# 地方税法 / Local Tax Act — 第一節 (Chapter 2, 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 2, Section 1) — address `ch-2/sec-1`
- Text: the text as amended with effect from 2027-01-01, standing until 2027-03-31 — NOT yet in force (revision 20270101_506AC0000000004)
- URL (this text's page, at this provision): https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-23#ch-2/sec-1
- The same address in the text in force (its wording there may differ): https://japanlaw.org/ja/local-tax-act/ch-2/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 道府県民税 — Section 1 Prefectural Inhabitant Tax
heading: machine translation, not official
ch-2/sec-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-23#ch-2/sec-1
## 第一款 通則 — Subsection 1 Common Provisions
heading: machine translation, not official
ch-2/sec-1/subsec-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-23#ch-2/sec-1/subsec-1
### 第二十三条（道府県民税に関する用語の意義） — Meanings of the Terms Relating to Prefectural Inhabitant Tax
caption: machine translation, not official
art-23 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-23#art-23
**第一項** 道府県民税について、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-23/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-23#art-23/par-1
For prefectural 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道府県民税をいう。
art-23/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-23#art-23/par-1/item-1
Per capita levy: means prefectural inhabitant tax imposed in equal amounts;
machine translation, not official
**二** 所得割 所得により課する道府県民税をいう。
art-23/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-23#art-23/par-1/item-2
Income levy: means prefectural 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道府県民税をいう。
art-23/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-23#art-23/par-1/item-3
Corporation tax levy: means the prefectural 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（以下この項及び第五十三条において「内国法人」という。） 法人税額を課税標準として課する道府県民税
art-23/par-1/item-3/sub-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-23#art-23/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 53): prefectural 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道府県民税
art-23/par-1/item-3/sub-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-23#art-23/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): prefectural 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-23/par-1/item-3/sub-2/sub2-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-23#art-23/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-23/par-1/item-3/sub-2/sub2-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-23#art-23/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
**三の二** 利子割 支払を受けるべき利子等の額により課する道府県民税をいう。
art-23/par-1/item-3-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-23#art-23/par-1/item-3-2
Interest levy: means prefectural inhabitant tax imposed on the amount of interest and similar income to be received;
machine translation, not official
**三の三** 配当割 支払を受けるべき特定配当等の額により課する道府県民税をいう。
art-23/par-1/item-3-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-23#art-23/par-1/item-3-3
Dividend levy: means prefectural inhabitant tax imposed on the amount of specified dividends and similar income to be received;
machine translation, not official
**三の四** 株式等譲渡所得割 特定株式等譲渡所得金額により課する道府県民税をいう。
art-23/par-1/item-3-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-23#art-23/par-1/item-3-4
Share transfer income levy: means prefectural inhabitant tax imposed on the amount of capital gains from the transfer of specified shares, etc.;
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-23/par-1/item-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-23#art-23/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（昭和三十二年法律第二十六号）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-23/par-1/item-4/sub-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-23#art-23/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-23/par-1/item-4/sub-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-23#art-23/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-23/par-1/item-4/sub-2/sub2-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-23#art-23/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-23/par-1/item-4/sub-2/sub2-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-23#art-23/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-23/par-1/item-4-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-23#art-23/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** 第五十三条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-23/par-1/item-4-2/sub-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-23#art-23/par-1/item-4-2/sub-1
A corporation that files a return and pays under Article 53, 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, 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)), the total of the amounts listed in (2) and (3) for past business years, 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（平成十七年法律第八十六号）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-23/par-1/item-4-2/sub-1/sub2-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-23#art-23/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 (Act No. 86 of 2005) (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（平成十七年法律第八十七号。（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（昭和十三年法律第七十四号。（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-23/par-1/item-4-2/sub-1/sub2-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-23#art-23/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 (Act No. 87 of 2005; 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 (Act No. 74 of 1938) 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-23/par-1/item-4-2/sub-1/sub2-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-23#art-23/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** 第五十三条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。）又は第五十三条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-23/par-1/item-4-2/sub-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-23#art-23/par-1/item-4-2/sub-2
Among the corporations that file a return and pay under Article 53, 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 53, 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（平成七年法律第百五号）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-23/par-1/item-4-2/sub-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-23#art-23/par-1/item-4-2/sub-3
A mutual company prescribed in the Insurance Business Act (Act No. 105 of 1995): 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-23/par-1/item-5 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-23#art-23/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四において退職手当等とみなされる金額を含む。）をいう。
art-23/par-1/item-6 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-23#art-23/par-1/item-6
Severance pay or other such compensation: means the severance pay or other such compensation prescribed in Article 30, paragraph (1) of the Income Tax Act (including lump-sum payments deemed to be severance pay or other such compensation under Article 31 of that Act and amounts deemed to be severance pay or other such compensation under Article 29-4 of the Act on Special Measures Concerning Taxation);
machine translation, not official
**七** 同一生計配偶者 道府県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（第三十二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（以下この条から第四十五条の三までにおいて「前年」という。）の合計所得金額が五十八万円以下である者をいう。
art-23/par-1/item-7 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-23#art-23/par-1/item-7
Spouse in the same household: means, among the spouses of a person liable for prefectural inhabitant tax whose living expenses are paid from the same resources as that person liable for tax (excluding a relative employed only by a blue-return filer prescribed in Article 32, paragraph (3) who receives the salary prescribed in that paragraph, and a relative employed only in the business prescribed in paragraph (4) of that Article), those whose total income for the year preceding the year that includes the first day of the relevant fiscal year (hereinafter in this Article through Article 45-3 referred to as the "previous year") is 580,000 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道府県民税の納税義務者の配偶者をいう。
art-23/par-1/item-8 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-23#art-23/par-1/item-8
Claimable spouse: means, among spouses in the same household, the spouse of a person liable for prefectural 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 道府県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（昭和二十二年法律第百六十四号）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（昭和三十八年法律第百三十三号）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（第三十二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五十八万円以下である者をいう。
art-23/par-1/item-9 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-23#art-23/par-1/item-9
Dependent: means, among the relatives of a person liable for prefectural inhabitant tax (excluding the spouse of that person liable for tax), the children entrusted to a foster parent prescribed in Article 6-4 of the Child Welfare Act (Act No. 164 of 1947) pursuant to Article 27, paragraph (1), item (iii) of that Act, and the elderly persons entrusted to a person entrusted with care prescribed in item (iii) of Article 11, paragraph (1) of the Act on Social Welfare for the Elderly (Act No. 133 of 1963) pursuant to that item, whose living expenses are paid from the same resources as that person liable for tax (excluding a relative employed only by a blue-return filer prescribed in Article 32, paragraph (3) who receives the salary prescribed in that paragraph, and a relative employed only in the business prescribed in paragraph (4) of that Article), those whose total income for the previous year is 580,000 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-23/par-1/item-10 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-23#art-23/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-23/par-1/item-11 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-23#art-23/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-23/par-1/item-11/sub-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-23#art-23/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-23/par-1/item-11/sub-1/sub2-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-23#art-23/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-23/par-1/item-11/sub-1/sub2-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-23#art-23/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-23/par-1/item-11/sub-1/sub2-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-23#art-23/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 found to be in circumstances equivalent to a de facto marital relationship with the 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-23/par-1/item-11/sub-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-23#art-23/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-23/par-1/item-12 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-23#art-23/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-23/par-1/item-12/sub-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-23#art-23/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-23/par-1/item-12/sub-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-23#art-23/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-23/par-1/item-12/sub-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-23#art-23/par-1/item-12/sub-3
there is no person specified by Order of the Ministry of Internal Affairs and Communications as a person found to be in circumstances equivalent to a de facto marital relationship with the person.
machine translation, not official
**十三** 合計所得金額 第三十二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-23/par-1/item-13 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-23#art-23/par-1/item-13
Total income: means the total of the amount of gross income, the amount of retirement income and the amount of timber income under Article 32, paragraph (1), before the deductions under paragraphs (8) and (9) of that Article;
machine translation, not official
**十四** 利子等 利子、収益の分配その他これらに類するもので次に掲げるものをいう。
art-23/par-1/item-14 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-23#art-23/par-1/item-14
Interest and similar income: means interest, distributions of proceeds and any other similar income listed below;
machine translation, not official
**イ** この法律の施行地において支払を受けるべき租税特別措置法第三条第一項に規定する一般利子等（同法第四条の四第一項の規定により所得税法第二十三条第一項に規定する利子等とみなされる勤労者財産形成貯蓄保険契約等に基づき支払を受ける差益、預金保険法第五十三条第一項の規定による支払（同法第五十八条の二第一項の規定により同項第一号に掲げる利子、同項第四号に掲げる収益の分配又は同項第五号に掲げる利子の額とみなされる金額に相当する部分に限る。）、同法第七十条第一項の規定による買取りの対価（同法第七十三条第一項の規定により同項第一号に掲げる利子、同項第四号に掲げる収益の分配又は同項第五号に掲げる利子の額とみなされる金額に相当する部分に限る。）及び同法第七十条第二項ただし書の規定による支払（同法第七十三条第二項の規定により同条第一項第一号に掲げる利子、同項第四号に掲げる収益の分配又は同項第五号に掲げる利子の額とみなされる金額に相当する部分に限る。）、農水産業協同組合貯金保険法第五十五条第一項の規定による支払（同法第六十条の二第一項の規定により同項第一号に掲げる利子、同項第三号に掲げる収益の分配又は同項第四号に掲げる利子の額とみなされる金額に相当する部分に限る。）、同法第七十条第一項の規定による買取りの対価（同法第七十三条第一項の規定により同項第一号に掲げる利子、同項第三号に掲げる収益の分配又は同項第四号に掲げる利子の額とみなされる金額に相当する部分に限る。）及び同法第七十条第二項ただし書の規定による支払（同法第七十三条第二項の規定により同条第一項第一号に掲げる利子、同項第三号に掲げる収益の分配又は同項第四号に掲げる利子の額とみなされる金額に相当する部分に限る。）並びに民間公益活動を促進するための休眠預金等に係る資金の活用に関する法律（平成二十八年法律第百一号）第七条第二項に規定する休眠預金等代替金の支払（同法第四十五条第一項の規定により同法第四条第二項第一号若しくは第二号に掲げる利子、同項第五号に掲げる収益の分配又は同項第六号に掲げる利子の額とみなされる金額に相当する部分に限る。）を含み、所得税法第十条第一項の規定の適用を受ける利子又は収益の分配、租税特別措置法第四条の二第一項の規定の適用を受ける財産形成住宅貯蓄に係る同項各号に掲げる利子、収益の分配又は差益及び同法第四条の三第一項の規定の適用を受ける財産形成年金貯蓄に係る同項各号に掲げる利子、収益の分配又は差益を除く。）
art-23/par-1/item-14/sub-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-23#art-23/par-1/item-14/sub-1
General interest and similar income prescribed in Article 3, paragraph (1) of the Act on Special Measures Concerning Taxation that is to be received in the area in which this Act is enforced (including gains received under a worker asset-formation savings insurance contract, etc. that is deemed to be interest and similar income prescribed in Article 23, paragraph (1) of the Income Tax Act pursuant to Article 4-4, paragraph (1) of the Act on Special Measures Concerning Taxation; payments under Article 53, paragraph (1) of the Deposit Insurance Act (limited to the portion equivalent to the amount deemed, pursuant to Article 58-2, paragraph (1) of that Act, to be the interest listed in item (i) of that paragraph, the distribution of proceeds listed in item (iv) of that paragraph or the amount of interest listed in item (v) of that paragraph); consideration for purchase under Article 70, paragraph (1) of that Act (limited to the portion equivalent to the amount deemed, pursuant to Article 73, paragraph (1) of that Act, to be the interest listed in item (i) of that paragraph, the distribution of proceeds listed in item (iv) of that paragraph or the amount of interest listed in item (v) of that paragraph); and payments under the proviso to Article 70, paragraph (2) of that Act (limited to the portion equivalent to the amount deemed, pursuant to Article 73, paragraph (2) of that Act, to be the interest listed in paragraph (1), item (i) of that Article, the distribution of proceeds listed in item (iv) of that paragraph or the amount of interest listed in item (v) of that paragraph); payments under Article 55, paragraph (1) of the Agricultural and Fishery Cooperatives Savings Insurance Act (limited to the portion equivalent to the amount deemed, pursuant to Article 60-2, paragraph (1) of that Act, to be the interest listed in item (i) of that paragraph, the distribution of proceeds listed in item (iii) of that paragraph or the amount of interest listed in item (iv) of that paragraph); consideration for purchase under Article 70, paragraph (1) of that Act (limited to the portion equivalent to the amount deemed, pursuant to Article 73, paragraph (1) of that Act, to be the interest listed in item (i) of that paragraph, the distribution of proceeds listed in item (iii) of that paragraph or the amount of interest listed in item (iv) of that paragraph); and payments under the proviso to Article 70, paragraph (2) of that Act (limited to the portion equivalent to the amount deemed, pursuant to Article 73, paragraph (2) of that Act, to be the interest listed in paragraph (1), item (i) of that Article, the distribution of proceeds listed in item (iii) of that paragraph or the amount of interest listed in item (iv) of that paragraph); and payments of dormant deposit substitute funds prescribed in Article 7, paragraph (2) of the Act on Utilization of Funds from Dormant Deposits to Promote Privately-Run Public Interest Activities (Act No. 101 of 2016) (limited to the portion equivalent to the amount deemed, pursuant to Article 45, paragraph (1) of that Act, to be the interest listed in item (i) or (ii) of Article 4, paragraph (2) of that Act, the distribution of proceeds listed in item (v) of that paragraph or the amount of interest listed in item (vi) of that paragraph), but excluding interest or distributions of proceeds to which Article 10, paragraph (1) of the Income Tax Act applies, the interest, distributions of proceeds or gains listed in the items of Article 4-2, paragraph (1) of the Act on Special Measures Concerning Taxation concerning asset-formation housing savings to which that paragraph applies, and the interest, distributions of proceeds or gains listed in the items of Article 4-3, paragraph (1) of the Act on Special Measures Concerning Taxation concerning asset-formation pension savings to which that paragraph applies);
machine translation, not official
**ロ** 租税特別措置法第三条の三第一項に規定する国外一般公社債等の利子等で同項の国内における支払の取扱者を通じて支払を受けるもの（第七十一条の八において「国外一般公社債等の利子等」という。）
art-23/par-1/item-14/sub-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-23#art-23/par-1/item-14/sub-2
Interest and similar income on general foreign public and corporate bonds, etc. prescribed in Article 3-3, paragraph (1) of the Act on Special Measures Concerning Taxation that is received through a person handling payments in Japan prescribed in that paragraph (referred to as "interest and similar income on general foreign public and corporate bonds, etc." in Article 71-8);
machine translation, not official
**ハ** 租税特別措置法第八条の二第一項に規定する私募公社債等運用投資信託等の収益の分配に係る配当等（所得税法第十条第一項の規定の適用を受ける収益の分配、租税特別措置法第四条の二第一項の規定の適用を受ける財産形成住宅貯蓄に係る同項第三号に掲げる収益の分配及び同法第四条の三第一項の規定の適用を受ける財産形成年金貯蓄に係る同項第三号に掲げる収益の分配に係るものを除く。）
art-23/par-1/item-14/sub-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-23#art-23/par-1/item-14/sub-3
Dividends and similar income relating to distributions of proceeds from privately placed bond-based investment trusts, etc. prescribed in Article 8-2, paragraph (1) of the Act on Special Measures Concerning Taxation (excluding those relating to distributions of proceeds to which Article 10, paragraph (1) of the Income Tax Act applies, distributions of proceeds listed in item (iii) of Article 4-2, paragraph (1) of the Act on Special Measures Concerning Taxation concerning asset-formation housing savings to which that paragraph applies, and distributions of proceeds listed in item (iii) of Article 4-3, paragraph (1) of the Act on Special Measures Concerning Taxation concerning asset-formation pension savings to which that paragraph applies);
machine translation, not official
**ニ** 租税特別措置法第八条の三第一項に規定する国外私募公社債等運用投資信託等の配当等で同項の国内における支払の取扱者を通じて支払を受けるもの（第七十一条の八において「国外私募公社債等運用投資信託等の配当等」という。）
art-23/par-1/item-14/sub-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-23#art-23/par-1/item-14/sub-4
Dividends and similar income on foreign privately placed bond-based investment trusts, etc. prescribed in Article 8-3, paragraph (1) of the Act on Special Measures Concerning Taxation that are received through a person handling payments in Japan prescribed in that paragraph (referred to as "dividends and similar income on foreign privately placed bond-based investment trusts, etc." in Article 71-8);
machine translation, not official
**ホ** 租税特別措置法第四十一条の九第一項に規定する懸賞金付預貯金等の懸賞金等
art-23/par-1/item-14/sub-5 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-23#art-23/par-1/item-14/sub-5
Prizes, etc. on prize-linked deposits and savings, etc. prescribed in Article 41-9, paragraph (1) of the Act on Special Measures Concerning Taxation;
machine translation, not official
**ヘ** この法律の施行地において支払を受けるべき所得税法第百七十四条第三号から第八号までに掲げる給付補塡金、利息、利益又は差益（預金保険法第五十三条第一項の規定による支払（同法第五十八条の二第一項の規定により同項第二号又は第三号に掲げる給付補塡金の額とみなされる金額に相当する部分に限る。）、同法第七十条第一項の規定による買取りの対価（同法第七十三条第一項の規定により同項第二号又は第三号に掲げる給付補塡金の額とみなされる金額に相当する部分に限る。）及び同法第七十条第二項ただし書の規定による支払（同法第七十三条第二項の規定により同条第一項第二号又は第三号に掲げる給付補塡金の額とみなされる金額に相当する部分に限る。）、農水産業協同組合貯金保険法第五十五条第一項の規定による支払（同法第六十条の二第一項の規定により同項第二号に掲げる給付補てん金の額とみなされる金額に相当する部分に限る。）、同法第七十条第一項の規定による買取りの対価（同法第七十三条第一項の規定により同項第二号に掲げる給付補てん金の額とみなされる金額に相当する部分に限る。）及び同法第七十条第二項ただし書の規定による支払（同法第七十三条第二項の規定により同条第一項第二号に掲げる給付補てん金の額とみなされる金額に相当する部分に限る。）並びに民間公益活動を促進するための休眠預金等に係る資金の活用に関する法律第七条第二項に規定する休眠預金等代替金の支払（同法第四十五条第一項の規定により同法第四条第二項第三号又は第四号に掲げる給付補塡金の額とみなされる金額に相当する部分に限る。）を含む。）
art-23/par-1/item-14/sub-6 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-23#art-23/par-1/item-14/sub-6
Benefit supplements, interest, profits or gains listed in Article 174, items (iii) through (viii) of the Income Tax Act that are to be received in the area in which this Act is enforced (including payments under Article 53, paragraph (1) of the Deposit Insurance Act (limited to the portion equivalent to the amount deemed, pursuant to Article 58-2, paragraph (1) of that Act, to be the amount of benefit supplements listed in item (ii) or (iii) of that paragraph); consideration for purchase under Article 70, paragraph (1) of that Act (limited to the portion equivalent to the amount deemed, pursuant to Article 73, paragraph (1) of that Act, to be the amount of benefit supplements listed in item (ii) or (iii) of that paragraph); and payments under the proviso to Article 70, paragraph (2) of that Act (limited to the portion equivalent to the amount deemed, pursuant to Article 73, paragraph (2) of that Act, to be the amount of benefit supplements listed in item (ii) or (iii) of paragraph (1) of that Article); payments under Article 55, paragraph (1) of the Agricultural and Fishery Cooperatives Savings Insurance Act (limited to the portion equivalent to the amount deemed, pursuant to Article 60-2, paragraph (1) of that Act, to be the amount of benefit supplements listed in item (ii) of that paragraph); consideration for purchase under Article 70, paragraph (1) of that Act (limited to the portion equivalent to the amount deemed, pursuant to Article 73, paragraph (1) of that Act, to be the amount of benefit supplements listed in item (ii) of that paragraph); and payments under the proviso to Article 70, paragraph (2) of that Act (limited to the portion equivalent to the amount deemed, pursuant to Article 73, paragraph (2) of that Act, to be the amount of benefit supplements listed in paragraph (1), item (ii) of that Article); and payments of dormant deposit substitute funds prescribed in Article 7, paragraph (2) of the Act on Utilization of Funds from Dormant Deposits to Promote Privately-Run Public Interest Activities (limited to the portion equivalent to the amount deemed, pursuant to Article 45, paragraph (1) of that Act, to be the amount of benefit supplements listed in item (iii) or (iv) of Article 4, paragraph (2) of that Act)).
machine translation, not official
**十五** 特定配当等 次に掲げるものをいう。
art-23/par-1/item-15 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-23#art-23/par-1/item-15
Specified dividends and similar income: means the following;
machine translation, not official
**イ** 租税特別措置法第八条の四第一項に規定する上場株式等の配当等
art-23/par-1/item-15/sub-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-23#art-23/par-1/item-15/sub-1
Dividends and similar income on listed shares, etc. prescribed in Article 8-4, paragraph (1) of the Act on Special Measures Concerning Taxation;
machine translation, not official
**ロ** 租税特別措置法第九条の三第一号に掲げる同条に規定する配当等（イに掲げるもの及び政令で定めるものを除く。）
art-23/par-1/item-15/sub-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-23#art-23/par-1/item-15/sub-2
Dividends and similar income prescribed in Article 9-3 of the Act on Special Measures Concerning Taxation that are listed in item (i) of that Article (excluding those listed in (a) and those specified by Cabinet Order);
machine translation, not official
**ハ** 租税特別措置法第四十一条の十二の二第一項各号に掲げる償還金に係る同条第六項第三号に規定する差益金額
art-23/par-1/item-15/sub-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-23#art-23/par-1/item-15/sub-3
The gain amount prescribed in Article 41-12-2, paragraph (6), item (iii) of the Act on Special Measures Concerning Taxation relating to the redemption money listed in the items of Article 41-12-2, paragraph (1) of that Act.
machine translation, not official
**十六** 特定株式等譲渡対価等 租税特別措置法第三十七条の十一の四第一項に規定する源泉徴収選択口座（以下この号及び第六款において「選択口座」という。）に係る同法第三十七条の十一の三第一項に規定する特定口座内保管上場株式等の同法第三十七条の十二の二第二項に規定する譲渡の対価又は当該選択口座において処理された同法第三十七条の十一の三第二項に規定する上場株式等の同項に規定する信用取引等に係る同法第三十七条の十一の四第一項に規定する差金決済に係る差益に相当する金額をいう。
art-23/par-1/item-16 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-23#art-23/par-1/item-16
Consideration, etc. for the transfer of specified shares, etc.: means the consideration for the transfer prescribed in Article 37-12-2, paragraph (2) of the Act on Special Measures Concerning Taxation of listed shares, etc. held in a specified account prescribed in Article 37-11-3, paragraph (1) of that Act relating to a withholding-option account prescribed in Article 37-11-4, paragraph (1) of that Act (hereinafter in this item and Subsection 6 referred to as a "withholding-option account"), or an amount equivalent to the gain from cash settlement prescribed in Article 37-11-4, paragraph (1) of that Act relating to margin transactions, etc. prescribed in Article 37-11-3, paragraph (2) of that Act of the listed shares, etc. prescribed in that paragraph processed in that withholding-option account;
machine translation, not official
**十七** 特定株式等譲渡所得金額 租税特別措置法第三十七条の十一の四第二項に規定する源泉徴収選択口座内調整所得金額をいう。
art-23/par-1/item-17 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-23#art-23/par-1/item-17
Amount of capital gains from the transfer of specified shares, etc.: means the adjusted income amount within a withholding-option account prescribed in Article 37-11-4, paragraph (2) of the Act on Special Measures Concerning Taxation;
machine translation, not official
**十八** 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-23/par-1/item-18 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-23#art-23/par-1/item-18
Permanent establishment: means the following; provided, however, that if a treaty concluded by Japan for the avoidance of double taxation or the prevention of tax evasion with respect to taxes provides otherwise than the following, with respect to a foreign corporation to which that treaty applies, it means what is provided for as a permanent establishment in that treaty (limited to that located in Japan (meaning the area in which this Act is enforced; 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-23/par-1/item-18/sub-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-23#art-23/par-1/item-18/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-23/par-1/item-18/sub-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-23#art-23/par-1/item-18/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-23/par-1/item-18/sub-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-23#art-23/par-1/item-18/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** 道府県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、他の道府県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-23/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-23#art-23/par-2
If the spouse of a person liable for prefectural 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 prefectural 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** 道府県民税の納税義務者の配偶者がその納税義務者の第三十四条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、他の道府県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-23/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-23#art-23/par-3
If the spouse of a person liable for prefectural inhabitant tax falls under the spouse whose living expenses are paid from the same resources as that person liable for tax, prescribed in Article 34, paragraph (1), item (x)-2, and also falls under a specified relative of another person liable for prefectural inhabitant tax (meaning a specified relative prescribed in item (xii) of Article 34, paragraph (1); the same applies in the following paragraph), that spouse is deemed, as provided by Cabinet Order, to fall under only one of these.
machine translation, not official
**第四項** 二以上の道府県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-23/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-23#art-23/par-4
If there is a person who falls under a dependent or specified relative of two or more persons liable for prefectural inhabitant tax, that person is deemed, as provided by Cabinet Order, to fall under only a dependent or specified relative of any one of those persons liable for tax.
machine translation, not official
**第五項** 道府県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（第一項第六号及び第十四号から第十七号まで、第二十五条の二、次款第三目及び第四款から第六款まで並びに附則第三十五条の二の五第二項から第四項まで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-23/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-23#art-23/par-5
When laws and regulations relating to income tax, such as the Income Tax Act, are cited with regard to prefectural inhabitant tax (excluding where cited in paragraph (1), item (vi) and items (xiv) through (xvii), Article 25-2, Division 3 of the following Subsection, Subsections 4 through 6, and Article 35-2-5, paragraphs (2) through (4) of the Supplementary Provisions), those laws and regulations mean those as applied to the income of the previous year.
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### 第二十四条（道府県民税の納税義務者等） — Persons Liable for Prefectural Inhabitant Tax, etc.
caption: machine translation, not official
art-24 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-24#art-24
**第一項** 道府県民税は、第一号に掲げる者に対しては均等割額及び所得割額の合算額により、第三号に掲げる者に対しては均等割額及び法人税割額の合算額により、第二号及び第四号に掲げる者に対しては均等割額により、第四号の二に掲げる者に対しては法人税割額により、第五号に掲げる者に対しては利子割額により、第六号に掲げる者に対しては配当割額により、第七号に掲げる者に対しては株式等譲渡所得割額により課する。
art-24/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-24#art-24/par-1
Prefectural inhabitant tax is imposed on a person listed in item (i) by the sum of the per capita levy amount and the income levy amount, on a person listed in item (iii) by the sum of the per capita levy amount and the corporation tax levy amount, on persons listed in item (ii) and item (iv) by the per capita levy amount, on a person listed in item (iv)-2 by the corporation tax levy amount, on a person listed in item (v) by the interest levy amount, on a person listed in item (vi) by the dividend levy amount, and on a person listed in item (vii) by the share transfer income levy amount.
machine translation, not official
**一** 道府県内に住所を有する個人
art-24/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-24#art-24/par-1/item-1
An individual who has a domicile in the prefecture;
machine translation, not official
**二** 道府県内に事務所、事業所又は家屋敷を有する個人で当該事務所、事業所又は家屋敷を有する市町村内に住所を有しない者
art-24/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-24#art-24/par-1/item-2
An individual who has an office, place of business or residential premises in the prefecture and who does not have a domicile in the municipality in which that office, place of business or residential premises is located;
machine translation, not official
**三** 道府県内に事務所又は事業所を有する法人
art-24/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-24#art-24/par-1/item-3
A corporation that has an office or place of business in the prefecture;
machine translation, not official
**四** 道府県内に寮、宿泊所、クラブその他これらに類する施設（「寮等」という。以下道府県民税について同じ。）を有する法人で当該道府県内に事務所又は事業所を有しないもの
art-24/par-1/item-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-24#art-24/par-1/item-4
A corporation that has a dormitory, lodging facility, club or other similar facility in the prefecture (referred to as a "dormitory, etc."; the same applies hereinafter with regard to prefectural inhabitant tax) and does not have an office or place of business in that prefecture;
machine translation, not official
**四の二** 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道府県内に事務所又は事業所を有するもの
art-24/par-1/item-4-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-24#art-24/par-1/item-4-2
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 who has an office or place of business in the prefecture;
machine translation, not official
**五** 利子等の支払又はその取扱いをする者の営業所等で道府県内に所在するものを通じて利子等の支払を受ける個人
art-24/par-1/item-5 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-24#art-24/par-1/item-5
An individual who receives payment of interest and similar income through a business office, etc. located in the prefecture of a person who makes or handles the payment of interest and similar income;
machine translation, not official
**六** 特定配当等の支払を受ける個人で当該特定配当等の支払を受けるべき日現在において道府県内に住所を有するもの
art-24/par-1/item-6 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-24#art-24/par-1/item-6
An individual who receives payment of specified dividends and similar income and who has a domicile in the prefecture as of the date on which the payment of those specified dividends and similar income is to be received;
machine translation, not official
**七** 特定株式等譲渡対価等の支払を受ける個人で当該特定株式等譲渡対価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いて道府県内に住所を有するもの
art-24/par-1/item-7 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-24#art-24/par-1/item-7
An individual who receives payment of consideration, etc. for the transfer of specified shares, etc. and who has a domicile in the prefecture as of January 1 of the year that includes the date on which the payment of that consideration, etc. for the transfer of specified shares, etc. is to be received.
machine translation, not official
**第二項** 前項第一号、第六号及び第七号の道府県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、その道府県の区域内の市町村の住民基本台帳に記録されている者（第二百九十四条第三項の規定により当該住民基本台帳に記録されているものとみなされる者を含み、同条第四項に規定する者を除く。）をいう。
art-24/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-24#art-24/par-2
An individual who has a domicile in the prefecture, as referred to in item (i), item (vi) and item (vii) of the preceding paragraph, means, with respect to a person to whom the Residential Basic Book Act applies, a person recorded in the Basic Resident Register of a municipality within the area of that prefecture (including a person deemed to be recorded in that Basic Resident Register pursuant to Article 294, paragraph (3), and excluding a person prescribed in paragraph (4) of that Article).
machine translation, not official
**第三項** 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-24/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-24#art-24/par-3
For the application of the provisions of this Section to a foreign corporation, its permanent establishment is deemed to be its office or place of business.
machine translation, not official
**第四項** 第二十五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道府県民税は、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道府県において課する。
art-24/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-24#art-24/par-4
Notwithstanding the provisions of paragraph (1), prefectural inhabitant tax on a person listed in Article 25, paragraph (1), item (ii) that conducts a profit-making business, or that undertakes a trust subject to corporate taxation, is imposed by the prefecture in which the office or place of business that conducts the trust affairs of that profit-making business or trust subject to corporate taxation is located.
machine translation, not official
**第五項** 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（平成六年法律第百六号）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（平成十年法律第七号）第二条第二項に規定する特定非営利活動法人をいう。）のうち第二十五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道府県において課する。
art-24/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-24#art-24/par-5
Notwithstanding the provisions of paragraph (1), the corporation tax levy (limited to the corporation tax levy with the corporation tax amount relating to the return under Article 74, paragraph (1) of the Corporation Tax Act as its tax base) on corporations in the public interest, etc. (meaning corporations in the public interest, 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 reconstruction 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 (Act No. 106 of 1994), and specified non-profit corporations prescribed in Article 2, paragraph (2) of the Act on Promotion of Specified Non-profit Activities (Act No. 7 of 1998)) other than persons listed in Article 25, paragraph (1), item (ii), and on those deemed to be corporations under the following paragraph, is imposed by the prefecture in which the office or place of business that conducts the profit-making business or the trust affairs of a trust subject to corporate taxation of those persons is located.
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。以下道府県民税について「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（第五十三条第六十五項から第八十一項までを除く。）の規定を適用する。
art-24/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-24#art-24/par-6
An unincorporated association or foundation for which a representative or administrator has been designated and which conducts a profit-making business (including such an association or foundation that has discontinued a profit-making business; hereinafter referred to as an "association or foundation without juridical personality" with regard to prefectural inhabitant tax), or one that undertakes a trust subject to corporate taxation, is deemed to be a corporation, and the provisions of this Section (excluding Article 53, paragraphs (65) through (81)) apply.
machine translation, not official
**第七項** 第一項第二号に掲げる者については、市町村民税を均等割により課する市町村ごとに一の納税義務があるものとして道府県民税を課する。
art-24/par-7 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-24#art-24/par-7
With regard to a person listed in paragraph (1), item (ii), prefectural inhabitant tax is imposed on the basis that there is one tax liability for each municipality that imposes municipal inhabitant tax by the per capita levy.
machine translation, not official
**第八項** 第一項第五号の営業所等とは、利子等の支払をする者の営業所、事務所その他これらに準ずるもので利子等の支払の事務（利子等の支払に関連を有する事務を含む。）で政令で定めるものを行うもの（利子等の支払の取扱いをする者で政令で定めるものがある場合にあつては、その者の営業所、事務所その他これらに準ずるもので利子等の支払の取扱いの事務のうち政令で定めるものを行うもの）をいう。
art-24/par-8 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-24#art-24/par-8
The business office, etc. in paragraph (1), item (v) means a business office, office or other equivalent facility of a person who makes payment of interest and similar income, which carries out affairs of payment of interest and similar income (including affairs related to the payment of interest and similar income) specified by Cabinet Order (or, where there is a person handling the payment of interest and similar income who is specified by Cabinet Order, a business office, office or other equivalent facility of that person, which carries out those affairs of handling the payment of interest and similar income that are specified by Cabinet Order).
machine translation, not official
**第九項** 第四項から第六項までの収益事業の範囲は、政令で定める。
art-24/par-9 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-24#art-24/par-9
The scope of the profit-making business in paragraphs (4) through (6) is specified by Cabinet Order.
machine translation, not official
### 第二十四条の二（法人課税信託の受託者に関するこの節の規定の適用等） — Application, etc. of the Provisions of This Section to Trustees of Trusts Subject to Corporate Taxation
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art-24-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-24#art-24-2
**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、第二十四条の三、第二十五条、第二十七条から第三十一条まで、第五十二条、第五十三条第三十一項、第五十三条の三、第五十四条、第六十二条、第三款第三目、第七十一条の十六、第四款第三目、第七十一条の三十七、第五款第三目、第七十一条の五十七及び第六款第三目を除く。第三項から第五項までにおいて同じ。）及び第五章第二節（第七百三十九条の五及び第七百三十九条の六を除く。第三項において同じ。）の規定を適用する。
art-24-2/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-24#art-24-2/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 of each trust subject to corporate taxation (meaning assets and liabilities belonging to the trust property and 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 assets and liabilities, and income and expenses, other than the trust assets and liabilities of a trust subject to corporate taxation; the same applies in the following paragraph), and the provisions of this Section (excluding the preceding Article, the following Article, Article 24-3, Article 25, Articles 27 through 31, Article 52, Article 53, paragraph (31), Article 53-3, Article 54, Article 62, Division 3 of Subsection 3, Article 71-16, Division 3 of Subsection 4, Article 71-37, Division 3 of Subsection 5, Article 71-57 and Division 3 of Subsection 6; the same applies in paragraphs (3) through (5)) and Chapter V, Section 2 (excluding Articles 739-5 and 739-6; the same applies in paragraph (3)) 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-24-2/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-24#art-24-2/par-2
In a case as referred to in the preceding paragraph, trust assets and liabilities of a trust subject to corporate taxation and the trustee's personal assets and other holdings 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道府県民税に関する規定及び第五章第二節の規定において適用する場合について準用する。
art-24-2/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-24#art-24-2/par-3
The provisions of Article 6-3 of the Income Tax Act apply mutatis mutandis where the provisions of the preceding two paragraphs are applied in the provisions of this Section relating to individual prefectural inhabitant tax and in the provisions of Chapter V, Section 2.
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道府県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-24-2/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-24#art-24-2/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 prefectural inhabitant tax.
machine translation, not official
**第五項** 第一項、第二項又は前項の規定により、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。
第二十三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。）の第五十三条第一項
第二十三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
第二十三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
第五十二条第一項の表 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
第五十二条第二項第一号 当該法人 当該法人に係る固有法人
第五十二条第二項第二号 当該法人 当該法人に係る固有法人
第五十二条第四項及び第五項 ）の資本金等の額 ）に係る固有法人の資本金等の額
第五十三条第一項 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
第五十三条第二項 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
第五十三条第六十項 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
第五十七条第一項 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-24-2/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-24#art-24-2/par-5
Where the provisions of this Section are applied to the trustee of a trust subject to corporate taxation pursuant to paragraph (1), paragraph (2) or the preceding paragraph, the terms listed in the middle column of the following table in the provisions listed in the left-hand column of that table are deemed to be replaced with the terms listed in the right-hand column of that table, respectively.
Article 23, paragraph (1), item (iv)-2, (a) that paragraph Article 53, paragraph (1) of the trustee corporation in its own capacity relating to that corporation (meaning a corporation that is the trustee of a trust subject to corporate taxation, in the case where the provisions of this Section are applied to that corporation, pursuant to Article 24-2, paragraphs (1) and (2), as the person to whom the personal assets and other holdings prescribed in paragraph (1) of that Article relating to that trust subject to corporate taxation belong; the same applies hereinafter in this Section)
Article 23, paragraph (1), item (iv)-2, (b) Cabinet Order Cabinet Order of the trustee corporation in its own capacity relating to that corporation
Article 23, paragraph (1), item (iv)-2, (c) net assets amount net assets amount of the trustee corporation in its own capacity relating to that corporation
the table in Article 52, paragraph (1) the amount of stated capital, etc. the amount of stated capital, etc. of the trustee corporation in its own capacity relating to that corporation
Article 52, paragraph (2), item (i) that corporation the trustee corporation in its own capacity relating to that corporation
Article 52, paragraph (2), item (ii) that corporation the trustee corporation in its own capacity relating to that corporation
Article 52, paragraphs (4) and (5) the amount of stated capital, etc. of a corporation listed in paragraph (2), item the amount of stated capital, etc. of the trustee corporation in its own capacity relating to a corporation listed in paragraph (2), item
Article 53, 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 relating to that trustee corporation in its own capacity
the location of the offices, places of business or dormitories, etc. the location of the offices, places of business or dormitories, etc. (if the corporation is a trustee corporation in its own capacity, all offices, places of business, or dormitories, etc. possessed by the trustee of the trust subject to corporate taxation relating to that trustee corporation in its own capacity; the same applies hereinafter in this paragraph and the following paragraph)
and per capita levy amount and, if the corporation is a trustee corporation in its own capacity, the per capita levy amount
Article 53, 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 relating to that trustee corporation in its own capacity
Article 53, paragraph (60) A corporation that is under the obligation A trustee corporation in its own capacity that is under the obligation
a corporation a trustee corporation in its own capacity
of that corporation possessed by the trustee of the trust subject to corporate taxation relating to the trustee corporation in its own capacity
Article 57, paragraph (1) the amount obtained by adding the per capita levy amount to it the corporation tax levy amount thus calculated (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 relating 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及び第五章第二節の規定の適用に関し必要な事項は、政令で定める。
art-24-2/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-24#art-24-2/par-6
In addition to what is provided for in the preceding paragraphs, matters necessary for the application of the provisions of this Section and Chapter V, Section 2 to the trustee of a trust subject to corporate taxation or a beneficiary of that trust are specified by Cabinet Order.
machine translation, not official
### 第二十四条の二の二（収益の帰属する者が名義人である場合における道府県民税の納税義務者） — Persons Liable for Prefectural Inhabitant Tax Where the Person to Whom Income Belongs Is a Nominal Holder
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art-24-2-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-24#art-24-2-2
**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、当該収益に係る道府県民税は、当該収益を享受する者に課するものとする。
art-24-2-2/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-24#art-24-2-2/par-1
In the case where the person to whom income arising from assets or a business is considered to belong under law is a mere nominal holder and does not enjoy that income, and a person other than that person enjoys that income, the prefectural inhabitant tax on that income is to be imposed on the person who enjoys that income.
machine translation, not official
### 第二十四条の三（道府県民税と信託財産） — Prefectural Inhabitant Tax and Trust Property
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art-24-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-24#art-24-3
**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、この節及び第五章第二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-24-3/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-24#art-24-3/par-1
With respect to income arising from trust property, the provisions of this Section and Chapter V, Section 2 are applied by deeming the beneficiary of the trust (limited to a person who actually has 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-24-3/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-24#art-24-3/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-24-3/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-24#art-24-3/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
### 第二十四条の四 〔削除 / repealed〕
art-24-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-24#art-24-4
**第一項** 削除
art-24-4/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-24#art-24-4/par-1
### 第二十四条の五（個人の道府県民税の非課税の範囲） — Scope of Tax Exemption for Individual Prefectural Inhabitant Tax
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art-24-5 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-24#art-24-5
**第一項** 道府県は、次の各号のいずれかに該当する者に対しては、道府県民税の均等割及び所得割（第二号に該当する者にあつては、第五十条の二の規定により課する所得割（以下この款及び次款において「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-24-5/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-24#art-24-5/par-1
A prefecture may not impose the per capita levy and the income levy of prefectural inhabitant tax (excluding, for a person falling under item (ii), the income levy imposed pursuant to the provisions of Article 50-2 (hereinafter in this Subsection and the following Subsection 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（昭和二十五年法律第百四十四号）の規定による生活扶助を受けている者
art-24-5/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-24#art-24-5/par-1/item-1
a person receiving livelihood assistance under the provisions of the Public Assistance Act (Act No. 144 of 1950);
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-24-5/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-24#art-24-5/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-24-5/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-24#art-24-5/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** 道府県は、第二百九十五条第三項の規定により個人の市町村民税の均等割を課することができないこととされる者に対しては、当該均等割と併せて賦課徴収すべき個人の道府県民税の均等割を課することができない。
art-24-5/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-24#art-24-5/par-3
A prefecture may not impose the per capita levy of individual prefectural inhabitant tax, which is to be assessed and collected together with the per capita levy of individual municipal inhabitant tax, on a person on whom the per capita levy of individual municipal inhabitant tax may not be imposed pursuant to the provisions of Article 295, paragraph (3).
machine translation, not official
### 第二十五条（個人以外の者の道府県民税の非課税の範囲） — Scope of Tax Exemption for Prefectural Inhabitant Tax of Persons Other Than Individuals
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art-25 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-25#art-25
**第一項** 道府県は、次に掲げる者に対しては、道府県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-25/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-25#art-25/par-1
A prefecture may not impose the per capita levy of prefectural 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（独立行政法人のうちその資本金の額若しくは出資金の額の全部が国により出資されることが法律において定められているもの又はこれに類するものであつて、その実施している業務の全てが国から引き継がれたものとして総務大臣が指定したものをいう。以下同じ。）、国立大学法人等（国立大学法人及び大学共同利用機関法人をいう。以下同じ。）、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（昭和二十五年法律第二百十八号）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-25/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-25#art-25/par-1/item-1
the State, tax-exempt incorporated administrative agencies (meaning incorporated administrative agencies for which it is provided by law that the whole of the amount of stated capital or capital contributions is to be contributed by the State, or agencies similar thereto, which have been designated by the Minister for Internal Affairs and Communications as agencies all of whose operations being carried out have been taken over from the State; the same applies hereinafter), national university corporations, etc. (meaning national university corporations and inter-university research institute corporations; the same applies hereinafter), 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 (Act No. 218 of 1950), 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（昭和二十四年法律第二百七十号）第百五十二条第五項の法人、労働組合法（昭和二十四年法律第百七十四号）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（昭和五十三年法律第八十号）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（昭和二十三年法律第二百五号）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（昭和二十六年法律第二百八十五号）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-25/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-25#art-25/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 (Act No. 270 of 1949), labor unions under the Labor Union Act (Act No. 174 of 1949), officials organizations, etc. that are corporations prescribed in Article 2, paragraph (5) of the Act on Granting of Juridical Personality to Officials Organizations, etc. (Act No. 80 of 1978), 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 (Act No. 205 of 1948) 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 (Act No. 285 of 1951) 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** 道府県は、前項各号に掲げる者に対しては、道府県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-25/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-25#art-25/par-2
A prefecture may not impose the corporation tax levy of prefectural 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-25/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-25#art-25/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
### 第二十五条の二（利子等に係る道府県民税の非課税の範囲） — Scope of Tax Exemption for Prefectural Inhabitant Tax on Interest, Etc.
caption: machine translation, not official
art-25-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-25#art-25-2
**第一項** 道府県は、所得税法第二条第一項第五号に規定する非居住者が支払を受ける利子等については、利子割を課することができない。
art-25-2/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-25#art-25-2/par-1
A prefecture may not impose the interest levy on interest, etc. for which a non-resident prescribed in Article 2, paragraph (1), item (v) of the Income Tax Act receives payment.
machine translation, not official
### 第二十六条（徴税吏員の道府県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 Prefectural Inhabitant Tax
caption: machine translation, not official
art-26 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-25#art-26
**第一項** 道府県の徴税吏員は、法人の道府県民税並びに利子等に係る道府県民税、特定配当等に係る道府県民税及び特定株式等譲渡所得金額に係る道府県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、又は第一号若しくは第二号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-26/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-25#art-26/par-1
A prefectural tax collection official may, where necessary for an examination concerning the assessment and collection of corporate prefectural inhabitant tax, prefectural inhabitant tax on interest, etc., prefectural inhabitant tax on specified dividends, etc., and prefectural inhabitant tax on the amount of capital gains from the transfer of specified shares, etc., question the following persons, or inspect the books and documents relating to the business of a person listed in item (i) or item (ii) (including, where electronic or magnetic records have been created or retained in lieu of the creation or retention of those books and documents, those 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 computers); the same applies in items (i) and (ii) of paragraph (1) 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-26/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-25#art-26/par-1/item-1
a person liable for tax or a person found to have tax liability;
machine translation, not official
**二** 特別徴収義務者
art-26/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-25#art-26/par-1/item-2
a special collection agent;
machine translation, not official
**三** 前二号に掲げる者以外の者で当該道府県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-26/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-25#art-26/par-1/item-3
a person other than those listed in the preceding two items who is found to be directly related to the assessment and collection of that prefectural 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、これを提示しなければならない。
art-26/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-25#art-26/par-2
In the case referred to in the preceding paragraph, that tax collection official must carry a certificate proving his or her status and present it when requested by a person concerned.
machine translation, not official
**第三項** 道府県の徴税吏員は、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-26/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-25#art-26/par-3
A prefectural 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** 道府県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、第六十八条第六項、第七十一条の十九第六項、第七十一条の四十第六項又は第七十一条の六十第六項の定めるところによる。
art-26/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-25#art-26/par-4
With regard to examinations relating to delinquent tax collection procedures for prefectural inhabitant tax, notwithstanding the provisions of paragraph (1), the matters provided for in Article 68, paragraph (6), Article 71-19, paragraph (6), Article 71-40, paragraph (6) or Article 71-60, paragraph (6) apply.
machine translation, not official
**第五項** 第一項及び第三項の規定による道府県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-26/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-25#art-26/par-5
The authority of prefectural tax collection officials under the provisions of paragraphs (1) and (3) must not be construed as having been granted for criminal investigation.
machine translation, not official
### 第二十七条（道府県民税に係る検査拒否等に関する罪） — Offenses Relating to Refusal of Inspection, etc. Concerning Prefectural Inhabitant Tax
caption: machine translation, not official
art-27 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-25#art-27
**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-27/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-25#art-27/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-27/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-25#art-27/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-27/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-25#art-27/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-27/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-25#art-27/par-1/item-3
When a person fails to answer questions put by a tax collection official under 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、第六十九条第四項、第七十条第二項、第七十一条の十六第三項及び第四項、第七十一条の二十第四項、第七十一条の二十一第二項、第七十一条の三十七第三項及び第四項、第七十一条の四十一第四項、第七十一条の四十二第二項、第七十一条の六十一第四項並びに第七十一条の六十二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。第六十九条第四項、第七十条第二項、第七十一条の十六第三項、第七十一条の二十第四項、第七十一条の二十一第二項、第七十一条の三十七第三項、第七十一条の四十一第四項、第七十一条の四十二第二項、第七十一条の六十一第四項及び第七十一条の六十二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-27/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-25#art-27/par-2
If the representative of a corporation (including an unincorporated association or foundation for which a representative or administrator has been designated (excluding an association or foundation without juridical personality; hereinafter in this paragraph referred to as an "other association, etc."); hereinafter the same applies in this paragraph, Article 69, paragraph (4), Article 70, paragraph (2), Article 71-16, paragraphs (3) and (4), Article 71-20, paragraph (4), Article 71-21, paragraph (2), Article 71-37, paragraphs (3) and (4), Article 71-41, paragraph (4), Article 71-42, paragraph (2), Article 71-61, paragraph (4) and Article 71-62, paragraph (2)) (including the administrator of an association or foundation without juridical personality and the representative or administrator of an other association, etc.; the same applies in Article 69, paragraph (4), Article 70, paragraph (2), Article 71-16, paragraph (3), Article 71-20, paragraph (4), Article 71-21, paragraph (2), Article 71-37, paragraph (3), Article 71-41, paragraph (4), Article 71-42, paragraph (2), Article 71-61, paragraph (4) and Article 71-62, paragraph (2)), or an agent, employee or other worker of a corporation or a 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 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-27/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-25#art-27/par-3
If the preceding paragraph applies to an unincorporated association or foundation for which a representative or administrator has been designated, 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
### 第二十八条（個人の道府県民税の納税管理人） — Tax Agent for Individual Prefectural Inhabitant Tax
caption: machine translation, not official
art-28 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-25#art-28
**第一項** 第三百条第一項の規定により定められた個人の市町村民税の納税管理人は、当該納税義務者に係る個人の道府県民税の納税管理人として、納税に関する一切の事項を処理しなければならない。
art-28/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-25#art-28/par-1
The tax agent for individual municipal inhabitant tax designated under Article 300, paragraph (1) must, as the tax agent for individual prefectural inhabitant tax relating to the person liable for tax, handle all matters relating to tax payment.
machine translation, not official
### 第二十九条（法人の道府県民税の納税管理人） — Tax Agent for Corporate Prefectural Inhabitant Tax
caption: machine translation, not official
art-29 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-25#art-29
**第一項** 法人の道府県民税の納税義務者は、納税義務を負う道府県内に事務所、事業所又は寮等を有しなくなつた場合においては、納税に関する一切の事項を処理させるため、当該道府県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道府県知事に申告し、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道府県知事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-29/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-25#art-29/par-1
If a person liable for corporate prefectural inhabitant tax no longer has an office, place of business or dormitory, etc. in the prefecture 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 Prefectural Ordinance of that prefecture and report this to the prefectural governor, or apply to the prefectural governor 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法人の道府県民税の徴収の確保に支障がないことについて道府県知事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-29/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-25#art-29/par-2
Notwithstanding the provisions of the preceding paragraph, a person liable for tax need not designate a tax agent if the person has applied to the prefectural governor for, and obtained, certification that there is no hindrance to securing the collection of the corporate prefectural inhabitant tax of that person liable for tax.
machine translation, not official
### 第三十条（法人の道府県民税の納税管理人に係る虚偽の申告等に関する罪） — Offenses Relating to False Reports, etc. Concerning Tax Agents for Corporate Prefectural Inhabitant Tax
caption: machine translation, not official
art-30 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-25#art-30
**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-30/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-25#art-30/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、同項の刑を科する。
art-30/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-25#art-30/par-2
If a representative of a corporation (including the 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 penalty prescribed in that paragraph is to be 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-30/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-25#art-30/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
### 第三十一条（法人の道府県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 Concerning Tax Agents for Corporate Prefectural Inhabitant Tax
caption: machine translation, not official
art-31 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-25#art-31
**第一項** 道府県は、第二十九条第二項の認定を受けていない法人の道府県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、当該道府県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-31/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-25#art-31/par-1
A prefecture may establish a provision in its Prefectural Ordinance to the effect that a non-penal fine of 100,000 yen or less is to be imposed on a person liable for corporate prefectural inhabitant tax who has not received the certification under Article 29, paragraph (2) and has not received the approval under paragraph (1) of that Article, if that person, without justifiable grounds, fails to report a tax agent to be reported under the provisions of that paragraph.
machine translation, not official
## 第二款 個人の道府県民税 — Subsection 2 Individual Prefectural Inhabitant Tax
heading: machine translation, not official
ch-2/sec-1/subsec-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-32#ch-2/sec-1/subsec-2
## 第一目 課税標準及び税率 — Division 1 Tax Base and Tax Rate
heading: machine translation, not official
ch-2/sec-1/subsec-2/div-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-32#ch-2/sec-1/subsec-2/div-1
### 第三十二条（所得割の課税標準） — Tax Base of the Income Levy
caption: machine translation, not official
art-32 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-32#art-32
**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-32/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-32#art-32/par-1
The tax base of the income levy is the gross income, the amount of retirement income and the amount of timber income calculated for the 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-32/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-32#art-32/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、第四十五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道府県民税に関する申告書（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道府県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道府県民税に関する申告書を提出する義務がないときも、同様とする。
art-32/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-32#art-32/par-3
Where a spouse or other relative (excluding a person under 15 years of age) whose living expenses are paid from the same resources as a person liable for the income levy who has received approval from the national tax office to submit 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 carried on by that person liable for tax (hereinafter in this paragraph referred to as a "relative employed only by a blue-return filer"), has received payment of salary from that business in accordance with the method stated in the document referred to in Article 57, paragraph (2) of the Income Tax 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 Article 57, paragraph (1) of the Income Tax Act. The same applies where a relative employed only by a blue-return filer of a person liable for the income levy who has not submitted the document referred to in Article 57, paragraph (2) of the Income Tax Act for reasons specified by Cabinet Order, such as having been found not to bear tax liability for income tax for the previous year, has received payment of salary from that business and has submitted the return relating to prefectural inhabitant tax under Article 45-2, paragraph (1) stating the matters listed in item (ii) of that paragraph (including one for which the mayor of the municipality finds that there are unavoidable circumstances for the absence of those matters) (including where it has been submitted after its deadline for filing but by the time the tax notice for prefectural inhabitant tax is served), and also where, pursuant to the proviso to Article 45-2, paragraph (1), there is no obligation to submit a return relating to prefectural inhabitant tax.
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-32/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-32#art-32/par-4
Where a person liable for the income levy (excluding a person who falls under the preceding paragraph) operates 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) whose living expenses are paid from the same resources as that person liable for tax and who is engaged exclusively in that business (hereinafter in this Section referred to as a "relative employed only in the business"), then, 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 the calculation of the amount of real property income, the amount of business income or the amount of timber income relating 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-32/par-4/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-32#art-32/par-4/item-1
the amount prescribed in each of the following clauses for the category of relative employed only in the business set forth in the clause:
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-32/par-4/item-1/sub-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-32#art-32/par-4/item-1/sub-1
a relative employed only in the business who is the 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-32/par-4/item-1/sub-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-32#art-32/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-32/par-4/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-32#art-32/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 arising from the 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-32/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-32#art-32/par-5
The amount deemed to be necessary expenses under the preceding paragraph (referred to as the "deduction for a relative employed only in the business" in this Section) is deemed to be revenue relating 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、第四十五条の二第一項の規定による道府県民税に関する申告書（その提出期限後において道府県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道府県民税に関する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-32/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-32#art-32/par-6
The provisions of paragraph (4) do not apply where the return concerning prefectural inhabitant tax under Article 45-2, paragraph (1) (including one filed by the time the tax notice for prefectural inhabitant tax is served after the 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 file a return concerning prefectural inhabitant tax 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 from 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-32/par-7 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-32#art-32/par-7
In the case of paragraph (3) or (4), whether the age of a relative prescribed in those provisions is under 15 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).
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道府県民税について連続して第四十五条の二第一項又は第三項の規定による道府県民税に関す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-32/par-8 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-32#art-32/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 paragraph (2) through the preceding paragraph, the amount of net loss (excluding those deducted before the previous year pursuant to this paragraph) under Article 2, paragraph (1), item (xxv) of the Income Tax Act that arose in calculating the gross income, the amount of retirement income or the amount of timber income of that person liable for tax in the three years prior to the previous year is to be deducted in calculating the gross income, the amount of retirement income or the amount of timber income of that person liable for tax only if the person has filed a blue return for the income tax for the year in which that net loss arose, and has continuously filed the return concerning prefectural inhabitant tax under Article 45-2, paragraph (1) or (3) for prefectural inhabitant tax for the fiscal years on or after the fiscal year after the following fiscal year of 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（第三十四条第一項第一号イ、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道府県民税について第四十五条の二第一項又は第三項の規定による道府県民税に関する申告書を提出し、かつ、その後の年度分の道府県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-32/par-9 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-32#art-32/par-9
Even where the preceding paragraph does not apply, of the amount of net loss under that paragraph (excluding those deducted before the previous year pursuant to that paragraph) that arose in each year of the three years prior to the previous year in calculating the gross income, the amount of retirement income or the amount of timber income of a person liable for the income levy, those that relate to the amount of loss arising in calculating the amount of fluctuating income (meaning income specified by Cabinet Order, from among income arising from fishing, income relating to copyright royalties and other income that fluctuates markedly from year to year) arising in each of those years or to the amount of loss on disaster-damaged business assets and are specified by Cabinet Order, or the amount of casualty loss that arose in each year of the three years prior to the previous year of that person liable for tax (meaning, in the cases listed in Article 34, paragraph (1), item (i), (a), (b) or (c), the amount in excess of the amount provided respectively in (a), (b) or (c) of that item, and excluding those deducted before the previous year pursuant to this paragraph or paragraph (1) of that Article), is to be deducted in calculating the gross income, the amount of retirement income or the amount of timber income of that person liable for tax only if the person has filed the return concerning prefectural inhabitant tax under Article 45-2, paragraph (1) or (3) for prefectural 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 prefectural 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。以下この款において同じ。）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-32/par-10 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-32#art-32/par-10
The "amount of loss on disaster-damaged business assets" in the preceding paragraph means the amount of loss arising from a disaster (meaning an earthquake, storm, flood, fire or other disaster specified by Cabinet Order; the same applies hereinafter in this Subsection) to inventory assets (meaning goods, products, semi-finished goods, work in process, raw materials and other assets (excluding securities and timber) relating to a business generating business income that are specified by Cabinet Order as subject to inventory-taking), to fixed assets used for a business generating real property income, business income or timber income and other assets equivalent thereto that are specified by Cabinet Order, or to timber (including the amount of unavoidable expenditure related to that disaster that is specified by Cabinet Order, and excluding the portion covered by insurance benefits, compensation for damage or the like), and that does not fall under the amount of loss arising in calculating the amount of fluctuating income in 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四十五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-32/par-11 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-32#art-32/par-11
With regard to a person liable for the income levy who bears no tax liability for the income tax for the previous year, where the total of the amounts of specified expenditures prescribed in Article 57-2, paragraph (2) of the Income Tax Act for the previous year exceeds the amount equivalent to one-half of the amount of the deduction for salary income prescribed in Article 28, paragraph (2) of that Act, only when a return under Article 45-2, paragraph (1) stating to the effect that the person receives the application of this paragraph and the total of the amounts of those specified expenditures has been filed with the necessary documents specified by Order of the Ministry of Internal Affairs and Communications, such as a detailed statement concerning those specified expenditures, attached, the amount of the excess portion is to be deducted in calculating the salary income of that person liable for tax, in accordance with the rules of Article 57-2, paragraph (1) of that Act.
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-32/par-12 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-32#art-32/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四十五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-32/par-13 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-32#art-32/par-13
The provisions of the preceding paragraph do not apply to the amount of income relating to specified dividends, etc. where the final return prescribed in Article 45-3, paragraph (1) relating to the income tax for the previous year states the matters concerning the details of the income relating to the 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-32/par-14 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-32#art-32/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四十五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-32/par-15 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-32#art-32/par-15
The provisions of the preceding paragraph do not apply to the amount of income relating to the amount of capital gains from specified shares, etc. where the final return prescribed in Article 45-3, paragraph (1) relating to the income tax for the previous year states the matters concerning the details of the income relating to the amount of capital gains from 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-32/par-16 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-32#art-32/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
### 第三十三条
art-33 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-33#art-33
**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（平成八年法律第八十五号）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道府県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-33/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-33#art-33/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 the income tax for the year that includes the specified extraordinary disaster occurrence date under Article 2, paragraph (1) of the Act on Special Measures concerning Preservation of Rights and Interests of Victims of Specified Disaster (Act No. 85 of 1996) relating to an extraordinary disaster designated as a specified extraordinary disaster under paragraph (1) of that Article (referred to as the "specified extraordinary disaster" in paragraph (5); that year is 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 the net loss from disaster damage to business assets prescribed in Article 70-2, paragraph (4), item (i) of the Income Tax Act, and excluding one that arose in that year of the specified extraordinary disaster; the same applies hereinafter in this paragraph), with regard to the application of the preceding Article to individual prefectural inhabitant tax for each fiscal year within five fiscal years on or after the fiscal year after the following fiscal year of 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 "amount of net loss (excluding" in paragraph (8) of that Article is deemed to be replaced with "amount of net loss other than a net loss in the year of a specified extraordinary disaster (meaning the net loss in the year of a specified extraordinary disaster prescribed in paragraph (1) of the following Article; the same applies hereinafter in this paragraph) and a net loss from disaster damage to business assets (meaning the net loss from disaster damage to business assets prescribed in paragraph (1) of the following Article; the same applies in the following paragraph) (excluding", the phrase "pursuant to this paragraph)" in that paragraph is deemed to be replaced with "pursuant to this paragraph), and the net loss in the year of a specified extraordinary disaster that arose in the five years prior to the previous year of that person liable for tax (excluding those deducted before the previous year pursuant to this paragraph)", and in paragraph (9) of that Article, the phrase "amount of net loss" is deemed to be replaced with "amount of net loss other than a net loss from disaster damage to business assets" and the phrase "and are specified by Cabinet Order" is deemed to be replaced with "and are specified by Cabinet Order, and the net loss from disaster damage to business assets that arose in the five years prior to the previous year of that person liable for tax (excluding those deducted before the previous year pursuant to 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-33/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-33#art-33/par-1/item-1
The ratio of the specified disaster loss amount on business assets (meaning the specified disaster loss amount on 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 amount specified by Cabinet Order as the value of the fixed business assets held by the person liable for tax (meaning the fixed business assets prescribed in item (iii) of that paragraph; the same applies in the following item) that are used in the business generating business income conducted 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-33/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-33#art-33/par-1/item-2
The ratio of the specified disaster loss amount on real property, etc. (meaning the specified disaster loss amount on 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 amount specified by Cabinet Order as the value of the fixed business assets held by the person liable for tax that are used in the business generating real property income or timber income conducted 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道府県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-33/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-33#art-33/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, and excluding one that arose in the year of the specified extraordinary disaster; the same applies hereinafter in this paragraph), with regard to the application of the preceding Article to individual prefectural inhabitant tax for each fiscal year within five fiscal years on or after the fiscal year after the following fiscal year of 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 "amount of net loss (excluding" in paragraph (8) of that Article is deemed to be replaced with "amount of net loss other than a net loss from disaster damage to business assets (meaning the net loss from disaster damage to business assets prescribed in paragraph (2) of the following Article; the same applies in the following paragraph) (excluding", the phrase "amount of net loss under that paragraph (excluding those deducted before the previous year pursuant to that paragraph" in paragraph (9) of that Article is deemed to be replaced with "amount of net loss under that paragraph other than 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 paragraph (2) of the following Article; the same applies hereinafter in this paragraph) and a net loss from disaster damage to business assets (excluding those deducted before the previous year pursuant to the preceding paragraph", and the phrase "and are specified by Cabinet Order" in that paragraph is deemed to be replaced with "and are specified by Cabinet Order, and the specified net loss in the year of a specified extraordinary disaster that arose in the five years prior to the previous year of that person liable for tax (excluding those deducted before the previous year pursuant to this paragraph) and the net loss from disaster damage to business assets (excluding those deducted before the previous year pursuant to this paragraph)".
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道府県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-33/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-33#art-33/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), with regard to the application of the preceding Article to individual prefectural inhabitant tax for each fiscal year within five fiscal years on or after the fiscal year after the following fiscal year of 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 "amount of net loss (excluding" in paragraph (8) of that Article is deemed to be replaced with "amount of net loss other than a net loss from disaster damage to business assets (meaning the net loss from disaster damage to business assets prescribed in paragraph (3) of the following Article; the same applies in the following paragraph) (excluding", the phrase "amount of net loss" in paragraph (9) of that Article is deemed to be replaced with "amount of net loss other than a net loss from disaster damage to business assets", and the phrase "and are specified by Cabinet Order" in that paragraph is deemed to be replaced with "and are specified by Cabinet Order, and the net loss from disaster damage to business assets that arose in the five years prior to the previous year of that person liable for tax (excluding those deducted before the previous year pursuant to 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道府県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「第三十四条第一項」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-33/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-33#art-33/par-4
Where a person liable for the income levy has a specified casualty loss, with regard to the application of the preceding Article to individual prefectural inhabitant tax for each fiscal year within five fiscal years on or after the fiscal year after the following fiscal year of the fiscal year that includes the last day of the year in which that specified casualty loss arose, the phrase "of that item, and excluding" in paragraph (9) of that Article is deemed to be replaced with "of that item) other than a specified casualty loss (meaning the specified casualty loss prescribed in paragraph (4) of the following Article; the same applies hereinafter in this paragraph) (excluding", the phrase "paragraph (1) of that Article" in that paragraph is deemed to be replaced with "Article 34, paragraph (1)", and the phrase "Article)" in that paragraph is deemed to be replaced with "Article), and the specified casualty loss that arose in the five years prior to the previous year of that person liable for tax (excluding those deducted before the previous year pursuant to this paragraph or paragraph (1) of that Article)".
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-33/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-33#art-33/par-5
The specified casualty loss prescribed in the preceding paragraph means, of the amount of casualty loss, that relating to the amount of loss arising from a specified extraordinary disaster on the assets prescribed in paragraph (1), item (i) of the following Article held by the person liable for tax or by a spouse or other relative who shares the same 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 portion covered by insurance benefits, compensation for damage or the like).
machine translation, not official
### 第三十四条（所得控除） — Income Deductions
caption: machine translation, not official
art-34 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34
**第一項** 道府県は、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-34/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-1
Where a person liable for the income levy falls under any of the persons listed in the following items, a prefecture is to deduct the amount provided respectively in those items 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.
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（第三十二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-34/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/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 32, 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-34/par-1/item-1/sub-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/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-34/par-1/item-1/sub-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/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-34/par-1/item-1/sub-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/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-34/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/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-34/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/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-34/par-1/item-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/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（昭和四十年法律第百二号）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-34/par-1/item-4/sub-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-1/item-4/sub-1
Contributions under a mutual relief contract prescribed in Article 2, paragraph (2) of the Small Enterprise Mutual Relief Projects Act (Act No. 102 of 1965) (excluding those specified by Cabinet Order);
machine translation, not official
**ロ** 確定拠出年金法（平成十三年法律第八十八号）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-34/par-1/item-4/sub-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-1/item-4/sub-2
Participant contributions to a corporate-type pension plan prescribed in Article 3, paragraph (3), item (vii)-2 of the Defined Contribution Pension Act (Act No. 88 of 2001) or participant contributions to an individual-type pension plan 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-34/par-1/item-4/sub-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/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-34/par-1/item-5 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/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-34/par-1/item-5/sub-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/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-34/par-1/item-5/sub-1/sub2-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/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-34/par-1/item-5/sub-1/sub2-1/sub3-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/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-34/par-1/item-5/sub-1/sub2-1/sub3-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/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-34/par-1/item-5/sub-1/sub2-1/sub3-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/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-34/par-1/item-5/sub-1/sub2-1/sub3-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/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-34/par-1/item-5/sub-1/sub2-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/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-34/par-1/item-5/sub-1/sub2-2/sub3-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/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-34/par-1/item-5/sub-1/sub2-2/sub3-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/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-34/par-1/item-5/sub-1/sub2-2/sub3-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/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-34/par-1/item-5/sub-1/sub2-2/sub3-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/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-34/par-1/item-5/sub-1/sub2-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/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-34/par-1/item-5/sub-1/sub2-3/sub3-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/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-34/par-1/item-5/sub-1/sub2-3/sub3-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/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-34/par-1/item-5/sub-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/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-34/par-1/item-5/sub-2/sub2-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/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-34/par-1/item-5/sub-2/sub2-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/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-34/par-1/item-5/sub-2/sub2-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/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-34/par-1/item-5/sub-2/sub2-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/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-34/par-1/item-5/sub-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-1/item-5/sub-3
Where premiums or contributions pertaining to a new individual pension insurance contract, etc. (limited to those pertaining to the survival or death portion; referred to as "new individual pension insurance premiums" in (c)), or premiums or contributions pertaining to an old individual pension insurance contract, etc. (excluding, in the case of a contract to which a special agreement to pay insurance proceeds or similar benefits on the basis of the person's illness, bodily injury or other similar cause is attached, the premiums or contributions pertaining to that special agreement; referred to as "old individual pension insurance premiums" in (c)), were paid: the amount provided respectively below according to the following classification 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-34/par-1/item-5/sub-3/sub2-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-1/item-5/sub-3/sub2-1
Where new individual pension 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-34/par-1/item-5/sub-3/sub2-1/sub3-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-1/item-5/sub-3/sub2-1/sub3-1
Where the total amount of new individual pension insurance premiums paid in the previous year (where, in the previous year, the person received a distribution of surplus or rebates under a new individual pension insurance contract, etc., or applied surplus to be distributed or rebates to be rebated under a new individual pension insurance contract, etc. to the payment of new individual pension 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 individual pension 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-34/par-1/item-5/sub-3/sub2-1/sub3-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-1/item-5/sub-3/sub2-1/sub3-2
Where the total amount of new individual pension 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-34/par-1/item-5/sub-3/sub2-1/sub3-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-1/item-5/sub-3/sub2-1/sub3-3
Where the total amount of new individual pension 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-34/par-1/item-5/sub-3/sub2-1/sub3-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-1/item-5/sub-3/sub2-1/sub3-4
Where the total amount of new individual pension insurance premiums paid in 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-34/par-1/item-5/sub-3/sub2-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-1/item-5/sub-3/sub2-2
Where old individual pension 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-34/par-1/item-5/sub-3/sub2-2/sub3-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-1/item-5/sub-3/sub2-2/sub3-1
Where the total amount of old individual pension insurance premiums paid in the previous year (where, in the previous year, the person received a distribution of surplus or rebates under an old individual pension insurance contract, etc., or applied surplus to be distributed or rebates to be rebated under an old individual pension insurance contract, etc. to the payment of old individual pension insurance premiums, the remainder after deducting the amount of that surplus or those rebates (limited to the amount of the portion pertaining to old individual pension 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-34/par-1/item-5/sub-3/sub2-2/sub3-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-1/item-5/sub-3/sub2-2/sub3-2
Where the total amount of old individual pension 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-34/par-1/item-5/sub-3/sub2-2/sub3-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-1/item-5/sub-3/sub2-2/sub3-3
Where the total amount of old individual pension 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-34/par-1/item-5/sub-3/sub2-2/sub3-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-1/item-5/sub-3/sub2-2/sub3-4
Where the total amount of old individual pension insurance premiums paid in 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-34/par-1/item-5/sub-3/sub2-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-1/item-5/sub-3/sub2-3
Where new individual pension insurance premiums and old individual pension 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-34/par-1/item-5/sub-3/sub2-3/sub3-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-1/item-5/sub-3/sub2-3/sub3-1
New individual pension insurance premiums: the amount provided respectively in (1)(i) through (iv) according to the classification of cases listed in (1)(i) through (iv) for the total amount of new individual pension insurance premiums paid in the previous year;
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-34/par-1/item-5/sub-3/sub2-3/sub3-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-1/item-5/sub-3/sub2-3/sub3-2
Old individual pension insurance premiums: the amount provided respectively in (2)(i) through (iv) according to the classification of cases listed in (2)(i) through (iv) for the total amount of old individual pension insurance premiums paid in the previous year.
machine translation, not official
**五の二** 削除
art-34/par-1/item-5-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-1/item-5-2
**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-34/par-1/item-5-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-1/item-5-3
A person liable for the income levy who in the previous year paid premiums or contributions for the earthquake or similar damage portion of a casualty insurance policy or similar contract (excluding those specified by Cabinet Order; referred to as "earthquake insurance premiums" in this item) that has as its subject insurance or mutual aid a house that is constantly used as a residence and is held by the person or by a spouse or other relative who shares the same livelihood with the person, 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 are paid to cover the amount of loss arising on those assets from damage caused by fire, destruction, burial or washing away directly or indirectly caused by an earthquake or eruption or a tsunami resulting therefrom (referred to as "earthquake or similar damage" in this item): the amount equivalent to one-half of the total amount of earthquake insurance premiums paid in the previous year (where, in the previous year, the person received a distribution of surplus or rebates under a casualty insurance policy or similar contract, or applied surplus to be distributed or rebates to be rebated under a casualty insurance policy or similar contract to the payment of earthquake insurance premiums, the remainder after deducting the amount of that surplus or those rebates (limited to the amount of the portion pertaining to earthquake insurance premiums)) (or 25,000 yen, where that amount exceeds 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。第三項及び第八項並びに第三十七条において同じ。）である場合には、三十万円）
art-34/par-1/item-6 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-1/item-6
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: 260,000 yen for each person with a disability (or 300,000 yen, where that person is a person with a particular disability (meaning, of persons with disabilities, a person with a severe mental or physical disability who is specified by Cabinet Order; the same applies in paragraphs (3) and (8) and Article 37));
machine translation, not official
**七** 削除
art-34/par-1/item-7 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-1/item-7
**八** 寡婦である所得割の納税義務者 二十六万円
art-34/par-1/item-8 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/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-34/par-1/item-8-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/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-34/par-1/item-9 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/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-34/par-1/item-10 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-1/item-10
A person liable for the income levy who has a claimable spouse: the amount provided respectively below according to the following classification 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。以下この条及び第三十七条第一号イにおいて同じ。）である場合には、三十八万円）
art-34/par-1/item-10/sub-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/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 (or 380,000 yen, where that claimable spouse is an elderly claimable spouse (meaning, of claimable spouses, a person aged 70 or more; the same applies hereinafter in this Article and in Article 37, 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-34/par-1/item-10/sub-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/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 (or 260,000 yen, where that 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-34/par-1/item-10/sub-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/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 (or 130,000 yen, where that 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（第三十二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-34/par-1/item-10-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-1/item-10-2
A person liable for the income levy (excluding one whose spouse is subject to the application of the preceding item or this item as a person liable for the income levy prescribed in those provisions, and limited to one whose total income for the previous year is 10,000,000 yen or less) who has a spouse who shares the same livelihood with the person (excluding one who falls under a relative employed only by a blue-return filer prescribed in Article 32, 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 1,330,000 yen or less) and who does not fall under a claimable spouse: the amount provided respectively below according to the following classification 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-34/par-1/item-10-2/sub-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/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 provided respectively below according to the following classification 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-34/par-1/item-10-2/sub-1/sub2-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/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-34/par-1/item-10-2/sub-1/sub2-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/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 exceeding 930,001 yen (where that excess portion is not an amount obtained by deducting 30,000 yen from an integral multiple of 50,000 yen, the largest of the amounts 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-34/par-1/item-10-2/sub-1/sub2-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/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-34/par-1/item-10-2/sub-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-1/item-10-2/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: the amount equivalent to two-thirds of the amount provided respectively in (a)(1) through (3) according to the classification listed in (a)(1) through (3) for that spouse (the amount rounded up, where that amount includes a fraction of less than 10,000 yen);
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-34/par-1/item-10-2/sub-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-1/item-10-2/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: the amount equivalent to one-third of the amount provided respectively in (a)(1) through (3) according to the classification listed in (a)(1) through (3) for that spouse (the amount rounded up, where that amount includes a fraction of less than 10,000 yen).
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。以下この目及び第四十五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。第八項及び第三十七条において同じ。）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三十七条において同じ。）である場合には三十八万円）
art-34/par-1/item-11 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-1/item-11
A person liable for the income levy who has a claimable dependent (meaning, of dependents, the persons provided respectively below according to the classification of the persons listed below; the same applies hereinafter in this Division and in Article 45-3-3, 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 37), 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 37));
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-34/par-1/item-11/sub-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/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-34/par-1/item-11/sub-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/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-34/par-1/item-11/sub-2/sub2-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/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 applies by reason of studying abroad;
machine translation, not official
**（２）** 障害者
art-34/par-1/item-11/sub-2/sub2-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-1/item-11/sub-2/sub2-2
a Person with a Disability;
machine translation, not official
**（３）** その道府県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-34/par-1/item-11/sub-2/sub2-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/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 the prefectural 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（第三十二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（以下この款において「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-34/par-1/item-12 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/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 (Act No. 164 of 1947) 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 32, 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 Subsection): for each specified relative, the amount provided 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-34/par-1/item-12/sub-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/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-34/par-1/item-12/sub-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/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-34/par-1/item-12/sub-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/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-34/par-1/item-12/sub-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/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** 道府県は、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-34/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-2
A prefecture is to deduct, from the gross income, the amount of retirement income or the amount of timber income calculated for the income for the previous year of a person liable for the income levy whose total income for the previous year is 25,000,000 yen or less, the amount specified in each of the following items in accordance with 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-34/par-2/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/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-34/par-2/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/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-34/par-2/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/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（第三十七条において「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-34/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/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 37), 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（第三十七条において「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-34/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/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 37), 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-34/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/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-34/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/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-34/par-7 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/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（平成十三年法律第五十号）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-34/par-7/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-7/item-1
new life 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), 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 (Act No. 50 of 2001) 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 that item 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-34/par-7/item-1/sub-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/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（平成十七年法律第百二号）第二条の規定による廃止前の簡易生命保険法（昭和二十四年法律第六十八号）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-34/par-7/item-1/sub-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-7/item-1/sub-2
a postal life insurance policy prescribed in Article 3 of the Postal Life Insurance Act (Act No. 68 of 1949) 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 (Act No. 102 of 2005) (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（昭和二十二年法律第百三十二号）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-34/par-7/item-1/sub-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/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 (Act No. 132 of 1947) (excluding a contract for life mutual aid with a period of coverage under mutual insurance of less than five years 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-34/par-7/item-1/sub-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/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-34/par-7/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/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-34/par-7/item-2/sub-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/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-34/par-7/item-2/sub-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/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-34/par-7/item-2/sub-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/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-34/par-7/item-2/sub-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/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-34/par-7/item-2/sub-5 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/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-34/par-7/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/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-34/par-7/item-3/sub-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/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-34/par-7/item-3/sub-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/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-34/par-7/item-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/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-34/par-7/item-4/sub-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/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-34/par-7/item-4/sub-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/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-34/par-7/item-4/sub-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/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-34/par-7/item-5 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-7/item-5
Old individual pension insurance contract, etc.: those of the contracts listed in item (ii), (a) through (c) that were concluded on or before December 31, 2011 (limited to annuity contracts, and including those such contracts concluded on or before that date that lapsed and were reinstated after that date) that provide for the requirements listed 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-34/par-7/item-6 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-7/item-6
Casualty insurance policy or similar contract: one concluded incidentally to any of the insurance policies listed below, or a single insurance policy or contract concerning 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-34/par-7/item-6/sub-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-7/item-6/sub-1
Of the insurance policies concluded by a casualty insurance company prescribed in Article 2, paragraph (4) of the Insurance Business Act (Act No. 105 of 1995) or a foreign casualty insurance company, etc. prescribed in paragraph (9) of that Article, those that cover damage that may arise from a certain accidental event (excluding those listed in item (ii), (d) and those concluded by that foreign casualty insurance company, etc. outside the area where this Act applies);
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-34/par-7/item-6/sub-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-7/item-6/sub-2
A contract concerning building renewal mutual aid or fire mutual aid concluded by an agricultural cooperative that conducts the business under Article 10, paragraph (1), item (x) of the Agricultural Co-operatives Act (Act No. 132 of 1947), and other contracts concerning mutual aid similar thereto that are 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二十三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-34/par-8 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/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 or another claimable spouse, another spouse in the same household, a spouse who shares the same livelihood prescribed in paragraph (1), item (x)-2, or a specified dependent, a dependent who falls under paragraph (3), an elderly dependent who falls under paragraph (4) or 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 23, 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三十七条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（地方税法第二十三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-34/par-9 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/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 37. 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 23, 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-34/par-10 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/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-34/par-11 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/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-34/par-12 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/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
### 第三十五条（所得割の税率） — Tax Rate of the Income Levy
caption: machine translation, not official
art-35 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-35#art-35
**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、百分の四（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（第三十七条及び第三十七条の二において「指定都市」という。）の区域内に住所を有する場合には、百分の二）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、同一の標準税率ごとに一の率でなければならない。
art-35/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-35#art-35/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 four percent (or two 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 (Act No. 67 of 1947) (referred to as a "designated city" in Articles 37 and 37-2)). In this case, the rate so determined must be a single rate for each same standard tax 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-35/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-35#art-35/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
### 第三十六条 〔削除 / repealed〕
art-36 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-35#art-36
**第一項** 削除
art-36/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-35#art-36/par-1
### 第三十七条（調整控除） — Adjustment Deduction
caption: machine translation, not official
art-37 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-35#art-37
**第一項** 道府県は、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、その者の第三十五条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-37/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-35#art-37/par-1
With regard to a person liable for the income levy whose total income for the previous year is 25,000,000 yen or less, a prefecture is to deduct, from the amount of the income levy of that person under Article 35, 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三十五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（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
art-37/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-35#art-37/par-1/item-1
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 35, paragraph (2) (referred to as the "total taxable income amount" in this Article) is 2,000,000 yen or less: the amount equivalent to two percent (or one 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三十四条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-37/par-1/item-1/sub-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-35#art-37/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 (excluding one 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) who has a spouse who shares the same livelihood with the person prescribed in Article 34, paragraph (1), item (x)-2 (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 (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-37/par-1/item-1/sub-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-35#art-37/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
art-37/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-35#art-37/par-1/item-2
Where the total taxable income amount of that person liable for tax exceeds 2,000,000 yen: the amount equivalent to two percent (or one 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-37/par-1/item-2/sub-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-35#art-37/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 item (i), (a), 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-37/par-1/item-2/sub-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-35#art-37/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
### 第三十七条の二（寄附金税額控除） — Tax Credit for Donations
caption: machine translation, not official
art-37-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-2#art-37-2
**第一項** 道府県は、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四（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、百分の二）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、当該百分の四（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、百分の二）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三十五条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-37-2/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-2#art-37-2/par-1
Where a person liable for the income levy has paid a donation listed below in the previous year and the total amount of those donations (or 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, where that total exceeds the amount equivalent to 30 percent of that total) exceeds 2,000 yen, a prefecture is to deduct the amount equivalent to four percent (or two 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 four percent (or two 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 35 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-37-2/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-2#art-37-2/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（昭和二十六年法律第四十五号）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-37-2/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-2#art-37-2/par-1/item-2
A donation specified by Cabinet Order to a community chest prescribed in Article 113, paragraph (2) of the Social Welfare Act (Act No. 45 of 1951) (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);
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道府県の条例で定めるもの
art-37-2/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-2#art-37-2/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 Prefectural Ordinance of the prefecture 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道府県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-37-2/par-1/item-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-2#art-37-2/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 (Act No. 7 of 1998) (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 Prefectural Ordinance of the prefecture 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-37-2/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-2#art-37-2/par-2
The "donation eligible for the special deduction" in the preceding paragraph means donations listed in item (i) of that paragraph (referred to as "item 1 donations" in this Article) that are 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 made 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-37-2/par-2/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-2#art-37-2/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-37-2/par-2/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-2#art-37-2/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-37-2/par-2/item-2/sub-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-2#art-37-2/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 the amount equivalent to 60 percent or more 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-37-2/par-2/item-2/sub-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-2#art-37-2/par-2/item-2/sub-2
Make public 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-37-2/par-2/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-2#art-37-2/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, an amount equivalent to 30 percent or less 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-37-2/par-2/item-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-2#art-37-2/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-37-2/par-2/item-5 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-2#art-37-2/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-37-2/par-2/item-6 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-2#art-37-2/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-37-2/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-2#art-37-2/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-37-2/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-2#art-37-2/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-37-2/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-2#art-37-2/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-37-2/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-2#art-37-2/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-37-2/par-7 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-2#art-37-2/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-37-2/par-8 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-2#art-37-2/par-8
The Minister for Internal Affairs and Communications must hear the opinion of the Local Finance Council regarding the standards prescribed in paragraph (2) or the establishment, change or abolition of a stipulation 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-37-2/par-9 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-2#art-37-2/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-37-2/par-10 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-2#art-37-2/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（当該金額が当該納税義務者の第三十五条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を超えるときは、当該百分の二十に相当する金額）とする。
art-37-2/par-11 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-2#art-37-2/par-11
The amount of special deduction in paragraph (1) is the amount equivalent to two-fifths (or one-fifth, 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 (or the amount equivalent to 20 percent of the amount of the income levy of that person liable for tax when Article 35 and the preceding Article are applied, where the former amount exceeds that amount).
machine translation, not official
**一** 当該納税義務者が第三十五条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-37-2/par-11/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-2#art-37-2/par-11/item-1
Where that person liable for tax has the taxable gross income prescribed in Article 35, 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三十五条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-37-2/par-11/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-2#art-37-2/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 35, 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-37-2/par-11/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-2#art-37-2/par-11/item-3
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, or where that person liable for tax does not have taxable gross income and has taxable timber income or taxable retirement income: the ratio provided respectively in (a) or (b) according to the classification of cases listed in (a) or (b) (the lower of the ratios provided 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-37-2/par-11/item-3/sub-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-2#art-37-2/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-37-2/par-11/item-3/sub-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-2#art-37-2/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道府県の条例の定めは、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-37-2/par-12 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-2#art-37-2/par-12
A provision of a Prefectural Ordinance under paragraph (1), item (iv) is to be made where a request has been made by 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 Ordinance must make clear the name and the location of the principal office of the 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-37-2/par-13 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-2#art-37-2/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 the corporation in each business year, the name 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** 道府県知事は、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-37-2/par-14 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-2#art-37-2/par-14
When the prefectural governor 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 governor 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
### 第三十七条の三（外国税額控除） — (Foreign Tax Credit)
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art-37-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-3#art-37-3
**第一項** 道府県は、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。）をその者の第三十五条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-37-3/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-3#art-37-3/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 the Income Tax 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 and the deduction limit under Article 165-6, paragraph (1) of the Income Tax Act, a prefecture 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 35 and the preceding two Articles are applied.
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### 第三十七条の四（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
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art-37-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-3#art-37-4
**第一項** 道府県は、所得割の納税義務者が、第三十二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二を乗じて得た金額を、その者の第三十五条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-37-4/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-3#art-37-4/par-1
Where a person liable for the income levy has been imposed a dividend levy amount under the provisions of Subsection 5 on the amount of specified dividends, etc. that formed the basis for calculating the amount of income relating to specified dividends, etc. stated in the final return prescribed in Article 32, paragraph (13), or a share transfer income levy amount under the provisions of Subsection 6 on the amount of capital gains from specified shares, etc. that formed the basis for calculating the amount of income relating to the amount of capital gains from specified shares, etc. stated in the final return prescribed in paragraph (15) of that Article, a prefecture is to deduct the amount obtained by multiplying that dividend levy amount or that share transfer income levy amount by two-fifths from the amount of the income levy of that person when Article 35 and the preceding three Articles are applied.
