-act/art-80/par-5 · https://japanlaw.org/l/340AC0000000034/art-80/par-5
- art-321-8/par-23: 第百四十四条の十三第十一項 → 法人税法 第百四十四条の十三第十一項 (Article 144-13, paragraph (11)), art-144-13/par-11 — https://japanlaw.org/en/corporation-tax-act/art-144-13/par-11 · https://japanlaw.org/l/340AC0000000034/art-144-13/par-11
- art-321-8/par-23: この項 → 地方税法 第三百二十一条の八第二十三項 (Article 321-8, paragraph (23)), art-321-8/par-23 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-23
- art-321-8/par-23: 第二十五項 → 地方税法 第三百二十一条の八第二十五項 (Article 321-8, paragraph (25)), art-321-8/par-25 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-25
- art-321-8/par-23: 同法第八十条第七項 → 法人税法 第八十条第七項 (Article 80, paragraph (7)), art-80/par-7 — https://japanlaw.org/en/corporation-tax-act/art-80/par-7 · https://japanlaw.org/l/340AC0000000034/art-80/par-7
- art-321-8/par-23: 第八項 → 法人税法 第八十条第八項 (Article 80, paragraph (8)), art-80/par-8 — https://japanlaw.org/en/corporation-tax-act/art-80/par-8 · https://japanlaw.org/l/340AC0000000034/art-80/par-8
- art-321-8/par-23: 次項 → 地方税法 第三百二十一条の八第二十四項 (Article 321-8, paragraph (24)), art-321-8/par-24 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-24
- art-321-8/par-23: 同法第八十条 → 法人税法 第八十条 (Article 80), art-80 — https://japanlaw.org/en/corporation-tax-act/art-80 · https://japanlaw.org/l/340AC0000000034/art-80
- art-321-8/par-23: 第百四十四条の十三 → 法人税法 第百四十四条の十三 (Article 144-13), art-144-13 — https://japanlaw.org/en/corporation-tax-act/art-144-13 · https://japanlaw.org/l/340AC0000000034/art-144-13
- art-321-8/par-23: 第一項 → 地方税法 第三百二十一条の八第一項 (Article 321-8, paragraph (1)), art-321-8/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-1
- art-321-8/par-23: 第三十四項 → 地方税法 第三百二十一条の八第三十四項 (Article 321-8, paragraph (34)), art-321-8/par-34 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-34
- art-321-8/par-23: 第三十五項 → 地方税法 第三百二十一条の八第三十五項 (Article 321-8, paragraph (35)), art-321-8/par-35 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-35
- art-321-8/par-23/item-1: 法人税法第八十条 → 法人税法 第八十条 (Article 80), art-80 — https://japanlaw.org/en/corporation-tax-act/art-80 · https://japanlaw.org/l/340AC0000000034/art-80
- art-321-8/par-23/item-1: 第一項 → 地方税法 第三百二十一条の八第一項 (Article 321-8, paragraph (1)), art-321-8/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-1
- art-321-8/par-23/item-1: 第三十四項 → 地方税法 第三百二十一条の八第三十四項 (Article 321-8, paragraph (34)), art-321-8/par-34 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-34
- art-321-8/par-23/item-1: 第三十五項 → 地方税法 第三百二十一条の八第三十五項 (Article 321-8, paragraph (35)), art-321-8/par-35 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-35
- art-321-8/par-23/item-1: 租税特別措置法第四十二条の十四第一項 → 租税特別措置法 第四十二条の十四第一項 (Article 42-14, paragraph (1)), art-42-14/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-42-14/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-14/par-1
- art-321-8/par-23/item-1: 第四項 → 租税特別措置法 第四十二条の十四第四項 (Article 42-14, paragraph (4)), art-42-14/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-42-14/par-4 · https://japanlaw.org/l/332AC0000000026/art-42-14/par-4
- art-321-8/par-23/item-1: 第六十二条第一項 → 租税特別措置法 第六十二条第一項 (Article 62, paragraph (1)), art-62/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-62/par-1 · https://japanlaw.org/l/332AC0000000026/art-62/par-1
- art-321-8/par-23/item-1: 第六十二条の三第一項 → 租税特別措置法 第六十二条の三第一項 (Article 62-3, paragraph (1)), art-62-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-62-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-62-3/par-1
- art-321-8/par-23/item-1: 第九項 → 租税特別措置法 第六十二条の三第九項 (Article 62-3, paragraph (9)), art-62-3/par-9 — https://japanlaw.org/en/special-taxation-measures-act/art-62-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-62-3/par-9
- art-321-8/par-23/item-1: 第六十三条第一項 → 租税特別措置法 第六十三条第一項 (Article 63, paragraph (1)), art-63/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-63/par-1 · https://japanlaw.org/l/332AC0000000026/art-63/par-1
- art-321-8/par-23/item-1: この項 → 地方税法 第三百二十一条の八第二十三項 (Article 321-8, paragraph (23)), art-321-8/par-23 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-23
- art-321-8/par-23/item-1: 第二十五項 → 地方税法 第三百二十一条の八第二十五項 (Article 321-8, paragraph (25)), art-321-8/par-25 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-25
- art-321-8/par-23/item-2: 法人税法第百四十四条の十三 → 法人税法 第百四十四条の十三 (Article 144-13), art-144-13 — https://japanlaw.org/en/corporation-tax-act/art-144-13 · https://japanlaw.org/l/340AC0000000034/art-144-13
- art-321-8/par-23/item-2: 同法第百四十一条第一号 → 法人税法 第百四十一条第一項第一号 (Article 141, paragraph (1), item (i)), art-141/par-1/item-1 — https://japanlaw.org/en/corporation-tax-act/art-141/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-141/par-1/item-1
- art-321-8/par-23/item-2: 第一項 → 地方税法 第三百二十一条の八第一項 (Article 321-8, paragraph (1)), art-321-8/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-1
- art-321-8/par-23/item-2: 第三十四項 → 地方税法 第三百二十一条の八第三十四項 (Article 321-8, paragraph (34)), art-321-8/par-34 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-34
- art-321-8/par-23/item-2: 第三十五項 → 地方税法 第三百二十一条の八第三十五項 (Article 321-8, paragraph (35)), art-321-8/par-35 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-35
- art-321-8/par-23/item-2: 租税特別措置法第六十二条第一項 → 租税特別措置法 第六十二条第一項 (Article 62, paragraph (1)), art-62/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-62/par-1 · https://japanlaw.org/l/332AC0000000026/art-62/par-1
- art-321-8/par-23/item-2: 第六十二条の三第一項 → 租税特別措置法 第六十二条の三第一項 (Article 62-3, paragraph (1)), art-62-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-62-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-62-3/par-1
- art-321-8/par-23/item-2: 第九項 → 租税特別措置法 第六十二条の三第九項 (Article 62-3, paragraph (9)), art-62-3/par-9 — https://japanlaw.org/en/special-taxation-measures-act/art-62-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-62-3/par-9
- art-321-8/par-23/item-2: 第六十三条第一項 → 租税特別措置法 第六十三条第一項 (Article 63, paragraph (1)), art-63/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-63/par-1 · https://japanlaw.org/l/332AC0000000026/art-63/par-1
- art-321-8/par-23/item-2: この項 → 地方税法 第三百二十一条の八第二十三項 (Article 321-8, paragraph (23)), art-321-8/par-23 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-23
- art-321-8/par-23/item-2: 第二十五項 → 地方税法 第三百二十一条の八第二十五項 (Article 321-8, paragraph (25)), art-321-8/par-25 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-25
- art-321-8/par-23/item-3: 法人税法第百四十四条の十三 → 法人税法 第百四十四条の十三 (Article 144-13), art-144-13 — https://japanlaw.org/en/corporation-tax-act/art-144-13 · https://japanlaw.org/l/340AC0000000034/art-144-13
- art-321-8/par-23/item-3: 同法第百四十一条第一号 → 法人税法 第百四十一条第一項第一号 (Article 141, paragraph (1), item (i)), art-141/par-1/item-1 — https://japanlaw.org/en/corporation-tax-act/art-141/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-141/par-1/item-1
- art-321-8/par-23/item-3: 第一項 → 地方税法 第三百二十一条の八第一項 (Article 321-8, paragraph (1)), art-321-8/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-1
- art-321-8/par-23/item-3: 第三十四項 → 地方税法 第三百二十一条の八第三十四項 (Article 321-8, paragraph (34)), art-321-8/par-34 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-34
- art-321-8/par-23/item-3: 第三十五項 → 地方税法 第三百二十一条の八第三十五項 (Article 321-8, paragraph (35)), art-321-8/par-35 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-35
- art-321-8/par-23/item-3: 租税特別措置法第六十二条第一項 → 租税特別措置法 第六十二条第一項 (Article 62, paragraph (1)), art-62/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-62/par-1 · https://japanlaw.org/l/332AC0000000026/art-62/par-1
- art-321-8/par-23/item-3: 第六十二条の三第一項 → 租税特別措置法 第六十二条の三第一項 (Article 62-3, paragraph (1)), art-62-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-62-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-62-3/par-1
- art-321-8/par-23/item-3: 第九項 → 租税特別措置法 第六十二条の三第九項 (Article 62-3, paragraph (9)), art-62-3/par-9 — https://japanlaw.org/en/special-taxation-measures-act/art-62-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-62-3/par-9
- art-321-8/par-23/item-3: 第六十三条第一項 → 租税特別措置法 第六十三条第一項 (Article 63, paragraph (1)), art-63/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-63/par-1 · https://japanlaw.org/l/332AC0000000026/art-63/par-1
- art-321-8/par-23/item-3: この項 → 地方税法 第三百二十一条の八第二十三項 (Article 321-8, paragraph (23)), art-321-8/par-23 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-23
- art-321-8/par-23/item-3: 第二十五項 → 地方税法 第三百二十一条の八第二十五項 (Article 321-8, paragraph (25)), art-321-8/par-25 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-25
- art-321-8/par-24: 前項 → 地方税法 第三百二十一条の八第二十三項 (Article 321-8, paragraph (23)), art-321-8/par-23 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-23
- art-321-8/par-24: この項 → 地方税法 第三百二十一条の八第二十四項 (Article 321-8, paragraph (24)), art-321-8/par-24 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-24
- art-321-8/par-24: 法人税法第八十条 → 法人税法 第八十条 (Article 80), art-80 — https://japanlaw.org/en/corporation-tax-act/art-80 · https://japanlaw.org/l/340AC0000000034/art-80
- art-321-8/par-24: 第百四十四条の十三 → 法人税法 第百四十四条の十三 (Article 144-13), art-144-13 — https://japanlaw.org/en/corporation-tax-act/art-144-13 · https://japanlaw.org/l/340AC0000000034/art-144-13
- art-321-8/par-24: 同法第二条第十九号 → 法人税法 第二条第一項第十九号 (Article 2, paragraph (1), item (xix)), art-2/par-1/item-19 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-19 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-19
- art-321-8/par-24: 次項 → 地方税法 第三百二十一条の八第二十五項 (Article 321-8, paragraph (25)), art-321-8/par-25 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-25
- art-321-8/par-24/item-2: 法人税法第百四十四条の十三 → 法人税法 第百四十四条の十三 (Article 144-13), art-144-13 — https://japanlaw.org/en/corporation-tax-act/art-144-13 · https://japanlaw.org/l/340AC0000000034/art-144-13
- art-321-8/par-24/item-2: 第一項第一号 → 法人税法 第百四十四条の十三第一項第一号 (Article 144-13, paragraph (1), item (i)), art-144-13/par-1/item-1 — https://japanlaw.org/en/corporation-tax-act/art-144-13/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-144-13/par-1/item-1
- art-321-8/par-24/item-2: 第一項第二号 → 法人税法 第百四十四条の十三第一項第二号 (Article 144-13, paragraph (1), item (ii)), art-144-13/par-1/item-2 — https://japanlaw.org/en/corporation-tax-act/art-144-13/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-144-13/par-1/item-2
- art-321-8/par-25: 第二十三項 → 地方税法 第三百二十一条の八第二十三項 (Article 321-8, paragraph (23)), art-321-8/par-23 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-23
- art-321-8/par-25: 前項 → 地方税法 第三百二十一条の八第二十四項 (Article 321-8, paragraph (24)), art-321-8/par-24 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-24
- art-321-8/par-26: 法人税法第七十一条第一項 → 法人税法 第七十一条第一項 (Article 71, paragraph (1)), art-71/par-1 — https://japanlaw.org/en/corporation-tax-act/art-71/par-1 · https://japanlaw.org/l/340AC0000000034/art-71/par-1
- art-321-8/par-26: 同法第七十二条第一項 → 法人税法 第七十二条第一項 (Article 72, paragraph (1)), art-72/par-1 — https://japanlaw.org/en/corporation-tax-act/art-72/par-1 · https://japanlaw.org/l/340AC0000000034/art-72/par-1
- art-321-8/par-26: 第七十四条第一項 → 法人税法 第七十四条第一項 (Article 74, paragraph (1)), art-74/par-1 — https://japanlaw.org/en/corporation-tax-act/art-74/par-1 · https://japanlaw.org/l/340AC0000000034/art-74/par-1
- art-321-8/par-26: 同法第八十条第五項 → 法人税法 第八十条第五項 (Article 80, paragraph (5)), art-80/par-5 — https://japanlaw.org/en/corporation-tax-act/art-80/par-5 · https://japanlaw.org/l/340AC0000000034/art-80/par-5
- art-321-8/par-26: この項 → 地方税法 第三百二十一条の八第二十六項 (Article 321-8, paragraph (26)), art-321-8/par-26 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-26
- art-321-8/par-26: 第二十九項 → 地方税法 第三百二十一条の八第二十九項 (Article 321-8, paragraph (29)), art-321-8/par-29 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-29
- art-321-8/par-26: 同法第八十条第十二項 → 法人税法 第八十条第十二項 (Article 80, paragraph (12)), art-80/par-12 — https://japanlaw.org/en/corporation-tax-act/art-80/par-12 · https://japanlaw.org/l/340AC0000000034/art-80/par-12
- art-321-8/par-26: 同条第十三項 → 法人税法 第八十条第十三項 (Article 80, paragraph (13)), art-80/par-13 — https://japanlaw.org/en/corporation-tax-act/art-80/par-13 · https://japanlaw.org/l/340AC0000000034/art-80/par-13
- art-321-8/par-26: 次項から第二十九項まで → 地方税法 第三百二十一条の八第二十七項 (Article 321-8, paragraph (27)), art-321-8/par-27 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-27
- art-321-8/par-26: 次項から第二十九項まで → 地方税法 第三百二十一条の八第二十八項 (Article 321-8, paragraph (28)), art-321-8/par-28 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-28
- art-321-8/par-26: 第一項 → 地方税法 第三百二十一条の八第一項 (Article 321-8, paragraph (1)), art-321-8/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-1
- art-321-8/par-26: 第三十四項 → 地方税法 第三百二十一条の八第三十四項 (Article 321-8, paragraph (34)), art-321-8/par-34 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-34
- art-321-8/par-26: 第三十五項 → 地方税法 第三百二十一条の八第三十五項 (Article 321-8, paragraph (35)), art-321-8/par-35 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-35
- art-321-8/par-26: 租税特別措置法第四十二条の十四第一項 → 租税特別措置法 第四十二条の十四第一項 (Article 42-14, paragraph (1)), art-42-14/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-42-14/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-14/par-1
- art-321-8/par-26: 第四項 → 租税特別措置法 第四十二条の十四第四項 (Article 42-14, paragraph (4)), art-42-14/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-42-14/par-4 · https://japanlaw.org/l/332AC0000000026/art-42-14/par-4
- art-321-8/par-26: 第六十二条第一項 → 租税特別措置法 第六十二条第一項 (Article 62, paragraph (1)), art-62/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-62/par-1 · https://japanlaw.org/l/332AC0000000026/art-62/par-1
- art-321-8/par-26: 第六十二条の三第一項 → 租税特別措置法 第六十二条の三第一項 (Article 62-3, paragraph (1)), art-62-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-62-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-62-3/par-1
- art-321-8/par-26: 第九項 → 租税特別措置法 第六十二条の三第九項 (Article 62-3, paragraph (9)), art-62-3/par-9 — https://japanlaw.org/en/special-taxation-measures-act/art-62-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-62-3/par-9
- art-321-8/par-26: 第六十三条第一項 → 租税特別措置法 第六十三条第一項 (Article 63, paragraph (1)), art-63/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-63/par-1 · https://japanlaw.org/l/332AC0000000026/art-63/par-1
- art-321-8/par-27: 前項 → 地方税法 第三百二十一条の八第二十六項 (Article 321-8, paragraph (26)), art-321-8/par-26 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-26
- art-321-8/par-27: 第十四項 → 地方税法 第三百二十一条の八第十四項 (Article 321-8, paragraph (14)), art-321-8/par-14 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-14
- art-321-8/par-28: 第二十六項 → 地方税法 第三百二十一条の八第二十六項 (Article 321-8, paragraph (26)), art-321-8/par-26 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-26
- art-321-8/par-28: この項 → 地方税法 第三百二十一条の八第二十八項 (Article 321-8, paragraph (28)), art-321-8/par-28 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-28
- art-321-8/par-28: 次項 → 地方税法 第三百二十一条の八第二十九項 (Article 321-8, paragraph (29)), art-321-8/par-29 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-29
- art-321-8/par-28: 前項 → 地方税法 第三百二十一条の八第二十七項 (Article 321-8, paragraph (27)), art-321-8/par-27 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-27
- art-321-8/par-29: 第二十六項 → 地方税法 第三百二十一条の八第二十六項 (Article 321-8, paragraph (26)), art-321-8/par-26 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-26
- art-321-8/par-29: 前項 → 地方税法 第三百二十一条の八第二十八項 (Article 321-8, paragraph (28)), art-321-8/par-28 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-28
- art-321-8/par-29: 第二十七項 → 地方税法 第三百二十一条の八第二十七項 (Article 321-8, paragraph (27)), art-321-8/par-27 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-27
- art-321-8/par-29: この項 → 地方税法 第三百二十一条の八第二十九項 (Article 321-8, paragraph (29)), art-321-8/par-29 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-29
- art-321-8/par-30: 第十一項 → 地方税法 第三百二十一条の八第十一項 (Article 321-8, paragraph (11)), art-321-8/par-11 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-11
- art-321-8/par-30: 第十七項 → 地方税法 第三百二十一条の八第十七項 (Article 321-8, paragraph (17)), art-321-8/par-17 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-17
- art-321-8/par-30: 第三項 → 地方税法 第三百二十一条の八第三項 (Article 321-8, paragraph (3)), art-321-8/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-3
- art-321-8/par-30: 第八項 → 地方税法 第三百二十一条の八第八項 (Article 321-8, paragraph (8)), art-321-8/par-8 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-8
- art-321-8/par-30: 第十三項 → 地方税法 第三百二十一条の八第十三項 (Article 321-8, paragraph (13)), art-321-8/par-13 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-13
- art-321-8/par-30: 第十九項 → 地方税法 第三百二十一条の八第十九項 (Article 321-8, paragraph (19)), art-321-8/par-19 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-19
- art-321-8/par-30: 第二十三項 → 地方税法 第三百二十一条の八第二十三項 (Article 321-8, paragraph (23)), art-321-8/par-23 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-23
- art-321-8/par-30: 第二十六項 → 地方税法 第三百二十一条の八第二十六項 (Article 321-8, paragraph (26)), art-321-8/par-26 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-26
- art-321-8/par-31: 第三百十二条第三項第三号 → 地方税法 第三百十二条第三項第三号 (Article 312, paragraph (3), item (iii)), art-312/par-3/item-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-312#art-312/par-3/item-3
- art-321-8/par-32: 法人税法第七十四条第一項 → 法人税法 第七十四条第一項 (Article 74, paragraph (1)), art-74/par-1 — https://japanlaw.org/en/corporation-tax-act/art-74/par-1 · https://japanlaw.org/l/340AC0000000034/art-74/par-1
- art-321-8/par-32: 第百四十四条の六第一項 → 法人税法 第百四十四条の六第一項 (Article 144-6, paragraph (1)), art-144-6/par-1 — https://japanlaw.org/en/corporation-tax-act/art-144-6/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-1
- art-321-8/par-32: 同法第七十一条第一項 → 法人税法 第七十一条第一項 (Article 71, paragraph (1)), art-71/par-1 — https://japanlaw.org/en/corporation-tax-act/art-71/par-1 · https://japanlaw.org/l/340AC0000000034/art-71/par-1
- art-321-8/par-32: 第百四十四条の三第一項 → 法人税法 第百四十四条の三第一項 (Article 144-3, paragraph (1)), art-144-3/par-1 — https://japanlaw.org/en/corporation-tax-act/art-144-3/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-3/par-1
- art-321-8/par-32: 第一項 → 地方税法 第三百二十一条の八第一項 (Article 321-8, paragraph (1)), art-321-8/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-1
- art-321-8/par-32: 第二項 → 地方税法 第三百二十一条の八第二項 (Article 321-8, paragraph (2)), art-321-8/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-2
- art-321-8/par-32: この項 → 地方税法 第三百二十一条の八第三十二項 (Article 321-8, paragraph (32)), art-321-8/par-32 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-32
- art-321-8/par-32: 第三百二十一条の十一第五項 → 地方税法 第三百二十一条の十一第五項 (Article 321-11, paragraph (5)), art-321-11/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8-2#art-321-11/par-5
- art-321-8/par-33: 第一項 → 地方税法 第三百二十一条の八第一項 (Article 321-8, paragraph (1)), art-321-8/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-1
- art-321-8/par-33: 第三十一項 → 地方税法 第三百二十一条の八第三十一項 (Article 321-8, paragraph (31)), art-321-8/par-31 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-31
- art-321-8/par-33: 第三十五項 → 地方税法 第三百二十一条の八第三十五項 (Article 321-8, paragraph (35)), art-321-8/par-35 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-35
- art-321-8/par-33: 第三百二十一条の十一第四項 → 地方税法 第三百二十一条の十一第四項 (Article 321-11, paragraph (4)), art-321-11/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8-2#art-321-11/par-4
