Local Tax Act

• ChangedSupplementary Provisions, Article 5-5, paragraph (1)Every wording See the words it replaces

  Where a person liable for the income levy of prefectural inhabitant tax who receives the application of Article 37-2 falls under the cases listed in Article 37-2, paragraph (11), item (ii) or (iii), or does not have the taxable gross income, taxable retirement income and taxable timber income prescribed in Article 35, paragraph (2), and receives the application of Article 33-2, paragraph (1) of the Supplementary Provisions, Article 33-3, paragraph (1) of the Supplementary Provisions, Article 34, paragraph (1) of the Supplementary Provisions, Article 35, paragraph (1) of the Supplementary Provisions, Article 35-2, paragraph (1) of the Supplementary Provisions, Article 35-2-2, paragraph (1) of the Supplementary Provisions or Article 35-4, paragraph (1) of the Supplementary Provisions with respect to the income of that person liable for tax for the previous year, the amount of special deduction prescribed in Article 37-2, paragraph (11) is, notwithstanding items (ii) and (iii) of that paragraph, the amount equivalent to two-fifths (one-fifth where that person liable for tax has an address within the area of a designated city) of the amount obtained by multiplying the portion exceeding 2,000 yen of the total amount of donations eligible for the special deduction prescribed in paragraph (2) of that Article that were paid by that person liable for tax in the previous year by the ratio provided in each of the following items according to the classification of cases listed in those items (the lowest of the ratios provided in those items, where two or more of the cases listed in those items apply) (where that ; provided, however, that where that equivalent amount exceeds the lower of the amount equivalent to 20 percent of the amount of the income levy of that person liable for tax when Article 35 and Article 37 are applied, the amount equivalent to that 20 percent) and 772,000 yen (386,000 yen where that person liable for tax has an address within the area of a designated city), it is that lower amount.

  第三十七条の二の規定の適用を受ける道府県民税の所得割の納税義務者が、同条第十一項第二号若しくは第三号に掲げる場合に該当する場合又は第三十五条第二項に規定する課税総所得金額、課税退職所得金額及び課税山林所得金額を有しない場合であつて、当該納税義務者の前年中の所得について、附則第三十三条の二第一項、附則第三十三条の三第一項、附則第三十四条第一項、附則第三十五条第一項、附則第三十五条の二第一項、附則第三十五条の二の二第一項又は附則第三十五条の四第一項の規定の適用を受けるときは、第三十七条の二第十一項に規定する特例控除額は、同項第二号及び第三号の規定にかかわらず、当該納税義務者が前年中に支出した同条第二項に規定する特例控除対象寄附金の額の合計額のうち二千円を超える金額に、次の各号に掲げる場合の区分に応じ、当該各号に定める割合（当該各号に掲げる場合の二以上に該当するときは、当該各号に定める割合のうち最も低い割合）を乗じて得た金額の五分の二（当該納税義務者が指定都市の区域内に住所を有する場合には、五分の一）に相当する金額（当該とする。ただし、当該相当する金額が当該納税義務者の第三十五条及び第三十七条の規定を適用した場合の所得割の額の百分の二十に相当する金額を超えるときは、当該百分の二十に相当する金額）と七十七万二千円（当該納税義務者が指定都市の区域内に住所を有する場合には、三十八万六千円）とのいずれか低い金額を超えるときは、当該いずれか低い金額とする。

  Act No. 2 of 2026 changes it again, on a date not yet set.

• ChangedSupplementary Provisions, Article 5-5, paragraph (2)Every wording See the words it replaces

  Where a person liable for the income levy of municipal inhabitant tax who receives the application of Article 314-7 falls under the cases listed in Article 314-7, paragraph (11), item (ii) or (iii), or does not have the taxable gross income, taxable retirement income and taxable timber income prescribed in Article 314-3, paragraph (2), and receives the application of Article 33-2, paragraph (5) of the Supplementary Provisions, Article 33-3, paragraph (5) of the Supplementary Provisions, Article 34, paragraph (4) of the Supplementary Provisions, Article 35, paragraph (5) of the Supplementary Provisions, Article 35-2, paragraph (5) of the Supplementary Provisions, Article 35-2-2, paragraph (5) of the Supplementary Provisions or Article 35-4, paragraph (4) of the Supplementary Provisions with respect to the income of that person liable for tax for the previous year, the amount of special deduction prescribed in Article 314-7, paragraph (11) is, notwithstanding items (ii) and (iii) of that paragraph, the amount equivalent to three-fifths (four-fifths where that person liable for tax has an address within the area of a designated city) of the amount obtained by multiplying the portion exceeding 2,000 yen of the total amount of donations eligible for the special deduction prescribed in paragraph (2) of that Article that were paid by that person liable for tax in the previous year by the ratio provided in each of the following items according to the classification of cases listed in those items (the lowest of the ratios provided in those items, where two or more of the cases listed in those items apply) (where that ; provided, however, that where that equivalent amount exceeds the lower of the amount equivalent to 20 percent of the amount of the income levy of that person liable for tax when Article 314-3 and Article 314-6 are applied, the amount equivalent to that 20 percent) and 1,158,000 yen (1,544,000 yen where that person liable for tax has an address within the area of a designated city), it is that lower amount.

  第三百十四条の七の規定の適用を受ける市町村民税の所得割の納税義務者が、同条第十一項第二号若しくは第三号に掲げる場合に該当する場合又は第三百十四条の三第二項に規定する課税総所得金額、課税退職所得金額及び課税山林所得金額を有しない場合であつて、当該納税義務者の前年中の所得について、附則第三十三条の二第五項、附則第三十三条の三第五項、附則第三十四条第四項、附則第三十五条第五項、附則第三十五条の二第五項、附則第三十五条の二の二第五項又は附則第三十五条の四第四項の規定の適用を受けるときは、第三百十四条の七第十一項に規定する特例控除額は、同項第二号及び第三号の規定にかかわらず、当該納税義務者が前年中に支出した同条第二項に規定する特例控除対象寄附金の額の合計額のうち二千円を超える金額に、次の各号に掲げる場合の区分に応じ、当該各号に定める割合（当該各号に掲げる場合の二以上に該当するときは、当該各号に定める割合のうち最も低い割合）を乗じて得た金額の五分の三（当該納税義務者が指定都市の区域内に住所を有する場合には、五分の四）に相当する金額（当該とする。ただし、当該相当する金額が当該納税義務者の第三百十四条の三及び第三百十四条の六の規定を適用した場合の所得割の額の百分の二十に相当する金額を超えるときは、当該百分の二十に相当する金額）と百十五万八千円（当該納税義務者が指定都市の区域内に住所を有する場合には、百五十四万四千円）とのいずれか低い金額を超えるときは、当該いずれか低い金額とする。

  Act No. 2 of 2026 changes it again, on a date not yet set.