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### 第三十八条（個人の均等割の税率） — Rate of Per Capita Levy on Individuals
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art-38 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-3#art-38
**第一項** 個人の均等割の標準税率は、千円とする。
art-38/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-3#art-38/par-1
The standard tax rate of the per capita levy on individuals is 1,000 yen.
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## 第二目 賦課徴収 — Division 2 Assessment and Collection
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ch-2/sec-1/subsec-2/div-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-3#ch-2/sec-1/subsec-2/div-2
### 第三十九条（個人の道府県民税の賦課期日） — Assessment Date of Individual Prefectural Inhabitant Tax
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art-39 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-3#art-39
**第一項** 個人の道府県民税の賦課期日は、当該年度の初日の属する年の一月一日とする。
art-39/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-3#art-39/par-1
The assessment date of individual prefectural inhabitant tax is January 1 of the year that includes the first day of the fiscal year in question.
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### 第四十条 〔削除 / repealed〕
art-40 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-3#art-40
**第一項** 削除
art-40/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-3#art-40/par-1
### 第四十一条（個人の道府県民税の賦課徴収） — Assessment and Collection of Individual Prefectural Inhabitant Tax
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art-41 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-3#art-41
**第一項** 個人の道府県民税の賦課徴収は、この款及び第五章第二節に特別の定めがある場合を除くほか、当該道府県の区域内の市町村が、当該市町村の個人の市町村民税の賦課徴収（均等割の税率の軽減を除く。）の例により、当該市町村の個人の市町村民税の賦課徴収と併せて行うものとする。
art-41/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-3#art-41/par-1
Except as otherwise specially provided in this Subsection and Chapter V, Section 2, the assessment and collection of individual prefectural inhabitant tax is to be carried out by the municipalities within the area of the prefecture, in accordance with the rules for the assessment and collection of the individual municipal inhabitant tax of the municipality (excluding the reduction of the rate of the per capita levy), together with the assessment and collection of the individual municipal inhabitant tax of the municipality.
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**第二項** 前項の場合において、個人の道府県民税及び個人の市町村民税に係る第三百二十一条第二項の規定による納期前の納付に対する報奨金の計算については、個人の道府県民税及び個人の市町村民税の額の合算額により同項の規定を適用するものとする。
art-41/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-3#art-41/par-2
In the case of the preceding paragraph, with regard to the calculation of the monetary incentive for payment before the payment period under Article 321, paragraph (2) relating to individual prefectural inhabitant tax and individual municipal inhabitant tax, that paragraph is to be applied on the basis of the total amount of individual prefectural inhabitant tax and individual municipal inhabitant tax.
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**第三項** 第一項の場合において、個人の道府県民税（第二十四条第一項第二号に掲げる者に対して課する均等割及び分離課税に係る所得割に限る。以下この項、次条第二項及び第四十三条において同じ。）及び個人の市町村民税（第二百九十四条第一項第二号に掲げる者に対して課する均等割及び第三百二十八条の規定により課する所得割に限る。以下この項、次条第二項及び第四十三条において同じ。）に係る第十七条の四の規定による還付加算金、第三百二十一条の二、第三百二十六条、第三百二十八条の十若しくは第三百二十八条の十三の規定による延滞金、第三百二十八条の十一の規定による過少申告加算金若しくは不申告加算金又は第三百二十八条の十二の規定による重加算金の計算については、個人の道府県民税及び個人の市町村民税の額の合算額によりこれらの規定を適用するものとする。
art-41/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-3#art-41/par-3
In the case of paragraph (1), with regard to the calculation of interest on refund under Article 17-4, delinquency charges under Article 321-2, Article 326, Article 328-10 or Article 328-13, additional charges for understatement or additional charges for failure to file under Article 328-11, or substantial additional charges under Article 328-12, relating to individual prefectural inhabitant tax (limited to the per capita levy imposed on the persons listed in Article 24, paragraph (1), item (ii) and the separately taxed income levy; the same applies hereinafter in this paragraph, paragraph (2) of the following Article and Article 43) and individual municipal inhabitant tax (limited to the per capita levy imposed on the persons listed in Article 294, paragraph (1), item (ii) and the income levy imposed under Article 328; the same applies hereinafter in this paragraph, paragraph (2) of the following Article and Article 43), those provisions are to be applied on the basis of the total amount of individual prefectural inhabitant tax and individual municipal inhabitant tax.
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**第四項** 第三百十七条の四（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者に係る部分に限る。）、第三百二十四条、第三百二十八条の十六第一項及び第三項から第六項まで並びに第三百三十二条から第三百三十四条までの規定は、第一項の規定により市町村が個人の市町村民税の賦課徴収の例により賦課徴収を行う個人の道府県民税について準用する。
art-41/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-3#art-41/par-4
The provisions of Article 317-4 (limited to the part concerning a person who submitted a return required to be submitted under Article 317-2, paragraphs (1) through (5) with a false statement), Article 324, Article 328-16, paragraphs (1) and (3) through (6), and Articles 332 through 334 apply mutatis mutandis to individual prefectural inhabitant tax that municipalities assess and collect in accordance with the rules for the assessment and collection of individual municipal inhabitant tax under paragraph (1).
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**第五項** 道府県は、市町村が第一項の規定により行う個人の道府県民税の賦課徴収に関する事務の執行について、市町村に対し、必要な援助をするものとする。
art-41/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-3#art-41/par-5
A prefecture is to provide necessary assistance to municipalities in the execution of the affairs relating to the assessment and collection of individual prefectural inhabitant tax that the municipalities carry out under paragraph (1).
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### 第四十二条（個人の道府県民税に係る地方団体の徴収金の納付又は納入等） — Payment or Remittance, etc. of Local Government Levies on Individual Prefectural Inhabitant Tax
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art-42 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-3#art-42
**第一項** 個人の道府県民税の納税義務者又は特別徴収義務者は、その個人の道府県民税に係る地方団体の徴収金を、個人の市町村民税に係る地方団体の徴収金の納付又は納入の例により、これと併せて納付し、又は納入しなければならない。
art-42/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-3#art-42/par-1
A person liable for individual prefectural inhabitant tax or a special collection agent must pay or remit the local government levies relating to that individual prefectural inhabitant tax, together with the payment or remittance of the local government levies relating to individual municipal inhabitant tax, in accordance with the rules for that payment or remittance.
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**第二項** 個人の道府県民税及び個人の市町村民税に係る地方団体の徴収金の納付又は納入があつた場合には、その納付額又は納入額から督促手数料及び滞納処分費を控除した額を個人の道府県民税及び個人の市町村民税の額に按分した額に相当する個人の道府県民税又は個人の市町村民税に係る地方団体の徴収金の納付又は納入があつたものとする。
art-42/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-3#art-42/par-2
Where local government levies relating to individual prefectural inhabitant tax and individual municipal inhabitant tax have been paid or remitted, the payment or remittance of the local government levies relating to individual prefectural inhabitant tax or individual municipal inhabitant tax is deemed to have been made in the amount obtained by apportioning the amount obtained by deducting the demand fee and the expenses for the delinquent tax collection procedure from the amount paid or remitted, according to the amounts of individual prefectural inhabitant tax and individual municipal inhabitant tax.
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### 第四十三条（個人の道府県民税の納税通知書等） — Tax Notice, etc. for Individual Prefectural Inhabitant Tax
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art-43 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-3#art-43
**第一項** 第四十一条第一項の規定により個人の道府県民税を賦課徴収する市町村が当該個人の道府県民税の賦課徴収に用いる納税通知書、納期限変更告知書、特別徴収義務者及び特別徴収に係る納税義務者に交付する特別徴収の方法によつて徴収する旨の通知書、督促状その他の文書は、当該市町村の個人の市町村民税の賦課徴収に用いるそれらの文書と併せて、総務省令で定める様式に準じて作成するものとする。
art-43/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-3#art-43/par-1
The tax notice, notice of change of the due date for payment, written notice to the effect that collection will be by the method of special collection delivered to the special collection agent and to the person liable for tax in respect of special collection, demand letter and other documents that a municipality assessing and collecting individual prefectural inhabitant tax under Article 41, paragraph (1) uses for the assessment and collection of that individual prefectural inhabitant tax are to be prepared, together with those documents used for the assessment and collection of the individual municipal inhabitant tax of that municipality, in conformity with the forms specified by Order of the Ministry of Internal Affairs and Communications.
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### 第四十四条（個人の道府県民税に係る納期限の延長） — Extension of the Due Date for Payment Relating to Individual Prefectural Inhabitant Tax
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art-44 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-3#art-44
**第一項** 市町村長が個人の市町村民税の納期限を延長した場合においては、当該納税者又は特別徴収義務者に係る個人の道府県民税の納期限についても、同一期間延長されたものとする。
art-44/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-3#art-44/par-1
Where the mayor of a municipality has extended the due date for payment of individual municipal inhabitant tax, the due date for payment of individual prefectural inhabitant tax relating to the taxpayer or special collection agent concerned is also deemed to have been extended for the same period.
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### 第四十四条の二（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道府県民税の徴収猶予） — Deferral of Collection of Individual Prefectural Inhabitant Tax Where an Application Based on a Tax Treaty Has Been Made
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art-44-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-3#art-44-2
**第一項** 第三百二十一条の七の十三の規定により市町村長が個人の市町村民税の徴収を猶予した場合には、当該市町村民税の納税義務者に係る個人の道府県民税の徴収についても当該市町村民税に対する当該猶予に係る市町村民税の割合と同じ割合により猶予されたものとする。
art-44-2/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-3#art-44-2/par-1
Where the mayor of a municipality has deferred the collection of individual municipal inhabitant tax under Article 321-7-13, the collection of individual prefectural inhabitant tax relating to the person liable for that municipal inhabitant tax is also deemed to have been deferred at the same ratio as the ratio of the municipal inhabitant tax subject to that deferral to that municipal inhabitant tax.
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### 第四十五条（個人の道府県民税又は延滞金額の減免） — Reduction or Exemption of Individual Prefectural Inhabitant Tax or Amount of Delinquency Charge
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art-45 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-3#art-45
**第一項** 市町村長が個人の市町村民税又はその延滞金額を減免した場合においては、当該納税者又は特別徴収義務者に係る個人の道府県民税又はその延滞金額についても当該市町村民税又は延滞金額に対する減免額の割合と同じ割合によつて減免されたものとする。
art-45/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-3#art-45/par-1
Where the mayor of a municipality has reduced or exempted individual municipal inhabitant tax or the amount of delinquency charge thereon, the individual prefectural inhabitant tax or the amount of delinquency charge thereon relating to the taxpayer or special collection agent concerned is also deemed to have been reduced or exempted at the same ratio as the ratio of the amount reduced or exempted to that municipal inhabitant tax or amount of delinquency charge.
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### 第四十五条の二（個人の道府県民税の申告等） — Returns, etc. for Individual Prefectural Inhabitant Tax
caption: machine translation, not official
art-45-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-2#art-45-2
**第一項** 第二十四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、第三百十七条の二第一項の市町村民税に関する申告書と併せて、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（以下この条において「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。）の第三十四条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。）、第三十四条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、第三十二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三十七条の二第一項（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。）並びに第三百十七条の二第一項ただし書に規定する市町村の条例で定める者については、この限りでない。
art-45-2/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-2#art-45-2/par-1
A person listed in Article 24, 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, together with the return concerning municipal inhabitant tax under Article 317-2, paragraph (1), to the mayor of the municipality of the place of domicile as of the assessment date; provided, however, that this does not apply to a person who, as of January 1, is paid salary (meaning salaries, wages, allowances, remuneration to members of the Diet, bonuses and salaries of a similar nature; referred to collectively as "salary" in this Section) or public pension, etc. prescribed in Article 35, paragraph (3) of the Income Tax Act (referred to as "public pension, etc." in this Article) by a person who has the obligation to submit a salary payment report or public pension payment report under Article 317-6, paragraph (1) or (4) and who had no income other than salary income or income other than income relating to public pension, etc. during the previous year (excluding a person who had no income other than income relating to public pension, etc. and who wishes to receive the deduction of the amount of social insurance premium deduction (excluding those 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 relating to a spouse (limited to one whose total income for the previous year is 950,000 yen or less) who shares the same livelihood with a person liable for the income levy (limited to one whose total income for the previous year is 9,000,000 yen or less), as prescribed in Article 34, paragraph (1), item (x)-2, and who does not fall under a claimable spouse), or the amount of deduction for dependents or the amount of special deduction for specified relatives prescribed in Article 34, paragraph (4) (excluding that relating to a specified relative (limited to one whose total income for the previous year is 850,000 yen or less)), or the deduction of those together with the amount of casualty loss deduction or the amount of medical expense deduction, the deduction of the amount of net loss prescribed in Article 32, 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 under Article 37-2, paragraph (1) (excluding the part relating to the donations listed in item (iv) of that paragraph (excluding those made to a certified specified non-profit corporation prescribed in Article 2, paragraph (3) of the Act on Promotion of Specified Non-profit Activities and a special certified specified non-profit corporation prescribed in paragraph (4) of that Article; the same applies in paragraph (5))) and paragraph (11) of Article 37-2 (referred to as the "donation tax credit amount" in this Article)), and to a person specified by a Municipal Ordinance prescribed in the proviso to Article 317-2, paragraph (1).
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-45-2/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-2#art-45-2/par-1/item-1
Gross income, amount of retirement income or amount of timber income for the previous year;
machine translation, not official
**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-45-2/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-2#art-45-2/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;
machine translation, not official
**三** 第三十二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-45-2/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-2#art-45-2/par-1/item-3
Matters concerning the deduction of the amount of net loss prescribed in Article 32, paragraph (8);
machine translation, not official
**四** 第三十二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-45-2/par-1/item-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-2#art-45-2/par-1/item-4
Matters concerning the deduction of the amount of net loss or casualty loss prescribed in Article 32, paragraph (9);
machine translation, not official
**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-45-2/par-1/item-5 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-2#art-45-2/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;
machine translation, not official
**六** 寄附金税額控除額の控除に関する事項
art-45-2/par-1/item-6 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-2#art-45-2/par-1/item-6
Matters concerning the deduction of the donation tax credit amount;
machine translation, not official
**七** 扶養親族に関する事項
art-45-2/par-1/item-7 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-2#art-45-2/par-1/item-7
Matters concerning dependents;
machine translation, not official
**八** 前各号に掲げるもののほか、道府県民税の賦課徴収について必要な事項
art-45-2/par-1/item-8 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-2#art-45-2/par-1/item-8
Matters other than those listed in the preceding items that are necessary for the assessment and collection of prefectural 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、道府県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、前項の道府県民税に関する申告書を、第三百十七条の二第二項の市町村民税に関する申告書と併せて同項の期限までに提出させることができる。
art-45-2/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-2#art-45-2/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, and the mayor of the municipality finds it necessary for the assessment and collection of prefectural inhabitant tax, the mayor may designate, from among persons who, as of January 1, are paid salary or public pension, etc. by a person who has the obligation to submit a salary payment report or public pension payment report under those provisions, those who had no income other than salary income or income other than income relating to public pension, etc. during the previous year, and have them submit the return concerning prefectural inhabitant tax in the preceding paragraph, together with the return concerning municipal inhabitant tax under Article 317-2, paragraph (2), by the deadline under that paragraph.
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道府県民税に関する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、第三十二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、第三百十七条の二第三項の市町村民税に関する申告書と併せて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-45-2/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-2#art-45-2/par-3
A person who, as of January 1, is paid salary or public pension, etc. by a person who has the obligation to submit a salary payment report or public pension payment report under Article 317-6, paragraph (1) or (4) and who had no income other than salary income or income other than income relating to public pension, etc. during the previous year (excluding a person who is obliged to submit the return concerning prefectural inhabitant tax in paragraph (1) under the preceding two paragraphs) must, where the person wishes to receive 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 32, 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 the matters concerning those deductions, together with the return concerning municipal inhabitant tax under Article 317-2, paragraph (3), 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道府県民税に関する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道府県民税に関する申告書を、第三百十七条の二第四項の市町村民税に関する申告書と併せて提出することができる。
art-45-2/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-2#art-45-2/par-4
A person prescribed in the proviso to paragraph (1) (excluding a person who has the obligation under paragraph (2) to submit the return concerning prefectural inhabitant tax referred to in paragraph (1)) may, if there is an amount of net loss or casualty loss in the previous year, submit, by March 15, the return concerning prefectural inhabitant tax referred to in that paragraph together with the return concerning municipal inhabitant tax referred to in Article 317-2, paragraph (4).
machine translation, not official
**第五項** 第二十四条第一項第一号に掲げる者は、第三十七条の二第一項（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、第三百十七条の二第五項に規定する申告書と併せて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-45-2/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-2#art-45-2/par-5
A person listed in Article 24, paragraph (1), item (i) who seeks to receive the deduction of the amount to be deducted under Article 37-2, paragraph (1) (limited to the part pertaining to the donations listed in item (iv) of that paragraph) must, by March 15, as provided by Order of the Ministry of Internal Affairs and Communications, submit a return stating the amount of the donation and other necessary matters, together with the return prescribed in Article 317-2, paragraph (5), 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二十四条第一項第一号に掲げる者が、第一項の道府県民税に関する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-45-2/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-2#art-45-2/par-6
In the case referred to in paragraph (1) or (4), when a person listed in Article 24, paragraph (1), item (i) who has salary received in the previous year to which the provisions of Article 190 of the Income Tax Act applied submits the return concerning prefectural inhabitant tax referred to in paragraph (1), the matters specified by Order of the Ministry of Internal Affairs and Communications among those listed in the items of that paragraph may be stated as specified by Order of the Ministry of Internal Affairs and Communications.
machine translation, not official
### 第四十五条の三
art-45-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-2#art-45-3
**第一項** 第二十四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-45-3/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-2#art-45-3/par-1
In the case where a person referred to in Article 24, paragraph (1), item (i) has submitted a final return prescribed in Article 2, paragraph (1), item (xxxvii) of the Income Tax Act (referred to as a "final return" in this Article) with respect to income tax for the previous year (excluding cases specified by Cabinet Order), for the purpose 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 day on which that final return was submitted; provided, however, that this does not apply if that return was submitted before that day.
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-45-3/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-2#art-45-3/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、道府県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-45-3/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-2#art-45-3/par-3
In the case referred to in the main clause of paragraph (1), a person who submits a final return must, as provided by Order of the Ministry of Internal Affairs and Communications, append to that final return the matters necessary for the assessment and collection of prefectural inhabitant tax.
machine translation, not official
### 第四十五条の三の二（個人の道府県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 Prefectural Inhabitant Tax
caption: machine translation, not official
art-45-3-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-2#art-45-3-2
**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、第三百十七条の三の二第一項に規定する申告書と併せて、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-45-3-2/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-2#art-45-3-2/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 he or she 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, together with the return prescribed in Article 317-3-2, paragraph (1), 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-45-3-2/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-2#art-45-3-2/par-1/item-1
the name or appellation of that salary payer;
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**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（第三十二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、合計所得金額が百三十三万円以下であるものに限る。次条第一項において同じ。）の氏名
art-45-3-2/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-2#art-45-3-2/par-1/item-2
the name of the spouse who shares a livelihood with the person liable for the income levy (that person being limited to a person whose total income is 10,000,000 yen or less) (the spouse excluding a person who falls under a relative employed only by a blue-return filer prescribed in Article 32, paragraph (3) and receives the salary prescribed in that paragraph, and a person who falls under a relative employed only in the business prescribed in paragraph (4) of that Article, and limited to a person whose total income is 1,330,000 yen or less; the same applies in paragraph (1) of the following Article);
machine translation, not official
**三** 扶養親族又は特定親族の氏名
art-45-3-2/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-2#art-45-3-2/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-45-3-2/par-1/item-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-2#art-45-3-2/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、第三百十七条の三の二第二項に規定する申告書と併せて提出することができる。
art-45-3-2/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-2#art-45-3-2/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, together with the return prescribed in Article 317-3-2, paragraph (2).
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、第三百十七条の三の二第三項に規定する申告書と併せて、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-45-3-2/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-2#art-45-3-2/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 he or she 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, together with the return prescribed in Article 317-3-2, paragraph (3), 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-45-3-2/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-2#art-45-3-2/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。以下この款において同じ。）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、第三百十七条の三の二第五項に規定する申告書に記載すべき事項と併せて電磁的方法により提供することができる。
art-45-3-2/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-2#art-45-3-2/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 Subsection), 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 together with the matters to be stated in the return prescribed in Article 317-3-2, paragraph (5).
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-45-3-2/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-2#art-45-3-2/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
### 第四十五条の三の三（個人の道府県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 Prefectural Inhabitant Tax
caption: machine translation, not official
art-45-3-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-3-3#art-45-3-3
**第一項** 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又はこの法律の施行地において同項に規定する公的年金等（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。以下この項において「公的年金等」という。）の支払を受ける第二十四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（退職手当等（第五十条の二に規定する退職手当等に限る。以下この項において同じ。）に係る所得を有する者であつて、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。第二号において同じ。）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（以下この条において「公的年金等受給者」という。）は、当該申告書の提出の際に経由すべき所得税法第二百三条の六第一項に規定する公的年金等の支払者（以下この条において「公的年金等支払者」という。）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、次に掲げる事項を記載した申告書を、第三百十七条の三の三第一項に規定する申告書と併せて、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-45-3-3/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-3-3#art-45-3-3/par-1
A person who is required to submit the return prescribed in Article 203-6, paragraph (1) of the Income Tax Act pursuant to that paragraph, or a person listed in Article 24, paragraph (1), item (i) who receives payment of the public pension, etc. prescribed in Article 203-6, paragraph (1) of the Income Tax Act (excluding that to which Article 203-7 of that Act applies; referred to as "public pension, etc." in this paragraph) 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 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 50-2; the same applies hereinafter in this paragraph) and whose total income is 950,000 yen or less); the same applies in item (ii)), 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 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) (referred to as a "recipient of public pensions, etc." in this Article) must, by the day before the day on which he or she first receives payment of public pension, etc. each year from the payer of public pensions, etc. prescribed in Article 203-6, paragraph (1) of the Income Tax Act through whom the return is to be submitted (referred to as a "payer of public pensions, etc." in this Article), as provided by Order of the Ministry of Internal Affairs and Communications, submit a return stating the following matters, together with the return prescribed in Article 317-3-3, paragraph (1), 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** 当該公的年金等支払者の名称
art-45-3-3/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-3-3#art-45-3-3/par-1/item-1
the appellation of that payer of public pensions, etc.;
machine translation, not official
**二** 特定配偶者の氏名
art-45-3-3/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-3-3#art-45-3-3/par-1/item-2
the name of the specified spouse;
machine translation, not official
**三** 扶養親族又は特定親族の氏名
art-45-3-3/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-3-3#art-45-3-3/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-45-3-3/par-1/item-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-3-3#art-45-3-3/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、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、第三百十七条の三の三第二項に規定する申告書と併せて提出することができる。
art-45-3-3/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-3-3#art-45-3-3/par-2
In the case where the return under the preceding paragraph 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 the preceding paragraph, a return under that paragraph stating that there is no such change, together with the return prescribed in Article 317-3-3, paragraph (2).
machine translation, not official
**第三項** 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-45-3-3/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-3-3#art-45-3-3/par-3
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
**第四項** 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、第三百十七条の三の三第四項に規定する申告書に記載すべき事項と併せて電磁的方法により提供することができる。
art-45-3-3/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-3-3#art-45-3-3/par-4
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 together with the matters to be stated in the return prescribed in Article 317-3-3, paragraph (4).
machine translation, not official
**第五項** 前項の規定の適用がある場合における第三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-45-3-3/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-3-3#art-45-3-3/par-5
With regard to the application of the provisions of paragraph (3) 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".
machine translation, not official
### 第四十六条（個人の道府県民税の賦課徴収に関する報告等） — Reports, etc. on the Assessment and Collection of Individual Prefectural Inhabitant Tax
caption: machine translation, not official
art-46 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-3-3#art-46
**第一項** 市町村長は、当該道府県の条例で定めるところにより、道府県知事に対し、個人の道府県民税の納税義務者の数、個人の道府県民税額その他必要な事項を報告するものとする。
art-46/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-3-3#art-46/par-1
A mayor of a municipality is to report to the prefectural governor, as provided by the Prefectural Ordinance of that prefecture, the number of persons liable for individual prefectural inhabitant tax, the amount of individual prefectural inhabitant tax, and other necessary matters.
machine translation, not official
**第二項** 市町村長は、毎年六月三十日までに、道府県の条例で定めるところにより、道府県知事に対し、毎年五月三十一日現在における個人の道府県民税に係る滞納の状況を報告しなければならない。
art-46/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-3-3#art-46/par-2
A mayor of a municipality must, by June 30 each year, as provided by Prefectural Ordinance, report to the prefectural governor the status of delinquency in individual prefectural inhabitant tax as of May 31 each year.
machine translation, not official
**第三項** 道府県知事は、必要があると認める場合には、前二項に規定するもののほか、市町村長に対し、当該市町村に係る個人の道府県民税の賦課徴収に関する事項の報告を請求することができる。
art-46/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-3-3#art-46/par-3
When the prefectural governor finds it necessary, in addition to what is prescribed in the preceding two paragraphs, the governor may request the mayor of a municipality to report on matters concerning the assessment and collection of individual prefectural inhabitant tax relating to that municipality.
machine translation, not official
**第四項** 道府県知事が、市町村長に対し、個人の道府県民税及び市町村民税の賦課徴収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、市町村長は、関係書類を道府県知事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-46/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-3-3#art-46/par-4
Where the prefectural governor requests the mayor of a municipality to allow the inspection or recording of documents relating to the assessment and collection of individual prefectural inhabitant tax and municipal inhabitant tax, the mayor of the municipality is to allow the prefectural governor or a staff member designated by the governor to inspect or record the relevant documents.
machine translation, not official
**第五項** 道府県知事が、政府に対し、所得割の賦課徴収に関し必要な書類を閲覧し、又は記録することを請求した場合には、政府は、関係書類を道府県知事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-46/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-3-3#art-46/par-5
Where the prefectural governor requests the Government to allow the inspection or recording of documents necessary for the assessment and collection of the income levy, the Government is to allow the prefectural governor or a staff member designated by the governor to inspect or record the relevant documents.
machine translation, not official
### 第四十七条（個人の道府県民税に係る徴収取扱費の交付） — Grant of Collection Handling Fees for Individual Prefectural Inhabitant Tax
caption: machine translation, not official
art-47 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-3-3#art-47
**第一項** 道府県は、市町村が個人の道府県民税の賦課徴収に関する事務を行うために要する費用を補償するため、次に掲げる金額の合計額を、徴収取扱費として市町村に対して交付しなければならない。
art-47/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-3-3#art-47/par-1
In order to compensate for the costs required for municipalities to carry out the affairs relating to the assessment and collection of individual prefectural inhabitant tax, a prefecture must grant to the municipalities, as collection handling fees, the total of the amounts set forth below.
machine translation, not official
**一** 各年度において賦課決定（既に賦課していた税額を変更するものを除く。）をされた個人の道府県民税の納税義務者の数を政令で定める金額に乗じて得た金額
art-47/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-3-3#art-47/par-1/item-1
the amount obtained by multiplying the number of persons liable for individual prefectural inhabitant tax for whom an assessment determination was made in each fiscal year (excluding an assessment determination that changes a tax amount already assessed) by the amount specified by Cabinet Order;
machine translation, not official
**二** 第四十一条第一項の規定により市町村が徴収した個人の道府県民税に係る地方団体の徴収金を第十七条又は第十七条の二の規定により市町村が還付し、又は充当した場合における当該地方団体の徴収金に係る過誤納金に相当する金額
art-47/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-3-3#art-47/par-1/item-2
the amount equivalent to the overpayments or payments by mistake relating to the local government levies, in the case where a municipality has refunded or appropriated, pursuant to Article 17 or Article 17-2, the local government levies relating to individual prefectural inhabitant tax that the municipality collected pursuant to Article 41, paragraph (1);
machine translation, not official
**三** 第十七条の四の規定により市町村が加算した前号の過誤納金に係る還付加算金に相当する金額
art-47/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-3-3#art-47/par-1/item-3
the amount equivalent to the interest on refund for the overpayments or payments by mistake set forth in the preceding item that a municipality added pursuant to Article 17-4;
machine translation, not official
**四** 第四十一条第一項においてその例によることとされた第三百二十一条第二項の規定により市町村が交付した個人の道府県民税の納期前の納付に対する報奨金の額に相当する金額
art-47/par-1/item-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-3-3#art-47/par-1/item-4
the amount equivalent to the monetary incentive for payment before the payment period of individual prefectural inhabitant tax that a municipality granted pursuant to Article 321, paragraph (2), which Article 41, paragraph (1) provides is to be followed;
machine translation, not official
**五** 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を第三百十四条の九第三項の規定により適用される同条第二項の規定により市町村が還付した場合における当該控除することができなかつた金額に相当する金額
art-47/par-1/item-5 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-3-3#art-47/par-1/item-5
the amount equivalent to the amount that could not be deducted from the amount of the income levy under Article 37-4 out of the amount to be deducted pursuant to the provisions of that Article, in the case where a municipality has refunded that amount pursuant to the provisions of Article 314-9, paragraph (2) as applied pursuant to paragraph (3) of that Article.
machine translation, not official
**第二項** 前項に定めるもののほか、同項の徴収取扱費の算定及び交付に関し必要な事項は、当該道府県の条例で定める。
art-47/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-3-3#art-47/par-2
In addition to what is provided for in the preceding paragraph, matters necessary for the calculation and grant of the collection handling fees referred to in that paragraph are specified by the Prefectural Ordinance of the prefecture concerned.
machine translation, not official
### 第四十八条から第五十条まで 〔削除 / repealed〕
art-48-to-50 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-3-3#art-48-to-50
**第一項** 削除
art-48-to-50/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-3-3#art-48-to-50/par-1
## 第三目 退職所得の課税の特例 — Division 3 Special Provisions for Taxation of Retirement Income
heading: machine translation, not official
ch-2/sec-1/subsec-2/div-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-3-3#ch-2/sec-1/subsec-2/div-3
### 第五十条の二（退職所得の課税の特例） — Special Provisions for Taxation of Retirement Income
caption: machine translation, not official
art-50-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-3-3#art-50-2
**第一項** 第二十四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。以下本目において同じ。）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、第三十二条、第三十五条及び第三十九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、本目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道府県において課する。
art-50-2/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-3-3#art-50-2/par-1
Where a person set forth in Article 24, 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 Division), notwithstanding the provisions of Articles 32, 35 and 39, the income levy on that severance pay or other such compensation is to be imposed, by separating the income relating to that severance pay or other such compensation from other income, as prescribed in this Division, by the prefecture in which the person's domicile is located 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.
machine translation, not official
### 第五十条の三（分離課税に係る所得割の課税標準） — Tax Base of the Separately Taxed Income Levy
caption: machine translation, not official
art-50-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-3-3#art-50-3
**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-50-3/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-3-3#art-50-3/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-50-3/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-3-3#art-50-3/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.
machine translation, not official
### 第五十条の四（分離課税に係る所得割の税率） — Tax Rate of the Separately Taxed Income Levy
caption: machine translation, not official
art-50-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-3-3#art-50-4
**第一項** 分離課税に係る所得割の税率は、百分の四とする。
art-50-4/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-3-3#art-50-4/par-1
The tax rate of the separately taxed income levy is four percent.
machine translation, not official
### 第五十条の五（納入申告書の提出） — Submission of Remittance Return
caption: machine translation, not official
art-50-5 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-3-3#art-50-5
**第一項** 分離課税に係る所得割の特別徴収義務者は、第四十一条第一項の規定により分離課税に係る所得割を徴収する場合には、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、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とあわせて、市町村長に提出しなければならない。
art-50-5/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-3-3#art-50-5/par-1
When a special collection agent for the separately taxed income levy collects the separately taxed income levy pursuant to Article 41, paragraph (1), the agent must submit to the mayor of the municipality, 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, together with the remittance return under Article 328-5, paragraph (2) or (3).
machine translation, not official
### 第五十条の六（特別徴収税額） — Special Collection Tax Amount
caption: machine translation, not official
art-50-6 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-3-3#art-50-6
**第一項** 第四十一条第一項の規定により特別徴収義務者が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-50-6/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-3-3#art-50-6/par-1
The amount of the separately taxed income levy to be collected by a special collection agent pursuant to Article 41, paragraph (1) 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（以下この条並びに次条第二項及び第三項において「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五十条の三及び第五十条の四の規定を適用して計算した税額
art-50-6/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-3-3#art-50-6/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 and paragraphs (2) and (3) of the following Article 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 50-3 and 50-4 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五十条の三及び第五十条の四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第四十一条第一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-50-6/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-3-3#art-50-6/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 50-3 and 50-4 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 Article 41, paragraph (1) 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、第四十一条第一項の規定により特別徴収義務者が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五十条の三及び第五十条の四の規定を適用して計算した税額とする。
art-50-6/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-3-3#art-50-6/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 by the special collection agent pursuant to Article 41, paragraph (1) is the tax amount calculated by applying the provisions of Articles 50-3 and 50-4 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五十条の三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-50-6/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-3-3#art-50-6/par-3
With regard to the calculation of the retirement income deduction under Article 30, paragraph (2) of the Income Tax Act in the case where Article 50-3 is applied pursuant to the items of paragraph (1) or the preceding paragraph, the situation at the time when it became finalized that the severance pay or other such compensation for which the separately taxed income levy is to be collected under the provisions of the preceding two paragraphs is to be paid is used.
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-50-6/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-3-3#art-50-6/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.
machine translation, not official
### 第五十条の七（退職所得申告書） — Retirement Income Return
caption: machine translation, not official
art-50-7 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-50-7#art-50-7
**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、第三百二十八条の七第一項の規定による申告書と併せて、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五十条の九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-50-7/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-50-7#art-50-7/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, together with the return under Article 328-7, paragraph (1), 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 50-9 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-50-7/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-50-7#art-50-7/par-1/item-1
the name or appellation 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-50-7/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-50-7#art-50-7/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-50-7/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-50-7#art-50-7/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-50-7/par-1/item-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-50-7#art-50-7/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-50-7/par-1/item-5 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-50-7#art-50-7/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-50-7/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-50-7#art-50-7/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-50-7/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-50-7#art-50-7/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-50-7/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-50-7#art-50-7/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
### 第五十条の八（分離課税に係る所得割の普通徴収税額） — Amount of Tax Collected by Ordinary Collection for Separately Taxed Income Levy
caption: machine translation, not official
art-50-8 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-50-7#art-50-8
**第一項** その年において退職手当等の支払を受けた者が第五十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五十条の三及び第五十条の四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四十一条第一項の規定によつてその例によることとされる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、第四十一条第一項の規定によつて市町村長が普通徴収の方法によつて徴収すべき税額は、そのこえる金額に相当する税額とする。
art-50-8/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-50-7#art-50-8/par-1
In the case where a person who received payment of severance pay or other such compensation in that year has been, or is to be, charged the amount of the separately taxed income levy prescribed in Article 50-6, paragraph (2), if the amount of tax calculated by applying the provisions of Articles 50-3 and 50-4 to the amount of that person's severance pay or other such compensation in that year exceeds the amount of the separately taxed income levy that has been collected, or is to be collected, for that severance pay or other such compensation pursuant to the provisions of Article 328-5, paragraph (2), the rules of which are to be followed pursuant to the provisions of Article 41, paragraph (1), the amount of tax that the mayor of the municipality is to collect by the method of ordinary collection pursuant to the provisions of Article 41, paragraph (1) is the amount of tax equivalent to that excess amount.
machine translation, not official
### 第五十条の九（特別徴収票） — Special Collection Record
caption: machine translation, not official
art-50-9 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-50-7#art-50-9
**第一項** 分離課税に係る所得割の特別徴収義務者は、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、第三百二十八条の十四の特別徴収票とあわせて、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-50-9/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-50-7#art-50-9/par-1
A special collection agent for the separately taxed income levy 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, together with the special collection record under Article 328-14, 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
### 第五十条の十（政令への委任） — Delegation to Cabinet Order
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art-50-10 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-50-7#art-50-10
**第一項** 第五十条の二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-50-10/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-50-7#art-50-10/par-1
Beyond what is provided for in Article 50-2 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
## 第三款 法人の道府県民税 — Subsection 3 Corporate Prefectural Inhabitant Tax
heading: machine translation, not official
ch-2/sec-1/subsec-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-50-7#ch-2/sec-1/subsec-3
## 第一目 税率 — Division 1 Tax Rates
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ch-2/sec-1/subsec-3/div-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-50-7#ch-2/sec-1/subsec-3/div-1
### 第五十一条（法人税割の税率） — Tax Rate of the Corporation Tax Levy
caption: machine translation, not official
art-51 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-50-7#art-51
**第一項** 法人税割の標準税率は、百分の一とする。ただし、標準税率を超える税率で課する場合においても、百分の二を超えることができない。
art-51/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-50-7#art-51/par-1
The standard tax rate of the corporation tax levy is 1/100; provided, however, that even where the levy is imposed at a tax rate exceeding the standard tax rate, the rate must not exceed 2/100.
machine translation, not official
**第二項** 法人税割の税率は、第五十三条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-51/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-50-7#art-51/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 53, paragraph (1).
machine translation, not official
### 第五十二条（法人の均等割の税率） — Tax Rate of the Per Capita Levy on Corporations
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art-52 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-50-7#art-52
**第一項** 法人の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二十四条第五項に規定する公益法人等のうち、第二十五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 年額 二万円
二 資本金等の額を有する法人で資本金等の額が千万円を超え一億円以下であるもの 年額 五万円
三 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 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十億円を超え五十億円以下であるもの 年額 五十四万円
五 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 年額 八十万円
art-52/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-50-7#art-52/par-1
The standard tax rate of the per capita levy on corporations is, according to the classification of corporations listed in the left-hand column of the following table, the amount prescribed in the right-hand column of that table.
Classification of corporation Tax rate
(i) Corporations listed below
(a) Public corporations prescribed in Article 2, item (v) of the Corporation Tax Act and public interest corporations, etc. prescribed in Article 24, paragraph (5), other than those on which the per capita levy cannot be imposed pursuant to the provisions of Article 25, paragraph (1) (excluding incorporated administrative agencies prescribed in Appended Table II of that Act that carry on profit-making businesses)
(b) Associations or foundations without juridical personality
(c) General incorporated associations (excluding those that fall under a non-profit-type corporation (meaning a non-profit-type corporation 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 a non-profit-type corporation)
(d) Corporations other than mutual companies prescribed in the Insurance Business Act that have no amount of stated capital or amount of capital contributions (excluding the corporations listed in (a) through (c))
(e) 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 carry on profit-making businesses and the corporations listed in (d); the same applies hereinafter in this table) whose amount of stated capital, etc. is 10,000,000 yen or less Annual amount 20,000 yen
(ii) Corporations that have an amount of stated capital, etc. whose amount of stated capital, etc. exceeds 10,000,000 yen and is 100,000,000 yen or less Annual amount 50,000 yen
(iii) Corporations that have an amount of stated capital, etc. whose amount of stated capital, etc. exceeds 100,000,000 yen and is 1,000,000,000 yen or less Annual amount 130,000 yen
(iv) Corporations that have an amount of stated capital, etc. whose amount of stated capital, etc. exceeds 1,000,000,000 yen and is 5,000,000,000 yen or less Annual amount 540,000 yen
(v) Corporations that have an amount of stated capital, etc. whose amount of stated capital, etc. exceeds 5,000,000,000 yen Annual amount 800,000 yen
machine translation, not official
**第二項** 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-52/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-50-7#art-52/par-2
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** 次条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-52/par-2/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-50-7#art-52/par-2/item-1
a corporation that makes filing and payment pursuant to the provisions of paragraph (1) of the following Article: the last day of the computation period of the tax base of the corporation tax amount prescribed in that paragraph for that corporation;
machine translation, not official
**二** 次条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-52/par-2/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-50-7#art-52/par-2/item-2
a corporation that makes filing and payment pursuant to the provisions of paragraph (2) of the following Article: the last day of the period referred to in that paragraph for that corporation;
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二十四条第五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。次条第三十一項及び第六十六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-52/par-2/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-50-7#art-52/par-2/item-3
a public corporation, etc. (meaning a public corporation prescribed in Article 2, item (v) of the Corporation Tax Act or a public interest corporation, etc. prescribed in Article 24, paragraph (5) that is subject only to the per capita levy; the same applies in paragraph (31) of the following Article and paragraph (66), item (i) of that Article): the last day of the period from April 1 to March 31 of the previous year (or, if that 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
**第三項** 第一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-52/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-50-7#art-52/par-3
The amount of the per capita levy prescribed in paragraph (1) is to be calculated by dividing by 12 the amount obtained by multiplying that amount of the 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 of the tax base of the corporation tax amount referred to in item (i) of the preceding paragraph, the period referred to in item (ii) of that paragraph, or the period referred to in item (iii) of that paragraph. In this case, the number of months is calculated according to the calendar, with a period of less than one month counted as one month, and any fraction of less than one month rounded down.
machine translation, not official
**第四項** 第二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「次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、第四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五号までの規定中「資本金等の額が」とあるのは「次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-52/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-50-7#art-52/par-4
Where the amount of stated capital, etc. of a corporation listed in paragraph (2), item (i) (excluding a mutual company 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 (or, for a corporation under the obligation to submit the return prescribed in Article 71, paragraph (1) of the Corporation Tax Act (excluding cases where Article 72, paragraph (1) of that Act applies) or Article 144-3, paragraph (1) of that Act (excluding cases 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 "whose amount of stated capital, etc." in item (i), (e) of the table of that paragraph is deemed to be replaced with "whose 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 item (i) of the following paragraph (or, for a corporation under the obligation to submit the return prescribed in Article 71, paragraph (1) of that Act (excluding cases where Article 72, paragraph (1) of that Act applies) or Article 144-3, paragraph (1) of that Act (excluding cases where Article 144-4, paragraph (1) of that Act applies), the day specified by Cabinet Order prescribed in paragraph (4); the same applies hereinafter in this table)", and the phrase "whose amount of stated capital, etc." in the provisions of items (ii) through (v) of that table is deemed to be replaced with "whose 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 item (i) of the following paragraph".
machine translation, not official
**第五項** 第二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、「第五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-52/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-50-7#art-52/par-5
Where the amount of stated capital, etc. of a corporation listed in paragraph (2), item (ii) (excluding a mutual company 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 "whose amount of stated capital, etc." in the table of that paragraph is deemed to be replaced with "whose 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 (5)".
machine translation, not official
**第六項** 第一項の収益事業の範囲は、政令で定める。
art-52/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-50-7#art-52/par-6
The scope of the profit-making business referred to in paragraph (1) is specified by Cabinet Order.
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## 第二目 申告納付並びに更正及び決定 — Division 2 Filing and Payment, and Reassessment and Determination
heading: machine translation, not official
ch-2/sec-1/subsec-3/div-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#ch-2/sec-1/subsec-3/div-2
### 第五十三条（法人の道府県民税の申告納付） — Filing and Payment of Corporate Prefectural Inhabitant Tax
caption: machine translation, not official
art-53 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53
**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（以下この条及び第五十七条第一項において「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（第五十五条第一項において「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「法人の道府県民税の申告書」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。以下法人の道府県民税について同じ。）中において有する事務所、事業所又は寮等所在地の道府県知事に提出し、及びその申告した道府県民税額（当該道府県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、法人の道府県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、当該道府県知事に対し、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道府県民税に相当する税額の道府県民税を事務所、事業所又は寮等所在の道府県に納付しなければならない。
art-53/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-1
A corporation that is under the obligation to submit a return for corporation tax pursuant to Article 71, paragraph (1) of the Corporation Tax Act (including where Article 72, paragraph (1) of that Act is applied; 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 where Article 144-4, paragraph (1) of that Act is applied; the same applies hereinafter in this Section) or Article 144-6, paragraph (1) of that Act must, by the deadline for filing that return, in the form specified by Order of the Ministry of Internal Affairs and Communications, submit to the prefectural governor of the location of the offices, places of business or dormitories, etc. that it has during the computation period of the tax base of its 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 first day of the relevant business year to the day before the day on which six months have elapsed (meaning the day on which six months have elapsed on or after the first day of that business year (or, if that corporation is a group tax sharing subsidiary corporation prescribed in Article 2, item (xii)-7 of that Act, the business year of the group tax sharing parent corporation of that corporation (meaning a group tax sharing parent corporation prescribed in item (xii)-6-7 of that Article; the same applies in the following paragraph and paragraph (39)) that includes the first day of that business year)); the same applies hereinafter with respect to corporate prefectural inhabitant tax) a return stating the corporation tax amount pertaining to that return, the corporation tax levy amount calculated using it as the tax base (for a corporation under the obligation to submit a return for corporation tax pursuant to Article 71, paragraph (1) of that Act (excluding where Article 72, paragraph (1) of that Act is applied), Article 88 of that Act or Article 144-3, paragraph (1) of that Act (excluding where Article 144-4, paragraph (1) of that Act is applied) (referred to as a "corporation filing an interim return without provisional accounts" in this Article and Article 57, paragraph (1)), the corporation tax levy amount calculated, as provided by Cabinet Order, on the basis of the corporation tax levy amount of the previous business year (referred to as the "corporation tax levy amount on an interim return" in Article 55, paragraph (1))), and, for a corporation under the obligation to submit a return for corporation tax pursuant to 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 prefectural inhabitant tax return"), and must pay the amount of prefectural inhabitant tax so declared (if there is an amount already fixed as payable for that amount of prefectural inhabitant tax, the amount after deducting it). In this case, if a corporation that is under the obligation to submit a return for corporation tax pursuant to Article 71, paragraph (1) or Article 144-3, paragraph (1) of that Act has not submitted the corporate prefectural inhabitant tax return by its deadline for filing, except where paragraph (60) applies, a return stating the corporation tax levy amount and per capita levy amount calculated as provided by Cabinet Order is deemed to have been submitted to that prefectural governor on the deadline for filing that return, and that corporation must pay to the prefecture where its offices, places of business or dormitories, etc. are located, within the time limit for that filing and payment, prefectural inhabitant tax in an amount equivalent to the prefectural inhabitant tax pertaining to the return deemed to have been submitted.
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（第五十五条第一項において「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「法人の道府県民税の申告書」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道府県知事に提出し、及びその申告した道府県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、法人の道府県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、当該道府県知事に対し、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道府県民税に相当する税額の道府県民税を事務所、事業所又は寮等所在の道府県に納付しなければならない。
art-53/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-2
A corporation that has been made not required to submit the return for corporation tax under Article 71, paragraph (1) of the Corporation Tax Act pursuant to the proviso to that paragraph (excluding a corporation falling under the case where the amount listed in item (i) of that paragraph (if 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 that includes the first day of its business year (excluding the business year that includes the date of establishment of a newly established corporation other than one 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 the approval under Article 64-9, paragraph (1) of that Act takes effect is on or after the day on which six months have elapsed from the first day of the business year of the group tax sharing parent corporation of that corporation that includes that day (hereinafter in this paragraph referred to as the "business year of the group tax sharing parent corporation"), the business year that includes the day on which it takes effect; the same applies hereinafter in this paragraph) exceeds six months and, on the day on which six months have elapsed on or after the first day of that business year of the group tax sharing parent corporation (referred to as the "day on which six months have elapsed" in this paragraph and paragraph (60)), there is a group tax sharing full controlling interest prescribed in Article 2, item (xii)-7-7 of that Act between that corporation and that group tax sharing parent corporation, submit, 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, to the prefectural governor of the location of the offices, places of business or dormitories, etc. that it has during the period from the first day of that business year to the day before the day on which six months have elapsed, a return stating the corporation tax levy amount calculated, as provided by Cabinet Order, on the basis of the corporation tax levy amount of the previous business year (referred to as the "corporation tax levy amount on an interim return of a corporation with no interim corporation tax filing duty" in Article 55, paragraph (1)), the per capita levy amount and other necessary matters (hereinafter in this paragraph referred to as a "corporate prefectural inhabitant tax return"), and must pay the amount of prefectural inhabitant tax so declared. In this case, if that corporation has not submitted the corporate prefectural inhabitant tax return by its deadline for filing, except where paragraph (60) applies, a return stating the corporation tax levy amount and per capita levy amount calculated as provided by Cabinet Order is deemed to have been submitted to that prefectural governor on the deadline for filing that return, and that corporation must pay to the prefecture where its offices, places of business or dormitories, etc. are located, within the time limit for that filing and payment, prefectural inhabitant tax in an amount equivalent to the prefectural inhabitant tax pertaining to the return deemed to have been submitted.
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-53/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-3
With respect to a corporation under the obligation to submit a return for corporation tax pursuant to Article 71, paragraph (1) of the Corporation Tax Act (limited to where Article 72, paragraph (1) of that Act is applied) or Article 74, paragraph (1) of that Act, if there is a deficit before application of group tax sharing (meaning a deficit under Article 57, paragraph (1) of that Act (excluding one deemed not to exist pursuant to Article 58, paragraph (1) of that Act) that has been deemed not to exist pursuant to Article 57, paragraph (6) or (8) of that Act; the same applies in the following paragraph through paragraph (6)) arising in a business year that began within 10 years before the first day of the relevant business year, then, in calculating the corporation tax amount that is to be the tax base of the corporation tax levy for that business year to be paid by that corporation, notwithstanding paragraph (1), (34) or (35), the deductible pre-group-taxation loss adjustment amount is to be deducted from the corporation tax amount that is to be the tax base of the corporation tax levy relating to the computation period of the tax base of the corporation tax amount to be filed and paid under those provisions, up to the limit of that corporation tax amount (or, if there is an amount added with respect 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 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 has not been deducted from the corporation tax amount that is to be the tax base of the corporation tax levy for the previous business year or earlier.
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-53/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/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 according to the classification of the corporation listed in those items as of the last day of the first group tax sharing business year (meaning the first business year ending on or after the day on which the approval under Article 64-9, paragraph (1) of the Corporation Tax Act takes effect; the same applies hereinafter in this paragraph through paragraph (6)) of the corporation referred to in that paragraph (or, if there are two or more last days of first group tax sharing business years, the last day of the first of those to come 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-53/par-4/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-4/item-1
an 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)): a 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-53/par-4/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-4/item-2
a 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)): a 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道府県民税の確定申告書（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-53/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-5
Where a qualified merger with the corporation referred to in paragraph (3) as the merging corporation (meaning a corporation that has received the transfer of assets and liabilities by merger from a merged corporation (meaning a corporation that has transferred the assets and liabilities it holds by merger; the same applies hereinafter in this Article); the same applies hereinafter in this Article) is carried out, or where the residual assets are determined of another corporation that has a full controlling interest prescribed in Article 2, item (xii)-7-6 of the Corporation Tax Act (referred to as a "full controlling interest" in this Article) with that corporation (limited to a full controlling interest held by that corporation or the mutual relationship prescribed in that item (referred to as a "mutual relationship" in this Article)) and all or part of whose issued shares or capital contributions that corporation holds, and there is a deductible pre-group-taxation loss adjustment amount prescribed in the preceding paragraph pertaining to the deficit before application of group tax sharing arising 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 the determination of 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 where the merged corporation, etc. has submitted a corporate final prefectural inhabitant tax return (meaning a return to be submitted pursuant to paragraph (1) (limited to one pertaining to a corporation tax return to be submitted pursuant to Article 74, paragraph (1) of that Act); the same applies hereinafter in this Article) with a document attached certifying that Article 57, paragraph (6) or (8) of that Act applies to 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 one deemed under this paragraph to be the deductible pre-group-taxation loss adjustment amount of the merged corporation, etc. prescribed in the preceding paragraph), and otherwise satisfies the requirements specified by Cabinet Order, and excluding the amount deducted pursuant to paragraph (3) from the corporation tax amount that is to be 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, with respect to the application of paragraph (3) in business years on or after the business year of that corporation that includes the date of that qualified merger or the business year of that corporation that includes the day following the day of the determination of residual assets (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 the business year within preceding ten years (if the other corporation has two or more shareholders, etc. (meaning shareholders, etc. prescribed in Article 2, item (xiv) of that Act; referred to as "shareholders, etc." in this Article), the amount calculated by dividing that undeducted pre-group-taxation loss adjustment amount by the total number or total amount of the 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 the 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 pertaining to the business year of that corporation that includes the first day of the business year within preceding ten years pertaining to that undeducted pre-group-taxation loss adjustment amount (or, for the undeducted pre-group-taxation loss adjustment amount pertaining to a business year within preceding ten years of the merged corporation, etc. that began on or after the first day of the business year of the merger, etc. of that corporation, the business year before that business year of the merger, etc.), respectively.
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道府県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道府県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道府県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-53/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-6
The provisions of paragraph (3) apply only where the corporation referred to in that paragraph has submitted a corporate final prefectural inhabitant tax return with a document attached certifying that Article 57, paragraph (6) or (8) of the Corporation Tax Act applies to 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. that has been deemed under 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 continuously submitted corporate final prefectural inhabitant tax returns thereafter (or, where paragraph (3) is applied to an amount deemed under the preceding paragraph to be the deductible pre-group-taxation loss adjustment amount of that corporation, where it has continuously submitted corporate final prefectural inhabitant tax returns 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道府県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-53/par-7 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-7
Where a qualified merger with a corporation that is under the obligation to submit a return for corporation tax pursuant to Article 71, paragraph (1) of the Corporation Tax Act (limited to where Article 72, paragraph (1) of that Act is applied) or Article 74, paragraph (1) of that Act as the merging corporation is carried out, or where the residual assets are determined 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 all or part of whose issued shares or capital contributions that corporation holds, and there is a pre-merger loss amount (meaning a deficit 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 paragraph (7) of that Article (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)) arising 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 the determination of residual assets (hereinafter in this paragraph referred to as a "business year within preceding ten years") (limited to that pre-merger loss amount where that corporation, in the business year that includes the date of that qualified merger or the business year that includes the day following the day of the determination of residual assets (hereinafter in this paragraph, paragraph (9) and paragraph (10) referred to as the "business year of the merger, etc."), has submitted a corporate final prefectural inhabitant tax return with a document attached certifying that Article 57, paragraph (2) of that Act does not apply to that pre-merger loss amount (including one deemed under this paragraph to be the pre-merger loss amount of the merged corporation, etc.) pursuant to Article 57, paragraph (7) of that Act, and otherwise satisfies the 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 that is to be 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"), the undeducted pre-merger loss amount pertaining to the business year within preceding ten years (if the 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 the 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 the shares or capital contributions of that other corporation held by that corporation) is deemed to be the pre-merger loss amount arising in the business year of that corporation that includes the first day of the business year within preceding ten years pertaining to that undeducted pre-merger loss amount (or, for the undeducted pre-merger loss amount pertaining to a business year within preceding ten years of the merged corporation, etc. that began on or after the first day of the business year of the merger, etc. of that corporation, the business year before that business year of the merger, etc.), respectively.
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-53/par-8 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-8
With regard to the calculation of the corporation tax amount that is to be the tax base of the corporation tax levy for that business year 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 under the preceding paragraph to have arisen in a business year that began within 10 years before the first day of that business year is to be deducted from the corporation tax amount that is to be the tax base of the corporation tax levy relating to the computation period of the tax base of the corporation tax amount to be filed and paid under those provisions, up to the limit of that corporation tax amount (or, if there is an amount added with respect 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 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 has not been deducted from the corporation tax amount that is to be the tax base of the corporation tax levy for the previous business year or earlier.
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-53/par-9 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/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 item of paragraph (4) according to the classification of the corporation listed in those items as of the last day 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道府県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-53/par-10 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-10
The provisions of paragraph (8) apply only where the corporation referred to in paragraph (7) has continuously submitted corporate final prefectural inhabitant tax returns on and after the first business year following 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-53/par-11 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-11
With respect to a corporation under the obligation to submit a return for corporation tax pursuant to Article 71, paragraph (1) of the Corporation Tax Act (limited to where Article 72, paragraph (1) of that Act is applied) or Article 74, paragraph (1) of that Act, if there is an amount of deficit subject to group tax sharing (meaning the amount of deficit subject to group tax sharing prescribed in Article 64-5, paragraph (1) of that Act that has been included in the amount of deductible expenses pursuant to that paragraph; the same applies in the following paragraph) arising in the relevant business year, then, in calculating the corporation tax amount that is to be the tax base of the corporation tax levy for that business year to be paid by that corporation, notwithstanding paragraph (1), (34) or (35), the addable group-adjusted deficit adjustment amount is to be added to the corporation tax amount that is to be the tax base of the corporation tax levy relating to the computation period of the tax base of the corporation tax amount to be filed and paid under 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-53/par-12 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-12
The addable group-adjusted deficit adjustment amount 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 item of paragraph (4) according to the classification of the corporation listed in those items as of the last day of that business year 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-53/par-13 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-13
With respect to a corporation under the obligation to submit a return for corporation tax pursuant to Article 71, paragraph (1) of the Corporation Tax Act (limited to where Article 72, paragraph (1) of that Act is applied) or Article 74, paragraph (1) of that Act, if there is an amount of income subject to group tax sharing (meaning the amount of income subject to group tax sharing prescribed in Article 64-5, paragraph (3) of that Act that has been included in the amount of gross profits pursuant to that paragraph; the same applies in the following paragraph through paragraph (16)) arising in a business year that began within 10 years before the first day of the relevant business year, then, in calculating the corporation tax amount that is to be the tax base of the corporation tax levy for that business year to be paid by that corporation, notwithstanding paragraph (1), (34) or (35), the deductible group-adjusted income adjustment amount is to be deducted from the corporation tax amount that is to be the tax base of the corporation tax levy relating to the computation period of the tax base of the corporation tax amount to be filed and paid under those provisions, up to the limit of that corporation tax amount (or, if there is an amount added with respect 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 after deducting the amount specified by Cabinet Order). In this case, the deductible group-adjusted income adjustment amount is limited to the amount that has not been deducted from the corporation tax amount that is to be the tax base of the corporation tax levy for the previous business year or earlier.
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-53/par-14 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/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 according to the classification of the corporation listed in those items as of the last day of the first business year after the business year in which that amount of income subject to group tax sharing arose, of the corporation referred to in that paragraph.
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-53/par-14/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-14/item-1
an ordinary corporation or a general incorporated association, etc. prescribed in Article 66, paragraph (1) of the Corporation Tax Act: a 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-53/par-14/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-14/item-2
a public interest corporation, etc. or cooperative, etc. prescribed in Article 66, paragraph (3) of the Corporation Tax Act: a 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道府県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-53/par-15 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-15
Where a qualified merger with the corporation referred to in paragraph (13) as the merging corporation is carried out, or where the residual assets are determined 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 all or part of whose issued shares or capital contributions that corporation holds, and there is a deductible group-adjusted income adjustment amount prescribed in the preceding paragraph pertaining to the amount of income subject to group tax sharing arising 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 the determination of 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 where the merged corporation, etc. has submitted a corporate final prefectural inhabitant tax return with a document attached certifying that Article 64-5, paragraph (3) of the Corporation Tax Act applies to 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 one deemed under this paragraph to be the deductible group-adjusted income adjustment amount of the merged corporation, etc. prescribed in the preceding paragraph), and otherwise satisfies the requirements specified by Cabinet Order, and excluding the amount deducted pursuant to paragraph (13) from the corporation tax amount that is to be 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, with respect to the application of paragraph (13) in business years on or after the business year of that corporation that includes the date of that qualified merger or the business year of that corporation that includes the day following the day of the determination of residual assets (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 the business year within preceding ten years (if the 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 the 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 the 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 pertaining to the business year of that corporation that includes the first day of the business year within preceding ten years pertaining to that undeducted group-adjusted income adjustment amount (or, for the undeducted group-adjusted income adjustment amount pertaining to a business year within preceding ten years of the merged corporation, etc. that began on or after the first day of the business year of the merger, etc. of that corporation, the business year before that business year of the merger, etc.), respectively.
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道府県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道府県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道府県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-53/par-16 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-16
The provisions of paragraph (13) apply only where the corporation referred to in that paragraph has submitted a corporate final prefectural inhabitant tax return with a document attached certifying that Article 64-5, paragraph (3) of the Corporation Tax Act applies to 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. that has been deemed under 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 continuously submitted corporate final prefectural inhabitant tax returns thereafter (or, where paragraph (13) is applied to an amount deemed under the preceding paragraph to be the deductible group-adjusted income adjustment amount of that corporation, where it has continuously submitted corporate final prefectural inhabitant tax returns 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-53/par-17 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-17
With respect to a corporation under the obligation to submit a return for corporation tax pursuant to Article 71, paragraph (1) of the Corporation Tax Act (limited to where Article 72, paragraph (1) of that Act is applied) or Article 74, paragraph (1) of that Act, if there is a deducted amount of allocated losses (meaning the amount calculated by multiplying the amount listed 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 as the "non-specified deductible ratio" in paragraph (19)) (if paragraph (5) of that Article applies, that amount in the case prescribed in item (i) of that paragraph), which 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) arising in the relevant business year, then, in calculating the corporation tax amount that is to be the tax base of the corporation tax levy for that business year to be paid by that corporation, notwithstanding paragraph (1), (34) or (35), the addable allocated loss adjustment amount is to be added to the corporation tax amount that is to be the tax base of the corporation tax levy relating to the computation period of the tax base of the corporation tax amount to be filed and paid under 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-53/par-18 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-18
The addable allocated loss adjustment amount prescribed in the preceding paragraph means the amount obtained by multiplying the deducted amount of allocated losses by the rate specified in each item of paragraph (4) according to the classification of the corporation listed in those items as of the last day of that business year 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-53/par-19 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-19
With respect to a corporation under the obligation to submit a return for corporation tax pursuant to Article 71, paragraph (1) of the Corporation Tax Act (limited to where Article 72, paragraph (1) of that Act is applied) or Article 74, paragraph (1) of that Act, if there is an allocated deficit deduction amount (meaning the amount calculated by multiplying the amount listed in Article 64-7, paragraph (1), item (ii), (d) of that Act by the non-specified deductible ratio (if paragraph (5) of that Article applies, that amount in the case prescribed in item (ii), (a) of that paragraph), which 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 through paragraph (22)) arising in a business year that began within 10 years before the first day of the relevant business year, then, in calculating the corporation tax amount that is to be the tax base of the corporation tax levy for that business year to be paid by that corporation, notwithstanding paragraph (1), (34) or (35), the deductible allocated loss adjustment amount is to be deducted from the corporation tax amount that is to be the tax base of the corporation tax levy relating to the computation period of the tax base of the corporation tax amount to be filed and paid under those provisions, up to the limit of that corporation tax amount (or, if there is an amount added with respect 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 after deducting the amount specified by Cabinet Order). In this case, the deductible allocated loss adjustment amount is limited to the amount that has not been deducted from the corporation tax amount that is to be the tax base of the corporation tax levy for the previous business year or earlier.
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-53/par-20 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/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 item of paragraph (14) according to the classification of the corporation listed in those items as of the last day 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道府県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-53/par-21 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-21
Where a qualified merger with the corporation referred to in paragraph (19) as the merging corporation is carried out, or where the residual assets are determined 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 all or part of whose issued shares or capital contributions that corporation holds, and there is a deductible allocated loss adjustment amount prescribed in the preceding paragraph pertaining to the allocated deficit deduction amount arising 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 the determination of residual assets (hereinafter in this paragraph referred to as a "business year within preceding ten years") (limited to that deductible allocated loss adjustment amount where the merged corporation, etc. has submitted a corporate final prefectural inhabitant tax return with a document attached certifying that Article 57, paragraph (1) of the Corporation Tax Act applies to the business year in which arose the allocated deficit deduction amount pertaining to that deductible allocated loss adjustment amount (including one deemed under this paragraph to be the deductible allocated loss adjustment amount of the merged corporation, etc. prescribed in the preceding paragraph), and otherwise satisfies the requirements specified by Cabinet Order, and excluding the amount deducted pursuant to paragraph (19) from the corporation tax amount that is to be 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, with respect to the application of paragraph (19) in business years on or after the business year of that corporation that includes the date of that qualified merger or the business year of that corporation that includes the day following the day of the determination of residual assets (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 the business year within preceding ten years (if the 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 the 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 the 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 pertaining to the business year of that corporation that includes the first day of the business year within preceding ten years pertaining to that undeducted allocated loss adjustment amount (or, for the undeducted allocated loss adjustment amount pertaining to a business year within preceding ten years of the merged corporation, etc. that began on or after the first day of the business year of the merger, etc. of that corporation, the business year before that business year of the merger, etc.), respectively.
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道府県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道府県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道府県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-53/par-22 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-22
The provisions of paragraph (19) apply only where the corporation referred to in that paragraph has submitted a corporate final prefectural inhabitant tax return with a document attached certifying that Article 57, paragraph (1) of the Corporation Tax Act applies to 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. that has been deemed under 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 continuously submitted corporate final prefectural inhabitant tax returns thereafter (or, where paragraph (19) is applied to an amount deemed under the preceding paragraph to be the deductible allocated loss adjustment amount of that corporation, where it has continuously submitted corporate final prefectural inhabitant tax returns 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-53/par-23 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-23
With respect to the calculation of the corporation tax amount that is to be the tax base of the corporation tax levy for a business year to be paid by a corporation that is under the obligation to submit a return for corporation tax pursuant to Article 71, paragraph (1) of the Corporation Tax Act (limited to where Article 72, paragraph (1) of that Act is applied), Article 74, paragraph (1) of that Act, Article 144-3, paragraph (1) of that Act (limited to where Article 144-4, paragraph (1) of that Act is applied) 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 that business year (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 first day of that business year (excluding a business year showing a loss prescribed in Article 80, paragraph (7) or (8) of that Act (referred to as a "business year showing a loss" in the following paragraph)), notwithstanding paragraph (1), (34) or (35), the calculation is to be as specified in each of the following items according to the classification of corporations listed in those items.
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-53/par-23/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-23/item-1
a 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 that is to be the tax base of the corporation tax levy to be filed and paid under paragraph (1), (34) or (35), up to the limit of that corporation tax amount (or, if there is an amount added with respect 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 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 has not been deducted from the corporation tax amount that is to be the tax base of the corporation tax levy for the previous business year or earlier;
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-53/par-23/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-23/item-2
a foreign corporation that has received a refund, pursuant to Article 144-13 of the Corporation Tax Act, of corporation tax amount on the domestic source income listed 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 listed in (a) of that item that is to be the tax base of the corporation tax levy to be filed and paid under paragraph (1), (34) or (35), up to the limit of that corporation tax amount (or, if there is an amount added with respect 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 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 has not been deducted from the corporation tax amount that is to be the tax base of the corporation tax levy for the previous business year or earlier;
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-53/par-23/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-23/item-3
a foreign corporation that has received a refund, pursuant to Article 144-13 of the Corporation Tax Act, of corporation tax amount on the domestic source income listed 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 listed in (b) of that item that is to be the tax base of the corporation tax levy to be filed and paid under paragraph (1), (34) or (35), up to the limit of that corporation tax amount (or, if there is an amount added with respect 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 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 has not been deducted from the corporation tax amount that is to be the tax base of the corporation tax levy for the previous business year or earlier.
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道府県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-53/par-24 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-24
Where a qualified merger with the corporation referred to in the preceding paragraph as the merging corporation is carried out, or where the residual assets are determined 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 all or part of whose issued shares or capital contributions that corporation holds, and, because the amount of deductible expenses exceeded the amount of gross profits 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 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 the determination of residual assets (excluding a business year showing a loss; hereinafter in this paragraph referred to as a "business year within preceding ten years"), there is a corporation tax amount refunded to the merged corporation, etc. pursuant to Article 80 or Article 144-13 of the Corporation Tax Act (including a 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 relates to the business year of that merged corporation that includes the day before the date of that qualified merger; limited to that corporation tax amount where the merged corporation, etc. has submitted a corporate final prefectural inhabitant tax return 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) forming the basis of calculating that corporation tax amount (including one deemed under 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 otherwise satisfies the requirements specified by Cabinet Order, and excluding the amount deducted pursuant to the preceding paragraph from the corporation tax amount that is to be 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 the determination of residual assets; hereinafter in this paragraph referred to as the "undeducted refunded corporation tax amount"), then, with respect to the application of the preceding paragraph in business years on or after the business year of that corporation that includes the date of that qualified merger or the business year of that corporation that includes the day following the day of the determination of residual assets (hereinafter in this paragraph and the following paragraph referred to as the "business year of the merger, etc."), the following apply according to the classification of that corporation listed in the following items.
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-53/par-24/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-24/item-1
a domestic corporation: the undeducted refunded corporation tax amount pertaining to the business year within preceding ten years (if the 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 the 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 the 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 pertaining to the business year of that corporation that includes the first day of the business year within preceding ten years pertaining to that undeducted refunded corporation tax amount (or, for the undeducted refunded corporation tax amount pertaining to a business year within preceding ten years of the merged corporation, etc. that began on or after the first day of the business year of the merger, etc. of that corporation, the business year before that business year of the merger, etc.), respectively;
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-53/par-24/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-24/item-2
a foreign corporation: of the undeducted refunded corporation tax amount pertaining to the business year within preceding ten years (if the 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 the 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 the shares or capital contributions of that other corporation held by that corporation), the portion 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 pertaining to the business year of that corporation that includes the first day of the business year within preceding ten years pertaining to that undeducted refunded corporation tax amount (or, for the undeducted refunded corporation tax amount pertaining to a business year within preceding ten years of the merged corporation, etc. that began on or after the first day of the business year of the merger, etc. of that corporation, the business year before that business year of the merger, etc.), respectively, and the portion 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 pertaining to the business year of that corporation that includes the first day of the business year within preceding ten years pertaining to that undeducted refunded corporation tax amount (or, for the undeducted refunded corporation tax amount pertaining to a business year within preceding ten years of the merged corporation, etc. that began on or after the first day of the business year of the merger, etc. of that corporation, the business year before that business year of the merger, etc.), respectively.
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道府県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道府県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道府県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-53/par-25 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-25
The provisions of paragraph (23) apply only where the corporation referred to in that paragraph has submitted a corporate final prefectural inhabitant tax return for the business year that includes the first day of the business year or interim period pertaining to the amount of loss forming the basis of 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 what has been deemed under 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 of that corporation), and has continuously submitted corporate final prefectural inhabitant tax returns thereafter (or, where paragraph (23) is applied to an amount deemed under 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 of that corporation, where it has continuously submitted corporate final prefectural inhabitant tax returns 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-53/par-26 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-26
With respect to a corporation under the obligation to submit a return for corporation tax pursuant to Article 71, paragraph (1) of the Corporation Tax Act (limited to where Article 72, paragraph (1) of that Act is applied) or Article 74, paragraph (1) of that Act, if there is a deficit eligible for a refund (meaning the total of the amount forming the basis of the amount to be refunded calculated pursuant to Article 80, paragraph (12) of that Act and the amount forming the basis of the amount to be refunded calculated pursuant to paragraph (13) of that Article; the same applies in the following paragraph through paragraph (29)) arising in the interim period of that business year (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 first day of that business year, then, in calculating the corporation tax amount that is to be the tax base of the corporation tax levy for that business year to be paid by that corporation, notwithstanding paragraph (1), (34) or (35), the deductible refund-eligible loss adjustment amount is to be deducted from the corporation tax amount that is to be the tax base of the corporation tax levy relating to the computation period of the tax base of the corporation tax amount to be filed and paid under those provisions, up to the limit of that corporation tax amount (or, if there is an amount added with respect 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 after deducting the amount specified by Cabinet Order). In this case, the deductible refund-eligible loss adjustment amount is limited to the amount that has not been deducted from the corporation tax amount that is to be the tax base of the corporation tax levy for the previous business year or earlier.
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-53/par-27 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/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 item of paragraph (14) according to the classification of the corporation listed in those items as of the last day 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道府県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-53/par-28 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-28
Where a qualified merger with the corporation referred to in paragraph (26) as the merging corporation is carried out, or where the residual assets are determined 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 all or part of whose issued shares or capital contributions that corporation holds, and there is a deductible refund-eligible loss adjustment amount prescribed in the preceding paragraph pertaining to the deficit eligible for a refund arising 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 the determination of 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 where the merged corporation, etc. has submitted a corporate final prefectural inhabitant tax return 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 one deemed under this paragraph to be the deductible refund-eligible loss adjustment amount of the merged corporation, etc. prescribed in the preceding paragraph), and otherwise satisfies the requirements specified by Cabinet Order, and excluding the amount deducted pursuant to paragraph (26) from the corporation tax amount that is to be 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 the determination of residual assets; hereinafter in this paragraph referred to as the "undeducted refund-eligible loss adjustment amount"), then, with respect to the application of paragraph (26) in business years on or after the business year of that corporation that includes the date of that qualified merger or the business year of that corporation that includes the day following the day of the determination of residual assets (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 the business year within preceding ten years (if the 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 the 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 the 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 pertaining to the business year of that corporation that includes the first day of the business year within preceding ten years pertaining to that undeducted refund-eligible loss adjustment amount (or, for the undeducted refund-eligible loss adjustment amount pertaining to a business year within preceding ten years of the merged corporation, etc. that began on or after the first day of the business year of the merger, etc. of that corporation, the business year before that business year of the merger, etc.), respectively.
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道府県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道府県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道府県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-53/par-29 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-29
The provisions of paragraph (26) apply only where the corporation referred to in that paragraph has submitted a corporate final prefectural inhabitant tax return for the business year that includes the first day 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. that has been deemed under 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 continuously submitted corporate final prefectural inhabitant tax returns thereafter (or, where paragraph (26) is applied to an amount deemed under the preceding paragraph to be the deductible refund-eligible loss adjustment amount of that corporation, where it has continuously submitted corporate final prefectural inhabitant tax returns 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-53/par-30 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-30
As for the addition to the corporation tax amount pursuant to paragraphs (11) and (17) and the deduction from the corporation tax amount pursuant to paragraphs (3), (8), (13), (19), (23) and (26), first the additions pursuant to paragraphs (11) and (17) are to be made, and then, after the deductions pursuant to paragraphs (3), (8), (13) and (19) have been made, the deductions pursuant to 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、前条第二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道府県知事に提出し、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-53/par-31 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-31
A public corporation, etc. must, by April 30 each year, in the form specified by Order of the Ministry of Internal Affairs and Communications, submit to the prefectural governor of the location of the offices, places of business or dormitories, etc. that it has during the period referred to in paragraph (2), item (iii) of the preceding Article a return stating the per capita levy amount calculated on the basis of the facts 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（修正申告書の提出があつた場合には、当該申告書に係る法人税額をいい、更正又は決定があつた場合には、当該更正又は決定に係る法人税額をいう。第三百二十一条の八第三十二項において同じ。）に基づいて算定した道府県民税額が、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（修正申告書の提出があつた場合には、当該申告書に係る法人税額をいい、更正又は決定があつた場合には、当該更正又は決定に係る法人税額をいう。第三百二十一条の八第三十二項において同じ。）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道府県民税額（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道府県民税額）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道府県民税額（以下この項及び第五十五条第五項において「道府県民税の中間納付額」という。）に満たないとき、又はないときは、道府県は、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道府県民税の中間納付額若しくは道府県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-53/par-32 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-32
Where the amount of prefectural inhabitant tax 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 (meaning, if an amended return has been submitted, the corporation tax amount pertaining to that return, and, if a reassessment or determination has been made, the corporation tax amount pertaining to that reassessment or determination; the same applies in Article 321-8, paragraph (32)) is less than, or there is none of, the amount of prefectural inhabitant tax that has been filed and paid or is to be filed and paid, 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 (meaning, if an amended return has been submitted, the corporation tax amount pertaining to that return, and, if a reassessment or determination has been made, the corporation tax amount pertaining to that reassessment or determination; the same applies in Article 321-8, paragraph (32)) (for a corporation filing an interim return without provisional accounts, the amount of prefectural inhabitant tax that has been filed and paid or is to be filed and paid, calculated on the basis of paragraph (1)), or the amount of prefectural inhabitant tax that has been filed and paid or is to be filed and paid, calculated on the basis of paragraph (2) (hereinafter in this paragraph and Article 55, paragraph (5) referred to as the "interim payment of prefectural inhabitant tax"), the prefecture is to, as provided by Cabinet Order, refund the interim payment of prefectural inhabitant tax equivalent to the amount of the shortfall or the whole of the interim payment of prefectural inhabitant tax, or appropriate it to unpaid local government levies.
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、第五十五条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道府県民税額を納付することができる。
art-53/par-33 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-33
A corporation that is to submit a return pursuant to paragraphs (1), (31) and (35) may, even after the deadline for filing that return (excluding a return deemed to have been submitted pursuant to the latter part of paragraph (1)), until notice of reassessment or determination under Article 55, paragraph (4) is given, submit a return pursuant to paragraphs (1), (31) and (35) and pay the amount of prefectural inhabitant tax 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五十五条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道府県知事に、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道府県民税額を納付しなければならない。
art-53/par-34 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-34
A corporation that has submitted a return pursuant to paragraph (1), (2), (31), the preceding paragraph or this paragraph, or that has been subject to a reassessment or determination pursuant to Article 55, must, where it falls under any of the following items, except where it falls under the following paragraph, without delay, in the form specified by Order of the Ministry of Internal Affairs and Communications, submit to the prefectural governor to whom that return was submitted 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 stated in the written notice pertaining to that reassessment or determination, and pay the amount of prefectural inhabitant tax 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道府県民税額に不足額があるとき。
art-53/par-34/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-34/item-1
where there is a shortfall in the amount of prefectural inhabitant tax stated in the earlier return as payable by the submission of that return, or stated in the written notice pertaining to the reassessment or determination as payable by that reassessment or determination;
machine translation, not official
**二** 先の申告書に納付すべき道府県民税額を記載しなかつた場合又は納付すべき道府県民税額がない旨の更正を受けた場合において、その納付すべき道府県民税額があるとき。
art-53/par-34/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-34/item-2
where the amount of prefectural inhabitant tax payable was not stated in the earlier return, or a reassessment to the effect that there is no amount of prefectural inhabitant tax payable was received, and there is an amount of prefectural inhabitant tax payable.
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-53/par-35 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-35
Where a corporation referred to in paragraph (1) or (2) has come to fall under any of the items of the preceding paragraph because it has submitted an amended return for corporation tax or has received notice of a reassessment or determination for corporation tax, 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 payable under that reassessment or determination is to be paid.
machine translation, not official
**第三十六項** 道府県は、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-53/par-36 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-36
Where a domestic corporation is subject to Article 66-7, paragraphs (4) and (10) of the Act on Special Measures Concerning Taxation in each business year, and there is an amount, out of the credit-eligible amount equivalent to income tax, etc. prescribed in paragraph (4) of that Article for that business year, that exceeds the total of the amount of corporation tax prescribed in that paragraph and the amount of local corporation tax on income prescribed in paragraph (10) of that Article, the prefecture is to, as provided by Cabinet Order, deduct that excess amount (limited to the amount specified by Cabinet Order) from the corporation tax levy amount to be filed and paid for that business year pursuant to paragraph (1) (excluding that pertaining to a corporation filing an interim return without provisional accounts) or the preceding two paragraphs.
machine translation, not official
**第三十七項** 道府県は、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-53/par-37 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-37
Where a domestic corporation is subject to Article 66-9-3, paragraphs (3) and (9) of the Act on Special Measures Concerning Taxation in each business year, and there is an amount, out of the credit-eligible amount equivalent to income tax, etc. prescribed in paragraph (3) of that Article for that business year, that exceeds the total of the amount of corporation tax prescribed in that paragraph and the amount of local corporation tax on income prescribed in paragraph (9) of that Article, the prefecture is to, as provided by Cabinet Order, deduct that excess amount (limited to the amount specified by Cabinet Order) from the corporation tax levy amount to be filed and paid for that business year pursuant to paragraph (1) (excluding that pertaining to a corporation filing an interim return without provisional accounts), (34) or (35).
machine translation, not official
**第三十八項** 道府県は、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（平成二十六年法律第十一号）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-53/par-38 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-38
Where a domestic corporation or foreign corporation is imposed corporation tax or local corporation tax, or a tax equivalent to the corporation tax levy of prefectural inhabitant tax or municipal inhabitant tax, under foreign laws and regulations (for a foreign corporation, limited to what is imposed under foreign laws and regulations on the domestic source income listed in Article 138, paragraph (1), item (i) of the Corporation Tax Act; hereinafter in this paragraph referred to as "foreign corporation tax, etc."), and there is an amount of that foreign corporation tax, etc. that exceeds 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, and the local corporation tax deduction limit under Article 12, paragraph (1) of the Local Corporation Tax Act (Act No. 11 of 2014) or the amount calculated as specified by Cabinet Order under paragraph (2) of that Article, the prefecture is to, up to the limit of the amount calculated as provided by Cabinet Order, deduct, as provided by Cabinet Order, 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 a foreign corporation, limited to what is imposed with the corporation tax amount on the domestic source income listed 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（第二十四条第五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-53/par-39 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-39
In applying the preceding paragraph, where the tax credit amount (meaning the amount to be deducted pursuant to the preceding paragraph in that 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 of that group tax sharing corporation, and excluding the business year that includes the day before the date of merger of a merged corporation, the business year that includes the day of the determination of residual assets, and the business year that includes the day before the day on which it came to fall under a public interest corporation, etc. (meaning a public interest corporation, etc. prescribed in Article 24, paragraph (5); 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 of that business year of application in the documents attached to the return under paragraph (1) for that business year of application (limited to one submitted by the deadline for filing a return under paragraph (1) by a corporation under the obligation to submit a return for corporation tax pursuant to Article 71, paragraph (1) of that Act (limited to where Article 72, paragraph (1) of that Act is applied) 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-53/par-40 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-40
In the case where any of the following cases applies with regard to the 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-53/par-40/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-40/item-1
where Article 69, paragraph (16) of the Corporation Tax Act (limited to the part pertaining to item (i)) applies (limited to where the tax credit amount in the case listed 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-53/par-40/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-40/item-2
where Article 69, paragraph (16) of the Corporation Tax Act (limited to the part pertaining to item (ii)) applies;
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-53/par-40/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-40/item-3
where Article 12, paragraph (6) of the Local Corporation Tax Act (limited to the part pertaining to item (i)) applies (limited to where the tax credit amount in the case listed 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五十五条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-53/par-41 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-41
With respect to the application of the preceding two paragraphs after the submission of the return prescribed in paragraph (34), or a reassessment under Article 55, 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 of that business year of application in the documents attached to that return, or the amount made the tax credit amount of that business year of application pertaining to that reassessment, is deemed to be the initially reported tax credit amount.
machine translation, not official
**第四十二項** 道府県は、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五十五条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-53/par-42 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-42
In each business year (hereinafter in this paragraph through paragraph (46) referred to as the "covered business year") of 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)), where the adjusted past tax credit amount (meaning the tax credit amount for a past applied business year (meaning a business year, among those that began before the first day of that covered business year, that was subject to paragraph (39); the same applies hereinafter in this paragraph and paragraph (45), item (i)) (or, if this paragraph or the following paragraph has been applied to the tax credit amount for that past applied business year in business years that began before the first day of that covered business year (hereinafter in this paragraph referred to as the "business years before the covered business year"), the amount obtained by adding, to that tax credit amount, the amount obtained by subtracting the total of the amounts deducted from the corporation tax levy amount of 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 of the business years before the covered business year pursuant to the following 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 submitted by the deadline for filing a return under paragraph (1) by a corporation under the obligation to submit a return for corporation tax pursuant to 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 (if the preceding paragraph has been applied to that past applied business year, the amount stated as the amount to be deducted pursuant to paragraph (38) for that past applied business year in the most recent of the documents attached to the return prescribed in paragraph (34) pertaining to that application, or the amount made the amount to be deducted pursuant to paragraph (38) for that past applied business year pertaining to the most recent of the reassessments under Article 55, paragraph (1) or (3)); the same applies hereinafter in this paragraph and the following paragraph), the prefecture is to, as provided by Cabinet Order, deduct 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 to be filed and paid for that covered business year 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-53/par-43 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-43
Where the originally reported past tax credit amount exceeds the adjusted past tax credit amount in a covered business year of a group tax sharing corporation, the corporation tax levy amount to be filed and paid for that covered business year 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 as provided by 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 using 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-53/par-44 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-44
In applying the preceding two paragraphs, where 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 submitted by the deadline for filing a return under paragraph (1) by a corporation under the obligation to submit a return for corporation tax pursuant to Article 71, paragraph (1) of the Corporation Tax Act (limited to where Article 72, paragraph (1) of that Act is applied) 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-53/par-45 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/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-53/par-45/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-45/item-1
where paragraph (40) applies with respect to the 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) in the covered business year or the amount equivalent to the tax credit excess added to the corporation tax levy amount pursuant to paragraph (43);
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-53/par-45/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-45/item-2
where Article 69, paragraph (21) of the Corporation Tax Act (limited to the part pertaining to items (i) and (iii)) applies (limited to where the amount equivalent to the tax credit shortfall or the amount equivalent to the tax credit excess in the cases listed 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
**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-53/par-45/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-45/item-3
where Article 12, paragraph (11) of the Local Corporation Tax Act (limited to the part pertaining to items (i) and (iii)) applies (limited to where the amount equivalent to the tax credit shortfall or the amount equivalent to the tax credit excess in the cases listed 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五十五条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-53/par-46 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-46
With respect to the application of the preceding two paragraphs after the submission of the return prescribed in paragraph (34), or a reassessment under Article 55, 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 made the amount equivalent to the tax credit shortfall or the amount equivalent to the tax credit excess for that covered business year pertaining to 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-53/par-47 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-47
The provisions of paragraphs (42) and (43) apply mutatis mutandis 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 merger or the residual assets of a group tax sharing corporation are determined. In this case, the words and phrases set forth in the middle column of the following table in the provisions set forth in the left-hand column of that table are deemed to be replaced with the words and phrases set forth in the right-hand column of that table, respectively.
Paragraph (42) each business year (hereinafter in this paragraph through paragraph (46) referred to as the "covered business year"), where, for a past applied business year (that covered business year is dissolved by merger or the residual assets of a group tax sharing corporation are determined, on or after the date of that merger or the day following the day of that determination of residual assets, where, for a past applied business year (the final business year (meaning the business year that includes the day before the date of that merger or the day of that determination of residual assets; the same applies hereinafter in this paragraph and the following paragraph)
tax credit amount (that covered business year tax credit amount (that final business year
in the case where it exceeds when it exceeds
for that covered business year for that final business year
Paragraph (43) in a covered business year of a group tax sharing corporation in the case where a group tax sharing corporation is dissolved by merger or the residual assets of a group tax sharing corporation are determined, on or after the date of that merger or the day following the day of that determination of residual assets
for that covered business year 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 が第二十四条第五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-53/par-48 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-48
The provisions of paragraphs (42) and (43) apply mutatis mutandis where a group tax sharing corporation has come to fall under a public interest corporation, etc. In this case, the words and phrases set forth in the middle column of the following table in the provisions set forth in the left-hand column of that table are deemed to be replaced with the words and phrases set forth in the right-hand column of that table, respectively.
