# 地方税法 / Local Tax Act — 第三条 (Supplementary Provisions, Article 3) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-5021-26/art-3. 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: 第三条 (Supplementary Provisions, Article 3)（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） — address `suppl-5021-26/art-3` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-5021-26/art-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-5021-26/art-3 - 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. --- ### 第三条（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） — Transitional Measures Concerning the Special Provisions for Tax Credits for Donations under Individual Prefectural Inhabitant Tax Related to Novel Coronavirus Disease, etc. caption: machine translation, not official suppl-5021-26/art-3 · https://japanlaw.org/ja/local-tax-act/suppl-5021-26/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-5021-26/art-3 **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）第五条第四項に規定する指定行事（次条において「指定行事」という。）の同法第五条第一項に規定する中止等（次条において「中止等」という。）により生じた同項に規定する入場料金等払戻請求権（以下この条及び次条において「入場料金等払戻請求権」という。）の行使を令和二年二月一日から政令で定める日までの間にした場合において、当該入場料金等払戻請求権の行使による払戻しをした者に対して政令で定める期間内に当該払戻しを受けた金額以下の金額の寄附金の支出をしたときは、当該寄附金の支出を同項に規定する入場料金等払戻請求権の全部又は一部の放棄（次条において「入場料金等払戻請求権の放棄」という。）と、当該支出をした寄附金の額を当該放棄をした部分の入場料金等払戻請求権の価額とみなして、附則第一条第一号に掲げる規定による改正後の地方税法（次条において「三年新法」という。）附則第六十条第一項及び第二項の規定を適用することができる。 suppl-5021-26/art-3/par-1 · 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 Where a person liable for the income levy of prefectural inhabitant tax has exercised, during the period from February 1, 2020 to the date specified by Cabinet Order, the right to claim a refund of admission fees, etc. 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) that arose due to the cancellation, etc. prescribed in that paragraph (referred to as "cancellation, etc." in the following Article) of a designated event prescribed in Article 5, paragraph (4) of that Act (referred to as "designated event" in the following Article) (hereinafter in this Article and the following Article referred to as the "right to claim a refund of admission fees, etc."), and has made a donation, within the period specified by Cabinet Order, to the person who made the refund pursuant to the exercise of that right, in an amount not exceeding the amount refunded, the provisions of Article 60, paragraphs (1) and (2) of the Supplementary Provisions of the Local Tax Act as amended by the provisions listed in Article 1, item (i) of the Supplementary Provisions (referred to as the "2021 New Act" in the following Article) may be applied, deeming that donation to be a waiver of all or part of the right to claim a refund of admission fees, etc. prescribed in Article 5, paragraph (1) of that Act (referred to as the "waiver of the right to claim a refund of admission fees, etc." in the following Article), and deeming the amount of the donation made to be the value of the right to claim a refund of admission fees, etc. for the portion waived. machine translation, not official --- ## Cites - suppl-5021-26/art-3/par-1: 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）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-5021-26/art-3/par-1: 次条 → 地方税法 附則第四条 (Supplementary Provisions, Article 4), suppl-5021-26/art-4 — https://japanlaw.org/ja/local-tax-act/suppl-5021-26/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-5021-26/art-4 - suppl-5021-26/art-3/par-1: 同法第五条第一項 → e-Gov law 502AC0000000025, 第五条第一項 (Article 5, paragraph (1)), art-5/par-1 — not held in this collection - suppl-5021-26/art-3/par-1: この条 → 地方税法 附則第三条 (Supplementary Provisions, Article 3), suppl-5021-26/art-3 — https://japanlaw.org/ja/local-tax-act/suppl-5021-26/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-5021-26/art-3 - suppl-5021-26/art-3/par-1: 附則第一条第一号 → 地方税法 附則第一条第一項第一号 (Supplementary Provisions, Article 1, paragraph (1), item (i)), suppl-5021-26/art-1/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/suppl-5021-26/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-5021-26/art-1/par-1/item-1 - suppl-5021-26/art-3/par-1: 附則第六十条第一項 → 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-5021-26/art-3/par-1: 第二項 → 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 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 附則第一条第一項第一号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-5021-26/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-5021-26/art-1/par-1/item-1 - 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 --- ## 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-20261027T202151-356, 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