{"attached_files_info":null,"law_info":{"law_type":"MinisterialOrdinance","law_id":"431M60000008041","law_num":"平成三十一年総務省令第四十一号","law_num_era":"Heisei","law_num_year":31,"law_num_type":"MinisterialOrdinance","law_num_num":"041","promulgation_date":"2019-03-29"},"revision_info":{"law_revision_id":"431M60000008041_20220114_504M60000008001","law_type":"MinisterialOrdinance","law_title":"特別法人事業税及び特別法人事業譲与税に関する法律施行規則","law_title_kana":"とくべつほうじんじぎょうぜいおよびとくべつほうじんじぎょうじょうよぜいにかんするほうりつせこうきそく","abbrev":"","category":"地方財政","updated":"2024-07-21T12:39:01+09:00","amendment_promulgate_date":"2022-01-14","amendment_enforcement_date":"2022-01-14","amendment_enforcement_comment":null,"amendment_scheduled_enforcement_date":null,"amendment_law_id":"504M60000008001","amendment_law_title":"地方税法施行規則等の一部を改正する省令","amendment_law_title_kana":null,"amendment_law_num":"令和四年総務省令第一号","amendment_type":"3","repeal_status":"None","repeal_date":null,"remain_in_force":false,"mission":"New","current_revision_status":"CurrentEnforced"},"law_full_text":{"tag":"Law","attr":{"Era":"Heisei","Lang":"ja","LawType":"MinisterialOrdinance","Num":"041","Year":"31","PromulgateMonth":"03","PromulgateDay":"29"},"children":[{"tag":"LawNum","attr":{},"children":["平成三十一年総務省令第四十一号"]},{"tag":"LawBody","attr":{},"children":[{"tag":"LawTitle","attr":{"Kana":"とくべつほうじんじぎょうぜいおよびとくべつほうじんじぎょうじょうよぜいにかんするほうりつせこうきそく","Abbrev":"","AbbrevKana":""},"children":["特別法人事業税及び特別法人事業譲与税に関する法律施行規則"]},{"tag":"EnactStatement","attr":{},"children":["特別法人事業税及び特別法人事業譲与税に関する法律（平成三十一年法律第四号）第三十条、第三十二条及び第三十五条の規定に基づき、特別法人事業税及び特別法人事業譲与税に関する法律施行規則を次のように定める。"]},{"tag":"MainProvision","attr":{},"children":[{"tag":"Article","attr":{"Num":"1"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（法第三十条第一項第二号の人口）"]},{"tag":"ArticleTitle","attr":{},"children":["第一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["特別法人事業税及び特別法人事業譲与税に関する法律（以下「法」という。）第三十条第一項第二号に規定する最近の国勢調査の結果による人口は、国勢調査令（昭和五十五年政令第九十八号）によって調査した令和二年十月一日現在における人口の確定数とする。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、当該人口の確定数が官報で公示された後において地方自治法施行令（昭和二十二年政令第十六号）第百七十六条第一項の規定に基づいて都道府県知事が当該都道府県の人口を告示したときは、その人口とする。"]}]}]}]},{"tag":"Article","attr":{"Num":"2"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（法第三十条第二項第二号イの算定方法）"]},{"tag":"ArticleTitle","attr":{},"children":["第二条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法第三十条第二項第二号イに規定する当該年度において譲与すべき特別法人事業譲与税の総額の見込額として総務省令で定めるところにより算定した額は、当該年度の地方財政計画（地方交付税法（昭和二十五年法律第二百十一号）第七条に規定する地方団体の歳入歳出総額の見込額に関する書類をいう。）に記載された特別法人事業譲与税の収入見込額とする。"]}]}]}]},{"tag":"Article","attr":{"Num":"3"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（譲与すべき額の算定に錯誤があった場合の措置）"]},{"tag":"ArticleTitle","attr":{},"children":["第三条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["特別法人事業譲与税を都道府県に譲与した後において、その譲与額の算定に錯誤があったため、譲与した額を増加し、又は減少する必要が生じたときは、当該錯誤があったことを発見した日以後に到来する譲与時期のうち総務大臣が定める譲与時期において、当該都道府県に譲与すべき額に当該錯誤に係る額を加算し、又は当該譲与すべき額から当該錯誤に係る額を減額するものとする。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項の場合においては、同項の譲与時期において各都道府県に譲与する額は、法第三十一条第四項の規定によって当該譲与時期に譲与すべき額から前項の加算すべき額を減額し、及びこれに同項の減額すべき額を加算して得た額を当該譲与時期に譲与する法第三十一条第四項の譲与額として算定した各都道府県に譲与すべき額に相当する額に前項の加算すべき額を加算し、又は当該譲与すべき額に相当する額から当該減額すべき額を減額して得た額とするものとする。"]}]}]}]}]},{"tag":"SupplProvision","attr":{"Extract":"true"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Article","attr":{"Num":"1"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（施行期日等）"]},{"tag":"ArticleTitle","attr":{},"children":["第一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この省令は、平成三十一年十月一日から施行し、平成三十二年五月の譲与時期以後に譲与する特別法人事業譲与税について適用する。"]}]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"令和四年一月一四日総務省令第一号","Extract":"true"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Article","attr":{"Num":"1"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（施行期日）"]},{"tag":"ArticleTitle","attr":{},"children":["第一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag"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