• AddedSupplementary Provisions, Article 33-2-2, paragraph (1)

  Where, with respect to an individual who opens a tax-exempt account prescribed in Article 37-14, paragraph (5), item (i) of the Act on Special Measures Concerning Taxation (hereinafter in this paragraph, Article 35-3-2 of the Supplementary Provisions and Article 35-3-3, paragraph (1) of the Supplementary Provisions referred to as a "tax-exempt account") and a specified taxable minor's account prescribed in Article 37-14, paragraph (5), item (ix) of that Act (hereinafter in this paragraph, Article 35-3-2 of the Supplementary Provisions and Article 35-3-3, paragraph (1) of the Supplementary Provisions referred to as a "specified taxable minor's account"), an event of non-performance of contract, etc. prescribed in Article 37-14, paragraph (6) of that Act (hereinafter in this paragraph, Article 35-3-2 of the Supplementary Provisions and Article 35-3-3, paragraph (1) of the Supplementary Provisions referred to as an "event of non-performance of contract, etc.") has occurred with respect to that tax-exempt account or specified taxable minor's account by December 31 of the year preceding the reference year of that individual prescribed in Article 37-14, paragraph (4), item (i) of that Act (referred to as the "reference year" in Article 35-3-2, paragraphs (3) and (8) of the Supplementary Provisions and Article 35-3-3, paragraph (1) of the Supplementary Provisions), and dividends and similar income on listed shares, etc. in a tax-exempt account (meaning dividends and similar income on listed shares, etc. in a tax-exempt account set out in Article 9-8, paragraph (1), item (iii) of that Act and prescribed in that paragraph) that were due to be received between the time of the opening of that tax-exempt account and the time of the occurrence of that event of non-performance of contract, etc. have been deemed to have been paid pursuant to Article 9-8, paragraph (2) of that Act, a prefecture is to impose the dividend levy of prefectural inhabitant tax on the amount of dividend income relating to those dividends and similar income on listed shares, etc. in a tax-exempt account.

  道府県は、租税特別措置法第三十七条の十四第五項第一号に規定する非課税口座（以下この項、附則第三十五条の三の二及び附則第三十五条の三の三第一項において「非課税口座」という。）及び同法第三十七条の十四第五項第九号に規定する特定課税未成年者口座（以下この項、附則第三十五条の三の二及び附則第三十五条の三の三第一項において「特定課税未成年者口座」という。）を開設する個人の同法第三十七条の十四第四項第一号に規定する基準年（附則第三十五条の三の二第三項及び第八項並びに附則第三十五条の三の三第一項において「基準年」という。）の前年十二月三十一日までに当該非課税口座又は特定課税未成年者口座につき同法第三十七条の十四第六項に規定する契約不履行等事由（以下この項、附則第三十五条の三の二及び附則第三十五条の三の三第一項において「契約不履行等事由」という。）が生じ、当該非課税口座の開設の時から当該契約不履行等事由が生じた時までの間に支払を受けるべき非課税口座内上場株式等の配当等（同法第九条の八第一項第三号に掲げる同項に規定する非課税口座内上場株式等の配当等をいう。）について同法第九条の八第二項の規定により支払があつたものとみなされたときは、当該非課税口座内上場株式等の配当等に係る配当所得の金額に対し、道府県民税の配当割を課する。

• AddedSupplementary Provisions, Article 33-2-2, paragraph (2)

  With regard to the application of Article 23, paragraph (5), Article 24, paragraph (1), item (vi) and Article 71-31, paragraphs (1) and (2) in the case where the preceding paragraph applies, the phrase "Subsections 4 through 6, and Article 35-2-5" in Article 23, paragraph (5) is deemed to be replaced with "Subsections 4 through 6, Article 33-2-2, paragraph (1) of the Supplementary Provisions, and Article 35-2-5", and the phrase "the date on which" in Article 24, paragraph (1), item (vi) and Article 71-31, paragraphs (1) and (2) is deemed to be replaced with "January 1 of the year that includes the date on which".

  前項の規定の適用がある場合における第二十三条第五項、第二十四条第一項第六号並びに第七十一条の三十一第一項及び第二項の規定の適用については、第二十三条第五項中「並びに」とあるのは「、附則第三十三条の二の二第一項並びに」と、第二十四条第一項第六号並びに第七十一条の三十一第一項及び第二項中「受けるべき日」とあるのは「受けるべき日の属する年の一月一日」とする。

• AddedSupplementary Provisions, Article 33-2-2, paragraph (3)

  Necessary matters concerning the application of the provisions of the preceding two paragraphs are specified by Cabinet Order.

  前二項の規定の適用に関し必要な事項は、政令で定める。

• ChangedSupplementary Provisions, Article 33-2-3, paragraph (1)See the words it replaces

  Where, for an individual who has opened a minor's account prescribed in Article 37-14-2, paragraph (5), item (i) of the Act on Special Measures Concerning Taxation (hereinafter in this paragraph, Article 35-3-335-3-4 of the Supplementary Provisions and Article 35-3-435-3-5, paragraph (1) of the Supplementary Provisions referred to as a "minor's account"), an event of non-performance of contract, etc. prescribed in Article 37-14-2, paragraph (6) of the Act on Special Measures Concerning Taxation (hereinafter in this paragraph, Article 35-3-335-3-4, paragraphs (3) and (8) of the Supplementary Provisions and Article 35-3-435-3-5, paragraph (1) of the Supplementary Provisions referred to as an "event of non-performance of contract, etc.") has occurred, and dividends and similar income on listed shares, etc. in a minor's account (meaning dividends and similar income on listed shares, etc. in a minor's account prescribed in Article 9-9, paragraph (1) of the Act on Special Measures Concerning Taxation) that were due to be received between the time of the establishment of that minor's account and the time of the occurrence of that event of non-performance of contract, etc. have been deemed to have been paid pursuant to Article 9-9, paragraph (2) of the Act on Special Measures Concerning Taxation, a prefecture is to impose the dividend levy of prefectural inhabitant tax on the amount of dividend income relating to those dividends and similar income on listed shares, etc. in a minor's account.

