# 地方税法 / Local Tax Act — 第六十条 (Supplementary Provisions, Article 60) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-60. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号 - English title "Local Tax Act": Ministry of Justice translation database, which lists the title - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第六十条 (Supplementary Provisions, Article 60)（新型コロナウイルス感染症等に係る寄附金税額控除の特例） — address `suppl-3251-226/art-60` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-60 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-60 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第六十条（新型コロナウイルス感染症等に係る寄附金税額控除の特例） — Special Provisions on Tax Credit for Donations Relating to the Novel Coronavirus Disease, etc. caption: machine translation, not official suppl-3251-226/art-60 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-60 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-60 **第一項** 道府県民税の所得割の納税義務者が、新型コロナウイルス感染症等の影響に対応するための国税関係法律の臨時特例に関する法律（令和二年法律第二十五号。次条において「新型コロナウイルス感染症特例法」という。）第五条第四項に規定する指定行事（第三項において「指定行事」という。）の同条第一項に規定する中止等（第三項において「中止等」という。）により生じた同条第一項に規定する入場料金等払戻請求権（次項から第四項までにおいて「入場料金等払戻請求権」という。）の全部又は一部の放棄のうち住民の福祉の増進に寄与するものとして当該道府県の条例で定めるもの（次項において「道府県払戻請求権放棄」という。）を同条第一項に規定する指定期間（次項から第四項までにおいて「指定期間」という。）内にした場合には、当該納税義務者がその放棄をした日の属する年中に道府県放棄払戻請求権相当額の第三十七条の二第一項第三号に掲げる寄附金を支出したものとみなして、道府県民税に関する規定を適用する。 suppl-3251-226/art-60/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-60/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-60/par-1 Where a person liable for the income levy of prefectural inhabitant tax has, within the designated period prescribed in Article 5, paragraph (1) of the Act on Temporary Special Provisions for Acts concerning National Taxes to Respond to the Impact of Novel Coronavirus Disease, etc. (Act No. 25 of 2020; referred to as the "Novel Coronavirus Special Provisions Act" in the following Article) (referred to as the "designated period" in paragraph (2) through paragraph (4)), waived all or part of the right to claim a refund of admission fees, etc. prescribed in paragraph (1) of that Article (referred to as the "right to claim a refund of admission fees, etc." in paragraph (2) through paragraph (4)) that arose from the cancellation, etc. prescribed in paragraph (1) of that Article (referred to as the "cancellation, etc." in paragraph (3)) of a designated event prescribed in paragraph (4) of that Article (referred to as a "designated event" in paragraph (3)), being a waiver specified by the Prefectural Ordinance of the prefecture as contributing to the promotion of the welfare of residents (referred to as the "prefecture-designated waiver of a refund claim" in paragraph (2)), the provisions on prefectural inhabitant tax apply, deeming that the person liable for tax has paid, in the year that includes the day on which the person made the waiver, the donation listed in Article 37-2, paragraph (1), item (iii) in the amount equivalent to the waived refund claim for a prefecture. machine translation, not official **第二項** 前項に規定する道府県放棄払戻請求権相当額とは、同項の納税義務者がその年の指定期間内において道府県払戻請求権放棄をした部分の入場料金等払戻請求権の価額に相当する金額（第三十七条の二第一項各号に掲げる寄附金の額及びその放棄をした者に特別の利益が及ぶと認められるものの金額を除く。）の合計額（当該合計額が二十万円を超える場合には、二十万円）をいう。 suppl-3251-226/art-60/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-60/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-60/par-2 The amount equivalent to the waived refund claim for a prefecture referred to in the preceding paragraph means the total of the amounts equivalent to the value of the portion of the right to claim a refund of admission fees, etc. for which the person liable for tax referred to in that paragraph made a prefecture-designated waiver of a refund claim within the designated period of that year (excluding the amount of the donations listed in the items of Article 37-2, paragraph (1) and the amount of any donation found to confer a special benefit on the person who made the waiver) (where that total exceeds 200,000 yen, 200,000 yen). machine translation, not official **第三項** 市町村民税の所得割の納税義務者が、指定行事の中止等により生じた入場料金等払戻請求権の全部又は一部の放棄のうち住民の福祉の増進に寄与するものとして当該市町村の条例で定めるもの（次項において「市町村払戻請求権放棄」という。）を指定期間内にした場合には、当該納税義務者がその放棄をした日の属する年中に市町村放棄払戻請求権相当額の第三百十四条の七第一項第三号に掲げる寄附金を支出したものとみなして、市町村民税に関する規定を適用する。 suppl-3251-226/art-60/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-60/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-60/par-3 Where a person liable for the income levy of municipal inhabitant tax has, within the designated period, waived all or part of the right to claim a refund of admission fees, etc. that arose from the cancellation, etc. of a designated event, being a waiver specified by the Municipal Ordinance of the municipality as contributing to the promotion of the welfare of residents (referred to as the "waiver of a refund right for a municipality" in the following paragraph), the provisions on municipal inhabitant tax apply, deeming that the person liable for tax has paid, in the year that includes the day on which the person made the waiver, the donation listed in Article 314-7, paragraph (1), item (iii) in the amount equivalent to the waived refund right for a municipality. machine translation, not official **第四項** 前項に規定する市町村放棄払戻請求権相当額とは、同項の納税義務者がその年の指定期間内において市町村払戻請求権放棄をした部分の入場料金等払戻請求権の価額に相当する金額（第三百十四条の七第一項各号に掲げる寄附金の額及びその放棄をした者に特別の利益が及ぶと認められるものの金額を除く。）