# 地方税法 / Local Tax Act — 第四条 (Supplementary Provisions, Article 4) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-5021-26/art-4. 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: 第四条 (Supplementary Provisions, Article 4)（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） — address `suppl-5021-26/art-4` - 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-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-5021-26/art-4 - 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. --- ### 第四条（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） — Transitional Measures Concerning the Special Provisions for Tax Credits for Donations under Individual Municipal Inhabitant Tax Related to Novel Coronavirus Disease, etc. caption: machine translation, not official 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 **第一項** 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入場料金等払戻請求権の放棄と、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、三年新法附則第六十条第三項及び第四項の規定を適用することができる。 suppl-5021-26/art-4/par-1 · 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 Where a person liable for the income levy of municipal 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. that arose due to the cancellation, etc. of a designated event, 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 (3) and (4) of the Supplementary Provisions of the 2021 New Act may be applied, deeming that donation to be a waiver of the right to claim a refund of admission fees, etc., 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-4/par-1: 三年新法附則第六十条第三項 → 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-5021-26/art-4/par-1: 第四項 → 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 ## 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