  道府県は、租税特別措置法第三十七条の十四の二第五項第一号に規定する未成年者口座（以下この項、附則第三十五条の三の三及び附則第三十五条の三の四第三十五条の三の四及び附則第三十五条の三の五第一項において「未成年者口座」という。）を開設している個人について、同法第三十七条の十四の二第六項に規定する契約不履行等事由（以下この項、附則第三十五条の三の三第三十五条の三の四第三項及び第八項並びに附則第三十五条の三の四第三十五条の三の五第一項において「契約不履行等事由」という。）が生じ、当該未成年者口座の設定の時から当該契約不履行等事由が生じた時までの間に支払を受けるべき未成年者口座内上場株式等の配当等（同法第九条の九第一項に規定する未成年者口座内上場株式等の配当等をいう。）が同法第九条の九第二項の規定により支払があつたものとみなされたときは、当該未成年者口座内上場株式等の配当等に係る配当所得の金額に対し、道府県民税の配当割を課する。

• ChangedSupplementary Provisions, Article 33-2-3, paragraph (2)See the words it replaces

  With regard to the application of Article 23, paragraph (5), Article 24, paragraph (1), item (vi) and Article 71-31, paragraphs (1) and (2) in the case where the preceding paragraph applies, the phrase "Subsections 4 through 6, and Article 35-2-5" in Article 23, paragraph (5) is deemed to be replaced with "Subsections 4 through 6, Article 33-2-233-2-3, paragraph (1) of the Supplementary Provisions, and Article 35-2-5", and the phrase "the date on which" in Article 24, paragraph (1), item (vi) and Article 71-31, paragraphs (1) and (2) is deemed to be replaced with "January 1 of the year that includes the date on which".

  前項の規定の適用がある場合における第二十三条第五項、第二十四条第一項第六号並びに第七十一条の三十一第一項及び第二項の規定の適用については、第二十三条第五項中「並びに」とあるのは「、附則第三十三条の二の二第三十三条の二の三第一項並びに」と、第二十四条第一項第六号並びに第七十一条の三十一第一項及び第二項中「受けるべき日」とあるのは「受けるべき日の属する年の一月一日」とする。

• ChangedSupplementary Provisions, Article 35-2-2, paragraph (2)See the words it replaces

  Where a person liable for the income levy of prefectural inhabitant tax who holds listed shares, etc. prescribed in Article 37-11, paragraph (2) of the Act on Special Measures Concerning Taxation (referred to as "listed shares, etc." in paragraph (6), the following Article, Article 35-3-2 of the Supplementary Provisions and Article 35-3-335-3-4 of the Supplementary Provisions) receives delivery of an amount with respect to those listed shares, etc. that is deemed, pursuant to Article 4-4, paragraph (3), Article 37-11, paragraphs (3) and (4) and Article 37-14-4, paragraphs (1) and (2) of the Act on Special Measures Concerning Taxation, to be revenue relating to capital gains, etc. on listed shares, etc. prescribed in Article 4-4, paragraph (3), Article 37-11, paragraphs (3) and (4) and Article 37-14-4, paragraphs (1) and (2) of the Act on Special Measures Concerning Taxation for the purpose of applying the provisions of the Income Tax Act and Chapter II of the Act on Special Measures Concerning Taxation, that amount is deemed to be revenue relating to capital gains, etc. on listed shares, etc. prescribed in the preceding paragraph, and the provisions concerning prefectural inhabitant tax apply.

  租税特別措置法第三十七条の十一第二項に規定する上場株式等（第六項、次条、附則第三十五条の三の二及び附則第三十五条の三の三第三十五条の三の四において「上場株式等」という。）を有する道府県民税の所得割の納税義務者が当該上場株式等につき交付を受ける同法第四条の四第三項、第三十七条の十一第三項及び第四項並びに第三十七条の十四の四第一項及び第二項の規定により所得税法及び租税特別措置法第二章の規定の適用上同法第四条の四第三項、第三十七条の十一第三項及び第四項並びに第三十七条の十四の四第一項及び第二項に規定する上場株式等に係る譲渡所得等に係る収入金額とみなされる金額は、前項に規定する上場株式等に係る譲渡所得等に係る収入金額とみなして、道府県民税に関する規定を適用する。

• ChangedSupplementary Provisions, Article 35-2-3, paragraph (2)See the words it replaces

  Where a person liable for the income levy of prefectural inhabitant tax has, in the previous year, made a transfer (meaning a transfer prescribed in Article 37-11-2, paragraph (2) of the Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph, paragraph (6) and the following Article through Article 35-3 of the Supplementary Provisions) of specified managed shares, etc. that are recorded or registered in the transfer account book prescribed in Article 37-11-2, paragraph (1) of the Act on Special Measures Concerning Taxation (referred to as the "transfer account book" in paragraph (6) and paragraph (1) of the following Article) relating to a specified management account prescribed in that paragraph (where the person has two or more specified management accounts, each specified management account; hereinafter in this paragraph and paragraph (6) referred to as the "specified management account"), or that have been entrusted for custody to the specified management account, the person is to calculate, as provided for by Cabinet Order, the amount of business income, amount of capital gains or amount of miscellaneous income arising from the transfer of those specified managed shares, etc., separately from the amount of business income, amount of capital gains or amount of miscellaneous income arising from the transfer of shares, etc. prescribed in Article 37-10, paragraph (2) of the Act on Special Measures Concerning Taxation other than those specified managed shares, etc. (referred to as "shares, etc." in paragraph (6), the following Article, Article 35-3-2 of the Supplementary Provisions and Article 35-3-335-3-4 of the Supplementary Provisions).

  道府県民税の所得割の納税義務者が前年中に租税特別措置法第三十七条の十一の二第一項に規定する特定管理口座（その者が二以上の特定管理口座を有する場合には、それぞれの特定管理口座。以下この項及び第六項において「特定管理口座」という。）に係る同条第一項に規定する振替口座簿（第六項及び次条第一項において「振替口座簿」という。）に記載若しくは記録がされ、又は特定管理口座に保管の委託がされている特定管理株式等の譲渡（同法第三十七条の十一の二第二項に規定する譲渡をいう。以下この項及び第六項並びに次条から附則第三十五条の三までにおいて同じ。）をした場合には、政令で定めるところにより、当該特定管理株式等の譲渡による事業所得の金額、譲渡所得の金額又は雑所得の金額と当該特定管理株式等の譲渡以外の同法第三十七条の十第二項に規定する株式等（第六項、次条、附則第三十五条の三の二及び附則第三十五条の三の三第三十五条の三の四において「株式等」という。）の譲渡による事業所得の金額、譲渡所得の金額又は雑所得の金額とを区分して、これらの金額を計算するものとする。

• ChangedSupplementary Provisions, Article 35-3-2, paragraph (1)See the words it replaces

  Where a person liable for the income levy of prefectural inhabitant tax has, in the previous year, made, under a contract for managing tax-exempt listed shares, etc. prescribed in Article 37-14, paragraph (5), item (ii) of the Act on Special Measures Concerning Taxation (hereinafter in this Article referred to as "contract for managing tax-exempt listed shares, etc."), a tax-exempt cumulative investment contract prescribed in item (iv) of that paragraph (hereinafter in this Article referred to as "tax-exempt cumulative investment contract") or a specified tax-exempt cumulative investment contract prescribed in item (vi) of that paragraph (hereinafter in this Article referred to as "specified tax-exempt cumulative investment contract"), a transfer of listed shares, etc. in a tax-exempt account prescribed in paragraph (1) of that Article (hereinafter in this Article referred to as "listed shares, etc. in a tax-exempt account") (where the person has two or more tax-exempt accounts prescribed in paragraph (5), item (i) of that Article (hereinafter in this Article referred to as "tax-exempt account"), , the listed shares, etc. in a tax-exempt account relating to each tax-exempt account; the same applies hereinafter in this paragraph and paragraph (4)(6)), the person is to calculate, as provided for by Cabinet Order, the amount of business income, amount of capital gains or amount of miscellaneous income arising from the transfer of those listed shares, etc. in a tax-exempt account, separately from the amount of business income, amount of capital gains or amount of miscellaneous income arising from the transfer of listed shares, etc. other than those listed shares, etc. in a tax-exempt account.

