# 地方税法 / Local Tax Act — 第六十一条 (Supplementary Provisions, Article 61) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-61. 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: 第六十一条 (Supplementary Provisions, Article 61)（新型コロナウイルス感染症等に係る住宅借入金等特別税額控除の特例） — address `suppl-3251-226/art-61` - 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-61 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-61 - 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. --- ### 第六十一条（新型コロナウイルス感染症等に係る住宅借入金等特別税額控除の特例） — Special Provisions on Special Tax Credit for Housing Loans, etc. Relating to the Novel Coronavirus Disease, etc. caption: machine translation, not official 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 **第一項** 道府県民税の所得割の納税義務者が前年分の所得税につき新型コロナウイルス感染症特例法第六条の二第一項の規定の適用を受けた場合における附則第五条の四第三項及び第四十五条第三項の規定の適用については、これらの規定中「令和三年」とあるのは、「令和四年」とする。 suppl-3251-226/art-61/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-61/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-61/par-1 Where a person liable for the income levy of prefectural inhabitant tax has been subject to the provisions of Article 6-2, paragraph (1) of the Novel Coronavirus Special Provisions Act with respect to income tax for the previous year, with regard to the application of Article 5-4, paragraph (3) and Article 45, paragraph (3) of the Supplementary Provisions, in those provisions, "2021" is deemed to be replaced with "2022". machine translation, not official **第二項** 市町村民税の所得割の納税義務者が前年分の所得税につき新型コロナウイルス感染症特例法第六条の二第一項の規定の適用を受けた場合における附則第五条の四第七項及び第四十五条第六項の規定の適用については、これらの規定中「令和三年」とあるのは、「令和四年」とする。 suppl-3251-226/art-61/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-61/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-61/par-2 Where a person liable for the income levy of municipal inhabitant tax has been subject to the provisions of Article 6-2, paragraph (1) of the Novel Coronavirus Special Provisions Act with respect to income tax for the previous year, with regard to the application of Article 5-4, paragraph (7) and Article 45, paragraph (6) of the Supplementary Provisions, in those provisions, "2021" is deemed to be replaced with "2022". machine translation, not official --- ## Cites - suppl-3251-226/art-61/par-1: 新型コロナウイルス感染症特例法第六条の二第一項 → e-Gov law 502AC0000000025, 第六条の二第一項 (Article 6-2, paragraph (1)), art-6-2/par-1 — not held in this collection - suppl-3251-226/art-61/par-1: 附則第五条の四第三項 → 地方税法 附則第五条の四第三項 (Supplementary Provisions, Article 5-4, paragraph (3)), suppl-3251-226/art-5-4/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-4/par-3 - suppl-3251-226/art-61/par-1: 第四十五条第三項 → 地方税法 附則第四十五条第三項 (Supplementary Provisions, Article 45, paragraph (3)), suppl-3251-226/art-45/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-45/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-45/par-3 - suppl-3251-226/art-61/par-2: 新型コロナウイルス感染症特例法第六条の二第一項 → e-Gov law 502AC0000000025, 第六条の二第一項 (Article 6-2, paragraph (1)), art-6-2/par-1 — not held in this collection - suppl-3251-226/art-61/par-2: 附則第五条の四第七項 → 地方税法 附則第五条の四第七項 (Supplementary Provisions, Article 5-4, paragraph (7)), suppl-3251-226/art-5-4/par-7 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5-4/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-4/par-7 - suppl-3251-226/art-61/par-2: 第四十五条第六項 → 地方税法 附則第四十五条第六項 (Supplementary Provisions, Article 45, paragraph (6)), suppl-3251-226/art-45/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-45/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-45/par-6 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 地方税法 附則第三条の三第一項（個人の道府県民税及び市町村民税の所得割の非課税の範囲等） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-3-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-3/par-1 - 地方税法 附則第六十条第一項（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 附則第三条第七項（道府県民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5041-1/art-3/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-3/par-7 - 地方税法 附則第十条第七項（市町村民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5041-1/art-10/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-10/par-7 --- ## 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