# 地方税法 / Local Tax Act — 第五条の七 (Supplementary Provisions, Article 5-7) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5-7. 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. - 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: 第五条の七 (Supplementary Provisions, Article 5-7)（寄附金税額控除の対象となる寄附金の特例） — address `suppl-3251-226/art-5-7` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5-7 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-7 - Every provision below carries its address and both URLs 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. --- ### 第五条の七（寄附金税額控除の対象となる寄附金の特例） — Special Provisions on Donations Eligible for the Donation Tax Credit caption: machine translation, not official suppl-3251-226/art-5-7 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-7 **第一項** 租税特別措置法第四条の五第一項の規定の適用がある場合における第三十七条の二第一項及び第十一項並びに附則第五条の五第一項の規定の適用については、第三十七条の二第一項中「次に掲げる寄附金」とあるのは「次に掲げる寄附金（租税特別措置法第四条の五第一項の規定の適用を受けた同項に規定する利子等の金額のうち当該寄附金の支出に充てられたものとして政令で定めるところにより計算した金額に相当する部分を除く。）」と、「に特例控除対象寄附金」とあるのは「に特例控除対象寄附金（同項の規定の適用を受けた同項に規定する利子等の金額のうち当該特例控除対象寄附金の支出に充てられたものとして政令で定めるところにより計算した金額に相当する部分を除く。）」と、同条第十一項及び附則第五条の五第一項中「特例控除対象寄附金」とあるのは「特例控除対象寄附金（租税特別措置法第四条の五第一項の規定の適用を受けた同項に規定する利子等の金額のうち当該特例控除対象寄附金の支出に充てられたものとして政令で定めるところにより計算した金額に相当する部分を除く。）」とする。 suppl-3251-226/art-5-7/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-7/par-1 With regard to the application of Article 37-2, paragraphs (1) and (11) and Article 5-5, paragraph (1) of the Supplementary Provisions where Article 4-5, paragraph (1) of the Act on Special Measures Concerning Taxation applies, in Article 37-2, paragraph (1), "a donation listed below" is deemed to be replaced with "a donation listed below (excluding the portion equivalent to the amount, among the amount of interest, etc. prescribed in Article 4-5, paragraph (1) of the Act on Special Measures Concerning Taxation that received the application of that paragraph, calculated as provided by Cabinet Order as having been allocated to the payment of those donations)" and "paid donations eligible for the special deduction" with "paid donations eligible for the special deduction (excluding the portion equivalent to the amount, among the amount of interest, etc. prescribed in Article 4-5, paragraph (1) of the Act on Special Measures Concerning Taxation that received the application of that paragraph, calculated as provided by Cabinet Order as having been allocated to the payment of those donations eligible for the special deduction)", and in paragraph (11) of that Article and Article 5-5, paragraph (1) of the Supplementary Provisions, "donations eligible for the special deduction" is deemed to be replaced with "donations eligible for the special deduction (excluding the portion equivalent to the amount, among the amount of interest, etc. prescribed in Article 4-5, paragraph (1) of the Act on Special Measures Concerning Taxation that received the application of that paragraph, calculated as provided by Cabinet Order as having been allocated to the payment of those donations eligible for the special deduction)". machine translation, not official **第二項** 租税特別措置法第四条の五第一項の規定の適用がある場合における第三百十四条の七第一項及び第十一項並びに附則第五条の五第二項の規定の適用については、第三百十四条の七第一項中「次に掲げる寄附金」とあるのは「次に掲げる寄附金（租税特別措置法第四条の五第一項の規定の適用を受けた同項に規定する利子等の金額のうち当該寄附金の支出に充てられたものとして政令で定めるところにより計算した金額に相当する部分を除く。）」と、「に特例控除対象寄附金」とあるのは「に特例控除対象寄附金（同項の規定の適用を受けた同項に規定する利子等の金額のうち当該特例控除対象寄附金の支出に充てられたものとして政令で定めるところにより計算した金額に相当する部分を除く。）」と、同条第十一項及び附則第五条の五第二項中「特例控除対象寄附金」とあるのは「特例控除対象寄附金（租税特別措置法第四条の五第一項の規定の適用を受けた同項に規定する利子等の金額のうち当該特例控除対象寄附金の支出に充てられたものとして政令で定めるところにより計算した金額に相当する部分を除く。）」とする。 