- art-321-8/par-34: 第一項 → 地方税法 第三百二十一条の八第一項 (Article 321-8, paragraph (1)), art-321-8/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-1
- art-321-8/par-34: 第二項 → 地方税法 第三百二十一条の八第二項 (Article 321-8, paragraph (2)), art-321-8/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-2
- art-321-8/par-34: 第三十一項 → 地方税法 第三百二十一条の八第三十一項 (Article 321-8, paragraph (31)), art-321-8/par-31 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-31
- art-321-8/par-34: 前項 → 地方税法 第三百二十一条の八第三十三項 (Article 321-8, paragraph (33)), art-321-8/par-33 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-33
- art-321-8/par-34: この項 → 地方税法 第三百二十一条の八第三十四項 (Article 321-8, paragraph (34)), art-321-8/par-34 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-34
- art-321-8/par-34: 第三百二十一条の十一 → 地方税法 第三百二十一条の十一 (Article 321-11), art-321-11 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8-2#art-321-11
- art-321-8/par-34: 次項 → 地方税法 第三百二十一条の八第三十五項 (Article 321-8, paragraph (35)), art-321-8/par-35 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-35
- art-321-8/par-34: 第二十条の九の三第六項 → 地方税法 第二十条の九の三第六項 (Article 20-9-3, paragraph (6)), art-20-9-3/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-1/sec-14/from-art-20-9-3#art-20-9-3/par-6
- art-321-8/par-35: 第一項 → 地方税法 第三百二十一条の八第一項 (Article 321-8, paragraph (1)), art-321-8/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-1
- art-321-8/par-35: 第二項 → 地方税法 第三百二十一条の八第二項 (Article 321-8, paragraph (2)), art-321-8/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-2
- art-321-8/par-35: 前項 → 地方税法 第三百二十一条の八第三十四項 (Article 321-8, paragraph (34)), art-321-8/par-34 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-34
- art-321-8/par-36: 租税特別措置法第六十六条の七第四項 → 租税特別措置法 第六十六条の七第四項 (Article 66-7, paragraph (4)), art-66-7/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-66-7/par-4 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-4
- art-321-8/par-36: 第十項 → 租税特別措置法 第六十六条の七第十項 (Article 66-7, paragraph (10)), art-66-7/par-10 — https://japanlaw.org/en/special-taxation-measures-act/art-66-7/par-10 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-10
- art-321-8/par-36: 第五十三条第三十六項 → 地方税法 第五十三条第三十六項 (Article 53, paragraph (36)), art-53/par-36 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-2/sec-1/from-art-53#art-53/par-36
- art-321-8/par-36: 第一項 → 地方税法 第三百二十一条の八第一項 (Article 321-8, paragraph (1)), art-321-8/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-1
- art-321-8/par-36: 前二項 → 地方税法 第三百二十一条の八第三十四項 (Article 321-8, paragraph (34)), art-321-8/par-34 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-34
- art-321-8/par-36: 前二項 → 地方税法 第三百二十一条の八第三十五項 (Article 321-8, paragraph (35)), art-321-8/par-35 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-35
- art-321-8/par-37: 租税特別措置法第六十六条の九の三第三項 → 租税特別措置法 第六十六条の九の三第三項 (Article 66-9-3, paragraph (3)), art-66-9-3/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-66-9-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-66-9-3/par-3
- art-321-8/par-37: 第九項 → 租税特別措置法 第六十六条の九の三第九項 (Article 66-9-3, paragraph (9)), art-66-9-3/par-9 — https://japanlaw.org/en/special-taxation-measures-act/art-66-9-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-66-9-3/par-9
- art-321-8/par-37: 第五十三条第三十七項 → 地方税法 第五十三条第三十七項 (Article 53, paragraph (37)), art-53/par-37 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-2/sec-1/from-art-53#art-53/par-37
- art-321-8/par-37: 第一項 → 地方税法 第三百二十一条の八第一項 (Article 321-8, paragraph (1)), art-321-8/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-1
- art-321-8/par-37: 第三十四項 → 地方税法 第三百二十一条の八第三十四項 (Article 321-8, paragraph (34)), art-321-8/par-34 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-34
- art-321-8/par-37: 第三十五項 → 地方税法 第三百二十一条の八第三十五項 (Article 321-8, paragraph (35)), art-321-8/par-35 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-35
- art-321-8/par-38: 法人税法第百三十八条第一項第一号 → 法人税法 第百三十八条第一項第一号 (Article 138, paragraph (1), item (i)), art-138/par-1/item-1 — https://japanlaw.org/en/corporation-tax-act/art-138/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-138/par-1/item-1
- art-321-8/par-38: この項 → 地方税法 第三百二十一条の八第三十八項 (Article 321-8, paragraph (38)), art-321-8/par-38 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-38
- art-321-8/par-38: 法人税法第六十九条第一項 → 法人税法 第六十九条第一項 (Article 69, paragraph (1)), art-69/par-1 — https://japanlaw.org/en/corporation-tax-act/art-69/par-1 · https://japanlaw.org/l/340AC0000000034/art-69/par-1
- art-321-8/par-38: 同法第百四十四条の二第一項 → 法人税法 第百四十四条の二第一項 (Article 144-2, paragraph (1)), art-144-2/par-1 — https://japanlaw.org/en/corporation-tax-act/art-144-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-2/par-1
- art-321-8/par-38: 地方法人税法第十二条第一項 → e-Gov law 426AC0000000011, 第十二条第一項 (Article 12, paragraph (1)), art-12/par-1 — not held in this collection
- art-321-8/par-38: 同条第二項 → e-Gov law 426AC0000000011, 第十二条第二項 (Article 12, paragraph (2)), art-12/par-2 — not held in this collection
- art-321-8/par-38: 第五十三条第三十八項 → 地方税法 第五十三条第三十八項 (Article 53, paragraph (38)), art-53/par-38 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-2/sec-1/from-art-53#art-53/par-38
- art-321-8/par-38: 第一項 → 地方税法 第三百二十一条の八第一項 (Article 321-8, paragraph (1)), art-321-8/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-1
- art-321-8/par-38: 第三十四項 → 地方税法 第三百二十一条の八第三十四項 (Article 321-8, paragraph (34)), art-321-8/par-34 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-34
- art-321-8/par-38: 第三十五項 → 地方税法 第三百二十一条の八第三十五項 (Article 321-8, paragraph (35)), art-321-8/par-35 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-35
- art-321-8/par-38: 法人税法第百四十一条第一号 → 法人税法 第百四十一条第一項第一号 (Article 141, paragraph (1), item (i)), art-141/par-1/item-1 — https://japanlaw.org/en/corporation-tax-act/art-141/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-141/par-1/item-1
- art-321-8/par-39: 前項 → 地方税法 第三百二十一条の八第三十八項 (Article 321-8, paragraph (38)), art-321-8/par-38 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-38
- art-321-8/par-39: 法人税法第二条第十二号の七の二 → 法人税法 第二条第一項第十二号の七の二 (Article 2, paragraph (1), item (xii-7-2)), art-2/par-1/item-12-7-2 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-7-2 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-7-2
- art-321-8/par-39: この項 → 地方税法 第三百二十一条の八第三十九項 (Article 321-8, paragraph (39)), art-321-8/par-39 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-39
- art-321-8/par-39: 第四十八項 → 地方税法 第三百二十一条の八第四十八項 (Article 321-8, paragraph (48)), art-321-8/par-48 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-48
- art-321-8/par-39: 第二百九十四条第七項 → 地方税法 第二百九十四条第七項 (Article 294, paragraph (7)), art-294/par-7 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-293#art-294/par-7
- art-321-8/par-39: 第四十二項 → 地方税法 第三百二十一条の八第四十二項 (Article 321-8, paragraph (42)), art-321-8/par-42 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-42
- art-321-8/par-39: 第四十一項 → 地方税法 第三百二十一条の八第四十一項 (Article 321-8, paragraph (41)), art-321-8/par-41 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-41
- art-321-8/par-39: 第一項 → 地方税法 第三百二十一条の八第一項 (Article 321-8, paragraph (1)), art-321-8/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-1
- art-321-8/par-39: 同法第七十一条第一項 → 法人税法 第七十一条第一項 (Article 71, paragraph (1)), art-71/par-1 — https://japanlaw.org/en/corporation-tax-act/art-71/par-1 · https://japanlaw.org/l/340AC0000000034/art-71/par-1
- art-321-8/par-39: 同法第七十二条第一項 → 法人税法 第七十二条第一項 (Article 72, paragraph (1)), art-72/par-1 — https://japanlaw.org/en/corporation-tax-act/art-72/par-1 · https://japanlaw.org/l/340AC0000000034/art-72/par-1
- art-321-8/par-39: 第七十四条第一項 → 法人税法 第七十四条第一項 (Article 74, paragraph (1)), art-74/par-1 — https://japanlaw.org/en/corporation-tax-act/art-74/par-1 · https://japanlaw.org/l/340AC0000000034/art-74/par-1
- art-321-8/par-40: 前項 → 地方税法 第三百二十一条の八第三十九項 (Article 321-8, paragraph (39)), art-321-8/par-39 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-39
- art-321-8/par-40/item-1: 法人税法第六十九条第十六項 → 法人税法 第六十九条第十六項 (Article 69, paragraph (16)), art-69/par-16 — https://japanlaw.org/en/corporation-tax-act/art-69/par-16 · https://japanlaw.org/l/340AC0000000034/art-69/par-16
- art-321-8/par-40/item-1: 第一号 → 法人税法 第六十九条第十六項第一号 (Article 69, paragraph (16), item (i)), art-69/par-16/item-1 — https://japanlaw.org/en/corporation-tax-act/art-69/par-16/item-1 · https://japanlaw.org/l/340AC0000000034/art-69/par-16/item-1
- art-321-8/par-40/item-2: 法人税法第六十九条第十六項 → 法人税法 第六十九条第十六項 (Article 69, paragraph (16)), art-69/par-16 — https://japanlaw.org/en/corporation-tax-act/art-69/par-16 · https://japanlaw.org/l/340AC0000000034/art-69/par-16
- art-321-8/par-40/item-2: 第二号 → 法人税法 第六十九条第十六項第二号 (Article 69, paragraph (16), item (ii)), art-69/par-16/item-2 — https://japanlaw.org/en/corporation-tax-act/art-69/par-16/item-2 · https://japanlaw.org/l/340AC0000000034/art-69/par-16/item-2
- art-321-8/par-40/item-3: 地方法人税法第十二条第六項 → e-Gov law 426AC0000000011, 第十二条第六項 (Article 12, paragraph (6)), art-12/par-6 — not held in this collection
- art-321-8/par-40/item-3: 第一号 → e-Gov law 426AC0000000011, 第十二条第六項第一号 (Article 12, paragraph (6), item (i)), art-12/par-6/item-1 — not held in this collection
- art-321-8/par-41: 前項 → 地方税法 第三百二十一条の八第四十項 (Article 321-8, paragraph (40)), art-321-8/par-40 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-40
- art-321-8/par-41: 第一号 → 地方税法 第三百二十一条の八第四十項第一号 (Article 321-8, paragraph (40), item (i)), art-321-8/par-40/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-40/item-1
- art-321-8/par-41: 第三号 → 地方税法 第三百二十一条の八第四十項第三号 (Article 321-8, paragraph (40), item (iii)), art-321-8/par-40/item-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-40/item-3
- art-321-8/par-41: 第三十四項 → 地方税法 第三百二十一条の八第三十四項 (Article 321-8, paragraph (34)), art-321-8/par-34 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-34
- art-321-8/par-41: 第三百二十一条の十一第一項 → 地方税法 第三百二十一条の十一第一項 (Article 321-11, paragraph (1)), art-321-11/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8-2#art-321-11/par-1
- art-321-8/par-41: 第三項 → 地方税法 第三百二十一条の十一第三項 (Article 321-11, paragraph (3)), art-321-11/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8-2#art-321-11/par-3
- art-321-8/par-41: 前二項 → 地方税法 第三百二十一条の八第三十九項 (Article 321-8, paragraph (39)), art-321-8/par-39 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-39
- art-321-8/par-42: 次項から第四十五項まで → 地方税法 第三百二十一条の八第四十三項 (Article 321-8, paragraph (43)), art-321-8/par-43 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-43
- art-321-8/par-42: 次項から第四十五項まで → 地方税法 第三百二十一条の八第四十四項 (Article 321-8, paragraph (44)), art-321-8/par-44 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-44
- art-321-8/par-42: 次項から第四十五項まで → 地方税法 第三百二十一条の八第四十五項 (Article 321-8, paragraph (45)), art-321-8/par-45 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-45
- art-321-8/par-42: この項 → 地方税法 第三百二十一条の八第四十二項 (Article 321-8, paragraph (42)), art-321-8/par-42 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-42
- art-321-8/par-42: 第四十六項 → 地方税法 第三百二十一条の八第四十六項 (Article 321-8, paragraph (46)), art-321-8/par-46 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-46
- art-321-8/par-42: 第三十九項 → 地方税法 第三百二十一条の八第三十九項 (Article 321-8, paragraph (39)), art-321-8/par-39 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-39
- art-321-8/par-42: 第四十五項第一号 → 地方税法 第三百二十一条の八第四十五項第一号 (Article 321-8, paragraph (45), item (i)), art-321-8/par-45/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-45/item-1
- art-321-8/par-42: 第一項 → 地方税法 第三百二十一条の八第一項 (Article 321-8, paragraph (1)), art-321-8/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-1
- art-321-8/par-42: 法人税法第七十四条第一項 → 法人税法 第七十四条第一項 (Article 74, paragraph (1)), art-74/par-1 — https://japanlaw.org/en/corporation-tax-act/art-74/par-1 · https://japanlaw.org/l/340AC0000000034/art-74/par-1
- art-321-8/par-42: 第三十八項 → 地方税法 第三百二十一条の八第三十八項 (Article 321-8, paragraph (38)), art-321-8/par-38 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-38
- art-321-8/par-42: 前項 → 地方税法 第三百二十一条の八第四十一項 (Article 321-8, paragraph (41)), art-321-8/par-41 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-41
- art-321-8/par-42: 第三十四項 → 地方税法 第三百二十一条の八第三十四項 (Article 321-8, paragraph (34)), art-321-8/par-34 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-34
- art-321-8/par-42: 第三百二十一条の十一第一項 → 地方税法 第三百二十一条の十一第一項 (Article 321-11, paragraph (1)), art-321-11/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8-2#art-321-11/par-1
- art-321-8/par-42: 第三項 → 地方税法 第三百二十一条の十一第三項 (Article 321-11, paragraph (3)), art-321-11/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8-2#art-321-11/par-3
- art-321-8/par-42: 第三十五項 → 地方税法 第三百二十一条の八第三十五項 (Article 321-8, paragraph (35)), art-321-8/par-35 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-35
- art-321-8/par-43: 第一項 → 地方税法 第三百二十一条の八第一項 (Article 321-8, paragraph (1)), art-321-8/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-1
- art-321-8/par-43: 第三十四項 → 地方税法 第三百二十一条の八第三十四項 (Article 321-8, paragraph (34)), art-321-8/par-34 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-34
- art-321-8/par-43: 第三十五項 → 地方税法 第三百二十一条の八第三十五項 (Article 321-8, paragraph (35)), art-321-8/par-35 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-35
- art-321-8/par-43: 次項から第四十六項まで → 地方税法 第三百二十一条の八第四十四項 (Article 321-8, paragraph (44)), art-321-8/par-44 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-44
- art-321-8/par-43: 次項から第四十六項まで → 地方税法 第三百二十一条の八第四十五項 (Article 321-8, paragraph (45)), art-321-8/par-45 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-45
- art-321-8/par-43: 次項から第四十六項まで → 地方税法 第三百二十一条の八第四十六項 (Article 321-8, paragraph (46)), art-321-8/par-46 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-46
- art-321-8/par-44: 前二項 → 地方税法 第三百二十一条の八第四十二項 (Article 321-8, paragraph (42)), art-321-8/par-42 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-42
- art-321-8/par-44: 前二項 → 地方税法 第三百二十一条の八第四十三項 (Article 321-8, paragraph (43)), art-321-8/par-43 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-43
- art-321-8/par-44: 第一項 → 地方税法 第三百二十一条の八第一項 (Article 321-8, paragraph (1)), art-321-8/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-1
- art-321-8/par-44: 法人税法第七十一条第一項 → 法人税法 第七十一条第一項 (Article 71, paragraph (1)), art-71/par-1 — https://japanlaw.org/en/corporation-tax-act/art-71/par-1 · https://japanlaw.org/l/340AC0000000034/art-71/par-1
- art-321-8/par-44: 同法第七十二条第一項 → 法人税法 第七十二条第一項 (Article 72, paragraph (1)), art-72/par-1 — https://japanlaw.org/en/corporation-tax-act/art-72/par-1 · https://japanlaw.org/l/340AC0000000034/art-72/par-1
- art-321-8/par-44: 第七十四条第一項 → 法人税法 第七十四条第一項 (Article 74, paragraph (1)), art-74/par-1 — https://japanlaw.org/en/corporation-tax-act/art-74/par-1 · https://japanlaw.org/l/340AC0000000034/art-74/par-1
- art-321-8/par-44: この項 → 地方税法 第三百二十一条の八第四十四項 (Article 321-8, paragraph (44)), art-321-8/par-44 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-44
- art-321-8/par-44: 第四十六項 → 地方税法 第三百二十一条の八第四十六項 (Article 321-8, paragraph (46)), art-321-8/par-46 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-46
- art-321-8/par-45: 前項 → 地方税法 第三百二十一条の八第四十四項 (Article 321-8, paragraph (44)), art-321-8/par-44 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-44
- art-321-8/par-45/item-1: 第四十二項 → 地方税法 第三百二十一条の八第四十二項 (Article 321-8, paragraph (42)), art-321-8/par-42 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-42
- art-321-8/par-45/item-1: 第四十三項 → 地方税法 第三百二十一条の八第四十三項 (Article 321-8, paragraph (43)), art-321-8/par-43 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-43
- art-321-8/par-45/item-1: 第四十項 → 地方税法 第三百二十一条の八第四十項 (Article 321-8, paragraph (40)), art-321-8/par-40 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-40
- art-321-8/par-45/item-2: 法人税法第六十九条第二十一項 → 法人税法 第六十九条第二十一項 (Article 69, paragraph (21)), art-69/par-21 — https://japanlaw.org/en/corporation-tax-act/art-69/par-21 · https://japanlaw.org/l/340AC0000000034/art-69/par-21
- art-321-8/par-45/item-2: 第一号 → 法人税法 第六十九条第二十一項第一号 (Article 69, paragraph (21), item (i)), art-69/par-21/item-1 — https://japanlaw.org/en/corporation-tax-act/art-69/par-21/item-1 · https://japanlaw.org/l/340AC0000000034/art-69/par-21/item-1
- art-321-8/par-45/item-2: 第三号 → 法人税法 第六十九条第二十一項第三号 (Article 69, paragraph (21), item (iii)), art-69/par-21/item-3 — https://japanlaw.org/en/corporation-tax-act/art-69/par-21/item-3 · https://japanlaw.org/l/340AC0000000034/art-69/par-21/item-3
- art-321-8/par-45/item-3: 地方法人税法第十二条第十一項 → e-Gov law 426AC0000000011, 第十二条第十一項 (Article 12, paragraph (11)), art-12/par-11 — not held in this collection
- art-321-8/par-45/item-3: 第一号 → e-Gov law 426AC0000000011, 第十二条第十一項第一号 (Article 12, paragraph (11), item (i)), art-12/par-11/item-1 — not held in this collection
- art-321-8/par-45/item-3: 第三号 → e-Gov law 426AC0000000011, 第十二条第十一項第三号 (Article 12, paragraph (11), item (iii)), art-12/par-11/item-3 — not held in this collection
- art-321-8/par-46: 前項 → 地方税法 第三百二十一条の八第四十五項 (Article 321-8, paragraph (45)), art-321-8/par-45 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-45
- art-321-8/par-46: 第三十四項 → 地方税法 第三百二十一条の八第三十四項 (Article 321-8, paragraph (34)), art-321-8/par-34 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-34
- art-321-8/par-46: 第三百二十一条の十一第一項 → 地方税法 第三百二十一条の十一第一項 (Article 321-11, paragraph (1)), art-321-11/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8-2#art-321-11/par-1
- art-321-8/par-46: 第三項 → 地方税法 第三百二十一条の十一第三項 (Article 321-11, paragraph (3)), art-321-11/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8-2#art-321-11/par-3
- art-321-8/par-46: 前二項 → 地方税法 第三百二十一条の八第四十四項 (Article 321-8, paragraph (44)), art-321-8/par-44 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-44
- art-321-8/par-47: 第四十二項 → 地方税法 第三百二十一条の八第四十二項 (Article 321-8, paragraph (42)), art-321-8/par-42 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-42
- art-321-8/par-47: 第四十三項 → 地方税法 第三百二十一条の八第四十三項 (Article 321-8, paragraph (43)), art-321-8/par-43 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-43
- art-321-8/par-47: この項 → 地方税法 第三百二十一条の八第四十七項 (Article 321-8, paragraph (47)), art-321-8/par-47 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-47
- art-321-8/par-47: 次項 → 地方税法 第三百二十一条の八第四十八項 (Article 321-8, paragraph (48)), art-321-8/par-48 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-48
- art-321-8/par-47: 第四十六項 → 地方税法 第三百二十一条の八第四十六項 (Article 321-8, paragraph (46)), art-321-8/par-46 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-46
- art-321-8/par-48: 第四十二項 → 地方税法 第三百二十一条の八第四十二項 (Article 321-8, paragraph (42)), art-321-8/par-42 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-42
- art-321-8/par-48: 第四十三項 → 地方税法 第三百二十一条の八第四十三項 (Article 321-8, paragraph (43)), art-321-8/par-43 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-43
- art-321-8/par-48: 第四十六項 → 地方税法 第三百二十一条の八第四十六項 (Article 321-8, paragraph (46)), art-321-8/par-46 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-46
- art-321-8/par-48: 第二百九十四条第七項 → 地方税法 第二百九十四条第七項 (Article 294, paragraph (7)), art-294/par-7 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-293#art-294/par-7