Paragraph (42) each business year (hereinafter in this paragraph through paragraph (46) referred to as the "covered business year"), where, for a past applied business year (that covered business year has come to fall under a public interest corporation, etc., on or after the day on which it came to fall under it, where, for a past applied business year (the final business year (meaning the business year that includes the day before the day on which it came to fall under it; the same applies hereinafter in this paragraph and the following paragraph)
tax credit amount for that past applied business year in business years that began before the first day of that covered business year tax credit amount for that past applied business year in business years that began before the first day of that final business year
in the case where it exceeds when it exceeds
for that covered business year for that final business year
Paragraph (43) in a covered business year of a group tax sharing corporation in the case where a group tax sharing corporation has come to fall under a public interest corporation, etc. prescribed in Article 24, paragraph (5), on or after the day on which it came to fall under it
for that covered business year 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。）の法人税割につき道府県知事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五十五条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-53/par-49 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-49
Where a prefectural governor has made a reassessment under Article 55, paragraph (1) or (3), on the basis of the corporation tax amount reassessed pursuant to the provisions of laws and regulations on corporation tax, with respect to the corporation tax levy for a business year that began before the first day of each business year of a corporation that is under the obligation to submit a return for corporation tax pursuant to Article 74, paragraph (1) of the Corporation Tax Act (including a business year of a merged corporation pertaining to a qualified merger with that corporation as the merging corporation, carried out on or before the last day of that each business year, that began before the date of that qualified merger), 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 already to be refunded pursuant to paragraph (55) or (58) and the amount deducted pursuant to this paragraph) is to be deducted from the corporation tax levy amount of that each business year (limited to a business year ending on or after the day of that reassessment (or, if that reassessment was made, with respect to the corporation tax levy for a business year of a merged corporation pertaining to a qualified merger with that corporation as the merging corporation, carried out before the last day of that each business year, that began before the date of that qualified merger, and was made before the date of that qualified merger, the date of that qualified merger)).
machine translation, not official
**第五十項** 道府県は、当該道府県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道府県知事が第五十五条第一項又は第三項の規定による更正をしたことに伴い、第十七条又は第五十五条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五十五条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-53/par-50 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-50
Where a reassessment has been made pursuant to Article 24 or Article 26 of the Act on General Rules for National Taxes on the basis of 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. with respect to a corporation that has an office or place of business within a prefecture, and, as a result of the prefectural governor's making a reassessment pursuant to Article 55, 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 55, paragraph (5) (hereinafter in this paragraph and the following paragraph referred to as the "refund due on implementing a tax treaty"), then, except where the date of that reassessment is 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 55, paragraph (5), the prefecture is to sequentially deduct the refund due on implementing a tax treaty from the corporation tax levy amount (limited to the corporation tax levy amount calculated using as the tax base the corporation tax amount pertaining to a business year for which a return is to be submitted pursuant to Article 74, paragraph (1) or Article 144-6, paragraph (1) of the Corporation Tax Act (if there is a corporation tax levy amount already fixed as payable during the computation period of the tax base of that corporation tax amount, the amount after deducting it)) of each business year that begins within one year from the first day of the business year that includes the date of that reassessment (including, where that corporation is dissolved by a qualified merger after the date of that reassessment, each business year of the merging corporation pertaining to that qualified merger that ends on or after the date of that merger).
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道府県知事が第五十五条第一項又は第三項の規定による更正をしたことに伴い、第十七条又は第五十五条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-53/par-51 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-51
Where, following a reassessment under Article 24 or Article 26 of the Act on General Rules for National Taxes prescribed in the preceding paragraph, a reassessment has been made reducing the corporation tax amount of each business year after the business year pertaining to that reassessment, and, as a result of the prefectural governor's making a reassessment pursuant to Article 55, 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 55, paragraph (5), that amount is deemed to be the refund due on implementing a tax treaty, and the provisions of the preceding paragraph apply.
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五十五条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五十五条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-53/par-52 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-52
The provisions of the preceding two paragraphs apply mutatis mutandis where, after the corporation referred to in paragraph (50) has been dissolved by a qualified merger, there has been a reassessment under Article 55, paragraph (1) or (3) prescribed in paragraph (50) pertaining to that corporation or a reassessment under Article 55, paragraph (1) or (3) prescribed in the preceding paragraph. In this case, in paragraph (50), the phrase "the business year that includes the date of that reassessment" is deemed to be replaced with "the business year of the merging corporation pertaining to a qualified merger in which that corporation is the merged corporation that includes the date of that reassessment", and the phrase "that corporation is dissolved by a qualified merger" with "that merging corporation is dissolved by 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-53/par-53 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-53
With regard to the deductions from the corporation tax levy amount pursuant to paragraphs (36) through (38), paragraph (42) (including as applied mutatis mutandis pursuant to paragraphs (47) and (48); the same applies hereinafter in this paragraph), paragraph (49) and paragraph (50) (including where applied as deemed pursuant to paragraph (51) (including as applied mutatis mutandis pursuant to the preceding paragraph) and as applied mutatis mutandis pursuant to the preceding paragraph; the same applies hereinafter in this paragraph), first the deductions pursuant to paragraphs (36) and (37) are to be made, and then the deductions are to be made in the following order: the deduction pursuant to paragraphs (38) and (42), the deduction pursuant to paragraph (49), and the deduction pursuant to paragraph (50).
machine translation, not official
**第五十四項** 道府県知事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五十五条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「道府県知事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五十五条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-53/par-54 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-54
Where a prefectural governor has made a reassessment pursuant to Article 55, 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 (referred to as a "case where the governor reassesses an overstated return based on fictitious accounting" in the following paragraph and paragraph (56)), the part of the amount paid as the corporation tax levy for the business year pertaining to that reassessment that is reduced by that reassessment and that is specified by Cabinet Order (referred to as "corporation tax levy amount paid on fictitious accounting" in the following paragraph through paragraph (58)) is not to be refunded, and is not to be appropriated to the unpaid local government levies of the corporation that received that reassessment, notwithstanding Articles 17, 17-2 and 17-4 and Article 55, paragraph (5), except for the amount that has come to be refunded pursuant to those provisions where the following paragraph or paragraph (58) applies.
machine translation, not official
**第五十五項** 道府県知事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道府県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道府県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道府県民税の確定申告書の提出又は当該法人の道府県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五十五条第二項の規定による決定があつた場合）には、道府県知事は、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-53/par-55 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-55
In the case where the deadline for filing the corporate final prefectural inhabitant tax return for the business year that includes the day on which five years elapse from the first day of the business year that includes the date of the reassessment in the case where the governor reassesses an overstated return based on fictitious accounting (or, if that reassessment was made before the date of a qualified merger with respect to the corporation tax levy amount of the merged corporation pertaining to that qualified merger, the first day of the business year of that merged corporation that includes the date of that reassessment) (or, if a fact listed in the following items has occurred with respect to the corporation that received that reassessment between the date of that reassessment and the last day of the business year that includes the day on which those five years elapse, the deadline for filing specified in those items) has arrived (or, if the corporate final prefectural inhabitant tax return pertaining to that deadline for filing was not submitted by that deadline, where the corporate final prefectural inhabitant tax return of that corporation was submitted after that deadline, or a determination was made under Article 55, paragraph (2) with respect to the corporation tax levy for the business year pertaining to the corporate final prefectural inhabitant tax return of that corporation), the prefectural governor is to, as provided by Cabinet Order, refund to the corporation that received that reassessment the corporation tax levy amount paid on fictitious accounting pertaining to that reassessment (excluding the amount already to be refunded pursuant to this paragraph or paragraph (58) and the amount deducted pursuant to paragraph (49)), or appropriate it to the unpaid local government levies 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道府県民税の確定申告書の提出期限
art-53/par-55/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-55/item-1
the residual assets have been determined: the deadline for filing the corporate final prefectural inhabitant tax return for the business year that includes the day of the determination of 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道府県民税の確定申告書の提出期限
art-53/par-55/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-55/item-2
the corporation has been dissolved by merger (excluding dissolution by a qualified merger): the deadline for filing the corporate final prefectural inhabitant tax return for the business year that includes the day before the date of the 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道府県民税の確定申告書の提出期限
art-53/par-55/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-55/item-3
the corporation has been dissolved by an order commencing bankruptcy proceedings: the deadline for filing the corporate final prefectural inhabitant tax return for the business year that includes the day of the 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道府県民税の確定申告書の提出期限
art-53/par-55/item-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/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 corporate final prefectural inhabitant tax return for the business year that includes the day before the day on which it came to fall under it.
machine translation, not official
**第五十六項** 道府県知事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、道府県知事に対し、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-53/par-56 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-56
In the case where the governor reassesses an overstated return based on fictitious accounting, if any of the following facts has occurred with respect to the corporation that received that reassessment, the corporation may, within one year after the day on which that fact occurred, request the prefectural governor to refund the corporation tax levy amount paid on fictitious accounting pertaining to that reassessment (excluding the amount already to be refunded 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-53/par-56/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/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-53/par-56/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/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-53/par-56/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/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道府県知事に提出しなければならない。
art-53/par-57 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-57
A corporation that intends to request a refund pursuant to the preceding paragraph must submit to the prefectural governor a written request stating the corporation tax levy amount paid on fictitious accounting for which it seeks the refund, the basis for 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** 道府県知事は、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-53/par-58 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-58
Upon the submission of the written request referred to in the preceding paragraph, the prefectural governor is to investigate the facts pertaining to the request and other necessary matters and, on the basis of the investigation, as provided by Cabinet Order, refund the corporation tax levy amount paid on fictitious accounting to the corporation that made the request, or appropriate it to the unpaid local government levies 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することができなかつた金額があるときは、道府県は、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することができ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-53/par-59 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-59
Where there is an amount that should be deducted pursuant to paragraph (50) (including where applied as deemed pursuant to paragraph (51) (including as applied mutatis mutandis pursuant to paragraph (52)) and as applied mutatis mutandis pursuant to paragraph (52); the same applies hereinafter in this paragraph) but could not be deducted pursuant to paragraph (50), the prefecture is to, as provided by Cabinet Order, refund that amount that could not be deducted to the corporation subject to the application of that paragraph, or appropriate it to the unpaid local government levies 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道府県に対しては、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-53/par-60 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-60
A corporation that is under the obligation to submit a return for corporation tax pursuant to Article 71, paragraph (1) or Article 144-3, paragraph (1) of the Corporation Tax Act, or a corporation that is to submit a return pursuant to paragraph (2), is not required to make filing and payment of the per capita levy amount pertaining to the computation period of the tax base of its corporation tax amount or the period from the first day of its business year to the day before the day on which six months have elapsed, to a prefecture in which only dormitories, etc. of that corporation are located during that computation period or that period, 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).
machine translation, not official
**第六十一項** 第一項前段に規定する法人のうち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法人税に係る申告書を提出する義務がある法人は、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。第六十四項及び第六十五条第一項において同じ。）の規定により当該申告書の提出期限が延長された場合（同法第七十五条の二第八項（同法第百四十四条の八において準用する場合を含む。）において準用する同法第七十五条第五項又は同法第七十五条の二第十一項第二号の規定により当該提出期限の延長がされたものとみなされた場合を含む。）、同法第七十五条の二第五項（同法第百四十四条の八において準用する場合を含む。）の規定により当該申告書の提出期限の延長の処分についての取消し若しくは変更の処分があつた場合（同法第七十五条の二第十一項第二号の規定により当該申告書の提出期限の延長の処分についての取消し又は変更の処分があつたものとみなされた場合を含む。）、同法第七十五条の二第七項（同法第百四十四条の八において準用する場合を含む。）の規定により同項の届出書を提出した場合（同法第七十五条の二第十一項第四号の規定により当該届出書を提出したものとみなされた場合を含む。）又は同法第七十五条の二第十一項第五号若しくは第六号の規定により当該申告書の提出期限の延長の処分が効力を失つた場合には、総務省令で定めるところにより、その旨を道府県知事（二以上の道府県において事務所又は事業所を有する法人にあつては、主たる事務所又は事業所所在地の道府県知事）に届け出なければならない。
art-53/par-61 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-61
A corporation, among those prescribed in the first sentence of paragraph (1), that is under the obligation to submit a return for corporation tax pursuant to Article 74, paragraph (1) or Article 144-6, paragraph (1) of the Corporation Tax Act must, in the case where the deadline for filing that return has been extended pursuant to Article 75-2, paragraph (1) of that Act (including as applied mutatis mutandis pursuant to Article 144-8 of that Act; the same applies in paragraph (64) and Article 65, paragraph (1)) (including the case where the extension of that deadline for filing is deemed to have been made pursuant to Article 75, paragraph (5) of that Act as applied mutatis mutandis pursuant to Article 75-2, paragraph (8) of that Act (including as applied mutatis mutandis pursuant to Article 144-8 of that Act) or pursuant to Article 75-2, paragraph (11), item (ii) of that Act), in the case where a disposition revoking or modifying the disposition extending the deadline for filing that return has been made pursuant to Article 75-2, paragraph (5) of that Act (including as applied mutatis mutandis pursuant to Article 144-8 of that Act) (including the case where a disposition revoking or modifying the disposition extending the deadline for filing that return is deemed to have been made pursuant to Article 75-2, paragraph (11), item (ii) of that Act), in the case where the written notification referred to in paragraph (7) of that Article (including as applied mutatis mutandis pursuant to Article 144-8 of that Act) has been submitted pursuant to that paragraph (including the case where that written notification is deemed to have been submitted pursuant to Article 75-2, paragraph (11), item (iv) of that Act), or in the case where the disposition extending the deadline for filing that return has lost effect pursuant to Article 75-2, paragraph (11), item (v) or (vi) of that Act, notify the prefectural governor (for a corporation that has offices or places of business in two or more prefectures, the prefectural governor of the location of the principal office or place of business) to that effect, as provided by Order of the Ministry of Internal Affairs and Communications.
machine translation, not official
**第六十二項** 二以上の道府県において事務所又は事業所を有する法人の主たる事務所又は事業所所在地の道府県知事は、当該法人から前項の規定による届出があつた場合には、その旨を関係道府県知事に通知しなければならない。
art-53/par-62 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-62
Where a notification under the preceding paragraph has been made by a corporation that has offices or places of business in two or more prefectures, the prefectural governor of the location of the principal office or place of business of that corporation must notify the governors of the relevant prefectures to that effect.
machine translation, not official
**第六十三項** 第六十一項の届出又は前項の通知を受けた道府県知事は、その旨を当該道府県の区域内の関係市町村長に通知しなければならない。
art-53/par-63 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-63
A prefectural governor who has received the notification under paragraph (61) or the notice under the preceding paragraph must notify the mayors of the relevant municipalities within the area of that prefecture to that effect.
machine translation, not official
**第六十四項** 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について、同条第九項（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-53/par-64 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-64
In the case where the provisions of Article 75-2, paragraph (9) of the Corporation Tax Act (including as applied mutatis mutandis pursuant to Article 144-8 of that Act; the same applies hereinafter in this paragraph) apply to a corporation that is obligated to submit a return concerning corporation tax pursuant to Article 74, paragraph (1) or Article 144-6, paragraph (1) of that Act and to which the provisions of Article 75-2, paragraph (1) of that Act apply, the provisions of Article 20-5-2, paragraph (1) or (2) may be applied, only for the computation period of the tax base of the corporation tax amount relating to the return to which the provisions of Article 75-2, paragraph (9) of that Act apply, to the corporation tax levy amount calculated using that corporation tax amount as the tax base and the per capita levy amount to be paid together with it, by deeming that the provisions of Article 75-2, paragraph (1) of that Act do not apply to that corporation tax amount.
machine translation, not official
**第六十五項** 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（以下この項及び第六十七項において「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道府県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（第六十七項及び第六十八項において「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（以下この項及び第六十七項において「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（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。以下この条において同じ。）を使用し、かつ、地方税共同機構（第六十八項及び第八十項において「機構」という。）を経由して行う方法により道府県知事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道府県知事に提出する方法により、行うことができる。
art-53/par-65 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-65
A domestic corporation that is a specified corporation must, with regard to the filing of a return concerning corporate prefectural inhabitant tax that, pursuant to the provisions of paragraph (1), paragraph (2), paragraph (31), or paragraphs (33) through (35), is to be made by the return under those provisions (hereinafter in this Article referred to as a "tax return") or is to be made by attaching to the tax return the documents that are to be attached to the tax return pursuant to the provisions of this Act or orders under this Act (hereinafter in this paragraph and paragraph (67) referred to as "attached documents"), notwithstanding the provisions of paragraph (1), paragraph (2), paragraph (31), and paragraphs (33) through (35), make that filing, as provided by Order of the Ministry of Internal Affairs and Communications, by providing to the prefectural governor the matters that are to be stated in the tax return (referred to as "matters stated in a return" in paragraphs (67) and (68)) or the matters that are to be stated, or are stated, in the attached documents (hereinafter in this paragraph and paragraph (67) referred to as "matters stated in attached documents"), by a method using 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 Article) and via the Local Tax Joint Organization (referred to as "the Organization" in paragraphs (68) and (80)); provided, however, that the part of that filing relating to the attached documents may be made by a method of submitting to the prefectural governor an optical disc or other recording medium specified by Order of the Ministry of Internal Affairs and Communications on which the matters stated in attached documents are recorded.
machine translation, not official
**第六十六項** 前項に規定する特定法人とは、次に掲げる法人をいう。
art-53/par-66 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-66
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-53/par-66/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-66/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-53/par-66/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-66/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（昭和二十六年法律第百九十八号）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-53/par-66/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-66/item-3
an investment corporation prescribed in Article 2, paragraph (12) of the Act on Investment Trusts and Investment Corporations (Act No. 198 of 1951) (excluding a corporation set forth in item (i));
machine translation, not official
**四** 資産の流動化に関する法律（平成十年法律第百五号）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-53/par-66/item-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-66/item-4
a specific purpose company prescribed in Article 2, paragraph (3) of the Act on the Securitization of Assets (Act No. 105 of 1998) (excluding a corporation set forth in item (i)).
machine translation, not official
**第六十七項** 第六十五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-53/par-67 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-67
With regard to the filing under paragraph (65) made pursuant to the provisions of that paragraph, the provisions of this Act or orders under this Act and the provisions of other laws and regulations specified by Cabinet Order apply by deeming that the filing was made by a tax return stating the matters stated in a return, or by attaching to it attached documents stating the matters stated in attached documents.
machine translation, not official
**第六十八項** 第六十五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（入出力装置を含む。）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道府県知事に到達したものとみなす。
art-53/par-68 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-68
The filing under paragraph (65) made pursuant to the provisions of the main clause of that paragraph is deemed to have reached the prefectural governor prescribed in that paragraph at the time when the matters stated in a return are recorded in a file kept on a computer (including input-output devices) used by the Organization referred to in Article 762, item (i).
machine translation, not official
**第六十九項** 第六十五項の内国法人が、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道府県知事の承認を受けたときは、当該道府県知事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六十五項の内国法人が、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、道府県知事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。）内に行う第六十五項の申告についても、同様とする。
art-53/par-69 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-69
Where a domestic corporation referred to in paragraph (65) is found to have difficulty 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 submit a tax return without applying the provisions of that paragraph, and has received the approval of the prefectural governor to submit a tax return without applying the provisions of that paragraph, the provisions of paragraph (65) through the preceding paragraph do not apply to the filing under paragraph (65) made within the period designated by that prefectural governor. The same applies to the filing under paragraph (65) made within the period designated by the district director pursuant to Article 75-5, paragraph (1) of the Corporation Tax Act (including a period for which the designation is deemed to have been made as that period pursuant to paragraph (5) of that Article), in the case where a domestic corporation referred to in paragraph (65) that has submitted the written application referred to in Article 75-5, paragraph (2) of that Act to the district director with jurisdiction over the place for tax payment prescribed in that paragraph pursuant to the provisions of that paragraph has submitted to the prefectural governor, by the day before the deadline for filing the tax return, or by attaching it to the tax return by that deadline, a document specified by Order of the Ministry of Internal Affairs and Communications stating that it has received the approval under Article 75-5, paragraph (1) of that Act or has not received a disposition of dismissal under paragraph (3) of that Article.
machine translation, not official
**第七十項** 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、これを道府県知事に提出しなければならない。
art-53/par-70 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-70
A domestic corporation seeking to receive the approval under the first sentence of the preceding paragraph must submit to the prefectural governor, by the day that is 15 days before the start date of the period (or, where the day on which the reason prescribed in the preceding paragraph arose is on or after the day that is 15 days before the deadline for filing the return under paragraph (1) (limited to a return that a corporation obligated to submit a return concerning corporation tax pursuant to Article 74, paragraph (1) of the Corporation Tax Act is to submit by the deadline for filing that return) or the return under paragraph (31) or (35), and that deadline is a day within that period, by that start date), a written application stating the circumstances that made it necessary to receive the application of the provisions of the first sentence of that paragraph, the period for which it seeks to receive 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.
machine translation, not official
**第七十一項** 道府県知事は、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-53/par-71 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-71
When the written application referred to in the preceding paragraph has been submitted, the prefectural governor may dismiss the application if the governor finds that the circumstances referred to in that paragraph relating to the application are not appropriate.
machine translation, not official
**第七十二項** 道府県知事は、第七十項の申請書の提出があつた場合において、その申請につき第六十九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-53/par-72 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-72
When the written application referred to in paragraph (70) has been submitted, and the prefectural governor is to grant the approval under the first sentence of paragraph (69) or make the disposition of dismissal under the preceding paragraph with respect to the application, the governor must notify the domestic corporation that made the application to that effect in writing.
machine translation, not official
**第七十三項** 第七十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六十九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七十一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、当該期間を第六十九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-53/par-73 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-73
In the case where the written application referred to in paragraph (70) has been submitted, if neither the approval under the first sentence of paragraph (69) nor the disposition of dismissal under paragraph (71) has been made by the start date of the period, stated in the written application, for which the corporation seeks the designation under the first sentence of paragraph (69), the approval is deemed to have been granted on that day, and the designation under the first sentence of paragraph (69) is deemed to have been made with that period as the period under the first sentence of paragraph (69), respectively.
machine translation, not official
**第七十四項** 道府県知事は、第六十九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-53/par-74 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-74
The prefectural governor may rescind the approval under the first sentence of paragraph (69) if the governor finds that it is no longer difficult for a domestic corporation to which the provisions of the first sentence of paragraph (69) apply to use the electronic data processing system for local tax procedures.
machine translation, not official
**第七十五項** 道府県知事は、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-53/par-75 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-75
When the prefectural governor makes the disposition under the preceding paragraph, the governor must notify the domestic corporation subject to the disposition to that effect in writing.
machine translation, not official
**第七十六項** 第六十九項の規定の適用を受けている内国法人は、第六十五項の申告につき第六十九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道府県知事に提出しなければならない。
art-53/par-76 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-76
A domestic corporation to which the provisions of paragraph (69) apply must, when it intends to cease to be subject to the provisions of paragraph (69) with respect to the filing under paragraph (65), submit to the prefectural governor a written notification stating that fact and other matters specified by Order of the Ministry of Internal Affairs and Communications.
machine translation, not official
**第七十七項** 第六十九項前段の規定の適用を受けている内国法人につき、第七十四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六十九項前段の期間内に行う第六十五項の申告については、第六十九項前段の規定は、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-53/par-77 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-77
Where, with respect to a domestic corporation to which the provisions of the first sentence of paragraph (69) apply, the disposition under paragraph (74) or the submission of the written notification under the preceding paragraph has occurred, the provisions of the first sentence of paragraph (69) do not apply to the filing under paragraph (65) made within the period under the first sentence of paragraph (69) on or after the day following the day on which that disposition was made or that written notification was submitted; provided, however, that this does not apply where the domestic corporation has newly received the approval under the first sentence of that paragraph on or after that following day.
machine translation, not official
**第七十八項** 第六十九項後段の規定の適用を受けている内国法人につき、第七十六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六十九項後段の期間内に行う第六十五項の申告については、第六十九項後段の規定は、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-53/par-78 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-78
Where, with respect to a domestic corporation to which the provisions of the second sentence of paragraph (69) apply, the submission of the written notification under paragraph (76) or the disposition under Article 75-5, paragraph (3) or (6) of the Corporation Tax Act has occurred, the provisions of the second sentence of paragraph (69) do not apply to the filing under paragraph (65) made within the period under the second sentence of paragraph (69) on or after the day following the day on which that written notification was submitted or that disposition was made; provided, however, that this does not apply where the domestic corporation has newly submitted a document referred to in the second sentence of that paragraph on or after that following day.
machine translation, not official
**第七十九項** 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、第六十五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-53/par-79 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-79
The Minister for Internal Affairs and Communications may, where a report has been made under Article 790-2 and the Minister finds that, due to a failure of the electronic data processing system for local tax procedures or any other reason, a large number of the domestic corporations referred to in paragraph (65) have difficulty making the filing under that paragraph pursuant to the provisions of that paragraph, designate a period during which a tax return may be submitted without applying the provisions of that paragraph.
machine translation, not official
**第八十項** 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、道府県知事及び機構に通知しなければならない。
art-53/par-80 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-80
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 prefectural governors and the Organization.
machine translation, not official
**第八十一項** 前項の規定による告示があつたときは、第六十九項の規定にかかわらず、総務大臣が第七十九項の規定により指定する期間内に行う第六十五項の申告については、同項から第六十八項までの規定は、適用しない。
art-53/par-81 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-81
When the public notice under the preceding paragraph has been given, notwithstanding the provisions of paragraph (69), the provisions of paragraphs (65) through (68) do not apply to the filing under paragraph (65) made within the period designated by the Minister for Internal Affairs and Communications pursuant to the provisions of paragraph (79).
machine translation, not official
**第八十二項** 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-53/par-82 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-82
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.
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### 第五十三条の二（更正の請求の特例） — Special Provisions on Requests for Reassessment
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art-53-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53-2#art-53-2
**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、道府県知事に対し、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-53-2/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53-2#art-53-2/par-1
A corporation that has submitted a return under paragraph (1), (2) or (34) of the preceding Article may, where the corporation tax amount that is the tax base of the corporation tax levy amount relating to that return, or the corporation tax levy amount, becomes 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 relating to that return, make a request for reassessment to the prefectural governor concerning that corporation tax amount or corporation tax levy amount, as provided by Order of the Ministry of Internal Affairs and Communications, only within two months from the day on which the national tax office gave notice of that reassessment. 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.
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### 第五十三条の三（法人の道府県民税に係る故意不申告の罪） — Crime of Intentional Failure to File Concerning Corporate Prefectural Inhabitant Tax
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art-53-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53-2#art-53-3
**第一項** 正当な事由がなくて第五十三条第一項、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-53-3/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53-2#art-53-3/par-1
Where, without justifiable grounds, a return under the provisions of Article 53, paragraph (1), (2) or (31) is not submitted within the deadline for filing the return prescribed in those paragraphs, 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 who committed the violation is 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 waived taking into account 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-53-3/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53-2#art-53-3/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-53-3/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53-2#art-53-3/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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### 第五十四条（法人の道府県民税に係る虚偽の申告に関する罪） — Crimes Relating to False Returns Concerning Corporate Prefectural Inhabitant Tax
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art-54 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53-2#art-54
**第一項** 第五十三条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五十三条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-54/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53-2#art-54/par-1
Where a corporation that is under the obligation to submit a return for corporation tax under Article 71, paragraph (1) of the Corporation Tax Act (limited to one stating the matters listed in the items of Article 72, paragraph (1) of that Act) or a return for corporation tax under Article 144-3, paragraph (1) of that Act (limited to one stating the matters listed in the items of Article 144-4, paragraph (1) of that Act), as prescribed in Article 53, paragraph (1), has submitted the return referred to in Article 53, paragraph (1) or the return referred to in paragraph (34) of that Article pertaining to it with a false statement, the representative of the corporation (including an individual who is a trustee of a trust subject to corporate taxation), agent, employee or other worker 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-54/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53-2#art-54/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.
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### 第五十五条（法人の道府県民税の更正及び決定） — Reassessment and Determination of Corporate Prefectural Inhabitant Tax
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art-55 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53-2#art-55
**第一項** 道府県知事は、第五十三条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、第五十八条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-55/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53-2#art-55/par-1
When a return has been submitted pursuant to Article 53, the prefectural governor is to reassess it if the governor discovers through examination that the corporation tax amount pertaining to that return or the corporation tax levy amount calculated using 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 the corporation tax levy amount to be calculated using it as the tax base, if the governor 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 pursuant to paragraph (1) or (2) of that Article, if the number of workers that forms the basis for dividing the amount of determined corporation tax has been modified pursuant to Article 58, if the governor discovers that the per capita levy amount pertaining to that return differs from what the governor has examined, or if the governor discovers that the amount to be deducted from the corporation tax levy amount pertaining to that return differs from what the governor has examined.
machine translation, not official
**第二項** 道府県知事は、納税者が第五十三条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-55/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53-2#art-55/par-2
If a taxpayer has not submitted a return pursuant to Article 53, paragraph (1) or (31) (excluding the case to which the latter part of paragraph (1) of that Article applies), the prefectural governor is to determine, through investigation, the amount of determined corporation tax to be declared and the corporation tax levy amount and per capita levy amount.
machine translation, not official
**第三項** 道府県知事は、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-55/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53-2#art-55/par-3
When the prefectural governor has made a reassessment pursuant to paragraph (1) or this paragraph or a determination pursuant to the preceding paragraph, the governor is to reassess it if the governor discovers through investigation that the corporation tax amount or corporation tax levy amount so reassessed or determined differs from the amount of determined corporation tax or the corporation tax levy amount to be calculated using it as the tax base, if the governor discovers that the per capita levy amount so reassessed or determined differs from what the governor has investigated, or if the governor discovers that the amount to be deducted from the corporation tax levy amount so reassessed or determined differs from what the governor has investigated.
machine translation, not official
**第四項** 道府県知事は、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-55/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53-2#art-55/par-4
When the prefectural governor has made a reassessment or determination pursuant to the preceding three paragraphs, the governor must notify the taxpayer without delay.
machine translation, not official
**第五項** 第五十三条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、又は決定した道府県民税額が、当該事業年度分に係る道府県民税の中間納付額に満たない場合について準用する。
art-55/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53-2#art-55/par-5
The provisions of Article 53, paragraph (32) apply mutatis mutandis where the amount of prefectural inhabitant tax reassessed or determined pursuant to paragraphs (1) through (3) is less than the interim payment of prefectural inhabitant tax for that business year.
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### 第五十五条の二（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道府県民税の徴収猶予） — Deferral of Collection of Corporate Prefectural Inhabitant Tax Where a Petition Is Filed Under a Tax Treaty
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art-55-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53-2#art-55-2
**第一項** 道府県知事は、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（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（以下この項及び次条において「相互協議」という。）の申入れがあつた場合（次条において「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、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。以下この項及び次条第一項において同じ。）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。以下この項及び次条第一項において同じ。）に基づいて第五十三条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道府県知事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、第五十三条第三十五項又は第五十六条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道府県知事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又は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に掲げる更正決定に係る法人税額の課税標準とされた所得に基づいて第七十二条の三十一第三項の規定により申告納付すべき所得割額若しくは付加価値割額若しくは当該更正決定に係る法人税額の課税標準とされた所得に基づいて道府県知事が第七十二条の三十九第一項若しくは第二項若しくは第七十二条の四十一の二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所得割額若しくは付加価値割額以外の当該道府県の地方税の滞納がある場合は、この限りでない。
art-55-2/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53-2#art-55-2/par-1
Where a corporation has filed with the Commissioner of the National Tax Agency, under the provisions of a tax treaty prescribed in Article 139, paragraph (1) of the Corporation Tax Act (referred to as a "tax treaty" in this paragraph), the petition prescribed in that tax treaty (limited to a petition in the 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) (referred to as a "case where a petition has been filed with the Commissioner of the National Tax Agency" in the following Article), or where a corporation has filed the petition prescribed in that tax treaty with the competent authority of a contracting state or contracting party of the tax treaty other than Japan (hereinafter in this paragraph referred to as the "treaty partner state, etc.") and there has been a request from the competent authority of the treaty partner state, etc. for the consultation prescribed in the tax treaty with that treaty partner state, etc. (hereinafter in this paragraph and the following Article referred to as the "mutual agreement procedure") (referred to as a "case where a petition has been filed with the competent authority of a treaty partner state, etc." in the following Article), the prefectural governor may, upon application by the person who filed those petitions, defer the collection, up to the limit of the corporation tax levy amount to be filed and paid pursuant to Article 53, paragraph (35) on the basis of the corporation tax amount pertaining to the reassessment or determination listed in Article 66-4, paragraph (27), item (i) of the Act on Special Measures Concerning Taxation pertaining to those petitions (including as applied mutatis mutandis pursuant to Article 66-4-3, paragraph (14) and Article 67-18, paragraph (13) of that Act; the same applies hereinafter in this paragraph and paragraph (1) of the following Article) (limited to that which is subject to the mutual agreement procedure pertaining to those petitions; the same applies hereinafter in this paragraph and paragraph (1) of the following Article), or the corporation tax levy amount payable pursuant to a reassessment or determination made by the prefectural governor under paragraph (1) or (2) of the preceding Article on the basis of the corporation tax amount pertaining to that reassessment or determination, only for the period from the day on which payment is due or the due date for payment under Article 53, paragraph (35) or Article 56, paragraph (1) (or, if the application is made after that day or due date for payment, the date of the application) until the day on which one month has elapsed from the day following the date of the reassessment (or, if there is no agreement or in other cases specified by Cabinet Order, the date specified by Cabinet Order) made by the prefectural governor pursuant to paragraph (1) or (3) of the preceding Article on the basis of the corporation tax amount 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. (referred to as the "period of deferral of collection" in paragraph (5)); provided, however, that this does not apply where the person making the application has, at the time of the application, arrears in the local taxes of that prefecture other than that corporation tax levy amount, the income levy amount or value-added levy amount to be filed and paid pursuant to Article 72-31, paragraph (3) on the basis of the income that was made the tax base of the corporation tax amount pertaining to the reassessment or determination listed in Article 66-4, paragraph (27), item (i) of the Act on Special Measures Concerning Taxation pertaining to those petitions, or the income levy amount or value-added levy amount payable pursuant to a reassessment or determination made by the prefectural governor under Article 72-39, paragraph (1) or (2) or Article 72-41-2, paragraph (1) or (2) on the basis of the income that was made the tax base of the corporation tax amount pertaining to that reassessment or determination.
machine translation, not official
**第二項** 道府県知事は、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-55-2/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53-2#art-55-2/par-2
When the prefectural governor defers collection pursuant to the preceding paragraph (hereinafter in this Article referred to as "deferral of collection"), the governor must obtain, as provided by Cabinet Order, security 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 where the tax amount subject to the deferral is 1,000,000 yen or less, where the period of the deferral is three months or less, or where there are special circumstances under which security cannot be obtained.
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-55-2/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53-2#art-55-2/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、道府県知事は、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-55-2/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53-2#art-55-2/par-4
Where a person who has received deferral of collection falls under any of the following items, the prefectural governor may revoke that 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-55-2/par-4/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53-2#art-55-2/par-4/item-1
where the petition set forth in paragraph (1) has been withdrawn;
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-55-2/par-4/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53-2#art-55-2/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道府県知事の求めに応じないとき。
art-55-2/par-4/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53-2#art-55-2/par-4/item-3
where the person fails to comply with a request by the prefectural governor concerning the provision or change of security pursuant to Article 16, paragraph (3) as applied mutatis mutandis pursuant to 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道府県に係る地方団体の徴収金を滞納したとき（道府県知事がやむを得ない理由があると認めるときを除く。）。
art-55-2/par-4/item-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53-2#art-55-2/par-4/item-4
where the person has newly fallen into arrears in local government levies of that prefecture other than the corporation tax levy amount subject to the deferral (excluding where the prefectural governor finds that there is an unavoidable reason);
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-55-2/par-4/item-5 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53-2#art-55-2/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、道府県知事は、その免除をしないことができる。
art-55-2/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53-2#art-55-2/par-5
Where deferral of collection has been granted, of the amount of delinquency charge pertaining to the corporation tax levy for which the deferral was granted, the amount corresponding to the period of deferral of collection (including, where the application referred to in paragraph (1) is made on or before the day on which payment is due or 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 day on which payment is due or due date for payment) is to be waived; provided, however, that where a fact that would be grounds for revocation under the preceding paragraph arises, the prefectural governor may refrain from waiving 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-55-2/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53-2#art-55-2/par-6
Necessary matters concerning the procedures for an application for deferral of collection are specified by Cabinet Order.
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### 第五十五条の三（法人の道府県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 Regarding Deferral of Collection of Corporate Prefectural Inhabitant Tax
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art-55-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-55-3#art-55-3
**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六十六条の四第二十七項第一号に掲げる更正決定に係る法人税額その他総務省令で定める事項をこれらの申立てをした法人の事務所又は事業所（二以上の道府県において事務所又は事業所を有する法人にあつては、その主たる事務所又は事業所。次項及び第三項において同じ。）の所在地の道府県知事に通知しなければならない。
art-55-3/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-55-3#art-55-3/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 prefectural governor of the location of the office or place of business of the corporation that filed those petitions (for a corporation that has offices or places of business in two or more prefectures, its principal office or place of business; the same applies in the following paragraph and paragraph (3)) of that fact, the corporation tax amount pertaining to the reassessment or determination listed in Article 66-4, paragraph (27), 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法人の事務所又は事業所の所在地の道府県知事に通知しなければならない。
art-55-3/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-55-3#art-55-3/par-2
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., when it has come to fall under a case where there is no agreement prescribed in paragraph (1) of the preceding Article in the mutual agreement procedure pertaining to those petitions or other cases specified by Cabinet Order, the Commissioner of the National Tax Agency must, without delay, notify the prefectural governor of the location of the office or place of business of the corporation that 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法人税額その他総務省令で定める事項をこれらの申立てをした法人の事務所又は事業所の所在地の道府県知事に通知しなければならない。
art-55-3/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-55-3#art-55-3/par-3
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., when 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 prefectural governor of the location of the office or place of business of the corporation that filed those petitions of that fact, the corporation tax amount 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
**第四項** 前三項の通知を受けた主たる事務所又は事業所の所在地の道府県知事は、遅滞なく、これらの規定に規定する事項を関係道府県知事に通知しなければならない。
art-55-3/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-55-3#art-55-3/par-4
The prefectural governor of the location of the principal office or place of business who has received the notification under the preceding three paragraphs must, without delay, notify the governors of the relevant prefectures of the matters prescribed in those provisions.
machine translation, not official
**第五項** 前各項の通知を受けた道府県知事は、遅滞なく、第一項から第三項までに規定する事項を当該道府県の区域内の関係市町村長に通知しなければならない。
art-55-3/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-55-3#art-55-3/par-5
The prefectural governor who has received the notification under the preceding paragraphs must, without delay, notify the mayors of the relevant municipalities within the area of that prefecture of the matters prescribed in paragraphs (1) through (3).
machine translation, not official
### 第五十六条（法人の道府県民税の不足税額及びその延滞金の徴収） — Collection of Tax Deficiency and Delinquency Charge on Corporate Prefectural Inhabitant Tax
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art-56 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-55-3#art-56
**第一項** 道府県の徴税吏員は、第五十五条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-56/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-55-3#art-56/par-1
When a reassessment pursuant to Article 55, paragraph (1) or (3) or a determination pursuant to paragraph (2) of that Article has been made, if there is a tax deficiency (meaning the tax deficiency resulting from the reassessment or the tax amount resulting from the determination; the same applies in the following paragraph), a prefectural tax collection official must collect it, with the day on which one month has elapsed from the day on which the 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、その不足税額に第五十三条第一項、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-56/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-55-3#art-56/par-2
In the case referred to in the preceding paragraph, an amount of delinquency charge 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 referred to in the preceding paragraph or for the period until the day on which one month has elapsed 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 53, paragraph (1), (2) or (31) (where there is a tax deficiency pertaining to the corporation tax levy subject to filing and payment under paragraph (35) of that Article, the due date for payment under paragraph (1) or (2) of that Article, and where 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 day 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、第五十五条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五十三条第一項、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道府県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-56/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-55-3#art-56/par-3
In the case referred to in the preceding paragraph, where the day on which notice of a reassessment under Article 55, paragraph (1) or (3) was given is after the day on which one year has elapsed from the day following the day on which the return prescribed in Article 53, paragraph (1), (2) or (31) was submitted (or, if that return was submitted before its deadline for filing, the deadline for filing that return), except where prefectural inhabitant tax was evaded by deceit or other wrongful conduct, the period from the day following the day on which that one year has elapsed until the day on which that notice was given (for a reassessment resulting from the submission of an amended return for corporation tax or from a reassessment or determination for corporation tax, the day on which that amended return was submitted or the day on which the 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.
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道府県民税について第五十三条第一項、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道府県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道府県民税その他政令で定める道府県民税にあつては、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-56/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-55-3#art-56/par-4
In the case referred to in paragraph (2), when there has been a reassessment increasing the tax payable (including a reassessment specified by Cabinet Order as similar thereto; hereinafter in this paragraph referred to as a "reassessment increasing the tax") (limited to when that reassessment increasing the tax has been made after the return prescribed in Article 53, paragraph (1), (2) or (31) (hereinafter in this paragraph referred to as the "original return") has been filed with respect to the prefectural inhabitant tax relating to that reassessment increasing the tax, and there has been a reassessment reducing the tax payable 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")), for the amount of tax payable by that reassessment increasing the tax (limited to the amount of tax specified by Cabinet Order as the portion up to the amount of tax relating to that original return (including the amount of tax equivalent to the amount of a refund)), notwithstanding the preceding paragraph, the following periods (limited to the period set out in item (i) in the case of the prefectural inhabitant tax payable by that reassessment increasing the tax made with respect to a corporation that evaded prefectural inhabitant tax by deceit or other wrongful act, and other prefectural 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道府県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-56/par-4/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-55-3#art-56/par-4/item-1
the period from the day following the day on which the tax payable by the filing of that original return was paid (or, if that day is earlier than the due date for payment of the prefectural inhabitant tax relating 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-56/par-4/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-55-3#art-56/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** 道府県知事は、納税者が第五十五条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-56/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-55-3#art-56/par-5
A prefectural governor may reduce or exempt the amount of delinquency charge under paragraph (2) if the governor finds that there is an unavoidable reason why the taxpayer was subject to a reassessment under Article 55, paragraph (1) or (3) or a determination under paragraph (2) of that Article.
machine translation, not official
### 第五十七条（二以上の道府県において事務所又は事業所を有する法人の道府県民税の申告納付） — Filing and Payment of Corporate Prefectural Inhabitant Tax by Corporations Having Offices or Places of Business in Two or More Prefectures
caption: machine translation, not official
art-57 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-55-3#art-57
**第一項** 二以上の道府県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五十三条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道府県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道府県に分割し、その分割した額を課税標準とし、関係道府県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、関係道府県知事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-57/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-55-3#art-57/par-1
When a corporation that has offices or places of business in two or more prefectures (excluding a corporation filing an interim return without provisional accounts and a corporation that is to file a return under Article 53, paragraph (2)) files and pays corporate prefectural inhabitant tax under that Article (excluding the latter part of paragraph (1) of that Article), it must divide the corporation tax amount of that corporation among the relevant prefectures, treat the divided amounts as the tax base, calculate the corporation tax levy amount for each relevant prefecture, and file and pay the amount obtained by adding the per capita levy amount to it. In this case, a detailed statement on the division 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 governor of each relevant prefecture.
machine translation, not official
**第二項** 前項の規定による分割は、関係道府県ごとに、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-57/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-55-3#art-57/par-2
The division under the preceding paragraph is to be made, for each relevant prefecture, by apportioning the corporation tax amount of the corporation according to the number of workers as of the last day of the computation period, with respect to the offices or places of business that the corporation has during the computation period of the tax base of the corporation tax amount.
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-57/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-55-3#art-57/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-57/par-3/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-55-3#art-57/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-57/par-3/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-55-3#art-57/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-57/par-3/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-55-3#art-57/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-57/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-55-3#art-57/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-57/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-55-3#art-57/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
### 第五十八条（二以上の道府県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 Dividing the Corporation Tax Amount of Corporations Having Offices or Places of Business in Two or More Prefectures
caption: machine translation, not official
art-58 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-55-3#art-58
**第一項** 前条第一項の法人が第五十三条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道府県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道府県知事がこれを修正するものとする。
art-58/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-55-3#art-58/par-1
When a corporation referred to in paragraph (1) of the preceding Article has filed a return under Article 53, and the number of workers serving as the basis for dividing the corporation tax amount among the relevant prefectures, as stated in that return, differs from the facts (including where the corporation tax amount that should be the tax base has not been divided), the prefectural governor of the prefecture in which the principal office or place of business of that corporation is located is to correct it.
machine translation, not official
**第二項** 前項の道府県知事は、同項の法人が第五十三条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、関係道府県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-58/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-55-3#art-58/par-2
If a corporation referred to in the preceding paragraph has not filed a return under Article 53 (excluding where the latter part of paragraph (1) of that Article applies), the prefectural governor referred to in that paragraph is to determine the number of workers serving as the basis for dividing the corporation tax amount to be divided among the relevant prefectures.
machine translation, not official
**第三項** 第一項の道府県知事は、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-58/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-55-3#art-58/par-3
When the prefectural governor referred to in paragraph (1) has made a correction of the number of workers under that paragraph or this paragraph, or a determination of the number of workers under the preceding paragraph, and discovers that the number of workers relating to that correction or determination differs from the facts, the governor is to correct it.
machine translation, not official
**第四項** 前条又は前三項の場合において、関係道府県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道府県知事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道府県知事は、第一項の道府県知事に対し、その修正を請求しなければならない。
art-58/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-55-3#art-58/par-4
In the case referred to in the preceding Article or the preceding three paragraphs, the governor of a relevant prefecture who finds that the number of workers serving as the basis for dividing the corporation tax amount among the relevant prefectures differs from the facts, or who finds that the corporation tax amount that should be the tax base has not been divided, must request the prefectural governor referred to in paragraph (1) to correct it.
machine translation, not official
**第五項** 第一項の道府県知事は、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道府県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-58/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-55-3#art-58/par-5
Upon receiving a request under the preceding paragraph, the prefectural governor referred to in paragraph (1) must, within 30 days from the day of receiving the request, correct the number of workers serving as the basis for dividing the corporation tax amount that was divided among the relevant prefectures, or the corporation tax amount that was not divided, under the preceding Article or paragraph (1), (2) or (3), or make a determination to the effect that there is no need to correct it.
machine translation, not official
**第六項** 第一項の道府県知事は、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、関係道府県知事及び当該納税者にその旨を通知しなければならない。
art-58/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-55-3#art-58/par-6
When the prefectural governor referred to in paragraph (1) has corrected or determined the number of workers serving as the basis for dividing the corporation tax amount under paragraph (1), (2), (3) or the preceding paragraph, or has made a determination under the preceding paragraph to the effect that there is no need to correct that number of workers, the governor must notify the governors of the relevant prefectures and the taxpayer concerned to that effect without delay.
machine translation, not official
### 第五十九条（関係道府県知事に不服がある場合の措置） — Measures Where a Relevant Prefectural Governor Has an Objection
caption: machine translation, not official
art-59 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-55-3#art-59
**第一項** 前条第六項の通知に係る同条第一項の道府県知事の処分に不服がある関係道府県知事は、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-59/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-55-3#art-59/par-1
A governor of a relevant prefecture who has an objection to the disposition of the prefectural governor referred to in paragraph (1) of the preceding Article relating to the notice under paragraph (6) of that Article may apply to the Minister for Internal Affairs and Communications for a determination.
machine translation, not official
**第二項** 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-59/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-55-3#art-59/par-2
Upon receiving an application under the preceding paragraph, the Minister for Internal Affairs and Communications must make the determination within 30 days from the day of receiving the application.
machine translation, not official
**第三項** 総務大臣は、前項の決定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-59/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-55-3#art-59/par-3
When the Minister for Internal Affairs and Communications intends to make the determination under the preceding paragraph, the Minister must hear the opinion of the Local Finance Council.
machine translation, not official
**第四項** 総務大臣は、第二項の決定をした場合においては、遅滞なく、その旨を関係道府県知事及び当該納税者に通知しなければならない。
art-59/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-55-3#art-59/par-4
When the Minister for Internal Affairs and Communications has made the determination under paragraph (2), the Minister must notify the governors of the relevant prefectures and the taxpayer concerned to that effect without delay.
machine translation, not official
**第五項** 前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、道府県知事が到達した日を立証することができるときは、その立証に係る日をもつて通知を受けた日とみなす。
art-59/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-55-3#art-59/par-5
If the notice under the preceding paragraph was sent by mail or correspondence delivery and the day on which it arrived is not clear, the day on which four days have elapsed from the day it was sent is deemed to be the day on which the notice under that paragraph was received. In this case, if the prefectural governor can prove the day on which it arrived, the day so proved is deemed to be the day on which the notice was received.
machine translation, not official
**第六項** 第二項の規定による総務大臣の決定について違法があると認める道府県知事は、その決定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-59/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-55-3#art-59/par-6
A prefectural governor who finds that the determination of the Minister for Internal Affairs and Communications under paragraph (2) is unlawful may bring an action in court within 30 days from the day of receiving notice of that determination.
machine translation, not official
### 第六十条 〔削除 / repealed〕
art-60 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-60#art-60
**第一項** 削除
art-60/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-60#art-60/par-1
### 第六十一条（法人の道府県民税の減免） — Reduction or Exemption of Corporate Prefectural Inhabitant Tax
caption: machine translation, not official
art-61 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-60#art-61
**第一項** 道府県知事は、天災その他特別の事情がある場合において法人の道府県民税の減免を必要とすると認める者その他特別の事情がある者に限り、当該道府県の条例の定めるところにより、法人の道府県民税を減免することができる。
art-61/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-60#art-61/par-1
A prefectural governor may reduce or exempt corporate prefectural inhabitant tax, in accordance with the Prefectural Ordinance of the prefecture concerned, only for a person who is found to need a reduction or exemption of corporate prefectural inhabitant tax in the case of a natural disaster or other special circumstances, and for other persons in special circumstances.
machine translation, not official
### 第六十二条（法人の道府県民税の脱税に関する罪） — Offenses Relating to Evasion of Corporate Prefectural Inhabitant Tax
caption: machine translation, not official
art-62 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-60#art-62
**第一項** 偽りその他不正の行為により法人の道府県民税（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、第五十三条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五十三条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。第三項において同じ。）の全部又は一部を免れた場合には、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。第三項において同じ。）、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、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-62/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-60#art-62/par-1
If a person has evaded all or part of corporate prefectural inhabitant tax (in the case of the corporation tax levy, calculated by taking as the tax base the corporation tax amount that should be stated in the return relating to the corporation tax levy, and excluding the amount to be paid by filing under Article 53, paragraph (1), or by filing under paragraph (34) of that Article relating thereto, by a corporation that is obliged under Article 53, paragraph (1) to file a return concerning corporation tax under Article 71, paragraph (1) of the Corporation Tax Act (limited to one stating the matters set out in the items of Article 72, paragraph (1) of that Act) or a return concerning corporation tax under Article 144-3, paragraph (1) of that Act (limited to one stating the matters set out in the items of Article 144-4, paragraph (1) of that Act); the same applies in paragraph (3)) by deception or other wrongful acts, the 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; the same applies in paragraph (3)), agent, employee or other worker 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-62/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-60#art-62/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** 第一項に規定するもののほか、第五十三条第一項、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いことにより、法人の道府県民税の全部又は一部を免れた場合においては、法人の代表者、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、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-62/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-60#art-62/par-3
In addition to what is provided for in paragraph (1), if all or part of corporate prefectural inhabitant tax has been evaded by not filing the return under Article 53, paragraph (1), (2) or (31) within the deadline for filing the return prescribed in the relevant paragraph, the representative of the corporation, agent, employee or other worker 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
**第四項** 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-62/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-60#art-62/par-4
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
**第五項** 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第一項又は第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、その法人に対し、当該各項の罰金刑を科する。
art-62/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-60#art-62/par-5
If the representative of a corporation (including an administrator of an association or foundation without juridical personality), or an agent, employee or other worker has committed a violation referred to in paragraph (1) or (3) in connection with the business or property of that corporation, in addition to punishing the offender, the fine prescribed in the relevant paragraph is to be imposed on that corporation.
machine translation, not official
**第六項** 前項の規定により第一項又は第三項の違反行為につき法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-62/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-60#art-62/par-6
The period of prescription in the case where a fine is imposed on a corporation under the preceding paragraph for a violation referred to in paragraph (1) or (3) is governed by the period of prescription for the offenses under those paragraphs.
machine translation, not official
**第七項** 人格のない社団等について第五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-62/par-7 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-60#art-62/par-7
When paragraph (5) applies to an association or foundation without juridical personality, its representative or administrator represents that association or foundation without juridical personality 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
### 第六十三条（法人税に関する書類の供覧等） — Inspection of Documents Relating to Corporation Tax, Etc.
caption: machine translation, not official
art-63 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-60#art-63
**第一項** 道府県知事が法人の道府県民税の賦課徴収について、政府に対し、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、関係書類を道府県知事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-63/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-60#art-63/par-1
If a prefectural governor, for the assessment and collection of corporate prefectural inhabitant tax, requests the government to permit inspection or recording of a return that a person liable for corporation tax has submitted to the government, or of documents relating to a reassessment or determination made by the government, the government is to allow the prefectural governor or an official designated by the governor to inspect or record the relevant documents.
machine translation, not official
**第二項** 政府は、法人税に係る更正又は決定の通知をした場合には、遅滞なく、当該更正又は決定に係る所得の金額及び法人税額を当該更正又は決定に係る法人税額の課税標準の算定期間の末日における当該法人の事務所又は事業所（二以上の道府県において事務所又は事業所を有する法人にあつては、その主たる事務所又は事業所）所在地の道府県知事に通知しなければならない。
art-63/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-60#art-63/par-2
When the government has given notice of a reassessment or determination concerning corporation tax, it must, without delay, notify the amount of income and the corporation tax amount relating to that reassessment or determination to the prefectural governor of the prefecture in which the office or place of business of the corporation is located as of the last day of the computation period of the tax base of the corporation tax amount relating to that reassessment or determination (in the case of a corporation that has offices or places of business in two or more prefectures, its principal office or place of business).
machine translation, not official
**第三項** 前項の通知を受けた主たる事務所又は事業所所在地の道府県知事は、遅滞なく、当該通知に係る法人税額等を関係道府県知事に通知しなければならない。
art-63/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-60#art-63/par-3
The prefectural governor of the prefecture in which the principal office or place of business is located, having received the notice under the preceding paragraph, must notify the governors of the relevant prefectures of the corporation tax amount, etc. relating to that notice without delay.
machine translation, not official
**第四項** 前二項の通知を受けた道府県知事は、遅滞なく、当該通知に係る法人税額等を当該道府県の区域内の関係市町村長に通知しなければならない。
art-63/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-60#art-63/par-4
A prefectural governor who has received the notice under the preceding two paragraphs must notify the mayors of the relevant municipalities within the area of that prefecture of the corporation tax amount, etc. relating to that notice without delay.
machine translation, not official
### 第六十四条（納期限後に納付する法人の道府県民税に係る延滞金） — Delinquency Charges on Corporate Prefectural Inhabitant Tax Paid After the Due Date for Payment
caption: machine translation, not official
art-64 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-60#art-64
**第一項** 法人の道府県民税の納税者は、第五十三条第一項、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又は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には、それぞれこれらの税額に、その納期限（同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。第一号及び第三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（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なければならない。
art-64/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-60#art-64/par-1
A taxpayer of corporate prefectural inhabitant tax who pays the tax after the due date for payment under Article 53, paragraph (1), (2) or (31), or who pays the tax relating to a return prescribed in paragraph (34) of that Article, must pay, in addition to the respective tax amount, an amount of delinquency charge equivalent to the amount calculated by multiplying that tax amount by a rate of 14.6 percent per annum (7.3 percent per annum for the period up to the day or deadline specified in each of the following items according to the classification of tax amounts set out in that item), in accordance with the number of days in the period from the day following the due date for payment (in the case of paying tax relating to a return prescribed in paragraph (34) of that Article, the due date for payment under paragraph (1), (2) or (31) of that Article relating to that tax, and where the due date for payment has been extended, the extended due date for payment; the same applies in item (i) and paragraph (3), item (i)) to the day of payment.
machine translation, not official
**一** 第五十三条第一項、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-64/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-60#art-64/par-1/item-1
the tax amount relating to the return prescribed in Article 53, paragraph (1), (2) or (31) (excluding that set out in the following item): the day on which one month elapses from the day following the due date for payment relating to that tax amount
machine translation, not official
**二** 第五十三条第一項、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-64/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-60#art-64/par-1/item-2
the tax amount relating to a return prescribed in Article 53, paragraph (1), (2) or (31) that was filed after the deadline for filing: the day of that filing or the day on which one month elapses from the day following that day
machine translation, not official
**三** 第五十三条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-64/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-60#art-64/par-1/item-3
the tax amount relating to the return prescribed in Article 53, paragraph (34): the day on which the return was filed under that paragraph (where Article 53, paragraph (35) applies and that return was filed before its deadline for filing, the deadline for filing that return; hereinafter the same 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、法人が第五十三条第一項、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道府県民税を免れた法人が第五十五条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（第五十三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）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-64/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-60#art-64/par-2
In the case referred to in the preceding paragraph, when a corporation has filed the return prescribed in Article 53, 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 53, paragraph (1), (2) or (31) (or, if that return was filed before its deadline for filing, the deadline for filing that return), the period from the day following the day on which that one year elapses to the day on which that return was filed (or, where Article 53, paragraph (35) applies and that return was filed before its 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 prefectural inhabitant tax by deceit or other wrongful act filed that return having foreseen that a reassessment under Article 55, paragraph (1) or (3) would be made.
machine translation, not official
**第三項** 第一項の場合において、第五十三条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道府県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道府県民税を免れた法人が第五十五条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道府県民税その他政令で定める道府県民税にあつては、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-64/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-60#art-64/par-3
In the case referred to in paragraph (1), when the return prescribed in Article 53, paragraph (34) (hereinafter in this paragraph referred to as an "amended return") has been filed (limited to when that amended return has been filed after the return prescribed in paragraph (1), (2) or (31) of that Article (hereinafter in this paragraph referred to as the "original return") has been filed with respect to the prefectural inhabitant tax relating to that amended return, and there has been a reassessment reducing the tax payable 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")), for the amount of tax payable by the filing of that amended return (limited to the amount of tax specified by Cabinet Order as the portion up to the amount of tax relating to that original return (including the amount of tax equivalent to the amount of a refund)), notwithstanding the preceding paragraph, the following periods (limited to the period set out in item (i) in the case of the prefectural inhabitant tax relating to an amended return filed by a corporation that evaded prefectural inhabitant tax by deceit or other wrongful act having foreseen that a reassessment under Article 55, paragraph (1) or (3) would be made, and other prefectural 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道府県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-64/par-3/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-60#art-64/par-3/item-1
the period from the day following the day on which the tax payable by the filing of that original return was paid (or, if that day is earlier than the due date for payment of the prefectural inhabitant tax relating 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（第五十三条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-64/par-3/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-60#art-64/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 (where Article 53, paragraph (35) applies and that amended return was filed before its deadline for filing, the deadline for filing that amended return)
machine translation, not official
**第四項** 道府県知事は、納税者が第一項の納期限までに税金を納付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-64/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-60#art-64/par-4
A prefectural governor may reduce or exempt the amount of delinquency charge under paragraph (1) if the governor finds that there is an unavoidable reason why the taxpayer did not pay the tax by the due date for payment under that paragraph.
machine translation, not official
### 第六十五条（法人の道府県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 Prefectural Inhabitant Tax
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art-65 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-60#art-65
**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-65/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-60#art-65/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** 第五十六条第四項の規定は、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道府県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道府県民税その他政令で定める道府県民税にあつては、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（その日が第六十五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-65/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-60#art-65/par-2
The provisions of Article 56, paragraph (4) apply mutatis mutandis to the amount of delinquency charge referred to in the preceding paragraph. In this case, the phrase "notwithstanding the preceding paragraph, the following periods (limited to the period set out in item (i) in the case of the prefectural inhabitant tax payable by that reassessment increasing the tax made with respect to a corporation that evaded prefectural inhabitant tax by deceit or other wrongful act, and other prefectural inhabitant tax specified by Cabinet Order)" in paragraph (4) of that Article is deemed to be replaced with "the period from the day on which the tax payable by the filing of that original return was paid (or, if that day is earlier than the day on which two months have elapsed from the day following the last day of the computation period of the tax base of the corporation tax amount referred to in Article 65, paragraph (1), that day on which two months have elapsed) to the deadline for filing the return referred to in paragraph (1) of that Article".
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道府県民税を免れた法人が第五十五条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道府県民税その他政令で定める道府県民税にあつては、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-65/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-60#art-65/par-3
The provisions of paragraph (3) of the preceding Article apply mutatis mutandis to the amount of delinquency charge referred to in paragraph (1). In this case, the phrase "notwithstanding the preceding paragraph, the following periods (limited to the period set out in item (i) in the case of the prefectural inhabitant tax relating to an amended return filed by a corporation that evaded prefectural inhabitant tax by deceit or other wrongful act having foreseen that a reassessment under Article 55, paragraph (1) or (3) would be made, and other prefectural inhabitant tax specified by Cabinet Order)" in paragraph (3) of that Article is deemed to be replaced with "the period from the day on which the tax payable by the filing of that original return was paid (or, if that day is earlier than the day on which two months have elapsed from the day following the last day of the computation period of the tax base of the corporation tax amount referred to in paragraph (1) of the following Article, that day on which two months have elapsed) to the deadline for filing the return referred to in paragraph (1) of the following Article".
machine translation, not official
## 第三目 督促及び滞納処分 — Division 3 Demand and Delinquent Tax Collection Procedures
heading: machine translation, not official
ch-2/sec-1/subsec-3/div-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-60#ch-2/sec-1/subsec-3/div-3
### 第六十六条（法人の道府県民税に係る督促） — Demand Concerning Corporate Prefectural Inhabitant Tax
caption: machine translation, not official
art-66 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-60#art-66
**第一項** 法人の道府県民税の納税者が納期限（第五十五条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。以下法人の道府県民税について同じ。）までに法人の道府県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、道府県の徴税吏員は、納期限後二十日以内に、督促状を発しなければならない。ただし、繰上徴収をする場合においては、この限りでない。
art-66/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-60#art-66/par-1
If a taxpayer of corporate prefectural inhabitant tax has not paid in full the local government levies relating to corporate prefectural inhabitant tax by the due date for payment (where a reassessment or determination has been made under Article 55, meaning the due date for payment of the shortfall tax amount, and where the due date for payment has been extended, the extended due date for payment; the same applies hereinafter to corporate prefectural inhabitant tax), a prefectural tax collection official must issue a demand letter within 20 days after the due date for payment. However, 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道府県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-66/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-60#art-66/par-2
For local government levies relating to prefectural 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 not be issued unless they have not been paid in full within the period of the deferral of collection.
machine translation, not official
**第三項** 特別の事情がある道府県においては、当該道府県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-66/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-60#art-66/par-3
A prefecture in special circumstances may, by a Prefectural Ordinance of that prefecture, provide for a period different from the period prescribed in paragraph (1).
machine translation, not official
### 第六十七条（法人の道府県民税に係る督促手数料） — Demand Fees for Corporate Prefectural Inhabitant Tax
caption: machine translation, not official
art-67 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-67
**第一項** 道府県の徴税吏員は、督促状を発した場合においては、当該道府県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-67/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-67/par-1
When a prefectural tax collection official has issued a demand letter, the official may collect a fee in accordance with the Prefectural Ordinance of the prefecture concerned.
machine translation, not official
### 第六十八条（法人の道府県民税に係る滞納処分） — Delinquent Tax Collection Procedures for Corporate Prefectural Inhabitant Tax
caption: machine translation, not official
art-68 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-68
**第一項** 法人の道府県民税に係る滞納者が次の各号のいずれかに該当するときは、道府県の徴税吏員は、当該法人の道府県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さえなければならない。
art-68/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-68/par-1
When a person delinquent in payment of corporate prefectural inhabitant tax falls under any of the following items, a prefectural tax collection official must seize the property of the person delinquent in payment with respect to the local government levies relating to that corporate prefectural 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法人の道府県民税に係る地方団体の徴収金を完納しないとき。
art-68/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-68/par-1/item-1
when the person delinquent in payment has received a demand and has not paid in full, by the day on which 10 days have elapsed counting from the day on which the demand letter was issued, the local government levies relating to corporate prefectural inhabitant tax that were the subject of the 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法人の道府県民税に係る地方団体の徴収金を完納しないとき。
art-68/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-68/par-1/item-2
when the person delinquent in payment has not paid in full the local government levies relating to corporate prefectural inhabitant tax by the due date for payment designated by the notice of 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、「納付の催告書」とする。
art-68/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-68/par-2
When the preceding paragraph is applied to a secondary taxpayer or guarantor, the term "demand letter" in item (i) of that paragraph is to read "written reminder to pay".
machine translation, not official
**第三項** 法人の道府県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いずれかに該当する事実が生じたときは、道府県の徴税吏員は、直ちにその財産を差し押さえることができる。
art-68/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-68/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 the local government levies relating to corporate prefectural inhabitant tax, a fact falling under any of the items of Article 13-2, paragraph (1) has arisen with respect to a person delinquent in payment who has received a demand, a prefectural tax collection official may seize that person's property immediately.
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、道府県の徴税吏員は、執行機関（破産法（平成十六年法律第七十五号）第百十四条第一号に掲げる請求権に係る法人の道府県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、滞納に係る法人の道府県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-68/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-68/par-4
When compulsory liquidation procedures have been carried out on the property of a person delinquent in payment, a prefectural tax collection official must make a request for share distribution, with respect to the local government levies relating to the corporate prefectural inhabitant tax in arrears, to the enforcement agency (or, when making a request for share distribution of local government levies relating to corporate prefectural inhabitant tax that are the subject of a claim set out in Article 114, item (i) of the Bankruptcy Act (Act No. 75 of 2004), the court handling the bankruptcy case relating to that request for share distribution).
machine translation, not official
**第五項** 道府県の徴税吏員は、第一項から第三項までの規定により差押え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、既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えがされているときは、当該財産についての交付要求は、参加差押えによりすることができる。
art-68/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-68/par-5
When a prefectural tax collection official is able to make a seizure under paragraphs (1) through (3), and property of a person delinquent in payment set out 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 other local government levies or national taxes, or by a disposition governed by the rules of those delinquent tax collection procedures, the request for share distribution for 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法人の道府県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-68/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-68/par-6
Delinquent tax collection procedures for local government levies relating to corporate prefectural inhabitant tax, other than those provided for in the preceding paragraphs, are carried out in accordance with the rules for 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、当該道府県の区域外においても行うことができる。
art-68/par-7 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-68/par-7
Dispositions under the preceding paragraphs may also be carried out outside the area of the prefecture concerned.
machine translation, not official
### 第六十九条（法人の道府県民税に係る滞納処分に関する罪） — Offenses Relating to Delinquent Tax Collection Procedures for Corporate Prefectural Inhabitant Tax
caption: machine translation, not official
art-69 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-69
**第一項** 法人の道府県民税の納税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、若しくは道府県の不利益に処分し、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-69/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-69/par-1
If a taxpayer of corporate prefectural inhabitant tax, for the purpose of evading the execution of a delinquent tax collection procedure, conceals or damages property, disposes of it to the detriment of the prefecture, falsely increases the encumbrances on the property, or alters its current state and thereby reduces the value of the property or increases the expenses for the delinquent tax collection procedure, that person 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** 納税者の財産を占有する第三者が納税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-69/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-69/par-2
The same applies where a third party in possession of the property of a taxpayer commits an act referred to in the preceding paragraph for the purpose of enabling the taxpayer to evade the execution of a 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-69/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-69/par-3
If a person, knowing the circumstances, becomes the counterparty of the taxpayer or of the third party in possession of the property in an act referred to in the preceding two paragraphs, the person who committed 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、その法人に対し、当該各項の罰金刑を科する。
art-69/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-69/par-4
If the representative of a corporation, or an agent, employee or other worker has committed a violation referred to in the preceding three paragraphs in connection with the business or property of that corporation, in addition to punishing the offender, the fine prescribed in the relevant paragraph is to be imposed on that corporation.
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-69/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-69/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
### 第七十条（国税徴収法の例による法人の道府県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. in Delinquent Tax Collection Procedures for Corporate Prefectural Inhabitant Tax Carried Out in Accordance with the Rules of the National Tax Collection Act
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art-70 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-70
**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-70/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-70/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** 第六十八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道府県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-70/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-70/par-1/item-1
in the case referred to in Article 68, paragraph (6), when the person gives no answer, or makes a false statement, in response to questions by a prefectural tax collection official conducted in accordance with the rules of Article 141 of the National Tax Collection Act.
machine translation, not official
**二** 第六十八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道府県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-70/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-70/par-1/item-2
in the case referred to in Article 68, paragraph (6), when the person refuses, obstructs or evades the inspection by a prefectural tax collection official, conducted in accordance with the rules of Article 141 of the National Tax Collection Act, of books and documents (meaning the books and documents prescribed in that Article; the same applies in the following item) or other articles.
machine translation, not official
**三** 第六十八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道府県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-70/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-70/par-1/item-3
in the case referred to in Article 68, paragraph (6), when the person, without justifiable grounds, fails to comply with a request by a prefectural tax collection official, made in accordance with the rules of Article 141 of the National Tax Collection Act, for the presentation or submission of articles, 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-70/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-70/par-2
If the representative of a corporation, or an agent, employee or other worker has committed a 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 to be imposed on that corporation.
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-70/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-70/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
### 第七十一条（国税徴収法の例による法人の道府県民税に係る滞納処分に関する虚偽の陳述の罪） — Offenses of Making False Statements in Delinquent Tax Collection Procedures for Corporate Prefectural Inhabitant Tax Carried Out in Accordance with the Rules of the National Tax Collection Act
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art-71 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-71
**第一項** 第六十八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。）の規定の例により道府県知事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-71/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-71/par-1
In the case referred to in Article 68, paragraph (6), a person who makes a false statement to the prefectural governor on matters on which a statement is to be made in accordance with the rules of Article 99-2 of the National Tax Collection Act (including as applied mutatis mutandis pursuant to Article 109, paragraph (4) of that Act) is to be punished by imprisonment for not more than six months or a fine of not more than 500,000 yen.
machine translation, not official
### 第七十一条の二から第七十一条の四まで 〔削除 / repealed〕
art-71-2-to-71-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-71-2-to-71-4
**第一項** 削除
art-71-2-to-71-4/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-71-2-to-71-4/par-1
## 第四款 利子等に係る道府県民税 — Subsection 4 Prefectural Inhabitant Tax on Interest, Etc.
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ch-2/sec-1/subsec-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#ch-2/sec-1/subsec-4
## 第一目 課税標準及び税率 — Division 1 Tax Base and Tax Rate
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ch-2/sec-1/subsec-4/div-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#ch-2/sec-1/subsec-4/div-1
### 第七十一条の五（利子割の課税標準） — Tax Base of the Interest Levy
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art-71-5 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-71-5
**第一項** 利子割の課税標準は、支払を受けるべき利子等の額とする。
art-71-5/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-71-5/par-1
The tax base of the interest levy is the amount of interest, etc. for which payment is to be received.
machine translation, not official
**第二項** 前項の利子等の額は、所得税法その他の所得税に関する法令の規定の例によつて算定する。
art-71-5/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-71-5/par-2
The amount of interest, etc. referred to in the preceding paragraph is calculated in the same manner as under the provisions of the Income Tax Act and other laws and regulations concerning income tax.
machine translation, not official
### 第七十一条の六（利子割の税率） — Tax Rate of the Interest Levy
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art-71-6 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-71-6
**第一項** 利子割の税率は、百分の五とする。
art-71-6/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-71-6/par-1
The tax rate of the interest levy is five percent.
machine translation, not official
**第二項** 租税特別措置法第四条の二第九項又は第四条の三第十項の規定の適用を受ける利子、収益の分配又は差益に対する利子割の税率は、百分の五とする。
art-71-6/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-71-6/par-2
The tax rate of the interest levy on interest, a distribution of proceeds, or a gain to which the provisions of Article 4-2, paragraph (9) or Article 4-3, paragraph (10) of the Act on Special Measures Concerning Taxation apply is five percent.
machine translation, not official
**第三項** 前項に定めるもののほか、同項の規定の適用に関し必要な事項は、政令で定める。
art-71-6/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-71-6/par-3
In addition to what is provided for in the preceding paragraph, matters necessary for the application of the provisions of that paragraph are specified by Cabinet Order.
machine translation, not official
### 第七十一条の七 〔削除 / repealed〕
art-71-7 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-71-7
**第一項** 削除
art-71-7/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-71-7/par-1
### 第七十一条の八（国外一般公社債等の利子等に係る外国税額控除） — Foreign Tax Credit for Interest and Similar Income on General Foreign Public and Corporate Bonds, etc.
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art-71-8 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-71-8
**第一項** 利子割の納税義務者が国外一般公社債等の利子等又は国外私募公社債等運用投資信託等の配当等につきその支払の際に所得税法第九十五条第一項に規定する外国所得税（政令で定めるものを含む。）を課された場合において、当該外国所得税の額が租税特別措置法第三条の三第四項第一号又は第八条の三第四項第一号の規定により所得税の額から控除することとされた額を超えるときは、当該超える金額は、当該納税義務者の第七十一条の五及び第七十一条の六の規定を適用した場合の利子割の額を限度として当該利子割の額から控除するものとする。この場合において、当該納税義務者に対する第三十七条の三及び第三百十四条の八の規定の適用については、当該外国所得税の額は、ないものとする。
art-71-8/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-71-8/par-1
Where a person liable for the interest levy has been subjected to a foreign income tax prescribed in Article 95, paragraph (1) of the Income Tax Act (including those specified by Cabinet Order) at the time of payment of interest and similar income on general foreign public and corporate bonds, etc. or dividends and similar income on foreign privately placed bond-based investment trusts, etc., and the amount of that foreign income tax exceeds the amount that is to be deducted from the amount of income tax pursuant to Article 3-3, paragraph (4), item (i) or Article 8-3, paragraph (4), item (i) of the Act on Special Measures Concerning Taxation, the excess amount is to be deducted from the amount of the interest levy, up to the amount of the interest levy of that person liable for tax calculated by applying the provisions of Articles 71-5 and 71-6. In this case, for the application of the provisions of Articles 37-3 and 314-8 to that person liable for tax, the amount of that foreign income tax is deemed not to exist.
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## 第二目 徴収 — Division 2 Collection
heading: machine translation, not official
ch-2/sec-1/subsec-4/div-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#ch-2/sec-1/subsec-4/div-2
### 第七十一条の九（利子割の徴収の方法） — Method of Collection of the Interest Levy
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art-71-9 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-71-9
**第一項** 利子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-71-9/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-71-9/par-1
The interest levy must be collected by the method of special collection.
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### 第七十一条の十（利子割の特別徴収の手続） — Special Collection Procedures for the Interest Levy
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art-71-10 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-71-10
**第一項** 利子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、利子等の支払又はその取扱いをする者で道府県内に第二十四条第八項に規定する営業所等を有するものを当該道府県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-71-10/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-71-10/par-1
In the case of collecting the interest levy by the method of special collection, a person who pays interest, etc. or handles such payment and who has a business office, etc. prescribed in Article 24, paragraph (8) within the prefecture must be designated as a special collection agent by the Prefectural Ordinance of that prefecture and made to collect the levy.
machine translation, not official
**第二項** 前項の特別徴収義務者は、利子等の支払の際（特別徴収義務者が利子等の支払を取り扱う者である場合には、当該取扱いに係る利子等の交付の際）、その利子等について利子割を徴収し、その徴収の日の属する月の翌月十日までに、総務省令で定める様式によつて、その徴収すべき利子割の課税標準額、税額その他必要な事項を記載した納入申告書を道府県知事に提出し、及びその納入金を当該道府県に納入する義務を負う。この場合において、道府県知事に提出すべき納入申告書には、総務省令で定める計算書を添付しなければならない。
art-71-10/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-71-10/par-2
The special collection agent referred to in the preceding paragraph is obligated to collect the interest levy on interest, etc. at the time of payment of the interest, etc. (where the special collection agent is a person who handles the payment of interest, etc., at the time of delivery of the interest, etc. relating to that handling), and by the 10th day of the month following the month that includes the date of that collection, to submit to the prefectural governor, 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 interest levy to be collected and other necessary particulars, and to remit the remittance to that prefecture. In this case, a statement specified by Order of the Ministry of Internal Affairs and Communications must be attached to the remittance return to be submitted to the prefectural governor.
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### 第七十一条の十一（利子割に係る更正又は決定） — Reassessment or Determination Concerning the Interest Levy
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art-71-11 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-71-11
**第一項** 道府県知事は、前条第二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。
art-71-11/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-71-11/par-1
When a remittance return under paragraph (2) of the preceding Article (hereinafter in this Subsection referred to as a "remittance return") has been submitted, if the amount of the tax base or the tax amount relating to the remittance return differs from what the prefectural governor has found through investigation, the governor makes a reassessment of it.
machine translation, not official
**第二項** 道府県知事は、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。
art-71-11/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-71-11/par-2
If a special collection agent has not submitted a remittance return, the prefectural governor determines, through 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** 道府県知事は、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。
art-71-11/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-71-11/par-3
If the prefectural governor discovers through investigation that the amount of the tax base or the tax amount reassessed or determined pursuant to the provisions of the preceding two paragraphs or this paragraph is excessive or insufficient, the governor makes a reassessment of it.
machine translation, not official
**第四項** 道府県知事は、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-71-11/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-71-11/par-4
When the prefectural governor has made a reassessment or determination pursuant to the provisions of the preceding three paragraphs, the governor must notify the special collection agent of it without delay.
machine translation, not official
### 第七十一条の十二（利子割に係る不足金額及びその延滞金の徴収） — Collection of Shortfall Amounts Relating to the Interest Levy and Delinquency Charges Thereon
caption: machine translation, not official
art-71-12 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-71-12
**第一項** 道府県の徴税吏員は、前条第一項から第三項まで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。以下本款において同じ。）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-71-12/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-71-12/par-1
When a reassessment or determination has been made pursuant to the provisions of paragraphs (1) through (3) of the preceding Article and 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 Subsection), a prefectural tax collection official must collect it, with the day on which one month has passed from the day on which the notice under paragraph (4) of that Article was given as the due date for payment.
machine translation, not official
**第二項** 前項の場合には、その不足金額に第七十一条の十第二項の納期限（納期限の延長があつたときは、その延長された納期限。第七十一条の十九第一項を除き、以下本款において同じ。）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額を加算して徴収しなければならない。
art-71-12/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-71-12/par-2
In the case referred to in the preceding paragraph, an amount of 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 referred to in the preceding paragraph or the period from the day following that due date for payment until the day on which one month has passed) in accordance with the number of days in the period from the day following the due date for payment under Article 71-10, paragraph (2) (where there has been an extension of the due date for payment, the extended due date for payment; the same applies hereinafter in this Subsection, except in Article 71-19, paragraph (1)) until the date of remittance must be added to it and collected.
machine translation, not official
**第三項** 道府県知事は、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理由があると認める場合には、前項の延滞金額を減免することができる。
art-71-12/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-71-12/par-3
When the prefectural governor finds that there are unavoidable reasons for a special collection agent having been subject to the reassessment or determination under the preceding Article, the governor may reduce or exempt the amount of delinquency charge referred to in the preceding paragraph.
machine translation, not official
### 第七十一条の十三（納期限後に申告納入する利子割に係る納入金の延滞金） — Delinquency Charges on Remittances of the Interest Levy Filed and Remitted After the Due Date for Payment
caption: machine translation, not official
art-71-13 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-71-13
**第一項** 利子割の特別徴収義務者は、第七十一条の十第二項の納期限後にその納入金を納入する場合には、当該納入金額に、その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（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納入しなければならない。
art-71-13/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-71-13/par-1
When a special collection agent for the interest levy remits the remittance after the due date for payment under Article 71-10, paragraph (2), the agent must remit it with an amount of delinquency charge added, equivalent to the amount calculated by multiplying the amount of remittance by a rate of 14.6 percent per annum (7.3 percent per annum for the period from the day following that due date for payment until the day on which one month has passed) in accordance with the number of days in the period from the day following that due date for payment until the date of remittance.
machine translation, not official
**第二項** 道府県知事は、特別徴収義務者が第七十一条の十第二項の納期限までに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、前項の延滞金額を減免することができる。
art-71-13/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-71-13/par-2
When the prefectural governor finds that there are unavoidable reasons for a special collection agent not having remitted the remittance by the due date for payment under Article 71-10, paragraph (2), the governor may reduce or exempt the amount of delinquency charge referred to in the preceding paragraph.
machine translation, not official
### 第七十一条の十四（利子割に係る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 Concerning Remittances of the Interest Levy
caption: machine translation, not official
art-71-14 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-14#art-71-14
**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、第七十一条の十一第一項又は第三項の規定による更正があつたときは、道府県知事は、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利子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、当該利子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額を徴収しなければならない。
art-71-14/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-14#art-71-14/par-1
In the case where a remittance return has been submitted by the deadline for filing the remittance return (including the case where a remittance return has been submitted after the deadline for filing the remittance return and the proviso to the following paragraph or paragraph (8) applies; the same applies hereinafter in this paragraph), when a reassessment has been made pursuant to the provisions of Article 71-11, paragraph (1) or (3), the prefectural governor must collect an amount of 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 (where that covered shortfall (where, before that reassessment, a reassessment had been made concerning the interest levy relating to that reassessment, the amount obtained by adding the total of the shortfall amounts resulting from the earlier reassessment (the amount after deducting the shortfall amount resulting from the earlier reassessment where it has been found that there were justifiable grounds for the error in the amount of the tax base or the tax amount relating to the remittance return before that reassessment, and the amount after deducting the amount equivalent to the portion thereby reduced where there has been a reassessment that reduces the amount to be remitted for that interest levy or a change of the original disposition by a ruling or judgment on a request for review or an action relating to the reassessment)) exceeds the larger of the amount equivalent to the tax amount relating to the remittance return in the case where it was submitted by the deadline for filing the remittance return and 500,000 yen, the amount obtained by adding the amount calculated by multiplying the amount equivalent to the excess portion (where the covered shortfall is less than the amount equivalent to the excess portion, the covered shortfall) by a rate of 5 percent), except where the governor finds that there were justifiable grounds for the error in the amount of the tax base or the tax amount relating to the remittance return before that reassessment.