suppl-3251-226/art-5-7/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-7/par-2 With regard to the application of Article 314-7, paragraphs (1) and (11) and Article 5-5, paragraph (2) of the Supplementary Provisions where Article 4-5, paragraph (1) of the Act on Special Measures Concerning Taxation applies, in Article 314-7, paragraph (1), "the donations listed below" is deemed to be replaced with "the donations listed below (excluding the portion equivalent to the amount, among the amount of interest, etc. prescribed in Article 4-5, paragraph (1) of the Act on Special Measures Concerning Taxation that received the application of that paragraph, calculated as provided by Cabinet Order as having been allocated to the payment of those donations)" and "paid donations eligible for the special deduction" with "paid donations eligible for the special deduction (excluding the portion equivalent to the amount, among the amount of interest, etc. prescribed in Article 4-5, paragraph (1) of the Act on Special Measures Concerning Taxation that received the application of that paragraph, calculated as provided by Cabinet Order as having been allocated to the payment of those donations eligible for the special deduction)", and in paragraph (11) of that Article and Article 5-5, paragraph (2) of the Supplementary Provisions, "donations eligible for the special deduction" is deemed to be replaced with "donations eligible for the special deduction (excluding the portion equivalent to the amount, among the amount of interest, etc. prescribed in Article 4-5, paragraph (1) of the Act on Special Measures Concerning Taxation that received the application of that paragraph, calculated as provided by Cabinet Order as having been allocated to the payment of those donations eligible for the special deduction)". machine translation, not official --- ## Cites - suppl-3251-226/art-5-7/par-1: 租税特別措置法第四条の五第一項 → 租税特別措置法 第四条の五第一項 (Article 4-5, paragraph (1)), art-4-5/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-4-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-4-5/par-1 - suppl-3251-226/art-5-7/par-1: 第三十七条の二第一項 → 地方税法 第三十七条の二第一項 (Article 37-2, paragraph (1)), art-37-2/par-1 — https://japanlaw.org/en/local-tax-act/art-37-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-37-2/par-1 - suppl-3251-226/art-5-7/par-1: 附則第五条の五第一項 → 地方税法 附則第五条の五第一項 (Supplementary Provisions, Article 5-5, paragraph (1)), suppl-3251-226/art-5-5/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-5/par-1 - suppl-3251-226/art-5-7/par-2: 租税特別措置法第四条の五第一項 → 租税特別措置法 第四条の五第一項 (Article 4-5, paragraph (1)), art-4-5/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-4-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-4-5/par-1 - suppl-3251-226/art-5-7/par-2: 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/art-314-7/par-1 · https://japanlaw.org/l/325AC0000000226/art-314-7/par-1 - suppl-3251-226/art-5-7/par-2: 附則第五条の五第二項 → 地方税法 附則第五条の五第二項 (Supplementary Provisions, Article 5-5, paragraph (2)), suppl-3251-226/art-5-5/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-5/par-2 ## Cited by 7 provisions cite this one. No official source publishes this direction. - 地方税法 附則第三条の三第一項（個人の道府県民税及び市町村民税の所得割の非課税の範囲等） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-3-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-3/par-1 - 地方税法 附則第五条の六第一項 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-6/par-1 - 地方税法 附則第五条の六第二項 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-6/par-2 - 地方税法 附則第四条第三項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-4/par-3 - 地方税法 附則第九条第四項（市町村民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-9/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-9/par-4 - 地方税法 附則第二条第三項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-2/par-3 - 地方税法 附則第十三条第三項（市町村民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-13/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-13/par-3 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_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-20261027T214204-191, 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