- art-321-8/par-49: 法人税法第七十四条第一項 → 法人税法 第七十四条第一項 (Article 74, paragraph (1)), art-74/par-1 — https://japanlaw.org/en/corporation-tax-act/art-74/par-1 · https://japanlaw.org/l/340AC0000000034/art-74/par-1
- art-321-8/par-49: 第三百二十一条の十一第一項 → 地方税法 第三百二十一条の十一第一項 (Article 321-11, paragraph (1)), art-321-11/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8-2#art-321-11/par-1
- art-321-8/par-49: 第三項 → 地方税法 第三百二十一条の十一第三項 (Article 321-11, paragraph (3)), art-321-11/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8-2#art-321-11/par-3
- art-321-8/par-49: 第五十四項 → 地方税法 第三百二十一条の八第五十四項 (Article 321-8, paragraph (54)), art-321-8/par-54 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-54
- art-321-8/par-49: 第五十五項 → 地方税法 第三百二十一条の八第五十五項 (Article 321-8, paragraph (55)), art-321-8/par-55 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-55
- art-321-8/par-49: 第五十八項 → 地方税法 第三百二十一条の八第五十八項 (Article 321-8, paragraph (58)), art-321-8/par-58 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-58
- art-321-8/par-49: この項 → 地方税法 第三百二十一条の八第四十九項 (Article 321-8, paragraph (49)), art-321-8/par-49 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-49
- art-321-8/par-50: 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第七条第一項 → e-Gov law 344AC0000000046, 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — not held in this collection
- art-321-8/par-50: 国税通則法第二十四条 → 国税通則法 第二十四条 (Article 24), art-24 — https://japanlaw.org/en/national-tax-general-rules-act/art-24 · https://japanlaw.org/l/337AC0000000066/art-24
- art-321-8/par-50: 第二十六条 → 国税通則法 第二十六条 (Article 26), art-26 — https://japanlaw.org/en/national-tax-general-rules-act/art-26 · https://japanlaw.org/l/337AC0000000066/art-26
- art-321-8/par-50: 第三百二十一条の十一第一項 → 地方税法 第三百二十一条の十一第一項 (Article 321-11, paragraph (1)), art-321-11/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8-2#art-321-11/par-1
- art-321-8/par-50: 第三項 → 地方税法 第三百二十一条の十一第三項 (Article 321-11, paragraph (3)), art-321-11/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8-2#art-321-11/par-3
- art-321-8/par-50: 第十七条 → 地方税法 第十七条 (Article 17), art-17 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-1/sec-10/from-art-17#art-17
- art-321-8/par-50: 第三百二十一条の十一第五項 → 地方税法 第三百二十一条の十一第五項 (Article 321-11, paragraph (5)), art-321-11/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8-2#art-321-11/par-5
- art-321-8/par-50: この項 → 地方税法 第三百二十一条の八第五十項 (Article 321-8, paragraph (50)), art-321-8/par-50 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-50
- art-321-8/par-50: 次項 → 地方税法 第三百二十一条の八第五十一項 (Article 321-8, paragraph (51)), art-321-8/par-51 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-51
- art-321-8/par-50: 第十七条の二 → 地方税法 第十七条の二 (Article 17-2), art-17-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-1/sec-10/from-art-17#art-17-2
- art-321-8/par-50: 第十七条の四 → 地方税法 第十七条の四 (Article 17-4), art-17-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-1/sec-10/from-art-17-3#art-17-4
- art-321-8/par-50: 法人税法第七十四条第一項 → 法人税法 第七十四条第一項 (Article 74, paragraph (1)), art-74/par-1 — https://japanlaw.org/en/corporation-tax-act/art-74/par-1 · https://japanlaw.org/l/340AC0000000034/art-74/par-1
- art-321-8/par-50: 第百四十四条の六第一項 → 法人税法 第百四十四条の六第一項 (Article 144-6, paragraph (1)), art-144-6/par-1 — https://japanlaw.org/en/corporation-tax-act/art-144-6/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-1
- art-321-8/par-51: 前項 → 地方税法 第三百二十一条の八第五十項 (Article 321-8, paragraph (50)), art-321-8/par-50 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-50
- art-321-8/par-51: 国税通則法第二十四条 → 国税通則法 第二十四条 (Article 24), art-24 — https://japanlaw.org/en/national-tax-general-rules-act/art-24 · https://japanlaw.org/l/337AC0000000066/art-24
- art-321-8/par-51: 第二十六条 → 国税通則法 第二十六条 (Article 26), art-26 — https://japanlaw.org/en/national-tax-general-rules-act/art-26 · https://japanlaw.org/l/337AC0000000066/art-26
- art-321-8/par-51: 第三百二十一条の十一第一項 → 地方税法 第三百二十一条の十一第一項 (Article 321-11, paragraph (1)), art-321-11/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8-2#art-321-11/par-1
- art-321-8/par-51: 第三項 → 地方税法 第三百二十一条の十一第三項 (Article 321-11, paragraph (3)), art-321-11/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8-2#art-321-11/par-3
- art-321-8/par-51: 第十七条 → 地方税法 第十七条 (Article 17), art-17 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-1/sec-10/from-art-17#art-17
- art-321-8/par-51: 第三百二十一条の十一第五項 → 地方税法 第三百二十一条の十一第五項 (Article 321-11, paragraph (5)), art-321-11/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8-2#art-321-11/par-5
- art-321-8/par-52: 前二項 → 地方税法 第三百二十一条の八第五十項 (Article 321-8, paragraph (50)), art-321-8/par-50 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-50
- art-321-8/par-52: 前二項 → 地方税法 第三百二十一条の八第五十一項 (Article 321-8, paragraph (51)), art-321-8/par-51 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-51
- art-321-8/par-52: 第三百二十一条の十一第一項 → 地方税法 第三百二十一条の十一第一項 (Article 321-11, paragraph (1)), art-321-11/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8-2#art-321-11/par-1
- art-321-8/par-52: 第三項 → 地方税法 第三百二十一条の十一第三項 (Article 321-11, paragraph (3)), art-321-11/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8-2#art-321-11/par-3
- art-321-8/par-53: 第三十六項から第三十八項まで → 地方税法 第三百二十一条の八第三十六項 (Article 321-8, paragraph (36)), art-321-8/par-36 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-36
- art-321-8/par-53: 第三十六項から第三十八項まで → 地方税法 第三百二十一条の八第三十七項 (Article 321-8, paragraph (37)), art-321-8/par-37 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-37
- art-321-8/par-53: 第三十六項から第三十八項まで → 地方税法 第三百二十一条の八第三十八項 (Article 321-8, paragraph (38)), art-321-8/par-38 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-38
- art-321-8/par-53: 第四十二項 → 地方税法 第三百二十一条の八第四十二項 (Article 321-8, paragraph (42)), art-321-8/par-42 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-42
- art-321-8/par-53: 第四十七項 → 地方税法 第三百二十一条の八第四十七項 (Article 321-8, paragraph (47)), art-321-8/par-47 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-47
- art-321-8/par-53: 第四十八項 → 地方税法 第三百二十一条の八第四十八項 (Article 321-8, paragraph (48)), art-321-8/par-48 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-48
- art-321-8/par-53: この項 → 地方税法 第三百二十一条の八第五十三項 (Article 321-8, paragraph (53)), art-321-8/par-53 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-53
- art-321-8/par-53: 第四十九項 → 地方税法 第三百二十一条の八第四十九項 (Article 321-8, paragraph (49)), art-321-8/par-49 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-49
- art-321-8/par-53: 第五十項 → 地方税法 第三百二十一条の八第五十項 (Article 321-8, paragraph (50)), art-321-8/par-50 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-50
- art-321-8/par-53: 第五十一項 → 地方税法 第三百二十一条の八第五十一項 (Article 321-8, paragraph (51)), art-321-8/par-51 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-51
- art-321-8/par-53: 前項 → 地方税法 第三百二十一条の八第五十二項 (Article 321-8, paragraph (52)), art-321-8/par-52 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-52
- art-321-8/par-54: 法人税法第百三十五条第一項 → 法人税法 第百三十五条第一項 (Article 135, paragraph (1)), art-135/par-1 — https://japanlaw.org/en/corporation-tax-act/art-135/par-1 · https://japanlaw.org/l/340AC0000000034/art-135/par-1
- art-321-8/par-54: 第五項 → 法人税法 第百三十五条第五項 (Article 135, paragraph (5)), art-135/par-5 — https://japanlaw.org/en/corporation-tax-act/art-135/par-5 · https://japanlaw.org/l/340AC0000000034/art-135/par-5
- art-321-8/par-54: 第三百二十一条の十一第一項 → 地方税法 第三百二十一条の十一第一項 (Article 321-11, paragraph (1)), art-321-11/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8-2#art-321-11/par-1
- art-321-8/par-54: 第三項 → 地方税法 第三百二十一条の十一第三項 (Article 321-11, paragraph (3)), art-321-11/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8-2#art-321-11/par-3
- art-321-8/par-54: 次項 → 地方税法 第三百二十一条の八第五十五項 (Article 321-8, paragraph (55)), art-321-8/par-55 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-55
- art-321-8/par-54: 第五十六項 → 地方税法 第三百二十一条の八第五十六項 (Article 321-8, paragraph (56)), art-321-8/par-56 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-56
- art-321-8/par-54: 次項から第五十八項まで → 地方税法 第三百二十一条の八第五十七項 (Article 321-8, paragraph (57)), art-321-8/par-57 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-57
- art-321-8/par-54: 次項から第五十八項まで → 地方税法 第三百二十一条の八第五十八項 (Article 321-8, paragraph (58)), art-321-8/par-58 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-58
- art-321-8/par-54: 第十七条 → 地方税法 第十七条 (Article 17), art-17 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-1/sec-10/from-art-17#art-17
- art-321-8/par-54: 第十七条の二 → 地方税法 第十七条の二 (Article 17-2), art-17-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-1/sec-10/from-art-17#art-17-2
- art-321-8/par-54: 第十七条の四 → 地方税法 第十七条の四 (Article 17-4), art-17-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-1/sec-10/from-art-17-3#art-17-4
- art-321-8/par-54: 第三百二十一条の十一第五項 → 地方税法 第三百二十一条の十一第五項 (Article 321-11, paragraph (5)), art-321-11/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8-2#art-321-11/par-5
- art-321-8/par-55: 第三百二十一条の十一第二項 → 地方税法 第三百二十一条の十一第二項 (Article 321-11, paragraph (2)), art-321-11/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8-2#art-321-11/par-2
- art-321-8/par-55: この項 → 地方税法 第三百二十一条の八第五十五項 (Article 321-8, paragraph (55)), art-321-8/par-55 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-55
- art-321-8/par-55: 第五十八項 → 地方税法 第三百二十一条の八第五十八項 (Article 321-8, paragraph (58)), art-321-8/par-58 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-58
- art-321-8/par-55: 第四十九項 → 地方税法 第三百二十一条の八第四十九項 (Article 321-8, paragraph (49)), art-321-8/par-49 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-49
- art-321-8/par-55/item-4: 法人税法第二条第六号 → 法人税法 第二条第一項第六号 (Article 2, paragraph (1), item (vi)), art-2/par-1/item-6 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-6 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-6
- art-321-8/par-56: 前項 → 地方税法 第三百二十一条の八第五十五項 (Article 321-8, paragraph (55)), art-321-8/par-55 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-55
- art-321-8/par-56: 第五十八項 → 地方税法 第三百二十一条の八第五十八項 (Article 321-8, paragraph (58)), art-321-8/par-58 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-58
- art-321-8/par-56: 第四十九項 → 地方税法 第三百二十一条の八第四十九項 (Article 321-8, paragraph (49)), art-321-8/par-49 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-49
- art-321-8/par-56: 次項 → 地方税法 第三百二十一条の八第五十七項 (Article 321-8, paragraph (57)), art-321-8/par-57 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-57
- art-321-8/par-56/item-3: 前二号 → 地方税法 第三百二十一条の八第五十六項第一号 (Article 321-8, paragraph (56), item (i)), art-321-8/par-56/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-56/item-1
- art-321-8/par-56/item-3: 前二号 → 地方税法 第三百二十一条の八第五十六項第二号 (Article 321-8, paragraph (56), item (ii)), art-321-8/par-56/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-56/item-2
- art-321-8/par-57: 前項 → 地方税法 第三百二十一条の八第五十六項 (Article 321-8, paragraph (56)), art-321-8/par-56 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-56
- art-321-8/par-58: 前項 → 地方税法 第三百二十一条の八第五十七項 (Article 321-8, paragraph (57)), art-321-8/par-57 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-57
- art-321-8/par-59: 第五十項 → 地方税法 第三百二十一条の八第五十項 (Article 321-8, paragraph (50)), art-321-8/par-50 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-50
- art-321-8/par-59: 第五十一項 → 地方税法 第三百二十一条の八第五十一項 (Article 321-8, paragraph (51)), art-321-8/par-51 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-51
- art-321-8/par-59: 第五十二項 → 地方税法 第三百二十一条の八第五十二項 (Article 321-8, paragraph (52)), art-321-8/par-52 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-52
- art-321-8/par-59: この項 → 地方税法 第三百二十一条の八第五十九項 (Article 321-8, paragraph (59)), art-321-8/par-59 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-59
- art-321-8/par-60: 法人税法第七十一条第一項 → 法人税法 第七十一条第一項 (Article 71, paragraph (1)), art-71/par-1 — https://japanlaw.org/en/corporation-tax-act/art-71/par-1 · https://japanlaw.org/l/340AC0000000034/art-71/par-1
- art-321-8/par-60: 第百四十四条の三第一項 → 法人税法 第百四十四条の三第一項 (Article 144-3, paragraph (1)), art-144-3/par-1 — https://japanlaw.org/en/corporation-tax-act/art-144-3/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-3/par-1
- art-321-8/par-60: 第二項 → 地方税法 第三百二十一条の八第二項 (Article 321-8, paragraph (2)), art-321-8/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-2
- art-321-8/par-60: 第一項 → 地方税法 第三百二十一条の八第一項 (Article 321-8, paragraph (1)), art-321-8/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-1
- art-321-8/par-61: 法人税法第七十四条第一項 → 法人税法 第七十四条第一項 (Article 74, paragraph (1)), art-74/par-1 — https://japanlaw.org/en/corporation-tax-act/art-74/par-1 · https://japanlaw.org/l/340AC0000000034/art-74/par-1
- art-321-8/par-61: 第百四十四条の六第一項 → 法人税法 第百四十四条の六第一項 (Article 144-6, paragraph (1)), art-144-6/par-1 — https://japanlaw.org/en/corporation-tax-act/art-144-6/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-1
- art-321-8/par-61: 同法第七十五条の二第一項 → 法人税法 第七十五条の二第一項 (Article 75-2, paragraph (1)), art-75-2/par-1 — https://japanlaw.org/en/corporation-tax-act/art-75-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-75-2/par-1
- art-321-8/par-61: 同法第百四十四条の八 → 法人税法 第百四十四条の八 (Article 144-8), art-144-8 — https://japanlaw.org/en/corporation-tax-act/art-144-8 · https://japanlaw.org/l/340AC0000000034/art-144-8
- art-321-8/par-61: この項 → 地方税法 第三百二十一条の八第六十一項 (Article 321-8, paragraph (61)), art-321-8/par-61 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-61
- art-321-8/par-61: 第三百二十七条第一項 → 地方税法 第三百二十七条第一項 (Article 327, paragraph (1)), art-327/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-324#art-327/par-1
- art-321-8/par-61: 同法第七十五条の二第九項 → 法人税法 第七十五条の二第九項 (Article 75-2, paragraph (9)), art-75-2/par-9 — https://japanlaw.org/en/corporation-tax-act/art-75-2/par-9 · https://japanlaw.org/l/340AC0000000034/art-75-2/par-9
- art-321-8/par-61: 第二十条の五の二第一項 → 地方税法 第二十条の五の二第一項 (Article 20-5-2, paragraph (1)), art-20-5-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-1/sec-14/from-art-20-5-2#art-20-5-2/par-1
- art-321-8/par-61: 第二項 → 地方税法 第二十条の五の二第二項 (Article 20-5-2, paragraph (2)), art-20-5-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-1/sec-14/from-art-20-5-2#art-20-5-2/par-2
- art-321-8/par-62: 第一項 → 地方税法 第三百二十一条の八第一項 (Article 321-8, paragraph (1)), art-321-8/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-1
- art-321-8/par-62: 第二項 → 地方税法 第三百二十一条の八第二項 (Article 321-8, paragraph (2)), art-321-8/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-2
- art-321-8/par-62: 第三十一項 → 地方税法 第三百二十一条の八第三十一項 (Article 321-8, paragraph (31)), art-321-8/par-31 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-31
- art-321-8/par-62: 第三十三項から第三十五項まで → 地方税法 第三百二十一条の八第三十三項 (Article 321-8, paragraph (33)), art-321-8/par-33 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-33
- art-321-8/par-62: 第三十三項から第三十五項まで → 地方税法 第三百二十一条の八第三十四項 (Article 321-8, paragraph (34)), art-321-8/par-34 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-34
- art-321-8/par-62: 第三十三項から第三十五項まで → 地方税法 第三百二十一条の八第三十五項 (Article 321-8, paragraph (35)), art-321-8/par-35 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-35
- art-321-8/par-62: この条 → 地方税法 第三百二十一条の八 (Article 321-8), art-321-8 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8
- art-321-8/par-62: この項 → 地方税法 第三百二十一条の八第六十二項 (Article 321-8, paragraph (62)), art-321-8/par-62 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-62
- art-321-8/par-62: 第六十四項 → 地方税法 第三百二十一条の八第六十四項 (Article 321-8, paragraph (64)), art-321-8/par-64 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-64
- art-321-8/par-62: 第六十五項 → 地方税法 第三百二十一条の八第六十五項 (Article 321-8, paragraph (65)), art-321-8/par-65 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-65
- art-321-8/par-63: 前項 → 地方税法 第三百二十一条の八第六十二項 (Article 321-8, paragraph (62)), art-321-8/par-62 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-62
- art-321-8/par-63/item-3: 投資信託及び投資法人に関する法律第二条第十二項 → e-Gov law 326AC0100000198, 第二条第十二項 (Article 2, paragraph (12)), art-2/par-12 — not held in this collection
- art-321-8/par-63/item-3: 第一号 → 地方税法 第三百二十一条の八第六十三項第一号 (Article 321-8, paragraph (63), item (i)), art-321-8/par-63/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-63/item-1
- art-321-8/par-63/item-4: 資産の流動化に関する法律第二条第三項 → e-Gov law 410AC0000000105, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection
- art-321-8/par-63/item-4: 第一号 → 地方税法 第三百二十一条の八第六十三項第一号 (Article 321-8, paragraph (63), item (i)), art-321-8/par-63/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-63/item-1
- art-321-8/par-64: 第六十二項 → 地方税法 第三百二十一条の八第六十二項 (Article 321-8, paragraph (62)), art-321-8/par-62 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-62
- art-321-8/par-65: 第六十二項 → 地方税法 第三百二十一条の八第六十二項 (Article 321-8, paragraph (62)), art-321-8/par-62 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-62
- art-321-8/par-65: 第七百六十二条第一号 → 地方税法 第七百六十二条第一項第一号 (Article 762, paragraph (1), item (i)), art-762/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-9/from-art-761#art-762/par-1/item-1
- art-321-8/par-66: 第六十二項 → 地方税法 第三百二十一条の八第六十二項 (Article 321-8, paragraph (62)), art-321-8/par-62 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-62
- art-321-8/par-66: 前項 → 地方税法 第三百二十一条の八第六十五項 (Article 321-8, paragraph (65)), art-321-8/par-65 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-65
- art-321-8/par-66: 法人税法第七十五条の五第二項 → 法人税法 第七十五条の五第二項 (Article 75-5, paragraph (2)), art-75-5/par-2 — https://japanlaw.org/en/corporation-tax-act/art-75-5/par-2 · https://japanlaw.org/l/340AC0000000034/art-75-5/par-2
- art-321-8/par-66: 同条第一項 → 法人税法 第七十五条の五第一項 (Article 75-5, paragraph (1)), art-75-5/par-1 — https://japanlaw.org/en/corporation-tax-act/art-75-5/par-1 · https://japanlaw.org/l/340AC0000000034/art-75-5/par-1
- art-321-8/par-66: 同条第三項 → 法人税法 第七十五条の五第三項 (Article 75-5, paragraph (3)), art-75-5/par-3 — https://japanlaw.org/en/corporation-tax-act/art-75-5/par-3 · https://japanlaw.org/l/340AC0000000034/art-75-5/par-3
- art-321-8/par-66: 同条第五項 → 法人税法 第七十五条の五第五項 (Article 75-5, paragraph (5)), art-75-5/par-5 — https://japanlaw.org/en/corporation-tax-act/art-75-5/par-5 · https://japanlaw.org/l/340AC0000000034/art-75-5/par-5
- art-321-8/par-67: 前項 → 地方税法 第三百二十一条の八第六十六項 (Article 321-8, paragraph (66)), art-321-8/par-66 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-66
- art-321-8/par-67: 第一項 → 地方税法 第三百二十一条の八第一項 (Article 321-8, paragraph (1)), art-321-8/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-1
- art-321-8/par-67: 法人税法第七十四条第一項 → 法人税法 第七十四条第一項 (Article 74, paragraph (1)), art-74/par-1 — https://japanlaw.org/en/corporation-tax-act/art-74/par-1 · https://japanlaw.org/l/340AC0000000034/art-74/par-1
- art-321-8/par-67: 第三十一項 → 地方税法 第三百二十一条の八第三十一項 (Article 321-8, paragraph (31)), art-321-8/par-31 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-31
- art-321-8/par-67: 第三十五項 → 地方税法 第三百二十一条の八第三十五項 (Article 321-8, paragraph (35)), art-321-8/par-35 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-35
- art-321-8/par-68: 前項 → 地方税法 第三百二十一条の八第六十七項 (Article 321-8, paragraph (67)), art-321-8/par-67 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-67
- art-321-8/par-69: 第六十七項 → 地方税法 第三百二十一条の八第六十七項 (Article 321-8, paragraph (67)), art-321-8/par-67 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-67