  道府県民税の所得割の納税義務者が、前年中に租税特別措置法第三十七条の十四第五項第二号に規定する非課税上場株式等管理契約（以下この条において「非課税上場株式等管理契約」という。）、同項第四号に規定する非課税累積投資契約（以下この条において「非課税累積投資契約」という。）又は同項第六号に規定する特定非課税累積投資契約（以下この条において「特定非課税累積投資契約」という。）に基づき同法第三十七条の十四第一項に規定する非課税口座内上場株式等（以下この条において「非課税口座内上場株式等」という。）（その者が二以上の同法第三十七条の十四第五項第一号に規定する非課税口座（以下この条において「非課税口座」という。）非課税口座を有する場合には、それぞれの非課税口座に係る非課税口座内上場株式等。以下この項及び第四項第六項において同じ。）の譲渡をした場合には、政令で定めるところにより、当該非課税口座内上場株式等の譲渡による事業所得の金額、譲渡所得の金額又は雑所得の金額と当該非課税口座内上場株式等以外の上場株式等の譲渡による事業所得の金額、譲渡所得の金額又は雑所得の金額とを区分して、これらの金額を計算するものとする。

• ChangedSupplementary Provisions, Article 35-3-2, paragraph (2)See the words it replaces

  Where, by reason of a cause set out in the items of Article 37-14, paragraph (4) of the Act on Special Measures Concerning Taxation, part or all of the listed shares, etc. in a tax-exempt account has been withdrawn (including withdrawal by book transfer; the same applies hereinafter in this paragraph and paragraph (5)Article) from a tax-exempt management account prescribed in Article 37-14, paragraph (5), item (iii) of that Act (hereinafter in this paragraph and paragraph (5)(7) referred to as "tax-exempt management account"), a cumulative investment account prescribed in item (v) of that paragraph (hereinafter in this paragraph and paragraph (5)(7) referred to as "cumulative investment account"), a specified cumulative investment account prescribed in item (vii) of that paragraph (hereinafter in this paragraph and paragraph (5)(7) referred to as "specified cumulative investment account") or a specified tax-exempt management account prescribed in item (viii) of that paragraph (hereinafter in this paragraph and paragraph (5)(7) referred to as "specified tax-exempt management account"), the listed shares, etc. in a tax-exempt account that have been withdrawn are deemed to have been transferred under a contract for managing tax-exempt listed shares, etc., a tax-exempt cumulative investment contract or a specified tax-exempt cumulative investment contract, at the time the cause arose, for the amount specified by Cabinet Order as the value at that time (hereinafter in this paragraph and paragraph (5)Article referred to as the "amount at the time of withdrawal"), a person liable for the income levy of prefectural inhabitant tax who has opened, or had opened, a tax-exempt account in which there is established the tax-exempt management account, cumulative investment account, specified cumulative investment account or specified tax-exempt management account from which listed shares, etc. in a tax-exempt account were withdrawn through the transfer of custody, return or closing set out in Article 37-14, paragraph (4), item (i) of that Act is deemed to have acquired, at the time of the withdrawal through that transfer of custody, return or closing, shares, etc. of the same class as those listed shares, etc. in a tax-exempt account, in a number equal to the number of those listed shares, etc. in a tax-exempt account withdrawn through that transfer of custody, return or closing, for the amount at the time of withdrawal, and a person liable for the income levy of prefectural inhabitant tax who has acquired listed shares, etc. in a tax-exempt account withdrawn through the gift, inheritance or bequest set out in item (ii) of that paragraph is deemed to have acquired, at the time of that gift, inheritance or bequest, shares, etc. of the same class as those listed shares, etc. in a tax-exempt account, for the amount at the time of withdrawal, respectively, and the provisions concerning prefectural inhabitant tax, including those of the preceding paragraph and Article 35-2, paragraphs (1) through (4) of the Supplementary Provisions, apply.

  租税特別措置法第三十七条の十四第四項各号に掲げる事由により、同条第五項第三号に規定する非課税管理勘定（以下この項及び第五項第七項において「非課税管理勘定」という。）、同条第五項第五号に規定する累積投資勘定（以下この項及び第五項第七項において「累積投資勘定」という。）、同条第五項第七号に規定する特定累積投資勘定（以下この項及び第五項第七項において「特定累積投資勘定」という。）又は同条第五項第八号に規定する特定非課税管理勘定（以下この項及び第五項第七項において「特定非課税管理勘定」という。）からの非課税口座内上場株式等の一部又は全部の払出し（振替によるものを含む。以下この項及び第五項条において同じ。）があつた場合には、当該払出しがあつた非課税口座内上場株式等については、その事由が生じた時に、その時における価額として政令で定める金額（以下この項及び第五項条において「払出し時の金額」という。）により非課税上場株式等管理契約、非課税累積投資契約又は特定非課税累積投資契約に基づく譲渡があつたものと、同条第四項第一号に掲げる移管、返還又は廃止による非課税口座内上場株式等の払出しがあつた非課税管理勘定、累積投資勘定、特定累積投資勘定又は特定非課税管理勘定が設けられている非課税口座を開設し、又は開設していた道府県民税の所得割の納税義務者については、当該移管、返還又は廃止による払出しがあつた時に、その払出し時の金額をもつて当該移管、返還又は廃止による払出しがあつた非課税口座内上場株式等の数に相当する数の当該非課税口座内上場株式等と同一銘柄の株式等を取得したものと、同項第二号に掲げる贈与又は相続若しくは遺贈により払出しがあつた非課税口座内上場株式等を取得した道府県民税の所得割の納税義務者については、当該贈与又は相続若しくは遺贈の時に、その払出し時の金額をもつて当該非課税口座内上場株式等と同一銘柄の株式等を取得したものとそれぞれみなして、前項及び附則第三十五条の二第一項から第四項までの規定その他の道府県民税に関する規定を適用する。

• AddedSupplementary Provisions, Article 35-3-2, paragraph (3)

