# 地方税法 / Local Tax Act — 第七条の二 (Supplementary Provisions, Article 7-2) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-7-2. 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: 第七条の二 (Supplementary Provisions, Article 7-2) — address `suppl-3251-226/art-7-2` - 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-7-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-7-2 - 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. --- ### 第七条の二 suppl-3251-226/art-7-2 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-7-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-7-2 **第一項** 道府県は、当分の間、所得割の納税義務者が前年中に第三十七条の二第二項に規定する特例控除対象寄附金を支出し、かつ、当該納税義務者について前条第五項の規定による申告特例通知書の送付があつた場合には、申告特例控除額を当該納税義務者の第三十七条の二第一項及び第十一項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。 suppl-3251-226/art-7-2/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-7-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-7-2/par-1 A prefecture is, for the time being, if a person liable for the income levy has made a donation eligible for the special deduction prescribed in Article 37-2, paragraph (2) during the previous year and a special filing notice has been sent for that person pursuant to paragraph (5) of the preceding Article, to deduct the amount of special filing deduction from the amount of the income levy of that person calculated by applying Article 37-2, paragraphs (1) and (11). machine translation, not official **第二項** 前項の申告特例控除額は、第三十七条の二第十一項に規定する特例控除額に、次の表の上欄に掲げる第三十五条第二項に規定する課税総所得金額から第三十七条第一号イに掲げる金額と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。）との合計額を控除した金額の区分に応じ、それぞれ同表の下欄に掲げる割合を乗じて得た金額とする。 百九十五万円以下の金額 八十五分の五 百九十五万円を超え三百三十万円以下の金額 八十分の十 三百三十万円を超え六百九十五万円以下の金額 七十分の二十 六百九十五万円を超え九百万円以下の金額 六十七分の二十三 九百万円を超える金額 五十七分の三十三 suppl-3251-226/art-7-2/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-7-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-7-2/par-2 The amount of special filing deduction under the preceding paragraph is the amount obtained by multiplying the amount of special deduction prescribed in Article 37-2, paragraph (11) by the proportion set forth in the right-hand column of the following table that corresponds to the category of the amount set forth in the left-hand column of that table, being the amount obtained by deducting from the taxable gross income prescribed in Article 35, paragraph (2) the sum of the amount set forth in Article 37, item (i), (a) 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 income tax for the previous year (where Article 41-16-2, paragraph (1) of the Act on Special Measures Concerning Taxation applies, the amount after that application) (where the amount so deducted is less than zero, zero). Amount not exceeding 1,950,000 yen 5/85 Amount exceeding 1,950,000 yen but not exceeding 3,300,000 yen 10/80 Amount exceeding 3,300,000 yen but not exceeding 6,950,000 yen 20/70 Amount exceeding 6,950,000 yen but not exceeding 9,000,000 yen 23/67 Amount exceeding 9,000,000 yen 33/57 machine translation, not official **第三項** 第一項の規定の適用がある場合における第十七条の五第三項の規定の適用については、同項中「三年」とあるのは、「五年」とする。 suppl-3251-226/art-7-2/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-7-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-7-2/par-3 In the case where paragraph (1) applies, with respect to the application of Article 17-5, paragraph (3), "three years" in that paragraph is deemed to be replaced with "five years". machine translation, not official **第四項** 市町村は、当分の間、所得割の納税義務者が前年中に第三百十四条の七第二項に規定する特例控除対象寄附金を支出し、かつ、当該納税義務者について前条第十二項の規定による申告特例通知書の送付があつた場合には、申告特例控除額を当該納税義務者の第三百十四条の七第一項及び第十一項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。 suppl-3251-226/art-7-2/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-7-2/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-7-2/par-4 A municipality is, for the time being, if a person liable for the income levy has made a donation eligible for the special deduction prescribed in Article 314-7, paragraph (2) during the previous year and a special filing notice has been sent for that person pursuant to paragraph (12) of the preceding Article, to deduct the amount of special filing deduction from the amount of the income levy of that person calculated by applying Article 314-7, paragraphs (1) and (11). machine translation, not official **第五項** 前項の申告特例控除額は、第三百十四条の七第十一項に規定する特例控除額に、次の表の上欄に掲げる第三百十四条の三第二項に規定する課税総所得金額から第三百十四条の六第一号イに掲げる金額と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。）