- art-321-8/par-69: 第六十六項 → 地方税法 第三百二十一条の八第六十六項 (Article 321-8, paragraph (66)), art-321-8/par-66 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-66
- art-321-8/par-69: 前項 → 地方税法 第三百二十一条の八第六十八項 (Article 321-8, paragraph (68)), art-321-8/par-68 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-68
- art-321-8/par-70: 第六十七項 → 地方税法 第三百二十一条の八第六十七項 (Article 321-8, paragraph (67)), art-321-8/par-67 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-67
- art-321-8/par-70: 第六十六項 → 地方税法 第三百二十一条の八第六十六項 (Article 321-8, paragraph (66)), art-321-8/par-66 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-66
- art-321-8/par-70: 第六十八項 → 地方税法 第三百二十一条の八第六十八項 (Article 321-8, paragraph (68)), art-321-8/par-68 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-68
- art-321-8/par-71: 第六十六項 → 地方税法 第三百二十一条の八第六十六項 (Article 321-8, paragraph (66)), art-321-8/par-66 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-66
- art-321-8/par-72: 前項 → 地方税法 第三百二十一条の八第七十一項 (Article 321-8, paragraph (71)), art-321-8/par-71 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-71
- art-321-8/par-73: 第六十六項 → 地方税法 第三百二十一条の八第六十六項 (Article 321-8, paragraph (66)), art-321-8/par-66 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-66
- art-321-8/par-73: 第六十二項 → 地方税法 第三百二十一条の八第六十二項 (Article 321-8, paragraph (62)), art-321-8/par-62 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-62
- art-321-8/par-74: 第六十六項 → 地方税法 第三百二十一条の八第六十六項 (Article 321-8, paragraph (66)), art-321-8/par-66 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-66
- art-321-8/par-74: 第七十一項 → 地方税法 第三百二十一条の八第七十一項 (Article 321-8, paragraph (71)), art-321-8/par-71 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-71
- art-321-8/par-74: 前項 → 地方税法 第三百二十一条の八第七十三項 (Article 321-8, paragraph (73)), art-321-8/par-73 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-73
- art-321-8/par-74: 第六十二項 → 地方税法 第三百二十一条の八第六十二項 (Article 321-8, paragraph (62)), art-321-8/par-62 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-62
- art-321-8/par-75: 第六十六項 → 地方税法 第三百二十一条の八第六十六項 (Article 321-8, paragraph (66)), art-321-8/par-66 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-66
- art-321-8/par-75: 第七十三項 → 地方税法 第三百二十一条の八第七十三項 (Article 321-8, paragraph (73)), art-321-8/par-73 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-73
- art-321-8/par-75: 法人税法第七十五条の五第三項 → 法人税法 第七十五条の五第三項 (Article 75-5, paragraph (3)), art-75-5/par-3 — https://japanlaw.org/en/corporation-tax-act/art-75-5/par-3 · https://japanlaw.org/l/340AC0000000034/art-75-5/par-3
- art-321-8/par-75: 第六項 → 法人税法 第七十五条の五第六項 (Article 75-5, paragraph (6)), art-75-5/par-6 — https://japanlaw.org/en/corporation-tax-act/art-75-5/par-6 · https://japanlaw.org/l/340AC0000000034/art-75-5/par-6
- art-321-8/par-75: 第六十二項 → 地方税法 第三百二十一条の八第六十二項 (Article 321-8, paragraph (62)), art-321-8/par-62 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-62
- art-321-8/par-76: 第七百九十条の二 → 地方税法 第七百九十条の二 (Article 790-2), art-790-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-9/from-art-789#art-790-2
- art-321-8/par-76: 第六十二項 → 地方税法 第三百二十一条の八第六十二項 (Article 321-8, paragraph (62)), art-321-8/par-62 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-62
- art-321-8/par-77: 前項 → 地方税法 第三百二十一条の八第七十六項 (Article 321-8, paragraph (76)), art-321-8/par-76 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-76
- art-321-8/par-78: 前項 → 地方税法 第三百二十一条の八第七十七項 (Article 321-8, paragraph (77)), art-321-8/par-77 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-77
- art-321-8/par-78: 第六十六項 → 地方税法 第三百二十一条の八第六十六項 (Article 321-8, paragraph (66)), art-321-8/par-66 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-66
- art-321-8/par-78: 第七十六項 → 地方税法 第三百二十一条の八第七十六項 (Article 321-8, paragraph (76)), art-321-8/par-76 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-76
- art-321-8/par-78: 第六十二項 → 地方税法 第三百二十一条の八第六十二項 (Article 321-8, paragraph (62)), art-321-8/par-62 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-62
- art-321-8/par-78: 同項から第六十五項まで → 地方税法 第三百二十一条の八第六十三項 (Article 321-8, paragraph (63)), art-321-8/par-63 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-63
- art-321-8/par-78: 同項から第六十五項まで → 地方税法 第三百二十一条の八第六十四項 (Article 321-8, paragraph (64)), art-321-8/par-64 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-64
- art-321-8/par-78: 同項から第六十五項まで → 地方税法 第三百二十一条の八第六十五項 (Article 321-8, paragraph (65)), art-321-8/par-65 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-65
- art-321-8/par-79: 前各項 → 地方税法 第三百二十一条の八第一項 (Article 321-8, paragraph (1)), art-321-8/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-1
- art-321-8/par-79: 前各項 → 地方税法 第三百二十一条の八第十項 (Article 321-8, paragraph (10)), art-321-8/par-10 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-10
- art-321-8/par-79: 前各項 → 地方税法 第三百二十一条の八第十一項 (Article 321-8, paragraph (11)), art-321-8/par-11 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-11
- art-321-8/par-79: 前各項 → 地方税法 第三百二十一条の八第十二項 (Article 321-8, paragraph (12)), art-321-8/par-12 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-12
- art-321-8/par-79: 前各項 → 地方税法 第三百二十一条の八第十三項 (Article 321-8, paragraph (13)), art-321-8/par-13 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-13
- art-321-8/par-79: 前各項 → 地方税法 第三百二十一条の八第十四項 (Article 321-8, paragraph (14)), art-321-8/par-14 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-14
- art-321-8/par-79: 前各項 → 地方税法 第三百二十一条の八第十五項 (Article 321-8, paragraph (15)), art-321-8/par-15 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-15
- art-321-8/par-79: 前各項 → 地方税法 第三百二十一条の八第十六項 (Article 321-8, paragraph (16)), art-321-8/par-16 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-16
- art-321-8/par-79: 前各項 → 地方税法 第三百二十一条の八第十七項 (Article 321-8, paragraph (17)), art-321-8/par-17 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-17
- art-321-8/par-79: 前各項 → 地方税法 第三百二十一条の八第十八項 (Article 321-8, paragraph (18)), art-321-8/par-18 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-18
- art-321-8/par-79: 前各項 → 地方税法 第三百二十一条の八第十九項 (Article 321-8, paragraph (19)), art-321-8/par-19 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-19
- art-321-8/par-79: 前各項 → 地方税法 第三百二十一条の八第二項 (Article 321-8, paragraph (2)), art-321-8/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-2
- art-321-8/par-79: 前各項 → 地方税法 第三百二十一条の八第二十項 (Article 321-8, paragraph (20)), art-321-8/par-20 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-20
- art-321-8/par-79: 前各項 → 地方税法 第三百二十一条の八第二十一項 (Article 321-8, paragraph (21)), art-321-8/par-21 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-21
- art-321-8/par-79: 前各項 → 地方税法 第三百二十一条の八第二十二項 (Article 321-8, paragraph (22)), art-321-8/par-22 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-22
- art-321-8/par-79: 前各項 → 地方税法 第三百二十一条の八第二十三項 (Article 321-8, paragraph (23)), art-321-8/par-23 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-23
- art-321-8/par-79: 前各項 → 地方税法 第三百二十一条の八第二十四項 (Article 321-8, paragraph (24)), art-321-8/par-24 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-24
- art-321-8/par-79: 前各項 → 地方税法 第三百二十一条の八第二十五項 (Article 321-8, paragraph (25)), art-321-8/par-25 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-25
- art-321-8/par-79: 前各項 → 地方税法 第三百二十一条の八第二十六項 (Article 321-8, paragraph (26)), art-321-8/par-26 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-26
- art-321-8/par-79: 前各項 → 地方税法 第三百二十一条の八第二十七項 (Article 321-8, paragraph (27)), art-321-8/par-27 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-27
- art-321-8/par-79: 前各項 → 地方税法 第三百二十一条の八第二十八項 (Article 321-8, paragraph (28)), art-321-8/par-28 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-28
- art-321-8/par-79: 前各項 → 地方税法 第三百二十一条の八第二十九項 (Article 321-8, paragraph (29)), art-321-8/par-29 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-29
- art-321-8/par-79: 前各項 → 地方税法 第三百二十一条の八第三項 (Article 321-8, paragraph (3)), art-321-8/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-3
- art-321-8/par-79: 前各項 → 地方税法 第三百二十一条の八第三十項 (Article 321-8, paragraph (30)), art-321-8/par-30 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-30
- art-321-8/par-79: 前各項 → 地方税法 第三百二十一条の八第三十一項 (Article 321-8, paragraph (31)), art-321-8/par-31 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-31
- art-321-8/par-79: 前各項 → 地方税法 第三百二十一条の八第三十二項 (Article 321-8, paragraph (32)), art-321-8/par-32 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-32
- art-321-8/par-79: 前各項 → 地方税法 第三百二十一条の八第三十三項 (Article 321-8, paragraph (33)), art-321-8/par-33 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-33
- art-321-8/par-79: 前各項 → 地方税法 第三百二十一条の八第三十四項 (Article 321-8, paragraph (34)), art-321-8/par-34 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-34
- art-321-8/par-79: 前各項 → 地方税法 第三百二十一条の八第三十五項 (Article 321-8, paragraph (35)), art-321-8/par-35 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-35
- art-321-8/par-79: 前各項 → 地方税法 第三百二十一条の八第三十六項 (Article 321-8, paragraph (36)), art-321-8/par-36 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-36
- art-321-8/par-79: 前各項 → 地方税法 第三百二十一条の八第三十七項 (Article 321-8, paragraph (37)), art-321-8/par-37 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-37
- art-321-8/par-79: 前各項 → 地方税法 第三百二十一条の八第三十八項 (Article 321-8, paragraph (38)), art-321-8/par-38 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-38
- art-321-8/par-79: 前各項 → 地方税法 第三百二十一条の八第三十九項 (Article 321-8, paragraph (39)), art-321-8/par-39 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-39
- art-321-8/par-79: 前各項 → 地方税法 第三百二十一条の八第四項 (Article 321-8, paragraph (4)), art-321-8/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-4
- art-321-8/par-79: 前各項 → 地方税法 第三百二十一条の八第四十項 (Article 321-8, paragraph (40)), art-321-8/par-40 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-40
- art-321-8/par-79: 前各項 → 地方税法 第三百二十一条の八第四十一項 (Article 321-8, paragraph (41)), art-321-8/par-41 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-41
- art-321-8/par-79: 前各項 → 地方税法 第三百二十一条の八第四十二項 (Article 321-8, paragraph (42)), art-321-8/par-42 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-42
- art-321-8/par-79: 前各項 → 地方税法 第三百二十一条の八第四十三項 (Article 321-8, paragraph (43)), art-321-8/par-43 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-43
- art-321-8/par-79: 前各項 → 地方税法 第三百二十一条の八第四十四項 (Article 321-8, paragraph (44)), art-321-8/par-44 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-44
- art-321-8/par-79: 前各項 → 地方税法 第三百二十一条の八第四十五項 (Article 321-8, paragraph (45)), art-321-8/par-45 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-45
- art-321-8/par-79: 前各項 → 地方税法 第三百二十一条の八第四十六項 (Article 321-8, paragraph (46)), art-321-8/par-46 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-46
- art-321-8/par-79: 前各項 → 地方税法 第三百二十一条の八第四十七項 (Article 321-8, paragraph (47)), art-321-8/par-47 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-47
- art-321-8/par-79: 前各項 → 地方税法 第三百二十一条の八第四十八項 (Article 321-8, paragraph (48)), art-321-8/par-48 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-48
- art-321-8/par-79: 前各項 → 地方税法 第三百二十一条の八第四十九項 (Article 321-8, paragraph (49)), art-321-8/par-49 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-49
- art-321-8/par-79: 前各項 → 地方税法 第三百二十一条の八第五項 (Article 321-8, paragraph (5)), art-321-8/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-5
- art-321-8/par-79: 前各項 → 地方税法 第三百二十一条の八第五十項 (Article 321-8, paragraph (50)), art-321-8/par-50 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-50
- art-321-8/par-79: 前各項 → 地方税法 第三百二十一条の八第五十一項 (Article 321-8, paragraph (51)), art-321-8/par-51 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-51
- art-321-8/par-79: 前各項 → 地方税法 第三百二十一条の八第五十二項 (Article 321-8, paragraph (52)), art-321-8/par-52 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-52
- art-321-8/par-79: 前各項 → 地方税法 第三百二十一条の八第五十三項 (Article 321-8, paragraph (53)), art-321-8/par-53 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-53
- art-321-8/par-79: 前各項 → 地方税法 第三百二十一条の八第五十四項 (Article 321-8, paragraph (54)), art-321-8/par-54 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-54
- art-321-8/par-79: 前各項 → 地方税法 第三百二十一条の八第五十五項 (Article 321-8, paragraph (55)), art-321-8/par-55 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-55
- art-321-8/par-79: 前各項 → 地方税法 第三百二十一条の八第五十六項 (Article 321-8, paragraph (56)), art-321-8/par-56 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-56
- art-321-8/par-79: 前各項 → 地方税法 第三百二十一条の八第五十七項 (Article 321-8, paragraph (57)), art-321-8/par-57 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-57
- art-321-8/par-79: 前各項 → 地方税法 第三百二十一条の八第五十八項 (Article 321-8, paragraph (58)), art-321-8/par-58 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-58
- art-321-8/par-79: 前各項 → 地方税法 第三百二十一条の八第五十九項 (Article 321-8, paragraph (59)), art-321-8/par-59 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-59
- art-321-8/par-79: 前各項 → 地方税法 第三百二十一条の八第六項 (Article 321-8, paragraph (6)), art-321-8/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-6
- art-321-8/par-79: 前各項 → 地方税法 第三百二十一条の八第六十項 (Article 321-8, paragraph (60)), art-321-8/par-60 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-60
- art-321-8/par-79: 前各項 → 地方税法 第三百二十一条の八第六十一項 (Article 321-8, paragraph (61)), art-321-8/par-61 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-61
- art-321-8/par-79: 前各項 → 地方税法 第三百二十一条の八第六十二項 (Article 321-8, paragraph (62)), art-321-8/par-62 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-62
- art-321-8/par-79: 前各項 → 地方税法 第三百二十一条の八第六十三項 (Article 321-8, paragraph (63)), art-321-8/par-63 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-63
- art-321-8/par-79: 前各項 → 地方税法 第三百二十一条の八第六十四項 (Article 321-8, paragraph (64)), art-321-8/par-64 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-64
- art-321-8/par-79: 前各項 → 地方税法 第三百二十一条の八第六十五項 (Article 321-8, paragraph (65)), art-321-8/par-65 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-65
- art-321-8/par-79: 前各項 → 地方税法 第三百二十一条の八第六十六項 (Article 321-8, paragraph (66)), art-321-8/par-66 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-66
- art-321-8/par-79: 前各項 → 地方税法 第三百二十一条の八第六十七項 (Article 321-8, paragraph (67)), art-321-8/par-67 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-67
- art-321-8/par-79: 前各項 → 地方税法 第三百二十一条の八第六十八項 (Article 321-8, paragraph (68)), art-321-8/par-68 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-68
- art-321-8/par-79: 前各項 → 地方税法 第三百二十一条の八第六十九項 (Article 321-8, paragraph (69)), art-321-8/par-69 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-69
- art-321-8/par-79: 前各項 → 地方税法 第三百二十一条の八第七項 (Article 321-8, paragraph (7)), art-321-8/par-7 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-7
- art-321-8/par-79: 前各項 → 地方税法 第三百二十一条の八第七十項 (Article 321-8, paragraph (70)), art-321-8/par-70 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-70
- art-321-8/par-79: 前各項 → 地方税法 第三百二十一条の八第七十一項 (Article 321-8, paragraph (71)), art-321-8/par-71 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-71
- art-321-8/par-79: 前各項 → 地方税法 第三百二十一条の八第七十二項 (Article 321-8, paragraph (72)), art-321-8/par-72 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-72
- art-321-8/par-79: 前各項 → 地方税法 第三百二十一条の八第七十三項 (Article 321-8, paragraph (73)), art-321-8/par-73 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-73
- art-321-8/par-79: 前各項 → 地方税法 第三百二十一条の八第七十四項 (Article 321-8, paragraph (74)), art-321-8/par-74 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-74
- art-321-8/par-79: 前各項 → 地方税法 第三百二十一条の八第七十五項 (Article 321-8, paragraph (75)), art-321-8/par-75 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-75
- art-321-8/par-79: 前各項 → 地方税法 第三百二十一条の八第七十六項 (Article 321-8, paragraph (76)), art-321-8/par-76 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-76
- art-321-8/par-79: 前各項 → 地方税法 第三百二十一条の八第七十七項 (Article 321-8, paragraph (77)), art-321-8/par-77 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-77
- art-321-8/par-79: 前各項 → 地方税法 第三百二十一条の八第七十八項 (Article 321-8, paragraph (78)), art-321-8/par-78 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-78
- art-321-8/par-79: 前各項 → 地方税法 第三百二十一条の八第八項 (Article 321-8, paragraph (8)), art-321-8/par-8 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-8
- art-321-8/par-79: 前各項 → 地方税法 第三百二十一条の八第九項 (Article 321-8, paragraph (9)), art-321-8/par-9 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-9
- art-321-8-2/par-1: 前条第一項 → 地方税法 第三百二十一条の八第一項 (Article 321-8, paragraph (1)), art-321-8/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-1
- art-321-8-2/par-1: 第二項 → 地方税法 第三百二十一条の八第二項 (Article 321-8, paragraph (2)), art-321-8/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-2
- art-321-8-2/par-1: 第三十四項 → 地方税法 第三百二十一条の八第三十四項 (Article 321-8, paragraph (34)), art-321-8/par-34 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-34
- art-321-8-2/par-1: 第二十条の九の三第三項 → 地方税法 第二十条の九の三第三項 (Article 20-9-3, paragraph (3)), art-20-9-3/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-1/sec-14/from-art-20-9-3#art-20-9-3/par-3
- art-321-8-3/par-1: 第三百二十一条の八第一項 → 地方税法 第三百二十一条の八第一項 (Article 321-8, paragraph (1)), art-321-8/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-1
- art-321-8-3/par-1: 第二項 → 地方税法 第三百二十一条の八第二項 (Article 321-8, paragraph (2)), art-321-8/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-2
- art-321-8-3/par-1: 第三十一項 → 地方税法 第三百二十一条の八第三十一項 (Article 321-8, paragraph (31)), art-321-8/par-31 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-31
- art-321-8-3/par-2: 前項 → 地方税法 第三百二十一条の八の三第一項 (Article 321-8-3, paragraph (1)), art-321-8-3/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8-2#art-321-8-3/par-1
- art-321-8-3/par-3: 前項 → 地方税法 第三百二十一条の八の三第二項 (Article 321-8-3, paragraph (2)), art-321-8-3/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8-2#art-321-8-3/par-2
- art-321-9/par-1: 第三百二十一条の八第一項 → 地方税法 第三百二十一条の八第一項 (Article 321-8, paragraph (1)), art-321-8/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-1
- art-321-9/par-1: 法人税法第七十一条第一項 → 法人税法 第七十一条第一項 (Article 71, paragraph (1)), art-71/par-1 — https://japanlaw.org/en/corporation-tax-act/art-71/par-1 · https://japanlaw.org/l/340AC0000000034/art-71/par-1
- art-321-9/par-1: 同法第七十二条第一項 → 法人税法 第七十二条第一項 (Article 72, paragraph (1)), art-72/par-1 — https://japanlaw.org/en/corporation-tax-act/art-72/par-1 · https://japanlaw.org/l/340AC0000000034/art-72/par-1
- art-321-9/par-1: 同法第百四十四条の三第一項 → 法人税法 第百四十四条の三第一項 (Article 144-3, paragraph (1)), art-144-3/par-1 — https://japanlaw.org/en/corporation-tax-act/art-144-3/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-3/par-1
- art-321-9/par-1: 同法第百四十四条の四第一項 → 法人税法 第百四十四条の四第一項 (Article 144-4, paragraph (1)), art-144-4/par-1 — https://japanlaw.org/en/corporation-tax-act/art-144-4/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-4/par-1
- art-321-9/par-1: 同条第三十四項 → 地方税法 第三百二十一条の八第三十四項 (Article 321-8, paragraph (34)), art-321-8/par-34 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-34
- art-321-9/par-2: 前項 → 地方税法 第三百二十一条の九第一項 (Article 321-9, paragraph (1)), art-321-9/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8-2#art-321-9/par-1