  Where, by December 31 of the year preceding the reference year of a person liable for the income levy of prefectural inhabitant tax who opens a tax-exempt account and a specified taxable minor's account, an event of non-performance of contract, etc. has occurred with respect to that tax-exempt account or specified taxable minor's account, the provisions concerning prefectural inhabitant tax apply as provided for in the following. In this case, the amount of business income, amount of capital gains and amount of miscellaneous income arising from the transfer of listed shares, etc. in a tax-exempt account under the provisions of items (i) through (iii) are to be calculated, as provided for by Cabinet Order, separately from the amount of business income, amount of capital gains and amount of miscellaneous income arising from the transfer of shares, etc. other than those listed shares, etc. in a tax-exempt account:

  非課税口座及び特定課税未成年者口座を開設する道府県民税の所得割の納税義務者の基準年の前年十二月三十一日までに当該非課税口座又は特定課税未成年者口座につき契約不履行等事由が生じた場合には、次に定めるところにより、道府県民税に関する規定を適用する。この場合には、政令で定めるところにより、第一号から第三号までの規定による非課税口座内上場株式等の譲渡による事業所得の金額、譲渡所得の金額及び雑所得の金額と当該非課税口座内上場株式等以外の株式等の譲渡による事業所得の金額、譲渡所得の金額及び雑所得の金額とを区分して、これらの金額を計算するものとする。

• AddedSupplementary Provisions, Article 35-3-2, paragraph (3), item (i)

  with regard to business income, capital gains or miscellaneous income arising from a transfer of listed shares, etc. in a tax-exempt account made between the time the tax-exempt account concerned was opened and the time the event of non-performance of contract, etc. arose, a transfer other than a transfer made in accordance with the method specified in the specified tax-exempt cumulative investment contract for those listed shares, etc. in a tax-exempt account is deemed to have been made at the time the event of non-performance of contract, etc. arose;

  当該非課税口座の開設の時から契約不履行等事由が生じた時までの間にした非課税口座内上場株式等の譲渡による事業所得、譲渡所得又は雑所得については、当該契約不履行等事由が生じた時に、当該非課税口座内上場株式等の特定非課税累積投資契約において定められた方法に従つて行われる譲渡以外の譲渡があつたものとみなす。

• AddedSupplementary Provisions, Article 35-3-2, paragraph (3), item (ii)

  with regard to listed shares, etc. in a tax-exempt account that have, between the time the tax-exempt account concerned was opened and the time the event of non-performance of contract, etc. arose, been transferred in custody to another custody account prescribed in Article 37-14, paragraph (4), item (i) of the Act on Special Measures Concerning Taxation (referred to as "other custody account" in paragraph (8)), or in respect of which the securities relating to listed shares, etc. in a tax-exempt account have been returned to that person liable for the income levy of prefectural inhabitant tax (excluding a transfer of custody or return by a cause specified by Cabinet Order prescribed in Article 37-14, paragraph (5), item (vi), (e), (1), (i) of that Act; the same applies hereinafter in this item and item (iv)), the provisions of the preceding paragraph are deemed not to have applied, and a transfer other than a transfer made in accordance with the method specified in the specified tax-exempt cumulative investment contract is deemed to have been made at the time the event of non-performance of contract, etc. arose, for the amount at the time of withdrawal as of the time of that transfer of custody or return;

  当該非課税口座の開設の時から契約不履行等事由が生じた時までの間に租税特別措置法第三十七条の十四第四項第一号に規定する他の保管口座（第八項において「他の保管口座」という。）への移管又は非課税口座内上場株式等に係る有価証券の当該道府県民税の所得割の納税義務者への返還（同条第五項第六号ホ（１）（ｉ）に規定する政令で定める事由による移管又は返還を除く。以下この号及び第四号において同じ。）があつた非課税口座内上場株式等については前項の規定の適用がなかつたものとし、かつ、当該契約不履行等事由が生じた時に、その移管又は返還があつた時における払出し時の金額により特定非課税累積投資契約において定められた方法に従つて行われる譲渡以外の譲渡があつたものとみなす。

• AddedSupplementary Provisions, Article 35-3-2, paragraph (3), item (iii)

  the listed shares, etc. in a tax-exempt account that gave rise to an event of non-performance of contract, etc. and the listed shares, etc. in a tax-exempt account pertaining to the tax-exempt account at the time the event of non-performance of contract, etc. occurred are deemed to have been transferred, at the time the event of non-performance of contract, etc. occurred, by a transfer other than a transfer made in accordance with the method specified in the specified tax-exempt cumulative investment contract, for the amount at the time of withdrawal as of that time;

  契約不履行等事由の基因となつた非課税口座内上場株式等及び契約不履行等事由が生じた時における当該非課税口座に係る非課税口座内上場株式等については、当該契約不履行等事由が生じた時に、その時における払出し時の金額により特定非課税累積投資契約において定められた方法に従つて行われる譲渡以外の譲渡があつたものとみなす。

• AddedSupplementary Provisions, Article 35-3-2, paragraph (3), item (iv)

  a person liable for the income levy of prefectural inhabitant tax who had opened the tax-exempt account concerned and to whom the provisions of item (ii) apply is deemed to have acquired, at the time of the transfer of custody or return under that item, shares, etc. of the same class as the listed shares, etc. in a tax-exempt account, in a number equal to the number of those listed shares, etc. in a tax-exempt account withdrawn through that transfer of custody or return, for the amount at the time of withdrawal as of that time;

  第二号の規定の適用を受ける当該非課税口座を開設していた道府県民税の所得割の納税義務者については、同号の移管又は返還があつた時に、その時における払出し時の金額をもつて当該移管又は返還による払出しがあつた非課税口座内上場株式等の数に相当する数の当該非課税口座内上場株式等と同一銘柄の株式等の取得をしたものとみなす。

• AddedSupplementary Provisions, Article 35-3-2, paragraph (3), item (v)

  a person liable for the income levy of prefectural inhabitant tax who had opened the tax-exempt account concerned and to whom the provisions of item (iii) apply is deemed to have acquired, at the time the event of non-performance of contract, etc. arose, shares, etc. of the same class as the listed shares, etc. in a tax-exempt account referred to in that item (excluding those that have been transferred or gifted as prescribed in Article 37-14, paragraph (5), item (vi), (e), (2) of the Act on Special Measures Concerning Taxation), in a number equal to the number of those listed shares, etc. in a tax-exempt account, for the amount at the time of withdrawal as of that time, and a person who has acquired the listed shares, etc. in a tax-exempt account referred to in item (iii) by gift is deemed to have acquired, at the time the event of non-performance of contract, etc. arose, shares, etc. of the same class as those listed shares, etc. in a tax-exempt account, for the amount at the time of withdrawal as of that time, respectively.

