# Supplementary Provisions, Article 5-4, paragraph (1), its wordings — Local Tax Act This is the Markdown twin of https://japanlaw.org/en/local-tax-act/history/suppl-3251-226/art-5-4/par-1. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. How the wording of Supplementary Provisions, Article 5-4, paragraph (1) (附則第五条の四第一項) changed with each amendment, and how it will change. - Law: Local Tax Act (地方税法) — https://japanlaw.org/en/local-tax-act - Provision: Supplementary Provisions, Article 5-4, paragraph (1) (附則第五条の四第一項) — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5-4/par-1 (as Markdown: https://japanlaw.org/md/en/local-tax-act/suppl-3251-226/art-5-4/par-1) - The law's amendments: https://japanlaw.org/en/local-tax-act/amendments - 2 wordings, oldest first. ## 1. Before Act No. 2 of 2026 - State: In force Japanese: > 道府県は、平成二十二年度から令和二十年度までの各年度分の個人の道府県民税に限り、所得割の納税義務者が前年分の所得税につき租税特別措置法第四十一条又は第四十一条の二の二の規定の適用を受けた場合（同法第四十一条第一項に規定する居住年（以下この条及び附則第四十五条において「居住年」という。）が平成二十一年から令和七年までの各年である場合に限る。）には、第一号に掲げる金額から第二号に掲げる金額を控除した金額（当該金額が零を下回る場合には、零とする。）の五分の二（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、五分の一）に相当する金額（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三十五条及び第三十七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、当該控除額が当該納税義務者の前年分の所得税に係る所得税法第八十九条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（居住年が平成二十八年から令和七年までの各年である場合には、当該納税義務者の前年分の所得税に係る同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。）を加算した額）の百分の二（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、百分の一）に相当する金額（当該金額が三万九千円（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、一万九千五百円）を超える場合には、三万九千円（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、一万九千五百円）。以下この項において「控除限度額」という。）を超えるときは、当該控除額は、当該控除限度額に相当する金額とする。 English (Machine translation, not official): > A prefecture is, limited to individual prefectural inhabitant tax for each fiscal year from fiscal year 2010 to fiscal year 2038, in the case where a person liable for the income levy has received the application of Article 41 or Article 41-2-2 of the Act on Special Measures Concerning Taxation with respect to income tax for the previous year (limited to the case where the year of moving in prescribed in Article 41, paragraph (1) of that Act (referred to as the "year of moving in" in this Article and Article 45 of the Supplementary Provisions) is each year from 2009 to 2025), to deduct the amount equivalent to two-fifths (one-fifth where the person liable for tax has an address within the area of a designated city) of the amount obtained by deducting the amount listed in item (ii) from the amount listed in item (i) (zero where that amount is less than zero) (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 35 and Article 37 are applied. In this case, where that amount of deduction exceeds the amount equivalent to 2 percent (1 percent where the person has an address within the area of a designated city) of the total of the taxable gross income, taxable retirement income and taxable timber income prescribed in Article 89, paragraph (2) of the Income Tax Act relating to the income tax for the previous year of that person liable for tax (where the year of moving in is each year from 2016 to 2025, the amount obtained by adding the amount obtained by deducting 480,000 yen from the amount of the basic personal exemption prescribed in Article 86, paragraph (2) of that 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) (zero, where the amount so obtained is less than zero)) (where that amount exceeds 39,000 yen (19,500 yen where the person has an address within the area of a designated city), 39,000 yen (19,500 yen where the person has an address within the area of a designated city); referred to as the "maximum credit" in this paragraph), that amount of deduction is the amount equivalent to that maximum credit. ## 2. 1 January 2027 — Act No. 2 of 2026 - State: Not yet in force - Takes effect: 1 January 2027 - The amendment: Reworded (Act No. 2 of 2026) — https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002 Japanese: > 道府県は、平成二十二年度から令和二十五年度までの各年度分の個人の道府県民税に限り、所得割の納税義務者が前年分の所得税につき租税特別措置法第四十一条又は第四十一条の二の二の規定の適用を受けた場合（同法第四十一条第一項に規定する居住年（以下この条及び附則第四十五条において「居住年」という。）が平成二十一年から令和十二年までの各年である場合に限る。）には、第一号に掲げる金額から第二号に掲げる金額を控除した金額（当該金額が零を下回る場合には、零とする。）の五分の二（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、五分の一）に相当する金額（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三十五条及び第三十七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、当該控除額が当該納税義務者の前年分の所得税に係る所得税法第八十九条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（居住年が平成二十八年から令和七年までの各年である場合には、当該納税義務者の前年分の所得税に係る同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。）を加算した額）の百分の二（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、百分の一）に相当する金額（当該金額が三万九千円（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、一万九千五百円）を超える場合には、三万九千円（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、一万九千五百円）。以下この項において「控除限度額」という。）を超えるときは、当該控除額は、当該控除限度額に相当する金額とする。 English (Machine translation, not official): > A prefecture is, limited to individual prefectural inhabitant tax for each fiscal year from fiscal year 2010 to fiscal year 2043, in the case where a person liable for the income levy has received the application of Article 41 or Article 41-2-2 of the Act on Special Measures Concerning Taxation with respect to income tax for the previous year (limited to the case where the year of moving in prescribed in Article 41, paragraph (1) of that Act (referred to as the "year of moving in" in this Article and Article 45 of the Supplementary Provisions) is each year from 2009 to 2030), to deduct the amount equivalent to two-fifths (one-fifth where the person liable for tax has an address within the area of a designated city) of the amount obtained by deducting the amount listed in item (ii) from the amount listed in item (i) (zero where that amount is less than zero) (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 35 and Article 37 are applied. In this case, where that amount of deduction exceeds the amount equivalent to 2 percent (1 percent where the person has an address within the area of a designated city) of the total of the taxable gross income, taxable retirement income and taxable timber income prescribed in Article 89, paragraph (2) of the Income Tax Act relating to the income tax for the previous year of that person liable for tax (where the year of moving in is each year from 2016 to 2025, the amount obtained by adding the amount obtained by deducting 480,000 yen from the amount of the basic personal exemption prescribed in Article 86, paragraph (2) of that 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) (zero, where the amount so obtained is less than zero)) (where that amount exceeds 39,000 yen (19,500 yen where the person has an address within the area of a designated city), 39,000 yen (19,500 yen where the person has an address within the area of a designated city); referred to as the "maximum credit" in this paragraph), that amount of deduction is the amount equivalent to that maximum credit. --- ## Sources - The dates and the amending laws: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/325AC0000000226) - English name of the law: Japanese Law Translation, Ministry of Justice (https://www.japaneselawtranslation.go.jp/en/laws/view/487) - English titles of the amending laws: Written for this site with AI - The Japanese text before: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/325AC0000000226/20270101_507AC0000000007) - The Japanese text after: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/325AC0000000226/20270101_508AC0000000002)