- art-321-11/par-1: 第三百二十一条の八 → 地方税法 第三百二十一条の八 (Article 321-8), art-321-8 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8
- art-321-11/par-1: この項 → 地方税法 第三百二十一条の十一第一項 (Article 321-11, paragraph (1)), art-321-11/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8-2#art-321-11/par-1
- art-321-11/par-1: 第三項 → 地方税法 第三百二十一条の十一第三項 (Article 321-11, paragraph (3)), art-321-11/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8-2#art-321-11/par-3
- art-321-11/par-1: 同条第一項 → 地方税法 第三百二十一条の八第一項 (Article 321-8, paragraph (1)), art-321-8/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-1
- art-321-11/par-1: 第二項 → 地方税法 第三百二十一条の八第二項 (Article 321-8, paragraph (2)), art-321-8/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-2
- art-321-11/par-1: 第三百二十一条の十四 → 地方税法 第三百二十一条の十四 (Article 321-14), art-321-14 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-12#art-321-14
- art-321-11/par-2: 第三百二十一条の八第一項 → 地方税法 第三百二十一条の八第一項 (Article 321-8, paragraph (1)), art-321-8/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-1
- art-321-11/par-2: 第三十一項 → 地方税法 第三百二十一条の八第三十一項 (Article 321-8, paragraph (31)), art-321-8/par-31 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-31
- art-321-11/par-3: 第一項 → 地方税法 第三百二十一条の十一第一項 (Article 321-11, paragraph (1)), art-321-11/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8-2#art-321-11/par-1
- art-321-11/par-3: この項 → 地方税法 第三百二十一条の十一第三項 (Article 321-11, paragraph (3)), art-321-11/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8-2#art-321-11/par-3
- art-321-11/par-3: 前項 → 地方税法 第三百二十一条の十一第二項 (Article 321-11, paragraph (2)), art-321-11/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8-2#art-321-11/par-2
- art-321-11/par-4: 前三項 → 地方税法 第三百二十一条の十一第一項 (Article 321-11, paragraph (1)), art-321-11/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8-2#art-321-11/par-1
- art-321-11/par-4: 前三項 → 地方税法 第三百二十一条の十一第二項 (Article 321-11, paragraph (2)), art-321-11/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8-2#art-321-11/par-2
- art-321-11/par-4: 前三項 → 地方税法 第三百二十一条の十一第三項 (Article 321-11, paragraph (3)), art-321-11/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8-2#art-321-11/par-3
- art-321-11/par-5: 第三百二十一条の八第三十二項 → 地方税法 第三百二十一条の八第三十二項 (Article 321-8, paragraph (32)), art-321-8/par-32 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-32
- art-321-11/par-5: 第一項から第三項まで → 地方税法 第三百二十一条の十一第一項 (Article 321-11, paragraph (1)), art-321-11/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8-2#art-321-11/par-1
- art-321-11/par-5: 第一項から第三項まで → 地方税法 第三百二十一条の十一第二項 (Article 321-11, paragraph (2)), art-321-11/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8-2#art-321-11/par-2
- art-321-11/par-5: 第一項から第三項まで → 地方税法 第三百二十一条の十一第三項 (Article 321-11, paragraph (3)), art-321-11/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8-2#art-321-11/par-3
- art-321-11-2/par-1: 法人税法第百三十九条第一項 → 法人税法 第百三十九条第一項 (Article 139, paragraph (1)), art-139/par-1 — https://japanlaw.org/en/corporation-tax-act/art-139/par-1 · https://japanlaw.org/l/340AC0000000034/art-139/par-1
- art-321-11-2/par-1: この項 → 地方税法 第三百二十一条の十一の二第一項 (Article 321-11-2, paragraph (1)), art-321-11-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8-2#art-321-11-2/par-1
- art-321-11-2/par-1: 租税特別措置法第六十六条の四第一項 → 租税特別措置法 第六十六条の四第一項 (Article 66-4, paragraph (1)), art-66-4/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-66-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-1
- art-321-11-2/par-1: 第六十六条の四の三第一項 → 租税特別措置法 第六十六条の四の三第一項 (Article 66-4-3, paragraph (1)), art-66-4-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-66-4-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-1
- art-321-11-2/par-1: 第六十七条の十八第一項 → 租税特別措置法 第六十七条の十八第一項 (Article 67-18, paragraph (1)), art-67-18/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-67-18/par-1 · https://japanlaw.org/l/332AC0000000026/art-67-18/par-1
- art-321-11-2/par-1: 租税特別措置法第六十六条の四第二十七項第一号 → 租税特別措置法 第六十六条の四第二十七項第一号 (Article 66-4, paragraph (27), item (i)), art-66-4/par-27/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-66-4/par-27/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-27/item-1
- art-321-11-2/par-1: 同法第六十六条の四の三第十四項 → 租税特別措置法 第六十六条の四の三第十四項 (Article 66-4-3, paragraph (14)), art-66-4-3/par-14 — https://japanlaw.org/en/special-taxation-measures-act/art-66-4-3/par-14 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-14
- art-321-11-2/par-1: 第六十七条の十八第十三項 → 租税特別措置法 第六十七条の十八第十三項 (Article 67-18, paragraph (13)), art-67-18/par-13 — https://japanlaw.org/en/special-taxation-measures-act/art-67-18/par-13 · https://japanlaw.org/l/332AC0000000026/art-67-18/par-13
- art-321-11-2/par-1: 第三百二十一条の八第三十五項 → 地方税法 第三百二十一条の八第三十五項 (Article 321-8, paragraph (35)), art-321-8/par-35 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-35
- art-321-11-2/par-1: 前条第一項 → 地方税法 第三百二十一条の十一第一項 (Article 321-11, paragraph (1)), art-321-11/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8-2#art-321-11/par-1
- art-321-11-2/par-1: 第二項 → 地方税法 第三百二十一条の十一第二項 (Article 321-11, paragraph (2)), art-321-11/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8-2#art-321-11/par-2
- art-321-11-2/par-1: 第三百二十一条の十二第一項 → 地方税法 第三百二十一条の十二第一項 (Article 321-12, paragraph (1)), art-321-12/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-12#art-321-12/par-1
- art-321-11-2/par-1: 国税通則法第二十六条 → 国税通則法 第二十六条 (Article 26), art-26 — https://japanlaw.org/en/national-tax-general-rules-act/art-26 · https://japanlaw.org/l/337AC0000000066/art-26
- art-321-11-2/par-1: 第三項 → 地方税法 第三百二十一条の十一第三項 (Article 321-11, paragraph (3)), art-321-11/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8-2#art-321-11/par-3
- art-321-11-2/par-1: 第五項 → 地方税法 第三百二十一条の十一の二第五項 (Article 321-11-2, paragraph (5)), art-321-11-2/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8-2#art-321-11-2/par-5
- art-321-11-2/par-2: 前項 → 地方税法 第三百二十一条の十一の二第一項 (Article 321-11-2, paragraph (1)), art-321-11-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8-2#art-321-11-2/par-1
- art-321-11-2/par-2: この条 → 地方税法 第三百二十一条の十一の二 (Article 321-11-2), art-321-11-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8-2#art-321-11-2
- art-321-11-2/par-2: 第十六条第一項 → 地方税法 第十六条第一項 (Article 16, paragraph (1)), art-16/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-1/sec-9/from-art-16#art-16/par-1
- art-321-11-2/par-3: 第十五条の二の二 → 地方税法 第十五条の二の二 (Article 15-2-2), art-15-2-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-1/sec-8/from-art-15#art-15-2-2
- art-321-11-2/par-3: 第十五条の二の三 → 地方税法 第十五条の二の三 (Article 15-2-3), art-15-2-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-1/sec-8/from-art-15-2-3#art-15-2-3
- art-321-11-2/par-3: 第十六条の二第一項から第三項まで → 地方税法 第十六条の二第一項 (Article 16-2, paragraph (1)), art-16-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-1/sec-9/from-art-16#art-16-2/par-1
- art-321-11-2/par-3: 第十六条の二第一項から第三項まで → 地方税法 第十六条の二第二項 (Article 16-2, paragraph (2)), art-16-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-1/sec-9/from-art-16#art-16-2/par-2
- art-321-11-2/par-3: 第十六条の二第一項から第三項まで → 地方税法 第十六条の二第三項 (Article 16-2, paragraph (3)), art-16-2/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-1/sec-9/from-art-16#art-16-2/par-3
- art-321-11-2/par-3: 第十八条の二第四項 → 地方税法 第十八条の二第四項 (Article 18-2, paragraph (4)), art-18-2/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-1/sec-11/from-art-18#art-18-2/par-4
- art-321-11-2/par-3: 第十一条 → 地方税法 第十一条 (Article 11), art-11 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-1/sec-4/from-art-11#art-11
- art-321-11-2/par-3: 第十六条第二項 → 地方税法 第十六条第二項 (Article 16, paragraph (2)), art-16/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-1/sec-9/from-art-16#art-16/par-2
- art-321-11-2/par-3: 第三項 → 地方税法 第十六条第三項 (Article 16, paragraph (3)), art-16/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-1/sec-9/from-art-16#art-16/par-3
- art-321-11-2/par-3: 第十六条の二第四項 → 地方税法 第十六条の二第四項 (Article 16-2, paragraph (4)), art-16-2/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-1/sec-9/from-art-16#art-16-2/par-4
- art-321-11-2/par-3: 第十六条の五第一項 → 地方税法 第十六条の五第一項 (Article 16-5, paragraph (1)), art-16-5/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-1/sec-9/from-art-16-4#art-16-5/par-1
- art-321-11-2/par-3: 第二項 → 地方税法 第十六条の五第二項 (Article 16-5, paragraph (2)), art-16-5/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-1/sec-9/from-art-16-4#art-16-5/par-2
- art-321-11-2/par-3: 前項 → 地方税法 第三百二十一条の十一の二第二項 (Article 321-11-2, paragraph (2)), art-321-11-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8-2#art-321-11-2/par-2
- art-321-11-2/par-4: 第十五条の三第二項 → 地方税法 第十五条の三第二項 (Article 15-3, paragraph (2)), art-15-3/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-1/sec-8/from-art-15-2-3#art-15-3/par-2
- art-321-11-2/par-4: 第三項 → 地方税法 第十五条の三第三項 (Article 15-3, paragraph (3)), art-15-3/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-1/sec-8/from-art-15-2-3#art-15-3/par-3
- art-321-11-2/par-4/item-1: 第一項 → 地方税法 第三百二十一条の十一の二第一項 (Article 321-11-2, paragraph (1)), art-321-11-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8-2#art-321-11-2/par-1
- art-321-11-2/par-4/item-2: 第十三条の二第一項 → 地方税法 第十三条の二第一項 (Article 13-2, paragraph (1)), art-13-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-1/sec-6#art-13-2/par-1
- art-321-11-2/par-4/item-3: 前項 → 地方税法 第三百二十一条の十一の二第三項 (Article 321-11-2, paragraph (3)), art-321-11-2/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8-2#art-321-11-2/par-3
- art-321-11-2/par-4/item-3: 第十六条第三項 → 地方税法 第十六条第三項 (Article 16, paragraph (3)), art-16/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-1/sec-9/from-art-16#art-16/par-3
- art-321-11-2/par-5: 第一項 → 地方税法 第三百二十一条の十一の二第一項 (Article 321-11-2, paragraph (1)), art-321-11-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8-2#art-321-11-2/par-1
- art-321-11-2/par-5: 前項 → 地方税法 第三百二十一条の十一の二第四項 (Article 321-11-2, paragraph (4)), art-321-11-2/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8-2#art-321-11-2/par-4
- art-321-12/par-1: 第三百二十一条の十一第一項 → 地方税法 第三百二十一条の十一第一項 (Article 321-11, paragraph (1)), art-321-11/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8-2#art-321-11/par-1
- art-321-12/par-1: 第三項 → 地方税法 第三百二十一条の十一第三項 (Article 321-11, paragraph (3)), art-321-11/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8-2#art-321-11/par-3
- art-321-12/par-1: 同条第二項 → 地方税法 第三百二十一条の十一第二項 (Article 321-11, paragraph (2)), art-321-11/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8-2#art-321-11/par-2
- art-321-12/par-1: 次項 → 地方税法 第三百二十一条の十二第二項 (Article 321-12, paragraph (2)), art-321-12/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-12#art-321-12/par-2
- art-321-12/par-1: 同条第四項 → 地方税法 第三百二十一条の十一第四項 (Article 321-11, paragraph (4)), art-321-11/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8-2#art-321-11/par-4
- art-321-12/par-2: 前項 → 地方税法 第三百二十一条の十二第一項 (Article 321-12, paragraph (1)), art-321-12/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-12#art-321-12/par-1
- art-321-12/par-2: 第三百二十一条の八第一項 → 地方税法 第三百二十一条の八第一項 (Article 321-8, paragraph (1)), art-321-8/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-1
- art-321-12/par-2: 第二項 → 地方税法 第三百二十一条の八第二項 (Article 321-8, paragraph (2)), art-321-8/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-2
- art-321-12/par-2: 第三十一項 → 地方税法 第三百二十一条の八第三十一項 (Article 321-8, paragraph (31)), art-321-8/par-31 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-31
- art-321-12/par-2: 同条第三十五項 → 地方税法 第三百二十一条の八第三十五項 (Article 321-8, paragraph (35)), art-321-8/par-35 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-35
- art-321-12/par-2: 第四項第一号 → 地方税法 第三百二十一条の十二第四項第一号 (Article 321-12, paragraph (4), item (i)), art-321-12/par-4/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-12#art-321-12/par-4/item-1
- art-321-12/par-3: 前項 → 地方税法 第三百二十一条の十二第二項 (Article 321-12, paragraph (2)), art-321-12/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-12#art-321-12/par-2
- art-321-12/par-3: 第三百二十一条の十一第一項 → 地方税法 第三百二十一条の十一第一項 (Article 321-11, paragraph (1)), art-321-11/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8-2#art-321-11/par-1
- art-321-12/par-3: 第三項 → 地方税法 第三百二十一条の十一第三項 (Article 321-11, paragraph (3)), art-321-11/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8-2#art-321-11/par-3
- art-321-12/par-3: 第三百二十一条の八第一項 → 地方税法 第三百二十一条の八第一項 (Article 321-8, paragraph (1)), art-321-8/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-1
- art-321-12/par-3: 第二項 → 地方税法 第三百二十一条の八第二項 (Article 321-8, paragraph (2)), art-321-8/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-2
- art-321-12/par-3: 第三十一項 → 地方税法 第三百二十一条の八第三十一項 (Article 321-8, paragraph (31)), art-321-8/par-31 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-31
- art-321-12/par-4: 第二項 → 地方税法 第三百二十一条の十二第二項 (Article 321-12, paragraph (2)), art-321-12/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-12#art-321-12/par-2
- art-321-12/par-4: この項 → 地方税法 第三百二十一条の十二第四項 (Article 321-12, paragraph (4)), art-321-12/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-12#art-321-12/par-4
- art-321-12/par-4: 第三百二十一条の八第一項 → 地方税法 第三百二十一条の八第一項 (Article 321-8, paragraph (1)), art-321-8/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-1
- art-321-12/par-4: 第二項 → 地方税法 第三百二十一条の八第二項 (Article 321-8, paragraph (2)), art-321-8/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-2
- art-321-12/par-4: 第三十一項 → 地方税法 第三百二十一条の八第三十一項 (Article 321-8, paragraph (31)), art-321-8/par-31 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-31
- art-321-12/par-4: 前項 → 地方税法 第三百二十一条の十二第三項 (Article 321-12, paragraph (3)), art-321-12/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-12#art-321-12/par-3
- art-321-12/par-4: 第一号 → 地方税法 第三百二十一条の十二第四項第一号 (Article 321-12, paragraph (4), item (i)), art-321-12/par-4/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-12#art-321-12/par-4/item-1
- art-321-12/par-5: 第三百二十一条の十一第一項 → 地方税法 第三百二十一条の十一第一項 (Article 321-11, paragraph (1)), art-321-11/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8-2#art-321-11/par-1
- art-321-12/par-5: 第三項 → 地方税法 第三百二十一条の十一第三項 (Article 321-11, paragraph (3)), art-321-11/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8-2#art-321-11/par-3
- art-321-12/par-5: 同条第二項 → 地方税法 第三百二十一条の十一第二項 (Article 321-11, paragraph (2)), art-321-11/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8-2#art-321-11/par-2
- art-321-12/par-5: 第二項 → 地方税法 第三百二十一条の十二第二項 (Article 321-12, paragraph (2)), art-321-12/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-12#art-321-12/par-2
- art-321-13/par-1: 第三百二十一条の八第二項 → 地方税法 第三百二十一条の八第二項 (Article 321-8, paragraph (2)), art-321-8/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-2
- art-321-13/par-1: 同条 → 地方税法 第三百二十一条の八 (Article 321-8), art-321-8 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8
- art-321-13/par-1: 同条第一項 → 地方税法 第三百二十一条の八第一項 (Article 321-8, paragraph (1)), art-321-8/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-1
- art-321-13/par-2: 前項 → 地方税法 第三百二十一条の十三第一項 (Article 321-13, paragraph (1)), art-321-13/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-12#art-321-13/par-1
- art-321-13/par-3: 前項 → 地方税法 第三百二十一条の十三第二項 (Article 321-13, paragraph (2)), art-321-13/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-12#art-321-13/par-2
- art-321-13/par-4: 前項 → 地方税法 第三百二十一条の十三第三項 (Article 321-13, paragraph (3)), art-321-13/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-12#art-321-13/par-3
- art-321-13/par-5: 前各項 → 地方税法 第三百二十一条の十三第一項 (Article 321-13, paragraph (1)), art-321-13/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-12#art-321-13/par-1
- art-321-13/par-5: 前各項 → 地方税法 第三百二十一条の十三第二項 (Article 321-13, paragraph (2)), art-321-13/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-12#art-321-13/par-2
- art-321-13/par-5: 前各項 → 地方税法 第三百二十一条の十三第三項 (Article 321-13, paragraph (3)), art-321-13/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-12#art-321-13/par-3
- art-321-13/par-5: 前各項 → 地方税法 第三百二十一条の十三第四項 (Article 321-13, paragraph (4)), art-321-13/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-12#art-321-13/par-4
- art-321-14/par-1: 前条第一項 → 地方税法 第三百二十一条の十三第一項 (Article 321-13, paragraph (1)), art-321-13/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-12#art-321-13/par-1
- art-321-14/par-1: 第三百二十一条の八 → 地方税法 第三百二十一条の八 (Article 321-8), art-321-8 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8
- art-321-14/par-2: 前項 → 地方税法 第三百二十一条の十四第一項 (Article 321-14, paragraph (1)), art-321-14/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-12#art-321-14/par-1
- art-321-14/par-2: 第三百二十一条の八 → 地方税法 第三百二十一条の八 (Article 321-8), art-321-8 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8
- art-321-14/par-2: 同条第一項 → 地方税法 第三百二十一条の八第一項 (Article 321-8, paragraph (1)), art-321-8/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-1
- art-321-14/par-3: 第一項 → 地方税法 第三百二十一条の十四第一項 (Article 321-14, paragraph (1)), art-321-14/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-12#art-321-14/par-1
- art-321-14/par-3: 本項 → 地方税法 第三百二十一条の十四第三項 (Article 321-14, paragraph (3)), art-321-14/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-12#art-321-14/par-3
- art-321-14/par-3: 前項 → 地方税法 第三百二十一条の十四第二項 (Article 321-14, paragraph (2)), art-321-14/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-12#art-321-14/par-2
- art-321-14/par-4: 前条 → 地方税法 第三百二十一条の十三 (Article 321-13), art-321-13 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-12#art-321-13
- art-321-14/par-4: 前三項 → 地方税法 第三百二十一条の十四第一項 (Article 321-14, paragraph (1)), art-321-14/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-12#art-321-14/par-1
- art-321-14/par-4: 前三項 → 地方税法 第三百二十一条の十四第二項 (Article 321-14, paragraph (2)), art-321-14/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-12#art-321-14/par-2
- art-321-14/par-4: 前三項 → 地方税法 第三百二十一条の十四第三項 (Article 321-14, paragraph (3)), art-321-14/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-12#art-321-14/par-3
- art-321-14/par-5: 第一項 → 地方税法 第三百二十一条の十四第一項 (Article 321-14, paragraph (1)), art-321-14/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-12#art-321-14/par-1
- art-321-14/par-5: 前項 → 地方税法 第三百二十一条の十四第四項 (Article 321-14, paragraph (4)), art-321-14/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-12#art-321-14/par-4
- art-321-14/par-5: 前条 → 地方税法 第三百二十一条の十三 (Article 321-13), art-321-13 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-12#art-321-13
- art-321-14/par-5: 第一項 → 地方税法 第三百二十一条の十三第一項 (Article 321-13, paragraph (1)), art-321-13/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-12#art-321-13/par-1
- art-321-14/par-5: 第二項 → 地方税法 第三百二十一条の十三第二項 (Article 321-13, paragraph (2)), art-321-13/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-12#art-321-13/par-2
- art-321-14/par-5: 第三項 → 地方税法 第三百二十一条の十三第三項 (Article 321-13, paragraph (3)), art-321-13/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-12#art-321-13/par-3
- art-321-14/par-6: 第一項 → 地方税法 第三百二十一条の十四第一項 (Article 321-14, paragraph (1)), art-321-14/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-12#art-321-14/par-1
- art-321-14/par-6: 第二項 → 地方税法 第三百二十一条の十四第二項 (Article 321-14, paragraph (2)), art-321-14/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-12#art-321-14/par-2