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、道府県知事は、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-71-14/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-14#art-71-14/par-2
In any of the following cases, the prefectural governor must collect an 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 each such 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七十一条の十一第二項の規定による決定があつた場合
art-71-14/par-2/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-14#art-71-14/par-2/item-1
where a remittance return has been submitted after the deadline for filing it, or a determination under Article 71-11, 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七十一条の十一第一項又は第三項の規定による更正があつた場合
art-71-14/par-2/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-14#art-71-14/par-2/item-2
where, after a remittance return has been submitted after the deadline for filing it, a reassessment has been made under Article 71-11, paragraph (1) or (3).
machine translation, not official
**三** 第七十一条の十一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-71-14/par-2/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-14#art-71-14/par-2/item-3
where a reassessment under Article 71-11, paragraph (3) has been made after a determination under paragraph (2) of that Article
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利子割に係る納入申告書の提出期限後の納入申告又は第七十一条の十一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-71-14/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-14#art-71-14/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)), when 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 a remittance return filed after the deadline for filing the remittance return for that interest levy, made before the reassessment prescribed in those provisions, or by a reassessment or determination under Article 71-11, paragraphs (1) through (3) (where there has been a change of the original disposition due to a reassessment reducing the tax amount to be remitted, or due to a ruling or judgment on a request for review or an action relating to a reassessment, the amount after deducting the amount equivalent to the tax amount of the portion reduced thereby; hereinafter in the following paragraph referred to as the "cumulative remitted tax amount"); hereinafter in the following paragraph referred to as the "cumulative remitted tax amount after addition") exceeds 500,000 yen, the amount of the additional charge for failure to file prescribed in the preceding paragraph is, notwithstanding that paragraph, the amount calculated under that paragraph plus the amount calculated by multiplying the amount equivalent to the portion in excess (if the tax amount to be remitted prescribed in that paragraph is less than the amount equivalent to the portion in excess, that tax amount to be remitted) by a rate of five 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（還付金の額に相当する税額を含む。）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-71-14/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-14#art-71-14/par-4
In the case falling under paragraph (2), when the cumulative remitted tax amount after addition (if, among the facts forming the basis for calculating the cumulative remitted tax amount after addition, there is any fact that was not made the basis for calculating the tax amount before the remittance return, determination or reassessment prescribed in the items of that paragraph (including the tax amount equivalent to the amount of a refund) and that is found to be so through no fault attributable to the special collection agent, the tax amount after deducting the amount calculated, as specified by Cabinet Order, as the tax amount based on that fact) exceeds 3,000,000 yen, the amount of the additional charge for failure to file prescribed in that paragraph is, notwithstanding the preceding two paragraphs, the amount obtained by deducting, from the total of the amounts calculated by dividing the cumulative remitted tax amount after addition into the amounts set out in the following items and multiplying each amount by the rate prescribed in the relevant item, the total of the amounts calculated by dividing the cumulative remitted tax amount into the amounts set out in the items and multiplying each amount by the rate prescribed 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-71-14/par-4/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-14#art-71-14/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-71-14/par-4/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-14#art-71-14/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-71-14/par-4/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-14#art-71-14/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-71-14/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-14#art-71-14/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利子割について道府県知事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。）又は第七十一条の十一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、利子割について、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-71-14/par-5/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-14#art-71-14/par-5/item-1
where, during the period going back five years from the day preceding the day on which the remittance return was filed after its deadline for filing (limited to a filing made having foreseen that a determination based on an investigation by the prefectural governor would be made on the interest levy relating to that remittance return; the same applies in the following item) or a reassessment or determination under Article 71-11, paragraphs (1) through (3) was made, additional charge for failure to file (excluding that to which paragraph (6) applies; the same applies in that item) or substantial additional charge (hereinafter in paragraph (3), item (i) of the following Article referred to as "additional charge for failure to file, etc.") has been collected on the interest 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七十一条の十一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利子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利子割について、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-71-14/par-5/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-14#art-71-14/par-5/item-2
where additional charge for failure to file or substantial additional charge (limited to that to which paragraph (2) of the following Article applies) (hereinafter in this item and paragraph (3), item (ii) of the following Article referred to as "specified additional charge for failure to file, etc.") has been collected on the interest levy for which the special collection obligation arose in the year preceding, and the year before that, the year containing the day on which the special collection obligation arose for the interest levy relating to the filing of the remittance return after its deadline for filing or to the reassessment or determination under Article 71-11, paragraphs (1) through (3), or where it is found that a determination of specified additional charge for failure to file, etc. should be made
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利子割について道府県知事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-71-14/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-14#art-71-14/par-6
When a remittance return has been filed after its deadline for filing and that filing was not made having foreseen that a determination based on an investigation by the prefectural governor would be made on the interest levy relating to that remittance return, the amount of the additional charge for failure to file prescribed in paragraph (2) on the tax amount relating to that remittance return is, notwithstanding paragraphs (2) through (4), the amount equivalent to the amount calculated by multiplying that tax amount by a rate of five percent.
machine translation, not official
**第七項** 道府県知事は、第一項の規定により徴収すべき過少申告加算金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-71-14/par-7 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-14#art-71-14/par-7
When a prefectural governor has determined the amount of additional charge for understatement to be collected under paragraph (1) or the amount of additional charge for failure to file to be collected under paragraph (2), the governor 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-71-14/par-8 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-14#art-71-14/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
### 第七十一条の十五（利子割に係る納入金の重加算金） — Substantial Additional Charge on Remittances of the Interest Levy
caption: machine translation, not official
art-71-15 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-14#art-71-15
**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、道府県知事は、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額に代えて、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-71-15/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-14#art-71-15/par-1
In the case falling under paragraph (1) of the preceding Article, when the special collection agent has concealed or disguised all or part of the facts that should form the basis for calculating the amount of the tax base and has filed a remittance return or a written request for reassessment prescribed in Article 20-9-3, paragraph (3) (referred to as a "written request for reassessment" in the following paragraph) on the basis of the facts so concealed or disguised, the prefectural governor must, as specified by Cabinet Order, collect, in lieu of the amount of additional charge for understatement prescribed in paragraph (1) of the preceding Article, the amount of substantial additional charge equivalent to the amount calculated by multiplying the shortfall amount due to the reassessment, which is to form the basis for its 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、道府県知事は、同項に規定する不申告加算金額に代えて、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-71-15/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-14#art-71-15/par-2
In the case falling under paragraph (2) of the preceding Article (excluding the case where the proviso to that paragraph applies), when the special collection agent has concealed or disguised all or part of the facts that should form the basis for calculating the amount of the tax base and, on the basis of the facts so concealed or disguised, has not filed the remittance return by its deadline for filing, or has filed it after its deadline for filing, or has submitted a written request for reassessment, the prefectural governor must collect, in lieu of the amount of additional charge for failure to file prescribed in that paragraph, the amount of substantial additional charge equivalent to the amount calculated by multiplying the tax amount, which is to form the basis for its 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-71-15/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-14#art-71-15/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七十一条の十一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、利子割について、不申告加算金等を徴収されたことがある場合
art-71-15/par-3/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-14#art-71-15/par-3/item-1
where, during the period going back five years from the day preceding the day on which the remittance return was filed after its deadline for filing, or a reassessment or determination under Article 71-11, paragraphs (1) through (3) was made, on the basis of the concealed or disguised fact among the facts that should form the basis for calculating the amount of the tax base prescribed in the preceding two paragraphs, additional charge for failure to file, etc. has been collected on the interest 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七十一条の十一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利子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利子割について、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-71-15/par-3/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-14#art-71-15/par-3/item-2
where specified additional charge for failure to file, etc. has been collected on the interest levy for which the special collection obligation arose in the year preceding, and the year before that, the year containing the day on which the special collection obligation arose for the interest levy relating to the filing of the remittance return after its deadline for filing or to the reassessment or determination under Article 71-11, paragraphs (1) through (3), or where it is found that a determination of specified additional charge for failure to file, etc. should be made
machine translation, not official
**第四項** 道府県知事は、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税額を基礎として計算した重加算金額を徴収しない。
art-71-15/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-14#art-71-15/par-4
In the case falling under the preceding two paragraphs, if there is a ground prescribed in paragraph (6) of the preceding Article with respect to the filing of the remittance return, the prefectural governor does not collect the amount of substantial additional charge calculated on the basis of the tax amount relating to that remittance return.
machine translation, not official
**第五項** 道府県知事は、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-71-15/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-14#art-71-15/par-5
When a prefectural governor has determined the amount of substantial additional charge to be collected under paragraph (1) or (2), the governor must notify the special collection agent of it without delay.
machine translation, not official
### 第七十一条の十六（利子割の脱税に関する罪） — Offenses Relating to Evasion of the Interest Levy
caption: machine translation, not official
art-71-16 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-14#art-71-16
**第一項** 第七十一条の十第二項の規定により徴収して納入すべき利子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-71-16/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-14#art-71-16/par-1
When a person has failed to remit all or part of the remittance of the interest levy that is to be collected and remitted under Article 71-10, 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** 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-71-16/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-14#art-71-16/par-2
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
**第三項** 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-71-16/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-14#art-71-16/par-3
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 paragraph (1) 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
**第四項** 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-71-16/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-14#art-71-16/par-4
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第三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-71-16/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-14#art-71-16/par-5
When paragraph (3) 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
## 第三目 督促及び滞納処分 — Division 3 Demand and Delinquent Tax Collection Procedures
heading: machine translation, not official
ch-2/sec-1/subsec-4/div-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-17#ch-2/sec-1/subsec-4/div-3
### 第七十一条の十七（利子割に係る督促） — Demand Concerning the Interest Levy
caption: machine translation, not official
art-71-17 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-17#art-71-17
**第一項** 特別徴収義務者が納期限（第七十一条の十一第一項から第三項までの規定による更正又は決定があつた場合には、第七十一条の十二第一項の納期限。以下本款において同じ。）までに利子割に係る地方団体の徴収金を完納しない場合には、道府県の徴税吏員は、納期限後二十日以内に、督促状を発しなければならない。ただし、繰上徴収をする場合には、この限りでない。
art-71-17/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-17#art-71-17/par-1
If a special collection agent has not paid in full the local government levies relating to the interest levy by the due date for payment (where a reassessment or determination has been made under Article 71-11, paragraphs (1) through (3), the due date for payment under Article 71-12, paragraph (1); the same applies hereinafter in this Subsection), a prefectural tax collection official must issue a demand letter within 20 days after the due date for payment. However, this does not apply in the case of advance collection.
machine translation, not official
**第二項** 特別の事情がある道府県においては、当該道府県の条例で前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-71-17/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-17#art-71-17/par-2
A prefecture in special circumstances may, by a Prefectural Ordinance of that prefecture, provide for a period different from the period prescribed in the preceding paragraph.
machine translation, not official
### 第七十一条の十八（利子割に係る督促手数料） — Demand Fees for the Interest Levy
caption: machine translation, not official
art-71-18 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-17#art-71-18
**第一項** 道府県の徴税吏員は、督促状を発した場合には、当該道府県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-71-18/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-17#art-71-18/par-1
When a prefectural tax collection official has issued a demand letter, the official may collect a fee in accordance with the Prefectural Ordinance of the prefecture concerned.
machine translation, not official
### 第七十一条の十九（利子割に係る滞納処分） — Delinquent Tax Collection Procedures for the Interest Levy
caption: machine translation, not official
art-71-19 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-17#art-71-19
**第一項** 利子割に係る滞納者が次の各号の一に該当するときは、道府県の徴税吏員は、当該利子割に係る地方団体の徴収金につき、滞納者の財産を差し押さえなければならない。
art-71-19/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-17#art-71-19/par-1
When a person delinquent in payment of the interest levy falls under any one of the following items, a prefectural tax collection official must seize the property of the person delinquent in payment with respect to the local government levies relating to that interest levy.
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利子割に係る地方団体の徴収金を完納しないとき。
art-71-19/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-17#art-71-19/par-1/item-1
when the person delinquent in payment has received a demand and has not paid in full, by the day on which 10 days have elapsed counting from the day on which the demand letter was issued, the local government levies relating to the interest levy that were the subject of the 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利子割に係る地方団体の徴収金を完納しないとき。
art-71-19/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-17#art-71-19/par-1/item-2
when the person delinquent in payment has not paid in full the local government levies relating to the interest levy by the due date for payment designated by the notice of 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、「納入の催告書」とする。
art-71-19/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-17#art-71-19/par-2
When 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 to remit".
machine translation, not official
**第三項** 利子割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、道府県の徴税吏員は、直ちにその財産を差し押さえることができる。
art-71-19/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-17#art-71-19/par-3
If, after the due date for payment of the local government levies relating to the interest levy and by the day on which the 10 days prescribed in paragraph (1), item (i) have elapsed, a fact falling under any one of the items of Article 13-2, paragraph (1) has arisen with respect to a person delinquent in payment who has received a demand, a prefectural tax collection official may seize that person's property immediately.
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、道府県の徴税吏員は、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利子割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、滞納に係る利子割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-71-19/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-17#art-71-19/par-4
When compulsory liquidation procedures have been carried out on the property of a person delinquent in payment, a prefectural tax collection official must make a request for share distribution, with respect to the local government levies relating to the interest levy in arrears, to the enforcement agency (or, when making a request for share distribution of local government levies relating to the interest levy that are the subject of a claim set out in Article 114, item (i) of the Bankruptcy Act, the court handling the bankruptcy case relating to that request for share distribution).
machine translation, not official
**第五項** 道府県の徴税吏員は、第一項から第三項までの規定により差押え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、既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えがされているときは、当該財産についての交付要求は、参加差押えによりすることができる。
art-71-19/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-17#art-71-19/par-5
When a prefectural tax collection official is able to make a seizure under paragraphs (1) through (3), and property of a person delinquent in payment set out 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 other local government levies or national taxes, or by a disposition governed by the rules of those delinquent tax collection procedures, the request for share distribution for that property may be made by participatory seizure.
machine translation, not official
**第六項** 前各項に定めるもののほか、利子割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-71-19/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-17#art-71-19/par-6
In addition to what is provided for in the preceding paragraphs, delinquent tax collection procedures for local government levies relating to the interest levy are carried out in accordance with the rules for 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、当該道府県の区域外においても行うことができる。
art-71-19/par-7 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-17#art-71-19/par-7
Dispositions under the preceding paragraphs may also be carried out outside the area of the prefecture concerned.
machine translation, not official
### 第七十一条の二十（利子割に係る滞納処分に関する罪） — Offenses Relating to Delinquent Tax Collection Procedures for the Interest Levy
caption: machine translation, not official
art-71-20 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-17#art-71-20
**第一項** 利子割の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、若しくは道府県の不利益に処分し、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-71-20/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-17#art-71-20/par-1
If a special collection agent for the interest levy, for the purpose of evading the execution of a delinquent tax collection procedure, conceals or damages property, disposes of it to the detriment of the prefecture, falsely increases the encumbrances on the property, or alters its current state and thereby reduces the value of the property or increases the expenses for the delinquent tax collection procedure, that person 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** 特別徴収義務者の財産を占有する第三者が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-71-20/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-17#art-71-20/par-2
The same applies where a third party in possession of the property of a special collection agent commits an act referred to in the preceding paragraph for the purpose of enabling the special collection agent to evade the execution of a 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-71-20/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-17#art-71-20/par-3
If a person, knowing the circumstances, becomes the counterparty of the special collection agent or of the third party in possession of the property in an act referred to in the preceding two paragraphs, the person who committed 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-71-20/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-17#art-71-20/par-4
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 three paragraphs in connection with the business or property of that corporation or individual, in addition to punishing the offender, the fine prescribed in the relevant paragraph is to be imposed on that corporation or individual.
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-71-20/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-17#art-71-20/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
### 第七十一条の二十一（国税徴収法の例による利子割に係る滞納処分に関する検査拒否等の罪） — Offenses of Refusing Inspection, Etc. in Delinquent Tax Collection Procedures for the Interest Levy Carried Out in Accordance with the Rules of the National Tax Collection Act
caption: machine translation, not official
art-71-21 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-17#art-71-21
**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-71-21/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-17#art-71-21/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** 第七十一条の十九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道府県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-71-21/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-17#art-71-21/par-1/item-1
in the case referred to in Article 71-19, paragraph (6), when the person gives no answer, or makes a false statement, in response to questions by a prefectural tax collection official conducted in accordance with the rules of Article 141 of the National Tax Collection Act.
machine translation, not official
**二** 第七十一条の十九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道府県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-71-21/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-17#art-71-21/par-1/item-2
in the case referred to in Article 71-19, paragraph (6), when the person refuses, obstructs or evades the inspection by a prefectural tax collection official, conducted in accordance with the rules of Article 141 of the National Tax Collection Act, of books and documents (meaning the books and documents prescribed in that Article; the same applies in the following item) or other articles.
machine translation, not official
**三** 第七十一条の十九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道府県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-71-21/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-17#art-71-21/par-1/item-3
in the case referred to in Article 71-19, paragraph (6), when the person, without justifiable grounds, fails to comply with a request by a prefectural tax collection official, made in accordance with the rules of Article 141 of the National Tax Collection Act, for the presentation or submission of articles, 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-71-21/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-17#art-71-21/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-71-21/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-17#art-71-21/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
### 第七十一条の二十二（国税徴収法の例による利子割に係る滞納処分に関する虚偽の陳述の罪） — Offenses of Making False Statements in Delinquent Tax Collection Procedures for the Interest Levy Carried Out in Accordance with the Rules of the National Tax Collection Act
caption: machine translation, not official
art-71-22 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-17#art-71-22
**第一項** 第七十一条の十九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。）の規定の例により道府県知事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-71-22/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-17#art-71-22/par-1
In the case referred to in Article 71-19, paragraph (6), a person who makes a false statement to the prefectural governor on matters on which a statement is to be made in accordance with the rules of Article 99-2 of the National Tax Collection Act (including as applied mutatis mutandis pursuant to Article 109, paragraph (4) of that Act) is to be punished by imprisonment for not more than six months or a fine of not more than 500,000 yen.
machine translation, not official
### 第七十一条の二十三から第七十一条の二十四まで 〔削除 / repealed〕
art-71-23-to-71-24 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-17#art-71-23-to-71-24
**第一項** 削除
art-71-23-to-71-24/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-17#art-71-23-to-71-24/par-1
## 第四目 清算及び交付 — Division 4 Settlement and Distribution
heading: machine translation, not official
ch-2/sec-1/subsec-4/div-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-17#ch-2/sec-1/subsec-4/div-4
### 第七十一条の二十五（清算） — Settlement
caption: machine translation, not official
art-71-25 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-17#art-71-25
**第一項** 道府県は、当該道府県に納入された利子割額に相当する額に政令で定める率を乗じて得た額を、政令で定めるところにより、各道府県ごとの利子割清算基準額に応じて按分し、当該按分した額のうち他の道府県に係る額を他の道府県に対し、それぞれ支払うものとする。
art-71-25/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-17#art-71-25/par-1
A prefecture is to apportion, as specified by Cabinet Order, the amount obtained by multiplying the amount equivalent to the interest levy amount remitted to that prefecture by the rate specified by Cabinet Order, in proportion to the interest levy settlement base amount of each prefecture, and pay, of the amount so apportioned, the amount relating to the other prefectures to those other prefectures respectively.
machine translation, not official
**第二項** 前項の規定により他の道府県に支払うべき金額と同項の規定により他の道府県から支払を受けるべき金額は、関係道府県間で、それぞれ相殺するものとする。
art-71-25/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-17#art-71-25/par-2
The amount to be paid to another prefecture under the preceding paragraph and the amount to be received from another prefecture under that paragraph are to be offset against each other among the relevant prefectures.
machine translation, not official
**第三項** 第一項の各道府県ごとの利子割清算基準額とは、各道府県ごとに、当該道府県内に住所を有する個人に係る所得の金額に相当する金額として総務省令で定めるところにより算定した額で当該年度の初日の属する年の前年前三年内の各年に係るものを合算したものを三で除して得た額をいう。
art-71-25/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-17#art-71-25/par-3
The interest levy settlement base amount of each prefecture referred to in paragraph (1) means, for each prefecture, the amount obtained by dividing by three the total of the amounts, calculated as provided by Order of the Ministry of Internal Affairs and Communications as the amount equivalent to the amount of income of individuals having an address in that prefecture, relating to each year within the three years before the year preceding the year containing the first day of the fiscal year concerned.
machine translation, not official
**第四項** 前三項に定めるもののほか、これらの規定の実施のための手続その他その執行のために必要な事項は、総務省令で定める。
art-71-25/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-17#art-71-25/par-4
In addition to what is provided for in the preceding three paragraphs, procedures for implementing those provisions and other matters necessary for their enforcement are specified by Order of the Ministry of Internal Affairs and Communications.
machine translation, not official
### 第七十一条の二十六（市町村に対する交付） — Distribution to Municipalities
caption: machine translation, not official
art-71-26 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-17#art-71-26
**第一項** 道府県は、当該道府県に納入された利子割額に相当する額に前条第一項に規定する政令で定める率を乗じて得た額に、同項の規定により他の道府県から支払を受けた金額に相当する額を加算し、同項の規定により他の道府県に支払つた金額に相当する額を減額して得た合計額の五分の三に相当する額を、政令で定めるところにより、当該道府県内の市町村（特別区を含む。以下この条において同じ。）に対し、当該市町村に係る個人の道府県民税の額を基礎として政令で定めるところにより計算した額で按分して交付するものとする。
art-71-26/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-17#art-71-26/par-1
A prefecture is to distribute, to the municipalities (including special wards; the same applies hereinafter in this Article) within that prefecture, as specified by Cabinet Order, the amount equivalent to three-fifths of the total amount obtained by adding the amount equivalent to the amount received from other prefectures under paragraph (1) of the preceding Article, and deducting the amount equivalent to the amount paid to other prefectures under that paragraph, to the amount obtained by multiplying the amount equivalent to the interest levy amount remitted to that prefecture by the rate specified by Cabinet Order prescribed in that paragraph, apportioning it in proportion to the amount calculated, as specified by Cabinet Order, on the basis of the amount of individual prefectural inhabitant tax relating to each municipality.
machine translation, not official
**第二項** 前項の当該市町村に係る個人の道府県民税の額は、総務省令で定めるところにより算定するものとする。
art-71-26/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-17#art-71-26/par-2
The amount of individual prefectural inhabitant tax relating to the municipality referred to in the preceding paragraph is to be calculated as provided by Order of the Ministry of Internal Affairs and Communications.
machine translation, not official
## 第五款 特定配当等に係る道府県民税 — Subsection 5 Prefectural Inhabitant Tax on Specified Dividends, Etc.
heading: machine translation, not official
ch-2/sec-1/subsec-5 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-17#ch-2/sec-1/subsec-5
## 第一目 課税標準及び税率 — Division 1 Tax Base and Tax Rate
heading: machine translation, not official
ch-2/sec-1/subsec-5/div-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-17#ch-2/sec-1/subsec-5/div-1
### 第七十一条の二十七（配当割の課税標準） — Tax Base of the Dividend Levy
caption: machine translation, not official
art-71-27 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-17#art-71-27
**第一項** 配当割の課税標準は、支払を受けるべき特定配当等の額とする。
art-71-27/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-17#art-71-27/par-1
The tax base of the dividend levy is the amount of specified dividends, etc. for which payment is to be received.
machine translation, not official
**第二項** 前項の特定配当等の額は、所得税法その他の所得税に関する法令の規定の例によつて算定する。
art-71-27/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-17#art-71-27/par-2
The amount of specified dividends, etc. referred to in the preceding paragraph is calculated in accordance with the rules of the Income Tax Act and other laws and regulations concerning income tax.
machine translation, not official
### 第七十一条の二十八（配当割の税率） — Tax Rate of the Dividend Levy
caption: machine translation, not official
art-71-28 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-17#art-71-28
**第一項** 配当割の税率は、百分の五とする。
art-71-28/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-17#art-71-28/par-1
The tax rate of the dividend levy is five percent.
machine translation, not official
### 第七十一条の二十九（国外株式の配当等に係る課税標準） — Tax Base for Dividends, Etc. of Foreign Shares
caption: machine translation, not official
art-71-29 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-17#art-71-29
**第一項** 特定配当等のうち租税特別措置法第三条の三第四項第二号に規定する国外一般公社債等の利子等以外の国外公社債等の利子等、同法第八条の三第四項第二号に規定する国外投資信託等の配当等、同法第九条の二第一項に規定する国外株式の配当等又は同法第四十一条の十二の二第一項第二号に規定する国外割引債の償還金に係る差益金額に係るもの（以下この条及び第七十一条の三十一において「国外特定配当等」という。）の支払の際に徴収される所得税法第九十五条第一項に規定する外国所得税（政令で定めるものを含む。）の額があるときは、第七十一条の二十七第一項に規定する支払を受けるべき特定配当等の額は、当該国外特定配当等の額から当該外国所得税の額に相当する金額を控除した後の金額とする。
art-71-29/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-17#art-71-29/par-1
Of the specified dividends, etc., for those relating to interest, etc. on foreign public and corporate bonds, etc. other than the interest, etc. on foreign general public and corporate bonds, etc. prescribed in Article 3-3, paragraph (4), item (ii) of the Act on Special Measures Concerning Taxation, dividends, etc. of foreign investment trusts, etc. prescribed in Article 8-3, paragraph (4), item (ii) of that Act, dividends, etc. of foreign shares prescribed in Article 9-2, paragraph (1) of that Act, or gain on redemption of foreign discount bonds prescribed in Article 41-12-2, paragraph (1), item (ii) of that Act (hereinafter in this Article and Article 71-31 referred to as "foreign specified dividends, etc."), when there is an amount of foreign income tax prescribed in Article 95, paragraph (1) of the Income Tax Act (including that specified by Cabinet Order) collected upon payment, the amount of specified dividends, etc. to be received prescribed in Article 71-27, paragraph (1) is the amount after deducting the amount equivalent to that foreign income tax from the amount of those foreign specified dividends, etc.
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## 第二目 徴収 — Division 2 Collection
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ch-2/sec-1/subsec-5/div-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-17#ch-2/sec-1/subsec-5/div-2
### 第七十一条の三十（配当割の徴収の方法） — Method of Collecting the Dividend Levy
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art-71-30 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-17#art-71-30
**第一項** 配当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-71-30/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-17#art-71-30/par-1
The dividend levy must be collected by the method of special collection.
machine translation, not official
### 第七十一条の三十一（配当割の特別徴収の手続） — Procedures for Special Collection of the Dividend Levy
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art-71-31 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-17#art-71-31
**第一項** 配当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、特定配当等の支払を受けるべき日現在において道府県内に住所を有する個人に対して特定配当等の支払をする者（当該特定配当等が国外特定配当等、租税特別措置法第九条の三の二第一項に規定する上場株式等の配当等（次項において「上場株式等の配当等」という。）又は同法第四十一条の十二の二第三項に規定する特定割引債の償還金に係る差益金額（次項において「償還金に係る差益金額」という。）である場合において、その支払を取り扱う者があるときは、その者）を当該道府県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-71-31/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-17#art-71-31/par-1
When the dividend levy is to be collected by the method of special collection, the person who pays specified dividends, etc. to an individual having an address in the prefecture as of the date on which the individual is to receive payment of the specified dividends, etc. (or, where those specified dividends, etc. are foreign specified dividends, etc., dividends and similar income on listed shares, etc. prescribed in Article 9-3-2, paragraph (1) of the Act on Special Measures Concerning Taxation (referred to as "dividends and similar income on listed shares, etc." in the following paragraph), or gain on redemption of specified discount bonds prescribed in Article 41-12-2, paragraph (3) of that Act (referred to as "gain on redemption" in the following paragraph), and there is a person who handles their payment, that person) must be designated as a special collection agent by a Prefectural Ordinance of that prefecture and made to collect the levy.
machine translation, not official
**第二項** 前項の特別徴収義務者は、特定配当等の支払の際（特別徴収義務者が国外特定配当等、上場株式等の配当等又は償還金に係る差益金額の支払を取り扱う者である場合には、当該取扱いに係る国外特定配当等、上場株式等の配当等又は償還金に係る差益金額の交付の際）、その特定配当等について配当割を徴収し、その徴収の日の属する月の翌月十日までに、総務省令で定める様式によつて、その徴収すべき配当割の課税標準額、税額その他必要な事項を記載した納入申告書（以下この款において「納入申告書」という。）を当該特定配当等の支払を受ける個人が当該特定配当等の支払を受けるべき日現在における当該個人の住所所在の道府県の知事に提出し、及びその納入金を当該道府県に納入する義務を負う。この場合において、当該道府県知事に提出すべき納入申告書には、総務省令で定める計算書を添付しなければならない。
art-71-31/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-17#art-71-31/par-2
The special collection agent referred to in the preceding paragraph is obliged, upon payment of the specified dividends, etc. (where the special collection agent is a person who handles the payment of foreign specified dividends, etc., dividends and similar income on listed shares, etc. or gain on redemption, upon the delivery of the foreign specified dividends, etc., dividends and similar income on listed shares, etc. or gain on redemption relating to that handling), to collect the dividend levy on those specified dividends, etc., and, by the 10th day of the month following the month containing the day of collection, to submit a remittance return stating the amount of the tax base and the tax amount of the dividend levy to be collected and other necessary matters, in the form specified by Order of the Ministry of Internal Affairs and Communications (hereinafter in this Subsection referred to as a "remittance return"), to the governor of the prefecture in which the individual who receives payment of those specified dividends, etc. has an address as of the date on which the individual is to receive payment of those specified dividends, etc., and to remit the remittance to that prefecture. In this case, a statement specified by Order of the Ministry of Internal Affairs and Communications must be attached to the remittance return to be submitted to that prefectural governor.
machine translation, not official
**第三項** 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-71-31/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-17#art-71-31/par-3
Necessary matters concerning the application of the provisions of the preceding two paragraphs are specified by Cabinet Order.
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### 第七十一条の三十二（配当割に係る更正又は決定） — Reassessment or Determination Relating to the Dividend Levy
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art-71-32 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-32#art-71-32
**第一項** 道府県知事は、前条第二項の規定による納入申告書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。
art-71-32/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-32#art-71-32/par-1
When a remittance return under paragraph (2) of the preceding Article has been submitted, if the amount of the tax base or the tax amount relating to the remittance return differs from what the prefectural governor has found through investigation, the governor makes a reassessment of it.
machine translation, not official
**第二項** 道府県知事は、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。
art-71-32/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-32#art-71-32/par-2
If a special collection agent has not submitted a remittance return, the prefectural governor determines, through 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** 道府県知事は、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。
art-71-32/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-32#art-71-32/par-3
If the prefectural governor discovers through investigation that the amount of the tax base or the tax amount reassessed or determined pursuant to the provisions of the preceding two paragraphs or this paragraph is excessive or insufficient, the governor makes a reassessment of it.
machine translation, not official
**第四項** 道府県知事は、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-71-32/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-32#art-71-32/par-4
When the prefectural governor has made a reassessment or determination pursuant to the provisions of the preceding three paragraphs, the governor must notify the special collection agent of it without delay.
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### 第七十一条の三十三（配当割に係る不足金額及びその延滞金の徴収） — Collection of Shortfall Amounts of the Dividend Levy and Delinquency Charges on Them
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art-71-33 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-32#art-71-33
**第一項** 道府県の徴税吏員は、前条第一項から第三項まで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。以下本款において同じ。）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-71-33/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-32#art-71-33/par-1
When a reassessment or determination has been made pursuant to the provisions of paragraphs (1) through (3) of the preceding Article and 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 Subsection), a prefectural tax collection official must collect it, with the day on which one month has passed from the day on which the notice under paragraph (4) of that Article was given as the due date for payment.
machine translation, not official
**第二項** 前項の場合には、その不足金額に第七十一条の三十一第二項の納期限（納期限の延長があつたときは、その延長された納期限。第七十一条の四十第一項を除き、以下本款において同じ。）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額を加算して徴収しなければならない。
art-71-33/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-32#art-71-33/par-2
In the case referred to in the preceding paragraph, an amount of 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 referred to in 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 71-31, paragraph (2) (where the due date for payment has been extended, the extended due date for payment; except in Article 71-40, paragraph (1), the same applies hereinafter in this Subsection) to the day of remittance, must be added to the shortfall amount and collected.
machine translation, not official
**第三項** 道府県知事は、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理由があると認める場合には、前項の延滞金額を減免することができる。
art-71-33/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-32#art-71-33/par-3
When the prefectural governor finds that there are unavoidable reasons for a special collection agent having been subject to the reassessment or determination under the preceding Article, the governor may reduce or exempt the amount of delinquency charge referred to in the preceding paragraph.
machine translation, not official
### 第七十一条の三十四（納期限後に申告納入する配当割に係る納入金の延滞金） — Delinquency Charges on Remittances of the Dividend Levy Filed and Remitted After the Due Date for Payment
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art-71-34 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-32#art-71-34
**第一項** 配当割の特別徴収義務者は、第七十一条の三十一第二項の納期限後にその納入金を納入する場合には、当該納入金額に、その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（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納入しなければならない。
art-71-34/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-32#art-71-34/par-1
A special collection agent for the dividend levy who remits the remittance after the due date for payment under Article 71-31, paragraph (2) must remit, in addition to the amount of remittance, an amount of delinquency charge equivalent to the amount calculated by multiplying that amount of remittance by a rate of 14.6 percent per annum (7.3 percent per annum for 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 that due date for payment to the day of remittance.
machine translation, not official
**第二項** 道府県知事は、特別徴収義務者が第七十一条の三十一第二項の納期限までに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、前項の延滞金額を減免することができる。
art-71-34/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-32#art-71-34/par-2
A prefectural governor may reduce or exempt the amount of delinquency charge referred to in the preceding paragraph if the governor finds that there is an unavoidable reason why the special collection agent did not remit the remittance by the due date for payment under Article 71-31, paragraph (2).
machine translation, not official
### 第七十一条の三十五（配当割に係る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 Remittances of the Dividend Levy
caption: machine translation, not official
art-71-35 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-32#art-71-35
**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、第三項ただし書又は第九項の規定の適用があるときを含む。次項において同じ。）において、第七十一条の三十二第一項又は第三項の規定による更正があつたときは、道府県知事は、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事由がないと認める場合には、当該更正による不足金額（次項において「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に相当する過少申告加算金額を徴収しなければならない。
art-71-35/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-32#art-71-35/par-1
When the remittance return has been filed by its deadline for filing (including the case where, the remittance return having been filed after its deadline for filing, the proviso to paragraph (3) or paragraph (9) applies; the same applies in the following paragraph) and a reassessment has been made under Article 71-32, paragraph (1) or (3), the prefectural governor, if the governor finds that there was no justifiable ground for the error in the amount of the tax base or the tax amount relating to the remittance return before that reassessment, must collect an amount of additional charge for understatement equivalent to the amount calculated by multiplying the shortfall amount due to that reassessment (referred to as the "covered shortfall" in the following paragraph) by a rate of 10 percent.
machine translation, not official
**第二項** 前項の規定に該当する場合において、当該対象不足金額（当該更正前にその更正に係る配当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事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、当該配当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、同項に規定する過少申告加算金額は、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（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。
art-71-35/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-32#art-71-35/par-2
In the case falling under the preceding paragraph, when the covered shortfall (if a reassessment was made, before that reassessment, of the dividend levy relating to that reassessment, the amount obtained by adding to it the total of the shortfall amounts due to the earlier reassessment (where it was found that there was a justifiable ground for the error in the amount of the tax base or the tax amount relating to the remittance return before that reassessment, the amount after deducting the shortfall amount due to that reassessment, and where there has been a reassessment reducing the amount to be remitted for that dividend levy, or a change of the original disposition due to a ruling or judgment on a request for review or an action relating to a reassessment, the amount after deducting the amount equivalent to the portion reduced thereby)) exceeds the greater of the amount equivalent to the tax amount relating to the remittance return in the case where it was filed by its deadline for filing and 500,000 yen, the amount of additional charge for understatement prescribed in that paragraph is, notwithstanding that paragraph, the amount calculated under that paragraph plus the amount calculated by multiplying the amount equivalent to the portion in excess (if the covered shortfall is less than the amount equivalent to the portion in excess, the covered shortfall) by a rate of five percent.
machine translation, not official
**第三項** 次の各号のいずれかに該当する場合には、道府県知事は、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-71-35/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-32#art-71-35/par-3
In any of the following cases, the prefectural governor must collect an 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 each such 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七十一条の三十二第二項の規定による決定があつた場合
art-71-35/par-3/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-32#art-71-35/par-3/item-1
where the remittance return has been filed after its deadline for filing, or a determination has been made under Article 71-32, paragraph (2)
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七十一条の三十二第一項又は第三項の規定による更正があつた場合
art-71-35/par-3/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-32#art-71-35/par-3/item-2
where, after the remittance return was filed after its deadline for filing, a reassessment has been made under Article 71-32, paragraph (1) or (3)
machine translation, not official
**三** 第七十一条の三十二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-71-35/par-3/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-32#art-71-35/par-3/item-3
where a reassessment has been made under Article 71-32, paragraph (3) after a determination under paragraph (2) of that Article
machine translation, not official
**第四項** 前項の規定に該当する場合（同項ただし書又は第九項の規定の適用がある場合を除く。次項及び第六項において同じ。）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配当割に係る納入申告書の提出期限後の納入申告又は第七十一条の三十二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-71-35/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-32#art-71-35/par-4
In the case falling under the provisions of the preceding paragraph (excluding the case where the proviso to that paragraph or the provisions of paragraph (9) apply; the same applies in the following paragraph and paragraph (6)), 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 through a remittance return filed after the deadline for filing the remittance return for that dividend levy, made before the reassessment prescribed in those provisions, or through a reassessment or determination under the provisions of Article 71-32, paragraphs (1) through (3) (where there has been a change in the original disposition by a reassessment that reduces that tax amount to be remitted, or by a ruling or judgment on a request for review of or an action concerning the reassessment, the amount obtained by deducting the amount equivalent to the tax amount of the portion reduced thereby; 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 the provisions of that paragraph, to be the amount obtained by adding, to the amount calculated pursuant to the provisions of that paragraph, the amount calculated by multiplying the amount equivalent to the portion exceeding that amount (where the tax amount to be remitted prescribed in that paragraph is less than the amount equivalent to the portion exceeding that amount, that tax amount to be remitted) by a rate of five percent.
machine translation, not official
**第五項** 第三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（還付金の額に相当する税額を含む。）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-71-35/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-32#art-71-35/par-5
In the case falling under the provisions of paragraph (3), 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 (including the tax amount equivalent to the amount of refunds) before the remittance return, determination or reassessment prescribed in each item of that paragraph 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 that paragraph 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-71-35/par-5/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-32#art-71-35/par-5/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-71-35/par-5/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-32#art-71-35/par-5/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-71-35/par-5/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-32#art-71-35/par-5/item-3
The amount equivalent to the portion exceeding 3,000,000 yen: a rate of 30 percent
machine translation, not official
**第六項** 第三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、第三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-71-35/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-32#art-71-35/par-6
In the case falling under the provisions of paragraph (3), when any of the following items applies, the amount of additional charge for failure to file prescribed in that paragraph is, notwithstanding the preceding three paragraphs, to be the amount obtained by adding, to the amount calculated pursuant to those provisions, the amount calculated by multiplying the tax amount to be remitted prescribed in paragraph (3) 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配当割について道府県知事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。）又は第七十一条の三十二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、配当割について、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-71-35/par-6/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-32#art-71-35/par-6/item-1
Where, in respect of the dividend levy, an additional charge for failure to file (excluding one to which the provisions of the following paragraph apply; the same applies in the following item) or a substantial additional charge (referred to as "additional charge for failure to file, etc." in paragraph (3), item (i) of the following Article) has been collected during the period up to the day five years before, counted from the day preceding the day on which a remittance return was filed after the deadline for filing the remittance return (limited to filing made with foreseeing that a determination would be made by the prefectural governor following an investigation regarding the dividend levy pertaining to that remittance return; the same applies in the following item) or a reassessment or determination under the provisions of Article 71-32, paragraphs (1) through (3) was made;
machine translation, not official
**二** 納入申告書の提出期限後のその提出又は第七十一条の三十二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配当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配当割について、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-71-35/par-6/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-32#art-71-35/par-6/item-2
Where, in respect of a dividend levy for which the special collection obligation arose in the year immediately preceding, and the year before that preceding, the year containing the day on which the special collection obligation arose for the dividend levy pertaining to a remittance return filed after the deadline for filing the remittance return or a reassessment or determination under the provisions of Article 71-32, paragraphs (1) through (3), an additional charge for failure to file or a substantial additional charge (limited to one to which the provisions of paragraph (2) of the following Article apply) (hereinafter in this item and paragraph (3), item (ii) of the following Article referred to as "specified additional charge for failure to file, etc.") has been collected, or where it is found that a determination should be made concerning a specified additional charge for failure to file, etc.
machine translation, not official
**第七項** 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配当割について道府県知事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三項に規定する不申告加算金額は、同項から第五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-71-35/par-7 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-32#art-71-35/par-7
In the case where a remittance return is filed after the deadline for filing the remittance return, if that filing was not made with foreseeing that a determination would be made by the prefectural governor following an investigation regarding the dividend levy pertaining to that remittance return, the amount of additional charge for failure to file prescribed in paragraph (3) pertaining to the tax amount pertaining to that remittance return is, notwithstanding the provisions of that paragraph through paragraph (5), to be the amount equivalent to the amount calculated by multiplying that tax amount by a rate of five percent.
machine translation, not official
**第八項** 道府県知事は、第一項の規定により徴収すべき過少申告加算金額又は第三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-71-35/par-8 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-32#art-71-35/par-8
When the prefectural governor has determined the amount of additional charge for understatement to be collected pursuant to the provisions of paragraph (1) or the amount of additional charge for failure to file to be collected pursuant to the provisions of paragraph (3), the prefectural governor must, without delay, notify the special collection agent thereof.
machine translation, not official
**第九項** 第三項の規定は、第七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-71-35/par-9 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-32#art-71-35/par-9
The provisions of paragraph (3) do not apply where a remittance return falling under the provisions of paragraph (7) has been submitted, if the submission was made in a case specified by Cabinet Order as a case in which it is found that there was an intention to submit it by the deadline for filing the remittance return, and was made by the day on which one month has passed from the deadline for filing the remittance return.
machine translation, not official
### 第七十一条の三十六（配当割に係る納入金の重加算金） — Substantial Additional Charges on Remittances of the Dividend Levy
caption: machine translation, not official
art-71-36 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-36#art-71-36
**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、道府県知事は、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額（同条第二項の規定の適用がある場合には、同項の規定による加算後の金額）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-71-36/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-36#art-71-36/par-1
In the case falling under the provisions of paragraph (1) of the preceding Article, where a special collection agent has concealed or disguised all or part of the facts that are to form the basis for calculating the amount of the tax base, and has filed a remittance return or a written request for reassessment prescribed in Article 20-9-3, paragraph (3) (referred to as "written request for reassessment" in the following paragraph) based on the concealed or disguised facts, the prefectural governor must, as provided by Cabinet Order, collect, in place of the amount of additional charge for understatement prescribed in paragraph (1) of the preceding Article (where the provisions of paragraph (2) of that Article apply, the amount after the addition under the provisions of that paragraph), the amount of substantial additional charge equivalent to the amount calculated by multiplying the shortfall resulting from the reassessment that is to form the basis for its calculation by a rate of 35 percent.
machine translation, not official
**第二項** 前条第三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、道府県知事は、同項に規定する不申告加算金額に代えて、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-71-36/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-36#art-71-36/par-2
In the case falling under the provisions of paragraph (3) of the preceding Article (excluding the case where the proviso to that paragraph applies), where a special collection agent has concealed or disguised all or part of the facts that are to form the basis for calculating the amount of the tax base, and, based on the concealed or disguised facts, has not filed the remittance return by the deadline for filing the remittance return, or has filed it after the deadline for filing the remittance return, or has filed a written request for reassessment, the prefectural governor must collect, in place of the amount of additional charge for failure to file prescribed in that paragraph, the amount of substantial additional charge equivalent to the amount calculated by multiplying the tax amount that is to form the basis for its 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-71-36/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-36#art-71-36/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七十一条の三十二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、配当割について、不申告加算金等を徴収されたことがある場合
art-71-36/par-3/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-36#art-71-36/par-3/item-1
Where, based on the concealed or disguised facts that are to form the basis for calculating the amount of the tax base prescribed in the preceding two paragraphs, an additional charge for failure to file, etc. has been collected in respect of the dividend levy during the period up to the day five years before, counted from the day preceding the day on which a remittance return was filed after the deadline for filing the remittance return or a reassessment or determination under the provisions of Article 71-32, paragraphs (1) through (3) was made;
machine translation, not official
**二** 納入申告書の提出期限後のその提出又は第七十一条の三十二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配当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配当割について、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-71-36/par-3/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-36#art-71-36/par-3/item-2
Where, in respect of a dividend levy for which the special collection obligation arose in the year immediately preceding, and the year before that preceding, the year containing the day on which the special collection obligation arose for the dividend levy pertaining to a remittance return filed after the deadline for filing the remittance return or a reassessment or determination under the provisions of Article 71-32, paragraphs (1) through (3), a specified additional charge for failure to file, etc. has been collected, or where it is found that a determination should be made concerning a specified additional charge for failure to file, etc.
machine translation, not official
**第四項** 道府県知事は、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七項に規定する事由があるときは、当該納入申告書に係る税額を基礎として計算した重加算金額を徴収しない。
art-71-36/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-36#art-71-36/par-4
Where the prefectural governor finds that a case falls under the preceding two paragraphs and the circumstances prescribed in paragraph (7) of the preceding Article exist with respect to the filing of the remittance return, the prefectural governor does not collect the amount of substantial additional charge calculated on the basis of the tax amount pertaining to that remittance return.
machine translation, not official
**第五項** 道府県知事は、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-71-36/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-36#art-71-36/par-5
When a prefectural governor has determined the amount of substantial additional charge to be collected under paragraph (1) or (2), the governor must notify the special collection agent of it without delay.
machine translation, not official
### 第七十一条の三十七（配当割の脱税に関する罪） — Offenses Concerning Evasion of the Dividend Levy
caption: machine translation, not official
art-71-37 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-36#art-71-37
**第一項** 第七十一条の三十一第二項の規定により徴収して納入すべき配当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-71-37/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-36#art-71-37/par-1
Where a person fails to remit all or part of the remittance of the dividend levy to be collected and remitted pursuant to the provisions of Article 71-31, 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** 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-71-37/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-36#art-71-37/par-2
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
**第三項** 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-71-37/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-36#art-71-37/par-3
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 paragraph (1) 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
**第四項** 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-71-37/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-36#art-71-37/par-4
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第三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-71-37/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-36#art-71-37/par-5
When paragraph (3) 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
## 第三目 督促及び滞納処分 — Division 3 Demand and Delinquent Tax Collection Procedures
heading: machine translation, not official
ch-2/sec-1/subsec-5/div-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-36#ch-2/sec-1/subsec-5/div-3
### 第七十一条の三十八（配当割に係る督促） — Demand for the Dividend Levy
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art-71-38 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-36#art-71-38
**第一項** 特別徴収義務者が納期限（第七十一条の三十二第一項から第三項までの規定による更正又は決定があつた場合には、第七十一条の三十三第一項の納期限。以下本款において同じ。）までに配当割に係る地方団体の徴収金を完納しない場合には、道府県の徴税吏員は、納期限後二十日以内に、督促状を発しなければならない。ただし、繰上徴収をする場合には、この限りでない。
art-71-38/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-36#art-71-38/par-1
When a special collection agent fails to pay in full the local government levies related to the dividend levy by the due date for payment (where a reassessment or determination under the provisions of Article 71-32, paragraphs (1) through (3) has been made, the due date for payment under Article 71-33, paragraph (1); the same applies hereinafter in this Subsection), a prefectural 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** 特別の事情がある道府県においては、当該道府県の条例で前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-71-38/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-36#art-71-38/par-2
A prefecture in special circumstances may, by a Prefectural Ordinance of that prefecture, provide for a period different from the period prescribed in the preceding paragraph.
machine translation, not official
### 第七十一条の三十九（配当割に係る督促手数料） — Demand Fees on the Dividend Levy
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art-71-39 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-36#art-71-39
**第一項** 道府県の徴税吏員は、督促状を発した場合には、当該道府県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-71-39/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-36#art-71-39/par-1
When a prefectural tax collection official has issued a demand letter, the official may collect a fee in accordance with the Prefectural Ordinance of the prefecture concerned.
machine translation, not official
### 第七十一条の四十（配当割に係る滞納処分） — Delinquent Tax Collection Procedures for the Dividend Levy
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art-71-40 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-36#art-71-40
**第一項** 配当割に係る滞納者が次の各号のいずれかに該当するときは、道府県の徴税吏員は、当該配当割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-71-40/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-36#art-71-40/par-1
When a person delinquent in payment related to the dividend levy falls under any of the following items, a prefectural tax collection official must seize the property of the person delinquent in payment with respect to the local government levies related to that dividend levy:
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配当割に係る地方団体の徴収金を完納しないとき。
art-71-40/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-36#art-71-40/par-1/item-1
Where the person delinquent in payment has received a demand and fails to pay in full the local government levies related to the dividend levy pertaining to that demand by the day on which 10 days have passed counting from the day on which the demand letter was issued;
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配当割に係る地方団体の徴収金を完納しないとき。
art-71-40/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-36#art-71-40/par-1/item-2
Where the person delinquent in payment fails to pay in full the local government levies related to the dividend levy by the due date for payment designated by the notice pertaining 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、「納入の催告書」とする。
art-71-40/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-36#art-71-40/par-2
When 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 to remit".
machine translation, not official
**第三項** 配当割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いずれかに該当する事実が生じたときは、道府県の徴税吏員は、直ちにその財産を差し押えることができる。
art-71-40/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-36#art-71-40/par-3
Where, by the day on which the 10 days prescribed in paragraph (1), item (i) have passed after the due date for payment of the local government levies related to the dividend levy, a fact falling under any item of Article 13-2, paragraph (1) has arisen with respect to a person delinquent in payment who has received a demand, a prefectural tax collection official may seize that person's property immediately.
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、道府県の徴税吏員は、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配当割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、滞納に係る配当割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-71-40/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-36#art-71-40/par-4
Where compulsory liquidation procedure has been carried out with respect to the property of a person delinquent in payment, a prefectural tax collection official must make a request for share distribution, with respect to the local government levies related to the dividend levy in arrears, to the enforcement agency (in the case of making a request for share distribution of local government levies related to the dividend levy pertaining to a claim listed in Article 114, item (i) of the Bankruptcy Act, the court handling the bankruptcy case pertaining to that request for share distribution).
machine translation, not official
**第五項** 道府県の徴税吏員は、第一項から第三項までの規定により差押え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、既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えがされているときは、当該財産についての交付要求は、参加差押えによりすることができる。
art-71-40/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-36#art-71-40/par-5
When a prefectural tax collection official is able to make a seizure under paragraphs (1) through (3), and property of a person delinquent in payment set out 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 other local government levies or national taxes, or by a disposition governed by the rules of those delinquent tax collection procedures, the request for share distribution for that property may be made by participatory seizure.
machine translation, not official
**第六項** 前各項に定めるもののほか、配当割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-71-40/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-36#art-71-40/par-6
Beyond what is provided for in the preceding paragraphs, the delinquent tax collection procedure for the local government levies related to the dividend levy is carried out in accordance with the rules for the delinquent tax collection procedure under the National Tax Collection Act.
machine translation, not official
**第七項** 前各項の規定による処分は、当該道府県の区域外においても行うことができる。
art-71-40/par-7 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-36#art-71-40/par-7
Dispositions under the preceding paragraphs may also be carried out outside the area of the prefecture concerned.
machine translation, not official
### 第七十一条の四十一（配当割に係る滞納処分に関する罪） — Offenses Concerning Delinquent Tax Collection Procedures for the Dividend Levy
caption: machine translation, not official
art-71-41 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-36#art-71-41
**第一項** 配当割の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、若しくは道府県の不利益に処分し、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-71-41/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-36#art-71-41/par-1
When a special collection agent for the dividend levy, for the purpose of evading the execution of a delinquent tax collection procedure, conceals or damages its property or disposes of it to the detriment of the prefecture, performs an act of falsely increasing the encumbrances on that property, or alters its current state and thereby reduces the value of that property or increases the expenses for the delinquent tax collection procedure relating to it, 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** 特別徴収義務者の財産を占有する第三者が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-71-41/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-36#art-71-41/par-2
The same applies where a third party in possession of the property of a special collection agent commits an act referred to in the preceding paragraph for the purpose of enabling the special collection agent to evade the execution of a 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-71-41/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-36#art-71-41/par-3
If a person, knowing the circumstances, becomes the counterparty of the special collection agent or of the third party in possession of the property in an act referred to in the preceding two paragraphs, the person who committed 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-71-41/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-36#art-71-41/par-4
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 three paragraphs in connection with the business or property of that corporation or individual, in addition to punishing the offender, the fine prescribed in the relevant paragraph is to be imposed on that corporation or individual.
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-71-41/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-36#art-71-41/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
### 第七十一条の四十二（国税徴収法の例による配当割に係る滞納処分に関する検査拒否等の罪） — Crime of Refusing Inspection, etc. in Delinquent Tax Collection Procedures for the Dividend Levy Following the National Tax Collection Act
caption: machine translation, not official
art-71-42 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-42#art-71-42
**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-71-42/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-42#art-71-42/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** 第七十一条の四十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道府県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-71-42/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-42#art-71-42/par-1/item-1
in the case referred to in Article 71-40, paragraph (6), where a person fails to answer a question put by a prefectural tax collection official, conducted in the same manner as under the provisions of Article 141 of the National Tax Collection Act, or makes a false statement;
machine translation, not official
**二** 第七十一条の四十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道府県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-71-42/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-42#art-71-42/par-1/item-2
in the case referred to in Article 71-40, paragraph (6), where a person refuses, obstructs, or evades an inspection by a prefectural tax collection official, conducted in the same manner as under the provisions of Article 141 of the National Tax Collection Act, of books and documents (meaning the books and documents prescribed in that Article; the same applies in the following item) or other articles;
machine translation, not official
**三** 第七十一条の四十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道府県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-71-42/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-42#art-71-42/par-1/item-3
in the case referred to in Article 71-40, paragraph (6), where a person, without justifiable grounds, fails to comply with a request by a prefectural tax collection official, made in the same manner as under the provisions of Article 141 of the National Tax Collection Act, for the presentation or submission of articles, 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-71-42/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-42#art-71-42/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-71-42/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-42#art-71-42/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
### 第七十一条の四十三（国税徴収法の例による配当割に係る滞納処分に関する虚偽の陳述の罪） — Crime of False Statements in Delinquent Tax Collection Procedures for the Dividend Levy Following the National Tax Collection Act
caption: machine translation, not official
art-71-43 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-42#art-71-43
**第一項** 第七十一条の四十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。）の規定の例により道府県知事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-71-43/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-42#art-71-43/par-1
A person who, in the case referred to in Article 71-40, paragraph (6), makes a false statement on matters to be stated to the prefectural governor in the same manner as under the provisions of Article 99-2 of the National Tax Collection Act (including as applied mutatis mutandis pursuant to 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
### 第七十一条の四十四から第七十一条の四十六まで 〔削除 / repealed〕
art-71-44-to-71-46 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-42#art-71-44-to-71-46
**第一項** 削除
art-71-44-to-71-46/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-42#art-71-44-to-71-46/par-1
## 第四目 市町村に対する交付 — Division 4 Grants to Municipalities
heading: machine translation, not official
ch-2/sec-1/subsec-5/div-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-42#ch-2/sec-1/subsec-5/div-4
### 第七十一条の四十七
art-71-47 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-42#art-71-47
**第一項** 道府県は、当該道府県に納入された配当割額に相当する額に政令で定める率を乗じて得た額の五分の三に相当する額を、政令で定めるところにより、当該道府県内の市町村（特別区を含む。以下この条において同じ。）に対し、当該市町村に係る個人の道府県民税の額を基礎として政令で定めるところにより計算した額で按分して交付するものとする。
art-71-47/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-42#art-71-47/par-1
A prefecture is to grant to the municipalities within that prefecture (including special wards; the same applies hereinafter in this Article), as provided by Cabinet Order, an amount equivalent to three-fifths of the amount obtained by multiplying the amount equivalent to the dividend levy amount remitted to that prefecture by the rate specified by Cabinet Order, apportioned by the amount calculated, as provided by Cabinet Order, on the basis of the amount of individual prefectural inhabitant tax relating to the municipality concerned.
machine translation, not official
**第二項** 前項の当該市町村に係る個人の道府県民税の額は、総務省令で定めるところにより算定するものとする。
art-71-47/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-42#art-71-47/par-2
The amount of individual prefectural inhabitant tax relating to the municipality referred to in the preceding paragraph is to be calculated as provided by Order of the Ministry of Internal Affairs and Communications.
machine translation, not official
## 第六款 特定株式等譲渡所得金額に係る道府県民税 — Subsection 6 Prefectural Inhabitant Tax on the Amount of Capital Gains from the Transfer of Specified Shares, etc.
heading: machine translation, not official
ch-2/sec-1/subsec-6 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-42#ch-2/sec-1/subsec-6
## 第一目 課税標準及び税率 — Division 1 Tax Base and Tax Rate
heading: machine translation, not official
ch-2/sec-1/subsec-6/div-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-42#ch-2/sec-1/subsec-6/div-1
### 第七十一条の四十八（株式等譲渡所得割の課税標準） — Tax Base of the Share Transfer Income Levy
caption: machine translation, not official
art-71-48 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-42#art-71-48
**第一項** 株式等譲渡所得割の課税標準は、特定株式等譲渡所得金額とする。
art-71-48/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-42#art-71-48/par-1
The tax base of the share transfer income levy is the amount of capital gains from the transfer of specified shares, etc.
machine translation, not official
### 第七十一条の四十九（株式等譲渡所得割の税率） — Tax Rate of the Share Transfer Income Levy
caption: machine translation, not official
art-71-49 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-42#art-71-49
**第一項** 株式等譲渡所得割の税率は、百分の五とする。
art-71-49/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-42#art-71-49/par-1
The tax rate of the share transfer income levy is five percent.
machine translation, not official
## 第二目 徴収 — Division 2 Collection
heading: machine translation, not official
ch-2/sec-1/subsec-6/div-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-42#ch-2/sec-1/subsec-6/div-2
### 第七十一条の五十（株式等譲渡所得割の徴収の方法） — Method of Collection of the Share Transfer Income Levy
caption: machine translation, not official
art-71-50 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-42#art-71-50
**第一項** 株式等譲渡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-71-50/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-42#art-71-50/par-1
The share transfer income levy must be collected by the method of special collection.
machine translation, not official
### 第七十一条の五十一（株式等譲渡所得割の特別徴収の手続） — Special Collection Procedures for the Share Transfer Income Levy
caption: machine translation, not official
art-71-51 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-42#art-71-51
**第一項** 株式等譲渡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、選択口座が開設されている租税特別措置法第三十七条の十一の三第三項第一号に規定する金融商品取引業者等で特定株式等譲渡対価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いて道府県に住所を有する個人に対して当該特定株式等譲渡対価等の支払をするものを当該道府県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-71-51/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-42#art-71-51/par-1
In the case of collecting the share transfer income levy by the method of special collection, a financial instruments business operator, etc. prescribed in Article 37-11-3, paragraph (3), item (i) of the Act on Special Measures Concerning Taxation with which a withholding-option account has been opened, and which pays consideration, etc. for the transfer of specified shares, etc. to an individual who has a domicile in the prefecture as of January 1 of the year that includes the day on which the individual is to receive payment of that consideration, etc. for the transfer of specified shares, etc., must be designated as a special collection agent by the Prefectural Ordinance of that prefecture and made to collect the levy.
machine translation, not official
**第二項** 前項の特別徴収義務者は、特定株式等譲渡対価等の支払をする際、株式等譲渡所得割を徴収し、その徴収の日の属する年の翌年の一月十日（政令で定める場合にあつては、政令で定める日）までに、総務省令で定める様式によつて、その徴収すべき株式等譲渡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（以下この款において「納入申告書」という。）を当該特定株式等譲渡対価等の支払を受ける個人が当該特定株式等譲渡対価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当該個人の住所所在の道府県の知事に提出し、及びその納入金を当該道府県に納入する義務を負う。この場合において、当該道府県知事に提出すべき納入申告書には、総務省令で定める計算書を添付しなければならない。
art-71-51/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-42#art-71-51/par-2
The special collection agent referred to in the preceding paragraph is obligated to collect the share transfer income levy when paying consideration, etc. for the transfer of specified shares, etc., and by January 10 of the year following the year that includes the date of that collection (or, in a case specified by Cabinet Order, the date specified by Cabinet Order), to submit, in the form specified by Order of the Ministry of Internal Affairs and Communications, a remittance return (hereinafter in this Subsection referred to as a "remittance return") stating the amount of the tax base and the tax amount of the share transfer income levy to be collected and other necessary particulars, to the governor of the prefecture in which the individual receiving payment of that consideration, etc. for the transfer of specified shares, etc. had his or her domicile as of January 1 of the year that includes the day on which that individual is to receive payment of that consideration, etc., and to remit the remittance to that prefecture. In this case, a statement specified by Order of the Ministry of Internal Affairs and Communications must be attached to the remittance return to be submitted to the prefectural governor.
machine translation, not official
**第三項** 第一項の特別徴収義務者は、租税特別措置法第三十七条の十一の四第三項に規定する場合には、その都度、同項に規定する満たない部分の金額又は同項に規定する特定費用の金額（当該特定費用の金額が選択口座においてその年最後に行われた同条第二項に規定する対象譲渡等に係る同項に規定する源泉徴収口座内通算所得金額を超える場合には、その超える部分の金額を控除した金額）に百分の五を乗じて計算した金額に相当する株式等譲渡所得割を還付しなければならない。
art-71-51/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-42#art-71-51/par-3
The special collection agent referred to in paragraph (1) must, in a case prescribed in Article 37-11-4, paragraph (3) of the Act on Special Measures Concerning Taxation, each time, refund the share transfer income levy equivalent to the amount calculated by multiplying the amount of the shortfall prescribed in that paragraph or the amount of specified expenses prescribed in that paragraph (where the amount of specified expenses exceeds the cumulative income amount in a withholding account prescribed in paragraph (2) of that Article pertaining to the last covered transfer, etc. prescribed in that paragraph made in the withholding-option account during that year, the amount after deducting the excess) by five percent.
machine translation, not official
**第四項** 前三項の規定の適用に関し必要な事項は、政令で定める。
art-71-51/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-42#art-71-51/par-4
The necessary particulars concerning the application of the provisions of the preceding three paragraphs are specified by Cabinet Order.
machine translation, not official
### 第七十一条の五十二（株式等譲渡所得割に係る更正又は決定） — Reassessment or Determination Concerning the Share Transfer Income Levy
caption: machine translation, not official
art-71-52 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-42#art-71-52
**第一項** 道府県知事は、前条第二項の規定による納入申告書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。
art-71-52/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-42#art-71-52/par-1
When a remittance return under paragraph (2) of the preceding Article has been submitted, if the amount of the tax base or the tax amount relating to the remittance return differs from what the prefectural governor has found through investigation, the governor makes a reassessment of it.
machine translation, not official
**第二項** 道府県知事は、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。
art-71-52/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-42#art-71-52/par-2
If a special collection agent has not submitted a remittance return, the prefectural governor determines, through 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** 道府県知事は、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。
art-71-52/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-42#art-71-52/par-3
If the prefectural governor discovers through investigation that the amount of the tax base or the tax amount reassessed or determined pursuant to the provisions of the preceding two paragraphs or this paragraph is excessive or insufficient, the governor makes a reassessment of it.
machine translation, not official
**第四項** 道府県知事は、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-71-52/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-42#art-71-52/par-4
When the prefectural governor has made a reassessment or determination pursuant to the provisions of the preceding three paragraphs, the governor must notify the special collection agent of it without delay.
machine translation, not official
### 第七十一条の五十三（株式等譲渡所得割に係る不足金額及びその延滞金の徴収） — Collection of Shortfall Amounts Relating to the Share Transfer Income Levy and Delinquency Charges Thereon
caption: machine translation, not official
art-71-53 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-42#art-71-53
**第一項** 道府県の徴税吏員は、前条第一項から第三項まで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。以下本款において同じ。）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-71-53/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-42#art-71-53/par-1
When a reassessment or determination has been made pursuant to the provisions of paragraphs (1) through (3) of the preceding Article and 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 Subsection), a prefectural tax collection official must collect it, with the day on which one month has passed from the day on which the notice under paragraph (4) of that Article was given as the due date for payment.
machine translation, not official
**第二項** 前項の場合には、その不足金額に第七十一条の五十一第二項の納期限（納期限の延長があつたときは、その延長された納期限。第七十一条の六十第一項を除き、以下本款において同じ。）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額を加算して徴収しなければならない。
art-71-53/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-42#art-71-53/par-2
In the case referred to in the preceding paragraph, an amount of 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 referred to in the preceding paragraph or the period from the day following that due date for payment until the day on which one month has passed) in accordance with the number of days in the period from the day following the due date for payment under Article 71-51, paragraph (2) (where there has been an extension of the due date for payment, the extended due date for payment; the same applies hereinafter in this Subsection, except in Article 71-60, paragraph (1)) until the date of remittance must be added to it and collected.
machine translation, not official
**第三項** 道府県知事は、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理由があると認める場合には、前項の延滞金額を減免することができる。
art-71-53/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-42#art-71-53/par-3
When the prefectural governor finds that there are unavoidable reasons for a special collection agent having been subject to the reassessment or determination under the preceding Article, the governor may reduce or exempt the amount of delinquency charge referred to in the preceding paragraph.
machine translation, not official
### 第七十一条の五十四（納期限後に申告納入する株式等譲渡所得割に係る納入金の延滞金） — Delinquency Charges on Remittances of the Share Transfer Income Levy Filed and Remitted After the Due Date for Payment
caption: machine translation, not official
art-71-54 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-42#art-71-54
**第一項** 株式等譲渡所得割の特別徴収義務者は、第七十一条の五十一第二項の納期限後にその納入金を納入する場合には、当該納入金額に、その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（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納入しなければならない。
art-71-54/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-42#art-71-54/par-1
When a special collection agent for the share transfer income levy remits the remittance after the due date for payment under Article 71-51, paragraph (2), the agent must remit it with an amount of delinquency charge added, equivalent to the amount calculated by multiplying the amount of remittance by a rate of 14.6 percent per annum (7.3 percent per annum for the period from the day following that due date for payment until the day on which one month has passed) in accordance with the number of days in the period from the day following that due date for payment until the date of remittance.
machine translation, not official
**第二項** 道府県知事は、特別徴収義務者が第七十一条の五十一第二項の納期限までに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、前項の延滞金額を減免することができる。
art-71-54/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-42#art-71-54/par-2
When the prefectural governor finds that there are unavoidable reasons for a special collection agent not having remitted the remittance by the due date for payment under Article 71-51, paragraph (2), the governor may reduce or exempt the amount of delinquency charge referred to in the preceding paragraph.
machine translation, not official
### 第七十一条の五十五（株式等譲渡所得割に係る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 Remittances of the Share Transfer Income Levy
caption: machine translation, not official
art-71-55 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-55#art-71-55
**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、第三項ただし書又は第九項の規定の適用があるときを含む。次項において同じ。）において、第七十一条の五十二第一項又は第三項の規定による更正があつたときは、道府県知事は、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事由がないと認める場合には、当該更正による不足金額（次項において「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に相当する過少申告加算金額を徴収しなければならない。
art-71-55/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-55#art-71-55/par-1
In the case where a remittance return is filed by the deadline for filing the remittance return (including the case where it is filed after the deadline for filing the remittance return and the proviso to paragraph (3) or the provisions of paragraph (9) apply; the same applies in the following paragraph), when a reassessment under the provisions of Article 71-52, paragraph (1) or (3) has been made, the prefectural governor must, where finding that there were no justifiable grounds for the error in the amount of the tax base or the tax amount pertaining to the remittance return before that reassessment, collect an amount of additional charge for understatement equivalent to the amount calculated by multiplying the shortfall resulting from that reassessment (referred to as the "covered shortfall" in the following paragraph) by a rate of 10 percent.
machine translation, not official
**第二項** 前項の規定に該当する場合において、当該対象不足金額（当該更正前にその更正に係る株式等譲渡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事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、当該株式等譲渡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、同項に規定する過少申告加算金額は、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（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。
art-71-55/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-55#art-71-55/par-2
In the case falling under the provisions of the preceding paragraph, where the covered shortfall (where a reassessment was made before that reassessment with respect to the share transfer income levy pertaining to that reassessment, the amount obtained by adding the total of the shortfalls resulting from that earlier reassessment (where it has been found that there were justifiable grounds for the error in the amount of the tax base or the tax amount pertaining to the remittance return before that earlier reassessment, the amount after deducting the shortfall resulting from that earlier reassessment, and where there has been a change in the original disposition by a reassessment that reduces the amount to be remitted for that share transfer income levy, or by a ruling or judgment on a request for review of or an action concerning the reassessment, the amount after deducting the amount equivalent to the amount of the portion reduced thereby)) exceeds the greater of the amount equivalent to the tax amount pertaining to the remittance return in the case where it was filed by the deadline for filing the remittance return and 500,000 yen, the amount of additional charge for understatement prescribed in that paragraph is, notwithstanding the provisions of that paragraph, to be the amount obtained by adding, to the amount calculated pursuant to the provisions of that paragraph, the amount calculated by multiplying the amount equivalent to the portion exceeding that amount (where the covered shortfall is less than the amount equivalent to the portion exceeding that amount, the covered shortfall) by a rate of five percent.
machine translation, not official
**第三項** 次の各号のいずれかに該当する場合には、道府県知事は、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-71-55/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-55#art-71-55/par-3
In any of the following cases, the prefectural governor must collect an 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 each such 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七十一条の五十二第二項の規定による決定があつた場合
art-71-55/par-3/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-55#art-71-55/par-3/item-1
Where a remittance return is filed after the deadline for filing the remittance return, or where a determination under the provisions of Article 71-52, 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七十一条の五十二第一項又は第三項の規定による更正があつた場合
art-71-55/par-3/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-55#art-71-55/par-3/item-2
Where, after a remittance return was filed after the deadline for filing the remittance return, a reassessment under the provisions of Article 71-52, paragraph (1) or (3) has been made;
machine translation, not official
**三** 第七十一条の五十二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-71-55/par-3/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-55#art-71-55/par-3/item-3
Where, after a determination under the provisions of Article 71-52, paragraph (2) was made, a reassessment under the provisions of paragraph (3) of that Article has been made.
machine translation, not official
**第四項** 前項の規定に該当する場合（同項ただし書又は第九項の規定の適用がある場合を除く。次項及び第六項において同じ。）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株式等譲渡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七十一条の五十二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-71-55/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-55#art-71-55/par-4
In the case falling under the provisions of the preceding paragraph (excluding the case where the proviso to that paragraph or the provisions of paragraph (9) apply; the same applies in the following paragraph and paragraph (6)), 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 through a remittance return filed after the deadline for filing the remittance return for that share transfer income levy, made before the reassessment prescribed in those provisions, or through a reassessment or determination under the provisions of Article 71-52, paragraphs (1) through (3) (where there has been a change in the original disposition by a reassessment that reduces that tax amount to be remitted, or by a ruling or judgment on a request for review of or an action concerning the reassessment, the amount obtained by deducting the amount equivalent to the tax amount of the portion reduced thereby; 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 the provisions of that paragraph, to be the amount obtained by adding, to the amount calculated pursuant to the provisions of that paragraph, the amount calculated by multiplying the amount equivalent to the portion exceeding that amount (where the tax amount to be remitted prescribed in that paragraph is less than the amount equivalent to the portion exceeding that amount, that tax amount to be remitted) by a rate of five percent.
machine translation, not official
**第五項** 第三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（還付金の額に相当する税額を含む。）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-71-55/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-55#art-71-55/par-5
In the case falling under the provisions of paragraph (3), 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 (including the tax amount equivalent to the amount of refunds) before the remittance return, determination or reassessment prescribed in each item of that paragraph 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 that paragraph 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-71-55/par-5/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-55#art-71-55/par-5/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-71-55/par-5/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-55#art-71-55/par-5/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-71-55/par-5/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-55#art-71-55/par-5/item-3
The amount equivalent to the portion exceeding 3,000,000 yen: a rate of 30 percent
machine translation, not official
**第六項** 第三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、第三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-71-55/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-55#art-71-55/par-6
In the case falling under the provisions of paragraph (3), when any of the following items applies, the amount of additional charge for failure to file prescribed in that paragraph is, notwithstanding the preceding three paragraphs, to be the amount obtained by adding, to the amount calculated pursuant to those provisions, the amount calculated by multiplying the tax amount to be remitted prescribed in paragraph (3) 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株式等譲渡所得割について道府県知事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。）又は第七十一条の五十二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、株式等譲渡所得割について、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-71-55/par-6/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-55#art-71-55/par-6/item-1
Where, in respect of the share transfer income levy, an additional charge for failure to file (excluding one to which the provisions of the following paragraph apply; the same applies in the following item) or a substantial additional charge (referred to as "additional charge for failure to file, etc." in paragraph (3), item (i) of the following Article) has been collected during the period up to the day five years before, counted from the day preceding the day on which a remittance return was filed after the deadline for filing the remittance return (limited to filing made with foreseeing that a determination would be made by the prefectural governor following an investigation regarding the share transfer income levy pertaining to that remittance return; the same applies in the following item) or a reassessment or determination under the provisions of Article 71-52, paragraphs (1) through (3) was made;
machine translation, not official
**二** 納入申告書の提出期限後のその提出又は第七十一条の五十二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株式等譲渡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株式等譲渡所得割について、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-71-55/par-6/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-55#art-71-55/par-6/item-2
Where, in respect of a share transfer income levy for which the special collection obligation arose in the year immediately preceding, and the year before that preceding, the year containing the day on which the special collection obligation arose for the share transfer income levy pertaining to a remittance return filed after the deadline for filing the remittance return or a reassessment or determination under the provisions of Article 71-52, paragraphs (1) through (3), an additional charge for failure to file or a substantial additional charge (limited to one to which the provisions of paragraph (2) of the following Article apply) (hereinafter in this item and paragraph (3), item (ii) of the following Article referred to as "specified additional charge for failure to file, etc.") has been collected, or where it is found that a determination should be made concerning a specified additional charge for failure to file, etc.
machine translation, not official
**第七項** 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株式等譲渡所得割について道府県知事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三項に規定する不申告加算金額は、同項から第五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-71-55/par-7 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-55#art-71-55/par-7
In the case where a remittance return is filed after the deadline for filing the remittance return, if that filing was not made with foreseeing that a determination would be made by the prefectural governor following an investigation regarding the share transfer income levy pertaining to that remittance return, the amount of additional charge for failure to file prescribed in paragraph (3) pertaining to the tax amount pertaining to that remittance return is, notwithstanding the provisions of that paragraph through paragraph (5), to be the amount equivalent to the amount calculated by multiplying that tax amount by a rate of five percent.
machine translation, not official
**第八項** 道府県知事は、第一項の規定により徴収すべき過少申告加算金額又は第三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-71-55/par-8 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-55#art-71-55/par-8
When the prefectural governor has determined the amount of additional charge for understatement to be collected pursuant to the provisions of paragraph (1) or the amount of additional charge for failure to file to be collected pursuant to the provisions of paragraph (3), the prefectural governor must, without delay, notify the special collection agent thereof.
machine translation, not official
**第九項** 第三項の規定は、第七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-71-55/par-9 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-55#art-71-55/par-9
The provisions of paragraph (3) do not apply where a remittance return falling under the provisions of paragraph (7) has been submitted, if the submission was made in a case specified by Cabinet Order as a case in which it is found that there was an intention to submit it by the deadline for filing the remittance return, and was made by the day on which one month has passed from the deadline for filing the remittance return.
machine translation, not official
### 第七十一条の五十六（株式等譲渡所得割に係る納入金の重加算金） — Substantial Additional Charges on Remittances of the Share Transfer Income Levy
caption: machine translation, not official
art-71-56 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-55#art-71-56
**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、道府県知事は、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額（同条第二項の規定の適用がある場合には、同項の規定による加算後の金額）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-71-56/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-55#art-71-56/par-1
In the case falling under the provisions of paragraph (1) of the preceding Article, where a special collection agent has concealed or disguised all or part of the facts that are to form the basis for calculating the amount of the tax base, and has filed a remittance return or a written request for reassessment prescribed in Article 20-9-3, paragraph (3) (referred to as "written request for reassessment" in the following paragraph) based on the concealed or disguised facts, the prefectural governor must, as provided by Cabinet Order, collect, in place of the amount of additional charge for understatement prescribed in paragraph (1) of the preceding Article (where the provisions of paragraph (2) of that Article apply, the amount after the addition under the provisions of that paragraph), the amount of substantial additional charge equivalent to the amount calculated by multiplying the shortfall resulting from the reassessment that is to form the basis for its calculation by a rate of 35 percent.
machine translation, not official
**第二項** 前条第三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、道府県知事は、同項に規定する不申告加算金額に代えて、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-71-56/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-55#art-71-56/par-2
In the case falling under the provisions of paragraph (3) of the preceding Article (excluding the case where the proviso to that paragraph applies), where a special collection agent has concealed or disguised all or part of the facts that are to form the basis for calculating the amount of the tax base, and, based on the concealed or disguised facts, has not filed the remittance return by the deadline for filing the remittance return, or has filed it after the deadline for filing the remittance return, or has filed a written request for reassessment, the prefectural governor must collect, in place of the amount of additional charge for failure to file prescribed in that paragraph, the amount of substantial additional charge equivalent to the amount calculated by multiplying the tax amount that is to form the basis for its 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-71-56/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-55#art-71-56/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七十一条の五十二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、株式等譲渡所得割について、不申告加算金等を徴収されたことがある場合
art-71-56/par-3/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-55#art-71-56/par-3/item-1
Where, based on the concealed or disguised facts that are to form the basis for calculating the amount of the tax base prescribed in the preceding two paragraphs, an additional charge for failure to file, etc. has been collected in respect of the share transfer income levy during the period up to the day five years before, counted from the day preceding the day on which a remittance return was filed after the deadline for filing the remittance return or a reassessment or determination under the provisions of Article 71-52, paragraphs (1) through (3) was made;
machine translation, not official
**二** 納入申告書の提出期限後のその提出又は第七十一条の五十二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株式等譲渡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株式等譲渡所得割について、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-71-56/par-3/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-55#art-71-56/par-3/item-2
Where, in respect of a share transfer income levy for which the special collection obligation arose in the year immediately preceding, and the year before that preceding, the year containing the day on which the special collection obligation arose for the share transfer income levy pertaining to a remittance return filed after the deadline for filing the remittance return or a reassessment or determination under the provisions of Article 71-52, paragraphs (1) through (3), a specified additional charge for failure to file, etc. has been collected, or where it is found that a determination should be made concerning a specified additional charge for failure to file, etc.
machine translation, not official
**第四項** 道府県知事は、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七項に規定する事由があるときは、当該納入申告書に係る税額を基礎として計算した重加算金額を徴収しない。
art-71-56/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-55#art-71-56/par-4
Where the prefectural governor finds that a case falls under the preceding two paragraphs and the circumstances prescribed in paragraph (7) of the preceding Article exist with respect to the filing of the remittance return, the prefectural governor does not collect the amount of substantial additional charge calculated on the basis of the tax amount pertaining to that remittance return.
machine translation, not official
**第五項** 道府県知事は、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-71-56/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-55#art-71-56/par-5
When a prefectural governor has determined the amount of substantial additional charge to be collected under paragraph (1) or (2), the governor must notify the special collection agent of it without delay.
machine translation, not official
### 第七十一条の五十七（株式等譲渡所得割の脱税に関する罪） — Offenses Concerning Evasion of the Share Transfer Income Levy
caption: machine translation, not official
art-71-57 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-57#art-71-57
**第一項** 第七十一条の五十一第二項の規定により徴収して納入すべき株式等譲渡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-71-57/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-57#art-71-57/par-1
Where a person fails to remit all or part of the remittance of the share transfer income levy to be collected and remitted pursuant to the provisions of Article 71-51, 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** 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-71-57/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-57#art-71-57/par-2
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
**第三項** 法人の代表者又は代理人、使用人その他の従業者が、その法人の業務又は財産に関して第一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-71-57/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-57#art-71-57/par-3
Where a representative of a corporation or an agent, employee, or other worker has committed the violation referred to in paragraph (1) 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
**第四項** 前項の規定により第一項の違反行為につき法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-71-57/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-57#art-71-57/par-4
The period of prescription in the case where a fine is imposed on a corporation under the preceding paragraph for the violation referred to in paragraph (1) is governed by the period of prescription for the offense referred to in that paragraph.
machine translation, not official
## 第三目 督促及び滞納処分 — Division 3 Demand and Delinquent Tax Collection Procedures
heading: machine translation, not official
ch-2/sec-1/subsec-6/div-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-57#ch-2/sec-1/subsec-6/div-3
### 第七十一条の五十八（株式等譲渡所得割に係る督促） — Demand for the Share Transfer Income Levy
caption: machine translation, not official
art-71-58 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-57#art-71-58
**第一項** 特別徴収義務者が納期限（第七十一条の五十二第一項から第三項までの規定による更正又は決定があつた場合には、第七十一条の五十三第一項の納期限。以下本款において同じ。）までに株式等譲渡所得割に係る地方団体の徴収金を完納しない場合には、道府県の徴税吏員は、納期限後二十日以内に、督促状を発しなければならない。ただし、繰上徴収をする場合には、この限りでない。
art-71-58/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-57#art-71-58/par-1
When a special collection agent fails to pay in full the local government levies related to the share transfer income levy by the due date for payment (where a reassessment or determination under the provisions of Article 71-52, paragraphs (1) through (3) has been made, the due date for payment under Article 71-53, paragraph (1); the same applies hereinafter in this Subsection), a prefectural 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** 特別の事情がある道府県においては、当該道府県の条例で前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-71-58/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-57#art-71-58/par-2
A prefecture in special circumstances may, by a Prefectural Ordinance of that prefecture, provide for a period different from the period prescribed in the preceding paragraph.
machine translation, not official
### 第七十一条の五十九（株式等譲渡所得割に係る督促手数料） — Demand Fees on the Share Transfer Income Levy
caption: machine translation, not official
art-71-59 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-57#art-71-59
**第一項** 道府県の徴税吏員は、督促状を発した場合には、当該道府県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-71-59/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-57#art-71-59/par-1
When a prefectural tax collection official has issued a demand letter, the official may collect a fee in accordance with the Prefectural Ordinance of the prefecture concerned.
machine translation, not official
### 第七十一条の六十（株式等譲渡所得割に係る滞納処分） — Delinquent Tax Collection Procedures for the Share Transfer Income Levy
caption: machine translation, not official
art-71-60 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-57#art-71-60
**第一項** 株式等譲渡所得割に係る滞納者が次の各号のいずれかに該当するときは、道府県の徴税吏員は、当該株式等譲渡所得割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-71-60/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-57#art-71-60/par-1
When a person delinquent in payment related to the share transfer income levy falls under any of the following items, a prefectural tax collection official must seize the property of the person delinquent in payment with respect to the local government levies related to that share transfer income levy:
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株式等譲渡所得割に係る地方団体の徴収金を完納しないとき。
art-71-60/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-57#art-71-60/par-1/item-1
Where the person delinquent in payment has received a demand and fails to pay in full the local government levies related to the share transfer income levy pertaining to that demand by the day on which 10 days have passed counting from the day on which the demand letter was issued;
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株式等譲渡所得割に係る地方団体の徴収金を完納しないとき。
art-71-60/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-57#art-71-60/par-1/item-2
Where the person delinquent in payment fails to pay in full the local government levies related to the share transfer income levy by the due date for payment designated by the notice pertaining 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、「納入の催告書」とする。
art-71-60/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-57#art-71-60/par-2
When 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 to remit".
machine translation, not official
**第三項** 株式等譲渡所得割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いずれかに該当する事実が生じたときは、道府県の徴税吏員は、直ちにその財産を差し押えることができる。
art-71-60/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-57#art-71-60/par-3
Where, by the day on which the 10 days prescribed in paragraph (1), item (i) have passed after the due date for payment of the local government levies related to the share transfer income levy, a fact falling under any item of Article 13-2, paragraph (1) has arisen with respect to a person delinquent in payment who has received a demand, a prefectural tax collection official may seize that person's property immediately.
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、道府県の徴税吏員は、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株式等譲渡所得割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、滞納に係る株式等譲渡所得割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-71-60/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-57#art-71-60/par-4
Where compulsory liquidation procedure has been carried out with respect to the property of a person delinquent in payment, a prefectural tax collection official must make a request for share distribution, with respect to the local government levies related to the share transfer income levy in arrears, to the enforcement agency (in the case of making a request for share distribution of local government levies related to the share transfer income levy pertaining to a claim listed in Article 114, item (i) of the Bankruptcy Act, the court handling the bankruptcy case pertaining to that request for share distribution).
machine translation, not official
**第五項** 道府県の徴税吏員は、第一項から第三項までの規定により差押え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、既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えがされているときは、当該財産についての交付要求は、参加差押えによりすることができる。
art-71-60/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-57#art-71-60/par-5
When a prefectural tax collection official is able to make a seizure under paragraphs (1) through (3), and property of a person delinquent in payment set out 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 other local government levies or national taxes, or by a disposition governed by the rules of those delinquent tax collection procedures, the request for share distribution for that property may be made by participatory seizure.
machine translation, not official
**第六項** 前各項に定めるもののほか、株式等譲渡所得割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-71-60/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-57#art-71-60/par-6
Beyond what is provided for in the preceding paragraphs, the delinquent tax collection procedure for the local government levies related to the share transfer income levy is carried out in accordance with the rules for the delinquent tax collection procedure under the National Tax Collection Act.
machine translation, not official
**第七項** 前各項の規定による処分は、当該道府県の区域外においても行うことができる。
art-71-60/par-7 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-57#art-71-60/par-7
Dispositions under the preceding paragraphs may also be carried out outside the area of the prefecture concerned.
machine translation, not official
### 第七十一条の六十一（株式等譲渡所得割に係る滞納処分に関する罪） — Offenses Concerning Delinquent Tax Collection Procedures for the Share Transfer Income Levy
caption: machine translation, not official
art-71-61 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-57#art-71-61
**第一項** 株式等譲渡所得割の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、若しくは道府県の不利益に処分し、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-71-61/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-57#art-71-61/par-1
When a special collection agent for the share transfer income levy, for the purpose of evading the execution of a delinquent tax collection procedure, conceals or damages the property or disposes of it to the detriment of the prefecture, performs an act of falsely increasing the encumbrances on that property, or alters its current state and thereby reduces the value of that property or performs an act of increasing the expenses for the delinquent tax collection procedure relating to it, that person 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** 特別徴収義務者の財産を占有する第三者が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-71-61/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-57#art-71-61/par-2
The same applies where a third party in possession of the property of a special collection agent commits an act referred to in the preceding paragraph for the purpose of enabling the special collection agent to evade the execution of a 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-71-61/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-57#art-71-61/par-3
If a person, knowing the circumstances, becomes the counterparty of the special collection agent or of the third party in possession of the property in an act referred to in the preceding two paragraphs, the person who committed 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-71-61/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-57#art-71-61/par-4
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 three paragraphs in connection with the business or property of that corporation or individual, in addition to punishing the offender, the fine prescribed in the relevant paragraph is to be imposed on that corporation or individual.