  第三号の規定の適用を受ける当該非課税口座を開設していた道府県民税の所得割の納税義務者については、当該契約不履行等事由が生じた時に、その時における払出し時の金額をもつて同号の非課税口座内上場株式等（租税特別措置法第三十七条の十四第五項第六号ホ（２）に規定する譲渡又は贈与がされたものを除く。）の数に相当する数の当該非課税口座内上場株式等と同一銘柄の株式等の取得をしたものと、第三号の非課税口座内上場株式等を贈与により取得した者については、当該契約不履行等事由が生じた時に、その時における払出し時の金額をもつて当該非課税口座内上場株式等と同一銘柄の株式等の取得をしたものとそれぞれみなす。

• AddedSupplementary Provisions, Article 35-3-2, paragraph (4)

  In the case of the preceding paragraph, where the revenue relating to the listed shares, etc. in a tax-exempt account that are deemed to have been transferred pursuant to the provisions of items (i) through (iii) of that paragraph is less than the total of the acquisition cost of those listed shares, etc. in a tax-exempt account calculated in accordance with the rules of Article 33, paragraph (3) of the Income Tax Act and the amount of expenses required for their transfer, or less than the necessary expenses relating to their transfer, the shortfall is deemed not to exist for the purpose of applying the provisions of laws and regulations concerning prefectural inhabitant tax.

  前項の場合において、同項第一号から第三号までの規定により譲渡があつたものとみなされる非課税口座内上場株式等に係る収入金額が所得税法第三十三条第三項の規定の例によつて算定した当該非課税口座内上場株式等の取得費及びその譲渡に要した費用の額の合計額又はその譲渡に係る必要経費に満たない場合におけるその不足額は、道府県民税に関する法令の規定の適用については、ないものとみなす。

• ChangedSupplementary Provisions, Article 35-3-2, paragraph (5)Was paragraph (3)See the words it replaces

  Necessary matters concerning the application of the provisions of the preceding two paragraphs are specified by Cabinet Order.

  前二項各項の規定の適用に関し必要な事項は、政令で定める。

• Supplementary Provisions, Article 35-3-2, paragraph (6)Was paragraph (4)Its words stay the same; only its number changes.
• Supplementary Provisions, Article 35-3-2, paragraph (7)Was paragraph (5)Its words stay the same; only its number changes.
• AddedSupplementary Provisions, Article 35-3-2, paragraph (8)

  Where, by December 31 of the year preceding the reference year of a person liable for the income levy of municipal inhabitant tax who opens a tax-exempt account and a specified taxable minor's account, an event of non-performance of contract, etc. has occurred with respect to that tax-exempt account or specified taxable minor's account, the provisions concerning municipal inhabitant tax apply as provided for in the following. In this case, the amount of business income, amount of capital gains and amount of miscellaneous income arising from the transfer of listed shares, etc. in a tax-exempt account under the provisions of items (i) through (iii) are to be calculated, as provided for by Cabinet Order, separately from the amount of business income, amount of capital gains and amount of miscellaneous income arising from the transfer of shares, etc. other than those listed shares, etc. in a tax-exempt account:

  非課税口座及び特定課税未成年者口座を開設する市町村民税の所得割の納税義務者の基準年の前年十二月三十一日までに当該非課税口座又は特定課税未成年者口座につき契約不履行等事由が生じた場合には、次に定めるところにより、市町村民税に関する規定を適用する。この場合には、政令で定めるところにより、第一号から第三号までの規定による非課税口座内上場株式等の譲渡による事業所得の金額、譲渡所得の金額及び雑所得の金額と当該非課税口座内上場株式等以外の株式等の譲渡による事業所得の金額、譲渡所得の金額及び雑所得の金額とを区分して、これらの金額を計算するものとする。

• AddedSupplementary Provisions, Article 35-3-2, paragraph (8), item (i)

  with regard to business income, capital gains or miscellaneous income arising from a transfer of listed shares, etc. in a tax-exempt account made between the time the tax-exempt account concerned was opened and the time the event of non-performance of contract, etc. arose, a transfer other than a transfer made in accordance with the method specified in the specified tax-exempt cumulative investment contract for those listed shares, etc. in a tax-exempt account is deemed to have been made at the time the event of non-performance of contract, etc. arose;

  当該非課税口座の開設の時から契約不履行等事由が生じた時までの間にした非課税口座内上場株式等の譲渡による事業所得、譲渡所得又は雑所得については、当該契約不履行等事由が生じた時に、当該非課税口座内上場株式等の特定非課税累積投資契約において定められた方法に従つて行われる譲渡以外の譲渡があつたものとみなす。

• AddedSupplementary Provisions, Article 35-3-2, paragraph (8), item (ii)

  with regard to listed shares, etc. in a tax-exempt account that have, between the time the tax-exempt account concerned was opened and the time the event of non-performance of contract, etc. arose, been transferred in custody to another custody account prescribed in Article 37-14, paragraph (4), item (i) of the Act on Special Measures Concerning Taxation (referred to as "other custody account" in paragraph (8)), or in respect of which the securities relating to listed shares, etc. in a tax-exempt account have been returned to that person liable for the income levy of municipal inhabitant tax (excluding a transfer of custody or return by a cause specified by Cabinet Order prescribed in Article 37-14, paragraph (5), item (vi), (e), (1), (i) of that Act; the same applies hereinafter in this item and item (iv)), the provisions of the preceding paragraph are deemed not to have applied, and a transfer other than a transfer made in accordance with the method specified in the specified tax-exempt cumulative investment contract is deemed to have been made at the time the event of non-performance of contract, etc. arose, for the amount at the time of withdrawal as of the time of that transfer of custody or return;

  当該非課税口座の開設の時から契約不履行等事由が生じた時までの間に他の保管口座への移管又は非課税口座内上場株式等に係る有価証券の当該市町村民税の所得割の納税義務者への返還（租税特別措置法第三十七条の十四第五項第六号ホ（１）（ｉ）に規定する政令で定める事由による移管又は返還を除く。以下この号及び第四号において同じ。）があつた非課税口座内上場株式等については前項の規定の適用がなかつたものとし、かつ、当該契約不履行等事由が生じた時に、その移管又は返還があつた時における払出し時の金額により特定非課税累積投資契約において定められた方法に従つて行われる譲渡以外の譲渡があつたものとみなす。

• AddedSupplementary Provisions, Article 35-3-2, paragraph (8), item (iii)

  the listed shares, etc. in a tax-exempt account that gave rise to an event of non-performance of contract, etc. and the listed shares, etc. in a tax-exempt account pertaining to the tax-exempt account at the time the event of non-performance of contract, etc. occurred are deemed to have been transferred, at the time the event of non-performance of contract, etc. occurred, by a transfer other than a transfer made in accordance with the method specified in the specified tax-exempt cumulative investment contract, for the amount at the time of withdrawal as of that time;