- art-321-14/par-6: 第三項 → 地方税法 第三百二十一条の十四第三項 (Article 321-14, paragraph (3)), art-321-14/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-12#art-321-14/par-3
- art-321-14/par-6: 前項 → 地方税法 第三百二十一条の十四第五項 (Article 321-14, paragraph (5)), art-321-14/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-12#art-321-14/par-5
- art-321-15/par-1: 前条第六項 → 地方税法 第三百二十一条の十四第六項 (Article 321-14, paragraph (6)), art-321-14/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-12#art-321-14/par-6
- art-321-15/par-1: 同条第一項 → 地方税法 第三百二十一条の十四第一項 (Article 321-14, paragraph (1)), art-321-14/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-12#art-321-14/par-1
- art-321-15/par-2: 前項 → 地方税法 第三百二十一条の十五第一項 (Article 321-15, paragraph (1)), art-321-15/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-12#art-321-15/par-1
- art-321-15/par-3: 前項 → 地方税法 第三百二十一条の十五第二項 (Article 321-15, paragraph (2)), art-321-15/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-12#art-321-15/par-2
- art-321-15/par-4: 第二項 → 地方税法 第三百二十一条の十五第二項 (Article 321-15, paragraph (2)), art-321-15/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-12#art-321-15/par-2
- art-321-15/par-4: 前項 → 地方税法 第三百二十一条の十五第三項 (Article 321-15, paragraph (3)), art-321-15/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-12#art-321-15/par-3
- art-321-15/par-5: 第三項 → 地方税法 第三百二十一条の十五第三項 (Article 321-15, paragraph (3)), art-321-15/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-12#art-321-15/par-3
- art-321-15/par-6: 第四項 → 地方税法 第三百二十一条の十五第四項 (Article 321-15, paragraph (4)), art-321-15/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-12#art-321-15/par-4
- art-321-15/par-7: 第四項 → 地方税法 第三百二十一条の十五第四項 (Article 321-15, paragraph (4)), art-321-15/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-12#art-321-15/par-4
- art-321-15/par-8: 前項 → 地方税法 第三百二十一条の十五第七項 (Article 321-15, paragraph (7)), art-321-15/par-7 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-12#art-321-15/par-7
- art-321-15/par-9: 第二項 → 地方税法 第三百二十一条の十五第二項 (Article 321-15, paragraph (2)), art-321-15/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-12#art-321-15/par-2
- art-321-15/par-9: 第七項 → 地方税法 第三百二十一条の十五第七項 (Article 321-15, paragraph (7)), art-321-15/par-7 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-12#art-321-15/par-7
- art-321-15/par-10: 第二項 → 地方税法 第三百二十一条の十五第二項 (Article 321-15, paragraph (2)), art-321-15/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-12#art-321-15/par-2
- art-321-15/par-10: 第七項 → 地方税法 第三百二十一条の十五第七項 (Article 321-15, paragraph (7)), art-321-15/par-7 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-12#art-321-15/par-7
- art-324/par-1: 第三百二十一条の八第一項 → 地方税法 第三百二十一条の八第一項 (Article 321-8, paragraph (1)), art-321-8/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-1
- art-324/par-1: 法人税法第七十一条第一項 → 法人税法 第七十一条第一項 (Article 71, paragraph (1)), art-71/par-1 — https://japanlaw.org/en/corporation-tax-act/art-71/par-1 · https://japanlaw.org/l/340AC0000000034/art-71/par-1
- art-324/par-1: 同法第七十二条第一項 → 法人税法 第七十二条第一項 (Article 72, paragraph (1)), art-72/par-1 — https://japanlaw.org/en/corporation-tax-act/art-72/par-1 · https://japanlaw.org/l/340AC0000000034/art-72/par-1
- art-324/par-1: 同法第百四十四条の三第一項 → 法人税法 第百四十四条の三第一項 (Article 144-3, paragraph (1)), art-144-3/par-1 — https://japanlaw.org/en/corporation-tax-act/art-144-3/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-3/par-1
- art-324/par-1: 同法第百四十四条の四第一項 → 法人税法 第百四十四条の四第一項 (Article 144-4, paragraph (1)), art-144-4/par-1 — https://japanlaw.org/en/corporation-tax-act/art-144-4/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-4/par-1
- art-324/par-1: 同条第三十四項 → 地方税法 第三百二十一条の八第三十四項 (Article 321-8, paragraph (34)), art-321-8/par-34 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-34
- art-324/par-1: 第五項 → 地方税法 第三百二十四条第五項 (Article 324, paragraph (5)), art-324/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-324#art-324/par-5
- art-324/par-2: 前項 → 地方税法 第三百二十四条第一項 (Article 324, paragraph (1)), art-324/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-324#art-324/par-1
- art-324/par-3: 第三百二十一条の五第一項 → 地方税法 第三百二十一条の五第一項 (Article 321-5, paragraph (1)), art-321-5/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-4#art-321-5/par-1
- art-324/par-3: 第二項 → 地方税法 第三百二十一条の五第二項 (Article 321-5, paragraph (2)), art-321-5/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-4#art-321-5/par-2
- art-324/par-3: 第三百二十一条の七の六 → 地方税法 第三百二十一条の七の六 (Article 321-7-6), art-321-7-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-6#art-321-7-6
- art-324/par-3: 第三百二十一条の七の八第三項 → 地方税法 第三百二十一条の七の八第三項 (Article 321-7-8, paragraph (3)), art-321-7-8/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-7-8#art-321-7-8/par-3
- art-324/par-4: 前項 → 地方税法 第三百二十四条第三項 (Article 324, paragraph (3)), art-324/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-324#art-324/par-3
- art-324/par-5: 第一項 → 地方税法 第三百二十四条第一項 (Article 324, paragraph (1)), art-324/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-324#art-324/par-1
- art-324/par-5: 第三百十七条の二第一項 → 地方税法 第三百十七条の二第一項 (Article 317-2, paragraph (1)), art-317-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-2#art-317-2/par-1
- art-324/par-5: 第二項 → 地方税法 第三百十七条の二第二項 (Article 317-2, paragraph (2)), art-317-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-2#art-317-2/par-2
- art-324/par-5: 同条第八項 → 地方税法 第三百十七条の二第八項 (Article 317-2, paragraph (8)), art-317-2/par-8 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-2#art-317-2/par-8
- art-324/par-5: 第九項 → 地方税法 第三百十七条の二第九項 (Article 317-2, paragraph (9)), art-317-2/par-9 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-2#art-317-2/par-9
- art-324/par-5: 第三百二十一条の八第一項 → 地方税法 第三百二十一条の八第一項 (Article 321-8, paragraph (1)), art-321-8/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-1
- art-324/par-5: 第二項 → 地方税法 第三百二十一条の八第二項 (Article 321-8, paragraph (2)), art-321-8/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-2
- art-324/par-5: 第三十一項 → 地方税法 第三百二十一条の八第三十一項 (Article 321-8, paragraph (31)), art-321-8/par-31 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-31
- art-324/par-6: 前項 → 地方税法 第三百二十四条第五項 (Article 324, paragraph (5)), art-324/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-324#art-324/par-5
- art-324/par-7: 第一項 → 地方税法 第三百二十四条第一項 (Article 324, paragraph (1)), art-324/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-324#art-324/par-1
- art-324/par-7: 第三項 → 地方税法 第三百二十四条第三項 (Article 324, paragraph (3)), art-324/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-324#art-324/par-3
- art-324/par-7: 第五項 → 地方税法 第三百二十四条第五項 (Article 324, paragraph (5)), art-324/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-324#art-324/par-5
- art-324/par-8: 前項 → 地方税法 第三百二十四条第七項 (Article 324, paragraph (7)), art-324/par-7 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-324#art-324/par-7
- art-324/par-8: 第一項 → 地方税法 第三百二十四条第一項 (Article 324, paragraph (1)), art-324/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-324#art-324/par-1
- art-324/par-8: 第三項 → 地方税法 第三百二十四条第三項 (Article 324, paragraph (3)), art-324/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-324#art-324/par-3
- art-324/par-8: 第五項 → 地方税法 第三百二十四条第五項 (Article 324, paragraph (5)), art-324/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-324#art-324/par-5
- art-324/par-9: 第七項 → 地方税法 第三百二十四条第七項 (Article 324, paragraph (7)), art-324/par-7 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-324#art-324/par-7
- art-326/par-1: 第三百二十条 → 地方税法 第三百二十条 (Article 320), art-320 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-320
- art-326/par-1: 第三百二十一条の八第一項 → 地方税法 第三百二十一条の八第一項 (Article 321-8, paragraph (1)), art-321-8/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-1
- art-326/par-1: 第二項 → 地方税法 第三百二十一条の八第二項 (Article 321-8, paragraph (2)), art-321-8/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-2
- art-326/par-1: 第三十一項 → 地方税法 第三百二十一条の八第三十一項 (Article 321-8, paragraph (31)), art-321-8/par-31 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-31
- art-326/par-1: 同条第三十四項 → 地方税法 第三百二十一条の八第三十四項 (Article 321-8, paragraph (34)), art-321-8/par-34 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-34
- art-326/par-1: 第三百二十一条の五第一項 → 地方税法 第三百二十一条の五第一項 (Article 321-5, paragraph (1)), art-321-5/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-4#art-321-5/par-1
- art-326/par-1: 第二項 → 地方税法 第三百二十一条の五第二項 (Article 321-5, paragraph (2)), art-321-5/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-4#art-321-5/par-2
- art-326/par-1: 第三百二十一条の五の二 → 地方税法 第三百二十一条の五の二 (Article 321-5-2), art-321-5-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-4#art-321-5-2
- art-326/par-1: 第三百二十八条の五第三項 → 地方税法 第三百二十八条の五第三項 (Article 328-5, paragraph (3)), art-328-5/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-5/par-3
- art-326/par-1: 第一号 → 地方税法 第三百二十六条第一項第一号 (Article 326, paragraph (1), item (i)), art-326/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-324#art-326/par-1/item-1
- art-326/par-1: 第三百二十一条の七の六 → 地方税法 第三百二十一条の七の六 (Article 321-7-6), art-321-7-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-6#art-321-7-6
- art-326/par-1: 第三百二十一条の七の八第三項 → 地方税法 第三百二十一条の七の八第三項 (Article 321-7-8, paragraph (3)), art-321-7-8/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-7-8#art-321-7-8/par-3
- art-326/par-1: 第三百二十八条の五第二項 → 地方税法 第三百二十八条の五第二項 (Article 328-5, paragraph (2)), art-328-5/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-5/par-2
- art-326/par-1: この項 → 地方税法 第三百二十六条第一項 (Article 326, paragraph (1)), art-326/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-324#art-326/par-1
- art-326/par-1: 第三項第一号 → 地方税法 第三百二十六条第三項第一号 (Article 326, paragraph (3), item (i)), art-326/par-3/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-324#art-326/par-3/item-1
- art-326/par-1/item-1: 第三百二十条 → 地方税法 第三百二十条 (Article 320), art-320 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-320
- art-326/par-1/item-1: 第三百二十一条の五第一項 → 地方税法 第三百二十一条の五第一項 (Article 321-5, paragraph (1)), art-321-5/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-4#art-321-5/par-1
- art-326/par-1/item-1: 第二項 → 地方税法 第三百二十一条の五第二項 (Article 321-5, paragraph (2)), art-321-5/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-4#art-321-5/par-2
- art-326/par-1/item-1: 第三百二十一条の五の二 → 地方税法 第三百二十一条の五の二 (Article 321-5-2), art-321-5-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-4#art-321-5-2
- art-326/par-1/item-1: 第三百二十一条の七の六 → 地方税法 第三百二十一条の七の六 (Article 321-7-6), art-321-7-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-6#art-321-7-6
- art-326/par-1/item-1: 第三百二十八条の五第二項 → 地方税法 第三百二十八条の五第二項 (Article 328-5, paragraph (2)), art-328-5/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-5/par-2
- art-326/par-1/item-2: 第三百二十一条の八第一項 → 地方税法 第三百二十一条の八第一項 (Article 321-8, paragraph (1)), art-321-8/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-1
- art-326/par-1/item-2: 第二項 → 地方税法 第三百二十一条の八第二項 (Article 321-8, paragraph (2)), art-321-8/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-2
- art-326/par-1/item-2: 第三十一項 → 地方税法 第三百二十一条の八第三十一項 (Article 321-8, paragraph (31)), art-321-8/par-31 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-31
- art-326/par-1/item-2: 次号 → 地方税法 第三百二十六条第一項第三号 (Article 326, paragraph (1), item (iii)), art-326/par-1/item-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-324#art-326/par-1/item-3
- art-326/par-1/item-3: 第三百二十一条の八第一項 → 地方税法 第三百二十一条の八第一項 (Article 321-8, paragraph (1)), art-321-8/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-1
- art-326/par-1/item-3: 第二項 → 地方税法 第三百二十一条の八第二項 (Article 321-8, paragraph (2)), art-321-8/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-2
- art-326/par-1/item-3: 第三十一項 → 地方税法 第三百二十一条の八第三十一項 (Article 321-8, paragraph (31)), art-321-8/par-31 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-31
- art-326/par-1/item-4: 第三百二十一条の八第三十四項 → 地方税法 第三百二十一条の八第三十四項 (Article 321-8, paragraph (34)), art-321-8/par-34 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-34
- art-326/par-1/item-4: 同条第三十五項 → 地方税法 第三百二十一条の八第三十五項 (Article 321-8, paragraph (35)), art-321-8/par-35 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-35
- art-326/par-1/item-4: この号 → 地方税法 第三百二十六条第一項第四号 (Article 326, paragraph (1), item (iv)), art-326/par-1/item-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-324#art-326/par-1/item-4
- art-326/par-2: 前項 → 地方税法 第三百二十六条第一項 (Article 326, paragraph (1)), art-326/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-324#art-326/par-1
- art-326/par-2: 第三百二十一条の八第一項 → 地方税法 第三百二十一条の八第一項 (Article 321-8, paragraph (1)), art-321-8/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-1
- art-326/par-2: 第二項 → 地方税法 第三百二十一条の八第二項 (Article 321-8, paragraph (2)), art-321-8/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-2
- art-326/par-2: 第三十一項 → 地方税法 第三百二十一条の八第三十一項 (Article 321-8, paragraph (31)), art-321-8/par-31 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-31
- art-326/par-2: 同条第三十四項 → 地方税法 第三百二十一条の八第三十四項 (Article 321-8, paragraph (34)), art-321-8/par-34 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-34
- art-326/par-2: 第三百二十一条の十一第一項 → 地方税法 第三百二十一条の十一第一項 (Article 321-11, paragraph (1)), art-321-11/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8-2#art-321-11/par-1
- art-326/par-2: 第三項 → 地方税法 第三百二十一条の十一第三項 (Article 321-11, paragraph (3)), art-321-11/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8-2#art-321-11/par-3
- art-326/par-2: 第三百二十一条の八第三十五項 → 地方税法 第三百二十一条の八第三十五項 (Article 321-8, paragraph (35)), art-321-8/par-35 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-35
- art-326/par-3: 第一項 → 地方税法 第三百二十六条第一項 (Article 326, paragraph (1)), art-326/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-324#art-326/par-1
- art-326/par-3: 第三百二十一条の八第三十四項 → 地方税法 第三百二十一条の八第三十四項 (Article 321-8, paragraph (34)), art-321-8/par-34 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-34
- art-326/par-3: この項 → 地方税法 第三百二十六条第三項 (Article 326, paragraph (3)), art-326/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-324#art-326/par-3
- art-326/par-3: 同条第一項 → 地方税法 第三百二十一条の八第一項 (Article 321-8, paragraph (1)), art-321-8/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-1
- art-326/par-3: 第二項 → 地方税法 第三百二十一条の八第二項 (Article 321-8, paragraph (2)), art-321-8/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-2
- art-326/par-3: 第三十一項 → 地方税法 第三百二十一条の八第三十一項 (Article 321-8, paragraph (31)), art-321-8/par-31 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-31
- art-326/par-3: 前項 → 地方税法 第三百二十六条第二項 (Article 326, paragraph (2)), art-326/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-324#art-326/par-2
- art-326/par-3: 第三百二十一条の十一第一項 → 地方税法 第三百二十一条の十一第一項 (Article 321-11, paragraph (1)), art-321-11/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8-2#art-321-11/par-1
- art-326/par-3: 第三項 → 地方税法 第三百二十一条の十一第三項 (Article 321-11, paragraph (3)), art-321-11/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8-2#art-321-11/par-3
- art-326/par-3: 第一号 → 地方税法 第三百二十六条第三項第一号 (Article 326, paragraph (3), item (i)), art-326/par-3/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-324#art-326/par-3/item-1
- art-326/par-3/item-2: 第三百二十一条の八第三十五項 → 地方税法 第三百二十一条の八第三十五項 (Article 321-8, paragraph (35)), art-321-8/par-35 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-35
- art-326/par-4: 第一項 → 地方税法 第三百二十六条第一項 (Article 326, paragraph (1)), art-326/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-324#art-326/par-1
- art-327/par-1: 法人税法第七十四条第一項 → 法人税法 第七十四条第一項 (Article 74, paragraph (1)), art-74/par-1 — https://japanlaw.org/en/corporation-tax-act/art-74/par-1 · https://japanlaw.org/l/340AC0000000034/art-74/par-1
- art-327/par-1: 第百四十四条の六第一項 → 法人税法 第百四十四条の六第一項 (Article 144-6, paragraph (1)), art-144-6/par-1 — https://japanlaw.org/en/corporation-tax-act/art-144-6/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-1
- art-327/par-1: 同法第七十五条の二第一項 → 法人税法 第七十五条の二第一項 (Article 75-2, paragraph (1)), art-75-2/par-1 — https://japanlaw.org/en/corporation-tax-act/art-75-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-75-2/par-1
- art-327/par-2: 第三百二十一条の十二第四項 → 地方税法 第三百二十一条の十二第四項 (Article 321-12, paragraph (4)), art-321-12/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-12#art-321-12/par-4
- art-327/par-2: 前項 → 地方税法 第三百二十七条第一項 (Article 327, paragraph (1)), art-327/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-324#art-327/par-1
- art-327/par-2: 前項 → 地方税法 第三百二十一条の十二第三項 (Article 321-12, paragraph (3)), art-321-12/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-12#art-321-12/par-3
- art-327/par-2: 第一号 → 地方税法 第三百二十一条の十二第四項第一号 (Article 321-12, paragraph (4), item (i)), art-321-12/par-4/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-12#art-321-12/par-4/item-1
- art-327/par-3: 前条第三項 → 地方税法 第三百二十六条第三項 (Article 326, paragraph (3)), art-326/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-324#art-326/par-3
- art-327/par-3: 第一項 → 地方税法 第三百二十七条第一項 (Article 327, paragraph (1)), art-327/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-324#art-327/par-1
- art-327/par-3: 前項 → 地方税法 第三百二十六条第二項 (Article 326, paragraph (2)), art-326/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-324#art-326/par-2
- art-327/par-3: 第三百二十一条の十一第一項 → 地方税法 第三百二十一条の十一第一項 (Article 321-11, paragraph (1)), art-321-11/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8-2#art-321-11/par-1
- art-327/par-3: 第三項 → 地方税法 第三百二十一条の十一第三項 (Article 321-11, paragraph (3)), art-321-11/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8-2#art-321-11/par-3
- art-327/par-3: 第一号 → 地方税法 第三百二十六条第三項第一号 (Article 326, paragraph (3), item (i)), art-326/par-3/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-324#art-326/par-3/item-1
- art-328/par-1: 第二百九十四条第一項第一号 → 地方税法 第二百九十四条第一項第一号 (Article 294, paragraph (1), item (i)), art-294/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-293#art-294/par-1/item-1
- art-328/par-1: 所得税法第百九十九条 → 所得税法 第百九十九条 (Article 199), art-199 — https://japanlaw.org/en/income-tax-act/art-199 · https://japanlaw.org/l/340AC0000000033/art-199
- art-328/par-1: 第三百十三条 → 地方税法 第三百十三条 (Article 313), art-313 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-313#art-313
- art-328/par-1: 第三百十四条の三 → 地方税法 第三百十四条の三 (Article 314-3), art-314-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-314-3#art-314-3
- art-328/par-1: 第三百十八条 → 地方税法 第三百十八条 (Article 318), art-318 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-318
- art-328-2/par-2: 前項 → 地方税法 第三百二十八条の二第一項 (Article 328-2, paragraph (1)), art-328-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-2/par-1
- art-328-2/par-2: 所得税法第三十条第二項 → 所得税法 第三十条第二項 (Article 30, paragraph (2)), art-30/par-2 — https://japanlaw.org/en/income-tax-act/art-30/par-2 · https://japanlaw.org/l/340AC0000000033/art-30/par-2
- art-328-5/par-1: 前条 → 地方税法 第三百二十八条の四 (Article 328-4), art-328-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-4
- art-328-5/par-2: 前項 → 地方税法 第三百二十八条の五第一項 (Article 328-5, paragraph (1)), art-328-5/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-5/par-1