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-71-61/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-57#art-71-61/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
### 第七十一条の六十二（国税徴収法の例による株式等譲渡所得割に係る滞納処分に関する検査拒否等の罪） — Offenses of Refusing Inspection, etc. Concerning Delinquent Tax Collection Procedures for the Share Transfer Income Levy Following the National Tax Collection Act
caption: machine translation, not official
art-71-62 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-57#art-71-62
**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-71-62/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-57#art-71-62/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** 第七十一条の六十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道府県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-71-62/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-57#art-71-62/par-1/item-1
in the case referred to in Article 71-60, paragraph (6), where a person fails to answer, or makes a false statement in response to, a question put by a prefectural tax collection official, conducted in accordance with the rules of Article 141 of the National Tax Collection Act;
machine translation, not official
**二** 第七十一条の六十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道府県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-71-62/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-57#art-71-62/par-1/item-2
in the case referred to in Article 71-60, paragraph (6), where a person refuses, obstructs, or evades an inspection by a prefectural tax collection official, conducted in accordance with the rules of Article 141 of the National Tax Collection Act, of books and documents (meaning the books and documents prescribed in that Article; the same applies in the following item) or other articles;
machine translation, not official
**三** 第七十一条の六十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道府県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-71-62/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-57#art-71-62/par-1/item-3
in the case referred to in Article 71-60, paragraph (6), where a person, without justifiable grounds, fails to comply with a request by a prefectural tax collection official, made in accordance with the rules of Article 141 of the National Tax Collection Act, for the presentation or submission of articles, 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-71-62/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-57#art-71-62/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-71-62/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-57#art-71-62/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
### 第七十一条の六十三（国税徴収法の例による株式等譲渡所得割に係る滞納処分に関する虚偽の陳述の罪） — Offense of False Statements Concerning Delinquent Tax Collection Procedures for the Share Transfer Income Levy Following the National Tax Collection Act
caption: machine translation, not official
art-71-63 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-57#art-71-63
**第一項** 第七十一条の六十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。）の規定の例により道府県知事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-71-63/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-57#art-71-63/par-1
A person who, in the case referred to in Article 71-60, paragraph (6), makes a false statement on matters to be stated to the prefectural governor in accordance with the rules of Article 99-2 of the National Tax Collection Act (including as applied mutatis mutandis pursuant to Article 109, paragraph (4) of that Act) is to be punished by imprisonment for not more than six months or a fine of not more than 500,000 yen.
machine translation, not official
### 第七十一条の六十四から第七十一条の六十六まで 〔削除 / repealed〕
art-71-64-to-71-66 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-57#art-71-64-to-71-66
**第一項** 削除
art-71-64-to-71-66/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-57#art-71-64-to-71-66/par-1
## 第四目 市町村に対する交付 — Division 4 Grants to Municipalities
heading: machine translation, not official
ch-2/sec-1/subsec-6/div-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-57#ch-2/sec-1/subsec-6/div-4
### 第七十一条の六十七
art-71-67 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-57#art-71-67
**第一項** 道府県は、当該道府県に納入された株式等譲渡所得割額に相当する額に政令で定める率を乗じて得た額の五分の三に相当する額を、政令で定めるところにより、当該道府県内の市町村（特別区を含む。以下この条において同じ。）に対し、当該市町村に係る個人の道府県民税の額を基礎として政令で定めるところにより計算した額で按分して交付するものとする。
art-71-67/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-57#art-71-67/par-1
A prefecture is to distribute, as provided by Cabinet Order, an amount equivalent to three fifths of the amount obtained by multiplying the amount equivalent to the share transfer income levy amount remitted to that prefecture by the rate specified by Cabinet Order, to the municipalities (including special wards; the same applies hereinafter in this Article) within that prefecture, apportioned by the amount calculated, as provided by Cabinet Order, on the basis of the amount of the individual prefectural inhabitant tax pertaining to each municipality.
machine translation, not official
**第二項** 前項の当該市町村に係る個人の道府県民税の額は、総務省令で定めるところにより算定するものとする。
art-71-67/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-57#art-71-67/par-2
The amount of individual prefectural inhabitant tax relating to the municipality referred to in the preceding paragraph is to be calculated as provided by Order of the Ministry of Internal Affairs and Communications.
machine translation, not official
---
## Cites
- art-23/par-1/item-3/sub-1: この項 → 地方税法 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-23#art-23/par-1
- art-23/par-1/item-3/sub-1: 第五十三条 → 地方税法 第五十三条 (Article 53), art-53 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53
- art-23/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/ja/corporation-tax-act/art-141/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-141/par-1/item-1
- art-23/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/ja/corporation-tax-act/art-141/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-141/par-1/item-1
- art-23/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/ja/corporation-tax-act/art-15-2 · https://japanlaw.org/l/340AC0000000034/art-15-2
- art-23/par-1/item-4/sub-1: この号 → 地方税法 第二十三条第一項第四号 (Article 23, paragraph (1), item (iv)), art-23/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-23#art-23/par-1/item-4
- art-23/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/ja/corporation-tax-act/art-82-3/par-1 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-1
- art-23/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/ja/corporation-tax-act/art-82-11/par-1 · https://japanlaw.org/l/340AC0000000034/art-82-11/par-1
- art-23/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/ja/corporation-tax-act/art-82-19/par-1 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-1
- art-23/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/ja/corporation-tax-act/art-68 · https://japanlaw.org/l/340AC0000000034/art-68
- art-23/par-1/item-4/sub-1: 租税特別措置法（昭和三十二年法律第二十六号）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/ja/special-taxation-measures-act/art-3-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-3-3/par-5
- art-23/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/ja/special-taxation-measures-act/art-6/par-3 · https://japanlaw.org/l/332AC0000000026/art-6/par-3
- art-23/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/ja/special-taxation-measures-act/art-8-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-8-3/par-5
- art-23/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/ja/special-taxation-measures-act/art-9-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-9-2/par-4
- art-23/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/ja/special-taxation-measures-act/art-9-3-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-9-3-2/par-7
- art-23/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/ja/special-taxation-measures-act/art-41-9/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-9/par-4
- art-23/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/ja/special-taxation-measures-act/art-41-12/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-12/par-4
- art-23/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/ja/special-taxation-measures-act/art-41-12-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-7
- art-23/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/ja/corporation-tax-act/art-69 · https://japanlaw.org/l/340AC0000000034/art-69
- art-23/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/ja/special-taxation-measures-act/art-66-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-1
- art-23/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/ja/special-taxation-measures-act/art-66-9-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-9-3/par-1
- art-23/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/ja/corporation-tax-act/art-69-2 · https://japanlaw.org/l/340AC0000000034/art-69-2
- art-23/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/ja/special-taxation-measures-act/art-9-6/par-4 · https://japanlaw.org/l/332AC0000000026/art-9-6/par-4
- art-23/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/ja/special-taxation-measures-act/art-9-6-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-9-6-2/par-4
- art-23/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/ja/special-taxation-measures-act/art-9-6-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-9-6-3/par-4
- art-23/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/ja/special-taxation-measures-act/art-9-6-4/par-4 · https://japanlaw.org/l/332AC0000000026/art-9-6-4/par-4
- art-23/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/ja/corporation-tax-act/art-70 · https://japanlaw.org/l/340AC0000000034/art-70
- art-23/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/ja/special-taxation-measures-act/art-42-4 · https://japanlaw.org/l/332AC0000000026/art-42-4
- art-23/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/ja/special-taxation-measures-act/art-42-4-2 · https://japanlaw.org/l/332AC0000000026/art-42-4-2
- art-23/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/ja/special-taxation-measures-act/art-42-10 · https://japanlaw.org/l/332AC0000000026/art-42-10
- art-23/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/ja/special-taxation-measures-act/art-42-10/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-10/par-1
- art-23/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/ja/special-taxation-measures-act/art-42-10/par-3 · https://japanlaw.org/l/332AC0000000026/art-42-10/par-3
- art-23/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/ja/special-taxation-measures-act/art-42-10/par-4 · https://japanlaw.org/l/332AC0000000026/art-42-10/par-4
- art-23/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/ja/special-taxation-measures-act/art-42-10/par-7 · https://japanlaw.org/l/332AC0000000026/art-42-10/par-7
- art-23/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/ja/special-taxation-measures-act/art-42-11 · https://japanlaw.org/l/332AC0000000026/art-42-11
- art-23/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/ja/special-taxation-measures-act/art-42-11/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-11/par-1
- art-23/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/ja/special-taxation-measures-act/art-42-11/par-3 · https://japanlaw.org/l/332AC0000000026/art-42-11/par-3
- art-23/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/ja/special-taxation-measures-act/art-42-11/par-4 · https://japanlaw.org/l/332AC0000000026/art-42-11/par-4
- art-23/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/ja/special-taxation-measures-act/art-42-11/par-5 · https://japanlaw.org/l/332AC0000000026/art-42-11/par-5
- art-23/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/ja/special-taxation-measures-act/art-42-11/par-8 · https://japanlaw.org/l/332AC0000000026/art-42-11/par-8
- art-23/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/ja/special-taxation-measures-act/art-42-11-2 · https://japanlaw.org/l/332AC0000000026/art-42-11-2
- art-23/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/ja/special-taxation-measures-act/art-42-11-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-11-2/par-1
- art-23/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/ja/special-taxation-measures-act/art-42-11-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-42-11-2/par-3
- art-23/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/ja/special-taxation-measures-act/art-42-11-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-42-11-2/par-4
- art-23/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/ja/special-taxation-measures-act/art-42-11-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-42-11-2/par-7
- art-23/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/ja/special-taxation-measures-act/art-42-12 · https://japanlaw.org/l/332AC0000000026/art-42-12
- art-23/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/ja/special-taxation-measures-act/art-42-12/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-12/par-1
- art-23/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/ja/special-taxation-measures-act/art-42-12/par-3 · https://japanlaw.org/l/332AC0000000026/art-42-12/par-3
- art-23/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/ja/special-taxation-measures-act/art-42-12/par-4 · https://japanlaw.org/l/332AC0000000026/art-42-12/par-4
- art-23/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/ja/special-taxation-measures-act/art-42-12/par-5 · https://japanlaw.org/l/332AC0000000026/art-42-12/par-5
- art-23/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/ja/special-taxation-measures-act/art-42-12/par-8 · https://japanlaw.org/l/332AC0000000026/art-42-12/par-8
- art-23/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/ja/special-taxation-measures-act/art-42-12-2 · https://japanlaw.org/l/332AC0000000026/art-42-12-2
- art-23/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/ja/special-taxation-measures-act/art-42-12-5 · https://japanlaw.org/l/332AC0000000026/art-42-12-5
- art-23/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/ja/special-taxation-measures-act/art-42-12-6 · https://japanlaw.org/l/332AC0000000026/art-42-12-6
- art-23/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/ja/special-taxation-measures-act/art-42-12-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-1
- art-23/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/ja/special-taxation-measures-act/art-42-12-6/par-10 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-10
- art-23/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/ja/special-taxation-measures-act/art-42-12-6/par-11 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-11
- art-23/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/ja/special-taxation-measures-act/art-42-12-6/par-9 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-9
- art-23/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/ja/special-taxation-measures-act/art-42-12-6/par-19 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-19
- art-23/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/ja/special-taxation-measures-act/art-42-12-7 · https://japanlaw.org/l/332AC0000000026/art-42-12-7
- art-23/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/ja/special-taxation-measures-act/art-42-12-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-12-7/par-1
- art-23/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/ja/special-taxation-measures-act/art-42-12-7/par-5 · https://japanlaw.org/l/332AC0000000026/art-42-12-7/par-5
- art-23/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/ja/special-taxation-measures-act/art-42-12-7/par-6 · https://japanlaw.org/l/332AC0000000026/art-42-12-7/par-6
- art-23/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/ja/special-taxation-measures-act/art-42-12-7/par-8 · https://japanlaw.org/l/332AC0000000026/art-42-12-7/par-8
- art-23/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/ja/special-taxation-measures-act/art-42-12-7/par-9 · https://japanlaw.org/l/332AC0000000026/art-42-12-7/par-9
- art-23/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/ja/special-taxation-measures-act/art-42-12-7/par-12 · https://japanlaw.org/l/332AC0000000026/art-42-12-7/par-12
- art-23/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/ja/special-taxation-measures-act/art-66-7 · https://japanlaw.org/l/332AC0000000026/art-66-7
- art-23/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/ja/special-taxation-measures-act/art-66-7/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-2
- art-23/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/ja/special-taxation-measures-act/art-66-7/par-6 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-6
- art-23/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/ja/special-taxation-measures-act/art-66-7/par-10 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-10
- art-23/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/ja/special-taxation-measures-act/art-66-7/par-11 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-11
- art-23/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/ja/special-taxation-measures-act/art-66-7/par-12 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-12
- art-23/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/ja/special-taxation-measures-act/art-66-7/par-13 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-13
- art-23/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/ja/special-taxation-measures-act/art-66-9-3 · https://japanlaw.org/l/332AC0000000026/art-66-9-3
- art-23/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/ja/special-taxation-measures-act/art-66-9-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-9-3/par-2
- art-23/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/ja/special-taxation-measures-act/art-66-9-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-66-9-3/par-5
- art-23/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/ja/special-taxation-measures-act/art-66-9-3/par-10 · https://japanlaw.org/l/332AC0000000026/art-66-9-3/par-10
- art-23/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/ja/special-taxation-measures-act/art-66-9-3/par-11 · https://japanlaw.org/l/332AC0000000026/art-66-9-3/par-11
- art-23/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/ja/special-taxation-measures-act/art-66-9-3/par-12 · https://japanlaw.org/l/332AC0000000026/art-66-9-3/par-12
- art-23/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/ja/special-taxation-measures-act/art-66-9-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-66-9-3/par-9
- art-23/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/ja/corporation-tax-act/art-145-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-145-2/par-1
- art-23/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/ja/corporation-tax-act/art-145-6/par-1 · https://japanlaw.org/l/340AC0000000034/art-145-6/par-1
- art-23/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/ja/corporation-tax-act/art-144 · https://japanlaw.org/l/340AC0000000034/art-144
- art-23/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/ja/special-taxation-measures-act/art-9-3-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-9-3-2/par-7
- art-23/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/ja/special-taxation-measures-act/art-41-9/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-9/par-4
- art-23/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/ja/special-taxation-measures-act/art-41-12/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-12/par-4
- art-23/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/ja/special-taxation-measures-act/art-41-12-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-7
- art-23/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/ja/special-taxation-measures-act/art-41-22/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-22/par-2
- art-23/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/ja/corporation-tax-act/art-68 · https://japanlaw.org/l/340AC0000000034/art-68
- art-23/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/ja/corporation-tax-act/art-144-2 · https://japanlaw.org/l/340AC0000000034/art-144-2
- art-23/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/ja/corporation-tax-act/art-144-2-2 · https://japanlaw.org/l/340AC0000000034/art-144-2-2
- art-23/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/ja/special-taxation-measures-act/art-9-6/par-4 · https://japanlaw.org/l/332AC0000000026/art-9-6/par-4
- art-23/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/ja/special-taxation-measures-act/art-9-6-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-9-6-2/par-4
- art-23/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/ja/special-taxation-measures-act/art-9-6-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-9-6-3/par-4
- art-23/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/ja/special-taxation-measures-act/art-9-6-4/par-4 · https://japanlaw.org/l/332AC0000000026/art-9-6-4/par-4
- art-23/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/ja/special-taxation-measures-act/art-42-4 · https://japanlaw.org/l/332AC0000000026/art-42-4
- art-23/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/ja/special-taxation-measures-act/art-42-4-2 · https://japanlaw.org/l/332AC0000000026/art-42-4-2
- art-23/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/ja/special-taxation-measures-act/art-42-10 · https://japanlaw.org/l/332AC0000000026/art-42-10
- art-23/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/ja/special-taxation-measures-act/art-42-10/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-10/par-1
- art-23/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/ja/special-taxation-measures-act/art-42-10/par-3 · https://japanlaw.org/l/332AC0000000026/art-42-10/par-3
- art-23/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/ja/special-taxation-measures-act/art-42-10/par-4 · https://japanlaw.org/l/332AC0000000026/art-42-10/par-4
- art-23/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/ja/special-taxation-measures-act/art-42-10/par-7 · https://japanlaw.org/l/332AC0000000026/art-42-10/par-7
- art-23/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/ja/special-taxation-measures-act/art-42-11 · https://japanlaw.org/l/332AC0000000026/art-42-11
- art-23/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/ja/special-taxation-measures-act/art-42-11/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-11/par-1
- art-23/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/ja/special-taxation-measures-act/art-42-11/par-3 · https://japanlaw.org/l/332AC0000000026/art-42-11/par-3
- art-23/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/ja/special-taxation-measures-act/art-42-11/par-4 · https://japanlaw.org/l/332AC0000000026/art-42-11/par-4
- art-23/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/ja/special-taxation-measures-act/art-42-11/par-5 · https://japanlaw.org/l/332AC0000000026/art-42-11/par-5
- art-23/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/ja/special-taxation-measures-act/art-42-11/par-8 · https://japanlaw.org/l/332AC0000000026/art-42-11/par-8
- art-23/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/ja/special-taxation-measures-act/art-42-11-2 · https://japanlaw.org/l/332AC0000000026/art-42-11-2
- art-23/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/ja/special-taxation-measures-act/art-42-11-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-11-2/par-1
- art-23/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/ja/special-taxation-measures-act/art-42-11-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-42-11-2/par-3
- art-23/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/ja/special-taxation-measures-act/art-42-11-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-42-11-2/par-4
- art-23/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/ja/special-taxation-measures-act/art-42-11-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-42-11-2/par-7
- art-23/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/ja/special-taxation-measures-act/art-42-12 · https://japanlaw.org/l/332AC0000000026/art-42-12
- art-23/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/ja/special-taxation-measures-act/art-42-12/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-12/par-1
- art-23/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/ja/special-taxation-measures-act/art-42-12/par-3 · https://japanlaw.org/l/332AC0000000026/art-42-12/par-3
- art-23/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/ja/special-taxation-measures-act/art-42-12/par-4 · https://japanlaw.org/l/332AC0000000026/art-42-12/par-4
- art-23/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/ja/special-taxation-measures-act/art-42-12/par-5 · https://japanlaw.org/l/332AC0000000026/art-42-12/par-5
- art-23/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/ja/special-taxation-measures-act/art-42-12/par-8 · https://japanlaw.org/l/332AC0000000026/art-42-12/par-8
- art-23/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/ja/special-taxation-measures-act/art-42-12-2 · https://japanlaw.org/l/332AC0000000026/art-42-12-2
- art-23/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/ja/special-taxation-measures-act/art-42-12-5 · https://japanlaw.org/l/332AC0000000026/art-42-12-5
- art-23/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/ja/special-taxation-measures-act/art-42-12-6 · https://japanlaw.org/l/332AC0000000026/art-42-12-6
- art-23/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/ja/special-taxation-measures-act/art-42-12-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-1
- art-23/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/ja/special-taxation-measures-act/art-42-12-6/par-10 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-10
- art-23/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/ja/special-taxation-measures-act/art-42-12-6/par-11 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-11
- art-23/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/ja/special-taxation-measures-act/art-42-12-6/par-9 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-9
- art-23/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/ja/special-taxation-measures-act/art-42-12-6/par-19 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-19
- art-23/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/ja/special-taxation-measures-act/art-42-12-7 · https://japanlaw.org/l/332AC0000000026/art-42-12-7
- art-23/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/ja/special-taxation-measures-act/art-42-12-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-12-7/par-1
- art-23/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/ja/special-taxation-measures-act/art-42-12-7/par-5 · https://japanlaw.org/l/332AC0000000026/art-42-12-7/par-5
- art-23/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/ja/special-taxation-measures-act/art-42-12-7/par-6 · https://japanlaw.org/l/332AC0000000026/art-42-12-7/par-6
- art-23/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/ja/special-taxation-measures-act/art-42-12-7/par-8 · https://japanlaw.org/l/332AC0000000026/art-42-12-7/par-8
- art-23/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/ja/special-taxation-measures-act/art-42-12-7/par-9 · https://japanlaw.org/l/332AC0000000026/art-42-12-7/par-9
- art-23/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/ja/special-taxation-measures-act/art-42-12-7/par-12 · https://japanlaw.org/l/332AC0000000026/art-42-12-7/par-12
- art-23/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/ja/corporation-tax-act/art-141/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-141/par-1/item-1
- art-23/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/ja/corporation-tax-act/art-141/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-141/par-1/item-1
- art-23/par-1/item-4-2/sub-1: 第五十三条第一項 → 地方税法 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-1
- art-23/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/ja/corporation-tax-act/art-2/par-1/item-16 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-16
- art-23/par-1/item-4-2/sub-1/sub2-1: 会社法（平成十七年法律第八十六号）第四百四十六条 → 会社法 第四百四十六条 (Article 446), art-446 — https://japanlaw.org/ja/companies-act/art-446 · https://japanlaw.org/l/417AC0000000086/art-446
- art-23/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/ja/companies-act/art-447 · https://japanlaw.org/l/417AC0000000086/art-447
- art-23/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/ja/companies-act/art-448 · https://japanlaw.org/l/417AC0000000086/art-448
- art-23/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/ja/companies-act/art-450 · https://japanlaw.org/l/417AC0000000086/art-450
- art-23/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/ja/companies-act/art-448/par-1/item-2 · https://japanlaw.org/l/417AC0000000086/art-448/par-1/item-2
- art-23/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/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-60#art-64
- art-23/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/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-10/from-art-280#art-289/par-1
- art-23/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-23/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/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-3-3#art-46
- art-23/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/ja/companies-act/art-446 · https://japanlaw.org/l/417AC0000000086/art-446
- art-23/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/ja/companies-act/art-447 · https://japanlaw.org/l/417AC0000000086/art-447
- art-23/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/ja/companies-act/art-448 · https://japanlaw.org/l/417AC0000000086/art-448
- art-23/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/ja/companies-act/art-452 · https://japanlaw.org/l/417AC0000000086/art-452
- art-23/par-1/item-4-2/sub-2: 第五十三条第一項 → 地方税法 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-1
- art-23/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/ja/corporation-tax-act/art-71/par-1 · https://japanlaw.org/l/340AC0000000034/art-71/par-1
- art-23/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/ja/corporation-tax-act/art-72/par-1 · https://japanlaw.org/l/340AC0000000034/art-72/par-1
- art-23/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/ja/corporation-tax-act/art-144-3/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-3/par-1
- art-23/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/ja/corporation-tax-act/art-144-4/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-4/par-1
- art-23/par-1/item-4-2/sub-2: 第五十三条第二項 → 地方税法 第五十三条第二項 (Article 53, paragraph (2)), art-53/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-2
- art-23/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/ja/corporation-tax-act/art-2/par-1/item-16 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-16
- art-23/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/ja/income-tax-act/art-28/par-1 · https://japanlaw.org/l/340AC0000000033/art-28/par-1
- art-23/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/ja/income-tax-act/art-30/par-1 · https://japanlaw.org/l/340AC0000000033/art-30/par-1
- art-23/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/ja/income-tax-act/art-31 · https://japanlaw.org/l/340AC0000000033/art-31
- art-23/par-1/item-7: 第三十二条第三項 → 地方税法 第三十二条第三項 (Article 32, paragraph (3)), art-32/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-32#art-32/par-3
- art-23/par-1/item-7: 同条第四項 → 地方税法 第三十二条第四項 (Article 32, paragraph (4)), art-32/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-32#art-32/par-4
- art-23/par-1/item-7: この条 → 地方税法 第二十三条 (Article 23), art-23 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-23#art-23
- art-23/par-1/item-7: 第四十五条の三 → 地方税法 第四十五条の三 (Article 45-3), art-45-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-2#art-45-3
- art-23/par-1/item-9: 児童福祉法（昭和二十二年法律第百六十四号）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-23/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-23/par-1/item-9: 老人福祉法（昭和三十八年法律第百三十三号）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-23/par-1/item-9: 第三十二条第三項 → 地方税法 第三十二条第三項 (Article 32, paragraph (3)), art-32/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-32#art-32/par-3
- art-23/par-1/item-9: 同条第四項 → 地方税法 第三十二条第四項 (Article 32, paragraph (4)), art-32/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-32#art-32/par-4
- art-23/par-1/item-13: 第三十二条第八項 → 地方税法 第三十二条第八項 (Article 32, paragraph (8)), art-32/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-32#art-32/par-8
- art-23/par-1/item-13: 第九項 → 地方税法 第三十二条第九項 (Article 32, paragraph (9)), art-32/par-9 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-32#art-32/par-9
- art-23/par-1/item-13: 同条第一項 → 地方税法 第三十二条第一項 (Article 32, paragraph (1)), art-32/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-32#art-32/par-1
- art-23/par-1/item-14/sub-1: 租税特別措置法第三条第一項 → 租税特別措置法 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-3/par-1
- art-23/par-1/item-14/sub-1: 同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/ja/special-taxation-measures-act/art-4-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-4-4/par-1
- art-23/par-1/item-14/sub-1: 所得税法第二十三条第一項 → 所得税法 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — https://japanlaw.org/ja/income-tax-act/art-23/par-1 · https://japanlaw.org/l/340AC0000000033/art-23/par-1
- art-23/par-1/item-14/sub-1: 預金保険法第五十三条第一項 → e-Gov law 346AC0000000034, 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — not held in this collection
- art-23/par-1/item-14/sub-1: 同法第五十八条の二第一項 → e-Gov law 346AC0000000034, 第五十八条の二第一項 (Article 58-2, paragraph (1)), art-58-2/par-1 — not held in this collection
- art-23/par-1/item-14/sub-1: 同項第一号 → e-Gov law 346AC0000000034, 第五十八条の二第一項第一号 (Article 58-2, paragraph (1), item (i)), art-58-2/par-1/item-1 — not held in this collection
- art-23/par-1/item-14/sub-1: 同項第四号 → e-Gov law 346AC0000000034, 第五十八条の二第一項第四号 (Article 58-2, paragraph (1), item (iv)), art-58-2/par-1/item-4 — not held in this collection
- art-23/par-1/item-14/sub-1: 同項第五号 → e-Gov law 346AC0000000034, 第五十八条の二第一項第五号 (Article 58-2, paragraph (1), item (v)), art-58-2/par-1/item-5 — not held in this collection
- art-23/par-1/item-14/sub-1: 同法第七十条第一項 → e-Gov law 346AC0000000034, 第七十条第一項 (Article 70, paragraph (1)), art-70/par-1 — not held in this collection
- art-23/par-1/item-14/sub-1: 同法第七十三条第一項 → e-Gov law 346AC0000000034, 第七十三条第一項 (Article 73, paragraph (1)), art-73/par-1 — not held in this collection
- art-23/par-1/item-14/sub-1: 同項第一号 → e-Gov law 346AC0000000034, 第七十三条第一項第一号 (Article 73, paragraph (1), item (i)), art-73/par-1/item-1 — not held in this collection
- art-23/par-1/item-14/sub-1: 同項第四号 → e-Gov law 346AC0000000034, 第七十三条第一項第四号 (Article 73, paragraph (1), item (iv)), art-73/par-1/item-4 — not held in this collection
- art-23/par-1/item-14/sub-1: 同項第五号 → e-Gov law 346AC0000000034, 第七十三条第一項第五号 (Article 73, paragraph (1), item (v)), art-73/par-1/item-5 — not held in this collection
- art-23/par-1/item-14/sub-1: 同法第七十条第二項 → e-Gov law 346AC0000000034, 第七十条第二項 (Article 70, paragraph (2)), art-70/par-2 — not held in this collection
- art-23/par-1/item-14/sub-1: 同法第七十三条第二項 → e-Gov law 346AC0000000034, 第七十三条第二項 (Article 73, paragraph (2)), art-73/par-2 — not held in this collection
- art-23/par-1/item-14/sub-1: 農水産業協同組合貯金保険法第五十五条第一項 → e-Gov law 348AC0000000053, 第五十五条第一項 (Article 55, paragraph (1)), art-55/par-1 — not held in this collection
- art-23/par-1/item-14/sub-1: 同法第六十条の二第一項 → e-Gov law 348AC0000000053, 第六十条の二第一項 (Article 60-2, paragraph (1)), art-60-2/par-1 — not held in this collection
- art-23/par-1/item-14/sub-1: 同項第一号 → e-Gov law 348AC0000000053, 第六十条の二第一項第一号 (Article 60-2, paragraph (1), item (i)), art-60-2/par-1/item-1 — not held in this collection
- art-23/par-1/item-14/sub-1: 同項第三号 → e-Gov law 348AC0000000053, 第六十条の二第一項第三号 (Article 60-2, paragraph (1), item (iii)), art-60-2/par-1/item-3 — not held in this collection
- art-23/par-1/item-14/sub-1: 同項第四号 → e-Gov law 348AC0000000053, 第六十条の二第一項第四号 (Article 60-2, paragraph (1), item (iv)), art-60-2/par-1/item-4 — not held in this collection
- art-23/par-1/item-14/sub-1: 同法第七十条第一項 → e-Gov law 348AC0000000053, 第七十条第一項 (Article 70, paragraph (1)), art-70/par-1 — not held in this collection
- art-23/par-1/item-14/sub-1: 同法第七十三条第一項 → e-Gov law 348AC0000000053, 第七十三条第一項 (Article 73, paragraph (1)), art-73/par-1 — not held in this collection
- art-23/par-1/item-14/sub-1: 同項第一号 → e-Gov law 348AC0000000053, 第七十三条第一項第一号 (Article 73, paragraph (1), item (i)), art-73/par-1/item-1 — not held in this collection
- art-23/par-1/item-14/sub-1: 同項第三号 → e-Gov law 348AC0000000053, 第七十三条第一項第三号 (Article 73, paragraph (1), item (iii)), art-73/par-1/item-3 — not held in this collection
- art-23/par-1/item-14/sub-1: 同項第四号 → e-Gov law 348AC0000000053, 第七十三条第一項第四号 (Article 73, paragraph (1), item (iv)), art-73/par-1/item-4 — not held in this collection
- art-23/par-1/item-14/sub-1: 同法第七十条第二項 → e-Gov law 348AC0000000053, 第七十条第二項 (Article 70, paragraph (2)), art-70/par-2 — not held in this collection
- art-23/par-1/item-14/sub-1: 同法第七十三条第二項 → e-Gov law 348AC0000000053, 第七十三条第二項 (Article 73, paragraph (2)), art-73/par-2 — not held in this collection
- art-23/par-1/item-14/sub-1: 民間公益活動を促進するための休眠預金等に係る資金の活用に関する法律（平成二十八年法律第百一号）第七条第二項 → e-Gov law 428AC1000000101, 第七条第二項 (Article 7, paragraph (2)), art-7/par-2 — not held in this collection
- art-23/par-1/item-14/sub-1: 同法第四十五条第一項 → e-Gov law 428AC1000000101, 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — not held in this collection
- art-23/par-1/item-14/sub-1: 同法第四条第二項第一号 → e-Gov law 428AC1000000101, 第四条第二項第一号 (Article 4, paragraph (2), item (i)), art-4/par-2/item-1 — not held in this collection
- art-23/par-1/item-14/sub-1: 第二号 → e-Gov law 428AC1000000101, 第四条第二項第二号 (Article 4, paragraph (2), item (ii)), art-4/par-2/item-2 — not held in this collection
- art-23/par-1/item-14/sub-1: 同項第五号 → e-Gov law 428AC1000000101, 第四条第二項第五号 (Article 4, paragraph (2), item (v)), art-4/par-2/item-5 — not held in this collection
- art-23/par-1/item-14/sub-1: 同項第六号 → e-Gov law 428AC1000000101, 第四条第二項第六号 (Article 4, paragraph (2), item (vi)), art-4/par-2/item-6 — not held in this collection
- art-23/par-1/item-14/sub-1: 所得税法第十条第一項 → 所得税法 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — https://japanlaw.org/ja/income-tax-act/art-10/par-1 · https://japanlaw.org/l/340AC0000000033/art-10/par-1
- art-23/par-1/item-14/sub-1: 租税特別措置法第四条の二第一項 → 租税特別措置法 第四条の二第一項 (Article 4-2, paragraph (1)), art-4-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-4-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-4-2/par-1
- art-23/par-1/item-14/sub-1: 同法第四条の三第一項 → 租税特別措置法 第四条の三第一項 (Article 4-3, paragraph (1)), art-4-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-4-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-4-3/par-1
- art-23/par-1/item-14/sub-2: 租税特別措置法第三条の三第一項 → 租税特別措置法 第三条の三第一項 (Article 3-3, paragraph (1)), art-3-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-3-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-3-3/par-1
- art-23/par-1/item-14/sub-2: 第七十一条の八 → 地方税法 第七十一条の八 (Article 71-8), art-71-8 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-71-8
- art-23/par-1/item-14/sub-3: 租税特別措置法第八条の二第一項 → 租税特別措置法 第八条の二第一項 (Article 8-2, paragraph (1)), art-8-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-8-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-8-2/par-1
- art-23/par-1/item-14/sub-3: 所得税法第十条第一項 → 所得税法 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — https://japanlaw.org/ja/income-tax-act/art-10/par-1 · https://japanlaw.org/l/340AC0000000033/art-10/par-1
- art-23/par-1/item-14/sub-3: 租税特別措置法第四条の二第一項 → 租税特別措置法 第四条の二第一項 (Article 4-2, paragraph (1)), art-4-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-4-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-4-2/par-1
- art-23/par-1/item-14/sub-3: 同項第三号 → 租税特別措置法 第四条の二第一項第三号 (Article 4-2, paragraph (1), item (iii)), art-4-2/par-1/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-4-2/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-4-2/par-1/item-3
- art-23/par-1/item-14/sub-3: 同法第四条の三第一項 → 租税特別措置法 第四条の三第一項 (Article 4-3, paragraph (1)), art-4-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-4-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-4-3/par-1
- art-23/par-1/item-14/sub-3: 同項第三号 → 租税特別措置法 第四条の三第一項第三号 (Article 4-3, paragraph (1), item (iii)), art-4-3/par-1/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-4-3/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-4-3/par-1/item-3
- art-23/par-1/item-14/sub-4: 租税特別措置法第八条の三第一項 → 租税特別措置法 第八条の三第一項 (Article 8-3, paragraph (1)), art-8-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-8-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-8-3/par-1
- art-23/par-1/item-14/sub-4: 第七十一条の八 → 地方税法 第七十一条の八 (Article 71-8), art-71-8 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-71-8
- art-23/par-1/item-14/sub-5: 租税特別措置法第四十一条の九第一項 → 租税特別措置法 第四十一条の九第一項 (Article 41-9, paragraph (1)), art-41-9/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-9/par-1
- art-23/par-1/item-14/sub-6: 所得税法第百七十四条第三号から第八号まで → 所得税法 第百七十四条第一項第三号 (Article 174, paragraph (1), item (iii)), art-174/par-1/item-3 — https://japanlaw.org/ja/income-tax-act/art-174/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-174/par-1/item-3
- art-23/par-1/item-14/sub-6: 所得税法第百七十四条第三号から第八号まで → 所得税法 第百七十四条第一項第四号 (Article 174, paragraph (1), item (iv)), art-174/par-1/item-4 — https://japanlaw.org/ja/income-tax-act/art-174/par-1/item-4 · https://japanlaw.org/l/340AC0000000033/art-174/par-1/item-4
- art-23/par-1/item-14/sub-6: 所得税法第百七十四条第三号から第八号まで → 所得税法 第百七十四条第一項第五号 (Article 174, paragraph (1), item (v)), art-174/par-1/item-5 — https://japanlaw.org/ja/income-tax-act/art-174/par-1/item-5 · https://japanlaw.org/l/340AC0000000033/art-174/par-1/item-5
- art-23/par-1/item-14/sub-6: 所得税法第百七十四条第三号から第八号まで → 所得税法 第百七十四条第一項第六号 (Article 174, paragraph (1), item (vi)), art-174/par-1/item-6 — https://japanlaw.org/ja/income-tax-act/art-174/par-1/item-6 · https://japanlaw.org/l/340AC0000000033/art-174/par-1/item-6
- art-23/par-1/item-14/sub-6: 所得税法第百七十四条第三号から第八号まで → 所得税法 第百七十四条第一項第七号 (Article 174, paragraph (1), item (vii)), art-174/par-1/item-7 — https://japanlaw.org/ja/income-tax-act/art-174/par-1/item-7 · https://japanlaw.org/l/340AC0000000033/art-174/par-1/item-7
- art-23/par-1/item-14/sub-6: 所得税法第百七十四条第三号から第八号まで → 所得税法 第百七十四条第一項第八号 (Article 174, paragraph (1), item (viii)), art-174/par-1/item-8 — https://japanlaw.org/ja/income-tax-act/art-174/par-1/item-8 · https://japanlaw.org/l/340AC0000000033/art-174/par-1/item-8
- art-23/par-1/item-14/sub-6: 預金保険法第五十三条第一項 → e-Gov law 346AC0000000034, 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — not held in this collection
- art-23/par-1/item-14/sub-6: 同法第五十八条の二第一項 → e-Gov law 346AC0000000034, 第五十八条の二第一項 (Article 58-2, paragraph (1)), art-58-2/par-1 — not held in this collection
- art-23/par-1/item-14/sub-6: 同項第二号 → e-Gov law 346AC0000000034, 第五十八条の二第一項第二号 (Article 58-2, paragraph (1), item (ii)), art-58-2/par-1/item-2 — not held in this collection
- art-23/par-1/item-14/sub-6: 第三号 → e-Gov law 346AC0000000034, 第五十八条の二第一項第三号 (Article 58-2, paragraph (1), item (iii)), art-58-2/par-1/item-3 — not held in this collection
- art-23/par-1/item-14/sub-6: 同法第七十条第一項 → e-Gov law 346AC0000000034, 第七十条第一項 (Article 70, paragraph (1)), art-70/par-1 — not held in this collection
- art-23/par-1/item-14/sub-6: 同法第七十三条第一項 → e-Gov law 346AC0000000034, 第七十三条第一項 (Article 73, paragraph (1)), art-73/par-1 — not held in this collection
- art-23/par-1/item-14/sub-6: 同項第二号 → e-Gov law 346AC0000000034, 第七十三条第一項第二号 (Article 73, paragraph (1), item (ii)), art-73/par-1/item-2 — not held in this collection
- art-23/par-1/item-14/sub-6: 第三号 → e-Gov law 346AC0000000034, 第七十三条第一項第三号 (Article 73, paragraph (1), item (iii)), art-73/par-1/item-3 — not held in this collection
- art-23/par-1/item-14/sub-6: 同法第七十条第二項 → e-Gov law 346AC0000000034, 第七十条第二項 (Article 70, paragraph (2)), art-70/par-2 — not held in this collection
- art-23/par-1/item-14/sub-6: 同法第七十三条第二項 → e-Gov law 346AC0000000034, 第七十三条第二項 (Article 73, paragraph (2)), art-73/par-2 — not held in this collection
- art-23/par-1/item-14/sub-6: 農水産業協同組合貯金保険法第五十五条第一項 → e-Gov law 348AC0000000053, 第五十五条第一項 (Article 55, paragraph (1)), art-55/par-1 — not held in this collection
- art-23/par-1/item-14/sub-6: 同法第六十条の二第一項 → e-Gov law 348AC0000000053, 第六十条の二第一項 (Article 60-2, paragraph (1)), art-60-2/par-1 — not held in this collection
- art-23/par-1/item-14/sub-6: 同項第二号 → e-Gov law 348AC0000000053, 第六十条の二第一項第二号 (Article 60-2, paragraph (1), item (ii)), art-60-2/par-1/item-2 — not held in this collection
- art-23/par-1/item-14/sub-6: 同法第七十条第一項 → e-Gov law 348AC0000000053, 第七十条第一項 (Article 70, paragraph (1)), art-70/par-1 — not held in this collection
- art-23/par-1/item-14/sub-6: 同法第七十三条第一項 → e-Gov law 348AC0000000053, 第七十三条第一項 (Article 73, paragraph (1)), art-73/par-1 — not held in this collection
- art-23/par-1/item-14/sub-6: 同項第二号 → e-Gov law 348AC0000000053, 第七十三条第一項第二号 (Article 73, paragraph (1), item (ii)), art-73/par-1/item-2 — not held in this collection
- art-23/par-1/item-14/sub-6: 同法第七十条第二項 → e-Gov law 348AC0000000053, 第七十条第二項 (Article 70, paragraph (2)), art-70/par-2 — not held in this collection
- art-23/par-1/item-14/sub-6: 同法第七十三条第二項 → e-Gov law 348AC0000000053, 第七十三条第二項 (Article 73, paragraph (2)), art-73/par-2 — not held in this collection
- art-23/par-1/item-15/sub-1: 租税特別措置法第八条の四第一項 → 租税特別措置法 第八条の四第一項 (Article 8-4, paragraph (1)), art-8-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-8-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-8-4/par-1
- art-23/par-1/item-15/sub-2: 租税特別措置法第九条の三第一号 → 租税特別措置法 第九条の三第一項第一号 (Article 9-3, paragraph (1), item (i)), art-9-3/par-1/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-9-3/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-9-3/par-1/item-1
- art-23/par-1/item-15/sub-2: 同条 → 租税特別措置法 第九条の三 (Article 9-3), art-9-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-9-3 · https://japanlaw.org/l/332AC0000000026/art-9-3
- art-23/par-1/item-15/sub-3: 租税特別措置法第四十一条の十二の二第一項 → 租税特別措置法 第四十一条の十二の二第一項 (Article 41-12-2, paragraph (1)), art-41-12-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-12-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-1
- art-23/par-1/item-15/sub-3: 同条第六項第三号 → 租税特別措置法 第四十一条の十二の二第六項第三号 (Article 41-12-2, paragraph (6), item (iii)), art-41-12-2/par-6/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-12-2/par-6/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-6/item-3
- art-23/par-1/item-16: 租税特別措置法第三十七条の十一の四第一項 → 租税特別措置法 第三十七条の十一の四第一項 (Article 37-11-4, paragraph (1)), art-37-11-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-11-4/par-1
- art-23/par-1/item-16: この号 → 地方税法 第二十三条第一項第十六号 (Article 23, paragraph (1), item (xvi)), art-23/par-1/item-16 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-23#art-23/par-1/item-16
- art-23/par-1/item-16: 同法第三十七条の十一の三第一項 → 租税特別措置法 第三十七条の十一の三第一項 (Article 37-11-3, paragraph (1)), art-37-11-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-11-3/par-1
- art-23/par-1/item-16: 同法第三十七条の十二の二第二項 → 租税特別措置法 第三十七条の十二の二第二項 (Article 37-12-2, paragraph (2)), art-37-12-2/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-12-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-2
- art-23/par-1/item-16: 同法第三十七条の十一の三第二項 → 租税特別措置法 第三十七条の十一の三第二項 (Article 37-11-3, paragraph (2)), art-37-11-3/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-37-11-3/par-2
- art-23/par-1/item-17: 租税特別措置法第三十七条の十一の四第二項 → 租税特別措置法 第三十七条の十一の四第二項 (Article 37-11-4, paragraph (2)), art-37-11-4/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-37-11-4/par-2
- art-23/par-1/item-18: この号 → 地方税法 第二十三条第一項第十八号 (Article 23, paragraph (1), item (xviii)), art-23/par-1/item-18 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-23#art-23/par-1/item-18
- art-23/par-3: 第三十四条第一項第十号の二 → 地方税法 第三十四条第一項第十号の二 (Article 34, paragraph (1), item (x-2)), art-34/par-1/item-10-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-1/item-10-2
- art-23/par-3: 同項第十二号 → 地方税法 第三十四条第一項第十二号 (Article 34, paragraph (1), item (xii)), art-34/par-1/item-12 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-1/item-12
- art-23/par-3: 次項 → 地方税法 第二十三条第四項 (Article 23, paragraph (4)), art-23/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-23#art-23/par-4
- art-23/par-5: 第一項第六号 → 地方税法 第二十三条第一項第六号 (Article 23, paragraph (1), item (vi)), art-23/par-1/item-6 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-23#art-23/par-1/item-6
- art-23/par-5: 第十四号から第十七号まで → 地方税法 第二十三条第一項第十四号 (Article 23, paragraph (1), item (xiv)), art-23/par-1/item-14 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-23#art-23/par-1/item-14
- art-23/par-5: 第十四号から第十七号まで → 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/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-23#art-23/par-1/item-15
- art-23/par-5: 第十四号から第十七号まで → 地方税法 第二十三条第一項第十六号 (Article 23, paragraph (1), item (xvi)), art-23/par-1/item-16 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-23#art-23/par-1/item-16
- art-23/par-5: 第十四号から第十七号まで → 地方税法 第二十三条第一項第十七号 (Article 23, paragraph (1), item (xvii)), art-23/par-1/item-17 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-23#art-23/par-1/item-17
- art-23/par-5: 第二十五条の二 → 地方税法 第二十五条の二 (Article 25-2), art-25-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-25#art-25-2
- art-23/par-5: 附則第三十五条の二の五第二項から第四項まで → 地方税法 附則第三十五条の二の五第二項 (Supplementary Provisions, Article 35-2-5, paragraph (2)), suppl-3251-226/art-35-2-5/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/suppl-3251-226#suppl-3251-226/art-35-2-5/par-2
- art-23/par-5: 附則第三十五条の二の五第二項から第四項まで → 地方税法 附則第三十五条の二の五第三項 (Supplementary Provisions, Article 35-2-5, paragraph (3)), suppl-3251-226/art-35-2-5/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/suppl-3251-226#suppl-3251-226/art-35-2-5/par-3
- art-23/par-5: 附則第三十五条の二の五第二項から第四項まで → 地方税法 附則第三十五条の二の五第四項 (Supplementary Provisions, Article 35-2-5, paragraph (4)), suppl-3251-226/art-35-2-5/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/suppl-3251-226#suppl-3251-226/art-35-2-5/par-4
- art-24/par-1: 第一号 → 地方税法 第二十四条第一項第一号 (Article 24, paragraph (1), item (i)), art-24/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-24#art-24/par-1/item-1
- art-24/par-1: 第三号 → 地方税法 第二十四条第一項第三号 (Article 24, paragraph (1), item (iii)), art-24/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-24#art-24/par-1/item-3
- art-24/par-1: 第二号 → 地方税法 第二十四条第一項第二号 (Article 24, paragraph (1), item (ii)), art-24/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-24#art-24/par-1/item-2
- art-24/par-1: 第四号 → 地方税法 第二十四条第一項第四号 (Article 24, paragraph (1), item (iv)), art-24/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-24#art-24/par-1/item-4
- art-24/par-1: 第四号の二 → 地方税法 第二十四条第一項第四号の二 (Article 24, paragraph (1), item (iv-2)), art-24/par-1/item-4-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-24#art-24/par-1/item-4-2
- art-24/par-1: 第五号 → 地方税法 第二十四条第一項第五号 (Article 24, paragraph (1), item (v)), art-24/par-1/item-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-24#art-24/par-1/item-5
- art-24/par-1: 第六号 → 地方税法 第二十四条第一項第六号 (Article 24, paragraph (1), item (vi)), art-24/par-1/item-6 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-24#art-24/par-1/item-6
- art-24/par-1: 第七号 → 地方税法 第二十四条第一項第七号 (Article 24, paragraph (1), item (vii)), art-24/par-1/item-7 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-24#art-24/par-1/item-7
- art-24/par-1/item-4-2: 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/ja/corporation-tax-act/art-2/par-1/item-29-2 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-29-2
- art-24/par-2: 前項第一号 → 地方税法 第二十四条第一項第一号 (Article 24, paragraph (1), item (i)), art-24/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-24#art-24/par-1/item-1
- art-24/par-2: 第六号 → 地方税法 第二十四条第一項第六号 (Article 24, paragraph (1), item (vi)), art-24/par-1/item-6 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-24#art-24/par-1/item-6
- art-24/par-2: 第七号 → 地方税法 第二十四条第一項第七号 (Article 24, paragraph (1), item (vii)), art-24/par-1/item-7 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-24#art-24/par-1/item-7
- art-24/par-2: 第二百九十四条第三項 → 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/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-3/sec-1/from-art-293#art-294/par-3
- art-24/par-2: 同条第四項 → 地方税法 第二百九十四条第四項 (Article 294, paragraph (4)), art-294/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-3/sec-1/from-art-293#art-294/par-4
- art-24/par-4: 第二十五条第一項第二号 → 地方税法 第二十五条第一項第二号 (Article 25, paragraph (1), item (ii)), art-25/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-25#art-25/par-1/item-2
- art-24/par-4: 第一項 → 地方税法 第二十四条第一項 (Article 24, paragraph (1)), art-24/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-24#art-24/par-1
- art-24/par-5: 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/ja/corporation-tax-act/art-2/par-1/item-6 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-6
- art-24/par-5: 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-24/par-5: 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（平成六年法律第百六号）第七条の二第一項 → e-Gov law 406AC1000000106, 第七条の二第一項 (Article 7-2, paragraph (1)), art-7-2/par-1 — not held in this collection
- art-24/par-5: 特定非営利活動促進法（平成十年法律第七号）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-24/par-5: 第二十五条第一項第二号 → 地方税法 第二十五条第一項第二号 (Article 25, paragraph (1), item (ii)), art-25/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-25#art-25/par-1/item-2
- art-24/par-5: 次項 → 地方税法 第二十四条第六項 (Article 24, paragraph (6)), art-24/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-24#art-24/par-6
- art-24/par-5: 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/ja/corporation-tax-act/art-74/par-1 · https://japanlaw.org/l/340AC0000000034/art-74/par-1
- art-24/par-5: 第一項 → 地方税法 第二十四条第一項 (Article 24, paragraph (1)), art-24/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-24#art-24/par-1
- art-24/par-6: 第五十三条第六十五項から第八十一項まで → 地方税法 第五十三条第六十五項 (Article 53, paragraph (65)), art-53/par-65 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-65
- art-24/par-6: 第五十三条第六十五項から第八十一項まで → 地方税法 第五十三条第六十六項 (Article 53, paragraph (66)), art-53/par-66 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-66
- art-24/par-6: 第五十三条第六十五項から第八十一項まで → 地方税法 第五十三条第六十七項 (Article 53, paragraph (67)), art-53/par-67 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-67
- art-24/par-6: 第五十三条第六十五項から第八十一項まで → 地方税法 第五十三条第六十八項 (Article 53, paragraph (68)), art-53/par-68 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-68
- art-24/par-6: 第五十三条第六十五項から第八十一項まで → 地方税法 第五十三条第六十九項 (Article 53, paragraph (69)), art-53/par-69 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-69
- art-24/par-6: 第五十三条第六十五項から第八十一項まで → 地方税法 第五十三条第七十項 (Article 53, paragraph (70)), art-53/par-70 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-70
- art-24/par-6: 第五十三条第六十五項から第八十一項まで → 地方税法 第五十三条第七十一項 (Article 53, paragraph (71)), art-53/par-71 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-71
- art-24/par-6: 第五十三条第六十五項から第八十一項まで → 地方税法 第五十三条第七十二項 (Article 53, paragraph (72)), art-53/par-72 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-72
- art-24/par-6: 第五十三条第六十五項から第八十一項まで → 地方税法 第五十三条第七十三項 (Article 53, paragraph (73)), art-53/par-73 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-73
- art-24/par-6: 第五十三条第六十五項から第八十一項まで → 地方税法 第五十三条第七十四項 (Article 53, paragraph (74)), art-53/par-74 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-74
- art-24/par-6: 第五十三条第六十五項から第八十一項まで → 地方税法 第五十三条第七十五項 (Article 53, paragraph (75)), art-53/par-75 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-75
- art-24/par-6: 第五十三条第六十五項から第八十一項まで → 地方税法 第五十三条第七十六項 (Article 53, paragraph (76)), art-53/par-76 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-76
- art-24/par-6: 第五十三条第六十五項から第八十一項まで → 地方税法 第五十三条第七十七項 (Article 53, paragraph (77)), art-53/par-77 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-77
- art-24/par-6: 第五十三条第六十五項から第八十一項まで → 地方税法 第五十三条第七十八項 (Article 53, paragraph (78)), art-53/par-78 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-78
- art-24/par-6: 第五十三条第六十五項から第八十一項まで → 地方税法 第五十三条第七十九項 (Article 53, paragraph (79)), art-53/par-79 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-79
- art-24/par-6: 第五十三条第六十五項から第八十一項まで → 地方税法 第五十三条第八十項 (Article 53, paragraph (80)), art-53/par-80 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-80
- art-24/par-6: 第五十三条第六十五項から第八十一項まで → 地方税法 第五十三条第八十一項 (Article 53, paragraph (81)), art-53/par-81 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-81
- art-24/par-7: 第一項第二号 → 地方税法 第二十四条第一項第二号 (Article 24, paragraph (1), item (ii)), art-24/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-24#art-24/par-1/item-2
- art-24/par-8: 第一項第五号 → 地方税法 第二十四条第一項第五号 (Article 24, paragraph (1), item (v)), art-24/par-1/item-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-24#art-24/par-1/item-5
- art-24/par-9: 第四項から第六項まで → 地方税法 第二十四条第四項 (Article 24, paragraph (4)), art-24/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-24#art-24/par-4
- art-24/par-9: 第四項から第六項まで → 地方税法 第二十四条第五項 (Article 24, paragraph (5)), art-24/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-24#art-24/par-5
- art-24/par-9: 第四項から第六項まで → 地方税法 第二十四条第六項 (Article 24, paragraph (6)), art-24/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-24#art-24/par-6
- art-24-2/par-1: この項 → 地方税法 第二十四条の二第一項 (Article 24-2, paragraph (1)), art-24-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-24#art-24-2/par-1
- art-24-2/par-1: 次項 → 地方税法 第二十四条の二第二項 (Article 24-2, paragraph (2)), art-24-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-24#art-24-2/par-2
- art-24-2/par-1: 前条 → 地方税法 第二十四条 (Article 24), art-24 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-24#art-24
- art-24-2/par-1: 次条 → 地方税法 第二十四条の二の二 (Article 24-2-2), art-24-2-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-24#art-24-2-2
- art-24-2/par-1: 第二十四条の三 → 地方税法 第二十四条の三 (Article 24-3), art-24-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-24#art-24-3
- art-24-2/par-1: 第二十五条 → 地方税法 第二十五条 (Article 25), art-25 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-25#art-25
- art-24-2/par-1: 第二十七条から第三十一条まで → 地方税法 第二十七条 (Article 27), art-27 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-25#art-27
- art-24-2/par-1: 第二十七条から第三十一条まで → 地方税法 第二十八条 (Article 28), art-28 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-25#art-28
- art-24-2/par-1: 第二十七条から第三十一条まで → 地方税法 第二十九条 (Article 29), art-29 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-25#art-29
- art-24-2/par-1: 第二十七条から第三十一条まで → 地方税法 第三十条 (Article 30), art-30 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-25#art-30
- art-24-2/par-1: 第二十七条から第三十一条まで → 地方税法 第三十一条 (Article 31), art-31 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-25#art-31
- art-24-2/par-1: 第五十二条 → 地方税法 第五十二条 (Article 52), art-52 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-50-7#art-52
- art-24-2/par-1: 第五十三条第三十一項 → 地方税法 第五十三条第三十一項 (Article 53, paragraph (31)), art-53/par-31 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-31
- art-24-2/par-1: 第五十三条の三 → 地方税法 第五十三条の三 (Article 53-3), art-53-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53-2#art-53-3
- art-24-2/par-1: 第五十四条 → 地方税法 第五十四条 (Article 54), art-54 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53-2#art-54
- art-24-2/par-1: 第六十二条 → 地方税法 第六十二条 (Article 62), art-62 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-60#art-62
- art-24-2/par-1: 第七十一条の十六 → 地方税法 第七十一条の十六 (Article 71-16), art-71-16 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-14#art-71-16
- art-24-2/par-1: 第七十一条の三十七 → 地方税法 第七十一条の三十七 (Article 71-37), art-71-37 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-36#art-71-37
- art-24-2/par-1: 第七十一条の五十七 → 地方税法 第七十一条の五十七 (Article 71-57), art-71-57 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-57#art-71-57
- art-24-2/par-1: 第三項から第五項まで → 地方税法 第二十四条の二第三項 (Article 24-2, paragraph (3)), art-24-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-24#art-24-2/par-3
- art-24-2/par-1: 第三項から第五項まで → 地方税法 第二十四条の二第四項 (Article 24-2, paragraph (4)), art-24-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-24#art-24-2/par-4
- art-24-2/par-1: 第三項から第五項まで → 地方税法 第二十四条の二第五項 (Article 24-2, paragraph (5)), art-24-2/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-24#art-24-2/par-5
- art-24-2/par-1: 第七百三十九条の五 → 地方税法 第七百三十九条の五 (Article 739-5), art-739-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-5/from-art-739-2#art-739-5
- art-24-2/par-1: 第七百三十九条の六 → 地方税法 第七百三十九条の六 (Article 739-6), art-739-6 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-5/from-art-739-6#art-739-6
- art-24-2/par-2: 前項 → 地方税法 第二十四条の二第一項 (Article 24-2, paragraph (1)), art-24-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-24#art-24-2/par-1
- art-24-2/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/ja/income-tax-act/art-6-3 · https://japanlaw.org/l/340AC0000000033/art-6-3
- art-24-2/par-3: 前二項 → 地方税法 第二十四条の二第一項 (Article 24-2, paragraph (1)), art-24-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-24#art-24-2/par-1
- art-24-2/par-3: 前二項 → 地方税法 第二十四条の二第二項 (Article 24-2, paragraph (2)), art-24-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-24#art-24-2/par-2
- art-24-2/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/ja/corporation-tax-act/art-4-3 · https://japanlaw.org/l/340AC0000000034/art-4-3
- art-24-2/par-4: 第一項 → 地方税法 第二十四条の二第一項 (Article 24-2, paragraph (1)), art-24-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-24#art-24-2/par-1
- art-24-2/par-4: 第二項 → 地方税法 第二十四条の二第二項 (Article 24-2, paragraph (2)), art-24-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-24#art-24-2/par-2
- art-24-2/par-5: 第一項 → 地方税法 第二十四条の二第一項 (Article 24-2, paragraph (1)), art-24-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-24#art-24-2/par-1
- art-24-2/par-5: 第二項 → 地方税法 第二十四条の二第二項 (Article 24-2, paragraph (2)), art-24-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-24#art-24-2/par-2
- art-24-2/par-5: 前項 → 地方税法 第二十四条の二第四項 (Article 24-2, paragraph (4)), art-24-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-24#art-24-2/par-4
- art-24-2/par-5: 第二十三条第一項第四号の二 → 地方税法 第二十三条第一項第四号の二 (Article 23, paragraph (1), item (iv-2)), art-23/par-1/item-4-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-23#art-23/par-1/item-4-2
- art-24-2/par-5: 第五十三条第一項 → 地方税法 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-1
- art-24-2/par-5: 第五十二条第一項 → 地方税法 第五十二条第一項 (Article 52, paragraph (1)), art-52/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-50-7#art-52/par-1
- art-24-2/par-5: 第五十二条第二項第一号 → 地方税法 第五十二条第二項第一号 (Article 52, paragraph (2), item (i)), art-52/par-2/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-50-7#art-52/par-2/item-1
- art-24-2/par-5: 第五十二条第二項第二号 → 地方税法 第五十二条第二項第二号 (Article 52, paragraph (2), item (ii)), art-52/par-2/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-50-7#art-52/par-2/item-2
- art-24-2/par-5: 第五十二条第四項 → 地方税法 第五十二条第四項 (Article 52, paragraph (4)), art-52/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-50-7#art-52/par-4
- art-24-2/par-5: 第五項 → 地方税法 第五十二条第五項 (Article 52, paragraph (5)), art-52/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-50-7#art-52/par-5
- art-24-2/par-5: 次項 → 地方税法 第五十三条第二項 (Article 53, paragraph (2)), art-53/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-2
- art-24-2/par-5: 第五十三条第六十項 → 地方税法 第五十三条第六十項 (Article 53, paragraph (60)), art-53/par-60 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-60
- art-24-2/par-5: 第五十七条第一項 → 地方税法 第五十七条第一項 (Article 57, paragraph (1)), art-57/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-55-3#art-57/par-1
- art-24-2/par-6: 前各項 → 地方税法 第二十四条の二第一項 (Article 24-2, paragraph (1)), art-24-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-24#art-24-2/par-1
- art-24-2/par-6: 前各項 → 地方税法 第二十四条の二第二項 (Article 24-2, paragraph (2)), art-24-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-24#art-24-2/par-2
- art-24-2/par-6: 前各項 → 地方税法 第二十四条の二第三項 (Article 24-2, paragraph (3)), art-24-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-24#art-24-2/par-3
- art-24-2/par-6: 前各項 → 地方税法 第二十四条の二第四項 (Article 24-2, paragraph (4)), art-24-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-24#art-24-2/par-4
- art-24-2/par-6: 前各項 → 地方税法 第二十四条の二第五項 (Article 24-2, paragraph (5)), art-24-2/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-24#art-24-2/par-5
- art-24-3/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/ja/income-tax-act/art-13/par-3/item-1 · https://japanlaw.org/l/340AC0000000033/art-13/par-3/item-1
- art-24-3/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/ja/income-tax-act/art-13/par-3/item-2 · https://japanlaw.org/l/340AC0000000033/art-13/par-3/item-2
- art-24-3/par-2: 前項 → 地方税法 第二十四条の三第一項 (Article 24-3, paragraph (1)), art-24-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-24#art-24-3/par-1
- art-24-3/par-3: 第一項 → 地方税法 第二十四条の三第一項 (Article 24-3, paragraph (1)), art-24-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-24#art-24-3/par-1
- art-24-3/par-3: 前項 → 地方税法 第二十四条の三第二項 (Article 24-3, paragraph (2)), art-24-3/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-24#art-24-3/par-2
- art-24-5/par-1: 第二号 → 地方税法 第二十四条の五第一項第二号 (Article 24-5, paragraph (1), item (ii)), art-24-5/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-24#art-24-5/par-1/item-2
- art-24-5/par-1: 第五十条の二 → 地方税法 第五十条の二 (Article 50-2), art-50-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-3-3#art-50-2
- art-24-5/par-2: 前項第一号 → 地方税法 第二十四条の五第一項第一号 (Article 24-5, paragraph (1), item (i)), art-24-5/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-24#art-24-5/par-1/item-1
- art-24-5/par-3: 第二百九十五条第三項 → 地方税法 第二百九十五条第三項 (Article 295, paragraph (3)), art-295/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-3/sec-1/from-art-293#art-295/par-3
- art-25/par-1: 第二号 → 地方税法 第二十五条第一項第二号 (Article 25, paragraph (1), item (ii)), art-25/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-25#art-25/par-1/item-2
- art-25/par-1/item-2: 私立学校法（昭和二十四年法律第二百七十号）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-25/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（昭和五十三年法律第八十号）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-25/par-1/item-2: 医療法（昭和二十三年法律第二百五号）第三十一条 → 医療法 第三十一条 (Article 31), art-31 — https://japanlaw.org/ja/medical-care-act/art-31 · https://japanlaw.org/l/323AC0000000205/art-31
- art-25/par-1/item-2: 博物館法（昭和二十六年法律第二百八十五号）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-25/par-2: 前項 → 地方税法 第二十五条第一項 (Article 25, paragraph (1)), art-25/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-25#art-25/par-1
- art-25/par-2: 同項第二号 → 地方税法 第二十五条第一項第二号 (Article 25, paragraph (1), item (ii)), art-25/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-25#art-25/par-1/item-2
- art-25/par-3: 前二項 → 地方税法 第二十五条第一項 (Article 25, paragraph (1)), art-25/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-25#art-25/par-1
- art-25/par-3: 前二項 → 地方税法 第二十五条第二項 (Article 25, paragraph (2)), art-25/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-25#art-25/par-2
- art-25-2/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/ja/income-tax-act/art-2/par-1/item-5 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-5
- art-26/par-1: 第一号 → 地方税法 第二十六条第一項第一号 (Article 26, paragraph (1), item (i)), art-26/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-25#art-26/par-1/item-1
- art-26/par-1: 第二号 → 地方税法 第二十六条第一項第二号 (Article 26, paragraph (1), item (ii)), art-26/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-25#art-26/par-1/item-2
- art-26/par-1: 次条第一項第一号 → 地方税法 第二十七条第一項第一号 (Article 27, paragraph (1), item (i)), art-27/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-25#art-27/par-1/item-1
- art-26/par-1: 第二号 → 地方税法 第二十七条第一項第二号 (Article 27, paragraph (1), item (ii)), art-27/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-25#art-27/par-1/item-2
- art-26/par-1/item-3: 前二号 → 地方税法 第二十六条第一項第一号 (Article 26, paragraph (1), item (i)), art-26/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-25#art-26/par-1/item-1
- art-26/par-1/item-3: 前二号 → 地方税法 第二十六条第一項第二号 (Article 26, paragraph (1), item (ii)), art-26/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-25#art-26/par-1/item-2
- art-26/par-2: 前項 → 地方税法 第二十六条第一項 (Article 26, paragraph (1)), art-26/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-25#art-26/par-1
- art-26/par-3: 第一項 → 地方税法 第二十六条第一項 (Article 26, paragraph (1)), art-26/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-25#art-26/par-1
- art-26/par-4: 第一項 → 地方税法 第二十六条第一項 (Article 26, paragraph (1)), art-26/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-25#art-26/par-1
- art-26/par-4: 第六十八条第六項 → 地方税法 第六十八条第六項 (Article 68, paragraph (6)), art-68/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-68/par-6
- art-26/par-4: 第七十一条の十九第六項 → 地方税法 第七十一条の十九第六項 (Article 71-19, paragraph (6)), art-71-19/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-17#art-71-19/par-6
- art-26/par-4: 第七十一条の四十第六項 → 地方税法 第七十一条の四十第六項 (Article 71-40, paragraph (6)), art-71-40/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-36#art-71-40/par-6
- art-26/par-4: 第七十一条の六十第六項 → 地方税法 第七十一条の六十第六項 (Article 71-60, paragraph (6)), art-71-60/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-57#art-71-60/par-6
- art-26/par-5: 第一項 → 地方税法 第二十六条第一項 (Article 26, paragraph (1)), art-26/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-25#art-26/par-1
- art-26/par-5: 第三項 → 地方税法 第二十六条第三項 (Article 26, paragraph (3)), art-26/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-25#art-26/par-3
- art-27/par-1/item-1: 前条 → 地方税法 第二十六条 (Article 26), art-26 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-25#art-26
- art-27/par-1/item-2: 前条第一項 → 地方税法 第二十六条第一項 (Article 26, paragraph (1)), art-26/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-25#art-26/par-1
- art-27/par-1/item-3: 前条 → 地方税法 第二十六条 (Article 26), art-26 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-25#art-26
- art-27/par-2: この項 → 地方税法 第二十七条第二項 (Article 27, paragraph (2)), art-27/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-25#art-27/par-2
- art-27/par-2: 第六十九条第四項 → 地方税法 第六十九条第四項 (Article 69, paragraph (4)), art-69/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-69/par-4
- art-27/par-2: 第七十条第二項 → 地方税法 第七十条第二項 (Article 70, paragraph (2)), art-70/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-70/par-2
- art-27/par-2: 第七十一条の十六第三項 → 地方税法 第七十一条の十六第三項 (Article 71-16, paragraph (3)), art-71-16/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-14#art-71-16/par-3
- art-27/par-2: 第四項 → 地方税法 第七十一条の十六第四項 (Article 71-16, paragraph (4)), art-71-16/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-14#art-71-16/par-4
- art-27/par-2: 第七十一条の二十第四項 → 地方税法 第七十一条の二十第四項 (Article 71-20, paragraph (4)), art-71-20/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-17#art-71-20/par-4
- art-27/par-2: 第七十一条の二十一第二項 → 地方税法 第七十一条の二十一第二項 (Article 71-21, paragraph (2)), art-71-21/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-17#art-71-21/par-2
- art-27/par-2: 第七十一条の三十七第三項 → 地方税法 第七十一条の三十七第三項 (Article 71-37, paragraph (3)), art-71-37/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-36#art-71-37/par-3
- art-27/par-2: 第四項 → 地方税法 第七十一条の三十七第四項 (Article 71-37, paragraph (4)), art-71-37/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-36#art-71-37/par-4
- art-27/par-2: 第七十一条の四十一第四項 → 地方税法 第七十一条の四十一第四項 (Article 71-41, paragraph (4)), art-71-41/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-36#art-71-41/par-4
- art-27/par-2: 第七十一条の四十二第二項 → 地方税法 第七十一条の四十二第二項 (Article 71-42, paragraph (2)), art-71-42/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-42#art-71-42/par-2
- art-27/par-2: 第七十一条の六十一第四項 → 地方税法 第七十一条の六十一第四項 (Article 71-61, paragraph (4)), art-71-61/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-57#art-71-61/par-4
- art-27/par-2: 第七十一条の六十二第二項 → 地方税法 第七十一条の六十二第二項 (Article 71-62, paragraph (2)), art-71-62/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-57#art-71-62/par-2
- art-27/par-2: 前項 → 地方税法 第二十七条第一項 (Article 27, paragraph (1)), art-27/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-25#art-27/par-1
- art-27/par-3: 前項 → 地方税法 第二十七条第二項 (Article 27, paragraph (2)), art-27/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-25#art-27/par-2
- art-28/par-1: 第三百条第一項 → 地方税法 第三百条第一項 (Article 300, paragraph (1)), art-300/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-3/sec-1/from-art-296#art-300/par-1
- art-29/par-2: 前項 → 地方税法 第二十九条第一項 (Article 29, paragraph (1)), art-29/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-25#art-29/par-1
- art-30/par-1: 前条第一項 → 地方税法 第二十九条第一項 (Article 29, paragraph (1)), art-29/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-25#art-29/par-1
- art-30/par-1: 同条第二項 → 地方税法 第二十九条第二項 (Article 29, paragraph (2)), art-29/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-25#art-29/par-2
- art-30/par-2: 前項 → 地方税法 第三十条第一項 (Article 30, paragraph (1)), art-30/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-25#art-30/par-1
- art-30/par-3: 前項 → 地方税法 第三十条第二項 (Article 30, paragraph (2)), art-30/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-25#art-30/par-2
- art-31/par-1: 第二十九条第二項 → 地方税法 第二十九条第二項 (Article 29, paragraph (2)), art-29/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-25#art-29/par-2
- art-31/par-1: 同条第一項 → 地方税法 第二十九条第一項 (Article 29, paragraph (1)), art-29/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-25#art-29/par-1
- art-32/par-2: 前項 → 地方税法 第三十二条第一項 (Article 32, paragraph (1)), art-32/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-32#art-32/par-1
- art-32/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/ja/income-tax-act/art-22/par-2 · https://japanlaw.org/l/340AC0000000033/art-22/par-2
- art-32/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/ja/income-tax-act/art-22/par-3 · https://japanlaw.org/l/340AC0000000033/art-22/par-3
- art-32/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/ja/income-tax-act/art-60-2 · https://japanlaw.org/l/340AC0000000033/art-60-2
- art-32/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/ja/income-tax-act/art-60-3 · https://japanlaw.org/l/340AC0000000033/art-60-3
- art-32/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/ja/income-tax-act/art-60-4 · https://japanlaw.org/l/340AC0000000033/art-60-4
- art-32/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/ja/income-tax-act/art-2/par-1/item-40 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-40
- art-32/par-3: 第八項 → 地方税法 第三十二条第八項 (Article 32, paragraph (8)), art-32/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-32#art-32/par-8
- art-32/par-3: 次条第一項 → 地方税法 第三十三条第一項 (Article 33, paragraph (1)), art-33/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-33#art-33/par-1
- art-32/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/ja/income-tax-act/art-56 · https://japanlaw.org/l/340AC0000000033/art-56
- art-32/par-3: この項 → 地方税法 第三十二条第三項 (Article 32, paragraph (3)), art-32/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-32#art-32/par-3
- art-32/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/ja/income-tax-act/art-57/par-2 · https://japanlaw.org/l/340AC0000000033/art-57/par-2
- art-32/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/ja/income-tax-act/art-57/par-1 · https://japanlaw.org/l/340AC0000000033/art-57/par-1
- art-32/par-3: 第四十五条の二第一項第二号 → 地方税法 第四十五条の二第一項第二号 (Article 45-2, paragraph (1), item (ii)), art-45-2/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-2#art-45-2/par-1/item-2
- art-32/par-3: 同項 → 地方税法 第四十五条の二第一項 (Article 45-2, paragraph (1)), art-45-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-2#art-45-2/par-1
- art-32/par-4: 前項 → 地方税法 第三十二条第三項 (Article 32, paragraph (3)), art-32/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-32#art-32/par-3
- art-32/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/ja/income-tax-act/art-56 · https://japanlaw.org/l/340AC0000000033/art-56
- art-32/par-4/item-2: この項 → 地方税法 第三十二条第四項 (Article 32, paragraph (4)), art-32/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-32#art-32/par-4
- art-32/par-5: 前項 → 地方税法 第三十二条第四項 (Article 32, paragraph (4)), art-32/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-32#art-32/par-4
- art-32/par-6: 第四項 → 地方税法 第三十二条第四項 (Article 32, paragraph (4)), art-32/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-32#art-32/par-4
- art-32/par-6: 第四十五条の二第一項 → 地方税法 第四十五条の二第一項 (Article 45-2, paragraph (1)), art-45-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-2#art-45-2/par-1
- art-32/par-6: 同項第二号 → 地方税法 第四十五条の二第一項第二号 (Article 45-2, paragraph (1), item (ii)), art-45-2/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-2#art-45-2/par-1/item-2
- art-32/par-7: 第三項 → 地方税法 第三十二条第三項 (Article 32, paragraph (3)), art-32/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-32#art-32/par-3
- art-32/par-7: 第四項 → 地方税法 第三十二条第四項 (Article 32, paragraph (4)), art-32/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-32#art-32/par-4
- art-32/par-8: 第二項から前項まで → 地方税法 第三十二条第二項 (Article 32, paragraph (2)), art-32/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-32#art-32/par-2
- art-32/par-8: 第二項から前項まで → 地方税法 第三十二条第三項 (Article 32, paragraph (3)), art-32/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-32#art-32/par-3
- art-32/par-8: 第二項から前項まで → 地方税法 第三十二条第四項 (Article 32, paragraph (4)), art-32/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-32#art-32/par-4
- art-32/par-8: 第二項から前項まで → 地方税法 第三十二条第五項 (Article 32, paragraph (5)), art-32/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-32#art-32/par-5
- art-32/par-8: 第二項から前項まで → 地方税法 第三十二条第六項 (Article 32, paragraph (6)), art-32/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-32#art-32/par-6
- art-32/par-8: 第二項から前項まで → 地方税法 第三十二条第七項 (Article 32, paragraph (7)), art-32/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-32#art-32/par-7
- art-32/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/ja/income-tax-act/art-2/par-1/item-25 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-25
- art-32/par-8: この項 → 地方税法 第三十二条第八項 (Article 32, paragraph (8)), art-32/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-32#art-32/par-8
- art-32/par-8: 第四十五条の二第一項 → 地方税法 第四十五条の二第一項 (Article 45-2, paragraph (1)), art-45-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-2#art-45-2/par-1
- art-32/par-8: 第三項 → 地方税法 第四十五条の二第三項 (Article 45-2, paragraph (3)), art-45-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-2#art-45-2/par-3
- art-32/par-9: 前項 → 地方税法 第三十二条第八項 (Article 32, paragraph (8)), art-32/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-32#art-32/par-8
- art-32/par-9: 第三十四条第一項第一号 → 地方税法 第三十四条第一項第一号 (Article 34, paragraph (1), item (i)), art-34/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-1/item-1
- art-32/par-9: この項 → 地方税法 第三十二条第九項 (Article 32, paragraph (9)), art-32/par-9 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-32#art-32/par-9
- art-32/par-9: 同条第一項 → 地方税法 第三十四条第一項 (Article 34, paragraph (1)), art-34/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-1
- art-32/par-9: 第四十五条の二第一項 → 地方税法 第四十五条の二第一項 (Article 45-2, paragraph (1)), art-45-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-2#art-45-2/par-1
- art-32/par-9: 第三項 → 地方税法 第四十五条の二第三項 (Article 45-2, paragraph (3)), art-45-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-2#art-45-2/par-3
- art-32/par-10: 前項 → 地方税法 第三十二条第九項 (Article 32, paragraph (9)), art-32/par-9 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-32#art-32/par-9
- art-32/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/ja/income-tax-act/art-57-2/par-2 · https://japanlaw.org/l/340AC0000000033/art-57-2/par-2
- art-32/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/ja/income-tax-act/art-28/par-2 · https://japanlaw.org/l/340AC0000000033/art-28/par-2
- art-32/par-11: この項 → 地方税法 第三十二条第十一項 (Article 32, paragraph (11)), art-32/par-11 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-32#art-32/par-11
- art-32/par-11: 第四十五条の二第一項 → 地方税法 第四十五条の二第一項 (Article 45-2, paragraph (1)), art-45-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-2#art-45-2/par-1
- art-32/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/ja/income-tax-act/art-57-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-57-2/par-1
- art-32/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/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-23#art-23/par-1/item-15
- art-32/par-12: この項 → 地方税法 第三十二条第十二項 (Article 32, paragraph (12)), art-32/par-12 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-32#art-32/par-12
- art-32/par-13: 前項 → 地方税法 第三十二条第十二項 (Article 32, paragraph (12)), art-32/par-12 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-32#art-32/par-12
- art-32/par-13: 第四十五条の三第一項 → 地方税法 第四十五条の三第一項 (Article 45-3, paragraph (1)), art-45-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-2#art-45-3/par-1
- art-32/par-15: 前項 → 地方税法 第三十二条第十四項 (Article 32, paragraph (14)), art-32/par-14 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-32#art-32/par-14
- art-32/par-15: 第四十五条の三第一項 → 地方税法 第四十五条の三第一項 (Article 45-3, paragraph (1)), art-45-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-2#art-45-3/par-1
- art-32/par-16: 第二項から前項まで → 地方税法 第三十二条第十項 (Article 32, paragraph (10)), art-32/par-10 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-32#art-32/par-10
- art-32/par-16: 第二項から前項まで → 地方税法 第三十二条第十一項 (Article 32, paragraph (11)), art-32/par-11 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-32#art-32/par-11
- art-32/par-16: 第二項から前項まで → 地方税法 第三十二条第十二項 (Article 32, paragraph (12)), art-32/par-12 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-32#art-32/par-12
- art-32/par-16: 第二項から前項まで → 地方税法 第三十二条第十三項 (Article 32, paragraph (13)), art-32/par-13 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-32#art-32/par-13
- art-32/par-16: 第二項から前項まで → 地方税法 第三十二条第十四項 (Article 32, paragraph (14)), art-32/par-14 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-32#art-32/par-14
- art-32/par-16: 第二項から前項まで → 地方税法 第三十二条第十五項 (Article 32, paragraph (15)), art-32/par-15 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-32#art-32/par-15
- art-32/par-16: 第二項から前項まで → 地方税法 第三十二条第二項 (Article 32, paragraph (2)), art-32/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-32#art-32/par-2
- art-32/par-16: 第二項から前項まで → 地方税法 第三十二条第三項 (Article 32, paragraph (3)), art-32/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-32#art-32/par-3
- art-32/par-16: 第二項から前項まで → 地方税法 第三十二条第四項 (Article 32, paragraph (4)), art-32/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-32#art-32/par-4
- art-32/par-16: 第二項から前項まで → 地方税法 第三十二条第五項 (Article 32, paragraph (5)), art-32/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-32#art-32/par-5
- art-32/par-16: 第二項から前項まで → 地方税法 第三十二条第六項 (Article 32, paragraph (6)), art-32/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-32#art-32/par-6
- art-32/par-16: 第二項から前項まで → 地方税法 第三十二条第七項 (Article 32, paragraph (7)), art-32/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-32#art-32/par-7
- art-32/par-16: 第二項から前項まで → 地方税法 第三十二条第八項 (Article 32, paragraph (8)), art-32/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-32#art-32/par-8
- art-32/par-16: 第二項から前項まで → 地方税法 第三十二条第九項 (Article 32, paragraph (9)), art-32/par-9 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-32#art-32/par-9
- art-33/par-1: 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（平成八年法律第八十五号）第二条第一項 → e-Gov law 408AC0000000085, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- art-33/par-1: 第五項 → 地方税法 第三十三条第五項 (Article 33, paragraph (5)), art-33/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-33#art-33/par-5
- art-33/par-1: この項 → 地方税法 第三十三条第一項 (Article 33, paragraph (1)), art-33/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-33#art-33/par-1
- art-33/par-1: 次項 → 地方税法 第三十三条第二項 (Article 33, paragraph (2)), art-33/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-33#art-33/par-2
- art-33/par-1: 前条第八項 → 地方税法 第三十二条第八項 (Article 32, paragraph (8)), art-32/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-32#art-32/par-8
- art-33/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/ja/income-tax-act/art-70-2/par-4/item-1 · https://japanlaw.org/l/340AC0000000033/art-70-2/par-4/item-1
- art-33/par-1: 前条 → 地方税法 第三十二条 (Article 32), art-32 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-32#art-32
- art-33/par-1: 次項 → 地方税法 第三十二条第九項 (Article 32, paragraph (9)), art-32/par-9 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-32#art-32/par-9
- art-33/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/ja/income-tax-act/art-70-2/par-4/item-2 · https://japanlaw.org/l/340AC0000000033/art-70-2/par-4/item-2
- art-33/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/ja/income-tax-act/art-70-2/par-4/item-3 · https://japanlaw.org/l/340AC0000000033/art-70-2/par-4/item-3
- art-33/par-1/item-1: 次号 → 地方税法 第三十三条第一項第二号 (Article 33, paragraph (1), item (ii)), art-33/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-33#art-33/par-1/item-2
- art-33/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/ja/income-tax-act/art-70-2/par-4/item-4 · https://japanlaw.org/l/340AC0000000033/art-70-2/par-4/item-4
- art-33/par-2: 前項 → 地方税法 第三十三条第一項 (Article 33, paragraph (1)), art-33/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-33#art-33/par-1
- art-33/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/ja/income-tax-act/art-70-2/par-4/item-5 · https://japanlaw.org/l/340AC0000000033/art-70-2/par-4/item-5
- art-33/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/ja/income-tax-act/art-70-2/par-4/item-1 · https://japanlaw.org/l/340AC0000000033/art-70-2/par-4/item-1
- art-33/par-2: この項 → 地方税法 第三十三条第二項 (Article 33, paragraph (2)), art-33/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-33#art-33/par-2
- art-33/par-2: 前条 → 地方税法 第三十二条 (Article 32), art-32 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-32#art-32
- art-33/par-2: 同条第八項 → 地方税法 第三十二条第八項 (Article 32, paragraph (8)), art-32/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-32#art-32/par-8
- art-33/par-2: 次項 → 地方税法 第三十二条第九項 (Article 32, paragraph (9)), art-32/par-9 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-32#art-32/par-9
- art-33/par-3: 前二項 → 地方税法 第三十三条第一項 (Article 33, paragraph (1)), art-33/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-33#art-33/par-1
- art-33/par-3: 前二項 → 地方税法 第三十三条第二項 (Article 33, paragraph (2)), art-33/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-33#art-33/par-2
- art-33/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/ja/income-tax-act/art-70-2/par-4/item-1 · https://japanlaw.org/l/340AC0000000033/art-70-2/par-4/item-1
- art-33/par-3: この項 → 地方税法 第三十三条第三項 (Article 33, paragraph (3)), art-33/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-33#art-33/par-3
- art-33/par-3: 前条 → 地方税法 第三十二条 (Article 32), art-32 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-32#art-32
- art-33/par-3: 同条第八項 → 地方税法 第三十二条第八項 (Article 32, paragraph (8)), art-32/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-32#art-32/par-8
- art-33/par-3: 次項 → 地方税法 第三十二条第九項 (Article 32, paragraph (9)), art-32/par-9 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-32#art-32/par-9
- art-33/par-4: 前条 → 地方税法 第三十二条 (Article 32), art-32 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-32#art-32
- art-33/par-4: 同条第九項 → 地方税法 第三十二条第九項 (Article 32, paragraph (9)), art-32/par-9 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-32#art-32/par-9
- art-33/par-4: 次条第四項 → 地方税法 第三十三条第四項 (Article 33, paragraph (4)), art-33/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-33#art-33/par-4
- art-33/par-4: 第三十四条第一項 → 地方税法 第三十四条第一項 (Article 34, paragraph (1)), art-34/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-1
- art-33/par-5: 前項 → 地方税法 第三十三条第四項 (Article 33, paragraph (4)), art-33/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-33#art-33/par-4
- art-33/par-5: 次条第一項第一号 → 地方税法 第三十四条第一項第一号 (Article 34, paragraph (1), item (i)), art-34/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-1/item-1
- art-34/par-1/item-1: この号 → 地方税法 第三十四条第一項第一号 (Article 34, paragraph (1), item (i)), art-34/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-1/item-1
- art-34/par-1/item-1: 第三十二条第十項 → 地方税法 第三十二条第十項 (Article 32, paragraph (10)), art-32/par-10 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-32#art-32/par-10
- art-34/par-1/item-1/sub-1: この号 → 地方税法 第三十四条第一項第一号 (Article 34, paragraph (1), item (i)), art-34/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-1/item-1
- art-34/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/ja/income-tax-act/art-74/par-2 · https://japanlaw.org/l/340AC0000000033/art-74/par-2
- art-34/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/ja/special-taxation-measures-act/art-41-7/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-7/par-2
- art-34/par-1/item-4/sub-1: 小規模企業共済法（昭和四十年法律第百二号）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-34/par-1/item-4/sub-2: 確定拠出年金法（平成十三年法律第八十八号）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/ja/defined-contribution-pension-act/art-3/par-3/item-7-2 · https://japanlaw.org/l/413AC0000000088/art-3/par-3/item-7-2
- art-34/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/ja/defined-contribution-pension-act/art-55/par-2/item-4 · https://japanlaw.org/l/413AC0000000088/art-55/par-2/item-4
- art-34/par-1/item-5/sub-1: 第七項第一号 → 地方税法 第三十四条第七項第一号 (Article 34, paragraph (7), item (i)), art-34/par-7/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-7/item-1
- art-34/par-1/item-5/sub-1: この号 → 地方税法 第三十四条第一項第五号 (Article 34, paragraph (1), item (v)), art-34/par-1/item-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-1/item-5
- art-34/par-1/item-5/sub-1: 第七項 → 地方税法 第三十四条第七項 (Article 34, paragraph (7)), art-34/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-7
- art-34/par-1/item-5/sub-2: 第二号 → 地方税法 第三十四条第一項第二号 (Article 34, paragraph (1), item (ii)), art-34/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-1/item-2
- art-34/par-1/item-5/sub-2: 第七項第二号 → 地方税法 第三十四条第七項第二号 (Article 34, paragraph (7), item (ii)), art-34/par-7/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-7/item-2
- art-34/par-1/item-5/sub-2: 第三号 → 地方税法 第三十四条第七項第三号 (Article 34, paragraph (7), item (iii)), art-34/par-7/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-7/item-3