との合計額を控除した金額の区分に応じ、それぞれ同表の下欄に掲げる割合を乗じて得た金額とする。 百九十五万円以下の金額 八十五分の五 百九十五万円を超え三百三十万円以下の金額 八十分の十 三百三十万円を超え六百九十五万円以下の金額 七十分の二十 六百九十五万円を超え九百万円以下の金額 六十七分の二十三 九百万円を超える金額 五十七分の三十三 suppl-3251-226/art-7-2/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-7-2/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-7-2/par-5 The amount of special filing deduction under the preceding paragraph is the amount obtained by multiplying the amount of special deduction prescribed in Article 314-7, paragraph (11) by the proportion set forth in the right-hand column of the following table that corresponds to the category of the amount set forth in the left-hand column of that table, being the amount obtained by deducting from the taxable gross income prescribed in Article 314-3, paragraph (2) the sum of the amount set forth in Article 314-6, item (i), (a) 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 income tax for the previous year (where Article 41-16-2, paragraph (1) of the Act on Special Measures Concerning Taxation applies, the amount after that application) (where the amount so deducted is less than zero, zero). Amount not exceeding 1,950,000 yen 5/85 Amount exceeding 1,950,000 yen but not exceeding 3,300,000 yen 10/80 Amount exceeding 3,300,000 yen but not exceeding 6,950,000 yen 20/70 Amount exceeding 6,950,000 yen but not exceeding 9,000,000 yen 23/67 Amount exceeding 9,000,000 yen 33/57 machine translation, not official **第六項** 第四項の規定の適用がある場合における第十七条の五第三項の規定の適用については、同項中「三年」とあるのは、「五年」とする。 suppl-3251-226/art-7-2/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-7-2/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-7-2/par-6 In the case where paragraph (4) applies, with respect to the application of Article 17-5, paragraph (3), "three years" in that paragraph is deemed to be replaced with "five years". machine translation, not official --- ## Cites - suppl-3251-226/art-7-2/par-1: 前条第五項 → 地方税法 附則第七条第五項 (Supplementary Provisions, Article 7, paragraph (5)), suppl-3251-226/art-7/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-7/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-7/par-5 - suppl-3251-226/art-7-2/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/art-37-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-37-2/par-1 - suppl-3251-226/art-7-2/par-2: 前項 → 地方税法 附則第七条の二第一項 (Supplementary Provisions, Article 7-2, paragraph (1)), suppl-3251-226/art-7-2/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-7-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-7-2/par-1 - suppl-3251-226/art-7-2/par-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/art-35/par-2 · https://japanlaw.org/l/325AC0000000226/art-35/par-2 - suppl-3251-226/art-7-2/par-2: 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/art-37/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-37/par-1/item-1 - suppl-3251-226/art-7-2/par-2: 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 - suppl-3251-226/art-7-2/par-2: 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 - suppl-3251-226/art-7-2/par-3: 第一項 → 地方税法 附則第七条の二第一項 (Supplementary Provisions, Article 7-2, paragraph (1)), suppl-3251-226/art-7-2/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-7-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-7-2/par-1 - suppl-3251-226/art-7-2/par-3: 第十七条の五第三項 → 地方税法 第十七条の五第三項 (Article 17-5, paragraph (3)), art-17-5/par-3 — https://japanlaw.org/ja/local-tax-act/art-17-5/par-3 · https://japanlaw.org/l/325AC0000000226/art-17-5/par-3 - suppl-3251-226/art-7-2/par-4: 前条第十二項 → 地方税法 附則第七条第十二項 (Supplementary Provisions, Article 7, paragraph (12)), suppl-3251-226/art-7/par-12 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-7/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-7/par-12 - suppl-3251-226/art-7-2/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 - suppl-3251-226/art-7-2/par-5: 前項 → 地方税法 附則第七条の二第四項 (Supplementary Provisions, Article 7-2, paragraph (4)), suppl-3251-226/art-7-2/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-7-2/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-7-2/par-4 - suppl-3251-226/art-7-2/par-5: 第三百十四条の三第二項 → 地方税法 第三百十四条の三第二項 (Article 314-3, paragraph (2)), art-314-3/par-2 — https://japanlaw.org/ja/local-tax-act/art-314-3/par-2 · https://japanlaw.org/l/325AC0000000226/art-314-3/par-2 - suppl-3251-226/art-7-2/par-5: 第三百十四条の六第一号 → 地方税法 第三百十四条の六第一項第一号 (Article 314-6, paragraph (1), item (i)), art-314-6/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-314-6/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-314-6/par-1/item-1 - suppl-3251-226/art-7-2/par-5: 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 - suppl-3251-226/art-7-2/par-5: 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 - suppl-3251-226/art-7-2/par-6: 第四項 → 地方税法 附則第七条の二第四項 (Supplementary Provisions, Article 7-2, paragraph (4)), suppl-3251-226/art-7-2/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-7-2/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-7-2/par-4 - suppl-3251-226/art-7-2/par-6: 第十七条の五第三項 → 地方税法 第十七条の五第三項 (Article 17-5, paragraph (3)), art-17-5/par-3 — https://japanlaw.org/ja/local-tax-act/art-17-5/par-3 · https://japanlaw.org/l/325AC0000000226/art-17-5/par-3 ## Cited by 19 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 附則第五条の八第一項（令和六年度分の個人の道府県民税及び市町村民税の特別税額控除） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-8/par-1 - 地方税法 附則第五条の八第二項第一号（令和六年度分の個人の道府県民税及び市町村民税の特別税額控除） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5-8/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-8/par-2/item-1 - 地方税法 附則第五条の八第二項第二号（令和六年度分の個人の道府県民税及び市町村民税の特別税額控除） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5-8/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-8/par-2/item-2 - 地方税法 附則第五条の八第四項（令和六年度分の個人の道府県民税及び市町村民税の特別税額控除） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5-8/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-8/par-4 - 地方税法 附則第五条の十二第一項（令和七年度分の個人の道府県民税及び市町村民税の特別税額控除） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-12/par-1 - 地方税法 附則第五条の十二第二項第一号（令和七年度分の個人の道府県民税及び市町村民税の特別税額控除） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5-12/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-12/par-2/item-1 - 地方税法 附則第五条の十二第二項第二号（令和七年度分の個人の道府県民税及び市町村民税の特別税額控除） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5-12/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-12/par-2/item-2 - 地方税法 附則第五条の十二第三項（令和七年度分の個人の道府県民税及び市町村民税の特別税額控除） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5-12/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-12/par-3 - 地方税法 附則第七条の二第二項 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-7-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-7-2/par-2 - 地方税法 附則第七条の二第三項 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-7-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-7-2/par-3 - 地方税法 附則第七条の二第五項 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-7-2/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-7-2/par-5 - 地方税法 附則第七条の二第六項 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-7-2/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-7-2/par-6 - 地方税法 附則第七条の三第一項 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-7-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-7-3/par-1 - 地方税法 附則第七条の三第二項 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-7-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-7-3/par-2 - 地方税法 附則第六条第六項（道府県民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-6/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-6/par-6 - 地方税法 附則第十五条第五項（市町村民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-15/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-15/par-5 - 地方税法 附則第二条第三項（道府県民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4311-2/art-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-2/par-3 - 地方税法 附則第十三条第三項（市町村民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4311-2/art-13/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-13/par-3 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), retrieved 2026-10-27 - Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-193, 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