- art-328-5/par-3: 第三百二十一条の五第四項 → 地方税法 第三百二十一条の五第四項 (Article 321-5, paragraph (4)), art-321-5/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-4#art-321-5/par-4
- art-328-5/par-3: 第五項 → 地方税法 第三百二十一条の五第五項 (Article 321-5, paragraph (5)), art-321-5/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-4#art-321-5/par-5
- art-328-5/par-3: 第三百二十一条の五の二 → 地方税法 第三百二十一条の五の二 (Article 321-5-2), art-321-5-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-4#art-321-5-2
- art-328-5/par-3: 前項 → 地方税法 第三百二十八条の五第二項 (Article 328-5, paragraph (2)), art-328-5/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-5/par-2
- art-328-5/par-3: 第三百二十一条の五の二第一項 → 地方税法 第三百二十一条の五の二第一項 (Article 321-5-2, paragraph (1)), art-321-5-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-4#art-321-5-2/par-1
- art-328-5/par-3: 前条第一項 → 地方税法 第三百二十一条の五第一項 (Article 321-5, paragraph (1)), art-321-5/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-4#art-321-5/par-1
- art-328-6/par-1: 前条第二項 → 地方税法 第三百二十八条の五第二項 (Article 328-5, paragraph (2)), art-328-5/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-5/par-2
- art-328-6/par-1/item-1: 次条第一項 → 地方税法 第三百二十八条の七第一項 (Article 328-7, paragraph (1)), art-328-7/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-7/par-1
- art-328-6/par-1/item-1: この条 → 地方税法 第三百二十八条の六 (Article 328-6), art-328-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-6
- art-328-6/par-1/item-1: 次条第二項 → 地方税法 第三百二十八条の七第二項 (Article 328-7, paragraph (2)), art-328-7/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-7/par-2
- art-328-6/par-1/item-1: 第三項 → 地方税法 第三百二十八条の七第三項 (Article 328-7, paragraph (3)), art-328-7/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-7/par-3
- art-328-6/par-1/item-1: 第三百二十八条の八 → 地方税法 第三百二十八条の八 (Article 328-8), art-328-8 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-8
- art-328-6/par-1/item-1: 次号 → 地方税法 第三百二十八条の六第一項第二号 (Article 328-6, paragraph (1), item (ii)), art-328-6/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-6/par-1/item-2
- art-328-6/par-1/item-1: 第三百二十八条の二 → 地方税法 第三百二十八条の二 (Article 328-2), art-328-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-2
- art-328-6/par-1/item-1: 第三百二十八条の三 → 地方税法 第三百二十八条の三 (Article 328-3), art-328-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-3
- art-328-6/par-1/item-2: 第三百二十八条の二 → 地方税法 第三百二十八条の二 (Article 328-2), art-328-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-2
- art-328-6/par-1/item-2: 第三百二十八条の三 → 地方税法 第三百二十八条の三 (Article 328-3), art-328-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-3
- art-328-6/par-1/item-2: 前条第二項 → 地方税法 第三百二十八条の五第二項 (Article 328-5, paragraph (2)), art-328-5/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-5/par-2
- art-328-6/par-2: 前条第二項 → 地方税法 第三百二十八条の五第二項 (Article 328-5, paragraph (2)), art-328-5/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-5/par-2
- art-328-6/par-2: 第三百二十八条の二 → 地方税法 第三百二十八条の二 (Article 328-2), art-328-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-2
- art-328-6/par-2: 第三百二十八条の三 → 地方税法 第三百二十八条の三 (Article 328-3), art-328-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-3
- art-328-6/par-3: 第一項 → 地方税法 第三百二十八条の六第一項 (Article 328-6, paragraph (1)), art-328-6/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-6/par-1
- art-328-6/par-3: 前項 → 地方税法 第三百二十八条の六第二項 (Article 328-6, paragraph (2)), art-328-6/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-6/par-2
- art-328-6/par-3: 第三百二十八条の二 → 地方税法 第三百二十八条の二 (Article 328-2), art-328-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-2
- art-328-6/par-3: 所得税法第三十条第二項 → 所得税法 第三十条第二項 (Article 30, paragraph (2)), art-30/par-2 — https://japanlaw.org/en/income-tax-act/art-30/par-2 · https://japanlaw.org/l/340AC0000000033/art-30/par-2
- art-328-6/par-4: 所得税法第二百二条 → 所得税法 第二百二条 (Article 202), art-202 — https://japanlaw.org/en/income-tax-act/art-202 · https://japanlaw.org/l/340AC0000000033/art-202
- art-328-6/par-4: 前三項 → 地方税法 第三百二十八条の六第一項 (Article 328-6, paragraph (1)), art-328-6/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-6/par-1
- art-328-6/par-4: 前三項 → 地方税法 第三百二十八条の六第二項 (Article 328-6, paragraph (2)), art-328-6/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-6/par-2
- art-328-6/par-4: 前三項 → 地方税法 第三百二十八条の六第三項 (Article 328-6, paragraph (3)), art-328-6/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-6/par-3
- art-328-7/par-1: 第二号 → 地方税法 第三百二十八条の七第一項第二号 (Article 328-7, paragraph (1), item (ii)), art-328-7/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-7/par-1/item-2
- art-328-7/par-1: 第三百二十八条の十四 → 地方税法 第三百二十八条の十四 (Article 328-14), art-328-14 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328-13#art-328-14
- art-328-7/par-1/item-2: 前条第一項第一号 → 地方税法 第三百二十八条の六第一項第一号 (Article 328-6, paragraph (1), item (i)), art-328-6/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-6/par-1/item-1
- art-328-7/par-1/item-2: 所得税法第三十条第七項 → 所得税法 第三十条第七項 (Article 30, paragraph (7)), art-30/par-7 — https://japanlaw.org/en/income-tax-act/art-30/par-7 · https://japanlaw.org/l/340AC0000000033/art-30/par-7
- art-328-7/par-1/item-2: 同条第四項 → 所得税法 第三十条第四項 (Article 30, paragraph (4)), art-30/par-4 — https://japanlaw.org/en/income-tax-act/art-30/par-4 · https://japanlaw.org/l/340AC0000000033/art-30/par-4
- art-328-7/par-1/item-2: 同条第五項 → 所得税法 第三十条第五項 (Article 30, paragraph (5)), art-30/par-5 — https://japanlaw.org/en/income-tax-act/art-30/par-5 · https://japanlaw.org/l/340AC0000000033/art-30/par-5
- art-328-7/par-1/item-3: 前条第三項 → 地方税法 第三百二十八条の六第三項 (Article 328-6, paragraph (3)), art-328-6/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-6/par-3
- art-328-7/par-1/item-4: 所得税法第三十条第六項第三号 → 所得税法 第三十条第六項第三号 (Article 30, paragraph (6), item (iii)), art-30/par-6/item-3 — https://japanlaw.org/en/income-tax-act/art-30/par-6/item-3 · https://japanlaw.org/l/340AC0000000033/art-30/par-6/item-3
- art-328-7/par-2: 前項 → 地方税法 第三百二十八条の七第一項 (Article 328-7, paragraph (1)), art-328-7/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-7/par-1
- art-328-7/par-3: 第一項 → 地方税法 第三百二十八条の七第一項 (Article 328-7, paragraph (1)), art-328-7/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-7/par-1
- art-328-7/par-4: 前項 → 地方税法 第三百二十八条の七第三項 (Article 328-7, paragraph (3)), art-328-7/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-7/par-3
- art-328-7/par-4: 第二項 → 地方税法 第三百二十八条の七第二項 (Article 328-7, paragraph (2)), art-328-7/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-7/par-2
- art-328-9/par-1: 第三百二十八条の五第二項 → 地方税法 第三百二十八条の五第二項 (Article 328-5, paragraph (2)), art-328-5/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-5/par-2
- art-328-9/par-1: 第三項 → 地方税法 第三百二十八条の五第三項 (Article 328-5, paragraph (3)), art-328-5/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-5/par-3
- art-328-9/par-3: 前二項 → 地方税法 第三百二十八条の九第一項 (Article 328-9, paragraph (1)), art-328-9/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-9/par-1
- art-328-9/par-3: 前二項 → 地方税法 第三百二十八条の九第二項 (Article 328-9, paragraph (2)), art-328-9/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-9/par-2
- art-328-9/par-3: 本項 → 地方税法 第三百二十八条の九第三項 (Article 328-9, paragraph (3)), art-328-9/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-9/par-3
- art-328-9/par-4: 前三項 → 地方税法 第三百二十八条の九第一項 (Article 328-9, paragraph (1)), art-328-9/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-9/par-1
- art-328-9/par-4: 前三項 → 地方税法 第三百二十八条の九第二項 (Article 328-9, paragraph (2)), art-328-9/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-9/par-2
- art-328-9/par-4: 前三項 → 地方税法 第三百二十八条の九第三項 (Article 328-9, paragraph (3)), art-328-9/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-9/par-3
- art-328-10/par-1: 前条 → 地方税法 第三百二十八条の九 (Article 328-9), art-328-9 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-9
- art-328-10/par-1: 本条 → 地方税法 第三百二十八条の十 (Article 328-10), art-328-10 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-10
- art-328-10/par-1: 次条 → 地方税法 第三百二十八条の十一 (Article 328-11), art-328-11 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328-11#art-328-11
- art-328-10/par-1: 第三百二十八条の十二 → 地方税法 第三百二十八条の十二 (Article 328-12), art-328-12 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328-11#art-328-12
- art-328-10/par-1: 第三百二十九条第一項 → 地方税法 第三百二十九条第一項 (Article 329, paragraph (1)), art-329/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328-13#art-329/par-1
- art-328-10/par-2: 前項 → 地方税法 第三百二十八条の十第一項 (Article 328-10, paragraph (1)), art-328-10/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-10/par-1
- art-328-10/par-2: 第三百二十八条の五第二項 → 地方税法 第三百二十八条の五第二項 (Article 328-5, paragraph (2)), art-328-5/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-5/par-2
- art-328-10/par-2: 同条第三項 → 地方税法 第三百二十八条の五第三項 (Article 328-5, paragraph (3)), art-328-5/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-5/par-3
- art-328-10/par-2: 第三百二十一条の五の二 → 地方税法 第三百二十一条の五の二 (Article 321-5-2), art-321-5-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-4#art-321-5-2
- art-328-10/par-3: 前条 → 地方税法 第三百二十八条の九 (Article 328-9), art-328-9 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-9
- art-328-10/par-3: 前項 → 地方税法 第三百二十八条の十第二項 (Article 328-10, paragraph (2)), art-328-10/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-10/par-2
- art-328-11/par-1: 次項 → 地方税法 第三百二十八条の十一第二項 (Article 328-11, paragraph (2)), art-328-11/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328-11#art-328-11/par-2
- art-328-11/par-1: 第八項 → 地方税法 第三百二十八条の十一第八項 (Article 328-11, paragraph (8)), art-328-11/par-8 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328-11#art-328-11/par-8
- art-328-11/par-1: この項 → 地方税法 第三百二十八条の十一第一項 (Article 328-11, paragraph (1)), art-328-11/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328-11#art-328-11/par-1
- art-328-11/par-1: 第三百二十八条の九第一項 → 地方税法 第三百二十八条の九第一項 (Article 328-9, paragraph (1)), art-328-9/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-9/par-1
- art-328-11/par-1: 第三項 → 地方税法 第三百二十八条の九第三項 (Article 328-9, paragraph (3)), art-328-9/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-9/par-3
- art-328-11/par-2/item-1: 第三百二十八条の九第二項 → 地方税法 第三百二十八条の九第二項 (Article 328-9, paragraph (2)), art-328-9/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-9/par-2
- art-328-11/par-2/item-2: 第三百二十八条の九第一項 → 地方税法 第三百二十八条の九第一項 (Article 328-9, paragraph (1)), art-328-9/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-9/par-1
- art-328-11/par-2/item-2: 第三項 → 地方税法 第三百二十八条の九第三項 (Article 328-9, paragraph (3)), art-328-9/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-9/par-3
- art-328-11/par-2/item-3: 第三百二十八条の九第二項 → 地方税法 第三百二十八条の九第二項 (Article 328-9, paragraph (2)), art-328-9/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-9/par-2
- art-328-11/par-2/item-3: 同条第三項 → 地方税法 第三百二十八条の九第三項 (Article 328-9, paragraph (3)), art-328-9/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-9/par-3
- art-328-11/par-3: 前項 → 地方税法 第三百二十八条の十一第二項 (Article 328-11, paragraph (2)), art-328-11/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328-11#art-328-11/par-2
- art-328-11/par-3: 第八項 → 地方税法 第三百二十八条の十一第八項 (Article 328-11, paragraph (8)), art-328-11/par-8 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328-11#art-328-11/par-8
- art-328-11/par-3: 次項 → 地方税法 第三百二十八条の十一第四項 (Article 328-11, paragraph (4)), art-328-11/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328-11#art-328-11/par-4
- art-328-11/par-3: 第五項 → 地方税法 第三百二十八条の十一第五項 (Article 328-11, paragraph (5)), art-328-11/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328-11#art-328-11/par-5
- art-328-11/par-3: 同項第二号 → 地方税法 第三百二十八条の十一第二項第二号 (Article 328-11, paragraph (2), item (ii)), art-328-11/par-2/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328-11#art-328-11/par-2/item-2
- art-328-11/par-3: 第三号 → 地方税法 第三百二十八条の十一第二項第三号 (Article 328-11, paragraph (2), item (iii)), art-328-11/par-2/item-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328-11#art-328-11/par-2/item-3
- art-328-11/par-3: 第三百二十八条の九第一項から第三項まで → 地方税法 第三百二十八条の九第一項 (Article 328-9, paragraph (1)), art-328-9/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-9/par-1
- art-328-11/par-3: 第三百二十八条の九第一項から第三項まで → 地方税法 第三百二十八条の九第二項 (Article 328-9, paragraph (2)), art-328-9/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-9/par-2
- art-328-11/par-3: 第三百二十八条の九第一項から第三項まで → 地方税法 第三百二十八条の九第三項 (Article 328-9, paragraph (3)), art-328-9/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-9/par-3
- art-328-11/par-4: 第二項 → 地方税法 第三百二十八条の十一第二項 (Article 328-11, paragraph (2)), art-328-11/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328-11#art-328-11/par-2
- art-328-11/par-4: 前二項 → 地方税法 第三百二十八条の十一第三項 (Article 328-11, paragraph (3)), art-328-11/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328-11#art-328-11/par-3
- art-328-11/par-5: 第二項 → 地方税法 第三百二十八条の十一第二項 (Article 328-11, paragraph (2)), art-328-11/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328-11#art-328-11/par-2
- art-328-11/par-5: 前三項 → 地方税法 第三百二十八条の十一第三項 (Article 328-11, paragraph (3)), art-328-11/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328-11#art-328-11/par-3
- art-328-11/par-5: 前三項 → 地方税法 第三百二十八条の十一第四項 (Article 328-11, paragraph (4)), art-328-11/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328-11#art-328-11/par-4
- art-328-11/par-5/item-1: 次号 → 地方税法 第三百二十八条の十一第五項第二号 (Article 328-11, paragraph (5), item (ii)), art-328-11/par-5/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328-11#art-328-11/par-5/item-2
- art-328-11/par-5/item-1: 第三百二十八条の九第一項から第三項まで → 地方税法 第三百二十八条の九第一項 (Article 328-9, paragraph (1)), art-328-9/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-9/par-1
- art-328-11/par-5/item-1: 第三百二十八条の九第一項から第三項まで → 地方税法 第三百二十八条の九第二項 (Article 328-9, paragraph (2)), art-328-9/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-9/par-2
- art-328-11/par-5/item-1: 第三百二十八条の九第一項から第三項まで → 地方税法 第三百二十八条の九第三項 (Article 328-9, paragraph (3)), art-328-9/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-9/par-3
- art-328-11/par-5/item-1: 次項 → 地方税法 第三百二十八条の十一第六項 (Article 328-11, paragraph (6)), art-328-11/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328-11#art-328-11/par-6
- art-328-11/par-5/item-1: 次条第三項第一号 → 地方税法 第三百二十八条の十二第三項第一号 (Article 328-12, paragraph (3), item (i)), art-328-12/par-3/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328-11#art-328-12/par-3/item-1
- art-328-11/par-5/item-2: 第三百二十八条の九第一項から第三項まで → 地方税法 第三百二十八条の九第一項 (Article 328-9, paragraph (1)), art-328-9/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-9/par-1
- art-328-11/par-5/item-2: 第三百二十八条の九第一項から第三項まで → 地方税法 第三百二十八条の九第二項 (Article 328-9, paragraph (2)), art-328-9/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-9/par-2
- art-328-11/par-5/item-2: 第三百二十八条の九第一項から第三項まで → 地方税法 第三百二十八条の九第三項 (Article 328-9, paragraph (3)), art-328-9/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-9/par-3
- art-328-11/par-5/item-2: 次条第二項 → 地方税法 第三百二十八条の十二第二項 (Article 328-12, paragraph (2)), art-328-12/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328-11#art-328-12/par-2
- art-328-11/par-5/item-2: この号 → 地方税法 第三百二十八条の十一第五項第二号 (Article 328-11, paragraph (5), item (ii)), art-328-11/par-5/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328-11#art-328-11/par-5/item-2
- art-328-11/par-5/item-2: 次条第三項第二号 → 地方税法 第三百二十八条の十二第三項第二号 (Article 328-12, paragraph (3), item (ii)), art-328-12/par-3/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328-11#art-328-12/par-3/item-2
- art-328-11/par-6: 第二項 → 地方税法 第三百二十八条の十一第二項 (Article 328-11, paragraph (2)), art-328-11/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328-11#art-328-11/par-2
- art-328-11/par-6: 同項から第四項まで → 地方税法 第三百二十八条の十一第三項 (Article 328-11, paragraph (3)), art-328-11/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328-11#art-328-11/par-3
- art-328-11/par-6: 同項から第四項まで → 地方税法 第三百二十八条の十一第四項 (Article 328-11, paragraph (4)), art-328-11/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328-11#art-328-11/par-4
- art-328-11/par-7: 第一項 → 地方税法 第三百二十八条の十一第一項 (Article 328-11, paragraph (1)), art-328-11/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328-11#art-328-11/par-1
- art-328-11/par-7: 第二項 → 地方税法 第三百二十八条の十一第二項 (Article 328-11, paragraph (2)), art-328-11/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328-11#art-328-11/par-2
- art-328-11/par-8: 第二項 → 地方税法 第三百二十八条の十一第二項 (Article 328-11, paragraph (2)), art-328-11/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328-11#art-328-11/par-2
- art-328-11/par-8: 第六項 → 地方税法 第三百二十八条の十一第六項 (Article 328-11, paragraph (6)), art-328-11/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328-11#art-328-11/par-6
- art-328-12/par-1: 前条第一項 → 地方税法 第三百二十八条の十一第一項 (Article 328-11, paragraph (1)), art-328-11/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328-11#art-328-11/par-1
- art-328-12/par-1: 第二十条の九の三第三項 → 地方税法 第二十条の九の三第三項 (Article 20-9-3, paragraph (3)), art-20-9-3/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-1/sec-14/from-art-20-9-3#art-20-9-3/par-3
- art-328-12/par-1: 次項 → 地方税法 第三百二十八条の十二第二項 (Article 328-12, paragraph (2)), art-328-12/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328-11#art-328-12/par-2
- art-328-12/par-2: 前条第二項 → 地方税法 第三百二十八条の十一第二項 (Article 328-11, paragraph (2)), art-328-11/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328-11#art-328-11/par-2
- art-328-12/par-3: 前二項 → 地方税法 第三百二十八条の十二第一項 (Article 328-12, paragraph (1)), art-328-12/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328-11#art-328-12/par-1
- art-328-12/par-3: 前二項 → 地方税法 第三百二十八条の十二第二項 (Article 328-12, paragraph (2)), art-328-12/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328-11#art-328-12/par-2
- art-328-12/par-3: 第一号 → 地方税法 第三百二十八条の十二第三項第一号 (Article 328-12, paragraph (3), item (i)), art-328-12/par-3/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328-11#art-328-12/par-3/item-1
- art-328-12/par-3/item-1: 前二項 → 地方税法 第三百二十八条の十二第一項 (Article 328-12, paragraph (1)), art-328-12/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328-11#art-328-12/par-1
- art-328-12/par-3/item-1: 前二項 → 地方税法 第三百二十八条の十二第二項 (Article 328-12, paragraph (2)), art-328-12/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328-11#art-328-12/par-2
- art-328-12/par-3/item-1: 第三百二十八条の九第一項から第三項まで → 地方税法 第三百二十八条の九第一項 (Article 328-9, paragraph (1)), art-328-9/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-9/par-1
- art-328-12/par-3/item-1: 第三百二十八条の九第一項から第三項まで → 地方税法 第三百二十八条の九第二項 (Article 328-9, paragraph (2)), art-328-9/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-9/par-2
- art-328-12/par-3/item-1: 第三百二十八条の九第一項から第三項まで → 地方税法 第三百二十八条の九第三項 (Article 328-9, paragraph (3)), art-328-9/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-9/par-3
- art-328-12/par-3/item-2: 第三百二十八条の九第一項から第三項まで → 地方税法 第三百二十八条の九第一項 (Article 328-9, paragraph (1)), art-328-9/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-9/par-1
- art-328-12/par-3/item-2: 第三百二十八条の九第一項から第三項まで → 地方税法 第三百二十八条の九第二項 (Article 328-9, paragraph (2)), art-328-9/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-9/par-2
- art-328-12/par-3/item-2: 第三百二十八条の九第一項から第三項まで → 地方税法 第三百二十八条の九第三項 (Article 328-9, paragraph (3)), art-328-9/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-9/par-3