- art-34/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/ja/income-tax-act/art-9/par-1/item-9 · https://japanlaw.org/l/340AC0000000033/art-9/par-1/item-9
- art-34/par-1/item-5-3: この号 → 地方税法 第三十四条第一項第五号の三 (Article 34, paragraph (1), item (v-3)), art-34/par-1/item-5-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-1/item-5-3
- art-34/par-1/item-6: 第三項 → 地方税法 第三十四条第三項 (Article 34, paragraph (3)), art-34/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-3
- art-34/par-1/item-6: 第八項 → 地方税法 第三十四条第八項 (Article 34, paragraph (8)), art-34/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-8
- art-34/par-1/item-6: 第三十七条 → 地方税法 第三十七条 (Article 37), art-37 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-35#art-37
- art-34/par-1/item-10/sub-1: この条 → 地方税法 第三十四条 (Article 34), art-34 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34
- art-34/par-1/item-10/sub-1: 第三十七条第一号 → 地方税法 第三十七条第一項第一号 (Article 37, paragraph (1), item (i)), art-37/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-35#art-37/par-1/item-1
- art-34/par-1/item-10-2: 第三十二条第三項 → 地方税法 第三十二条第三項 (Article 32, paragraph (3)), art-32/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-32#art-32/par-3
- art-34/par-1/item-10-2: 同条第四項 → 地方税法 第三十二条第四項 (Article 32, paragraph (4)), art-32/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-32#art-32/par-4
- art-34/par-1/item-10-2: 前号 → 地方税法 第三十四条第一項第十号 (Article 34, paragraph (1), item (x)), art-34/par-1/item-10 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-1/item-10
- art-34/par-1/item-10-2: この号 → 地方税法 第三十四条第一項第十号の二 (Article 34, paragraph (1), item (x-2)), art-34/par-1/item-10-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-1/item-10-2
- art-34/par-1/item-11: 第四十五条の三の三第一項 → 地方税法 第四十五条の三の三第一項 (Article 45-3-3, paragraph (1)), art-45-3-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-3-3#art-45-3-3/par-1
- art-34/par-1/item-11: 第八項 → 地方税法 第三十四条第八項 (Article 34, paragraph (8)), art-34/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-8
- art-34/par-1/item-11: 第三十七条 → 地方税法 第三十七条 (Article 37), art-37 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-35#art-37
- art-34/par-1/item-11: 第四項 → 地方税法 第三十四条第四項 (Article 34, paragraph (4)), art-34/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-4
- art-34/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/ja/income-tax-act/art-2/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-3
- art-34/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/ja/income-tax-act/art-2/par-1/item-5 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-5
- art-34/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-34/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-34/par-1/item-12: 第三十二条第三項 → 地方税法 第三十二条第三項 (Article 32, paragraph (3)), art-32/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-32#art-32/par-3
- art-34/par-1/item-12: 同条第四項 → 地方税法 第三十二条第四項 (Article 32, paragraph (4)), art-32/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-32#art-32/par-4
- art-34/par-1/item-12: 前号 → 地方税法 第三十四条第一項第十一号 (Article 34, paragraph (1), item (xi)), art-34/par-1/item-11 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-1/item-11
- art-34/par-1/item-12: この号 → 地方税法 第三十四条第一項第十二号 (Article 34, paragraph (1), item (xii)), art-34/par-1/item-12 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-1/item-12
- art-34/par-3: 第三十七条 → 地方税法 第三十七条 (Article 37), art-37 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-35#art-37
- art-34/par-3: 第一項第六号 → 地方税法 第三十四条第一項第六号 (Article 34, paragraph (1), item (vi)), art-34/par-1/item-6 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-1/item-6
- art-34/par-4: 第三十七条 → 地方税法 第三十七条 (Article 37), art-37 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-35#art-37
- art-34/par-4: 第一項第十一号 → 地方税法 第三十四条第一項第十一号 (Article 34, paragraph (1), item (xi)), art-34/par-1/item-11 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-1/item-11
- art-34/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/ja/special-taxation-measures-act/art-4-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-4-4/par-1
- art-34/par-5: 第一項第五号 → 地方税法 第三十四条第一項第五号 (Article 34, paragraph (1), item (v)), art-34/par-1/item-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-1/item-5
- art-34/par-5: 第五号の三 → 地方税法 第三十四条第一項第五号の三 (Article 34, paragraph (1), item (v-3)), art-34/par-1/item-5-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-1/item-5-3
- art-34/par-6: 第一項第一号 → 地方税法 第三十四条第一項第一号 (Article 34, paragraph (1), item (i)), art-34/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-1/item-1
- art-34/par-6: 同項第二号 → 地方税法 第三十四条第一項第二号 (Article 34, paragraph (1), item (ii)), art-34/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-1/item-2
- art-34/par-6: 同項第三号 → 地方税法 第三十四条第一項第三号 (Article 34, paragraph (1), item (iii)), art-34/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-1/item-3
- art-34/par-6: 同項第四号 → 地方税法 第三十四条第一項第四号 (Article 34, paragraph (1), item (iv)), art-34/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-1/item-4
- art-34/par-6: 同項第五号 → 地方税法 第三十四条第一項第五号 (Article 34, paragraph (1), item (v)), art-34/par-1/item-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-1/item-5
- art-34/par-6: 同項第五号の三 → 地方税法 第三十四条第一項第五号の三 (Article 34, paragraph (1), item (v-3)), art-34/par-1/item-5-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-1/item-5-3
- art-34/par-6: 同項第六号 → 地方税法 第三十四条第一項第六号 (Article 34, paragraph (1), item (vi)), art-34/par-1/item-6 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-1/item-6
- art-34/par-6: 第三項 → 地方税法 第三十四条第三項 (Article 34, paragraph (3)), art-34/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-3
- art-34/par-6: 第一項第八号 → 地方税法 第三十四条第一項第八号 (Article 34, paragraph (1), item (viii)), art-34/par-1/item-8 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-1/item-8
- art-34/par-6: 同項第八号の二 → 地方税法 第三十四条第一項第八号の二 (Article 34, paragraph (1), item (viii-2)), art-34/par-1/item-8-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-1/item-8-2
- art-34/par-6: 同項第九号 → 地方税法 第三十四条第一項第九号 (Article 34, paragraph (1), item (ix)), art-34/par-1/item-9 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-1/item-9
- art-34/par-6: 同項第十号 → 地方税法 第三十四条第一項第十号 (Article 34, paragraph (1), item (x)), art-34/par-1/item-10 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-1/item-10
- art-34/par-6: 同項第十号の二 → 地方税法 第三十四条第一項第十号の二 (Article 34, paragraph (1), item (x-2)), art-34/par-1/item-10-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-1/item-10-2
- art-34/par-6: 同項第十一号 → 地方税法 第三十四条第一項第十一号 (Article 34, paragraph (1), item (xi)), art-34/par-1/item-11 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-1/item-11
- art-34/par-6: 第四項 → 地方税法 第三十四条第四項 (Article 34, paragraph (4)), art-34/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-4
- art-34/par-6: 第一項第十二号 → 地方税法 第三十四条第一項第十二号 (Article 34, paragraph (1), item (xii)), art-34/par-1/item-12 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-1/item-12
- art-34/par-6: 第二項 → 地方税法 第三十四条第二項 (Article 34, paragraph (2)), art-34/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-2
- art-34/par-7: 第一項第五号 → 地方税法 第三十四条第一項第五号 (Article 34, paragraph (1), item (v)), art-34/par-1/item-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-1/item-5
- art-34/par-7: 第五号の三 → 地方税法 第三十四条第一項第五号の三 (Article 34, paragraph (1), item (v-3)), art-34/par-1/item-5-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-1/item-5-3
- art-34/par-7: 第二号 → 地方税法 第三十四条第七項第二号 (Article 34, paragraph (7), item (ii)), art-34/par-7/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-7/item-2
- art-34/par-7: 第五号 → 地方税法 第三十四条第七項第五号 (Article 34, paragraph (7), item (v)), art-34/par-7/item-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-7/item-5
- art-34/par-7: 第一号 → 地方税法 第三十四条第七項第一号 (Article 34, paragraph (7), item (i)), art-34/par-7/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-7/item-1
- art-34/par-7: 第三号 → 地方税法 第三十四条第七項第三号 (Article 34, paragraph (7), item (iii)), art-34/par-7/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-7/item-3
- art-34/par-7: 第四号 → 地方税法 第三十四条第七項第四号 (Article 34, paragraph (7), item (iv)), art-34/par-7/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-7/item-4
- art-34/par-7/item-1: この号 → 地方税法 第三十四条第七項第一号 (Article 34, paragraph (7), item (i)), art-34/par-7/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-7/item-1
- art-34/par-7/item-1: 第三号 → 地方税法 第三十四条第七項第三号 (Article 34, paragraph (7), item (iii)), art-34/par-7/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-7/item-3
- art-34/par-7/item-1: 第四号 → 地方税法 第三十四条第七項第四号 (Article 34, paragraph (7), item (iv)), art-34/par-7/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-7/item-4
- art-34/par-7/item-1: 確定給付企業年金法（平成十三年法律第五十号）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-34/par-7/item-1: 次号 → 地方税法 第三十四条第七項第二号 (Article 34, paragraph (7), item (ii)), art-34/par-7/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-7/item-2
- art-34/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-34/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-34/par-7/item-1/sub-1: 次号 → 地方税法 第三十四条第七項第二号 (Article 34, paragraph (7), item (ii)), art-34/par-7/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-7/item-2
- art-34/par-7/item-1/sub-2: 次号 → 地方税法 第三十四条第七項第二号 (Article 34, paragraph (7), item (ii)), art-34/par-7/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-7/item-2
- art-34/par-7/item-1/sub-2: 第三号 → 地方税法 第三十四条第七項第三号 (Article 34, paragraph (7), item (iii)), art-34/par-7/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-7/item-3
- art-34/par-7/item-1/sub-3: 農業協同組合法（昭和二十二年法律第百三十二号）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-34/par-7/item-1/sub-3: 次号 → 地方税法 第三十四条第七項第二号 (Article 34, paragraph (7), item (ii)), art-34/par-7/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-7/item-2
- art-34/par-7/item-1/sub-3: 第三号 → 地方税法 第三十四条第七項第三号 (Article 34, paragraph (7), item (iii)), art-34/par-7/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-7/item-3
- art-34/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-34/par-7/item-2/sub-1: 前号 → 地方税法 第三十四条第七項第一号 (Article 34, paragraph (7), item (i)), art-34/par-7/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-7/item-1
- art-34/par-7/item-2/sub-4: 前号 → 地方税法 第三十四条第七項第一号 (Article 34, paragraph (7), item (i)), art-34/par-7/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-7/item-1
- art-34/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-34/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-34/par-7/item-2/sub-5: 前号 → 地方税法 第三十四条第七項第一号 (Article 34, paragraph (7), item (i)), art-34/par-7/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-7/item-1
- art-34/par-7/item-3: この号 → 地方税法 第三十四条第七項第三号 (Article 34, paragraph (7), item (iii)), art-34/par-7/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-7/item-3
- art-34/par-7/item-3/sub-1: 前号 → 地方税法 第三十四条第七項第二号 (Article 34, paragraph (7), item (ii)), art-34/par-7/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-7/item-2
- art-34/par-7/item-3/sub-2: 第一号 → 地方税法 第三十四条第七項第一号 (Article 34, paragraph (7), item (i)), art-34/par-7/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-7/item-1
- art-34/par-7/item-4: 第一号 → 地方税法 第三十四条第七項第一号 (Article 34, paragraph (7), item (i)), art-34/par-7/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-7/item-1
- art-34/par-7/item-4: 次号 → 地方税法 第三十四条第七項第五号 (Article 34, paragraph (7), item (v)), art-34/par-7/item-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-7/item-5
- art-34/par-7/item-4: この号 → 地方税法 第三十四条第七項第四号 (Article 34, paragraph (7), item (iv)), art-34/par-7/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-7/item-4
- art-34/par-7/item-5: 第二号 → 地方税法 第三十四条第七項第二号 (Article 34, paragraph (7), item (ii)), art-34/par-7/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-7/item-2
- art-34/par-7/item-5: 前号 → 地方税法 第三十四条第七項第四号 (Article 34, paragraph (7), item (iv)), art-34/par-7/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-7/item-4
- art-34/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-34/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-34/par-7/item-6/sub-1: 第二号 → 地方税法 第三十四条第七項第二号 (Article 34, paragraph (7), item (ii)), art-34/par-7/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-7/item-2
- art-34/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-34/par-8: 第一項 → 地方税法 第三十四条第一項 (Article 34, paragraph (1)), art-34/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-1
- art-34/par-8: 第三項 → 地方税法 第三十四条第三項 (Article 34, paragraph (3)), art-34/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-3
- art-34/par-8: 第四項 → 地方税法 第三十四条第四項 (Article 34, paragraph (4)), art-34/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-4
- art-34/par-8: 第一項第十号の二 → 地方税法 第三十四条第一項第十号の二 (Article 34, paragraph (1), item (x-2)), art-34/par-1/item-10-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-1/item-10-2
- art-34/par-8: 第二十三条第一項第十二号 → 地方税法 第二十三条第一項第十二号 (Article 23, paragraph (1), item (xii)), art-23/par-1/item-12 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-23#art-23/par-1/item-12
- art-34/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/ja/income-tax-act/art-2/par-1/item-32 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-32
- art-34/par-9: 第一項第九号 → 地方税法 第三十四条第一項第九号 (Article 34, paragraph (1), item (ix)), art-34/par-1/item-9 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-1/item-9
- art-34/par-9: 第三十七条 → 地方税法 第三十七条 (Article 37), art-37 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-35#art-37
- art-34/par-9: 地方税法第二十三条第一項第十三号 → 地方税法 第二十三条第一項第十三号 (Article 23, paragraph (1), item (xiii)), art-23/par-1/item-13 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-23#art-23/par-1/item-13
- art-34/par-10: 第一項第十号の二 → 地方税法 第三十四条第一項第十号の二 (Article 34, paragraph (1), item (x-2)), art-34/par-1/item-10-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-1/item-10-2
- art-34/par-11: 第一項 → 地方税法 第三十四条第一項 (Article 34, paragraph (1)), art-34/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-1
- art-34/par-11: 第二項 → 地方税法 第三十四条第二項 (Article 34, paragraph (2)), art-34/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-2
- art-34/par-12: 前各項 → 地方税法 第三十四条第一項 (Article 34, paragraph (1)), art-34/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-1
- art-34/par-12: 前各項 → 地方税法 第三十四条第十項 (Article 34, paragraph (10)), art-34/par-10 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-10
- art-34/par-12: 前各項 → 地方税法 第三十四条第十一項 (Article 34, paragraph (11)), art-34/par-11 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-11
- art-34/par-12: 前各項 → 地方税法 第三十四条第二項 (Article 34, paragraph (2)), art-34/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-2
- art-34/par-12: 前各項 → 地方税法 第三十四条第三項 (Article 34, paragraph (3)), art-34/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-3
- art-34/par-12: 前各項 → 地方税法 第三十四条第四項 (Article 34, paragraph (4)), art-34/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-4
- art-34/par-12: 前各項 → 地方税法 第三十四条第五項 (Article 34, paragraph (5)), art-34/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-5
- art-34/par-12: 前各項 → 地方税法 第三十四条第六項 (Article 34, paragraph (6)), art-34/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-6
- art-34/par-12: 前各項 → 地方税法 第三十四条第七項 (Article 34, paragraph (7)), art-34/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-7
- art-34/par-12: 前各項 → 地方税法 第三十四条第八項 (Article 34, paragraph (8)), art-34/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-8
- art-34/par-12: 前各項 → 地方税法 第三十四条第九項 (Article 34, paragraph (9)), art-34/par-9 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-9
- art-35/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-35/par-1: 第三十七条 → 地方税法 第三十七条 (Article 37), art-37 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-35#art-37
- art-35/par-1: 第三十七条の二 → 地方税法 第三十七条の二 (Article 37-2), art-37-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-2#art-37-2
- art-35/par-2: 前項 → 地方税法 第三十五条第一項 (Article 35, paragraph (1)), art-35/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-35#art-35/par-1
- art-35/par-2: 前条 → 地方税法 第三十四条 (Article 34), art-34 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34
- art-37/par-1: 第三十五条 → 地方税法 第三十五条 (Article 35), art-35 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-35#art-35
- art-37/par-1/item-1: 第三十五条第二項 → 地方税法 第三十五条第二項 (Article 35, paragraph (2)), art-35/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-35#art-35/par-2
- art-37/par-1/item-1: この条 → 地方税法 第三十七条 (Article 37), art-37 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-35#art-37
- art-37/par-1/item-1/sub-1: 第三十四条第一項第十号の二 → 地方税法 第三十四条第一項第十号の二 (Article 34, paragraph (1), item (x-2)), art-34/par-1/item-10-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-1/item-10-2
- art-37/par-1/item-2/sub-1: 前号 → 地方税法 第三十七条第一項第一号 (Article 37, paragraph (1), item (i)), art-37/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-35#art-37/par-1/item-1
- art-37-2/par-1: この項 → 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/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-2#art-37-2/par-1
- art-37-2/par-1: 第三十五条 → 地方税法 第三十五条 (Article 35), art-35 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-35#art-35
- art-37-2/par-1: 前条 → 地方税法 第三十七条 (Article 37), art-37 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-35#art-37
- art-37-2/par-1/item-1: この条 → 地方税法 第三十七条の二 (Article 37-2), art-37-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-2#art-37-2
- art-37-2/par-1/item-2: 社会福祉法（昭和二十六年法律第四十五号）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-37-2/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/ja/income-tax-act/art-78/par-2/item-2 · https://japanlaw.org/l/340AC0000000033/art-78/par-2/item-2
- art-37-2/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/ja/income-tax-act/art-78/par-2/item-3 · https://japanlaw.org/l/340AC0000000033/art-78/par-2/item-3
- art-37-2/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/ja/income-tax-act/art-78/par-2/item-4 · https://japanlaw.org/l/340AC0000000033/art-78/par-2/item-4
- art-37-2/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/ja/special-taxation-measures-act/art-41-18-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-18-2/par-2
- art-37-2/par-1/item-3: 次号 → 地方税法 第三十七条の二第一項第四号 (Article 37-2, paragraph (1), item (iv)), art-37-2/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-2#art-37-2/par-1/item-4
- art-37-2/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-37-2/par-1/item-4: この号 → 地方税法 第三十七条の二第一項第四号 (Article 37-2, paragraph (1), item (iv)), art-37-2/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-2#art-37-2/par-1/item-4
- art-37-2/par-1/item-4: 第十二項 → 地方税法 第三十七条の二第十二項 (Article 37-2, paragraph (12)), art-37-2/par-12 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-2#art-37-2/par-12
- art-37-2/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-37-2/par-2: 前項 → 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/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-2#art-37-2/par-1
- art-37-2/par-2: 同項第一号 → 地方税法 第三十七条の二第一項第一号 (Article 37-2, paragraph (1), item (i)), art-37-2/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-2#art-37-2/par-1/item-1
- art-37-2/par-2: この条 → 地方税法 第三十七条の二 (Article 37-2), art-37-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-2#art-37-2
- art-37-2/par-2: この項 → 地方税法 第三十七条の二第二項 (Article 37-2, paragraph (2)), art-37-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-2#art-37-2/par-2
- art-37-2/par-2: 第二号 → 地方税法 第三十七条の二第一項第二号 (Article 37-2, paragraph (1), item (ii)), art-37-2/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-2#art-37-2/par-1/item-2
- art-37-2/par-2: 第一号 → 地方税法 第三十七条の二第二項第一号 (Article 37-2, paragraph (2), item (i)), art-37-2/par-2/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-2#art-37-2/par-2/item-1
- art-37-2/par-2: 第二号 → 地方税法 第三十七条の二第二項第二号 (Article 37-2, paragraph (2), item (ii)), art-37-2/par-2/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-2#art-37-2/par-2/item-2
- art-37-2/par-2: 第五号 → 地方税法 第三十七条の二第二項第五号 (Article 37-2, paragraph (2), item (v)), art-37-2/par-2/item-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-2#art-37-2/par-2/item-5
- art-37-2/par-2: 第六号 → 地方税法 第三十七条の二第二項第六号 (Article 37-2, paragraph (2), item (vi)), art-37-2/par-2/item-6 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-2#art-37-2/par-2/item-6
- art-37-2/par-2: 第三号 → 地方税法 第三十七条の二第二項第三号 (Article 37-2, paragraph (2), item (iii)), art-37-2/par-2/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-2#art-37-2/par-2/item-3
- art-37-2/par-2: 第四号 → 地方税法 第三十七条の二第二項第四号 (Article 37-2, paragraph (2), item (iv)), art-37-2/par-2/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-2#art-37-2/par-2/item-4
- art-37-2/par-2/item-5: 次号 → 地方税法 第三十七条の二第二項第六号 (Article 37-2, paragraph (2), item (vi)), art-37-2/par-2/item-6 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-2#art-37-2/par-2/item-6
- art-37-2/par-2/item-5: 前各号 → 地方税法 第三十七条の二第二項第一号 (Article 37-2, paragraph (2), item (i)), art-37-2/par-2/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-2#art-37-2/par-2/item-1
- art-37-2/par-2/item-5: 前各号 → 地方税法 第三十七条の二第二項第二号 (Article 37-2, paragraph (2), item (ii)), art-37-2/par-2/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-2#art-37-2/par-2/item-2
- art-37-2/par-2/item-5: 前各号 → 地方税法 第三十七条の二第二項第三号 (Article 37-2, paragraph (2), item (iii)), art-37-2/par-2/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-2#art-37-2/par-2/item-3
- art-37-2/par-2/item-5: 前各号 → 地方税法 第三十七条の二第二項第四号 (Article 37-2, paragraph (2), item (iv)), art-37-2/par-2/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-2#art-37-2/par-2/item-4
- art-37-2/par-2/item-5: 第五項 → 地方税法 第三十七条の二第五項 (Article 37-2, paragraph (5)), art-37-2/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-2#art-37-2/par-5
- art-37-2/par-2/item-5: この条 → 地方税法 第三十七条の二 (Article 37-2), art-37-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-2#art-37-2
- art-37-2/par-2/item-6: 第四項 → 地方税法 第三十七条の二第四項 (Article 37-2, paragraph (4)), art-37-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-2#art-37-2/par-4
- art-37-2/par-3: 前項 → 地方税法 第三十七条の二第二項 (Article 37-2, paragraph (2)), art-37-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-2#art-37-2/par-2
- art-37-2/par-5: 第二項 → 地方税法 第三十七条の二第二項 (Article 37-2, paragraph (2)), art-37-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-2#art-37-2/par-2
- art-37-2/par-5: 前項 → 地方税法 第三十七条の二第四項 (Article 37-2, paragraph (4)), art-37-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-2#art-37-2/par-4
- art-37-2/par-6: 前項 → 地方税法 第三十七条の二第五項 (Article 37-2, paragraph (5)), art-37-2/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-2#art-37-2/par-5
- art-37-2/par-8: 第二項 → 地方税法 第三十七条の二第二項 (Article 37-2, paragraph (2)), art-37-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-2#art-37-2/par-2
- art-37-2/par-8: 第六項 → 地方税法 第三十七条の二第六項 (Article 37-2, paragraph (6)), art-37-2/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-2#art-37-2/par-6
- art-37-2/par-9: 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/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-2#art-37-2/par-1
- art-37-2/par-9: 第二項 → 地方税法 第三十七条の二第二項 (Article 37-2, paragraph (2)), art-37-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-2#art-37-2/par-2
- art-37-2/par-9: 第十一項 → 地方税法 第三十七条の二第十一項 (Article 37-2, paragraph (11)), art-37-2/par-11 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-2#art-37-2/par-11
- art-37-2/par-10: 第二項から第八項まで → 地方税法 第三十七条の二第二項 (Article 37-2, paragraph (2)), art-37-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-2#art-37-2/par-2
- art-37-2/par-10: 第二項から第八項まで → 地方税法 第三十七条の二第三項 (Article 37-2, paragraph (3)), art-37-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-2#art-37-2/par-3
- art-37-2/par-10: 第二項から第八項まで → 地方税法 第三十七条の二第四項 (Article 37-2, paragraph (4)), art-37-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-2#art-37-2/par-4
- art-37-2/par-10: 第二項から第八項まで → 地方税法 第三十七条の二第五項 (Article 37-2, paragraph (5)), art-37-2/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-2#art-37-2/par-5
- art-37-2/par-10: 第二項から第八項まで → 地方税法 第三十七条の二第六項 (Article 37-2, paragraph (6)), art-37-2/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-2#art-37-2/par-6
- art-37-2/par-10: 第二項から第八項まで → 地方税法 第三十七条の二第七項 (Article 37-2, paragraph (7)), art-37-2/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-2#art-37-2/par-7
- art-37-2/par-10: 第二項から第八項まで → 地方税法 第三十七条の二第八項 (Article 37-2, paragraph (8)), art-37-2/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-2#art-37-2/par-8
- art-37-2/par-11: 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/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-2#art-37-2/par-1
- art-37-2/par-11: 第三十五条 → 地方税法 第三十五条 (Article 35), art-35 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-35#art-35
- art-37-2/par-11: 前条 → 地方税法 第三十七条 (Article 37), art-37 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-35#art-37
- art-37-2/par-11/item-1: 第三十五条第二項 → 地方税法 第三十五条第二項 (Article 35, paragraph (2)), art-35/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-35#art-35/par-2
- art-37-2/par-11/item-1: この項 → 地方税法 第三十七条の二第十一項 (Article 37-2, paragraph (11)), art-37-2/par-11 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-2#art-37-2/par-11
- art-37-2/par-11/item-1: 前条第一号 → 地方税法 第三十七条第一項第一号 (Article 37, paragraph (1), item (i)), art-37/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-35#art-37/par-1/item-1
- art-37-2/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/ja/income-tax-act/art-86/par-2 · https://japanlaw.org/l/340AC0000000033/art-86/par-2
- art-37-2/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/ja/special-taxation-measures-act/art-41-16-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-16-2/par-1
- art-37-2/par-11/item-1: 次号 → 地方税法 第三十七条の二第十一項第二号 (Article 37-2, paragraph (11), item (ii)), art-37-2/par-11/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-2#art-37-2/par-11/item-2
- art-37-2/par-11/item-1: 第三号 → 地方税法 第三十七条の二第十一項第三号 (Article 37-2, paragraph (11), item (iii)), art-37-2/par-11/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-2#art-37-2/par-11/item-3
- art-37-2/par-11/item-2: 第三十五条第二項 → 地方税法 第三十五条第二項 (Article 35, paragraph (2)), art-35/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-35#art-35/par-2
- art-37-2/par-11/item-2: 次号 → 地方税法 第三十七条の二第十一項第三号 (Article 37-2, paragraph (11), item (iii)), art-37-2/par-11/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-2#art-37-2/par-11/item-3
- art-37-2/par-11/item-2: 同項 → 地方税法 第三十七条の二第十一項 (Article 37-2, paragraph (11)), art-37-2/par-11 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-2#art-37-2/par-11
- art-37-2/par-11/item-3/sub-1: 第一号 → 地方税法 第三十七条の二第十一項第一号 (Article 37-2, paragraph (11), item (i)), art-37-2/par-11/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-2#art-37-2/par-11/item-1
- art-37-2/par-11/item-3/sub-2: 第一号 → 地方税法 第三十七条の二第十一項第一号 (Article 37-2, paragraph (11), item (i)), art-37-2/par-11/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-2#art-37-2/par-11/item-1
- art-37-2/par-12: 第一項第四号 → 地方税法 第三十七条の二第一項第四号 (Article 37-2, paragraph (1), item (iv)), art-37-2/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-2#art-37-2/par-1/item-4
- art-37-2/par-12: この条 → 地方税法 第三十七条の二 (Article 37-2), art-37-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-2#art-37-2
- art-37-2/par-13: 次項 → 地方税法 第三十七条の二第十四項 (Article 37-2, paragraph (14)), art-37-2/par-14 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-2#art-37-2/par-14
- art-37-2/par-14: 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/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-2#art-37-2/par-1
- art-37-2/par-14: 第四号 → 地方税法 第三十七条の二第一項第四号 (Article 37-2, paragraph (1), item (iv)), art-37-2/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-2#art-37-2/par-1/item-4
- art-37-3/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/ja/income-tax-act/art-2/par-1/item-5 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-5
- art-37-3/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/ja/income-tax-act/art-161/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-1
- art-37-3/par-1: この条 → 地方税法 第三十七条の三 (Article 37-3), art-37-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-3#art-37-3
- art-37-3/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/ja/income-tax-act/art-95/par-1 · https://japanlaw.org/l/340AC0000000033/art-95/par-1
- art-37-3/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/ja/income-tax-act/art-165-6/par-1 · https://japanlaw.org/l/340AC0000000033/art-165-6/par-1
- art-37-3/par-1: 第三十五条 → 地方税法 第三十五条 (Article 35), art-35 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-35#art-35
- art-37-3/par-1: 前二条 → 地方税法 第三十七条 (Article 37), art-37 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-35#art-37
- art-37-3/par-1: 前二条 → 地方税法 第三十七条の二 (Article 37-2), art-37-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-2#art-37-2
- art-37-4/par-1: 第三十二条第十三項 → 地方税法 第三十二条第十三項 (Article 32, paragraph (13)), art-32/par-13 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-32#art-32/par-13
- art-37-4/par-1: 同条第十五項 → 地方税法 第三十二条第十五項 (Article 32, paragraph (15)), art-32/par-15 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-32#art-32/par-15
- art-37-4/par-1: 第三十五条 → 地方税法 第三十五条 (Article 35), art-35 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-35#art-35
- art-37-4/par-1: 前三条 → 地方税法 第三十七条 (Article 37), art-37 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-35#art-37
- art-37-4/par-1: 前三条 → 地方税法 第三十七条の二 (Article 37-2), art-37-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-2#art-37-2
- art-37-4/par-1: 前三条 → 地方税法 第三十七条の三 (Article 37-3), art-37-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-3#art-37-3
- art-41/par-2: 前項 → 地方税法 第四十一条第一項 (Article 41, paragraph (1)), art-41/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-3#art-41/par-1
- art-41/par-2: 第三百二十一条第二項 → 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/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-3/sec-1/from-art-317-7#art-321/par-2
- art-41/par-3: 第一項 → 地方税法 第四十一条第一項 (Article 41, paragraph (1)), art-41/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-3#art-41/par-1
- art-41/par-3: 第二十四条第一項第二号 → 地方税法 第二十四条第一項第二号 (Article 24, paragraph (1), item (ii)), art-24/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-24#art-24/par-1/item-2
- art-41/par-3: この項 → 地方税法 第四十一条第三項 (Article 41, paragraph (3)), art-41/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-3#art-41/par-3
- art-41/par-3: 次条第二項 → 地方税法 第四十二条第二項 (Article 42, paragraph (2)), art-42/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-3#art-42/par-2
- art-41/par-3: 第四十三条 → 地方税法 第四十三条 (Article 43), art-43 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-3#art-43
- art-41/par-3: 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/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-3/sec-1/from-art-293#art-294/par-1/item-2
- art-41/par-3: 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/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-3/sec-1/from-art-328#art-328
- art-41/par-3: 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/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-10/from-art-17-3#art-17-4
- art-41/par-3: 第三百二十一条の二 → 地方税法 第三百二十一条の二 (Article 321-2), art-321-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-3/sec-1/from-art-317-7#art-321-2
- art-41/par-3: 第三百二十六条 → 地方税法 第三百二十六条 (Article 326), art-326 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-3/sec-1/from-art-323#art-326
- art-41/par-3: 第三百二十八条の十 → 地方税法 第三百二十八条の十 (Article 328-10), art-328-10 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-3/sec-1/from-art-328#art-328-10
- art-41/par-3: 第三百二十八条の十三 → 地方税法 第三百二十八条の十三 (Article 328-13), art-328-13 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-3/sec-1/from-art-328-13#art-328-13
- art-41/par-3: 第三百二十八条の十一 → 地方税法 第三百二十八条の十一 (Article 328-11), art-328-11 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-3/sec-1/from-art-328-11#art-328-11
- art-41/par-3: 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/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-3/sec-1/from-art-328-11#art-328-12
- art-41/par-4: 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/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-3/sec-1/from-art-317-3-3#art-317-4
- art-41/par-4: 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/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-3/sec-1/from-art-317-2#art-317-2/par-1
- art-41/par-4: 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/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-3/sec-1/from-art-317-2#art-317-2/par-2
- art-41/par-4: 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/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-3/sec-1/from-art-317-2#art-317-2/par-3
- art-41/par-4: 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/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-3/sec-1/from-art-317-2#art-317-2/par-4
- art-41/par-4: 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/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-3/sec-1/from-art-317-2#art-317-2/par-5
- art-41/par-4: 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/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-3/sec-1/from-art-323#art-324
- art-41/par-4: 第三百二十八条の十六第一項 → 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/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-3/sec-1/from-art-328-13#art-328-16/par-1
- art-41/par-4: 第三項から第六項まで → 地方税法 第三百二十八条の十六第三項 (Article 328-16, paragraph (3)), art-328-16/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-3/sec-1/from-art-328-13#art-328-16/par-3
- art-41/par-4: 第三項から第六項まで → 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/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-3/sec-1/from-art-328-13#art-328-16/par-4
- art-41/par-4: 第三項から第六項まで → 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/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-3/sec-1/from-art-328-13#art-328-16/par-5
- art-41/par-4: 第三項から第六項まで → 地方税法 第三百二十八条の十六第六項 (Article 328-16, paragraph (6)), art-328-16/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-3/sec-1/from-art-328-13#art-328-16/par-6
- art-41/par-4: 第三百三十二条から第三百三十四条まで → 地方税法 第三百三十二条 (Article 332), art-332 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-3/sec-1/from-art-331#art-332
- art-41/par-4: 第三百三十二条から第三百三十四条まで → 地方税法 第三百三十三条 (Article 333), art-333 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-3/sec-1/from-art-331#art-333
- art-41/par-4: 第三百三十二条から第三百三十四条まで → 地方税法 第三百三十四条 (Article 334), art-334 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-3/sec-1/from-art-331#art-334
- art-41/par-4: 第一項 → 地方税法 第四十一条第一項 (Article 41, paragraph (1)), art-41/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-3#art-41/par-1
- art-41/par-5: 第一項 → 地方税法 第四十一条第一項 (Article 41, paragraph (1)), art-41/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-3#art-41/par-1
- art-43/par-1: 第四十一条第一項 → 地方税法 第四十一条第一項 (Article 41, paragraph (1)), art-41/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-3#art-41/par-1
- art-44-2/par-1: 第三百二十一条の七の十三 → 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/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-3/sec-1/from-art-321-7-13#art-321-7-13
- art-45-2/par-1: 第二十四条第一項第一号 → 地方税法 第二十四条第一項第一号 (Article 24, paragraph (1), item (i)), art-24/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-24#art-24/par-1/item-1
- art-45-2/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/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-3/sec-1/from-art-317-2#art-317-2/par-1
- art-45-2/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/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-3/sec-1/from-art-317-3-3#art-317-6/par-1
- art-45-2/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/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-3/sec-1/from-art-317-3-3#art-317-6/par-4
- art-45-2/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/ja/income-tax-act/art-35/par-3 · https://japanlaw.org/l/340AC0000000033/art-35/par-3
- art-45-2/par-1: この条 → 地方税法 第四十五条の二 (Article 45-2), art-45-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-2#art-45-2
- art-45-2/par-1: 第三十四条第一項第十号の二 → 地方税法 第三十四条第一項第十号の二 (Article 34, paragraph (1), item (x-2)), art-34/par-1/item-10-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-1/item-10-2
- art-45-2/par-1: 第三十四条第四項 → 地方税法 第三十四条第四項 (Article 34, paragraph (4)), art-34/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-34#art-34/par-4
- art-45-2/par-1: 第三十二条第八項 → 地方税法 第三十二条第八項 (Article 32, paragraph (8)), art-32/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-32#art-32/par-8
- art-45-2/par-1: 同条第九項 → 地方税法 第三十二条第九項 (Article 32, paragraph (9)), art-32/par-9 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-32#art-32/par-9
- art-45-2/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/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-2#art-37-2/par-1
- art-45-2/par-1: 同項第四号 → 地方税法 第三十七条の二第一項第四号 (Article 37-2, paragraph (1), item (iv)), art-37-2/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-2#art-37-2/par-1/item-4
- art-45-2/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-45-2/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-45-2/par-1: 第五項 → 地方税法 第四十五条の二第五項 (Article 45-2, paragraph (5)), art-45-2/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-2#art-45-2/par-5
- art-45-2/par-1: 第十一項 → 地方税法 第三十七条の二第十一項 (Article 37-2, paragraph (11)), art-37-2/par-11 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-2#art-37-2/par-11
- art-45-2/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/ja/income-tax-act/art-57/par-1 · https://japanlaw.org/l/340AC0000000033/art-57/par-1
- art-45-2/par-1/item-3: 第三十二条第八項 → 地方税法 第三十二条第八項 (Article 32, paragraph (8)), art-32/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-32#art-32/par-8
- art-45-2/par-1/item-4: 第三十二条第九項 → 地方税法 第三十二条第九項 (Article 32, paragraph (9)), art-32/par-9 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-32#art-32/par-9
- art-45-2/par-1/item-8: 前各号 → 地方税法 第四十五条の二第一項第一号 (Article 45-2, paragraph (1), item (i)), art-45-2/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-2#art-45-2/par-1/item-1
- art-45-2/par-1/item-8: 前各号 → 地方税法 第四十五条の二第一項第二号 (Article 45-2, paragraph (1), item (ii)), art-45-2/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-2#art-45-2/par-1/item-2
- art-45-2/par-1/item-8: 前各号 → 地方税法 第四十五条の二第一項第三号 (Article 45-2, paragraph (1), item (iii)), art-45-2/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-2#art-45-2/par-1/item-3
- art-45-2/par-1/item-8: 前各号 → 地方税法 第四十五条の二第一項第四号 (Article 45-2, paragraph (1), item (iv)), art-45-2/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-2#art-45-2/par-1/item-4
- art-45-2/par-1/item-8: 前各号 → 地方税法 第四十五条の二第一項第五号 (Article 45-2, paragraph (1), item (v)), art-45-2/par-1/item-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-2#art-45-2/par-1/item-5
- art-45-2/par-1/item-8: 前各号 → 地方税法 第四十五条の二第一項第六号 (Article 45-2, paragraph (1), item (vi)), art-45-2/par-1/item-6 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-2#art-45-2/par-1/item-6
- art-45-2/par-1/item-8: 前各号 → 地方税法 第四十五条の二第一項第七号 (Article 45-2, paragraph (1), item (vii)), art-45-2/par-1/item-7 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-2#art-45-2/par-1/item-7
- art-45-2/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/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-3/sec-1/from-art-317-3-3#art-317-6/par-1
- art-45-2/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/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-3/sec-1/from-art-317-3-3#art-317-6/par-4
- art-45-2/par-2: 前項 → 地方税法 第四十五条の二第一項 (Article 45-2, paragraph (1)), art-45-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-2#art-45-2/par-1
- art-45-2/par-2: 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/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-3/sec-1/from-art-317-2#art-317-2/par-2
- art-45-2/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/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-3/sec-1/from-art-317-3-3#art-317-6/par-1
- art-45-2/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/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-3/sec-1/from-art-317-3-3#art-317-6/par-4
- art-45-2/par-3: 前二項 → 地方税法 第四十五条の二第一項 (Article 45-2, paragraph (1)), art-45-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-2#art-45-2/par-1
- art-45-2/par-3: 前二項 → 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/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-2#art-45-2/par-2
- art-45-2/par-3: 第三十二条第八項 → 地方税法 第三十二条第八項 (Article 32, paragraph (8)), art-32/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-32#art-32/par-8
- art-45-2/par-3: 同条第九項 → 地方税法 第三十二条第九項 (Article 32, paragraph (9)), art-32/par-9 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-32#art-32/par-9
- art-45-2/par-3: 第三百十七条の二第三項 → 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/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-3/sec-1/from-art-317-2#art-317-2/par-3
- art-45-2/par-4: 第一項 → 地方税法 第四十五条の二第一項 (Article 45-2, paragraph (1)), art-45-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-2#art-45-2/par-1
- art-45-2/par-4: 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/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-2#art-45-2/par-2
- art-45-2/par-4: 第三百十七条の二第四項 → 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/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-3/sec-1/from-art-317-2#art-317-2/par-4
- art-45-2/par-5: 第二十四条第一項第一号 → 地方税法 第二十四条第一項第一号 (Article 24, paragraph (1), item (i)), art-24/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-24#art-24/par-1/item-1
- art-45-2/par-5: 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/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-2#art-37-2/par-1
- art-45-2/par-5: 同項第四号 → 地方税法 第三十七条の二第一項第四号 (Article 37-2, paragraph (1), item (iv)), art-37-2/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-2#art-37-2/par-1/item-4
- art-45-2/par-5: 第三百十七条の二第五項 → 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/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-3/sec-1/from-art-317-2#art-317-2/par-5
- art-45-2/par-6: 第一項 → 地方税法 第四十五条の二第一項 (Article 45-2, paragraph (1)), art-45-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-2#art-45-2/par-1
- art-45-2/par-6: 第四項 → 地方税法 第四十五条の二第四項 (Article 45-2, paragraph (4)), art-45-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-2#art-45-2/par-4
- art-45-2/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/ja/income-tax-act/art-190 · https://japanlaw.org/l/340AC0000000033/art-190
- art-45-2/par-6: 第二十四条第一項第一号 → 地方税法 第二十四条第一項第一号 (Article 24, paragraph (1), item (i)), art-24/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-24#art-24/par-1/item-1
- art-45-3/par-1: 第二十四条第一項第一号 → 地方税法 第二十四条第一項第一号 (Article 24, paragraph (1), item (i)), art-24/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-24#art-24/par-1/item-1
- art-45-3/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/ja/income-tax-act/art-2/par-1/item-37 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-37
- art-45-3/par-1: 本条 → 地方税法 第四十五条の三 (Article 45-3), art-45-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-2#art-45-3
- art-45-3/par-1: 前条第一項から第四項まで → 地方税法 第四十五条の二第一項 (Article 45-2, paragraph (1)), art-45-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-2#art-45-2/par-1
- art-45-3/par-1: 前条第一項から第四項まで → 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/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-2#art-45-2/par-2
- art-45-3/par-1: 前条第一項から第四項まで → 地方税法 第四十五条の二第三項 (Article 45-2, paragraph (3)), art-45-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-2#art-45-2/par-3
- art-45-3/par-1: 前条第一項から第四項まで → 地方税法 第四十五条の二第四項 (Article 45-2, paragraph (4)), art-45-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-2#art-45-2/par-4
- art-45-3/par-2: 前項 → 地方税法 第四十五条の三第一項 (Article 45-3, paragraph (1)), art-45-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-2#art-45-3/par-1
- art-45-3/par-2: 前条第一項 → 地方税法 第四十五条の二第一項 (Article 45-2, paragraph (1)), art-45-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-2#art-45-2/par-1
- art-45-3/par-2: 第三項 → 地方税法 第四十五条の二第三項 (Article 45-2, paragraph (3)), art-45-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-2#art-45-2/par-3
- art-45-3/par-2: 次項 → 地方税法 第四十五条の三第三項 (Article 45-3, paragraph (3)), art-45-3/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-2#art-45-3/par-3
- art-45-3/par-2: 同条第一項から第四項まで → 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/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-2#art-45-2/par-2
- art-45-3/par-2: 同条第一項から第四項まで → 地方税法 第四十五条の二第四項 (Article 45-2, paragraph (4)), art-45-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-2#art-45-2/par-4
- art-45-3/par-3: 第一項 → 地方税法 第四十五条の三第一項 (Article 45-3, paragraph (1)), art-45-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-2#art-45-3/par-1
- art-45-3-2/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/ja/income-tax-act/art-194/par-1 · https://japanlaw.org/l/340AC0000000033/art-194/par-1
- art-45-3-2/par-1: この条 → 地方税法 第四十五条の三の二 (Article 45-3-2), art-45-3-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-2#art-45-3-2
- art-45-3-2/par-1: 第三百十七条の三の二第一項 → 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/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-3/sec-1/from-art-317-2#art-317-3-2/par-1
- art-45-3-2/par-1/item-2: 第三十二条第三項 → 地方税法 第三十二条第三項 (Article 32, paragraph (3)), art-32/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-32#art-32/par-3
- art-45-3-2/par-1/item-2: 同条第四項 → 地方税法 第三十二条第四項 (Article 32, paragraph (4)), art-32/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-32#art-32/par-4
- art-45-3-2/par-1/item-2: 次条第一項 → 地方税法 第四十五条の三の三第一項 (Article 45-3-3, paragraph (1)), art-45-3-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-3-3#art-45-3-3/par-1
- art-45-3-2/par-2: 前項 → 地方税法 第四十五条の三の二第一項 (Article 45-3-2, paragraph (1)), art-45-3-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-2#art-45-3-2/par-1
- art-45-3-2/par-2: 次項 → 地方税法 第四十五条の三の二第三項 (Article 45-3-2, paragraph (3)), art-45-3-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-2#art-45-3-2/par-3
- art-45-3-2/par-2: 第三百十七条の三の二第二項 → 地方税法 第三百十七条の三の二第二項 (Article 317-3-2, paragraph (2)), art-317-3-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-3/sec-1/from-art-317-2#art-317-3-2/par-2
- art-45-3-2/par-3: 第一項 → 地方税法 第四十五条の三の二第一項 (Article 45-3-2, paragraph (1)), art-45-3-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-2#art-45-3-2/par-1
- art-45-3-2/par-3: 第三百十七条の三の二第三項 → 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/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-3/sec-1/from-art-317-2#art-317-3-2/par-3
- art-45-3-2/par-4: 第一項 → 地方税法 第四十五条の三の二第一項 (Article 45-3-2, paragraph (1)), art-45-3-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-2#art-45-3-2/par-1
- art-45-3-2/par-4: 前項 → 地方税法 第四十五条の三の二第三項 (Article 45-3-2, paragraph (3)), art-45-3-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-2#art-45-3-2/par-3
- art-45-3-2/par-5: 第一項 → 地方税法 第四十五条の三の二第一項 (Article 45-3-2, paragraph (1)), art-45-3-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-2#art-45-3-2/par-1
- art-45-3-2/par-5: 第三項 → 地方税法 第四十五条の三の二第三項 (Article 45-3-2, paragraph (3)), art-45-3-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-2#art-45-3-2/par-3
- art-45-3-2/par-5: 第三百十七条の三の二第五項 → 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/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-3/sec-1/from-art-317-2#art-317-3-2/par-5
- art-45-3-2/par-6: 前項 → 地方税法 第四十五条の三の二第五項 (Article 45-3-2, paragraph (5)), art-45-3-2/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-2#art-45-3-2/par-5
- art-45-3-2/par-6: 第四項 → 地方税法 第四十五条の三の二第四項 (Article 45-3-2, paragraph (4)), art-45-3-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-2#art-45-3-2/par-4
- art-45-3-3/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/ja/income-tax-act/art-203-6/par-1 · https://japanlaw.org/l/340AC0000000033/art-203-6/par-1
- art-45-3-3/par-1: 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/ja/income-tax-act/art-203-7 · https://japanlaw.org/l/340AC0000000033/art-203-7
- art-45-3-3/par-1: この項 → 地方税法 第四十五条の三の三第一項 (Article 45-3-3, paragraph (1)), art-45-3-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-3-3#art-45-3-3/par-1
- art-45-3-3/par-1: 第二十四条第一項第一号 → 地方税法 第二十四条第一項第一号 (Article 24, paragraph (1), item (i)), art-24/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-24#art-24/par-1/item-1
- art-45-3-3/par-1: 第五十条の二 → 地方税法 第五十条の二 (Article 50-2), art-50-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-3-3#art-50-2
- art-45-3-3/par-1: 第二号 → 地方税法 第四十五条の三の三第一項第二号 (Article 45-3-3, paragraph (1), item (ii)), art-45-3-3/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-3-3#art-45-3-3/par-1/item-2
- art-45-3-3/par-1: この条 → 地方税法 第四十五条の三の三 (Article 45-3-3), art-45-3-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-3-3#art-45-3-3
- art-45-3-3/par-1: 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/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-3/sec-1/from-art-317-3-3#art-317-3-3/par-1
- art-45-3-3/par-2: 前項 → 地方税法 第四十五条の三の三第一項 (Article 45-3-3, paragraph (1)), art-45-3-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-3-3#art-45-3-3/par-1
- art-45-3-3/par-2: 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/ja/income-tax-act/art-203-6/par-2 · https://japanlaw.org/l/340AC0000000033/art-203-6/par-2
- art-45-3-3/par-2: 第三百十七条の三の三第二項 → 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/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-3/sec-1/from-art-317-3-3#art-317-3-3/par-2
- art-45-3-3/par-3: 第一項 → 地方税法 第四十五条の三の三第一項 (Article 45-3-3, paragraph (1)), art-45-3-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-3-3#art-45-3-3/par-1
- art-45-3-3/par-4: 第一項 → 地方税法 第四十五条の三の三第一項 (Article 45-3-3, paragraph (1)), art-45-3-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-3-3#art-45-3-3/par-1
- art-45-3-3/par-4: 第三百十七条の三の三第四項 → 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/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-3/sec-1/from-art-317-3-3#art-317-3-3/par-4
- art-45-3-3/par-5: 前項 → 地方税法 第四十五条の三の三第四項 (Article 45-3-3, paragraph (4)), art-45-3-3/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-3-3#art-45-3-3/par-4
- art-45-3-3/par-5: 第三項 → 地方税法 第四十五条の三の三第三項 (Article 45-3-3, paragraph (3)), art-45-3-3/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-3-3#art-45-3-3/par-3
- art-46/par-3: 前二項 → 地方税法 第四十六条第一項 (Article 46, paragraph (1)), art-46/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-3-3#art-46/par-1
- art-46/par-3: 前二項 → 地方税法 第四十六条第二項 (Article 46, paragraph (2)), art-46/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-3-3#art-46/par-2
- art-47/par-1/item-2: 第四十一条第一項 → 地方税法 第四十一条第一項 (Article 41, paragraph (1)), art-41/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-3#art-41/par-1
- art-47/par-1/item-2: 第十七条 → 地方税法 第十七条 (Article 17), art-17 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-10/from-art-17#art-17
- art-47/par-1/item-2: 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/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-10/from-art-17#art-17-2
- art-47/par-1/item-3: 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/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-10/from-art-17-3#art-17-4
- art-47/par-1/item-3: 前号 → 地方税法 第四十七条第一項第二号 (Article 47, paragraph (1), item (ii)), art-47/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-3-3#art-47/par-1/item-2
- art-47/par-1/item-4: 第四十一条第一項 → 地方税法 第四十一条第一項 (Article 41, paragraph (1)), art-41/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-3#art-41/par-1
- art-47/par-1/item-4: 第三百二十一条第二項 → 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/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-3/sec-1/from-art-317-7#art-321/par-2
- art-47/par-1/item-5: 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/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-3#art-37-4
- art-47/par-1/item-5: 第三百十四条の九第三項 → 地方税法 第三百十四条の九第三項 (Article 314-9, paragraph (3)), art-314-9/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-3/sec-1/from-art-314-8#art-314-9/par-3
- art-47/par-1/item-5: 同条第二項 → 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/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-3/sec-1/from-art-314-8#art-314-9/par-2
- art-47/par-2: 前項 → 地方税法 第四十七条第一項 (Article 47, paragraph (1)), art-47/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-3-3#art-47/par-1
- art-50-2/par-1: 第二十四条第一項第一号 → 地方税法 第二十四条第一項第一号 (Article 24, paragraph (1), item (i)), art-24/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-24#art-24/par-1/item-1
- art-50-2/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/ja/income-tax-act/art-199 · https://japanlaw.org/l/340AC0000000033/art-199
- art-50-2/par-1: 第三十二条 → 地方税法 第三十二条 (Article 32), art-32 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-32#art-32
- art-50-2/par-1: 第三十五条 → 地方税法 第三十五条 (Article 35), art-35 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-35#art-35
- art-50-2/par-1: 第三十九条 → 地方税法 第三十九条 (Article 39), art-39 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-3#art-39
- art-50-3/par-2: 前項 → 地方税法 第五十条の三第一項 (Article 50-3, paragraph (1)), art-50-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-3-3#art-50-3/par-1
- art-50-3/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/ja/income-tax-act/art-30/par-2 · https://japanlaw.org/l/340AC0000000033/art-30/par-2
- art-50-5/par-1: 第四十一条第一項 → 地方税法 第四十一条第一項 (Article 41, paragraph (1)), art-41/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-3#art-41/par-1
- art-50-5/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/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-3/sec-1/from-art-328#art-328-5/par-2
- art-50-5/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/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-3/sec-1/from-art-328#art-328-5/par-3
- art-50-6/par-1: 第四十一条第一項 → 地方税法 第四十一条第一項 (Article 41, paragraph (1)), art-41/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-3#art-41/par-1
- art-50-6/par-1/item-1: 次条第一項 → 地方税法 第五十条の七第一項 (Article 50-7, paragraph (1)), art-50-7/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-50-7#art-50-7/par-1
- art-50-6/par-1/item-1: この条 → 地方税法 第五十条の六 (Article 50-6), art-50-6 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-3-3#art-50-6
- art-50-6/par-1/item-1: 次条第二項 → 地方税法 第五十条の七第二項 (Article 50-7, paragraph (2)), art-50-7/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-50-7#art-50-7/par-2
- art-50-6/par-1/item-1: 第三項 → 地方税法 第五十条の七第三項 (Article 50-7, paragraph (3)), art-50-7/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-50-7#art-50-7/par-3
- art-50-6/par-1/item-1: 次号 → 地方税法 第五十条の六第一項第二号 (Article 50-6, paragraph (1), item (ii)), art-50-6/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-3-3#art-50-6/par-1/item-2
- art-50-6/par-1/item-1: 第五十条の三 → 地方税法 第五十条の三 (Article 50-3), art-50-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-3-3#art-50-3
- art-50-6/par-1/item-1: 第五十条の四 → 地方税法 第五十条の四 (Article 50-4), art-50-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-3-3#art-50-4
- art-50-6/par-1/item-2: 第五十条の三 → 地方税法 第五十条の三 (Article 50-3), art-50-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-3-3#art-50-3
- art-50-6/par-1/item-2: 第五十条の四 → 地方税法 第五十条の四 (Article 50-4), art-50-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-3-3#art-50-4
- art-50-6/par-1/item-2: 第四十一条第一項 → 地方税法 第四十一条第一項 (Article 41, paragraph (1)), art-41/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-3#art-41/par-1
- art-50-6/par-2: 第四十一条第一項 → 地方税法 第四十一条第一項 (Article 41, paragraph (1)), art-41/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-3#art-41/par-1
- art-50-6/par-2: 第五十条の三 → 地方税法 第五十条の三 (Article 50-3), art-50-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-3-3#art-50-3
- art-50-6/par-2: 第五十条の四 → 地方税法 第五十条の四 (Article 50-4), art-50-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-3-3#art-50-4
- art-50-6/par-3: 第一項 → 地方税法 第五十条の六第一項 (Article 50-6, paragraph (1)), art-50-6/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-3-3#art-50-6/par-1
- art-50-6/par-3: 前項 → 地方税法 第五十条の六第二項 (Article 50-6, paragraph (2)), art-50-6/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-3-3#art-50-6/par-2
- art-50-6/par-3: 第五十条の三 → 地方税法 第五十条の三 (Article 50-3), art-50-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-3-3#art-50-3
- art-50-6/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/ja/income-tax-act/art-30/par-2 · https://japanlaw.org/l/340AC0000000033/art-30/par-2
- art-50-6/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/ja/income-tax-act/art-202 · https://japanlaw.org/l/340AC0000000033/art-202
- art-50-6/par-4: 前三項 → 地方税法 第五十条の六第一項 (Article 50-6, paragraph (1)), art-50-6/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-3-3#art-50-6/par-1
- art-50-6/par-4: 前三項 → 地方税法 第五十条の六第二項 (Article 50-6, paragraph (2)), art-50-6/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-3-3#art-50-6/par-2
- art-50-6/par-4: 前三項 → 地方税法 第五十条の六第三項 (Article 50-6, paragraph (3)), art-50-6/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-3-3#art-50-6/par-3
- art-50-7/par-1: 第三百二十八条の七第一項 → 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/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-3/sec-1/from-art-328#art-328-7/par-1
- art-50-7/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/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-3/sec-1/from-art-328#art-328-7/par-1/item-2
- art-50-7/par-1: 第五十条の九 → 地方税法 第五十条の九 (Article 50-9), art-50-9 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-50-7#art-50-9
- art-50-7/par-1/item-2: 前条第一項第一号 → 地方税法 第五十条の六第一項第一号 (Article 50-6, paragraph (1), item (i)), art-50-6/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-3-3#art-50-6/par-1/item-1
- art-50-7/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/ja/income-tax-act/art-30/par-7 · https://japanlaw.org/l/340AC0000000033/art-30/par-7
- art-50-7/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/ja/income-tax-act/art-30/par-4 · https://japanlaw.org/l/340AC0000000033/art-30/par-4
- art-50-7/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/ja/income-tax-act/art-30/par-5 · https://japanlaw.org/l/340AC0000000033/art-30/par-5
- art-50-7/par-1/item-3: 前条第三項 → 地方税法 第五十条の六第三項 (Article 50-6, paragraph (3)), art-50-6/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-3-3#art-50-6/par-3
- art-50-7/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/ja/income-tax-act/art-30/par-6/item-3 · https://japanlaw.org/l/340AC0000000033/art-30/par-6/item-3
- art-50-7/par-2: 前項 → 地方税法 第五十条の七第一項 (Article 50-7, paragraph (1)), art-50-7/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-50-7#art-50-7/par-1
- art-50-7/par-3: 第一項 → 地方税法 第五十条の七第一項 (Article 50-7, paragraph (1)), art-50-7/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-50-7#art-50-7/par-1
- art-50-7/par-4: 前項 → 地方税法 第五十条の七第三項 (Article 50-7, paragraph (3)), art-50-7/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-50-7#art-50-7/par-3
- art-50-7/par-4: 第二項 → 地方税法 第五十条の七第二項 (Article 50-7, paragraph (2)), art-50-7/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-50-7#art-50-7/par-2
- art-50-8/par-1: 第五十条の六第二項 → 地方税法 第五十条の六第二項 (Article 50-6, paragraph (2)), art-50-6/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-3-3#art-50-6/par-2
- art-50-8/par-1: 第五十条の三 → 地方税法 第五十条の三 (Article 50-3), art-50-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-3-3#art-50-3
- art-50-8/par-1: 第五十条の四 → 地方税法 第五十条の四 (Article 50-4), art-50-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-3-3#art-50-4
- art-50-8/par-1: 第四十一条第一項 → 地方税法 第四十一条第一項 (Article 41, paragraph (1)), art-41/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-3#art-41/par-1
- art-50-8/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/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-3/sec-1/from-art-328#art-328-5/par-2
- art-50-9/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/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-3/sec-1/from-art-328-13#art-328-14
- art-50-10/par-1: 第五十条の二から前条まで → 地方税法 第五十条の二 (Article 50-2), art-50-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-3-3#art-50-2
- art-50-10/par-1: 第五十条の二から前条まで → 地方税法 第五十条の三 (Article 50-3), art-50-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-3-3#art-50-3
- art-50-10/par-1: 第五十条の二から前条まで → 地方税法 第五十条の四 (Article 50-4), art-50-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-3-3#art-50-4
- art-50-10/par-1: 第五十条の二から前条まで → 地方税法 第五十条の五 (Article 50-5), art-50-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-3-3#art-50-5
- art-50-10/par-1: 第五十条の二から前条まで → 地方税法 第五十条の六 (Article 50-6), art-50-6 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-45-3-3#art-50-6
- art-50-10/par-1: 第五十条の二から前条まで → 地方税法 第五十条の七 (Article 50-7), art-50-7 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-50-7#art-50-7
- art-50-10/par-1: 第五十条の二から前条まで → 地方税法 第五十条の八 (Article 50-8), art-50-8 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-50-7#art-50-8
- art-50-10/par-1: 第五十条の二から前条まで → 地方税法 第五十条の九 (Article 50-9), art-50-9 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-50-7#art-50-9
- art-51/par-2: 第五十三条第一項 → 地方税法 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-1
- art-52/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/ja/corporation-tax-act/art-2/par-1/item-5 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-5
- art-52/par-1: 第二十四条第五項 → 地方税法 第二十四条第五項 (Article 24, paragraph (5)), art-24/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-24#art-24/par-5
- art-52/par-1: 第二十五条第一項 → 地方税法 第二十五条第一項 (Article 25, paragraph (1)), art-25/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-25#art-25/par-1
- art-52/par-1: 同法別表第二 → 法人税法 別表第二 (Appended Table 2), appdx-2 — https://japanlaw.org/ja/corporation-tax-act/appdx-2 · https://japanlaw.org/l/340AC0000000034/appdx-2
- art-52/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/ja/corporation-tax-act/art-2/par-1/item-9-2 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-9-2
- art-52/par-2/item-1: 次条第一項 → 地方税法 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-1
- art-52/par-2/item-2: 次条第二項 → 地方税法 第五十三条第二項 (Article 53, paragraph (2)), art-53/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-2
- art-52/par-2/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/ja/corporation-tax-act/art-2/par-1/item-5 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-5
- art-52/par-2/item-3: 第二十四条第五項 → 地方税法 第二十四条第五項 (Article 24, paragraph (5)), art-24/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-24#art-24/par-5
- art-52/par-2/item-3: 次条第三十一項 → 地方税法 第五十三条第三十一項 (Article 53, paragraph (31)), art-53/par-31 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-31
- art-52/par-2/item-3: 第六十六項第一号 → 地方税法 第五十三条第六十六項第一号 (Article 53, paragraph (66), item (i)), art-53/par-66/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-66/item-1
- art-52/par-3: 第一項 → 地方税法 第五十二条第一項 (Article 52, paragraph (1)), art-52/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-50-7#art-52/par-1
- art-52/par-3: 前項第一号 → 地方税法 第五十二条第二項第一号 (Article 52, paragraph (2), item (i)), art-52/par-2/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-50-7#art-52/par-2/item-1
- art-52/par-3: 同項第二号 → 地方税法 第五十二条第二項第二号 (Article 52, paragraph (2), item (ii)), art-52/par-2/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-50-7#art-52/par-2/item-2
- art-52/par-3: 同項第三号 → 地方税法 第五十二条第二項第三号 (Article 52, paragraph (2), item (iii)), art-52/par-2/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-50-7#art-52/par-2/item-3
- art-52/par-4: 第二項第一号 → 地方税法 第五十二条第二項第一号 (Article 52, paragraph (2), item (i)), art-52/par-2/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-50-7#art-52/par-2/item-1
- art-52/par-4: 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/ja/corporation-tax-act/art-71/par-1 · https://japanlaw.org/l/340AC0000000034/art-71/par-1
- art-52/par-4: 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/ja/corporation-tax-act/art-72/par-1 · https://japanlaw.org/l/340AC0000000034/art-72/par-1
- art-52/par-4: 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/ja/corporation-tax-act/art-144-3/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-3/par-1
- art-52/par-4: 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/ja/corporation-tax-act/art-144-4/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-4/par-1
- art-52/par-4: 第一項 → 地方税法 第五十二条第一項 (Article 52, paragraph (1)), art-52/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-50-7#art-52/par-1
- art-52/par-4: 第四項 → 地方税法 第五十二条第四項 (Article 52, paragraph (4)), art-52/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-50-7#art-52/par-4
- art-52/par-5: 第二項第二号 → 地方税法 第五十二条第二項第二号 (Article 52, paragraph (2), item (ii)), art-52/par-2/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-50-7#art-52/par-2/item-2
- art-52/par-5: 第一項 → 地方税法 第五十二条第一項 (Article 52, paragraph (1)), art-52/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-50-7#art-52/par-1
- art-52/par-5: 第五項 → 地方税法 第五十二条第五項 (Article 52, paragraph (5)), art-52/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-50-7#art-52/par-5
- art-52/par-6: 第一項 → 地方税法 第五十二条第一項 (Article 52, paragraph (1)), art-52/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-50-7#art-52/par-1
- art-53/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/ja/corporation-tax-act/art-71/par-1 · https://japanlaw.org/l/340AC0000000034/art-71/par-1
- art-53/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/ja/corporation-tax-act/art-72/par-1 · https://japanlaw.org/l/340AC0000000034/art-72/par-1
- art-53/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/ja/corporation-tax-act/art-74/par-1 · https://japanlaw.org/l/340AC0000000034/art-74/par-1
- art-53/par-1: 第八十八条 → 法人税法 第八十八条 (Article 88), art-88 — https://japanlaw.org/ja/corporation-tax-act/art-88 · https://japanlaw.org/l/340AC0000000034/art-88
- art-53/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/ja/corporation-tax-act/art-145-13 · https://japanlaw.org/l/340AC0000000034/art-145-13
- art-53/par-1: この項 → 地方税法 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-1
- art-53/par-1: 第八十九条 → 法人税法 第八十九条 (Article 89), art-89 — https://japanlaw.org/ja/corporation-tax-act/art-89 · https://japanlaw.org/l/340AC0000000034/art-89
- art-53/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/ja/corporation-tax-act/art-144-3/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-3/par-1
- art-53/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/ja/corporation-tax-act/art-144-4/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-4/par-1
- art-53/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/ja/corporation-tax-act/art-144-6/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-1
- art-53/par-1: この条 → 地方税法 第五十三条 (Article 53), art-53 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53
- art-53/par-1: 第五十七条第一項 → 地方税法 第五十七条第一項 (Article 57, paragraph (1)), art-57/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-55-3#art-57/par-1
- art-53/par-1: 第五十五条第一項 → 地方税法 第五十五条第一項 (Article 55, paragraph (1)), art-55/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53-2#art-55/par-1
- art-53/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/ja/corporation-tax-act/art-2/par-1/item-12-7 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-7
- art-53/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/ja/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-53/par-1: 次項 → 地方税法 第五十三条第二項 (Article 53, paragraph (2)), art-53/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-2
- art-53/par-1: 第三十九項 → 地方税法 第五十三条第三十九項 (Article 53, paragraph (39)), art-53/par-39 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-39
- art-53/par-1: 第六十項 → 地方税法 第五十三条第六十項 (Article 53, paragraph (60)), art-53/par-60 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-60
- art-53/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/ja/corporation-tax-act/art-71/par-1 · https://japanlaw.org/l/340AC0000000034/art-71/par-1
- art-53/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/ja/corporation-tax-act/art-71/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-71/par-1/item-1
- art-53/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/ja/corporation-tax-act/art-71/par-2 · https://japanlaw.org/l/340AC0000000034/art-71/par-2
- art-53/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/ja/corporation-tax-act/art-71/par-3 · https://japanlaw.org/l/340AC0000000034/art-71/par-3
- art-53/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/ja/corporation-tax-act/art-2/par-1/item-12-8 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-8
- art-53/par-2: この条 → 地方税法 第五十三条 (Article 53), art-53 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53
- art-53/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/ja/corporation-tax-act/art-64-9/par-1 · https://japanlaw.org/l/340AC0000000034/art-64-9/par-1
- art-53/par-2: この項 → 地方税法 第五十三条第二項 (Article 53, paragraph (2)), art-53/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-2
- art-53/par-2: 第六十項 → 地方税法 第五十三条第六十項 (Article 53, paragraph (60)), art-53/par-60 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-60
- art-53/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/ja/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-53/par-2: 第五十五条第一項 → 地方税法 第五十五条第一項 (Article 55, paragraph (1)), art-55/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53-2#art-55/par-1
- art-53/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/ja/corporation-tax-act/art-71/par-1 · https://japanlaw.org/l/340AC0000000034/art-71/par-1
- art-53/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/ja/corporation-tax-act/art-72/par-1 · https://japanlaw.org/l/340AC0000000034/art-72/par-1
- art-53/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/ja/corporation-tax-act/art-74/par-1 · https://japanlaw.org/l/340AC0000000034/art-74/par-1
- art-53/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/ja/corporation-tax-act/art-57/par-1 · https://japanlaw.org/l/340AC0000000034/art-57/par-1
- art-53/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/ja/corporation-tax-act/art-58/par-1 · https://japanlaw.org/l/340AC0000000034/art-58/par-1
- art-53/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/ja/corporation-tax-act/art-57/par-6 · https://japanlaw.org/l/340AC0000000034/art-57/par-6
- art-53/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/ja/corporation-tax-act/art-57/par-8 · https://japanlaw.org/l/340AC0000000034/art-57/par-8
- art-53/par-3: 次項から第六項まで → 地方税法 第五十三条第四項 (Article 53, paragraph (4)), art-53/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-4
- art-53/par-3: 次項から第六項まで → 地方税法 第五十三条第五項 (Article 53, paragraph (5)), art-53/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-5
- art-53/par-3: 次項から第六項まで → 地方税法 第五十三条第六項 (Article 53, paragraph (6)), art-53/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-6
- art-53/par-3: 第一項 → 地方税法 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-1
- art-53/par-3: 第三十四項 → 地方税法 第五十三条第三十四項 (Article 53, paragraph (34)), art-53/par-34 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-34
- art-53/par-3: 第三十五項 → 地方税法 第五十三条第三十五項 (Article 53, paragraph (35)), art-53/par-35 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-35
- art-53/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/ja/special-taxation-measures-act/art-42-14/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-14/par-1
- art-53/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/ja/special-taxation-measures-act/art-42-14/par-4 · https://japanlaw.org/l/332AC0000000026/art-42-14/par-4
- art-53/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/ja/special-taxation-measures-act/art-62/par-1 · https://japanlaw.org/l/332AC0000000026/art-62/par-1
- art-53/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/ja/special-taxation-measures-act/art-62-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-62-3/par-1
- art-53/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/ja/special-taxation-measures-act/art-62-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-62-3/par-9
- art-53/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/ja/special-taxation-measures-act/art-63/par-1 · https://japanlaw.org/l/332AC0000000026/art-63/par-1
- art-53/par-4: 前項 → 地方税法 第五十三条第三項 (Article 53, paragraph (3)), art-53/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-3
- art-53/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/ja/corporation-tax-act/art-64-9/par-1 · https://japanlaw.org/l/340AC0000000034/art-64-9/par-1
- art-53/par-4: この項 → 地方税法 第五十三条第四項 (Article 53, paragraph (4)), art-53/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-4
- art-53/par-4: 第六項 → 地方税法 第五十三条第六項 (Article 53, paragraph (6)), art-53/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-6
- art-53/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/ja/corporation-tax-act/art-2/par-1/item-9 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-9
- art-53/par-4/item-1: 第十四項第一号 → 地方税法 第五十三条第十四項第一号 (Article 53, paragraph (14), item (i)), art-53/par-14/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-14/item-1
- art-53/par-4/item-1: 第五十五項第四号 → 地方税法 第五十三条第五十五項第四号 (Article 53, paragraph (55), item (iv)), art-53/par-55/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-55/item-4
- art-53/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/ja/corporation-tax-act/art-66/par-1 · https://japanlaw.org/l/340AC0000000034/art-66/par-1
- art-53/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/ja/corporation-tax-act/art-2/par-1/item-7 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-7
- art-53/par-4/item-2: 第十四項第二号 → 地方税法 第五十三条第十四項第二号 (Article 53, paragraph (14), item (ii)), art-53/par-14/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-14/item-2
- art-53/par-4/item-2: 第五十五項第四号 → 地方税法 第五十三条第五十五項第四号 (Article 53, paragraph (55), item (iv)), art-53/par-55/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-55/item-4
- art-53/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/ja/corporation-tax-act/art-66/par-3 · https://japanlaw.org/l/340AC0000000034/art-66/par-3
- art-53/par-5: 第三項 → 地方税法 第五十三条第三項 (Article 53, paragraph (3)), art-53/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-3
- art-53/par-5: この条 → 地方税法 第五十三条 (Article 53), art-53 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53
- art-53/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/ja/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-53/par-5: この項 → 地方税法 第五十三条第五項 (Article 53, paragraph (5)), art-53/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-5
- art-53/par-5: 次項 → 地方税法 第五十三条第六項 (Article 53, paragraph (6)), art-53/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-6
- art-53/par-5: 前項 → 地方税法 第五十三条第四項 (Article 53, paragraph (4)), art-53/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-4
- art-53/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/ja/corporation-tax-act/art-57/par-6 · https://japanlaw.org/l/340AC0000000034/art-57/par-6
- art-53/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/ja/corporation-tax-act/art-57/par-8 · https://japanlaw.org/l/340AC0000000034/art-57/par-8
- art-53/par-5: 第一項 → 地方税法 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-1
- art-53/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/ja/corporation-tax-act/art-74/par-1 · https://japanlaw.org/l/340AC0000000034/art-74/par-1
- art-53/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/ja/corporation-tax-act/art-2/par-1/item-14 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-14
- art-53/par-6: 第三項 → 地方税法 第五十三条第三項 (Article 53, paragraph (3)), art-53/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-3
- art-53/par-6: 前項 → 地方税法 第五十三条第五項 (Article 53, paragraph (5)), art-53/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-5
- art-53/par-6: 第四項 → 地方税法 第五十三条第四項 (Article 53, paragraph (4)), art-53/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-4
- art-53/par-6: この項 → 地方税法 第五十三条第六項 (Article 53, paragraph (6)), art-53/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-6
- art-53/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/ja/corporation-tax-act/art-57/par-6 · https://japanlaw.org/l/340AC0000000034/art-57/par-6
- art-53/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/ja/corporation-tax-act/art-57/par-8 · https://japanlaw.org/l/340AC0000000034/art-57/par-8
- art-53/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/ja/corporation-tax-act/art-71/par-1 · https://japanlaw.org/l/340AC0000000034/art-71/par-1
- art-53/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/ja/corporation-tax-act/art-72/par-1 · https://japanlaw.org/l/340AC0000000034/art-72/par-1
- art-53/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/ja/corporation-tax-act/art-74/par-1 · https://japanlaw.org/l/340AC0000000034/art-74/par-1
- art-53/par-7: この項 → 地方税法 第五十三条第七項 (Article 53, paragraph (7)), art-53/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-7
- art-53/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/ja/corporation-tax-act/art-57/par-1 · https://japanlaw.org/l/340AC0000000034/art-57/par-1
- art-53/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/ja/corporation-tax-act/art-57/par-6 · https://japanlaw.org/l/340AC0000000034/art-57/par-6
- art-53/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/ja/corporation-tax-act/art-58/par-1 · https://japanlaw.org/l/340AC0000000034/art-58/par-1
- art-53/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/ja/corporation-tax-act/art-57/par-7 · https://japanlaw.org/l/340AC0000000034/art-57/par-7
- art-53/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/ja/corporation-tax-act/art-57/par-7/item-1 · https://japanlaw.org/l/340AC0000000034/art-57/par-7/item-1
- art-53/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/ja/corporation-tax-act/art-57/par-2 · https://japanlaw.org/l/340AC0000000034/art-57/par-2
- art-53/par-7: 第九項 → 地方税法 第五十三条第九項 (Article 53, paragraph (9)), art-53/par-9 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-9
- art-53/par-7: 第十項 → 地方税法 第五十三条第十項 (Article 53, paragraph (10)), art-53/par-10 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-10
- art-53/par-7: 次項 → 地方税法 第五十三条第八項 (Article 53, paragraph (8)), art-53/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-8
- art-53/par-8: 前項 → 地方税法 第五十三条第七項 (Article 53, paragraph (7)), art-53/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-7
- art-53/par-8: 第一項 → 地方税法 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-1
- art-53/par-8: 第三十四項 → 地方税法 第五十三条第三十四項 (Article 53, paragraph (34)), art-53/par-34 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-34
- art-53/par-8: 第三十五項 → 地方税法 第五十三条第三十五項 (Article 53, paragraph (35)), art-53/par-35 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-35
- art-53/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/ja/special-taxation-measures-act/art-42-14/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-14/par-1
- art-53/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/ja/special-taxation-measures-act/art-42-14/par-4 · https://japanlaw.org/l/332AC0000000026/art-42-14/par-4
- art-53/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/ja/special-taxation-measures-act/art-62/par-1 · https://japanlaw.org/l/332AC0000000026/art-62/par-1
- art-53/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/ja/special-taxation-measures-act/art-62-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-62-3/par-1
- art-53/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/ja/special-taxation-measures-act/art-62-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-62-3/par-9
- art-53/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/ja/special-taxation-measures-act/art-63/par-1 · https://japanlaw.org/l/332AC0000000026/art-63/par-1
- art-53/par-9: 前二項 → 地方税法 第五十三条第七項 (Article 53, paragraph (7)), art-53/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-7
- art-53/par-9: 前二項 → 地方税法 第五十三条第八項 (Article 53, paragraph (8)), art-53/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-8
- art-53/par-9: 第四項 → 地方税法 第五十三条第四項 (Article 53, paragraph (4)), art-53/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-4
- art-53/par-10: 第八項 → 地方税法 第五十三条第八項 (Article 53, paragraph (8)), art-53/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-8
- art-53/par-10: 第七項 → 地方税法 第五十三条第七項 (Article 53, paragraph (7)), art-53/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-7
- art-53/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/ja/corporation-tax-act/art-71/par-1 · https://japanlaw.org/l/340AC0000000034/art-71/par-1
- art-53/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/ja/corporation-tax-act/art-72/par-1 · https://japanlaw.org/l/340AC0000000034/art-72/par-1
- art-53/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/ja/corporation-tax-act/art-74/par-1 · https://japanlaw.org/l/340AC0000000034/art-74/par-1
- art-53/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/ja/corporation-tax-act/art-64-5/par-1 · https://japanlaw.org/l/340AC0000000034/art-64-5/par-1
- art-53/par-11: 次項 → 地方税法 第五十三条第十二項 (Article 53, paragraph (12)), art-53/par-12 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-12
- art-53/par-11: 第一項 → 地方税法 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-1
- art-53/par-11: 第三十四項 → 地方税法 第五十三条第三十四項 (Article 53, paragraph (34)), art-53/par-34 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-34
- art-53/par-11: 第三十五項 → 地方税法 第五十三条第三十五項 (Article 53, paragraph (35)), art-53/par-35 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-35
- art-53/par-12: 前項 → 地方税法 第五十三条第十一項 (Article 53, paragraph (11)), art-53/par-11 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-11
- art-53/par-12: 第四項 → 地方税法 第五十三条第四項 (Article 53, paragraph (4)), art-53/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-4
- art-53/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/ja/corporation-tax-act/art-71/par-1 · https://japanlaw.org/l/340AC0000000034/art-71/par-1
- art-53/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/ja/corporation-tax-act/art-72/par-1 · https://japanlaw.org/l/340AC0000000034/art-72/par-1
- art-53/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/ja/corporation-tax-act/art-74/par-1 · https://japanlaw.org/l/340AC0000000034/art-74/par-1
- art-53/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/ja/corporation-tax-act/art-64-5/par-3 · https://japanlaw.org/l/340AC0000000034/art-64-5/par-3
- art-53/par-13: 次項から第十六項まで → 地方税法 第五十三条第十四項 (Article 53, paragraph (14)), art-53/par-14 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-14
- art-53/par-13: 次項から第十六項まで → 地方税法 第五十三条第十五項 (Article 53, paragraph (15)), art-53/par-15 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-15
- art-53/par-13: 次項から第十六項まで → 地方税法 第五十三条第十六項 (Article 53, paragraph (16)), art-53/par-16 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-16
- art-53/par-13: 第一項 → 地方税法 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-1
- art-53/par-13: 第三十四項 → 地方税法 第五十三条第三十四項 (Article 53, paragraph (34)), art-53/par-34 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-34
- art-53/par-13: 第三十五項 → 地方税法 第五十三条第三十五項 (Article 53, paragraph (35)), art-53/par-35 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-35
- art-53/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/ja/special-taxation-measures-act/art-42-14/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-14/par-1
- art-53/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/ja/special-taxation-measures-act/art-42-14/par-4 · https://japanlaw.org/l/332AC0000000026/art-42-14/par-4
- art-53/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/ja/special-taxation-measures-act/art-62/par-1 · https://japanlaw.org/l/332AC0000000026/art-62/par-1
- art-53/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/ja/special-taxation-measures-act/art-62-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-62-3/par-1
- art-53/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/ja/special-taxation-measures-act/art-62-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-62-3/par-9
- art-53/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/ja/special-taxation-measures-act/art-63/par-1 · https://japanlaw.org/l/332AC0000000026/art-63/par-1
- art-53/par-14: 前項 → 地方税法 第五十三条第十三項 (Article 53, paragraph (13)), art-53/par-13 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-13
- art-53/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/ja/corporation-tax-act/art-66/par-1 · https://japanlaw.org/l/340AC0000000034/art-66/par-1
- art-53/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/ja/corporation-tax-act/art-66/par-3 · https://japanlaw.org/l/340AC0000000034/art-66/par-3
- art-53/par-15: 第十三項 → 地方税法 第五十三条第十三項 (Article 53, paragraph (13)), art-53/par-13 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-13
- art-53/par-15: この項 → 地方税法 第五十三条第十五項 (Article 53, paragraph (15)), art-53/par-15 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-15
- art-53/par-15: 次項 → 地方税法 第五十三条第十六項 (Article 53, paragraph (16)), art-53/par-16 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-16
- art-53/par-15: 前項 → 地方税法 第五十三条第十四項 (Article 53, paragraph (14)), art-53/par-14 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-14
- art-53/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/ja/corporation-tax-act/art-64-5/par-3 · https://japanlaw.org/l/340AC0000000034/art-64-5/par-3
- art-53/par-16: 第十三項 → 地方税法 第五十三条第十三項 (Article 53, paragraph (13)), art-53/par-13 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-13
- art-53/par-16: 前項 → 地方税法 第五十三条第十五項 (Article 53, paragraph (15)), art-53/par-15 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-15
- art-53/par-16: 第十四項 → 地方税法 第五十三条第十四項 (Article 53, paragraph (14)), art-53/par-14 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-14
- art-53/par-16: この項 → 地方税法 第五十三条第十六項 (Article 53, paragraph (16)), art-53/par-16 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-16
- art-53/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/ja/corporation-tax-act/art-64-5/par-3 · https://japanlaw.org/l/340AC0000000034/art-64-5/par-3
- art-53/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/ja/corporation-tax-act/art-71/par-1 · https://japanlaw.org/l/340AC0000000034/art-71/par-1
- art-53/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/ja/corporation-tax-act/art-72/par-1 · https://japanlaw.org/l/340AC0000000034/art-72/par-1
- art-53/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/ja/corporation-tax-act/art-74/par-1 · https://japanlaw.org/l/340AC0000000034/art-74/par-1
- art-53/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/ja/corporation-tax-act/art-64-7/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-1/item-2
- art-53/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/ja/corporation-tax-act/art-64-7/par-1/item-3 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-1/item-3
- art-53/par-17: 第十九項 → 地方税法 第五十三条第十九項 (Article 53, paragraph (19)), art-53/par-19 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-19
- art-53/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/ja/corporation-tax-act/art-64-7/par-5 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-5
- art-53/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/ja/corporation-tax-act/art-64-7/par-5/item-1 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-5/item-1
- art-53/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/ja/corporation-tax-act/art-57/par-1 · https://japanlaw.org/l/340AC0000000034/art-57/par-1
- art-53/par-17: 次項 → 地方税法 第五十三条第十八項 (Article 53, paragraph (18)), art-53/par-18 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-18
- art-53/par-17: 第一項 → 地方税法 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-1
- art-53/par-17: 第三十四項 → 地方税法 第五十三条第三十四項 (Article 53, paragraph (34)), art-53/par-34 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-34
- art-53/par-17: 第三十五項 → 地方税法 第五十三条第三十五項 (Article 53, paragraph (35)), art-53/par-35 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-35
- art-53/par-18: 前項 → 地方税法 第五十三条第十七項 (Article 53, paragraph (17)), art-53/par-17 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-17
- art-53/par-18: 第四項 → 地方税法 第五十三条第四項 (Article 53, paragraph (4)), art-53/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-4
- art-53/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/ja/corporation-tax-act/art-71/par-1 · https://japanlaw.org/l/340AC0000000034/art-71/par-1
- art-53/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/ja/corporation-tax-act/art-72/par-1 · https://japanlaw.org/l/340AC0000000034/art-72/par-1
- art-53/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/ja/corporation-tax-act/art-74/par-1 · https://japanlaw.org/l/340AC0000000034/art-74/par-1
- art-53/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/ja/corporation-tax-act/art-64-7/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-1/item-2
- art-53/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/ja/corporation-tax-act/art-64-7/par-5 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-5
- art-53/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/ja/corporation-tax-act/art-64-7/par-5/item-2 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-5/item-2
- art-53/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/ja/corporation-tax-act/art-57/par-1 · https://japanlaw.org/l/340AC0000000034/art-57/par-1
- art-53/par-19: 次項から第二十二項まで → 地方税法 第五十三条第二十項 (Article 53, paragraph (20)), art-53/par-20 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-20
- art-53/par-19: 次項から第二十二項まで → 地方税法 第五十三条第二十一項 (Article 53, paragraph (21)), art-53/par-21 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-21
- art-53/par-19: 次項から第二十二項まで → 地方税法 第五十三条第二十二項 (Article 53, paragraph (22)), art-53/par-22 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-22
- art-53/par-19: 第一項 → 地方税法 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-1
- art-53/par-19: 第三十四項 → 地方税法 第五十三条第三十四項 (Article 53, paragraph (34)), art-53/par-34 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-34
- art-53/par-19: 第三十五項 → 地方税法 第五十三条第三十五項 (Article 53, paragraph (35)), art-53/par-35 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-35
- art-53/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/ja/special-taxation-measures-act/art-42-14/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-14/par-1
- art-53/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/ja/special-taxation-measures-act/art-42-14/par-4 · https://japanlaw.org/l/332AC0000000026/art-42-14/par-4
- art-53/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/ja/special-taxation-measures-act/art-62/par-1 · https://japanlaw.org/l/332AC0000000026/art-62/par-1