の合計額（当該合計額が二十万円を超える場合には、二十万円）をいう。 suppl-3251-226/art-60/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-60/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-60/par-4 The amount equivalent to the waived refund right for a municipality referred to in the preceding paragraph means the total of the amounts equivalent to the value of the portion of the right to claim a refund of admission fees, etc. for which the person liable for tax referred to in that paragraph made a waiver of a refund right for a municipality within the designated period of that year (excluding the amount of the donations listed in the items of Article 314-7, paragraph (1) and the amount of any donation found to confer a special benefit on the person who made the waiver) (where that total exceeds 200,000 yen, 200,000 yen). machine translation, not official --- ## Cites - suppl-3251-226/art-60/par-1: 次条 → 地方税法 附則第六十一条 (Supplementary Provisions, Article 61), suppl-3251-226/art-61 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-61 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-61 - suppl-3251-226/art-60/par-1: 第五条第四項 → e-Gov law 502AC0000000025, 第五条第四項 (Article 5, paragraph (4)), art-5/par-4 — not held in this collection - suppl-3251-226/art-60/par-1: 第三項 → 地方税法 附則第六十条第三項 (Supplementary Provisions, Article 60, paragraph (3)), suppl-3251-226/art-60/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-60/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-60/par-3 - suppl-3251-226/art-60/par-1: 同条第一項 → e-Gov law 502AC0000000025, 第五条第一項 (Article 5, paragraph (1)), art-5/par-1 — not held in this collection - suppl-3251-226/art-60/par-1: 次項から第四項まで → 地方税法 附則第六十条第二項 (Supplementary Provisions, Article 60, paragraph (2)), suppl-3251-226/art-60/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-60/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-60/par-2 - suppl-3251-226/art-60/par-1: 次項から第四項まで → 地方税法 附則第六十条第四項 (Supplementary Provisions, Article 60, paragraph (4)), suppl-3251-226/art-60/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-60/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-60/par-4 - suppl-3251-226/art-60/par-1: 第三十七条の二第一項第三号 → 地方税法 第三十七条の二第一項第三号 (Article 37-2, paragraph (1), item (iii)), art-37-2/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/art-37-2/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-37-2/par-1/item-3 - suppl-3251-226/art-60/par-2: 前項 → 地方税法 附則第六十条第一項 (Supplementary Provisions, Article 60, paragraph (1)), suppl-3251-226/art-60/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-60/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-60/par-1 - suppl-3251-226/art-60/par-2: 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/art-37-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-37-2/par-1 - suppl-3251-226/art-60/par-3: 次項 → 地方税法 附則第六十条第四項 (Supplementary Provisions, Article 60, paragraph (4)), suppl-3251-226/art-60/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-60/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-60/par-4 - suppl-3251-226/art-60/par-3: 第三百十四条の七第一項第三号 → 地方税法 第三百十四条の七第一項第三号 (Article 314-7, paragraph (1), item (iii)), art-314-7/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/art-314-7/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-314-7/par-1/item-3 - suppl-3251-226/art-60/par-4: 前項 → 地方税法 附則第六十条第三項 (Supplementary Provisions, Article 60, paragraph (3)), suppl-3251-226/art-60/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-60/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-60/par-3 - suppl-3251-226/art-60/par-4: 第三百十四条の七第一項 → 地方税法 第三百十四条の七第一項 (Article 314-7, paragraph (1)), art-314-7/par-1 — https://japanlaw.org/ja/local-tax-act/art-314-7/par-1 · https://japanlaw.org/l/325AC0000000226/art-314-7/par-1 ## Cited by 6 provisions cite this one. No official source publishes this direction. - 地方税法 附則第六十条第一項（新型コロナウイルス感染症等に係る寄附金税額控除の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-60/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-60/par-1 - 地方税法 附則第六十条第二項（新型コロナウイルス感染症等に係る寄附金税額控除の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-60/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-60/par-2 - 地方税法 附則第六十条第三項（新型コロナウイルス感染症等に係る寄附金税額控除の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-60/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-60/par-3 - 地方税法 附則第六十条第四項（新型コロナウイルス感染症等に係る寄附金税額控除の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-60/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-60/par-4 - 地方税法 附則第三条第一項（新型コロナウイルス感染症等に係る個人の道府県民税の寄附金税額控除の特例に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5021-26/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5021-26/art-3/par-1 - 地方税法 附則第四条第一項（新型コロナウイルス感染症等に係る個人の市町村民税の寄附金税額控除の特例に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5021-26/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5021-26/art-4/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), retrieved 2026-10-27 - Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-227, 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