  契約不履行等事由の基因となつた非課税口座内上場株式等及び契約不履行等事由が生じた時における当該非課税口座に係る非課税口座内上場株式等については、当該契約不履行等事由が生じた時に、その時における払出し時の金額により特定非課税累積投資契約において定められた方法に従つて行われる譲渡以外の譲渡があつたものとみなす。

• AddedSupplementary Provisions, Article 35-3-2, paragraph (8), item (iv)

  a person liable for the income levy of municipal inhabitant tax who had opened the tax-exempt account concerned and to whom the provisions of item (ii) apply is deemed to have acquired, at the time of the transfer of custody or return under that item, shares, etc. of the same class as the listed shares, etc. in a tax-exempt account, in a number equal to the number of those listed shares, etc. in a tax-exempt account withdrawn through that transfer of custody or return, for the amount at the time of withdrawal as of that time;

  第二号の規定の適用を受ける当該非課税口座を開設していた市町村民税の所得割の納税義務者については、同号の移管又は返還があつた時に、その時における払出し時の金額をもつて当該移管又は返還による払出しがあつた非課税口座内上場株式等の数に相当する数の当該非課税口座内上場株式等と同一銘柄の株式等の取得をしたものとみなす。

• AddedSupplementary Provisions, Article 35-3-2, paragraph (8), item (v)

  a person liable for the income levy of municipal inhabitant tax who had opened the tax-exempt account concerned and to whom the provisions of item (iii) apply is deemed to have acquired, at the time the event of non-performance of contract, etc. arose, shares, etc. of the same class as the listed shares, etc. in a tax-exempt account referred to in that item (excluding those that have been transferred or gifted as prescribed in Article 37-14, paragraph (5), item (vi), (e), (2) of the Act on Special Measures Concerning Taxation), in a number equal to the number of those listed shares, etc. in a tax-exempt account, for the amount at the time of withdrawal as of that time, and a person who has acquired the listed shares, etc. in a tax-exempt account referred to in item (iii) by gift is deemed to have acquired, at the time the event of non-performance of contract, etc. arose, shares, etc. of the same class as those listed shares, etc. in a tax-exempt account, for the amount at the time of withdrawal as of that time, respectively.

  第三号の規定の適用を受ける当該非課税口座を開設していた市町村民税の所得割の納税義務者については、当該契約不履行等事由が生じた時に、その時における払出し時の金額をもつて同号の非課税口座内上場株式等（租税特別措置法第三十七条の十四第五項第六号ホ（２）に規定する譲渡又は贈与がされたものを除く。）の数に相当する数の当該非課税口座内上場株式等と同一銘柄の株式等の取得をしたものと、第三号の非課税口座内上場株式等を贈与により取得した者については、当該契約不履行等事由が生じた時に、その時における払出し時の金額をもつて当該非課税口座内上場株式等と同一銘柄の株式等の取得をしたものとそれぞれみなす。

• AddedSupplementary Provisions, Article 35-3-2, paragraph (9)

  In the case of the preceding paragraph, where the revenue relating to the listed shares, etc. in a tax-exempt account that are deemed to have been transferred pursuant to the provisions of items (i) through (iii) of that paragraph is less than the total of the acquisition cost of those listed shares, etc. in a tax-exempt account calculated in accordance with the rules of Article 33, paragraph (3) of the Income Tax Act and the amount of expenses required for their transfer, or less than the necessary expenses relating to their transfer, the shortfall is deemed not to exist for the purpose of applying the provisions of laws and regulations concerning municipal inhabitant tax.

  前項の場合において、同項第一号から第三号までの規定により譲渡があつたものとみなされる非課税口座内上場株式等に係る収入金額が所得税法第三十三条第三項の規定の例によつて算定した当該非課税口座内上場株式等の取得費及びその譲渡に要した費用の額の合計額又はその譲渡に係る必要経費に満たない場合におけるその不足額は、市町村民税に関する法令の規定の適用については、ないものとみなす。

• ChangedSupplementary Provisions, Article 35-3-2, paragraph (10)Was paragraph (6)See the words it replaces

  Necessary matters concerning the application of the provisions of the preceding two paragraphsparagraph (6) through the preceding paragraph are specified by Cabinet Order.

  前二項第六項から前項までの規定の適用に関し必要な事項は、政令で定める。

• AddedSupplementary Provisions, Article 35-3-3, paragraph (1)

  Where, with respect to an individual who opens a tax-exempt account and a specified taxable minor's account, an event of non-performance of contract, etc. has occurred with respect to that tax-exempt account or specified taxable minor's account by December 31 of the year preceding the reference year of that individual, and Article 37-14, paragraph (8) of the Act on Special Measures Concerning Taxation has applied, a prefecture is to impose the share transfer income levy of prefectural inhabitant tax on the amount obtained by deducting the amount set out in item (ii) of that paragraph from the amount set out in item (i) of that paragraph, deeming it to be the amount of capital gains from specified shares, etc. prescribed in Article 71-48, paragraph (1).

  道府県は、非課税口座及び特定課税未成年者口座を開設する個人の基準年の前年十二月三十一日までに当該非課税口座又は特定課税未成年者口座につき契約不履行等事由が生じ、租税特別措置法第三十七条の十四第八項の規定の適用があつたときは、同項第一号に掲げる金額から同項第二号に掲げる金額を控除した金額を第七十一条の四十八第一項に規定する特定株式等譲渡所得金額とみなして、道府県民税の株式等譲渡所得割を課する。

• AddedSupplementary Provisions, Article 35-3-3, paragraph (2)