- art-328-12/par-4: 前二項 → 地方税法 第三百二十八条の十二第二項 (Article 328-12, paragraph (2)), art-328-12/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328-11#art-328-12/par-2
- art-328-12/par-4: 前二項 → 地方税法 第三百二十八条の十二第三項 (Article 328-12, paragraph (3)), art-328-12/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328-11#art-328-12/par-3
- art-328-12/par-4: 前条第六項 → 地方税法 第三百二十八条の十一第六項 (Article 328-11, paragraph (6)), art-328-11/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328-11#art-328-11/par-6
- art-328-12/par-5: 第一項 → 地方税法 第三百二十八条の十二第一項 (Article 328-12, paragraph (1)), art-328-12/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328-11#art-328-12/par-1
- art-328-12/par-5: 第二項 → 地方税法 第三百二十八条の十二第二項 (Article 328-12, paragraph (2)), art-328-12/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328-11#art-328-12/par-2
- art-328-13/par-1: 第三百二十八条の六第二項 → 地方税法 第三百二十八条の六第二項 (Article 328-6, paragraph (2)), art-328-6/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-6/par-2
- art-328-13/par-1: 第三百二十八条の二 → 地方税法 第三百二十八条の二 (Article 328-2), art-328-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-2
- art-328-13/par-1: 第三百二十八条の三 → 地方税法 第三百二十八条の三 (Article 328-3), art-328-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-3
- art-328-13/par-1: 第三百二十八条の五第二項 → 地方税法 第三百二十八条の五第二項 (Article 328-5, paragraph (2)), art-328-5/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-5/par-2
- art-328-13/par-1: 第三百二十八条の四 → 地方税法 第三百二十八条の四 (Article 328-4), art-328-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-4
- art-328-13/par-1: 第三百十九条の二から第三百二十一条の二まで → 地方税法 第三百十九条の二 (Article 319-2), art-319-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-319-2
- art-328-13/par-1: 第三百十九条の二から第三百二十一条の二まで → 地方税法 第三百二十条 (Article 320), art-320 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-320
- art-328-13/par-1: 第三百十九条の二から第三百二十一条の二まで → 地方税法 第三百二十一条 (Article 321), art-321 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-317-6#art-321
- art-328-13/par-1: 第三百十九条の二から第三百二十一条の二まで → 地方税法 第三百二十一条の二 (Article 321-2), art-321-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-2#art-321-2
- art-328-13/par-2: 前項 → 地方税法 第三百二十八条の十三第一項 (Article 328-13, paragraph (1)), art-328-13/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328-13#art-328-13/par-1
- art-328-13/par-2: 第三百二十八条の五第二項 → 地方税法 第三百二十八条の五第二項 (Article 328-5, paragraph (2)), art-328-5/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-5/par-2
- art-328-13/par-2: 同条第三項 → 地方税法 第三百二十八条の五第三項 (Article 328-5, paragraph (3)), art-328-5/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-5/par-3
- art-328-13/par-2: 第三百二十一条の五の二 → 地方税法 第三百二十一条の五の二 (Article 321-5-2), art-321-5-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-4#art-321-5-2
- art-328-13/par-3: 第一項 → 地方税法 第三百二十八条の十三第一項 (Article 328-13, paragraph (1)), art-328-13/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328-13#art-328-13/par-1
- art-328-13/par-3: 前項 → 地方税法 第三百二十八条の十三第二項 (Article 328-13, paragraph (2)), art-328-13/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328-13#art-328-13/par-2
- art-328-13/par-4: 第一項 → 地方税法 第三百二十八条の十三第一項 (Article 328-13, paragraph (1)), art-328-13/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328-13#art-328-13/par-1
- art-328-14/par-1: 第三百二十八条の五第一項 → 地方税法 第三百二十八条の五第一項 (Article 328-5, paragraph (1)), art-328-5/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-5/par-1
- art-328-15/par-1: 第三百二十八条から前条まで → 地方税法 第三百二十八条 (Article 328), art-328 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328
- art-328-15/par-1: 第三百二十八条から前条まで → 地方税法 第三百二十八条の十 (Article 328-10), art-328-10 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-10
- art-328-15/par-1: 第三百二十八条から前条まで → 地方税法 第三百二十八条の十一 (Article 328-11), art-328-11 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328-11#art-328-11
- art-328-15/par-1: 第三百二十八条から前条まで → 地方税法 第三百二十八条の十二 (Article 328-12), art-328-12 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328-11#art-328-12
- art-328-15/par-1: 第三百二十八条から前条まで → 地方税法 第三百二十八条の十三 (Article 328-13), art-328-13 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328-13#art-328-13
- art-328-15/par-1: 第三百二十八条から前条まで → 地方税法 第三百二十八条の十四 (Article 328-14), art-328-14 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328-13#art-328-14
- art-328-15/par-1: 第三百二十八条から前条まで → 地方税法 第三百二十八条の二 (Article 328-2), art-328-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-2
- art-328-15/par-1: 第三百二十八条から前条まで → 地方税法 第三百二十八条の三 (Article 328-3), art-328-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-3
- art-328-15/par-1: 第三百二十八条から前条まで → 地方税法 第三百二十八条の四 (Article 328-4), art-328-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-4
- art-328-15/par-1: 第三百二十八条から前条まで → 地方税法 第三百二十八条の五 (Article 328-5), art-328-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-5
- art-328-15/par-1: 第三百二十八条から前条まで → 地方税法 第三百二十八条の六 (Article 328-6), art-328-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-6
- art-328-15/par-1: 第三百二十八条から前条まで → 地方税法 第三百二十八条の七 (Article 328-7), art-328-7 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-7
- art-328-15/par-1: 第三百二十八条から前条まで → 地方税法 第三百二十八条の八 (Article 328-8), art-328-8 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-8
- art-328-15/par-1: 第三百二十八条から前条まで → 地方税法 第三百二十八条の九 (Article 328-9), art-328-9 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-9
- art-328-16/par-1: 第三百二十八条の五第二項 → 地方税法 第三百二十八条の五第二項 (Article 328-5, paragraph (2)), art-328-5/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-5/par-2
- art-328-16/par-2/item-1: 第三百二十八条の十四 → 地方税法 第三百二十八条の十四 (Article 328-14), art-328-14 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328-13#art-328-14
- art-328-16/par-2/item-2: 第三百二十八条の十四 → 地方税法 第三百二十八条の十四 (Article 328-14), art-328-14 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328-13#art-328-14
- art-328-16/par-3: 第一項 → 地方税法 第三百二十八条の十六第一項 (Article 328-16, paragraph (1)), art-328-16/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328-13#art-328-16/par-1
- art-328-16/par-4: 第一項 → 地方税法 第三百二十八条の十六第一項 (Article 328-16, paragraph (1)), art-328-16/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328-13#art-328-16/par-1
- art-328-16/par-4: 第二項 → 地方税法 第三百二十八条の十六第二項 (Article 328-16, paragraph (2)), art-328-16/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328-13#art-328-16/par-2
- art-328-16/par-5: 前項 → 地方税法 第三百二十八条の十六第四項 (Article 328-16, paragraph (4)), art-328-16/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328-13#art-328-16/par-4
- art-328-16/par-5: 第一項 → 地方税法 第三百二十八条の十六第一項 (Article 328-16, paragraph (1)), art-328-16/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328-13#art-328-16/par-1
- art-328-16/par-6: 第四項 → 地方税法 第三百二十八条の十六第四項 (Article 328-16, paragraph (4)), art-328-16/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328-13#art-328-16/par-4
- art-329/par-1: 第三百二十一条の十一 → 地方税法 第三百二十一条の十一 (Article 321-11), art-321-11 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-321-8-2#art-321-11
- art-329/par-1: 第三百二十八条の九 → 地方税法 第三百二十八条の九 (Article 328-9), art-328-9 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328-9
- art-329/par-2: 第十五条の四第一項 → 地方税法 第十五条の四第一項 (Article 15-4, paragraph (1)), art-15-4/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-1/sec-8/from-art-15-2-3#art-15-4/par-1
- art-329/par-2: 前項 → 地方税法 第三百二十九条第一項 (Article 329, paragraph (1)), art-329/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328-13#art-329/par-1
- art-329/par-3: 第一項 → 地方税法 第三百二十九条第一項 (Article 329, paragraph (1)), art-329/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-328-13#art-329/par-1
- art-331/par-2: 前項 → 地方税法 第三百三十一条第一項 (Article 331, paragraph (1)), art-331/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-331#art-331/par-1
- art-331/par-2: 同項第一号 → 地方税法 第三百三十一条第一項第一号 (Article 331, paragraph (1), item (i)), art-331/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-331#art-331/par-1/item-1
- art-331/par-3: 第一項第一号 → 地方税法 第三百三十一条第一項第一号 (Article 331, paragraph (1), item (i)), art-331/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-331#art-331/par-1/item-1
- art-331/par-3: 第十三条の二第一項 → 地方税法 第十三条の二第一項 (Article 13-2, paragraph (1)), art-13-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-1/sec-6#art-13-2/par-1
- art-331/par-4: 破産法第百十四条第一号 → 破産法 第百十四条第一項第一号 (Article 114, paragraph (1), item (i)), art-114/par-1/item-1 — https://japanlaw.org/en/bankruptcy-act/art-114/par-1/item-1 · https://japanlaw.org/l/416AC0000000075/art-114/par-1/item-1
- art-331/par-5: 第一項から第三項まで → 地方税法 第三百三十一条第一項 (Article 331, paragraph (1)), art-331/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-331#art-331/par-1
- art-331/par-5: 第一項から第三項まで → 地方税法 第三百三十一条第二項 (Article 331, paragraph (2)), art-331/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-331#art-331/par-2
- art-331/par-5: 第一項から第三項まで → 地方税法 第三百三十一条第三項 (Article 331, paragraph (3)), art-331/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-331#art-331/par-3
- art-331/par-5: 国税徴収法第八十六条第一項 → e-Gov law 334AC0000000147, 第八十六条第一項 (Article 86, paragraph (1)), art-86/par-1 — not held in this collection
- art-331/par-6: 前各項 → 地方税法 第三百三十一条第一項 (Article 331, paragraph (1)), art-331/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-331#art-331/par-1
- art-331/par-6: 前各項 → 地方税法 第三百三十一条第二項 (Article 331, paragraph (2)), art-331/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-331#art-331/par-2
- art-331/par-6: 前各項 → 地方税法 第三百三十一条第三項 (Article 331, paragraph (3)), art-331/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-331#art-331/par-3
- art-331/par-6: 前各項 → 地方税法 第三百三十一条第四項 (Article 331, paragraph (4)), art-331/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-331#art-331/par-4
- art-331/par-6: 前各項 → 地方税法 第三百三十一条第五項 (Article 331, paragraph (5)), art-331/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-331#art-331/par-5
- art-331/par-7: 前各項 → 地方税法 第三百三十一条第一項 (Article 331, paragraph (1)), art-331/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-331#art-331/par-1
- art-331/par-7: 前各項 → 地方税法 第三百三十一条第二項 (Article 331, paragraph (2)), art-331/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-331#art-331/par-2
- art-331/par-7: 前各項 → 地方税法 第三百三十一条第三項 (Article 331, paragraph (3)), art-331/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-331#art-331/par-3
- art-331/par-7: 前各項 → 地方税法 第三百三十一条第四項 (Article 331, paragraph (4)), art-331/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-331#art-331/par-4
- art-331/par-7: 前各項 → 地方税法 第三百三十一条第五項 (Article 331, paragraph (5)), art-331/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-331#art-331/par-5
- art-331/par-7: 前各項 → 地方税法 第三百三十一条第六項 (Article 331, paragraph (6)), art-331/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-331#art-331/par-6
- art-332/par-2: 前項 → 地方税法 第三百三十二条第一項 (Article 332, paragraph (1)), art-332/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-331#art-332/par-1
- art-332/par-3: 前二項 → 地方税法 第三百三十二条第一項 (Article 332, paragraph (1)), art-332/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-331#art-332/par-1
- art-332/par-3: 前二項 → 地方税法 第三百三十二条第二項 (Article 332, paragraph (2)), art-332/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-331#art-332/par-2
- art-332/par-4: 前三項 → 地方税法 第三百三十二条第一項 (Article 332, paragraph (1)), art-332/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-331#art-332/par-1
- art-332/par-4: 前三項 → 地方税法 第三百三十二条第二項 (Article 332, paragraph (2)), art-332/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-331#art-332/par-2
- art-332/par-4: 前三項 → 地方税法 第三百三十二条第三項 (Article 332, paragraph (3)), art-332/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-331#art-332/par-3
- art-332/par-5: 前項 → 地方税法 第三百三十二条第四項 (Article 332, paragraph (4)), art-332/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-331#art-332/par-4
- art-332-2/par-1: 第三百三十一条第六項 → 地方税法 第三百三十一条第六項 (Article 331, paragraph (6)), art-331/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-331#art-331/par-6
- art-332-2/par-1: 国税徴収法第七十二条の二第一項 → e-Gov law 334AC0000000147, 第七十二条の二第一項 (Article 72-2, paragraph (1)), art-72-2/par-1 — not held in this collection
- art-332-2/par-2: 前項 → 地方税法 第三百三十二条の二第一項 (Article 332-2, paragraph (1)), art-332-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-331#art-332-2/par-1
- art-332-2/par-3: 前項 → 地方税法 第三百三十二条の二第二項 (Article 332-2, paragraph (2)), art-332-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-331#art-332-2/par-2
- art-333/par-1/item-1: 第三百三十一条第六項 → 地方税法 第三百三十一条第六項 (Article 331, paragraph (6)), art-331/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-331#art-331/par-6
- art-333/par-1/item-1: 国税徴収法第百四十一条 → e-Gov law 334AC0000000147, 第百四十一条 (Article 141), art-141 — not held in this collection
- art-333/par-1/item-2: 第三百三十一条第六項 → 地方税法 第三百三十一条第六項 (Article 331, paragraph (6)), art-331/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-331#art-331/par-6
- art-333/par-1/item-2: 国税徴収法第百四十一条 → e-Gov law 334AC0000000147, 第百四十一条 (Article 141), art-141 — not held in this collection
- art-333/par-1/item-2: 次号 → 地方税法 第三百三十三条第一項第三号 (Article 333, paragraph (1), item (iii)), art-333/par-1/item-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-331#art-333/par-1/item-3
- art-333/par-1/item-3: 第三百三十一条第六項 → 地方税法 第三百三十一条第六項 (Article 331, paragraph (6)), art-331/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-331#art-331/par-6
- art-333/par-1/item-3: 国税徴収法第百四十一条 → e-Gov law 334AC0000000147, 第百四十一条 (Article 141), art-141 — not held in this collection
- art-333/par-2: 前項 → 地方税法 第三百三十三条第一項 (Article 333, paragraph (1)), art-333/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-331#art-333/par-1
- art-333/par-3: 前項 → 地方税法 第三百三十三条第二項 (Article 333, paragraph (2)), art-333/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-331#art-333/par-2
- art-334/par-1: 第三百三十一条第六項 → 地方税法 第三百三十一条第六項 (Article 331, paragraph (6)), art-331/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002/text/ch-3/sec-1/from-art-331#art-331/par-6
- art-334/par-1: 国税徴収法第九十九条の二 → e-Gov law 334AC0000000147, 第九十九条の二 (Article 99-2), art-99-2 — not held in this collection
- art-334/par-1: 同法第百九条第四項 → e-Gov law 334AC0000000147, 第百九条第四項 (Article 109, paragraph (4)), art-109/par-4 — not held in this collection
---
## Sources
- e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text as 令和八年法律第二号 leaves it, from 2027-04-01 (https://laws.e-gov.go.jp/law/325AC0000000226/20270401_508AC0000000002), retrieved 2026-10-27
- Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-031, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-041, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-046, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-061, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-096, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-131, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T202151-131, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-136, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T202151-136, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-141, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T202151-141, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-146, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T202151-146, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-151, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T202151-151, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-156, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T202151-156, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-002, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-003, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-021, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-024, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-025, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-028, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-029, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-031, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-032, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-036, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-037, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-038, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-039, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-040, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-063, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-067, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-086, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-099, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-103, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-104, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-105, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T214204-105, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-106, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T214204-106, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-107, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-108, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-109, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-110, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-111, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T214204-111, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-112, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-113, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-114, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-115, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-116, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T214204-116, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-117, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-118, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-119, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-120, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-121, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T214204-121, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-122, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-123, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-124, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261028T042522-002, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261028T042522-002, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation of amended wording, batch local-tax-act-amendments-20261027T202151-001, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation of amended wording, batch local-tax-act-amendments-20261027T214204-001, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation of amended wording corrected on review, batch local-tax-act-amendments-20261027T214204-001, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation of amended wording, batch local-tax-act-amendments-20261027T214204-002, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation of amended wording, batch local-tax-act-amendments-20261027T214204-006, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation of amended wording corrected on review, batch local-tax-act-amendments-20261027T214204-006, translated 2026-10-28
- This site's parser, version 218 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27