- art-53/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/ja/special-taxation-measures-act/art-62-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-62-3/par-1
- art-53/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/ja/special-taxation-measures-act/art-62-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-62-3/par-9
- art-53/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/ja/special-taxation-measures-act/art-63/par-1 · https://japanlaw.org/l/332AC0000000026/art-63/par-1
- art-53/par-20: 前項 → 地方税法 第五十三条第十九項 (Article 53, paragraph (19)), art-53/par-19 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-19
- art-53/par-20: 第十四項 → 地方税法 第五十三条第十四項 (Article 53, paragraph (14)), art-53/par-14 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-14
- art-53/par-21: 第十九項 → 地方税法 第五十三条第十九項 (Article 53, paragraph (19)), art-53/par-19 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-19
- art-53/par-21: この項 → 地方税法 第五十三条第二十一項 (Article 53, paragraph (21)), art-53/par-21 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-21
- art-53/par-21: 次項 → 地方税法 第五十三条第二十二項 (Article 53, paragraph (22)), art-53/par-22 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-22
- art-53/par-21: 前項 → 地方税法 第五十三条第二十項 (Article 53, paragraph (20)), art-53/par-20 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-20
- art-53/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/ja/corporation-tax-act/art-57/par-1 · https://japanlaw.org/l/340AC0000000034/art-57/par-1
- art-53/par-22: 第十九項 → 地方税法 第五十三条第十九項 (Article 53, paragraph (19)), art-53/par-19 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-19
- art-53/par-22: 前項 → 地方税法 第五十三条第二十一項 (Article 53, paragraph (21)), art-53/par-21 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-21
- art-53/par-22: 第二十項 → 地方税法 第五十三条第二十項 (Article 53, paragraph (20)), art-53/par-20 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-20
- art-53/par-22: この項 → 地方税法 第五十三条第二十二項 (Article 53, paragraph (22)), art-53/par-22 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-22
- art-53/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/ja/corporation-tax-act/art-57/par-1 · https://japanlaw.org/l/340AC0000000034/art-57/par-1
- art-53/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/ja/corporation-tax-act/art-71/par-1 · https://japanlaw.org/l/340AC0000000034/art-71/par-1
- art-53/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/ja/corporation-tax-act/art-72/par-1 · https://japanlaw.org/l/340AC0000000034/art-72/par-1
- art-53/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/ja/corporation-tax-act/art-74/par-1 · https://japanlaw.org/l/340AC0000000034/art-74/par-1
- art-53/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/ja/corporation-tax-act/art-144-3/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-3/par-1
- art-53/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/ja/corporation-tax-act/art-144-4/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-4/par-1
- art-53/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/ja/corporation-tax-act/art-144-6/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-1
- art-53/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/ja/corporation-tax-act/art-80/par-5 · https://japanlaw.org/l/340AC0000000034/art-80/par-5
- art-53/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/ja/corporation-tax-act/art-144-13/par-11 · https://japanlaw.org/l/340AC0000000034/art-144-13/par-11
- art-53/par-23: この項 → 地方税法 第五十三条第二十三項 (Article 53, paragraph (23)), art-53/par-23 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-23
- art-53/par-23: 第二十五項 → 地方税法 第五十三条第二十五項 (Article 53, paragraph (25)), art-53/par-25 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-25
- art-53/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/ja/corporation-tax-act/art-80/par-7 · https://japanlaw.org/l/340AC0000000034/art-80/par-7
- art-53/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/ja/corporation-tax-act/art-80/par-8 · https://japanlaw.org/l/340AC0000000034/art-80/par-8
- art-53/par-23: 次項 → 地方税法 第五十三条第二十四項 (Article 53, paragraph (24)), art-53/par-24 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-24
- art-53/par-23: 同法第八十条 → 法人税法 第八十条 (Article 80), art-80 — https://japanlaw.org/ja/corporation-tax-act/art-80 · https://japanlaw.org/l/340AC0000000034/art-80
- art-53/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/ja/corporation-tax-act/art-144-13 · https://japanlaw.org/l/340AC0000000034/art-144-13
- art-53/par-23: 第一項 → 地方税法 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-1
- art-53/par-23: 第三十四項 → 地方税法 第五十三条第三十四項 (Article 53, paragraph (34)), art-53/par-34 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-34
- art-53/par-23: 第三十五項 → 地方税法 第五十三条第三十五項 (Article 53, paragraph (35)), art-53/par-35 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-35
- art-53/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/ja/corporation-tax-act/art-80 · https://japanlaw.org/l/340AC0000000034/art-80
- art-53/par-23/item-1: 第一項 → 地方税法 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-1
- art-53/par-23/item-1: 第三十四項 → 地方税法 第五十三条第三十四項 (Article 53, paragraph (34)), art-53/par-34 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-34
- art-53/par-23/item-1: 第三十五項 → 地方税法 第五十三条第三十五項 (Article 53, paragraph (35)), art-53/par-35 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-35
- art-53/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/ja/special-taxation-measures-act/art-42-14/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-14/par-1
- art-53/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/ja/special-taxation-measures-act/art-42-14/par-4 · https://japanlaw.org/l/332AC0000000026/art-42-14/par-4
- art-53/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/ja/special-taxation-measures-act/art-62/par-1 · https://japanlaw.org/l/332AC0000000026/art-62/par-1
- art-53/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/ja/special-taxation-measures-act/art-62-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-62-3/par-1
- art-53/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/ja/special-taxation-measures-act/art-62-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-62-3/par-9
- art-53/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/ja/special-taxation-measures-act/art-63/par-1 · https://japanlaw.org/l/332AC0000000026/art-63/par-1
- art-53/par-23/item-1: この項 → 地方税法 第五十三条第二十三項 (Article 53, paragraph (23)), art-53/par-23 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-23
- art-53/par-23/item-1: 第二十五項 → 地方税法 第五十三条第二十五項 (Article 53, paragraph (25)), art-53/par-25 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-25
- art-53/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/ja/corporation-tax-act/art-144-13 · https://japanlaw.org/l/340AC0000000034/art-144-13
- art-53/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/ja/corporation-tax-act/art-141/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-141/par-1/item-1
- art-53/par-23/item-2: 第一項 → 地方税法 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-1
- art-53/par-23/item-2: 第三十四項 → 地方税法 第五十三条第三十四項 (Article 53, paragraph (34)), art-53/par-34 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-34
- art-53/par-23/item-2: 第三十五項 → 地方税法 第五十三条第三十五項 (Article 53, paragraph (35)), art-53/par-35 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-35
- art-53/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/ja/special-taxation-measures-act/art-62/par-1 · https://japanlaw.org/l/332AC0000000026/art-62/par-1
- art-53/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/ja/special-taxation-measures-act/art-62-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-62-3/par-1
- art-53/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/ja/special-taxation-measures-act/art-62-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-62-3/par-9
- art-53/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/ja/special-taxation-measures-act/art-63/par-1 · https://japanlaw.org/l/332AC0000000026/art-63/par-1
- art-53/par-23/item-2: この項 → 地方税法 第五十三条第二十三項 (Article 53, paragraph (23)), art-53/par-23 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-23
- art-53/par-23/item-2: 第二十五項 → 地方税法 第五十三条第二十五項 (Article 53, paragraph (25)), art-53/par-25 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-25
- art-53/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/ja/corporation-tax-act/art-144-13 · https://japanlaw.org/l/340AC0000000034/art-144-13
- art-53/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/ja/corporation-tax-act/art-141/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-141/par-1/item-1
- art-53/par-23/item-3: 第一項 → 地方税法 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-1
- art-53/par-23/item-3: 第三十四項 → 地方税法 第五十三条第三十四項 (Article 53, paragraph (34)), art-53/par-34 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-34
- art-53/par-23/item-3: 第三十五項 → 地方税法 第五十三条第三十五項 (Article 53, paragraph (35)), art-53/par-35 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-35
- art-53/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/ja/special-taxation-measures-act/art-62/par-1 · https://japanlaw.org/l/332AC0000000026/art-62/par-1
- art-53/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/ja/special-taxation-measures-act/art-62-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-62-3/par-1
- art-53/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/ja/special-taxation-measures-act/art-62-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-62-3/par-9
- art-53/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/ja/special-taxation-measures-act/art-63/par-1 · https://japanlaw.org/l/332AC0000000026/art-63/par-1
- art-53/par-23/item-3: この項 → 地方税法 第五十三条第二十三項 (Article 53, paragraph (23)), art-53/par-23 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-23
- art-53/par-23/item-3: 第二十五項 → 地方税法 第五十三条第二十五項 (Article 53, paragraph (25)), art-53/par-25 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-25
- art-53/par-24: 前項 → 地方税法 第五十三条第二十三項 (Article 53, paragraph (23)), art-53/par-23 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-23
- art-53/par-24: この項 → 地方税法 第五十三条第二十四項 (Article 53, paragraph (24)), art-53/par-24 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-24
- art-53/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/ja/corporation-tax-act/art-80 · https://japanlaw.org/l/340AC0000000034/art-80
- art-53/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/ja/corporation-tax-act/art-144-13 · https://japanlaw.org/l/340AC0000000034/art-144-13
- art-53/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/ja/corporation-tax-act/art-2/par-1/item-19 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-19
- art-53/par-24: 次項 → 地方税法 第五十三条第二十五項 (Article 53, paragraph (25)), art-53/par-25 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-25
- art-53/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/ja/corporation-tax-act/art-144-13 · https://japanlaw.org/l/340AC0000000034/art-144-13
- art-53/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/ja/corporation-tax-act/art-144-13/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-144-13/par-1/item-1
- art-53/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/ja/corporation-tax-act/art-144-13/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-144-13/par-1/item-2
- art-53/par-25: 第二十三項 → 地方税法 第五十三条第二十三項 (Article 53, paragraph (23)), art-53/par-23 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-23
- art-53/par-25: 前項 → 地方税法 第五十三条第二十四項 (Article 53, paragraph (24)), art-53/par-24 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-24
- art-53/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/ja/corporation-tax-act/art-71/par-1 · https://japanlaw.org/l/340AC0000000034/art-71/par-1
- art-53/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/ja/corporation-tax-act/art-72/par-1 · https://japanlaw.org/l/340AC0000000034/art-72/par-1
- art-53/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/ja/corporation-tax-act/art-74/par-1 · https://japanlaw.org/l/340AC0000000034/art-74/par-1
- art-53/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/ja/corporation-tax-act/art-80/par-5 · https://japanlaw.org/l/340AC0000000034/art-80/par-5
- art-53/par-26: この項 → 地方税法 第五十三条第二十六項 (Article 53, paragraph (26)), art-53/par-26 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-26
- art-53/par-26: 第二十九項 → 地方税法 第五十三条第二十九項 (Article 53, paragraph (29)), art-53/par-29 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-29
- art-53/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/ja/corporation-tax-act/art-80/par-12 · https://japanlaw.org/l/340AC0000000034/art-80/par-12
- art-53/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/ja/corporation-tax-act/art-80/par-13 · https://japanlaw.org/l/340AC0000000034/art-80/par-13
- art-53/par-26: 次項から第二十九項まで → 地方税法 第五十三条第二十七項 (Article 53, paragraph (27)), art-53/par-27 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-27
- art-53/par-26: 次項から第二十九項まで → 地方税法 第五十三条第二十八項 (Article 53, paragraph (28)), art-53/par-28 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-28
- art-53/par-26: 第一項 → 地方税法 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-1
- art-53/par-26: 第三十四項 → 地方税法 第五十三条第三十四項 (Article 53, paragraph (34)), art-53/par-34 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-34
- art-53/par-26: 第三十五項 → 地方税法 第五十三条第三十五項 (Article 53, paragraph (35)), art-53/par-35 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-35
- art-53/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/ja/special-taxation-measures-act/art-42-14/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-14/par-1
- art-53/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/ja/special-taxation-measures-act/art-42-14/par-4 · https://japanlaw.org/l/332AC0000000026/art-42-14/par-4
- art-53/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/ja/special-taxation-measures-act/art-62/par-1 · https://japanlaw.org/l/332AC0000000026/art-62/par-1
- art-53/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/ja/special-taxation-measures-act/art-62-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-62-3/par-1
- art-53/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/ja/special-taxation-measures-act/art-62-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-62-3/par-9
- art-53/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/ja/special-taxation-measures-act/art-63/par-1 · https://japanlaw.org/l/332AC0000000026/art-63/par-1
- art-53/par-27: 前項 → 地方税法 第五十三条第二十六項 (Article 53, paragraph (26)), art-53/par-26 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-26
- art-53/par-27: 第十四項 → 地方税法 第五十三条第十四項 (Article 53, paragraph (14)), art-53/par-14 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-14
- art-53/par-28: 第二十六項 → 地方税法 第五十三条第二十六項 (Article 53, paragraph (26)), art-53/par-26 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-26
- art-53/par-28: この項 → 地方税法 第五十三条第二十八項 (Article 53, paragraph (28)), art-53/par-28 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-28
- art-53/par-28: 次項 → 地方税法 第五十三条第二十九項 (Article 53, paragraph (29)), art-53/par-29 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-29
- art-53/par-28: 前項 → 地方税法 第五十三条第二十七項 (Article 53, paragraph (27)), art-53/par-27 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-27
- art-53/par-29: 第二十六項 → 地方税法 第五十三条第二十六項 (Article 53, paragraph (26)), art-53/par-26 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-26
- art-53/par-29: 前項 → 地方税法 第五十三条第二十八項 (Article 53, paragraph (28)), art-53/par-28 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-28
- art-53/par-29: 第二十七項 → 地方税法 第五十三条第二十七項 (Article 53, paragraph (27)), art-53/par-27 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-27
- art-53/par-29: この項 → 地方税法 第五十三条第二十九項 (Article 53, paragraph (29)), art-53/par-29 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-29
- art-53/par-30: 第十一項 → 地方税法 第五十三条第十一項 (Article 53, paragraph (11)), art-53/par-11 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-11
- art-53/par-30: 第十七項 → 地方税法 第五十三条第十七項 (Article 53, paragraph (17)), art-53/par-17 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-17
- art-53/par-30: 第三項 → 地方税法 第五十三条第三項 (Article 53, paragraph (3)), art-53/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-3
- art-53/par-30: 第八項 → 地方税法 第五十三条第八項 (Article 53, paragraph (8)), art-53/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-8
- art-53/par-30: 第十三項 → 地方税法 第五十三条第十三項 (Article 53, paragraph (13)), art-53/par-13 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-13
- art-53/par-30: 第十九項 → 地方税法 第五十三条第十九項 (Article 53, paragraph (19)), art-53/par-19 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-19
- art-53/par-30: 第二十三項 → 地方税法 第五十三条第二十三項 (Article 53, paragraph (23)), art-53/par-23 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-23
- art-53/par-30: 第二十六項 → 地方税法 第五十三条第二十六項 (Article 53, paragraph (26)), art-53/par-26 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-26
- art-53/par-31: 前条第二項第三号 → 地方税法 第五十二条第二項第三号 (Article 52, paragraph (2), item (iii)), art-52/par-2/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-50-7#art-52/par-2/item-3
- art-53/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/ja/corporation-tax-act/art-74/par-1 · https://japanlaw.org/l/340AC0000000034/art-74/par-1
- art-53/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/ja/corporation-tax-act/art-144-6/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-1
- art-53/par-32: 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/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-3/sec-1/from-art-321-8#art-321-8/par-32
- art-53/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/ja/corporation-tax-act/art-71/par-1 · https://japanlaw.org/l/340AC0000000034/art-71/par-1
- art-53/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/ja/corporation-tax-act/art-144-3/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-3/par-1
- art-53/par-32: 第一項 → 地方税法 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-1
- art-53/par-32: 第二項 → 地方税法 第五十三条第二項 (Article 53, paragraph (2)), art-53/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-2
- art-53/par-32: この項 → 地方税法 第五十三条第三十二項 (Article 53, paragraph (32)), art-53/par-32 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-32
- art-53/par-32: 第五十五条第五項 → 地方税法 第五十五条第五項 (Article 55, paragraph (5)), art-55/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53-2#art-55/par-5
- art-53/par-33: 第一項 → 地方税法 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-1
- art-53/par-33: 第三十一項 → 地方税法 第五十三条第三十一項 (Article 53, paragraph (31)), art-53/par-31 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-31
- art-53/par-33: 第三十五項 → 地方税法 第五十三条第三十五項 (Article 53, paragraph (35)), art-53/par-35 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-35
- art-53/par-33: 第五十五条第四項 → 地方税法 第五十五条第四項 (Article 55, paragraph (4)), art-55/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53-2#art-55/par-4
- art-53/par-34: 第一項 → 地方税法 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-1
- art-53/par-34: 第二項 → 地方税法 第五十三条第二項 (Article 53, paragraph (2)), art-53/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-2
- art-53/par-34: 第三十一項 → 地方税法 第五十三条第三十一項 (Article 53, paragraph (31)), art-53/par-31 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-31
- art-53/par-34: 前項 → 地方税法 第五十三条第三十三項 (Article 53, paragraph (33)), art-53/par-33 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-33
- art-53/par-34: この項 → 地方税法 第五十三条第三十四項 (Article 53, paragraph (34)), art-53/par-34 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-34
- art-53/par-34: 第五十五条 → 地方税法 第五十五条 (Article 55), art-55 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53-2#art-55
- art-53/par-34: 次項 → 地方税法 第五十三条第三十五項 (Article 53, paragraph (35)), art-53/par-35 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-35
- art-53/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/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20-9-3#art-20-9-3/par-6
- art-53/par-35: 第一項 → 地方税法 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-1
- art-53/par-35: 第二項 → 地方税法 第五十三条第二項 (Article 53, paragraph (2)), art-53/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-2
- art-53/par-35: 前項 → 地方税法 第五十三条第三十四項 (Article 53, paragraph (34)), art-53/par-34 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-34
- art-53/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/ja/special-taxation-measures-act/art-66-7/par-4 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-4
- art-53/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/ja/special-taxation-measures-act/art-66-7/par-10 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-10
- art-53/par-36: 第一項 → 地方税法 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-1
- art-53/par-36: 前二項 → 地方税法 第五十三条第三十四項 (Article 53, paragraph (34)), art-53/par-34 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-34
- art-53/par-36: 前二項 → 地方税法 第五十三条第三十五項 (Article 53, paragraph (35)), art-53/par-35 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-35
- art-53/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/ja/special-taxation-measures-act/art-66-9-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-66-9-3/par-3
- art-53/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/ja/special-taxation-measures-act/art-66-9-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-66-9-3/par-9
- art-53/par-37: 第一項 → 地方税法 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-1
- art-53/par-37: 第三十四項 → 地方税法 第五十三条第三十四項 (Article 53, paragraph (34)), art-53/par-34 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-34
- art-53/par-37: 第三十五項 → 地方税法 第五十三条第三十五項 (Article 53, paragraph (35)), art-53/par-35 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-35
- art-53/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/ja/corporation-tax-act/art-138/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-138/par-1/item-1
- art-53/par-38: この項 → 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/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-38
- art-53/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/ja/corporation-tax-act/art-69/par-1 · https://japanlaw.org/l/340AC0000000034/art-69/par-1
- art-53/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/ja/corporation-tax-act/art-144-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-2/par-1
- art-53/par-38: 地方法人税法（平成二十六年法律第十一号）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-53/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-53/par-38: 第一項 → 地方税法 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-1
- art-53/par-38: 第三十四項 → 地方税法 第五十三条第三十四項 (Article 53, paragraph (34)), art-53/par-34 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-34
- art-53/par-38: 第三十五項 → 地方税法 第五十三条第三十五項 (Article 53, paragraph (35)), art-53/par-35 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-35
- art-53/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/ja/corporation-tax-act/art-141/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-141/par-1/item-1
- art-53/par-39: 前項 → 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/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-38
- art-53/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/ja/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-53/par-39: この項 → 地方税法 第五十三条第三十九項 (Article 53, paragraph (39)), art-53/par-39 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-39
- art-53/par-39: 第四十八項 → 地方税法 第五十三条第四十八項 (Article 53, paragraph (48)), art-53/par-48 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-48
- art-53/par-39: 第二十四条第五項 → 地方税法 第二十四条第五項 (Article 24, paragraph (5)), art-24/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-24#art-24/par-5
- art-53/par-39: 第四十二項 → 地方税法 第五十三条第四十二項 (Article 53, paragraph (42)), art-53/par-42 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-42
- art-53/par-39: 第四十一項 → 地方税法 第五十三条第四十一項 (Article 53, paragraph (41)), art-53/par-41 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-41
- art-53/par-39: 第一項 → 地方税法 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-1
- art-53/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/ja/corporation-tax-act/art-71/par-1 · https://japanlaw.org/l/340AC0000000034/art-71/par-1
- art-53/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/ja/corporation-tax-act/art-72/par-1 · https://japanlaw.org/l/340AC0000000034/art-72/par-1
- art-53/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/ja/corporation-tax-act/art-74/par-1 · https://japanlaw.org/l/340AC0000000034/art-74/par-1
- art-53/par-40: 前項 → 地方税法 第五十三条第三十九項 (Article 53, paragraph (39)), art-53/par-39 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-39
- art-53/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/ja/corporation-tax-act/art-69/par-16 · https://japanlaw.org/l/340AC0000000034/art-69/par-16
- art-53/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/ja/corporation-tax-act/art-69/par-16/item-1 · https://japanlaw.org/l/340AC0000000034/art-69/par-16/item-1
- art-53/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/ja/corporation-tax-act/art-69/par-16 · https://japanlaw.org/l/340AC0000000034/art-69/par-16
- art-53/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/ja/corporation-tax-act/art-69/par-16/item-2 · https://japanlaw.org/l/340AC0000000034/art-69/par-16/item-2
- art-53/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-53/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-53/par-41: 前項 → 地方税法 第五十三条第四十項 (Article 53, paragraph (40)), art-53/par-40 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-40
- art-53/par-41: 第一号 → 地方税法 第五十三条第四十項第一号 (Article 53, paragraph (40), item (i)), art-53/par-40/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-40/item-1
- art-53/par-41: 第三号 → 地方税法 第五十三条第四十項第三号 (Article 53, paragraph (40), item (iii)), art-53/par-40/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-40/item-3
- art-53/par-41: 第三十四項 → 地方税法 第五十三条第三十四項 (Article 53, paragraph (34)), art-53/par-34 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-34
- art-53/par-41: 第五十五条第一項 → 地方税法 第五十五条第一項 (Article 55, paragraph (1)), art-55/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53-2#art-55/par-1
- art-53/par-41: 第三項 → 地方税法 第五十五条第三項 (Article 55, paragraph (3)), art-55/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53-2#art-55/par-3
- art-53/par-41: 前二項 → 地方税法 第五十三条第三十九項 (Article 53, paragraph (39)), art-53/par-39 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-39
- art-53/par-42: 次項から第四十五項まで → 地方税法 第五十三条第四十三項 (Article 53, paragraph (43)), art-53/par-43 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-43
- art-53/par-42: 次項から第四十五項まで → 地方税法 第五十三条第四十四項 (Article 53, paragraph (44)), art-53/par-44 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-44
- art-53/par-42: 次項から第四十五項まで → 地方税法 第五十三条第四十五項 (Article 53, paragraph (45)), art-53/par-45 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-45
- art-53/par-42: この項 → 地方税法 第五十三条第四十二項 (Article 53, paragraph (42)), art-53/par-42 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-42
- art-53/par-42: 第四十六項 → 地方税法 第五十三条第四十六項 (Article 53, paragraph (46)), art-53/par-46 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-46
- art-53/par-42: 第三十九項 → 地方税法 第五十三条第三十九項 (Article 53, paragraph (39)), art-53/par-39 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-39
- art-53/par-42: 第四十五項第一号 → 地方税法 第五十三条第四十五項第一号 (Article 53, paragraph (45), item (i)), art-53/par-45/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-45/item-1
- art-53/par-42: 第一項 → 地方税法 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-1
- art-53/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/ja/corporation-tax-act/art-74/par-1 · https://japanlaw.org/l/340AC0000000034/art-74/par-1
- art-53/par-42: 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/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-38
- art-53/par-42: 前項 → 地方税法 第五十三条第四十一項 (Article 53, paragraph (41)), art-53/par-41 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-41
- art-53/par-42: 第三十四項 → 地方税法 第五十三条第三十四項 (Article 53, paragraph (34)), art-53/par-34 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-34
- art-53/par-42: 第五十五条第一項 → 地方税法 第五十五条第一項 (Article 55, paragraph (1)), art-55/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53-2#art-55/par-1
- art-53/par-42: 第三項 → 地方税法 第五十五条第三項 (Article 55, paragraph (3)), art-55/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53-2#art-55/par-3
- art-53/par-42: 第三十五項 → 地方税法 第五十三条第三十五項 (Article 53, paragraph (35)), art-53/par-35 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-35
- art-53/par-43: 第一項 → 地方税法 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-1
- art-53/par-43: 第三十四項 → 地方税法 第五十三条第三十四項 (Article 53, paragraph (34)), art-53/par-34 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-34
- art-53/par-43: 第三十五項 → 地方税法 第五十三条第三十五項 (Article 53, paragraph (35)), art-53/par-35 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-35
- art-53/par-43: 次項から第四十六項まで → 地方税法 第五十三条第四十四項 (Article 53, paragraph (44)), art-53/par-44 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-44
- art-53/par-43: 次項から第四十六項まで → 地方税法 第五十三条第四十五項 (Article 53, paragraph (45)), art-53/par-45 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-45
- art-53/par-43: 次項から第四十六項まで → 地方税法 第五十三条第四十六項 (Article 53, paragraph (46)), art-53/par-46 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-46
- art-53/par-44: 前二項 → 地方税法 第五十三条第四十二項 (Article 53, paragraph (42)), art-53/par-42 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-42
- art-53/par-44: 前二項 → 地方税法 第五十三条第四十三項 (Article 53, paragraph (43)), art-53/par-43 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-43
- art-53/par-44: 第一項 → 地方税法 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-1
- art-53/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/ja/corporation-tax-act/art-71/par-1 · https://japanlaw.org/l/340AC0000000034/art-71/par-1
- art-53/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/ja/corporation-tax-act/art-72/par-1 · https://japanlaw.org/l/340AC0000000034/art-72/par-1
- art-53/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/ja/corporation-tax-act/art-74/par-1 · https://japanlaw.org/l/340AC0000000034/art-74/par-1
- art-53/par-44: この項 → 地方税法 第五十三条第四十四項 (Article 53, paragraph (44)), art-53/par-44 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-44
- art-53/par-44: 第四十六項 → 地方税法 第五十三条第四十六項 (Article 53, paragraph (46)), art-53/par-46 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-46
- art-53/par-45: 前項 → 地方税法 第五十三条第四十四項 (Article 53, paragraph (44)), art-53/par-44 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-44
- art-53/par-45/item-1: 第四十二項 → 地方税法 第五十三条第四十二項 (Article 53, paragraph (42)), art-53/par-42 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-42
- art-53/par-45/item-1: 第四十三項 → 地方税法 第五十三条第四十三項 (Article 53, paragraph (43)), art-53/par-43 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-43
- art-53/par-45/item-1: 第四十項 → 地方税法 第五十三条第四十項 (Article 53, paragraph (40)), art-53/par-40 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-40
- art-53/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/ja/corporation-tax-act/art-69/par-21 · https://japanlaw.org/l/340AC0000000034/art-69/par-21
- art-53/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/ja/corporation-tax-act/art-69/par-21/item-1 · https://japanlaw.org/l/340AC0000000034/art-69/par-21/item-1
- art-53/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/ja/corporation-tax-act/art-69/par-21/item-3 · https://japanlaw.org/l/340AC0000000034/art-69/par-21/item-3
- art-53/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-53/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-53/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-53/par-46: 前項 → 地方税法 第五十三条第四十五項 (Article 53, paragraph (45)), art-53/par-45 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-45
- art-53/par-46: 第三十四項 → 地方税法 第五十三条第三十四項 (Article 53, paragraph (34)), art-53/par-34 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-34
- art-53/par-46: 第五十五条第一項 → 地方税法 第五十五条第一項 (Article 55, paragraph (1)), art-55/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53-2#art-55/par-1
- art-53/par-46: 第三項 → 地方税法 第五十五条第三項 (Article 55, paragraph (3)), art-55/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53-2#art-55/par-3
- art-53/par-46: 前二項 → 地方税法 第五十三条第四十四項 (Article 53, paragraph (44)), art-53/par-44 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-44
- art-53/par-47: 第四十二項 → 地方税法 第五十三条第四十二項 (Article 53, paragraph (42)), art-53/par-42 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-42
- art-53/par-47: 第四十三項 → 地方税法 第五十三条第四十三項 (Article 53, paragraph (43)), art-53/par-43 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-43
- art-53/par-47: この項 → 地方税法 第五十三条第四十七項 (Article 53, paragraph (47)), art-53/par-47 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-47
- art-53/par-47: 次項 → 地方税法 第五十三条第四十八項 (Article 53, paragraph (48)), art-53/par-48 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-48
- art-53/par-47: 第四十六項 → 地方税法 第五十三条第四十六項 (Article 53, paragraph (46)), art-53/par-46 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-46
- art-53/par-48: 第四十二項 → 地方税法 第五十三条第四十二項 (Article 53, paragraph (42)), art-53/par-42 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-42
- art-53/par-48: 第四十三項 → 地方税法 第五十三条第四十三項 (Article 53, paragraph (43)), art-53/par-43 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-43
- art-53/par-48: 第四十六項 → 地方税法 第五十三条第四十六項 (Article 53, paragraph (46)), art-53/par-46 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-46
- art-53/par-48: 第二十四条第五項 → 地方税法 第二十四条第五項 (Article 24, paragraph (5)), art-24/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-24#art-24/par-5
- art-53/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/ja/corporation-tax-act/art-74/par-1 · https://japanlaw.org/l/340AC0000000034/art-74/par-1
- art-53/par-49: 第五十五条第一項 → 地方税法 第五十五条第一項 (Article 55, paragraph (1)), art-55/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53-2#art-55/par-1
- art-53/par-49: 第三項 → 地方税法 第五十五条第三項 (Article 55, paragraph (3)), art-55/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53-2#art-55/par-3
- art-53/par-49: 第五十四項 → 地方税法 第五十三条第五十四項 (Article 53, paragraph (54)), art-53/par-54 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-54
- art-53/par-49: 第五十五項 → 地方税法 第五十三条第五十五項 (Article 53, paragraph (55)), art-53/par-55 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-55
- art-53/par-49: 第五十八項 → 地方税法 第五十三条第五十八項 (Article 53, paragraph (58)), art-53/par-58 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-58
- art-53/par-49: この項 → 地方税法 第五十三条第四十九項 (Article 53, paragraph (49)), art-53/par-49 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-49
- art-53/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-53/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/ja/national-tax-general-rules-act/art-24 · https://japanlaw.org/l/337AC0000000066/art-24
- art-53/par-50: 第二十六条 → 国税通則法 第二十六条 (Article 26), art-26 — https://japanlaw.org/ja/national-tax-general-rules-act/art-26 · https://japanlaw.org/l/337AC0000000066/art-26
- art-53/par-50: 第五十五条第一項 → 地方税法 第五十五条第一項 (Article 55, paragraph (1)), art-55/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53-2#art-55/par-1
- art-53/par-50: 第三項 → 地方税法 第五十五条第三項 (Article 55, paragraph (3)), art-55/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53-2#art-55/par-3
- art-53/par-50: 第十七条 → 地方税法 第十七条 (Article 17), art-17 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-10/from-art-17#art-17
- art-53/par-50: 第五十五条第五項 → 地方税法 第五十五条第五項 (Article 55, paragraph (5)), art-55/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53-2#art-55/par-5
- art-53/par-50: この項 → 地方税法 第五十三条第五十項 (Article 53, paragraph (50)), art-53/par-50 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-50
- art-53/par-50: 次項 → 地方税法 第五十三条第五十一項 (Article 53, paragraph (51)), art-53/par-51 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-51
- art-53/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/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-10/from-art-17#art-17-2
- art-53/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/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-10/from-art-17-3#art-17-4
- art-53/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/ja/corporation-tax-act/art-74/par-1 · https://japanlaw.org/l/340AC0000000034/art-74/par-1
- art-53/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/ja/corporation-tax-act/art-144-6/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-1
- art-53/par-51: 前項 → 地方税法 第五十三条第五十項 (Article 53, paragraph (50)), art-53/par-50 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-50
- art-53/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/ja/national-tax-general-rules-act/art-24 · https://japanlaw.org/l/337AC0000000066/art-24
- art-53/par-51: 第二十六条 → 国税通則法 第二十六条 (Article 26), art-26 — https://japanlaw.org/ja/national-tax-general-rules-act/art-26 · https://japanlaw.org/l/337AC0000000066/art-26
- art-53/par-51: 第五十五条第一項 → 地方税法 第五十五条第一項 (Article 55, paragraph (1)), art-55/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53-2#art-55/par-1
- art-53/par-51: 第三項 → 地方税法 第五十五条第三項 (Article 55, paragraph (3)), art-55/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53-2#art-55/par-3
- art-53/par-51: 第十七条 → 地方税法 第十七条 (Article 17), art-17 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-10/from-art-17#art-17
- art-53/par-51: 第五十五条第五項 → 地方税法 第五十五条第五項 (Article 55, paragraph (5)), art-55/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53-2#art-55/par-5
- art-53/par-52: 前二項 → 地方税法 第五十三条第五十項 (Article 53, paragraph (50)), art-53/par-50 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-50
- art-53/par-52: 前二項 → 地方税法 第五十三条第五十一項 (Article 53, paragraph (51)), art-53/par-51 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-51
- art-53/par-52: 第五十五条第一項 → 地方税法 第五十五条第一項 (Article 55, paragraph (1)), art-55/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53-2#art-55/par-1
- art-53/par-52: 第三項 → 地方税法 第五十五条第三項 (Article 55, paragraph (3)), art-55/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53-2#art-55/par-3
- art-53/par-53: 第三十六項から第三十八項まで → 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/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-36
- art-53/par-53: 第三十六項から第三十八項まで → 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/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-37
- art-53/par-53: 第三十六項から第三十八項まで → 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/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-38
- art-53/par-53: 第四十二項 → 地方税法 第五十三条第四十二項 (Article 53, paragraph (42)), art-53/par-42 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-42
- art-53/par-53: 第四十七項 → 地方税法 第五十三条第四十七項 (Article 53, paragraph (47)), art-53/par-47 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-47
- art-53/par-53: 第四十八項 → 地方税法 第五十三条第四十八項 (Article 53, paragraph (48)), art-53/par-48 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-48
- art-53/par-53: この項 → 地方税法 第五十三条第五十三項 (Article 53, paragraph (53)), art-53/par-53 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-53
- art-53/par-53: 第四十九項 → 地方税法 第五十三条第四十九項 (Article 53, paragraph (49)), art-53/par-49 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-49
- art-53/par-53: 第五十項 → 地方税法 第五十三条第五十項 (Article 53, paragraph (50)), art-53/par-50 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-50
- art-53/par-53: 第五十一項 → 地方税法 第五十三条第五十一項 (Article 53, paragraph (51)), art-53/par-51 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-51
- art-53/par-53: 前項 → 地方税法 第五十三条第五十二項 (Article 53, paragraph (52)), art-53/par-52 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-52
- art-53/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/ja/corporation-tax-act/art-135/par-1 · https://japanlaw.org/l/340AC0000000034/art-135/par-1
- art-53/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/ja/corporation-tax-act/art-135/par-5 · https://japanlaw.org/l/340AC0000000034/art-135/par-5
- art-53/par-54: 第五十五条第一項 → 地方税法 第五十五条第一項 (Article 55, paragraph (1)), art-55/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53-2#art-55/par-1
- art-53/par-54: 第三項 → 地方税法 第五十五条第三項 (Article 55, paragraph (3)), art-55/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53-2#art-55/par-3
- art-53/par-54: 次項 → 地方税法 第五十三条第五十五項 (Article 53, paragraph (55)), art-53/par-55 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-55
- art-53/par-54: 第五十六項 → 地方税法 第五十三条第五十六項 (Article 53, paragraph (56)), art-53/par-56 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-56
- art-53/par-54: 次項から第五十八項まで → 地方税法 第五十三条第五十七項 (Article 53, paragraph (57)), art-53/par-57 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-57
- art-53/par-54: 次項から第五十八項まで → 地方税法 第五十三条第五十八項 (Article 53, paragraph (58)), art-53/par-58 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-58
- art-53/par-54: 第十七条 → 地方税法 第十七条 (Article 17), art-17 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-10/from-art-17#art-17
- art-53/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/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-10/from-art-17#art-17-2
- art-53/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/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-10/from-art-17-3#art-17-4
- art-53/par-54: 第五十五条第五項 → 地方税法 第五十五条第五項 (Article 55, paragraph (5)), art-55/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53-2#art-55/par-5
- art-53/par-55: 第五十五条第二項 → 地方税法 第五十五条第二項 (Article 55, paragraph (2)), art-55/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53-2#art-55/par-2
- art-53/par-55: この項 → 地方税法 第五十三条第五十五項 (Article 53, paragraph (55)), art-53/par-55 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-55
- art-53/par-55: 第五十八項 → 地方税法 第五十三条第五十八項 (Article 53, paragraph (58)), art-53/par-58 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-58
- art-53/par-55: 第四十九項 → 地方税法 第五十三条第四十九項 (Article 53, paragraph (49)), art-53/par-49 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-49
- art-53/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/ja/corporation-tax-act/art-2/par-1/item-6 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-6
- art-53/par-56: 前項 → 地方税法 第五十三条第五十五項 (Article 53, paragraph (55)), art-53/par-55 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-55
- art-53/par-56: 第五十八項 → 地方税法 第五十三条第五十八項 (Article 53, paragraph (58)), art-53/par-58 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-58
- art-53/par-56: 第四十九項 → 地方税法 第五十三条第四十九項 (Article 53, paragraph (49)), art-53/par-49 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-49
- art-53/par-56: 次項 → 地方税法 第五十三条第五十七項 (Article 53, paragraph (57)), art-53/par-57 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-57
- art-53/par-56/item-3: 前二号 → 地方税法 第五十三条第五十六項第一号 (Article 53, paragraph (56), item (i)), art-53/par-56/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-56/item-1
- art-53/par-56/item-3: 前二号 → 地方税法 第五十三条第五十六項第二号 (Article 53, paragraph (56), item (ii)), art-53/par-56/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-56/item-2
- art-53/par-57: 前項 → 地方税法 第五十三条第五十六項 (Article 53, paragraph (56)), art-53/par-56 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-56
- art-53/par-58: 前項 → 地方税法 第五十三条第五十七項 (Article 53, paragraph (57)), art-53/par-57 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-57
- art-53/par-59: 第五十項 → 地方税法 第五十三条第五十項 (Article 53, paragraph (50)), art-53/par-50 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-50
- art-53/par-59: 第五十一項 → 地方税法 第五十三条第五十一項 (Article 53, paragraph (51)), art-53/par-51 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-51
- art-53/par-59: 第五十二項 → 地方税法 第五十三条第五十二項 (Article 53, paragraph (52)), art-53/par-52 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-52
- art-53/par-59: この項 → 地方税法 第五十三条第五十九項 (Article 53, paragraph (59)), art-53/par-59 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-59
- art-53/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/ja/corporation-tax-act/art-71/par-1 · https://japanlaw.org/l/340AC0000000034/art-71/par-1
- art-53/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/ja/corporation-tax-act/art-144-3/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-3/par-1
- art-53/par-60: 第二項 → 地方税法 第五十三条第二項 (Article 53, paragraph (2)), art-53/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-2
- art-53/par-60: 第一項 → 地方税法 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-1
- art-53/par-61: 第一項 → 地方税法 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-1
- art-53/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/ja/corporation-tax-act/art-74/par-1 · https://japanlaw.org/l/340AC0000000034/art-74/par-1
- art-53/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/ja/corporation-tax-act/art-144-6/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-1
- art-53/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/ja/corporation-tax-act/art-75-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-75-2/par-1
- art-53/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/ja/corporation-tax-act/art-144-8 · https://japanlaw.org/l/340AC0000000034/art-144-8
- art-53/par-61: 第六十四項 → 地方税法 第五十三条第六十四項 (Article 53, paragraph (64)), art-53/par-64 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-64
- art-53/par-61: 第六十五条第一項 → 地方税法 第六十五条第一項 (Article 65, paragraph (1)), art-65/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-60#art-65/par-1
- art-53/par-61: 同法第七十五条の二第八項 → 法人税法 第七十五条の二第八項 (Article 75-2, paragraph (8)), art-75-2/par-8 — https://japanlaw.org/ja/corporation-tax-act/art-75-2/par-8 · https://japanlaw.org/l/340AC0000000034/art-75-2/par-8
- art-53/par-61: 同法第七十五条第五項 → 法人税法 第七十五条第五項 (Article 75, paragraph (5)), art-75/par-5 — https://japanlaw.org/ja/corporation-tax-act/art-75/par-5 · https://japanlaw.org/l/340AC0000000034/art-75/par-5
- art-53/par-61: 同法第七十五条の二第十一項第二号 → 法人税法 第七十五条の二第十一項第二号 (Article 75-2, paragraph (11), item (ii)), art-75-2/par-11/item-2 — https://japanlaw.org/ja/corporation-tax-act/art-75-2/par-11/item-2 · https://japanlaw.org/l/340AC0000000034/art-75-2/par-11/item-2
- art-53/par-61: 同法第七十五条の二第五項 → 法人税法 第七十五条の二第五項 (Article 75-2, paragraph (5)), art-75-2/par-5 — https://japanlaw.org/ja/corporation-tax-act/art-75-2/par-5 · https://japanlaw.org/l/340AC0000000034/art-75-2/par-5
- art-53/par-61: 同法第七十五条の二第七項 → 法人税法 第七十五条の二第七項 (Article 75-2, paragraph (7)), art-75-2/par-7 — https://japanlaw.org/ja/corporation-tax-act/art-75-2/par-7 · https://japanlaw.org/l/340AC0000000034/art-75-2/par-7
- art-53/par-61: 同法第七十五条の二第十一項第四号 → 法人税法 第七十五条の二第十一項第四号 (Article 75-2, paragraph (11), item (iv)), art-75-2/par-11/item-4 — https://japanlaw.org/ja/corporation-tax-act/art-75-2/par-11/item-4 · https://japanlaw.org/l/340AC0000000034/art-75-2/par-11/item-4
- art-53/par-61: 同法第七十五条の二第十一項第五号 → 法人税法 第七十五条の二第十一項第五号 (Article 75-2, paragraph (11), item (v)), art-75-2/par-11/item-5 — https://japanlaw.org/ja/corporation-tax-act/art-75-2/par-11/item-5 · https://japanlaw.org/l/340AC0000000034/art-75-2/par-11/item-5
- art-53/par-61: 第六号 → 法人税法 第七十五条の二第十一項第六号 (Article 75-2, paragraph (11), item (vi)), art-75-2/par-11/item-6 — https://japanlaw.org/ja/corporation-tax-act/art-75-2/par-11/item-6 · https://japanlaw.org/l/340AC0000000034/art-75-2/par-11/item-6
- art-53/par-62: 前項 → 地方税法 第五十三条第六十一項 (Article 53, paragraph (61)), art-53/par-61 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-61
- art-53/par-63: 第六十一項 → 地方税法 第五十三条第六十一項 (Article 53, paragraph (61)), art-53/par-61 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-61
- art-53/par-63: 前項 → 地方税法 第五十三条第六十二項 (Article 53, paragraph (62)), art-53/par-62 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-62
- art-53/par-64: 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/ja/corporation-tax-act/art-74/par-1 · https://japanlaw.org/l/340AC0000000034/art-74/par-1
- art-53/par-64: 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/ja/corporation-tax-act/art-144-6/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-1
- art-53/par-64: 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/ja/corporation-tax-act/art-75-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-75-2/par-1
- art-53/par-64: 同条第九項 → 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/ja/corporation-tax-act/art-75-2/par-9 · https://japanlaw.org/l/340AC0000000034/art-75-2/par-9
- art-53/par-64: 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/ja/corporation-tax-act/art-144-8 · https://japanlaw.org/l/340AC0000000034/art-144-8
- art-53/par-64: この項 → 地方税法 第五十三条第六十四項 (Article 53, paragraph (64)), art-53/par-64 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-64
- art-53/par-64: 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/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20-5-2#art-20-5-2/par-1
- art-53/par-64: 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/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20-5-2#art-20-5-2/par-2
- art-53/par-65: 第一項 → 地方税法 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-1
- art-53/par-65: 第二項 → 地方税法 第五十三条第二項 (Article 53, paragraph (2)), art-53/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-2
- art-53/par-65: 第三十一項 → 地方税法 第五十三条第三十一項 (Article 53, paragraph (31)), art-53/par-31 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-31
- art-53/par-65: 第三十三項から第三十五項まで → 地方税法 第五十三条第三十三項 (Article 53, paragraph (33)), art-53/par-33 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-33
- art-53/par-65: 第三十三項から第三十五項まで → 地方税法 第五十三条第三十四項 (Article 53, paragraph (34)), art-53/par-34 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-34
- art-53/par-65: 第三十三項から第三十五項まで → 地方税法 第五十三条第三十五項 (Article 53, paragraph (35)), art-53/par-35 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-35
- art-53/par-65: この条 → 地方税法 第五十三条 (Article 53), art-53 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53
- art-53/par-65: この項 → 地方税法 第五十三条第六十五項 (Article 53, paragraph (65)), art-53/par-65 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-65
- art-53/par-65: 第六十七項 → 地方税法 第五十三条第六十七項 (Article 53, paragraph (67)), art-53/par-67 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-67
- art-53/par-65: 第六十八項 → 地方税法 第五十三条第六十八項 (Article 53, paragraph (68)), art-53/par-68 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-68
- art-53/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/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-9/from-art-761#art-762/par-1/item-1
- art-53/par-65: 第八十項 → 地方税法 第五十三条第八十項 (Article 53, paragraph (80)), art-53/par-80 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-80
- art-53/par-66: 前項 → 地方税法 第五十三条第六十五項 (Article 53, paragraph (65)), art-53/par-65 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-65
- art-53/par-66/item-3: 投資信託及び投資法人に関する法律（昭和二十六年法律第百九十八号）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-53/par-66/item-3: 第一号 → 地方税法 第五十三条第六十六項第一号 (Article 53, paragraph (66), item (i)), art-53/par-66/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-66/item-1
- art-53/par-66/item-4: 資産の流動化に関する法律（平成十年法律第百五号）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-53/par-66/item-4: 第一号 → 地方税法 第五十三条第六十六項第一号 (Article 53, paragraph (66), item (i)), art-53/par-66/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-66/item-1
- art-53/par-67: 第六十五項 → 地方税法 第五十三条第六十五項 (Article 53, paragraph (65)), art-53/par-65 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-65
- art-53/par-68: 第六十五項 → 地方税法 第五十三条第六十五項 (Article 53, paragraph (65)), art-53/par-65 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-65
- art-53/par-68: 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/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-9/from-art-761#art-762/par-1/item-1
- art-53/par-69: 第六十五項 → 地方税法 第五十三条第六十五項 (Article 53, paragraph (65)), art-53/par-65 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-65
- art-53/par-69: 前項 → 地方税法 第五十三条第六十八項 (Article 53, paragraph (68)), art-53/par-68 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-68
- art-53/par-69: 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/ja/corporation-tax-act/art-75-5/par-2 · https://japanlaw.org/l/340AC0000000034/art-75-5/par-2
- art-53/par-69: 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/ja/corporation-tax-act/art-75-5/par-1 · https://japanlaw.org/l/340AC0000000034/art-75-5/par-1
- art-53/par-69: 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/ja/corporation-tax-act/art-75-5/par-3 · https://japanlaw.org/l/340AC0000000034/art-75-5/par-3
- art-53/par-69: 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/ja/corporation-tax-act/art-75-5/par-5 · https://japanlaw.org/l/340AC0000000034/art-75-5/par-5
- art-53/par-70: 前項 → 地方税法 第五十三条第六十九項 (Article 53, paragraph (69)), art-53/par-69 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-69
- art-53/par-70: 第一項 → 地方税法 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-1
- art-53/par-70: 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/ja/corporation-tax-act/art-74/par-1 · https://japanlaw.org/l/340AC0000000034/art-74/par-1
- art-53/par-70: 第三十一項 → 地方税法 第五十三条第三十一項 (Article 53, paragraph (31)), art-53/par-31 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-31
- art-53/par-70: 第三十五項 → 地方税法 第五十三条第三十五項 (Article 53, paragraph (35)), art-53/par-35 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-35
- art-53/par-71: 前項 → 地方税法 第五十三条第七十項 (Article 53, paragraph (70)), art-53/par-70 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-70
- art-53/par-72: 第七十項 → 地方税法 第五十三条第七十項 (Article 53, paragraph (70)), art-53/par-70 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-70
- art-53/par-72: 第六十九項 → 地方税法 第五十三条第六十九項 (Article 53, paragraph (69)), art-53/par-69 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-69
- art-53/par-72: 前項 → 地方税法 第五十三条第七十一項 (Article 53, paragraph (71)), art-53/par-71 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-71
- art-53/par-73: 第七十項 → 地方税法 第五十三条第七十項 (Article 53, paragraph (70)), art-53/par-70 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-70
- art-53/par-73: 第六十九項 → 地方税法 第五十三条第六十九項 (Article 53, paragraph (69)), art-53/par-69 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-69
- art-53/par-73: 第七十一項 → 地方税法 第五十三条第七十一項 (Article 53, paragraph (71)), art-53/par-71 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-71
- art-53/par-74: 第六十九項 → 地方税法 第五十三条第六十九項 (Article 53, paragraph (69)), art-53/par-69 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-69
- art-53/par-75: 前項 → 地方税法 第五十三条第七十四項 (Article 53, paragraph (74)), art-53/par-74 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-74
- art-53/par-76: 第六十九項 → 地方税法 第五十三条第六十九項 (Article 53, paragraph (69)), art-53/par-69 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-69
- art-53/par-76: 第六十五項 → 地方税法 第五十三条第六十五項 (Article 53, paragraph (65)), art-53/par-65 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-65
- art-53/par-77: 第六十九項 → 地方税法 第五十三条第六十九項 (Article 53, paragraph (69)), art-53/par-69 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-69
- art-53/par-77: 第七十四項 → 地方税法 第五十三条第七十四項 (Article 53, paragraph (74)), art-53/par-74 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-74
- art-53/par-77: 前項 → 地方税法 第五十三条第七十六項 (Article 53, paragraph (76)), art-53/par-76 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-76
- art-53/par-77: 第六十五項 → 地方税法 第五十三条第六十五項 (Article 53, paragraph (65)), art-53/par-65 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-65
- art-53/par-78: 第六十九項 → 地方税法 第五十三条第六十九項 (Article 53, paragraph (69)), art-53/par-69 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-69
- art-53/par-78: 第七十六項 → 地方税法 第五十三条第七十六項 (Article 53, paragraph (76)), art-53/par-76 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-76
- art-53/par-78: 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/ja/corporation-tax-act/art-75-5/par-3 · https://japanlaw.org/l/340AC0000000034/art-75-5/par-3
- art-53/par-78: 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/ja/corporation-tax-act/art-75-5/par-6 · https://japanlaw.org/l/340AC0000000034/art-75-5/par-6
- art-53/par-78: 第六十五項 → 地方税法 第五十三条第六十五項 (Article 53, paragraph (65)), art-53/par-65 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-65
- art-53/par-79: 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/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-9/from-art-789#art-790-2
- art-53/par-79: 第六十五項 → 地方税法 第五十三条第六十五項 (Article 53, paragraph (65)), art-53/par-65 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-65
- art-53/par-80: 前項 → 地方税法 第五十三条第七十九項 (Article 53, paragraph (79)), art-53/par-79 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-79
- art-53/par-81: 前項 → 地方税法 第五十三条第八十項 (Article 53, paragraph (80)), art-53/par-80 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-80
- art-53/par-81: 第六十九項 → 地方税法 第五十三条第六十九項 (Article 53, paragraph (69)), art-53/par-69 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-69
- art-53/par-81: 第七十九項 → 地方税法 第五十三条第七十九項 (Article 53, paragraph (79)), art-53/par-79 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-79
- art-53/par-81: 第六十五項 → 地方税法 第五十三条第六十五項 (Article 53, paragraph (65)), art-53/par-65 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-65
- art-53/par-81: 同項から第六十八項まで → 地方税法 第五十三条第六十六項 (Article 53, paragraph (66)), art-53/par-66 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-66
- art-53/par-81: 同項から第六十八項まで → 地方税法 第五十三条第六十七項 (Article 53, paragraph (67)), art-53/par-67 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-67
- art-53/par-81: 同項から第六十八項まで → 地方税法 第五十三条第六十八項 (Article 53, paragraph (68)), art-53/par-68 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-68
- art-53/par-82: 前各項 → 地方税法 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-1
- art-53/par-82: 前各項 → 地方税法 第五十三条第十項 (Article 53, paragraph (10)), art-53/par-10 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-10
- art-53/par-82: 前各項 → 地方税法 第五十三条第十一項 (Article 53, paragraph (11)), art-53/par-11 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-11
- art-53/par-82: 前各項 → 地方税法 第五十三条第十二項 (Article 53, paragraph (12)), art-53/par-12 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-12
- art-53/par-82: 前各項 → 地方税法 第五十三条第十三項 (Article 53, paragraph (13)), art-53/par-13 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-13
- art-53/par-82: 前各項 → 地方税法 第五十三条第十四項 (Article 53, paragraph (14)), art-53/par-14 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-14
- art-53/par-82: 前各項 → 地方税法 第五十三条第十五項 (Article 53, paragraph (15)), art-53/par-15 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-15
- art-53/par-82: 前各項 → 地方税法 第五十三条第十六項 (Article 53, paragraph (16)), art-53/par-16 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-16
- art-53/par-82: 前各項 → 地方税法 第五十三条第十七項 (Article 53, paragraph (17)), art-53/par-17 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-17
- art-53/par-82: 前各項 → 地方税法 第五十三条第十八項 (Article 53, paragraph (18)), art-53/par-18 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-18
- art-53/par-82: 前各項 → 地方税法 第五十三条第十九項 (Article 53, paragraph (19)), art-53/par-19 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-19
- art-53/par-82: 前各項 → 地方税法 第五十三条第二項 (Article 53, paragraph (2)), art-53/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-2
- art-53/par-82: 前各項 → 地方税法 第五十三条第二十項 (Article 53, paragraph (20)), art-53/par-20 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-20
- art-53/par-82: 前各項 → 地方税法 第五十三条第二十一項 (Article 53, paragraph (21)), art-53/par-21 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-21
- art-53/par-82: 前各項 → 地方税法 第五十三条第二十二項 (Article 53, paragraph (22)), art-53/par-22 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-22
- art-53/par-82: 前各項 → 地方税法 第五十三条第二十三項 (Article 53, paragraph (23)), art-53/par-23 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-23
- art-53/par-82: 前各項 → 地方税法 第五十三条第二十四項 (Article 53, paragraph (24)), art-53/par-24 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-24
- art-53/par-82: 前各項 → 地方税法 第五十三条第二十五項 (Article 53, paragraph (25)), art-53/par-25 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-25
- art-53/par-82: 前各項 → 地方税法 第五十三条第二十六項 (Article 53, paragraph (26)), art-53/par-26 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-26
- art-53/par-82: 前各項 → 地方税法 第五十三条第二十七項 (Article 53, paragraph (27)), art-53/par-27 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-27
- art-53/par-82: 前各項 → 地方税法 第五十三条第二十八項 (Article 53, paragraph (28)), art-53/par-28 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-28
- art-53/par-82: 前各項 → 地方税法 第五十三条第二十九項 (Article 53, paragraph (29)), art-53/par-29 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-29
- art-53/par-82: 前各項 → 地方税法 第五十三条第三項 (Article 53, paragraph (3)), art-53/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-3
- art-53/par-82: 前各項 → 地方税法 第五十三条第三十項 (Article 53, paragraph (30)), art-53/par-30 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-30
- art-53/par-82: 前各項 → 地方税法 第五十三条第三十一項 (Article 53, paragraph (31)), art-53/par-31 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-31
- art-53/par-82: 前各項 → 地方税法 第五十三条第三十二項 (Article 53, paragraph (32)), art-53/par-32 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-32
- art-53/par-82: 前各項 → 地方税法 第五十三条第三十三項 (Article 53, paragraph (33)), art-53/par-33 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-33
- art-53/par-82: 前各項 → 地方税法 第五十三条第三十四項 (Article 53, paragraph (34)), art-53/par-34 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-34
- art-53/par-82: 前各項 → 地方税法 第五十三条第三十五項 (Article 53, paragraph (35)), art-53/par-35 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-35
- art-53/par-82: 前各項 → 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/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-36
- art-53/par-82: 前各項 → 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/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-37
- art-53/par-82: 前各項 → 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/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-38
- art-53/par-82: 前各項 → 地方税法 第五十三条第三十九項 (Article 53, paragraph (39)), art-53/par-39 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-39
- art-53/par-82: 前各項 → 地方税法 第五十三条第四項 (Article 53, paragraph (4)), art-53/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-4
- art-53/par-82: 前各項 → 地方税法 第五十三条第四十項 (Article 53, paragraph (40)), art-53/par-40 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-40
- art-53/par-82: 前各項 → 地方税法 第五十三条第四十一項 (Article 53, paragraph (41)), art-53/par-41 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-41
- art-53/par-82: 前各項 → 地方税法 第五十三条第四十二項 (Article 53, paragraph (42)), art-53/par-42 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-42
- art-53/par-82: 前各項 → 地方税法 第五十三条第四十三項 (Article 53, paragraph (43)), art-53/par-43 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-43
- art-53/par-82: 前各項 → 地方税法 第五十三条第四十四項 (Article 53, paragraph (44)), art-53/par-44 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-44
- art-53/par-82: 前各項 → 地方税法 第五十三条第四十五項 (Article 53, paragraph (45)), art-53/par-45 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-45
- art-53/par-82: 前各項 → 地方税法 第五十三条第四十六項 (Article 53, paragraph (46)), art-53/par-46 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-46
- art-53/par-82: 前各項 → 地方税法 第五十三条第四十七項 (Article 53, paragraph (47)), art-53/par-47 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-47
- art-53/par-82: 前各項 → 地方税法 第五十三条第四十八項 (Article 53, paragraph (48)), art-53/par-48 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-48
- art-53/par-82: 前各項 → 地方税法 第五十三条第四十九項 (Article 53, paragraph (49)), art-53/par-49 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-49
- art-53/par-82: 前各項 → 地方税法 第五十三条第五項 (Article 53, paragraph (5)), art-53/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-5
- art-53/par-82: 前各項 → 地方税法 第五十三条第五十項 (Article 53, paragraph (50)), art-53/par-50 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-50
- art-53/par-82: 前各項 → 地方税法 第五十三条第五十一項 (Article 53, paragraph (51)), art-53/par-51 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-51
- art-53/par-82: 前各項 → 地方税法 第五十三条第五十二項 (Article 53, paragraph (52)), art-53/par-52 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-52
- art-53/par-82: 前各項 → 地方税法 第五十三条第五十三項 (Article 53, paragraph (53)), art-53/par-53 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-53
- art-53/par-82: 前各項 → 地方税法 第五十三条第五十四項 (Article 53, paragraph (54)), art-53/par-54 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-54
- art-53/par-82: 前各項 → 地方税法 第五十三条第五十五項 (Article 53, paragraph (55)), art-53/par-55 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-55
- art-53/par-82: 前各項 → 地方税法 第五十三条第五十六項 (Article 53, paragraph (56)), art-53/par-56 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-56
- art-53/par-82: 前各項 → 地方税法 第五十三条第五十七項 (Article 53, paragraph (57)), art-53/par-57 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-57
- art-53/par-82: 前各項 → 地方税法 第五十三条第五十八項 (Article 53, paragraph (58)), art-53/par-58 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-58
- art-53/par-82: 前各項 → 地方税法 第五十三条第五十九項 (Article 53, paragraph (59)), art-53/par-59 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-59
- art-53/par-82: 前各項 → 地方税法 第五十三条第六項 (Article 53, paragraph (6)), art-53/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-6
- art-53/par-82: 前各項 → 地方税法 第五十三条第六十項 (Article 53, paragraph (60)), art-53/par-60 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-60
- art-53/par-82: 前各項 → 地方税法 第五十三条第六十一項 (Article 53, paragraph (61)), art-53/par-61 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-61
- art-53/par-82: 前各項 → 地方税法 第五十三条第六十二項 (Article 53, paragraph (62)), art-53/par-62 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-62
- art-53/par-82: 前各項 → 地方税法 第五十三条第六十三項 (Article 53, paragraph (63)), art-53/par-63 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-63
- art-53/par-82: 前各項 → 地方税法 第五十三条第六十四項 (Article 53, paragraph (64)), art-53/par-64 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-64
- art-53/par-82: 前各項 → 地方税法 第五十三条第六十五項 (Article 53, paragraph (65)), art-53/par-65 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-65
- art-53/par-82: 前各項 → 地方税法 第五十三条第六十六項 (Article 53, paragraph (66)), art-53/par-66 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-66
- art-53/par-82: 前各項 → 地方税法 第五十三条第六十七項 (Article 53, paragraph (67)), art-53/par-67 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-67
- art-53/par-82: 前各項 → 地方税法 第五十三条第六十八項 (Article 53, paragraph (68)), art-53/par-68 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-68
- art-53/par-82: 前各項 → 地方税法 第五十三条第六十九項 (Article 53, paragraph (69)), art-53/par-69 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-69
- art-53/par-82: 前各項 → 地方税法 第五十三条第七項 (Article 53, paragraph (7)), art-53/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-7
- art-53/par-82: 前各項 → 地方税法 第五十三条第七十項 (Article 53, paragraph (70)), art-53/par-70 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-70
- art-53/par-82: 前各項 → 地方税法 第五十三条第七十一項 (Article 53, paragraph (71)), art-53/par-71 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-71
- art-53/par-82: 前各項 → 地方税法 第五十三条第七十二項 (Article 53, paragraph (72)), art-53/par-72 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-72
- art-53/par-82: 前各項 → 地方税法 第五十三条第七十三項 (Article 53, paragraph (73)), art-53/par-73 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-73
- art-53/par-82: 前各項 → 地方税法 第五十三条第七十四項 (Article 53, paragraph (74)), art-53/par-74 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-74
- art-53/par-82: 前各項 → 地方税法 第五十三条第七十五項 (Article 53, paragraph (75)), art-53/par-75 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-75
- art-53/par-82: 前各項 → 地方税法 第五十三条第七十六項 (Article 53, paragraph (76)), art-53/par-76 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-76
- art-53/par-82: 前各項 → 地方税法 第五十三条第七十七項 (Article 53, paragraph (77)), art-53/par-77 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-77
- art-53/par-82: 前各項 → 地方税法 第五十三条第七十八項 (Article 53, paragraph (78)), art-53/par-78 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-78
- art-53/par-82: 前各項 → 地方税法 第五十三条第七十九項 (Article 53, paragraph (79)), art-53/par-79 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-79
- art-53/par-82: 前各項 → 地方税法 第五十三条第八項 (Article 53, paragraph (8)), art-53/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-8
- art-53/par-82: 前各項 → 地方税法 第五十三条第八十項 (Article 53, paragraph (80)), art-53/par-80 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-80
- art-53/par-82: 前各項 → 地方税法 第五十三条第八十一項 (Article 53, paragraph (81)), art-53/par-81 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-81
- art-53/par-82: 前各項 → 地方税法 第五十三条第九項 (Article 53, paragraph (9)), art-53/par-9 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-9
- art-53-2/par-1: 前条第一項 → 地方税法 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-1
- art-53-2/par-1: 第二項 → 地方税法 第五十三条第二項 (Article 53, paragraph (2)), art-53/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-2
- art-53-2/par-1: 第三十四項 → 地方税法 第五十三条第三十四項 (Article 53, paragraph (34)), art-53/par-34 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-34
- art-53-2/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/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20-9-3#art-20-9-3/par-3
- art-53-3/par-1: 第五十三条第一項 → 地方税法 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-1
- art-53-3/par-1: 第二項 → 地方税法 第五十三条第二項 (Article 53, paragraph (2)), art-53/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-2
- art-53-3/par-1: 第三十一項 → 地方税法 第五十三条第三十一項 (Article 53, paragraph (31)), art-53/par-31 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-31
- art-53-3/par-2: 前項 → 地方税法 第五十三条の三第一項 (Article 53-3, paragraph (1)), art-53-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53-2#art-53-3/par-1
- art-53-3/par-3: 前項 → 地方税法 第五十三条の三第二項 (Article 53-3, paragraph (2)), art-53-3/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53-2#art-53-3/par-2
- art-54/par-1: 第五十三条第一項 → 地方税法 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-1
- art-54/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/ja/corporation-tax-act/art-71/par-1 · https://japanlaw.org/l/340AC0000000034/art-71/par-1
- art-54/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/ja/corporation-tax-act/art-72/par-1 · https://japanlaw.org/l/340AC0000000034/art-72/par-1
- art-54/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/ja/corporation-tax-act/art-144-3/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-3/par-1
- art-54/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/ja/corporation-tax-act/art-144-4/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-4/par-1
- art-54/par-1: 同条第三十四項 → 地方税法 第五十三条第三十四項 (Article 53, paragraph (34)), art-53/par-34 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-34
- art-54/par-2: 前項 → 地方税法 第五十四条第一項 (Article 54, paragraph (1)), art-54/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53-2#art-54/par-1
- art-55/par-1: 第五十三条 → 地方税法 第五十三条 (Article 53), art-53 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53
- art-55/par-1: この項 → 地方税法 第五十五条第一項 (Article 55, paragraph (1)), art-55/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53-2#art-55/par-1
- art-55/par-1: 第三項 → 地方税法 第五十五条第三項 (Article 55, paragraph (3)), art-55/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53-2#art-55/par-3
- art-55/par-1: 同条第一項 → 地方税法 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-1
- art-55/par-1: 第二項 → 地方税法 第五十三条第二項 (Article 53, paragraph (2)), art-53/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-2
- art-55/par-1: 第五十八条 → 地方税法 第五十八条 (Article 58), art-58 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-55-3#art-58
- art-55/par-2: 第五十三条第一項 → 地方税法 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-1
- art-55/par-2: 第三十一項 → 地方税法 第五十三条第三十一項 (Article 53, paragraph (31)), art-53/par-31 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-31
- art-55/par-3: 第一項 → 地方税法 第五十五条第一項 (Article 55, paragraph (1)), art-55/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53-2#art-55/par-1
- art-55/par-3: この項 → 地方税法 第五十五条第三項 (Article 55, paragraph (3)), art-55/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53-2#art-55/par-3
- art-55/par-3: 前項 → 地方税法 第五十五条第二項 (Article 55, paragraph (2)), art-55/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53-2#art-55/par-2
- art-55/par-4: 前三項 → 地方税法 第五十五条第一項 (Article 55, paragraph (1)), art-55/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53-2#art-55/par-1
- art-55/par-4: 前三項 → 地方税法 第五十五条第二項 (Article 55, paragraph (2)), art-55/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53-2#art-55/par-2
- art-55/par-4: 前三項 → 地方税法 第五十五条第三項 (Article 55, paragraph (3)), art-55/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53-2#art-55/par-3
- art-55/par-5: 第五十三条第三十二項 → 地方税法 第五十三条第三十二項 (Article 53, paragraph (32)), art-53/par-32 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-32
- art-55/par-5: 第一項から第三項まで → 地方税法 第五十五条第一項 (Article 55, paragraph (1)), art-55/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53-2#art-55/par-1
- art-55/par-5: 第一項から第三項まで → 地方税法 第五十五条第二項 (Article 55, paragraph (2)), art-55/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53-2#art-55/par-2
- art-55/par-5: 第一項から第三項まで → 地方税法 第五十五条第三項 (Article 55, paragraph (3)), art-55/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53-2#art-55/par-3
- art-55-2/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/ja/corporation-tax-act/art-139/par-1 · https://japanlaw.org/l/340AC0000000034/art-139/par-1
- art-55-2/par-1: この項 → 地方税法 第五十五条の二第一項 (Article 55-2, paragraph (1)), art-55-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53-2#art-55-2/par-1
- art-55-2/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/ja/special-taxation-measures-act/art-66-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-1
- art-55-2/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/ja/special-taxation-measures-act/art-66-4-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-1
- art-55-2/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/ja/special-taxation-measures-act/art-67-18/par-1 · https://japanlaw.org/l/332AC0000000026/art-67-18/par-1
- art-55-2/par-1: 次条 → 地方税法 第五十五条の三 (Article 55-3), art-55-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-55-3#art-55-3
- art-55-2/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/ja/special-taxation-measures-act/art-66-4/par-27/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-27/item-1
- art-55-2/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/ja/special-taxation-measures-act/art-66-4-3/par-14 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-14
- art-55-2/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/ja/special-taxation-measures-act/art-67-18/par-13 · https://japanlaw.org/l/332AC0000000026/art-67-18/par-13
- art-55-2/par-1: 次条第一項 → 地方税法 第五十五条の三第一項 (Article 55-3, paragraph (1)), art-55-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-55-3#art-55-3/par-1
- art-55-2/par-1: 第五十三条第三十五項 → 地方税法 第五十三条第三十五項 (Article 53, paragraph (35)), art-53/par-35 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-35
- art-55-2/par-1: 前条第一項 → 地方税法 第五十五条第一項 (Article 55, paragraph (1)), art-55/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53-2#art-55/par-1
- art-55-2/par-1: 第二項 → 地方税法 第五十五条第二項 (Article 55, paragraph (2)), art-55/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53-2#art-55/par-2
- art-55-2/par-1: 第五十六条第一項 → 地方税法 第五十六条第一項 (Article 56, paragraph (1)), art-56/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-55-3#art-56/par-1
- art-55-2/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/ja/national-tax-general-rules-act/art-26 · https://japanlaw.org/l/337AC0000000066/art-26
- art-55-2/par-1: 第三項 → 地方税法 第五十五条第三項 (Article 55, paragraph (3)), art-55/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53-2#art-55/par-3
- art-55-2/par-1: 第五項 → 地方税法 第五十五条の二第五項 (Article 55-2, paragraph (5)), art-55-2/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53-2#art-55-2/par-5
- art-55-2/par-1: 第七十二条の三十一第三項 → 地方税法 第七十二条の三十一第三項 (Article 72-31, paragraph (3)), art-72-31/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-2/from-art-72-31#art-72-31/par-3
- art-55-2/par-1: 第七十二条の三十九第一項 → 地方税法 第七十二条の三十九第一項 (Article 72-39, paragraph (1)), art-72-39/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-2/from-art-72-34#art-72-39/par-1
- art-55-2/par-1: 第二項 → 地方税法 第七十二条の三十九第二項 (Article 72-39, paragraph (2)), art-72-39/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-2/from-art-72-34#art-72-39/par-2
- art-55-2/par-1: 第七十二条の四十一の二第一項 → 地方税法 第七十二条の四十一の二第一項 (Article 72-41-2, paragraph (1)), art-72-41-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-2/from-art-72-41#art-72-41-2/par-1
- art-55-2/par-1: 第二項 → 地方税法 第七十二条の四十一の二第二項 (Article 72-41-2, paragraph (2)), art-72-41-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-2/from-art-72-41#art-72-41-2/par-2
- art-55-2/par-2: 前項 → 地方税法 第五十五条の二第一項 (Article 55-2, paragraph (1)), art-55-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53-2#art-55-2/par-1
- art-55-2/par-2: この条 → 地方税法 第五十五条の二 (Article 55-2), art-55-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53-2#art-55-2
- art-55-2/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/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-9/from-art-16#art-16/par-1
- art-55-2/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/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-8/from-art-15#art-15-2-2
- art-55-2/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/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-8/from-art-15-2-3#art-15-2-3
- art-55-2/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/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-9/from-art-16#art-16-2/par-1
- art-55-2/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/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-9/from-art-16#art-16-2/par-2
- art-55-2/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/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-9/from-art-16#art-16-2/par-3
- art-55-2/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/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-11/from-art-18#art-18-2/par-4
- art-55-2/par-3: 第十一条 → 地方税法 第十一条 (Article 11), art-11 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-4/from-art-11#art-11
- art-55-2/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/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-9/from-art-16#art-16/par-2
- art-55-2/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/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-9/from-art-16#art-16/par-3
- art-55-2/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/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-9/from-art-16#art-16-2/par-4
- art-55-2/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/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-9/from-art-16-4#art-16-5/par-1
- art-55-2/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/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-9/from-art-16-4#art-16-5/par-2
- art-55-2/par-3: 前項 → 地方税法 第五十五条の二第二項 (Article 55-2, paragraph (2)), art-55-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53-2#art-55-2/par-2
- art-55-2/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/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-8/from-art-15-2-3#art-15-3/par-2
- art-55-2/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/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-8/from-art-15-2-3#art-15-3/par-3
- art-55-2/par-4/item-1: 第一項 → 地方税法 第五十五条の二第一項 (Article 55-2, paragraph (1)), art-55-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53-2#art-55-2/par-1
- art-55-2/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/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-6#art-13-2/par-1
- art-55-2/par-4/item-3: 前項 → 地方税法 第五十五条の二第三項 (Article 55-2, paragraph (3)), art-55-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53-2#art-55-2/par-3
- art-55-2/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/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-9/from-art-16#art-16/par-3
- art-55-2/par-5: 第一項 → 地方税法 第五十五条の二第一項 (Article 55-2, paragraph (1)), art-55-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53-2#art-55-2/par-1
- art-55-2/par-5: 前項 → 地方税法 第五十五条の二第四項 (Article 55-2, paragraph (4)), art-55-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53-2#art-55-2/par-4
- art-55-3/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/ja/special-taxation-measures-act/art-66-4/par-27/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-27/item-1
- art-55-3/par-1: 次項 → 地方税法 第五十五条の三第二項 (Article 55-3, paragraph (2)), art-55-3/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-55-3#art-55-3/par-2
- art-55-3/par-1: 第三項 → 地方税法 第五十五条の三第三項 (Article 55-3, paragraph (3)), art-55-3/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-55-3#art-55-3/par-3
- art-55-3/par-2: 前条第一項 → 地方税法 第五十五条の二第一項 (Article 55-2, paragraph (1)), art-55-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53-2#art-55-2/par-1
- art-55-3/par-3: 前条第一項 → 地方税法 第五十五条の二第一項 (Article 55-2, paragraph (1)), art-55-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53-2#art-55-2/par-1
- art-55-3/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/ja/national-tax-general-rules-act/art-26 · https://japanlaw.org/l/337AC0000000066/art-26
- art-55-3/par-4: 前三項 → 地方税法 第五十五条の三第一項 (Article 55-3, paragraph (1)), art-55-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-55-3#art-55-3/par-1
- art-55-3/par-4: 前三項 → 地方税法 第五十五条の三第二項 (Article 55-3, paragraph (2)), art-55-3/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-55-3#art-55-3/par-2
- art-55-3/par-4: 前三項 → 地方税法 第五十五条の三第三項 (Article 55-3, paragraph (3)), art-55-3/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-55-3#art-55-3/par-3
- art-55-3/par-5: 前各項 → 地方税法 第五十五条の三第一項 (Article 55-3, paragraph (1)), art-55-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-55-3#art-55-3/par-1
- art-55-3/par-5: 前各項 → 地方税法 第五十五条の三第二項 (Article 55-3, paragraph (2)), art-55-3/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-55-3#art-55-3/par-2
- art-55-3/par-5: 前各項 → 地方税法 第五十五条の三第三項 (Article 55-3, paragraph (3)), art-55-3/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-55-3#art-55-3/par-3
- art-55-3/par-5: 前各項 → 地方税法 第五十五条の三第四項 (Article 55-3, paragraph (4)), art-55-3/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-55-3#art-55-3/par-4
- art-56/par-1: 第五十五条第一項 → 地方税法 第五十五条第一項 (Article 55, paragraph (1)), art-55/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53-2#art-55/par-1
- art-56/par-1: 第三項 → 地方税法 第五十五条第三項 (Article 55, paragraph (3)), art-55/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53-2#art-55/par-3
- art-56/par-1: 同条第二項 → 地方税法 第五十五条第二項 (Article 55, paragraph (2)), art-55/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53-2#art-55/par-2
- art-56/par-1: 次項 → 地方税法 第五十六条第二項 (Article 56, paragraph (2)), art-56/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-55-3#art-56/par-2
- art-56/par-1: 同条第四項 → 地方税法 第五十五条第四項 (Article 55, paragraph (4)), art-55/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53-2#art-55/par-4
- art-56/par-2: 前項 → 地方税法 第五十六条第一項 (Article 56, paragraph (1)), art-56/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-55-3#art-56/par-1
- art-56/par-2: 第五十三条第一項 → 地方税法 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-1
- art-56/par-2: 第二項 → 地方税法 第五十三条第二項 (Article 53, paragraph (2)), art-53/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-2
- art-56/par-2: 第三十一項 → 地方税法 第五十三条第三十一項 (Article 53, paragraph (31)), art-53/par-31 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-31
- art-56/par-2: 同条第三十五項 → 地方税法 第五十三条第三十五項 (Article 53, paragraph (35)), art-53/par-35 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-35
- art-56/par-2: 第四項第一号 → 地方税法 第五十六条第四項第一号 (Article 56, paragraph (4), item (i)), art-56/par-4/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-55-3#art-56/par-4/item-1
- art-56/par-3: 前項 → 地方税法 第五十六条第二項 (Article 56, paragraph (2)), art-56/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-55-3#art-56/par-2
- art-56/par-3: 第五十五条第一項 → 地方税法 第五十五条第一項 (Article 55, paragraph (1)), art-55/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53-2#art-55/par-1
- art-56/par-3: 第三項 → 地方税法 第五十五条第三項 (Article 55, paragraph (3)), art-55/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53-2#art-55/par-3
- art-56/par-3: 第五十三条第一項 → 地方税法 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-1
- art-56/par-3: 第二項 → 地方税法 第五十三条第二項 (Article 53, paragraph (2)), art-53/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-2
- art-56/par-3: 第三十一項 → 地方税法 第五十三条第三十一項 (Article 53, paragraph (31)), art-53/par-31 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-31
- art-56/par-4: 第二項 → 地方税法 第五十六条第二項 (Article 56, paragraph (2)), art-56/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-55-3#art-56/par-2
- art-56/par-4: この項 → 地方税法 第五十六条第四項 (Article 56, paragraph (4)), art-56/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-55-3#art-56/par-4
- art-56/par-4: 第五十三条第一項 → 地方税法 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-1
- art-56/par-4: 第二項 → 地方税法 第五十三条第二項 (Article 53, paragraph (2)), art-53/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-2
- art-56/par-4: 第三十一項 → 地方税法 第五十三条第三十一項 (Article 53, paragraph (31)), art-53/par-31 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-31
- art-56/par-4: 前項 → 地方税法 第五十六条第三項 (Article 56, paragraph (3)), art-56/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-55-3#art-56/par-3
- art-56/par-4: 第一号 → 地方税法 第五十六条第四項第一号 (Article 56, paragraph (4), item (i)), art-56/par-4/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-55-3#art-56/par-4/item-1
- art-56/par-5: 第五十五条第一項 → 地方税法 第五十五条第一項 (Article 55, paragraph (1)), art-55/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53-2#art-55/par-1
- art-56/par-5: 第三項 → 地方税法 第五十五条第三項 (Article 55, paragraph (3)), art-55/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53-2#art-55/par-3
- art-56/par-5: 同条第二項 → 地方税法 第五十五条第二項 (Article 55, paragraph (2)), art-55/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53-2#art-55/par-2
- art-56/par-5: 第二項 → 地方税法 第五十六条第二項 (Article 56, paragraph (2)), art-56/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-55-3#art-56/par-2
- art-57/par-1: 第五十三条第二項 → 地方税法 第五十三条第二項 (Article 53, paragraph (2)), art-53/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-2
- art-57/par-1: 同条 → 地方税法 第五十三条 (Article 53), art-53 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53
- art-57/par-1: 同条第一項 → 地方税法 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-1
- art-57/par-2: 前項 → 地方税法 第五十七条第一項 (Article 57, paragraph (1)), art-57/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-55-3#art-57/par-1
- art-57/par-3: 前項 → 地方税法 第五十七条第二項 (Article 57, paragraph (2)), art-57/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-55-3#art-57/par-2
- art-57/par-4: 前項 → 地方税法 第五十七条第三項 (Article 57, paragraph (3)), art-57/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-55-3#art-57/par-3
- art-57/par-5: 前各項 → 地方税法 第五十七条第一項 (Article 57, paragraph (1)), art-57/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-55-3#art-57/par-1
- art-57/par-5: 前各項 → 地方税法 第五十七条第二項 (Article 57, paragraph (2)), art-57/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-55-3#art-57/par-2
- art-57/par-5: 前各項 → 地方税法 第五十七条第三項 (Article 57, paragraph (3)), art-57/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-55-3#art-57/par-3
- art-57/par-5: 前各項 → 地方税法 第五十七条第四項 (Article 57, paragraph (4)), art-57/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-55-3#art-57/par-4
- art-58/par-1: 前条第一項 → 地方税法 第五十七条第一項 (Article 57, paragraph (1)), art-57/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-55-3#art-57/par-1
- art-58/par-1: 第五十三条 → 地方税法 第五十三条 (Article 53), art-53 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53
- art-58/par-2: 前項 → 地方税法 第五十八条第一項 (Article 58, paragraph (1)), art-58/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-55-3#art-58/par-1
- art-58/par-2: 第五十三条 → 地方税法 第五十三条 (Article 53), art-53 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53
- art-58/par-2: 同条第一項 → 地方税法 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-1
- art-58/par-3: 第一項 → 地方税法 第五十八条第一項 (Article 58, paragraph (1)), art-58/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-55-3#art-58/par-1
- art-58/par-3: 本項 → 地方税法 第五十八条第三項 (Article 58, paragraph (3)), art-58/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-55-3#art-58/par-3
- art-58/par-3: 前項 → 地方税法 第五十八条第二項 (Article 58, paragraph (2)), art-58/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-55-3#art-58/par-2
- art-58/par-4: 前条 → 地方税法 第五十七条 (Article 57), art-57 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-55-3#art-57
- art-58/par-4: 前三項 → 地方税法 第五十八条第一項 (Article 58, paragraph (1)), art-58/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-55-3#art-58/par-1
- art-58/par-4: 前三項 → 地方税法 第五十八条第二項 (Article 58, paragraph (2)), art-58/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-55-3#art-58/par-2
- art-58/par-4: 前三項 → 地方税法 第五十八条第三項 (Article 58, paragraph (3)), art-58/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-55-3#art-58/par-3
- art-58/par-5: 第一項 → 地方税法 第五十八条第一項 (Article 58, paragraph (1)), art-58/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-55-3#art-58/par-1
- art-58/par-5: 前項 → 地方税法 第五十八条第四項 (Article 58, paragraph (4)), art-58/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-55-3#art-58/par-4
- art-58/par-5: 前条 → 地方税法 第五十七条 (Article 57), art-57 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-55-3#art-57
- art-58/par-5: 第一項 → 地方税法 第五十七条第一項 (Article 57, paragraph (1)), art-57/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-55-3#art-57/par-1
- art-58/par-5: 第二項 → 地方税法 第五十七条第二項 (Article 57, paragraph (2)), art-57/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-55-3#art-57/par-2
- art-58/par-5: 第三項 → 地方税法 第五十七条第三項 (Article 57, paragraph (3)), art-57/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-55-3#art-57/par-3
- art-58/par-6: 第一項 → 地方税法 第五十八条第一項 (Article 58, paragraph (1)), art-58/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-55-3#art-58/par-1
- art-58/par-6: 第二項 → 地方税法 第五十八条第二項 (Article 58, paragraph (2)), art-58/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-55-3#art-58/par-2
- art-58/par-6: 第三項 → 地方税法 第五十八条第三項 (Article 58, paragraph (3)), art-58/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-55-3#art-58/par-3
- art-58/par-6: 前項 → 地方税法 第五十八条第五項 (Article 58, paragraph (5)), art-58/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-55-3#art-58/par-5
- art-59/par-1: 前条第六項 → 地方税法 第五十八条第六項 (Article 58, paragraph (6)), art-58/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-55-3#art-58/par-6
- art-59/par-1: 同条第一項 → 地方税法 第五十八条第一項 (Article 58, paragraph (1)), art-58/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-55-3#art-58/par-1
- art-59/par-2: 前項 → 地方税法 第五十九条第一項 (Article 59, paragraph (1)), art-59/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-55-3#art-59/par-1
- art-59/par-3: 前項 → 地方税法 第五十九条第二項 (Article 59, paragraph (2)), art-59/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-55-3#art-59/par-2
- art-59/par-4: 第二項 → 地方税法 第五十九条第二項 (Article 59, paragraph (2)), art-59/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-55-3#art-59/par-2
- art-59/par-5: 前項 → 地方税法 第五十九条第四項 (Article 59, paragraph (4)), art-59/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-55-3#art-59/par-4
- art-59/par-6: 第二項 → 地方税法 第五十九条第二項 (Article 59, paragraph (2)), art-59/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-55-3#art-59/par-2
- art-62/par-1: 第五十三条第一項 → 地方税法 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-1
- art-62/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/ja/corporation-tax-act/art-71/par-1 · https://japanlaw.org/l/340AC0000000034/art-71/par-1
- art-62/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/ja/corporation-tax-act/art-72/par-1 · https://japanlaw.org/l/340AC0000000034/art-72/par-1
- art-62/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/ja/corporation-tax-act/art-144-3/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-3/par-1
- art-62/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/ja/corporation-tax-act/art-144-4/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-4/par-1
- art-62/par-1: 同条第三十四項 → 地方税法 第五十三条第三十四項 (Article 53, paragraph (34)), art-53/par-34 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-34
- art-62/par-1: 第三項 → 地方税法 第六十二条第三項 (Article 62, paragraph (3)), art-62/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-60#art-62/par-3
- art-62/par-2: 前項 → 地方税法 第六十二条第一項 (Article 62, paragraph (1)), art-62/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-60#art-62/par-1
- art-62/par-3: 第一項 → 地方税法 第六十二条第一項 (Article 62, paragraph (1)), art-62/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-60#art-62/par-1
- art-62/par-3: 第五十三条第一項 → 地方税法 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-1
- art-62/par-3: 第二項 → 地方税法 第五十三条第二項 (Article 53, paragraph (2)), art-53/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-2
- art-62/par-3: 第三十一項 → 地方税法 第五十三条第三十一項 (Article 53, paragraph (31)), art-53/par-31 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-31
- art-62/par-4: 前項 → 地方税法 第六十二条第三項 (Article 62, paragraph (3)), art-62/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-60#art-62/par-3
- art-62/par-5: 第一項 → 地方税法 第六十二条第一項 (Article 62, paragraph (1)), art-62/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-60#art-62/par-1
- art-62/par-5: 第三項 → 地方税法 第六十二条第三項 (Article 62, paragraph (3)), art-62/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-60#art-62/par-3
- art-62/par-6: 前項 → 地方税法 第六十二条第五項 (Article 62, paragraph (5)), art-62/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-60#art-62/par-5
- art-62/par-6: 第一項 → 地方税法 第六十二条第一項 (Article 62, paragraph (1)), art-62/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-60#art-62/par-1
- art-62/par-6: 第三項 → 地方税法 第六十二条第三項 (Article 62, paragraph (3)), art-62/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-60#art-62/par-3
- art-62/par-7: 第五項 → 地方税法 第六十二条第五項 (Article 62, paragraph (5)), art-62/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-60#art-62/par-5
- art-63/par-3: 前項 → 地方税法 第六十三条第二項 (Article 63, paragraph (2)), art-63/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-60#art-63/par-2
- art-63/par-4: 前二項 → 地方税法 第六十三条第二項 (Article 63, paragraph (2)), art-63/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-60#art-63/par-2
- art-63/par-4: 前二項 → 地方税法 第六十三条第三項 (Article 63, paragraph (3)), art-63/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-60#art-63/par-3
- art-64/par-1: 第五十三条第一項 → 地方税法 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-1
- art-64/par-1: 第二項 → 地方税法 第五十三条第二項 (Article 53, paragraph (2)), art-53/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-2
- art-64/par-1: 第三十一項 → 地方税法 第五十三条第三十一項 (Article 53, paragraph (31)), art-53/par-31 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-31
- art-64/par-1: 同条第三十四項 → 地方税法 第五十三条第三十四項 (Article 53, paragraph (34)), art-53/par-34 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-34
- art-64/par-1: 第一号 → 地方税法 第六十四条第一項第一号 (Article 64, paragraph (1), item (i)), art-64/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-60#art-64/par-1/item-1
- art-64/par-1: 第三項第一号 → 地方税法 第六十四条第三項第一号 (Article 64, paragraph (3), item (i)), art-64/par-3/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-60#art-64/par-3/item-1
- art-64/par-1/item-1: 第五十三条第一項 → 地方税法 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-1
- art-64/par-1/item-1: 第二項 → 地方税法 第五十三条第二項 (Article 53, paragraph (2)), art-53/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-2
- art-64/par-1/item-1: 第三十一項 → 地方税法 第五十三条第三十一項 (Article 53, paragraph (31)), art-53/par-31 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-31
- art-64/par-1/item-1: 次号 → 地方税法 第六十四条第一項第二号 (Article 64, paragraph (1), item (ii)), art-64/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-60#art-64/par-1/item-2
- art-64/par-1/item-2: 第五十三条第一項 → 地方税法 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-1
- art-64/par-1/item-2: 第二項 → 地方税法 第五十三条第二項 (Article 53, paragraph (2)), art-53/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-2
- art-64/par-1/item-2: 第三十一項 → 地方税法 第五十三条第三十一項 (Article 53, paragraph (31)), art-53/par-31 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-31
- art-64/par-1/item-3: 第五十三条第三十四項 → 地方税法 第五十三条第三十四項 (Article 53, paragraph (34)), art-53/par-34 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-34
- art-64/par-1/item-3: 同条第三十五項 → 地方税法 第五十三条第三十五項 (Article 53, paragraph (35)), art-53/par-35 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-35
- art-64/par-1/item-3: この号 → 地方税法 第六十四条第一項第三号 (Article 64, paragraph (1), item (iii)), art-64/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-60#art-64/par-1/item-3
- art-64/par-2: 前項 → 地方税法 第六十四条第一項 (Article 64, paragraph (1)), art-64/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-60#art-64/par-1
- art-64/par-2: 第五十三条第一項 → 地方税法 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-1
- art-64/par-2: 第二項 → 地方税法 第五十三条第二項 (Article 53, paragraph (2)), art-53/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-2
- art-64/par-2: 第三十一項 → 地方税法 第五十三条第三十一項 (Article 53, paragraph (31)), art-53/par-31 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-31
- art-64/par-2: 同条第三十四項 → 地方税法 第五十三条第三十四項 (Article 53, paragraph (34)), art-53/par-34 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-34
- art-64/par-2: 第五十五条第一項 → 地方税法 第五十五条第一項 (Article 55, paragraph (1)), art-55/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53-2#art-55/par-1
- art-64/par-2: 第三項 → 地方税法 第五十五条第三項 (Article 55, paragraph (3)), art-55/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53-2#art-55/par-3
- art-64/par-2: 第五十三条第三十五項 → 地方税法 第五十三条第三十五項 (Article 53, paragraph (35)), art-53/par-35 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-35
- art-64/par-3: 第一項 → 地方税法 第六十四条第一項 (Article 64, paragraph (1)), art-64/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-60#art-64/par-1
- art-64/par-3: 第五十三条第三十四項 → 地方税法 第五十三条第三十四項 (Article 53, paragraph (34)), art-53/par-34 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-34
- art-64/par-3: この項 → 地方税法 第六十四条第三項 (Article 64, paragraph (3)), art-64/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-60#art-64/par-3
- art-64/par-3: 同条第一項 → 地方税法 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-1
- art-64/par-3: 第二項 → 地方税法 第五十三条第二項 (Article 53, paragraph (2)), art-53/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-2
- art-64/par-3: 第三十一項 → 地方税法 第五十三条第三十一項 (Article 53, paragraph (31)), art-53/par-31 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-31
- art-64/par-3: 前項 → 地方税法 第六十四条第二項 (Article 64, paragraph (2)), art-64/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-60#art-64/par-2
- art-64/par-3: 第五十五条第一項 → 地方税法 第五十五条第一項 (Article 55, paragraph (1)), art-55/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53-2#art-55/par-1
- art-64/par-3: 第三項 → 地方税法 第五十五条第三項 (Article 55, paragraph (3)), art-55/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53-2#art-55/par-3
- art-64/par-3: 第一号 → 地方税法 第六十四条第三項第一号 (Article 64, paragraph (3), item (i)), art-64/par-3/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-60#art-64/par-3/item-1
- art-64/par-3/item-2: 第五十三条第三十五項 → 地方税法 第五十三条第三十五項 (Article 53, paragraph (35)), art-53/par-35 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-35
- art-64/par-4: 第一項 → 地方税法 第六十四条第一項 (Article 64, paragraph (1)), art-64/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-60#art-64/par-1
- art-65/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/ja/corporation-tax-act/art-74/par-1 · https://japanlaw.org/l/340AC0000000034/art-74/par-1
- art-65/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/ja/corporation-tax-act/art-144-6/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-1
- art-65/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/ja/corporation-tax-act/art-75-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-75-2/par-1
- art-65/par-2: 第五十六条第四項 → 地方税法 第五十六条第四項 (Article 56, paragraph (4)), art-56/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-55-3#art-56/par-4
- art-65/par-2: 前項 → 地方税法 第六十五条第一項 (Article 65, paragraph (1)), art-65/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-60#art-65/par-1
- art-65/par-2: 前項 → 地方税法 第五十六条第三項 (Article 56, paragraph (3)), art-56/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-55-3#art-56/par-3
- art-65/par-2: 第一号 → 地方税法 第五十六条第四項第一号 (Article 56, paragraph (4), item (i)), art-56/par-4/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-55-3#art-56/par-4/item-1
- art-65/par-3: 前条第三項 → 地方税法 第六十四条第三項 (Article 64, paragraph (3)), art-64/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-60#art-64/par-3
- art-65/par-3: 第一項 → 地方税法 第六十五条第一項 (Article 65, paragraph (1)), art-65/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-60#art-65/par-1
- art-65/par-3: 前項 → 地方税法 第六十四条第二項 (Article 64, paragraph (2)), art-64/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-60#art-64/par-2
- art-65/par-3: 第五十五条第一項 → 地方税法 第五十五条第一項 (Article 55, paragraph (1)), art-55/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53-2#art-55/par-1
- art-65/par-3: 第三項 → 地方税法 第五十五条第三項 (Article 55, paragraph (3)), art-55/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53-2#art-55/par-3
- art-65/par-3: 第一号 → 地方税法 第六十四条第三項第一号 (Article 64, paragraph (3), item (i)), art-64/par-3/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-60#art-64/par-3/item-1
- art-66/par-1: 第五十五条 → 地方税法 第五十五条 (Article 55), art-55 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53-2#art-55
- art-66/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/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-8/from-art-15-2-3#art-15-4/par-1
- art-66/par-2: 前項 → 地方税法 第六十六条第一項 (Article 66, paragraph (1)), art-66/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-60#art-66/par-1
- art-66/par-3: 第一項 → 地方税法 第六十六条第一項 (Article 66, paragraph (1)), art-66/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-60#art-66/par-1
- art-68/par-2: 前項 → 地方税法 第六十八条第一項 (Article 68, paragraph (1)), art-68/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-68/par-1
- art-68/par-2: 同項第一号 → 地方税法 第六十八条第一項第一号 (Article 68, paragraph (1), item (i)), art-68/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-68/par-1/item-1
- art-68/par-3: 第一項第一号 → 地方税法 第六十八条第一項第一号 (Article 68, paragraph (1), item (i)), art-68/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-68/par-1/item-1
- art-68/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/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-6#art-13-2/par-1
- art-68/par-4: 破産法（平成十六年法律第七十五号）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/ja/bankruptcy-act/art-114/par-1/item-1 · https://japanlaw.org/l/416AC0000000075/art-114/par-1/item-1
- art-68/par-5: 第一項から第三項まで → 地方税法 第六十八条第一項 (Article 68, paragraph (1)), art-68/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-68/par-1
- art-68/par-5: 第一項から第三項まで → 地方税法 第六十八条第二項 (Article 68, paragraph (2)), art-68/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-68/par-2
- art-68/par-5: 第一項から第三項まで → 地方税法 第六十八条第三項 (Article 68, paragraph (3)), art-68/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-68/par-3
- art-68/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-68/par-6: 前各項 → 地方税法 第六十八条第一項 (Article 68, paragraph (1)), art-68/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-68/par-1
- art-68/par-6: 前各項 → 地方税法 第六十八条第二項 (Article 68, paragraph (2)), art-68/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-68/par-2
- art-68/par-6: 前各項 → 地方税法 第六十八条第三項 (Article 68, paragraph (3)), art-68/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-68/par-3
- art-68/par-6: 前各項 → 地方税法 第六十八条第四項 (Article 68, paragraph (4)), art-68/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-68/par-4
- art-68/par-6: 前各項 → 地方税法 第六十八条第五項 (Article 68, paragraph (5)), art-68/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-68/par-5
- art-68/par-7: 前各項 → 地方税法 第六十八条第一項 (Article 68, paragraph (1)), art-68/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-68/par-1
- art-68/par-7: 前各項 → 地方税法 第六十八条第二項 (Article 68, paragraph (2)), art-68/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-68/par-2
- art-68/par-7: 前各項 → 地方税法 第六十八条第三項 (Article 68, paragraph (3)), art-68/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-68/par-3
- art-68/par-7: 前各項 → 地方税法 第六十八条第四項 (Article 68, paragraph (4)), art-68/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-68/par-4
- art-68/par-7: 前各項 → 地方税法 第六十八条第五項 (Article 68, paragraph (5)), art-68/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-68/par-5
- art-68/par-7: 前各項 → 地方税法 第六十八条第六項 (Article 68, paragraph (6)), art-68/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-68/par-6
- art-69/par-2: 前項 → 地方税法 第六十九条第一項 (Article 69, paragraph (1)), art-69/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-69/par-1
- art-69/par-3: 前二項 → 地方税法 第六十九条第一項 (Article 69, paragraph (1)), art-69/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-69/par-1
- art-69/par-3: 前二項 → 地方税法 第六十九条第二項 (Article 69, paragraph (2)), art-69/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-69/par-2
- art-69/par-4: 前三項 → 地方税法 第六十九条第一項 (Article 69, paragraph (1)), art-69/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-69/par-1
- art-69/par-4: 前三項 → 地方税法 第六十九条第二項 (Article 69, paragraph (2)), art-69/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-69/par-2
- art-69/par-4: 前三項 → 地方税法 第六十九条第三項 (Article 69, paragraph (3)), art-69/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-69/par-3
- art-69/par-5: 前項 → 地方税法 第六十九条第四項 (Article 69, paragraph (4)), art-69/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-69/par-4
- art-70/par-1/item-1: 第六十八条第六項 → 地方税法 第六十八条第六項 (Article 68, paragraph (6)), art-68/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-68/par-6
- art-70/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-70/par-1/item-2: 第六十八条第六項 → 地方税法 第六十八条第六項 (Article 68, paragraph (6)), art-68/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-68/par-6
- art-70/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-70/par-1/item-2: 次号 → 地方税法 第七十条第一項第三号 (Article 70, paragraph (1), item (iii)), art-70/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-70/par-1/item-3
- art-70/par-1/item-3: 第六十八条第六項 → 地方税法 第六十八条第六項 (Article 68, paragraph (6)), art-68/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-68/par-6
- art-70/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-70/par-2: 前項 → 地方税法 第七十条第一項 (Article 70, paragraph (1)), art-70/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-70/par-1
- art-70/par-3: 前項 → 地方税法 第七十条第二項 (Article 70, paragraph (2)), art-70/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-70/par-2
- art-71/par-1: 第六十八条第六項 → 地方税法 第六十八条第六項 (Article 68, paragraph (6)), art-68/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-68/par-6
- art-71/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-71/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
- art-71-5/par-2: 前項 → 地方税法 第七十一条の五第一項 (Article 71-5, paragraph (1)), art-71-5/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-71-5/par-1
- art-71-6/par-2: 租税特別措置法第四条の二第九項 → 租税特別措置法 第四条の二第九項 (Article 4-2, paragraph (9)), art-4-2/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-4-2/par-9 · https://japanlaw.org/l/332AC0000000026/art-4-2/par-9
- art-71-6/par-2: 第四条の三第十項 → 租税特別措置法 第四条の三第十項 (Article 4-3, paragraph (10)), art-4-3/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-4-3/par-10 · https://japanlaw.org/l/332AC0000000026/art-4-3/par-10
- art-71-6/par-3: 前項 → 地方税法 第七十一条の六第二項 (Article 71-6, paragraph (2)), art-71-6/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-71-6/par-2
- art-71-8/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/ja/income-tax-act/art-95/par-1 · https://japanlaw.org/l/340AC0000000033/art-95/par-1
- art-71-8/par-1: 租税特別措置法第三条の三第四項第一号 → 租税特別措置法 第三条の三第四項第一号 (Article 3-3, paragraph (4), item (i)), art-3-3/par-4/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-3-3/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-3-3/par-4/item-1
- art-71-8/par-1: 第八条の三第四項第一号 → 租税特別措置法 第八条の三第四項第一号 (Article 8-3, paragraph (4), item (i)), art-8-3/par-4/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-8-3/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-8-3/par-4/item-1
- art-71-8/par-1: 第七十一条の五 → 地方税法 第七十一条の五 (Article 71-5), art-71-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-71-5
- art-71-8/par-1: 第七十一条の六 → 地方税法 第七十一条の六 (Article 71-6), art-71-6 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-71-6
- art-71-8/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/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-3#art-37-3
- art-71-8/par-1: 第三百十四条の八 → 地方税法 第三百十四条の八 (Article 314-8), art-314-8 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-3/sec-1/from-art-314-8#art-314-8
- art-71-10/par-1: 第二十四条第八項 → 地方税法 第二十四条第八項 (Article 24, paragraph (8)), art-24/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-24#art-24/par-8
- art-71-10/par-2: 前項 → 地方税法 第七十一条の十第一項 (Article 71-10, paragraph (1)), art-71-10/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-71-10/par-1
- art-71-11/par-1: 前条第二項 → 地方税法 第七十一条の十第二項 (Article 71-10, paragraph (2)), art-71-10/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-71-10/par-2
- art-71-11/par-3: 前二項 → 地方税法 第七十一条の十一第一項 (Article 71-11, paragraph (1)), art-71-11/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-71-11/par-1
- art-71-11/par-3: 前二項 → 地方税法 第七十一条の十一第二項 (Article 71-11, paragraph (2)), art-71-11/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-71-11/par-2
- art-71-11/par-3: 本項 → 地方税法 第七十一条の十一第三項 (Article 71-11, paragraph (3)), art-71-11/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-71-11/par-3
- art-71-11/par-4: 前三項 → 地方税法 第七十一条の十一第一項 (Article 71-11, paragraph (1)), art-71-11/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-71-11/par-1
- art-71-11/par-4: 前三項 → 地方税法 第七十一条の十一第二項 (Article 71-11, paragraph (2)), art-71-11/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-71-11/par-2
- art-71-11/par-4: 前三項 → 地方税法 第七十一条の十一第三項 (Article 71-11, paragraph (3)), art-71-11/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-71-11/par-3
- art-71-12/par-1: 前条第一項から第三項まで → 地方税法 第七十一条の十一第一項 (Article 71-11, paragraph (1)), art-71-11/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-71-11/par-1
- art-71-12/par-1: 前条第一項から第三項まで → 地方税法 第七十一条の十一第二項 (Article 71-11, paragraph (2)), art-71-11/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-71-11/par-2
- art-71-12/par-1: 前条第一項から第三項まで → 地方税法 第七十一条の十一第三項 (Article 71-11, paragraph (3)), art-71-11/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-71-11/par-3
- art-71-12/par-1: 同条第四項 → 地方税法 第七十一条の十一第四項 (Article 71-11, paragraph (4)), art-71-11/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-71-11/par-4
- art-71-12/par-2: 前項 → 地方税法 第七十一条の十二第一項 (Article 71-12, paragraph (1)), art-71-12/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-71-12/par-1
- art-71-12/par-2: 第七十一条の十第二項 → 地方税法 第七十一条の十第二項 (Article 71-10, paragraph (2)), art-71-10/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-71-10/par-2
- art-71-12/par-2: 第七十一条の十九第一項 → 地方税法 第七十一条の十九第一項 (Article 71-19, paragraph (1)), art-71-19/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-17#art-71-19/par-1
- art-71-12/par-3: 前条 → 地方税法 第七十一条の十一 (Article 71-11), art-71-11 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-71-11
- art-71-12/par-3: 前項 → 地方税法 第七十一条の十二第二項 (Article 71-12, paragraph (2)), art-71-12/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-71-12/par-2
- art-71-13/par-1: 第七十一条の十第二項 → 地方税法 第七十一条の十第二項 (Article 71-10, paragraph (2)), art-71-10/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-71-10/par-2
- art-71-13/par-2: 第七十一条の十第二項 → 地方税法 第七十一条の十第二項 (Article 71-10, paragraph (2)), art-71-10/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-71-10/par-2
- art-71-13/par-2: 前項 → 地方税法 第七十一条の十三第一項 (Article 71-13, paragraph (1)), art-71-13/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-71-13/par-1
- art-71-14/par-1: 次項 → 地方税法 第七十一条の十四第二項 (Article 71-14, paragraph (2)), art-71-14/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-14#art-71-14/par-2
- art-71-14/par-1: 第八項 → 地方税法 第七十一条の十四第八項 (Article 71-14, paragraph (8)), art-71-14/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-14#art-71-14/par-8
- art-71-14/par-1: この項 → 地方税法 第七十一条の十四第一項 (Article 71-14, paragraph (1)), art-71-14/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-14#art-71-14/par-1
- art-71-14/par-1: 第七十一条の十一第一項 → 地方税法 第七十一条の十一第一項 (Article 71-11, paragraph (1)), art-71-11/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-71-11/par-1
- art-71-14/par-1: 第三項 → 地方税法 第七十一条の十一第三項 (Article 71-11, paragraph (3)), art-71-11/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-71-11/par-3
- art-71-14/par-2/item-1: 第七十一条の十一第二項 → 地方税法 第七十一条の十一第二項 (Article 71-11, paragraph (2)), art-71-11/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-71-11/par-2
- art-71-14/par-2/item-2: 第七十一条の十一第一項 → 地方税法 第七十一条の十一第一項 (Article 71-11, paragraph (1)), art-71-11/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-71-11/par-1
- art-71-14/par-2/item-2: 第三項 → 地方税法 第七十一条の十一第三項 (Article 71-11, paragraph (3)), art-71-11/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-71-11/par-3
- art-71-14/par-2/item-3: 第七十一条の十一第二項 → 地方税法 第七十一条の十一第二項 (Article 71-11, paragraph (2)), art-71-11/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-71-11/par-2
- art-71-14/par-2/item-3: 同条第三項 → 地方税法 第七十一条の十一第三項 (Article 71-11, paragraph (3)), art-71-11/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-71-11/par-3
- art-71-14/par-3: 前項 → 地方税法 第七十一条の十四第二項 (Article 71-14, paragraph (2)), art-71-14/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-14#art-71-14/par-2
- art-71-14/par-3: 第八項 → 地方税法 第七十一条の十四第八項 (Article 71-14, paragraph (8)), art-71-14/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-14#art-71-14/par-8
- art-71-14/par-3: 次項 → 地方税法 第七十一条の十四第四項 (Article 71-14, paragraph (4)), art-71-14/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-14#art-71-14/par-4
- art-71-14/par-3: 第五項 → 地方税法 第七十一条の十四第五項 (Article 71-14, paragraph (5)), art-71-14/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-14#art-71-14/par-5
- art-71-14/par-3: 同項第二号 → 地方税法 第七十一条の十四第二項第二号 (Article 71-14, paragraph (2), item (ii)), art-71-14/par-2/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-14#art-71-14/par-2/item-2
- art-71-14/par-3: 第三号 → 地方税法 第七十一条の十四第二項第三号 (Article 71-14, paragraph (2), item (iii)), art-71-14/par-2/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-14#art-71-14/par-2/item-3
- art-71-14/par-3: 第七十一条の十一第一項から第三項まで → 地方税法 第七十一条の十一第一項 (Article 71-11, paragraph (1)), art-71-11/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-71-11/par-1
- art-71-14/par-3: 第七十一条の十一第一項から第三項まで → 地方税法 第七十一条の十一第二項 (Article 71-11, paragraph (2)), art-71-11/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-71-11/par-2
- art-71-14/par-3: 第七十一条の十一第一項から第三項まで → 地方税法 第七十一条の十一第三項 (Article 71-11, paragraph (3)), art-71-11/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-71-11/par-3
- art-71-14/par-4: 第二項 → 地方税法 第七十一条の十四第二項 (Article 71-14, paragraph (2)), art-71-14/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-14#art-71-14/par-2
- art-71-14/par-4: 前二項 → 地方税法 第七十一条の十四第三項 (Article 71-14, paragraph (3)), art-71-14/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-14#art-71-14/par-3
- art-71-14/par-5: 第二項 → 地方税法 第七十一条の十四第二項 (Article 71-14, paragraph (2)), art-71-14/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-14#art-71-14/par-2
- art-71-14/par-5: 前三項 → 地方税法 第七十一条の十四第三項 (Article 71-14, paragraph (3)), art-71-14/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-14#art-71-14/par-3
- art-71-14/par-5: 前三項 → 地方税法 第七十一条の十四第四項 (Article 71-14, paragraph (4)), art-71-14/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-14#art-71-14/par-4
- art-71-14/par-5/item-1: 次号 → 地方税法 第七十一条の十四第五項第二号 (Article 71-14, paragraph (5), item (ii)), art-71-14/par-5/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-14#art-71-14/par-5/item-2
- art-71-14/par-5/item-1: 第七十一条の十一第一項から第三項まで → 地方税法 第七十一条の十一第一項 (Article 71-11, paragraph (1)), art-71-11/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-71-11/par-1
- art-71-14/par-5/item-1: 第七十一条の十一第一項から第三項まで → 地方税法 第七十一条の十一第二項 (Article 71-11, paragraph (2)), art-71-11/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-71-11/par-2
- art-71-14/par-5/item-1: 第七十一条の十一第一項から第三項まで → 地方税法 第七十一条の十一第三項 (Article 71-11, paragraph (3)), art-71-11/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-71-11/par-3
- art-71-14/par-5/item-1: 次項 → 地方税法 第七十一条の十四第六項 (Article 71-14, paragraph (6)), art-71-14/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-14#art-71-14/par-6
- art-71-14/par-5/item-1: 次条第三項第一号 → 地方税法 第七十一条の十五第三項第一号 (Article 71-15, paragraph (3), item (i)), art-71-15/par-3/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-14#art-71-15/par-3/item-1
- art-71-14/par-5/item-2: 第七十一条の十一第一項から第三項まで → 地方税法 第七十一条の十一第一項 (Article 71-11, paragraph (1)), art-71-11/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-71-11/par-1
- art-71-14/par-5/item-2: 第七十一条の十一第一項から第三項まで → 地方税法 第七十一条の十一第二項 (Article 71-11, paragraph (2)), art-71-11/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-71-11/par-2
- art-71-14/par-5/item-2: 第七十一条の十一第一項から第三項まで → 地方税法 第七十一条の十一第三項 (Article 71-11, paragraph (3)), art-71-11/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-71-11/par-3
- art-71-14/par-5/item-2: 次条第二項 → 地方税法 第七十一条の十五第二項 (Article 71-15, paragraph (2)), art-71-15/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-14#art-71-15/par-2
- art-71-14/par-5/item-2: この号 → 地方税法 第七十一条の十四第五項第二号 (Article 71-14, paragraph (5), item (ii)), art-71-14/par-5/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-14#art-71-14/par-5/item-2
- art-71-14/par-5/item-2: 次条第三項第二号 → 地方税法 第七十一条の十五第三項第二号 (Article 71-15, paragraph (3), item (ii)), art-71-15/par-3/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-14#art-71-15/par-3/item-2
- art-71-14/par-6: 第二項 → 地方税法 第七十一条の十四第二項 (Article 71-14, paragraph (2)), art-71-14/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-14#art-71-14/par-2
- art-71-14/par-6: 同項から第四項まで → 地方税法 第七十一条の十四第三項 (Article 71-14, paragraph (3)), art-71-14/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-14#art-71-14/par-3
- art-71-14/par-6: 同項から第四項まで → 地方税法 第七十一条の十四第四項 (Article 71-14, paragraph (4)), art-71-14/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-14#art-71-14/par-4
- art-71-14/par-7: 第一項 → 地方税法 第七十一条の十四第一項 (Article 71-14, paragraph (1)), art-71-14/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-14#art-71-14/par-1
- art-71-14/par-7: 第二項 → 地方税法 第七十一条の十四第二項 (Article 71-14, paragraph (2)), art-71-14/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-14#art-71-14/par-2
- art-71-14/par-8: 第二項 → 地方税法 第七十一条の十四第二項 (Article 71-14, paragraph (2)), art-71-14/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-14#art-71-14/par-2
- art-71-14/par-8: 第六項 → 地方税法 第七十一条の十四第六項 (Article 71-14, paragraph (6)), art-71-14/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-14#art-71-14/par-6
- art-71-15/par-1: 前条第一項 → 地方税法 第七十一条の十四第一項 (Article 71-14, paragraph (1)), art-71-14/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-14#art-71-14/par-1
- art-71-15/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/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20-9-3#art-20-9-3/par-3
- art-71-15/par-1: 次項 → 地方税法 第七十一条の十五第二項 (Article 71-15, paragraph (2)), art-71-15/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-14#art-71-15/par-2
- art-71-15/par-2: 前条第二項 → 地方税法 第七十一条の十四第二項 (Article 71-14, paragraph (2)), art-71-14/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-14#art-71-14/par-2
- art-71-15/par-3: 前二項 → 地方税法 第七十一条の十五第一項 (Article 71-15, paragraph (1)), art-71-15/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-14#art-71-15/par-1
- art-71-15/par-3: 前二項 → 地方税法 第七十一条の十五第二項 (Article 71-15, paragraph (2)), art-71-15/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-14#art-71-15/par-2
- art-71-15/par-3: 第一号 → 地方税法 第七十一条の十五第三項第一号 (Article 71-15, paragraph (3), item (i)), art-71-15/par-3/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-14#art-71-15/par-3/item-1
- art-71-15/par-3/item-1: 前二項 → 地方税法 第七十一条の十五第一項 (Article 71-15, paragraph (1)), art-71-15/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-14#art-71-15/par-1
- art-71-15/par-3/item-1: 前二項 → 地方税法 第七十一条の十五第二項 (Article 71-15, paragraph (2)), art-71-15/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-14#art-71-15/par-2
- art-71-15/par-3/item-1: 第七十一条の十一第一項から第三項まで → 地方税法 第七十一条の十一第一項 (Article 71-11, paragraph (1)), art-71-11/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-71-11/par-1
- art-71-15/par-3/item-1: 第七十一条の十一第一項から第三項まで → 地方税法 第七十一条の十一第二項 (Article 71-11, paragraph (2)), art-71-11/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-71-11/par-2
- art-71-15/par-3/item-1: 第七十一条の十一第一項から第三項まで → 地方税法 第七十一条の十一第三項 (Article 71-11, paragraph (3)), art-71-11/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-71-11/par-3
- art-71-15/par-3/item-2: 第七十一条の十一第一項から第三項まで → 地方税法 第七十一条の十一第一項 (Article 71-11, paragraph (1)), art-71-11/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-71-11/par-1
- art-71-15/par-3/item-2: 第七十一条の十一第一項から第三項まで → 地方税法 第七十一条の十一第二項 (Article 71-11, paragraph (2)), art-71-11/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-71-11/par-2
- art-71-15/par-3/item-2: 第七十一条の十一第一項から第三項まで → 地方税法 第七十一条の十一第三項 (Article 71-11, paragraph (3)), art-71-11/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-71-11/par-3
- art-71-15/par-4: 前二項 → 地方税法 第七十一条の十五第二項 (Article 71-15, paragraph (2)), art-71-15/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-14#art-71-15/par-2
- art-71-15/par-4: 前二項 → 地方税法 第七十一条の十五第三項 (Article 71-15, paragraph (3)), art-71-15/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-14#art-71-15/par-3
- art-71-15/par-4: 前条第六項 → 地方税法 第七十一条の十四第六項 (Article 71-14, paragraph (6)), art-71-14/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-14#art-71-14/par-6
- art-71-15/par-5: 第一項 → 地方税法 第七十一条の十五第一項 (Article 71-15, paragraph (1)), art-71-15/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-14#art-71-15/par-1
- art-71-15/par-5: 第二項 → 地方税法 第七十一条の十五第二項 (Article 71-15, paragraph (2)), art-71-15/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-14#art-71-15/par-2
- art-71-16/par-1: 第七十一条の十第二項 → 地方税法 第七十一条の十第二項 (Article 71-10, paragraph (2)), art-71-10/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-71-10/par-2
- art-71-16/par-2: 前項 → 地方税法 第七十一条の十六第一項 (Article 71-16, paragraph (1)), art-71-16/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-14#art-71-16/par-1
- art-71-16/par-3: 第一項 → 地方税法 第七十一条の十六第一項 (Article 71-16, paragraph (1)), art-71-16/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-14#art-71-16/par-1
- art-71-16/par-4: 前項 → 地方税法 第七十一条の十六第三項 (Article 71-16, paragraph (3)), art-71-16/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-14#art-71-16/par-3
- art-71-16/par-4: 第一項 → 地方税法 第七十一条の十六第一項 (Article 71-16, paragraph (1)), art-71-16/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-14#art-71-16/par-1
- art-71-16/par-5: 第三項 → 地方税法 第七十一条の十六第三項 (Article 71-16, paragraph (3)), art-71-16/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-14#art-71-16/par-3
- art-71-17/par-1: 第七十一条の十一第一項から第三項まで → 地方税法 第七十一条の十一第一項 (Article 71-11, paragraph (1)), art-71-11/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-71-11/par-1
- art-71-17/par-1: 第七十一条の十一第一項から第三項まで → 地方税法 第七十一条の十一第二項 (Article 71-11, paragraph (2)), art-71-11/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-71-11/par-2
- art-71-17/par-1: 第七十一条の十一第一項から第三項まで → 地方税法 第七十一条の十一第三項 (Article 71-11, paragraph (3)), art-71-11/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-71-11/par-3
- art-71-17/par-1: 第七十一条の十二第一項 → 地方税法 第七十一条の十二第一項 (Article 71-12, paragraph (1)), art-71-12/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-67#art-71-12/par-1
- art-71-17/par-2: 前項 → 地方税法 第七十一条の十七第一項 (Article 71-17, paragraph (1)), art-71-17/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-17#art-71-17/par-1
- art-71-19/par-2: 前項 → 地方税法 第七十一条の十九第一項 (Article 71-19, paragraph (1)), art-71-19/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-17#art-71-19/par-1
- art-71-19/par-2: 同項第一号 → 地方税法 第七十一条の十九第一項第一号 (Article 71-19, paragraph (1), item (i)), art-71-19/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-17#art-71-19/par-1/item-1
- art-71-19/par-3: 第一項第一号 → 地方税法 第七十一条の十九第一項第一号 (Article 71-19, paragraph (1), item (i)), art-71-19/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-17#art-71-19/par-1/item-1
- art-71-19/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/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-6#art-13-2/par-1
- art-71-19/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/ja/bankruptcy-act/art-114/par-1/item-1 · https://japanlaw.org/l/416AC0000000075/art-114/par-1/item-1
- art-71-19/par-5: 第一項から第三項まで → 地方税法 第七十一条の十九第一項 (Article 71-19, paragraph (1)), art-71-19/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-17#art-71-19/par-1
- art-71-19/par-5: 第一項から第三項まで → 地方税法 第七十一条の十九第二項 (Article 71-19, paragraph (2)), art-71-19/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-17#art-71-19/par-2
- art-71-19/par-5: 第一項から第三項まで → 地方税法 第七十一条の十九第三項 (Article 71-19, paragraph (3)), art-71-19/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-17#art-71-19/par-3
- art-71-19/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-71-19/par-6: 前各項 → 地方税法 第七十一条の十九第一項 (Article 71-19, paragraph (1)), art-71-19/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-17#art-71-19/par-1
- art-71-19/par-6: 前各項 → 地方税法 第七十一条の十九第二項 (Article 71-19, paragraph (2)), art-71-19/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-17#art-71-19/par-2
- art-71-19/par-6: 前各項 → 地方税法 第七十一条の十九第三項 (Article 71-19, paragraph (3)), art-71-19/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-17#art-71-19/par-3
- art-71-19/par-6: 前各項 → 地方税法 第七十一条の十九第四項 (Article 71-19, paragraph (4)), art-71-19/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-17#art-71-19/par-4
- art-71-19/par-6: 前各項 → 地方税法 第七十一条の十九第五項 (Article 71-19, paragraph (5)), art-71-19/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-17#art-71-19/par-5
- art-71-19/par-7: 前各項 → 地方税法 第七十一条の十九第一項 (Article 71-19, paragraph (1)), art-71-19/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-17#art-71-19/par-1
- art-71-19/par-7: 前各項 → 地方税法 第七十一条の十九第二項 (Article 71-19, paragraph (2)), art-71-19/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-17#art-71-19/par-2
- art-71-19/par-7: 前各項 → 地方税法 第七十一条の十九第三項 (Article 71-19, paragraph (3)), art-71-19/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-17#art-71-19/par-3
- art-71-19/par-7: 前各項 → 地方税法 第七十一条の十九第四項 (Article 71-19, paragraph (4)), art-71-19/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-17#art-71-19/par-4
- art-71-19/par-7: 前各項 → 地方税法 第七十一条の十九第五項 (Article 71-19, paragraph (5)), art-71-19/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-17#art-71-19/par-5
- art-71-19/par-7: 前各項 → 地方税法 第七十一条の十九第六項 (Article 71-19, paragraph (6)), art-71-19/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-17#art-71-19/par-6
- art-71-20/par-2: 前項 → 地方税法 第七十一条の二十第一項 (Article 71-20, paragraph (1)), art-71-20/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-17#art-71-20/par-1
- art-71-20/par-3: 前二項 → 地方税法 第七十一条の二十第一項 (Article 71-20, paragraph (1)), art-71-20/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-17#art-71-20/par-1
- art-71-20/par-3: 前二項 → 地方税法 第七十一条の二十第二項 (Article 71-20, paragraph (2)), art-71-20/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-17#art-71-20/par-2
- art-71-20/par-4: 前三項 → 地方税法 第七十一条の二十第一項 (Article 71-20, paragraph (1)), art-71-20/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-17#art-71-20/par-1
- art-71-20/par-4: 前三項 → 地方税法 第七十一条の二十第二項 (Article 71-20, paragraph (2)), art-71-20/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-17#art-71-20/par-2
- art-71-20/par-4: 前三項 → 地方税法 第七十一条の二十第三項 (Article 71-20, paragraph (3)), art-71-20/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-17#art-71-20/par-3
- art-71-20/par-5: 前項 → 地方税法 第七十一条の二十第四項 (Article 71-20, paragraph (4)), art-71-20/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-17#art-71-20/par-4
- art-71-21/par-1/item-1: 第七十一条の十九第六項 → 地方税法 第七十一条の十九第六項 (Article 71-19, paragraph (6)), art-71-19/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-17#art-71-19/par-6
- art-71-21/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-71-21/par-1/item-2: 第七十一条の十九第六項 → 地方税法 第七十一条の十九第六項 (Article 71-19, paragraph (6)), art-71-19/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-17#art-71-19/par-6
- art-71-21/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-71-21/par-1/item-2: 次号 → 地方税法 第七十一条の二十一第一項第三号 (Article 71-21, paragraph (1), item (iii)), art-71-21/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-17#art-71-21/par-1/item-3
- art-71-21/par-1/item-3: 第七十一条の十九第六項 → 地方税法 第七十一条の十九第六項 (Article 71-19, paragraph (6)), art-71-19/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-17#art-71-19/par-6
- art-71-21/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-71-21/par-2: 前項 → 地方税法 第七十一条の二十一第一項 (Article 71-21, paragraph (1)), art-71-21/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-17#art-71-21/par-1
- art-71-21/par-3: 前項 → 地方税法 第七十一条の二十一第二項 (Article 71-21, paragraph (2)), art-71-21/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-17#art-71-21/par-2
- art-71-22/par-1: 第七十一条の十九第六項 → 地方税法 第七十一条の十九第六項 (Article 71-19, paragraph (6)), art-71-19/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-17#art-71-19/par-6
- art-71-22/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-71-22/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
- art-71-25/par-2: 前項 → 地方税法 第七十一条の二十五第一項 (Article 71-25, paragraph (1)), art-71-25/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-17#art-71-25/par-1
- art-71-25/par-3: 第一項 → 地方税法 第七十一条の二十五第一項 (Article 71-25, paragraph (1)), art-71-25/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-17#art-71-25/par-1
- art-71-25/par-4: 前三項 → 地方税法 第七十一条の二十五第一項 (Article 71-25, paragraph (1)), art-71-25/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-17#art-71-25/par-1
- art-71-25/par-4: 前三項 → 地方税法 第七十一条の二十五第二項 (Article 71-25, paragraph (2)), art-71-25/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-17#art-71-25/par-2
- art-71-25/par-4: 前三項 → 地方税法 第七十一条の二十五第三項 (Article 71-25, paragraph (3)), art-71-25/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-17#art-71-25/par-3
- art-71-26/par-1: 前条第一項 → 地方税法 第七十一条の二十五第一項 (Article 71-25, paragraph (1)), art-71-25/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-17#art-71-25/par-1
- art-71-26/par-1: この条 → 地方税法 第七十一条の二十六 (Article 71-26), art-71-26 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-17#art-71-26
- art-71-26/par-2: 前項 → 地方税法 第七十一条の二十六第一項 (Article 71-26, paragraph (1)), art-71-26/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-17#art-71-26/par-1
- art-71-27/par-2: 前項 → 地方税法 第七十一条の二十七第一項 (Article 71-27, paragraph (1)), art-71-27/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-17#art-71-27/par-1
- art-71-29/par-1: 租税特別措置法第三条の三第四項第二号 → 租税特別措置法 第三条の三第四項第二号 (Article 3-3, paragraph (4), item (ii)), art-3-3/par-4/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-3-3/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-3-3/par-4/item-2
- art-71-29/par-1: 同法第八条の三第四項第二号 → 租税特別措置法 第八条の三第四項第二号 (Article 8-3, paragraph (4), item (ii)), art-8-3/par-4/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-8-3/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-8-3/par-4/item-2
- art-71-29/par-1: 同法第九条の二第一項 → 租税特別措置法 第九条の二第一項 (Article 9-2, paragraph (1)), art-9-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-9-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-9-2/par-1
- art-71-29/par-1: 同法第四十一条の十二の二第一項第二号 → 租税特別措置法 第四十一条の十二の二第一項第二号 (Article 41-12-2, paragraph (1), item (ii)), art-41-12-2/par-1/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-12-2/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-1/item-2
- art-71-29/par-1: この条 → 地方税法 第七十一条の二十九 (Article 71-29), art-71-29 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-17#art-71-29
- art-71-29/par-1: 第七十一条の三十一 → 地方税法 第七十一条の三十一 (Article 71-31), art-71-31 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-17#art-71-31
- art-71-29/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/ja/income-tax-act/art-95/par-1 · https://japanlaw.org/l/340AC0000000033/art-95/par-1
- art-71-29/par-1: 第七十一条の二十七第一項 → 地方税法 第七十一条の二十七第一項 (Article 71-27, paragraph (1)), art-71-27/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-17#art-71-27/par-1
- art-71-31/par-1: 租税特別措置法第九条の三の二第一項 → 租税特別措置法 第九条の三の二第一項 (Article 9-3-2, paragraph (1)), art-9-3-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-9-3-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-9-3-2/par-1
- art-71-31/par-1: 次項 → 地方税法 第七十一条の三十一第二項 (Article 71-31, paragraph (2)), art-71-31/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-17#art-71-31/par-2
- art-71-31/par-1: 同法第四十一条の十二の二第三項 → 租税特別措置法 第四十一条の十二の二第三項 (Article 41-12-2, paragraph (3)), art-41-12-2/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-12-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-3
- art-71-31/par-2: 前項 → 地方税法 第七十一条の三十一第一項 (Article 71-31, paragraph (1)), art-71-31/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-17#art-71-31/par-1
- art-71-31/par-3: 前二項 → 地方税法 第七十一条の三十一第一項 (Article 71-31, paragraph (1)), art-71-31/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-17#art-71-31/par-1
- art-71-31/par-3: 前二項 → 地方税法 第七十一条の三十一第二項 (Article 71-31, paragraph (2)), art-71-31/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-17#art-71-31/par-2
- art-71-32/par-1: 前条第二項 → 地方税法 第七十一条の三十一第二項 (Article 71-31, paragraph (2)), art-71-31/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-17#art-71-31/par-2
- art-71-32/par-3: 前二項 → 地方税法 第七十一条の三十二第一項 (Article 71-32, paragraph (1)), art-71-32/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-32#art-71-32/par-1
- art-71-32/par-3: 前二項 → 地方税法 第七十一条の三十二第二項 (Article 71-32, paragraph (2)), art-71-32/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-32#art-71-32/par-2
- art-71-32/par-3: 本項 → 地方税法 第七十一条の三十二第三項 (Article 71-32, paragraph (3)), art-71-32/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-32#art-71-32/par-3
- art-71-32/par-4: 前三項 → 地方税法 第七十一条の三十二第一項 (Article 71-32, paragraph (1)), art-71-32/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-32#art-71-32/par-1
- art-71-32/par-4: 前三項 → 地方税法 第七十一条の三十二第二項 (Article 71-32, paragraph (2)), art-71-32/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-32#art-71-32/par-2
- art-71-32/par-4: 前三項 → 地方税法 第七十一条の三十二第三項 (Article 71-32, paragraph (3)), art-71-32/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-32#art-71-32/par-3
- art-71-33/par-1: 前条第一項から第三項まで → 地方税法 第七十一条の三十二第一項 (Article 71-32, paragraph (1)), art-71-32/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-32#art-71-32/par-1
- art-71-33/par-1: 前条第一項から第三項まで → 地方税法 第七十一条の三十二第二項 (Article 71-32, paragraph (2)), art-71-32/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-32#art-71-32/par-2
- art-71-33/par-1: 前条第一項から第三項まで → 地方税法 第七十一条の三十二第三項 (Article 71-32, paragraph (3)), art-71-32/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-32#art-71-32/par-3
- art-71-33/par-1: 同条第四項 → 地方税法 第七十一条の三十二第四項 (Article 71-32, paragraph (4)), art-71-32/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-32#art-71-32/par-4
- art-71-33/par-2: 前項 → 地方税法 第七十一条の三十三第一項 (Article 71-33, paragraph (1)), art-71-33/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-32#art-71-33/par-1
- art-71-33/par-2: 第七十一条の三十一第二項 → 地方税法 第七十一条の三十一第二項 (Article 71-31, paragraph (2)), art-71-31/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-17#art-71-31/par-2
- art-71-33/par-2: 第七十一条の四十第一項 → 地方税法 第七十一条の四十第一項 (Article 71-40, paragraph (1)), art-71-40/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-36#art-71-40/par-1
- art-71-33/par-3: 前条 → 地方税法 第七十一条の三十二 (Article 71-32), art-71-32 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-32#art-71-32
- art-71-33/par-3: 前項 → 地方税法 第七十一条の三十三第二項 (Article 71-33, paragraph (2)), art-71-33/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-32#art-71-33/par-2
- art-71-34/par-1: 第七十一条の三十一第二項 → 地方税法 第七十一条の三十一第二項 (Article 71-31, paragraph (2)), art-71-31/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-17#art-71-31/par-2
- art-71-34/par-2: 第七十一条の三十一第二項 → 地方税法 第七十一条の三十一第二項 (Article 71-31, paragraph (2)), art-71-31/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-17#art-71-31/par-2
- art-71-34/par-2: 前項 → 地方税法 第七十一条の三十四第一項 (Article 71-34, paragraph (1)), art-71-34/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-32#art-71-34/par-1
- art-71-35/par-1: 第三項 → 地方税法 第七十一条の三十五第三項 (Article 71-35, paragraph (3)), art-71-35/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-32#art-71-35/par-3
- art-71-35/par-1: 第九項 → 地方税法 第七十一条の三十五第九項 (Article 71-35, paragraph (9)), art-71-35/par-9 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-32#art-71-35/par-9
- art-71-35/par-1: 次項 → 地方税法 第七十一条の三十五第二項 (Article 71-35, paragraph (2)), art-71-35/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-32#art-71-35/par-2
- art-71-35/par-1: 第七十一条の三十二第一項 → 地方税法 第七十一条の三十二第一項 (Article 71-32, paragraph (1)), art-71-32/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-32#art-71-32/par-1
- art-71-35/par-1: 第三項 → 地方税法 第七十一条の三十二第三項 (Article 71-32, paragraph (3)), art-71-32/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-32#art-71-32/par-3
- art-71-35/par-2: 前項 → 地方税法 第七十一条の三十五第一項 (Article 71-35, paragraph (1)), art-71-35/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-32#art-71-35/par-1
- art-71-35/par-3/item-1: 第七十一条の三十二第二項 → 地方税法 第七十一条の三十二第二項 (Article 71-32, paragraph (2)), art-71-32/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-32#art-71-32/par-2
- art-71-35/par-3/item-2: 第七十一条の三十二第一項 → 地方税法 第七十一条の三十二第一項 (Article 71-32, paragraph (1)), art-71-32/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-32#art-71-32/par-1
- art-71-35/par-3/item-2: 第三項 → 地方税法 第七十一条の三十二第三項 (Article 71-32, paragraph (3)), art-71-32/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-32#art-71-32/par-3
- art-71-35/par-3/item-3: 第七十一条の三十二第二項 → 地方税法 第七十一条の三十二第二項 (Article 71-32, paragraph (2)), art-71-32/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-32#art-71-32/par-2
- art-71-35/par-3/item-3: 同条第三項 → 地方税法 第七十一条の三十二第三項 (Article 71-32, paragraph (3)), art-71-32/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-32#art-71-32/par-3
- art-71-35/par-4: 前項 → 地方税法 第七十一条の三十五第三項 (Article 71-35, paragraph (3)), art-71-35/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-32#art-71-35/par-3
- art-71-35/par-4: 第九項 → 地方税法 第七十一条の三十五第九項 (Article 71-35, paragraph (9)), art-71-35/par-9 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-32#art-71-35/par-9
- art-71-35/par-4: 次項 → 地方税法 第七十一条の三十五第五項 (Article 71-35, paragraph (5)), art-71-35/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-32#art-71-35/par-5
- art-71-35/par-4: 第六項 → 地方税法 第七十一条の三十五第六項 (Article 71-35, paragraph (6)), art-71-35/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-32#art-71-35/par-6
- art-71-35/par-4: 同項第二号 → 地方税法 第七十一条の三十五第三項第二号 (Article 71-35, paragraph (3), item (ii)), art-71-35/par-3/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-32#art-71-35/par-3/item-2
- art-71-35/par-4: 第三号 → 地方税法 第七十一条の三十五第三項第三号 (Article 71-35, paragraph (3), item (iii)), art-71-35/par-3/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-32#art-71-35/par-3/item-3
- art-71-35/par-4: 第七十一条の三十二第一項から第三項まで → 地方税法 第七十一条の三十二第一項 (Article 71-32, paragraph (1)), art-71-32/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-32#art-71-32/par-1
- art-71-35/par-4: 第七十一条の三十二第一項から第三項まで → 地方税法 第七十一条の三十二第二項 (Article 71-32, paragraph (2)), art-71-32/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-32#art-71-32/par-2
- art-71-35/par-4: 第七十一条の三十二第一項から第三項まで → 地方税法 第七十一条の三十二第三項 (Article 71-32, paragraph (3)), art-71-32/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-32#art-71-32/par-3
- art-71-35/par-5: 第三項 → 地方税法 第七十一条の三十五第三項 (Article 71-35, paragraph (3)), art-71-35/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-32#art-71-35/par-3
- art-71-35/par-5: 前二項 → 地方税法 第七十一条の三十五第四項 (Article 71-35, paragraph (4)), art-71-35/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-32#art-71-35/par-4
- art-71-35/par-6: 第三項 → 地方税法 第七十一条の三十五第三項 (Article 71-35, paragraph (3)), art-71-35/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-32#art-71-35/par-3
- art-71-35/par-6: 前三項 → 地方税法 第七十一条の三十五第四項 (Article 71-35, paragraph (4)), art-71-35/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-32#art-71-35/par-4
- art-71-35/par-6: 前三項 → 地方税法 第七十一条の三十五第五項 (Article 71-35, paragraph (5)), art-71-35/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-32#art-71-35/par-5
- art-71-35/par-6/item-1: 次号 → 地方税法 第七十一条の三十五第六項第二号 (Article 71-35, paragraph (6), item (ii)), art-71-35/par-6/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-32#art-71-35/par-6/item-2
- art-71-35/par-6/item-1: 第七十一条の三十二第一項から第三項まで → 地方税法 第七十一条の三十二第一項 (Article 71-32, paragraph (1)), art-71-32/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-32#art-71-32/par-1
- art-71-35/par-6/item-1: 第七十一条の三十二第一項から第三項まで → 地方税法 第七十一条の三十二第二項 (Article 71-32, paragraph (2)), art-71-32/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-32#art-71-32/par-2
- art-71-35/par-6/item-1: 第七十一条の三十二第一項から第三項まで → 地方税法 第七十一条の三十二第三項 (Article 71-32, paragraph (3)), art-71-32/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-32#art-71-32/par-3
- art-71-35/par-6/item-1: 次項 → 地方税法 第七十一条の三十五第七項 (Article 71-35, paragraph (7)), art-71-35/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-32#art-71-35/par-7
- art-71-35/par-6/item-1: 次条第三項第一号 → 地方税法 第七十一条の三十六第三項第一号 (Article 71-36, paragraph (3), item (i)), art-71-36/par-3/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-36#art-71-36/par-3/item-1
- art-71-35/par-6/item-2: 第七十一条の三十二第一項から第三項まで → 地方税法 第七十一条の三十二第一項 (Article 71-32, paragraph (1)), art-71-32/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-32#art-71-32/par-1
- art-71-35/par-6/item-2: 第七十一条の三十二第一項から第三項まで → 地方税法 第七十一条の三十二第二項 (Article 71-32, paragraph (2)), art-71-32/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-32#art-71-32/par-2
- art-71-35/par-6/item-2: 第七十一条の三十二第一項から第三項まで → 地方税法 第七十一条の三十二第三項 (Article 71-32, paragraph (3)), art-71-32/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-32#art-71-32/par-3
- art-71-35/par-6/item-2: 次条第二項 → 地方税法 第七十一条の三十六第二項 (Article 71-36, paragraph (2)), art-71-36/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-36#art-71-36/par-2
- art-71-35/par-6/item-2: この号 → 地方税法 第七十一条の三十五第六項第二号 (Article 71-35, paragraph (6), item (ii)), art-71-35/par-6/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-32#art-71-35/par-6/item-2
- art-71-35/par-6/item-2: 次条第三項第二号 → 地方税法 第七十一条の三十六第三項第二号 (Article 71-36, paragraph (3), item (ii)), art-71-36/par-3/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-36#art-71-36/par-3/item-2
- art-71-35/par-7: 第三項 → 地方税法 第七十一条の三十五第三項 (Article 71-35, paragraph (3)), art-71-35/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-32#art-71-35/par-3
- art-71-35/par-7: 同項から第五項まで → 地方税法 第七十一条の三十五第四項 (Article 71-35, paragraph (4)), art-71-35/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-32#art-71-35/par-4
- art-71-35/par-7: 同項から第五項まで → 地方税法 第七十一条の三十五第五項 (Article 71-35, paragraph (5)), art-71-35/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-32#art-71-35/par-5
- art-71-35/par-8: 第一項 → 地方税法 第七十一条の三十五第一項 (Article 71-35, paragraph (1)), art-71-35/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-32#art-71-35/par-1
- art-71-35/par-8: 第三項 → 地方税法 第七十一条の三十五第三項 (Article 71-35, paragraph (3)), art-71-35/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-32#art-71-35/par-3
- art-71-35/par-9: 第三項 → 地方税法 第七十一条の三十五第三項 (Article 71-35, paragraph (3)), art-71-35/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-32#art-71-35/par-3
- art-71-35/par-9: 第七項 → 地方税法 第七十一条の三十五第七項 (Article 71-35, paragraph (7)), art-71-35/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-32#art-71-35/par-7
- art-71-36/par-1: 前条第一項 → 地方税法 第七十一条の三十五第一項 (Article 71-35, paragraph (1)), art-71-35/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-32#art-71-35/par-1
- art-71-36/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/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20-9-3#art-20-9-3/par-3
- art-71-36/par-1: 次項 → 地方税法 第七十一条の三十六第二項 (Article 71-36, paragraph (2)), art-71-36/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-36#art-71-36/par-2
- art-71-36/par-1: 同条第二項 → 地方税法 第七十一条の三十五第二項 (Article 71-35, paragraph (2)), art-71-35/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-32#art-71-35/par-2
- art-71-36/par-2: 前条第三項 → 地方税法 第七十一条の三十五第三項 (Article 71-35, paragraph (3)), art-71-35/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-32#art-71-35/par-3
- art-71-36/par-3: 前二項 → 地方税法 第七十一条の三十六第一項 (Article 71-36, paragraph (1)), art-71-36/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-36#art-71-36/par-1
- art-71-36/par-3: 前二項 → 地方税法 第七十一条の三十六第二項 (Article 71-36, paragraph (2)), art-71-36/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-36#art-71-36/par-2
- art-71-36/par-3: 第一号 → 地方税法 第七十一条の三十六第三項第一号 (Article 71-36, paragraph (3), item (i)), art-71-36/par-3/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-36#art-71-36/par-3/item-1
- art-71-36/par-3/item-1: 前二項 → 地方税法 第七十一条の三十六第一項 (Article 71-36, paragraph (1)), art-71-36/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-36#art-71-36/par-1
- art-71-36/par-3/item-1: 前二項 → 地方税法 第七十一条の三十六第二項 (Article 71-36, paragraph (2)), art-71-36/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-36#art-71-36/par-2
- art-71-36/par-3/item-1: 第七十一条の三十二第一項から第三項まで → 地方税法 第七十一条の三十二第一項 (Article 71-32, paragraph (1)), art-71-32/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-32#art-71-32/par-1
- art-71-36/par-3/item-1: 第七十一条の三十二第一項から第三項まで → 地方税法 第七十一条の三十二第二項 (Article 71-32, paragraph (2)), art-71-32/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-32#art-71-32/par-2
- art-71-36/par-3/item-1: 第七十一条の三十二第一項から第三項まで → 地方税法 第七十一条の三十二第三項 (Article 71-32, paragraph (3)), art-71-32/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-32#art-71-32/par-3
- art-71-36/par-3/item-2: 第七十一条の三十二第一項から第三項まで → 地方税法 第七十一条の三十二第一項 (Article 71-32, paragraph (1)), art-71-32/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-32#art-71-32/par-1
- art-71-36/par-3/item-2: 第七十一条の三十二第一項から第三項まで → 地方税法 第七十一条の三十二第二項 (Article 71-32, paragraph (2)), art-71-32/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-32#art-71-32/par-2
- art-71-36/par-3/item-2: 第七十一条の三十二第一項から第三項まで → 地方税法 第七十一条の三十二第三項 (Article 71-32, paragraph (3)), art-71-32/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-32#art-71-32/par-3
- art-71-36/par-4: 前二項 → 地方税法 第七十一条の三十六第二項 (Article 71-36, paragraph (2)), art-71-36/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-36#art-71-36/par-2
- art-71-36/par-4: 前二項 → 地方税法 第七十一条の三十六第三項 (Article 71-36, paragraph (3)), art-71-36/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-36#art-71-36/par-3
- art-71-36/par-4: 前条第七項 → 地方税法 第七十一条の三十五第七項 (Article 71-35, paragraph (7)), art-71-35/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-32#art-71-35/par-7
- art-71-36/par-5: 第一項 → 地方税法 第七十一条の三十六第一項 (Article 71-36, paragraph (1)), art-71-36/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-36#art-71-36/par-1
- art-71-36/par-5: 第二項 → 地方税法 第七十一条の三十六第二項 (Article 71-36, paragraph (2)), art-71-36/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-36#art-71-36/par-2
- art-71-37/par-1: 第七十一条の三十一第二項 → 地方税法 第七十一条の三十一第二項 (Article 71-31, paragraph (2)), art-71-31/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-17#art-71-31/par-2
- art-71-37/par-2: 前項 → 地方税法 第七十一条の三十七第一項 (Article 71-37, paragraph (1)), art-71-37/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-36#art-71-37/par-1
- art-71-37/par-3: 第一項 → 地方税法 第七十一条の三十七第一項 (Article 71-37, paragraph (1)), art-71-37/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-36#art-71-37/par-1
- art-71-37/par-4: 前項 → 地方税法 第七十一条の三十七第三項 (Article 71-37, paragraph (3)), art-71-37/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-36#art-71-37/par-3
- art-71-37/par-4: 第一項 → 地方税法 第七十一条の三十七第一項 (Article 71-37, paragraph (1)), art-71-37/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-36#art-71-37/par-1
- art-71-37/par-5: 第三項 → 地方税法 第七十一条の三十七第三項 (Article 71-37, paragraph (3)), art-71-37/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-36#art-71-37/par-3
- art-71-38/par-1: 第七十一条の三十二第一項から第三項まで → 地方税法 第七十一条の三十二第一項 (Article 71-32, paragraph (1)), art-71-32/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-32#art-71-32/par-1
- art-71-38/par-1: 第七十一条の三十二第一項から第三項まで → 地方税法 第七十一条の三十二第二項 (Article 71-32, paragraph (2)), art-71-32/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-32#art-71-32/par-2
- art-71-38/par-1: 第七十一条の三十二第一項から第三項まで → 地方税法 第七十一条の三十二第三項 (Article 71-32, paragraph (3)), art-71-32/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-32#art-71-32/par-3
- art-71-38/par-1: 第七十一条の三十三第一項 → 地方税法 第七十一条の三十三第一項 (Article 71-33, paragraph (1)), art-71-33/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-32#art-71-33/par-1
- art-71-38/par-2: 前項 → 地方税法 第七十一条の三十八第一項 (Article 71-38, paragraph (1)), art-71-38/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-36#art-71-38/par-1
- art-71-40/par-2: 前項 → 地方税法 第七十一条の四十第一項 (Article 71-40, paragraph (1)), art-71-40/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-36#art-71-40/par-1
- art-71-40/par-2: 同項第一号 → 地方税法 第七十一条の四十第一項第一号 (Article 71-40, paragraph (1), item (i)), art-71-40/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-36#art-71-40/par-1/item-1
- art-71-40/par-3: 第一項第一号 → 地方税法 第七十一条の四十第一項第一号 (Article 71-40, paragraph (1), item (i)), art-71-40/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-36#art-71-40/par-1/item-1
- art-71-40/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/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-6#art-13-2/par-1
- art-71-40/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/ja/bankruptcy-act/art-114/par-1/item-1 · https://japanlaw.org/l/416AC0000000075/art-114/par-1/item-1
- art-71-40/par-5: 第一項から第三項まで → 地方税法 第七十一条の四十第一項 (Article 71-40, paragraph (1)), art-71-40/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-36#art-71-40/par-1
- art-71-40/par-5: 第一項から第三項まで → 地方税法 第七十一条の四十第二項 (Article 71-40, paragraph (2)), art-71-40/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-36#art-71-40/par-2
- art-71-40/par-5: 第一項から第三項まで → 地方税法 第七十一条の四十第三項 (Article 71-40, paragraph (3)), art-71-40/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-36#art-71-40/par-3
- art-71-40/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-71-40/par-6: 前各項 → 地方税法 第七十一条の四十第一項 (Article 71-40, paragraph (1)), art-71-40/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-36#art-71-40/par-1
- art-71-40/par-6: 前各項 → 地方税法 第七十一条の四十第二項 (Article 71-40, paragraph (2)), art-71-40/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-36#art-71-40/par-2
- art-71-40/par-6: 前各項 → 地方税法 第七十一条の四十第三項 (Article 71-40, paragraph (3)), art-71-40/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-36#art-71-40/par-3
- art-71-40/par-6: 前各項 → 地方税法 第七十一条の四十第四項 (Article 71-40, paragraph (4)), art-71-40/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-36#art-71-40/par-4
- art-71-40/par-6: 前各項 → 地方税法 第七十一条の四十第五項 (Article 71-40, paragraph (5)), art-71-40/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-36#art-71-40/par-5
- art-71-40/par-7: 前各項 → 地方税法 第七十一条の四十第一項 (Article 71-40, paragraph (1)), art-71-40/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-36#art-71-40/par-1
- art-71-40/par-7: 前各項 → 地方税法 第七十一条の四十第二項 (Article 71-40, paragraph (2)), art-71-40/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-36#art-71-40/par-2
- art-71-40/par-7: 前各項 → 地方税法 第七十一条の四十第三項 (Article 71-40, paragraph (3)), art-71-40/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-36#art-71-40/par-3
- art-71-40/par-7: 前各項 → 地方税法 第七十一条の四十第四項 (Article 71-40, paragraph (4)), art-71-40/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-36#art-71-40/par-4
- art-71-40/par-7: 前各項 → 地方税法 第七十一条の四十第五項 (Article 71-40, paragraph (5)), art-71-40/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-36#art-71-40/par-5
- art-71-40/par-7: 前各項 → 地方税法 第七十一条の四十第六項 (Article 71-40, paragraph (6)), art-71-40/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-36#art-71-40/par-6
- art-71-41/par-2: 前項 → 地方税法 第七十一条の四十一第一項 (Article 71-41, paragraph (1)), art-71-41/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-36#art-71-41/par-1
- art-71-41/par-3: 前二項 → 地方税法 第七十一条の四十一第一項 (Article 71-41, paragraph (1)), art-71-41/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-36#art-71-41/par-1
- art-71-41/par-3: 前二項 → 地方税法 第七十一条の四十一第二項 (Article 71-41, paragraph (2)), art-71-41/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-36#art-71-41/par-2
- art-71-41/par-4: 前三項 → 地方税法 第七十一条の四十一第一項 (Article 71-41, paragraph (1)), art-71-41/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-36#art-71-41/par-1
- art-71-41/par-4: 前三項 → 地方税法 第七十一条の四十一第二項 (Article 71-41, paragraph (2)), art-71-41/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-36#art-71-41/par-2
- art-71-41/par-4: 前三項 → 地方税法 第七十一条の四十一第三項 (Article 71-41, paragraph (3)), art-71-41/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-36#art-71-41/par-3
- art-71-41/par-5: 前項 → 地方税法 第七十一条の四十一第四項 (Article 71-41, paragraph (4)), art-71-41/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-36#art-71-41/par-4
- art-71-42/par-1/item-1: 第七十一条の四十第六項 → 地方税法 第七十一条の四十第六項 (Article 71-40, paragraph (6)), art-71-40/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-36#art-71-40/par-6
- art-71-42/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-71-42/par-1/item-2: 第七十一条の四十第六項 → 地方税法 第七十一条の四十第六項 (Article 71-40, paragraph (6)), art-71-40/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-36#art-71-40/par-6
- art-71-42/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-71-42/par-1/item-2: 次号 → 地方税法 第七十一条の四十二第一項第三号 (Article 71-42, paragraph (1), item (iii)), art-71-42/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-42#art-71-42/par-1/item-3
- art-71-42/par-1/item-3: 第七十一条の四十第六項 → 地方税法 第七十一条の四十第六項 (Article 71-40, paragraph (6)), art-71-40/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-36#art-71-40/par-6
- art-71-42/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-71-42/par-2: 前項 → 地方税法 第七十一条の四十二第一項 (Article 71-42, paragraph (1)), art-71-42/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-42#art-71-42/par-1
- art-71-42/par-3: 前項 → 地方税法 第七十一条の四十二第二項 (Article 71-42, paragraph (2)), art-71-42/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-42#art-71-42/par-2
- art-71-43/par-1: 第七十一条の四十第六項 → 地方税法 第七十一条の四十第六項 (Article 71-40, paragraph (6)), art-71-40/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-36#art-71-40/par-6
- art-71-43/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-71-43/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
- art-71-47/par-1: この条 → 地方税法 第七十一条の四十七 (Article 71-47), art-71-47 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-42#art-71-47
- art-71-47/par-2: 前項 → 地方税法 第七十一条の四十七第一項 (Article 71-47, paragraph (1)), art-71-47/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-42#art-71-47/par-1
- art-71-51/par-1: 租税特別措置法第三十七条の十一の三第三項第一号 → 租税特別措置法 第三十七条の十一の三第三項第一号 (Article 37-11-3, paragraph (3), item (i)), art-37-11-3/par-3/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11-3/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-11-3/par-3/item-1
- art-71-51/par-2: 前項 → 地方税法 第七十一条の五十一第一項 (Article 71-51, paragraph (1)), art-71-51/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-42#art-71-51/par-1
- art-71-51/par-3: 第一項 → 地方税法 第七十一条の五十一第一項 (Article 71-51, paragraph (1)), art-71-51/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-42#art-71-51/par-1
- art-71-51/par-3: 租税特別措置法第三十七条の十一の四第三項 → 租税特別措置法 第三十七条の十一の四第三項 (Article 37-11-4, paragraph (3)), art-37-11-4/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-37-11-4/par-3
- art-71-51/par-3: 同条第二項 → 租税特別措置法 第三十七条の十一の四第二項 (Article 37-11-4, paragraph (2)), art-37-11-4/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-37-11-4/par-2
- art-71-51/par-4: 前三項 → 地方税法 第七十一条の五十一第一項 (Article 71-51, paragraph (1)), art-71-51/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-42#art-71-51/par-1
- art-71-51/par-4: 前三項 → 地方税法 第七十一条の五十一第二項 (Article 71-51, paragraph (2)), art-71-51/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-42#art-71-51/par-2
- art-71-51/par-4: 前三項 → 地方税法 第七十一条の五十一第三項 (Article 71-51, paragraph (3)), art-71-51/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-42#art-71-51/par-3
- art-71-52/par-1: 前条第二項 → 地方税法 第七十一条の五十一第二項 (Article 71-51, paragraph (2)), art-71-51/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-42#art-71-51/par-2
- art-71-52/par-3: 前二項 → 地方税法 第七十一条の五十二第一項 (Article 71-52, paragraph (1)), art-71-52/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-42#art-71-52/par-1
- art-71-52/par-3: 前二項 → 地方税法 第七十一条の五十二第二項 (Article 71-52, paragraph (2)), art-71-52/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-42#art-71-52/par-2
- art-71-52/par-3: 本項 → 地方税法 第七十一条の五十二第三項 (Article 71-52, paragraph (3)), art-71-52/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-42#art-71-52/par-3
- art-71-52/par-4: 前三項 → 地方税法 第七十一条の五十二第一項 (Article 71-52, paragraph (1)), art-71-52/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-42#art-71-52/par-1
- art-71-52/par-4: 前三項 → 地方税法 第七十一条の五十二第二項 (Article 71-52, paragraph (2)), art-71-52/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-42#art-71-52/par-2
- art-71-52/par-4: 前三項 → 地方税法 第七十一条の五十二第三項 (Article 71-52, paragraph (3)), art-71-52/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-42#art-71-52/par-3
- art-71-53/par-1: 前条第一項から第三項まで → 地方税法 第七十一条の五十二第一項 (Article 71-52, paragraph (1)), art-71-52/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-42#art-71-52/par-1
- art-71-53/par-1: 前条第一項から第三項まで → 地方税法 第七十一条の五十二第二項 (Article 71-52, paragraph (2)), art-71-52/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-42#art-71-52/par-2
- art-71-53/par-1: 前条第一項から第三項まで → 地方税法 第七十一条の五十二第三項 (Article 71-52, paragraph (3)), art-71-52/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-42#art-71-52/par-3
- art-71-53/par-1: 同条第四項 → 地方税法 第七十一条の五十二第四項 (Article 71-52, paragraph (4)), art-71-52/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-42#art-71-52/par-4
- art-71-53/par-2: 前項 → 地方税法 第七十一条の五十三第一項 (Article 71-53, paragraph (1)), art-71-53/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-42#art-71-53/par-1
- art-71-53/par-2: 第七十一条の五十一第二項 → 地方税法 第七十一条の五十一第二項 (Article 71-51, paragraph (2)), art-71-51/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-42#art-71-51/par-2
- art-71-53/par-2: 第七十一条の六十第一項 → 地方税法 第七十一条の六十第一項 (Article 71-60, paragraph (1)), art-71-60/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-57#art-71-60/par-1
- art-71-53/par-3: 前条 → 地方税法 第七十一条の五十二 (Article 71-52), art-71-52 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-42#art-71-52
- art-71-53/par-3: 前項 → 地方税法 第七十一条の五十三第二項 (Article 71-53, paragraph (2)), art-71-53/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-42#art-71-53/par-2
- art-71-54/par-1: 第七十一条の五十一第二項 → 地方税法 第七十一条の五十一第二項 (Article 71-51, paragraph (2)), art-71-51/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-42#art-71-51/par-2
- art-71-54/par-2: 第七十一条の五十一第二項 → 地方税法 第七十一条の五十一第二項 (Article 71-51, paragraph (2)), art-71-51/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-42#art-71-51/par-2
- art-71-54/par-2: 前項 → 地方税法 第七十一条の五十四第一項 (Article 71-54, paragraph (1)), art-71-54/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-42#art-71-54/par-1
- art-71-55/par-1: 第三項 → 地方税法 第七十一条の五十五第三項 (Article 71-55, paragraph (3)), art-71-55/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-55#art-71-55/par-3
- art-71-55/par-1: 第九項 → 地方税法 第七十一条の五十五第九項 (Article 71-55, paragraph (9)), art-71-55/par-9 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-55#art-71-55/par-9
- art-71-55/par-1: 次項 → 地方税法 第七十一条の五十五第二項 (Article 71-55, paragraph (2)), art-71-55/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-55#art-71-55/par-2
- art-71-55/par-1: 第七十一条の五十二第一項 → 地方税法 第七十一条の五十二第一項 (Article 71-52, paragraph (1)), art-71-52/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-42#art-71-52/par-1
- art-71-55/par-1: 第三項 → 地方税法 第七十一条の五十二第三項 (Article 71-52, paragraph (3)), art-71-52/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-42#art-71-52/par-3
- art-71-55/par-2: 前項 → 地方税法 第七十一条の五十五第一項 (Article 71-55, paragraph (1)), art-71-55/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-55#art-71-55/par-1
- art-71-55/par-3/item-1: 第七十一条の五十二第二項 → 地方税法 第七十一条の五十二第二項 (Article 71-52, paragraph (2)), art-71-52/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-42#art-71-52/par-2
- art-71-55/par-3/item-2: 第七十一条の五十二第一項 → 地方税法 第七十一条の五十二第一項 (Article 71-52, paragraph (1)), art-71-52/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-42#art-71-52/par-1
- art-71-55/par-3/item-2: 第三項 → 地方税法 第七十一条の五十二第三項 (Article 71-52, paragraph (3)), art-71-52/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-42#art-71-52/par-3
- art-71-55/par-3/item-3: 第七十一条の五十二第二項 → 地方税法 第七十一条の五十二第二項 (Article 71-52, paragraph (2)), art-71-52/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-42#art-71-52/par-2
- art-71-55/par-3/item-3: 同条第三項 → 地方税法 第七十一条の五十二第三項 (Article 71-52, paragraph (3)), art-71-52/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-42#art-71-52/par-3
- art-71-55/par-4: 前項 → 地方税法 第七十一条の五十五第三項 (Article 71-55, paragraph (3)), art-71-55/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-55#art-71-55/par-3
- art-71-55/par-4: 第九項 → 地方税法 第七十一条の五十五第九項 (Article 71-55, paragraph (9)), art-71-55/par-9 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-55#art-71-55/par-9
- art-71-55/par-4: 次項 → 地方税法 第七十一条の五十五第五項 (Article 71-55, paragraph (5)), art-71-55/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-55#art-71-55/par-5
- art-71-55/par-4: 第六項 → 地方税法 第七十一条の五十五第六項 (Article 71-55, paragraph (6)), art-71-55/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-55#art-71-55/par-6
- art-71-55/par-4: 同項第二号 → 地方税法 第七十一条の五十五第三項第二号 (Article 71-55, paragraph (3), item (ii)), art-71-55/par-3/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-55#art-71-55/par-3/item-2
- art-71-55/par-4: 第三号 → 地方税法 第七十一条の五十五第三項第三号 (Article 71-55, paragraph (3), item (iii)), art-71-55/par-3/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-55#art-71-55/par-3/item-3
- art-71-55/par-4: 第七十一条の五十二第一項から第三項まで → 地方税法 第七十一条の五十二第一項 (Article 71-52, paragraph (1)), art-71-52/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-42#art-71-52/par-1
- art-71-55/par-4: 第七十一条の五十二第一項から第三項まで → 地方税法 第七十一条の五十二第二項 (Article 71-52, paragraph (2)), art-71-52/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-42#art-71-52/par-2
- art-71-55/par-4: 第七十一条の五十二第一項から第三項まで → 地方税法 第七十一条の五十二第三項 (Article 71-52, paragraph (3)), art-71-52/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-42#art-71-52/par-3
- art-71-55/par-5: 第三項 → 地方税法 第七十一条の五十五第三項 (Article 71-55, paragraph (3)), art-71-55/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-55#art-71-55/par-3
- art-71-55/par-5: 前二項 → 地方税法 第七十一条の五十五第四項 (Article 71-55, paragraph (4)), art-71-55/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-55#art-71-55/par-4
- art-71-55/par-6: 第三項 → 地方税法 第七十一条の五十五第三項 (Article 71-55, paragraph (3)), art-71-55/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-55#art-71-55/par-3
- art-71-55/par-6: 前三項 → 地方税法 第七十一条の五十五第四項 (Article 71-55, paragraph (4)), art-71-55/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-55#art-71-55/par-4
- art-71-55/par-6: 前三項 → 地方税法 第七十一条の五十五第五項 (Article 71-55, paragraph (5)), art-71-55/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-55#art-71-55/par-5
- art-71-55/par-6/item-1: 次号 → 地方税法 第七十一条の五十五第六項第二号 (Article 71-55, paragraph (6), item (ii)), art-71-55/par-6/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-55#art-71-55/par-6/item-2
- art-71-55/par-6/item-1: 第七十一条の五十二第一項から第三項まで → 地方税法 第七十一条の五十二第一項 (Article 71-52, paragraph (1)), art-71-52/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-42#art-71-52/par-1
- art-71-55/par-6/item-1: 第七十一条の五十二第一項から第三項まで → 地方税法 第七十一条の五十二第二項 (Article 71-52, paragraph (2)), art-71-52/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-42#art-71-52/par-2
- art-71-55/par-6/item-1: 第七十一条の五十二第一項から第三項まで → 地方税法 第七十一条の五十二第三項 (Article 71-52, paragraph (3)), art-71-52/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-42#art-71-52/par-3
- art-71-55/par-6/item-1: 次項 → 地方税法 第七十一条の五十五第七項 (Article 71-55, paragraph (7)), art-71-55/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-55#art-71-55/par-7
- art-71-55/par-6/item-1: 次条第三項第一号 → 地方税法 第七十一条の五十六第三項第一号 (Article 71-56, paragraph (3), item (i)), art-71-56/par-3/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-55#art-71-56/par-3/item-1
- art-71-55/par-6/item-2: 第七十一条の五十二第一項から第三項まで → 地方税法 第七十一条の五十二第一項 (Article 71-52, paragraph (1)), art-71-52/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-42#art-71-52/par-1
- art-71-55/par-6/item-2: 第七十一条の五十二第一項から第三項まで → 地方税法 第七十一条の五十二第二項 (Article 71-52, paragraph (2)), art-71-52/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-42#art-71-52/par-2
- art-71-55/par-6/item-2: 第七十一条の五十二第一項から第三項まで → 地方税法 第七十一条の五十二第三項 (Article 71-52, paragraph (3)), art-71-52/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-42#art-71-52/par-3
- art-71-55/par-6/item-2: 次条第二項 → 地方税法 第七十一条の五十六第二項 (Article 71-56, paragraph (2)), art-71-56/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-55#art-71-56/par-2
- art-71-55/par-6/item-2: この号 → 地方税法 第七十一条の五十五第六項第二号 (Article 71-55, paragraph (6), item (ii)), art-71-55/par-6/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-55#art-71-55/par-6/item-2
- art-71-55/par-6/item-2: 次条第三項第二号 → 地方税法 第七十一条の五十六第三項第二号 (Article 71-56, paragraph (3), item (ii)), art-71-56/par-3/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-55#art-71-56/par-3/item-2
- art-71-55/par-7: 第三項 → 地方税法 第七十一条の五十五第三項 (Article 71-55, paragraph (3)), art-71-55/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-55#art-71-55/par-3
- art-71-55/par-7: 同項から第五項まで → 地方税法 第七十一条の五十五第四項 (Article 71-55, paragraph (4)), art-71-55/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-55#art-71-55/par-4
- art-71-55/par-7: 同項から第五項まで → 地方税法 第七十一条の五十五第五項 (Article 71-55, paragraph (5)), art-71-55/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-55#art-71-55/par-5
- art-71-55/par-8: 第一項 → 地方税法 第七十一条の五十五第一項 (Article 71-55, paragraph (1)), art-71-55/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-55#art-71-55/par-1
- art-71-55/par-8: 第三項 → 地方税法 第七十一条の五十五第三項 (Article 71-55, paragraph (3)), art-71-55/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-55#art-71-55/par-3
- art-71-55/par-9: 第三項 → 地方税法 第七十一条の五十五第三項 (Article 71-55, paragraph (3)), art-71-55/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-55#art-71-55/par-3
- art-71-55/par-9: 第七項 → 地方税法 第七十一条の五十五第七項 (Article 71-55, paragraph (7)), art-71-55/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-55#art-71-55/par-7
- art-71-56/par-1: 前条第一項 → 地方税法 第七十一条の五十五第一項 (Article 71-55, paragraph (1)), art-71-55/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-55#art-71-55/par-1
- art-71-56/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/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20-9-3#art-20-9-3/par-3
- art-71-56/par-1: 次項 → 地方税法 第七十一条の五十六第二項 (Article 71-56, paragraph (2)), art-71-56/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-55#art-71-56/par-2
- art-71-56/par-1: 同条第二項 → 地方税法 第七十一条の五十五第二項 (Article 71-55, paragraph (2)), art-71-55/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-55#art-71-55/par-2
- art-71-56/par-2: 前条第三項 → 地方税法 第七十一条の五十五第三項 (Article 71-55, paragraph (3)), art-71-55/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-55#art-71-55/par-3
- art-71-56/par-3: 前二項 → 地方税法 第七十一条の五十六第一項 (Article 71-56, paragraph (1)), art-71-56/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-55#art-71-56/par-1
- art-71-56/par-3: 前二項 → 地方税法 第七十一条の五十六第二項 (Article 71-56, paragraph (2)), art-71-56/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-55#art-71-56/par-2
- art-71-56/par-3: 第一号 → 地方税法 第七十一条の五十六第三項第一号 (Article 71-56, paragraph (3), item (i)), art-71-56/par-3/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-55#art-71-56/par-3/item-1
- art-71-56/par-3/item-1: 前二項 → 地方税法 第七十一条の五十六第一項 (Article 71-56, paragraph (1)), art-71-56/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-55#art-71-56/par-1
- art-71-56/par-3/item-1: 前二項 → 地方税法 第七十一条の五十六第二項 (Article 71-56, paragraph (2)), art-71-56/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-55#art-71-56/par-2
- art-71-56/par-3/item-1: 第七十一条の五十二第一項から第三項まで → 地方税法 第七十一条の五十二第一項 (Article 71-52, paragraph (1)), art-71-52/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-42#art-71-52/par-1
- art-71-56/par-3/item-1: 第七十一条の五十二第一項から第三項まで → 地方税法 第七十一条の五十二第二項 (Article 71-52, paragraph (2)), art-71-52/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-42#art-71-52/par-2
- art-71-56/par-3/item-1: 第七十一条の五十二第一項から第三項まで → 地方税法 第七十一条の五十二第三項 (Article 71-52, paragraph (3)), art-71-52/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-42#art-71-52/par-3
- art-71-56/par-3/item-2: 第七十一条の五十二第一項から第三項まで → 地方税法 第七十一条の五十二第一項 (Article 71-52, paragraph (1)), art-71-52/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-42#art-71-52/par-1
- art-71-56/par-3/item-2: 第七十一条の五十二第一項から第三項まで → 地方税法 第七十一条の五十二第二項 (Article 71-52, paragraph (2)), art-71-52/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-42#art-71-52/par-2
- art-71-56/par-3/item-2: 第七十一条の五十二第一項から第三項まで → 地方税法 第七十一条の五十二第三項 (Article 71-52, paragraph (3)), art-71-52/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-42#art-71-52/par-3
- art-71-56/par-4: 前二項 → 地方税法 第七十一条の五十六第二項 (Article 71-56, paragraph (2)), art-71-56/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-55#art-71-56/par-2
- art-71-56/par-4: 前二項 → 地方税法 第七十一条の五十六第三項 (Article 71-56, paragraph (3)), art-71-56/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-55#art-71-56/par-3
- art-71-56/par-4: 前条第七項 → 地方税法 第七十一条の五十五第七項 (Article 71-55, paragraph (7)), art-71-55/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-55#art-71-55/par-7
- art-71-56/par-5: 第一項 → 地方税法 第七十一条の五十六第一項 (Article 71-56, paragraph (1)), art-71-56/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-55#art-71-56/par-1
- art-71-56/par-5: 第二項 → 地方税法 第七十一条の五十六第二項 (Article 71-56, paragraph (2)), art-71-56/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-55#art-71-56/par-2
- art-71-57/par-1: 第七十一条の五十一第二項 → 地方税法 第七十一条の五十一第二項 (Article 71-51, paragraph (2)), art-71-51/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-42#art-71-51/par-2
- art-71-57/par-2: 前項 → 地方税法 第七十一条の五十七第一項 (Article 71-57, paragraph (1)), art-71-57/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-57#art-71-57/par-1
- art-71-57/par-3: 第一項 → 地方税法 第七十一条の五十七第一項 (Article 71-57, paragraph (1)), art-71-57/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-57#art-71-57/par-1
- art-71-57/par-4: 前項 → 地方税法 第七十一条の五十七第三項 (Article 71-57, paragraph (3)), art-71-57/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-57#art-71-57/par-3
- art-71-57/par-4: 第一項 → 地方税法 第七十一条の五十七第一項 (Article 71-57, paragraph (1)), art-71-57/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-57#art-71-57/par-1
- art-71-58/par-1: 第七十一条の五十二第一項から第三項まで → 地方税法 第七十一条の五十二第一項 (Article 71-52, paragraph (1)), art-71-52/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-42#art-71-52/par-1
- art-71-58/par-1: 第七十一条の五十二第一項から第三項まで → 地方税法 第七十一条の五十二第二項 (Article 71-52, paragraph (2)), art-71-52/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-42#art-71-52/par-2
- art-71-58/par-1: 第七十一条の五十二第一項から第三項まで → 地方税法 第七十一条の五十二第三項 (Article 71-52, paragraph (3)), art-71-52/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-42#art-71-52/par-3
- art-71-58/par-1: 第七十一条の五十三第一項 → 地方税法 第七十一条の五十三第一項 (Article 71-53, paragraph (1)), art-71-53/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-42#art-71-53/par-1
- art-71-58/par-2: 前項 → 地方税法 第七十一条の五十八第一項 (Article 71-58, paragraph (1)), art-71-58/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-57#art-71-58/par-1
- art-71-60/par-2: 前項 → 地方税法 第七十一条の六十第一項 (Article 71-60, paragraph (1)), art-71-60/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-57#art-71-60/par-1
- art-71-60/par-2: 同項第一号 → 地方税法 第七十一条の六十第一項第一号 (Article 71-60, paragraph (1), item (i)), art-71-60/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-57#art-71-60/par-1/item-1
- art-71-60/par-3: 第一項第一号 → 地方税法 第七十一条の六十第一項第一号 (Article 71-60, paragraph (1), item (i)), art-71-60/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-57#art-71-60/par-1/item-1
- art-71-60/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/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-6#art-13-2/par-1
- art-71-60/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/ja/bankruptcy-act/art-114/par-1/item-1 · https://japanlaw.org/l/416AC0000000075/art-114/par-1/item-1
- art-71-60/par-5: 第一項から第三項まで → 地方税法 第七十一条の六十第一項 (Article 71-60, paragraph (1)), art-71-60/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-57#art-71-60/par-1
- art-71-60/par-5: 第一項から第三項まで → 地方税法 第七十一条の六十第二項 (Article 71-60, paragraph (2)), art-71-60/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-57#art-71-60/par-2
- art-71-60/par-5: 第一項から第三項まで → 地方税法 第七十一条の六十第三項 (Article 71-60, paragraph (3)), art-71-60/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-57#art-71-60/par-3
- art-71-60/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-71-60/par-6: 前各項 → 地方税法 第七十一条の六十第一項 (Article 71-60, paragraph (1)), art-71-60/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-57#art-71-60/par-1
- art-71-60/par-6: 前各項 → 地方税法 第七十一条の六十第二項 (Article 71-60, paragraph (2)), art-71-60/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-57#art-71-60/par-2
- art-71-60/par-6: 前各項 → 地方税法 第七十一条の六十第三項 (Article 71-60, paragraph (3)), art-71-60/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-57#art-71-60/par-3
- art-71-60/par-6: 前各項 → 地方税法 第七十一条の六十第四項 (Article 71-60, paragraph (4)), art-71-60/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-57#art-71-60/par-4
- art-71-60/par-6: 前各項 → 地方税法 第七十一条の六十第五項 (Article 71-60, paragraph (5)), art-71-60/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-57#art-71-60/par-5
- art-71-60/par-7: 前各項 → 地方税法 第七十一条の六十第一項 (Article 71-60, paragraph (1)), art-71-60/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-57#art-71-60/par-1
- art-71-60/par-7: 前各項 → 地方税法 第七十一条の六十第二項 (Article 71-60, paragraph (2)), art-71-60/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-57#art-71-60/par-2
- art-71-60/par-7: 前各項 → 地方税法 第七十一条の六十第三項 (Article 71-60, paragraph (3)), art-71-60/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-57#art-71-60/par-3
- art-71-60/par-7: 前各項 → 地方税法 第七十一条の六十第四項 (Article 71-60, paragraph (4)), art-71-60/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-57#art-71-60/par-4
- art-71-60/par-7: 前各項 → 地方税法 第七十一条の六十第五項 (Article 71-60, paragraph (5)), art-71-60/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-57#art-71-60/par-5
- art-71-60/par-7: 前各項 → 地方税法 第七十一条の六十第六項 (Article 71-60, paragraph (6)), art-71-60/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-57#art-71-60/par-6
- art-71-61/par-2: 前項 → 地方税法 第七十一条の六十一第一項 (Article 71-61, paragraph (1)), art-71-61/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-57#art-71-61/par-1
- art-71-61/par-3: 前二項 → 地方税法 第七十一条の六十一第一項 (Article 71-61, paragraph (1)), art-71-61/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-57#art-71-61/par-1
- art-71-61/par-3: 前二項 → 地方税法 第七十一条の六十一第二項 (Article 71-61, paragraph (2)), art-71-61/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-57#art-71-61/par-2
- art-71-61/par-4: 前三項 → 地方税法 第七十一条の六十一第一項 (Article 71-61, paragraph (1)), art-71-61/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-57#art-71-61/par-1
- art-71-61/par-4: 前三項 → 地方税法 第七十一条の六十一第二項 (Article 71-61, paragraph (2)), art-71-61/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-57#art-71-61/par-2
- art-71-61/par-4: 前三項 → 地方税法 第七十一条の六十一第三項 (Article 71-61, paragraph (3)), art-71-61/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-57#art-71-61/par-3
- art-71-61/par-5: 前項 → 地方税法 第七十一条の六十一第四項 (Article 71-61, paragraph (4)), art-71-61/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-57#art-71-61/par-4
- art-71-62/par-1/item-1: 第七十一条の六十第六項 → 地方税法 第七十一条の六十第六項 (Article 71-60, paragraph (6)), art-71-60/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-57#art-71-60/par-6
- art-71-62/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-71-62/par-1/item-2: 第七十一条の六十第六項 → 地方税法 第七十一条の六十第六項 (Article 71-60, paragraph (6)), art-71-60/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-57#art-71-60/par-6
- art-71-62/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-71-62/par-1/item-2: 次号 → 地方税法 第七十一条の六十二第一項第三号 (Article 71-62, paragraph (1), item (iii)), art-71-62/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-57#art-71-62/par-1/item-3
- art-71-62/par-1/item-3: 第七十一条の六十第六項 → 地方税法 第七十一条の六十第六項 (Article 71-60, paragraph (6)), art-71-60/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-57#art-71-60/par-6
- art-71-62/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-71-62/par-2: 前項 → 地方税法 第七十一条の六十二第一項 (Article 71-62, paragraph (1)), art-71-62/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-57#art-71-62/par-1
- art-71-62/par-3: 前項 → 地方税法 第七十一条の六十二第二項 (Article 71-62, paragraph (2)), art-71-62/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-57#art-71-62/par-2
- art-71-63/par-1: 第七十一条の六十第六項 → 地方税法 第七十一条の六十第六項 (Article 71-60, paragraph (6)), art-71-60/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-57#art-71-60/par-6
- art-71-63/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-71-63/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
- art-71-67/par-1: この条 → 地方税法 第七十一条の六十七 (Article 71-67), art-71-67 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-57#art-71-67
- art-71-67/par-2: 前項 → 地方税法 第七十一条の六十七第一項 (Article 71-67, paragraph (1)), art-71-67/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-71-57#art-71-67/par-1
---
## Sources
- e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text as 令和六年法律第四号 leaves it, from 2027-01-01 (https://laws.e-gov.go.jp/law/325AC0000000226/20270101_506AC0000000004), 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, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T202151-031, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-036, 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-20261027T202151-036, 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, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T202151-046, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-051, 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-20261027T202151-051, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-056, 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-20261027T202151-056, 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, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T214204-021, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-022, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-023, 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-20261027T214204-026, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-027, 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-20261027T214204-030, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-031, 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-20261027T214204-031, 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-20261027T214204-033, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-034, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-035, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-036, 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-20261027T214204-036, 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-20261027T214204-041, 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-20261027T214204-041, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-042, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-043, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-044, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-045, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261028T042522-001, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation of amended wording, batch local-tax-act-amendments-20261027T202151-001, 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