  With regard to the application of the provisions of Article 24, paragraph (1), item (vii) and Article 71-51, paragraphs (1) and (2) where the provisions of the preceding paragraph apply, the phrase "an individual who receives payment of consideration, etc. for the transfer of specified shares, etc. and who has a domicile in the prefecture as of January 1 of the year that includes the date on which the payment of that consideration, etc. for the transfer of specified shares, etc. is to be received" in that item is deemed to be replaced with "an individual who opens a tax-exempt account prescribed in Article 37-14, paragraph (5), item (i) of the Act on Special Measures Concerning Taxation (hereinafter in this item and Article 71-51, paragraph (1) referred to as "tax-exempt account") and a specified taxable minor's account prescribed in Article 37-14, paragraph (5), item (ix) of that Act and who has a domicile in the prefecture as of January 1 of the year that includes the date of the closure of that tax-exempt account due to the occurrence of an event of non-performance of contract, etc. prescribed in Article 37-14, paragraph (6) of that Act (referred to as "closure of a tax-exempt account" in Article 71-51, paragraphs (1) and (2))", the phrase "a financial instruments business operator, etc. prescribed in Article 37-11-3, paragraph (3), item (i) of the Act on Special Measures Concerning Taxation with which a withholding-option account has been opened, and which pays consideration, etc. for the transfer of specified shares, etc. to an individual who has a domicile in the prefecture as of January 1 of the year that includes the day on which the individual is to receive payment of that consideration, etc. for the transfer of specified shares, etc." in Article 71-51, paragraph (1) is deemed to be replaced with "a financial instruments business operator, etc. prescribed in Article 37-14, paragraph (1) of the Act on Special Measures Concerning Taxation with which the tax-exempt account of an individual who has a domicile in the prefecture as of January 1 of the year that includes the date of the closure of a tax-exempt account has been opened", the phrase "when paying consideration, etc. for the transfer of specified shares, etc." in paragraph (2) of that Article is deemed to be replaced with "upon the closure of a tax-exempt account", the phrase "January 10 of the year following the year that includes the date of that collection (or, in a case specified by Cabinet Order, the date specified by Cabinet Order)" in that paragraph is deemed to be replaced with "the 10th day of the month following the month that includes the date of that collection", and the phrase "the individual receiving payment of that consideration, etc. for the transfer of specified shares, etc. had his or her domicile as of January 1 of the year that includes the day on which that individual is to receive payment of that consideration, etc." in that paragraph is deemed to be replaced with "the individual had his or her domicile as of January 1 of the year that includes the date of the closure of a tax-exempt account".

  前項の規定の適用がある場合における第二十四条第一項第七号並びに第七十一条の五十一第一項及び第二項の規定の適用については、同号中「特定株式等譲渡対価等の支払を受ける個人で当該特定株式等譲渡対価等の支払を受けるべき日」とあるのは「租税特別措置法第三十七条の十四第五項第一号に規定する非課税口座（以下この号及び第七十一条の五十一第一項において「非課税口座」という。）及び同法第三十七条の十四第五項第九号に規定する特定課税未成年者口座を開設する個人で同法第三十七条の十四第六項に規定する契約不履行等事由が生じたことによる当該非課税口座の廃止（第七十一条の五十一第一項及び第二項において「非課税口座の廃止」という。）の日」と、同条第一項中「選択口座が開設されている租税特別措置法第三十七条の十一の三第三項第一号に規定する金融商品取引業者等で特定株式等譲渡対価等の支払を受けるべき日」とあるのは「非課税口座の廃止の日」と、「に対して当該特定株式等譲渡対価等の支払をするもの」とあるのは「の当該非課税口座が開設されている租税特別措置法第三十七条の十四第一項に規定する金融商品取引業者等」と、同条第二項中「特定株式等譲渡対価等の支払をする際」とあるのは「非課税口座の廃止の際」と、「年の翌年の一月十日（政令で定める場合にあつては、政令で定める日）」とあるのは「月の翌月十日」と、「特定株式等譲渡対価等の支払を受ける個人が当該特定株式等譲渡対価等の支払を受けるべき日」とあるのは「非課税口座の廃止の日」とする。

• AddedSupplementary Provisions, Article 35-3-3, paragraph (3)

  With regard to the application of the provisions of Article 23, paragraph (5) where the provisions of the preceding two paragraphs apply, the phrase "Subsections 4 through 6, and" in Article 23, paragraph (5) is deemed to be replaced with "Subsections 4 through 6,", and the phrase "through (4)" in Article 23, paragraph (5) is deemed to be replaced with "through (4) of the Supplementary Provisions, Article 35-3-3, paragraph (1) of the Supplementary Provisions and Article 24, paragraph (1), item (vii) as applied with terms replaced pursuant to Article 35-3-3, paragraph (2)".

  前二項の規定の適用がある場合における第二十三条第五項の規定の適用については、同項中「まで並びに」とあるのは「まで、」と、「第四項まで」とあるのは「第四項まで、附則第三十五条の三の三第一項並びに同条第二項の規定により読み替えられた次条第一項第七号」とする。

• AddedSupplementary Provisions, Article 35-3-3, paragraph (4)

  The necessary particulars concerning the application of the provisions of the preceding three paragraphs are specified by Cabinet Order.

  前三項の規定の適用に関し必要な事項は、政令で定める。

Its words stay the same; only its number changes.

• ChangedSupplementary Provisions, Article 35-3-5, paragraph (3)See the words it replaces

  With regard to the application of the provisions of Article 23, paragraph (5) where the provisions of the preceding two paragraphs apply, the phrase "Subsections 4 through 6, and" in Article 23, paragraph (5) is deemed to be replaced with "Subsections 4 through 6,", and the phrase "through (4)" in Article 23, paragraph (5) is deemed to be replaced with "through (4) of the Supplementary Provisions, Article 35-3-435-3-5, paragraph (1) of the Supplementary Provisions and Article 24, paragraph (1), item (vii) as applied with terms replaced pursuant to Article 35-3-435-3-5, paragraph (2)".

  前二項の規定の適用がある場合における第二十三条第五項の規定の適用については、同項中「まで並びに」とあるのは「まで、」と、「第四項まで」とあるのは「第四項まで、附則第三十五条の三の四第三十五条の三の五第一項並びに同条第二項の規定により読み替えられた次条第一項第七号」とする。

• ChangedSupplementary Provisions, Article 45, paragraph (1)See the words it replaces

  Where a person liable for the income levy of prefectural inhabitant tax has been subject to the provisions of Article 13, paragraph (1) of the Earthquake Special Provisions Act with respect to income tax for the previous year, with regard to the application of Article 5-4 of the Supplementary Provisions, the words set out in the middle column of the following table in the provisions of that Article set out in the left-hand column of the table are deemed to be replaced with the words set out in the right-hand column of the table, respectively.

  Paragraph (1)	Article 41 or Article 41-2-2 of the Act on Special Measures Concerning Taxation	Article 41 of the Act on Special Measures Concerning Taxation as applied with terms replaced pursuant to Article 13, paragraph (1) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake (Act No. 29 of 2011), or Article 41-2-2 of the Act on Special Measures Concerning Taxation as applied pursuant to that paragraph
  Paragraph (1), item (i)	Article 41, paragraphs (2) through (5) or (10) through (21)(18), or Article 41-2 of the Act on Special Measures Concerning Taxation	Article 41, paragraphs (2) through (5) or paragraphs (10) through (21) of the Act on Special Measures Concerning Taxation as applied with terms replaced pursuant to Article 13, paragraph (1) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake, or Article 41-2 of the Act on Special Measures Concerning Taxation as applied pursuant to that paragraph
  Paragraph (1), item (ii)	Article 41, Article 41-2-2, Article 41-18	Article 41 of the Act on Special Measures Concerning Taxation as applied with terms replaced pursuant to Article 13, paragraph (1) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake, Article 41-2-2 of the Act on Special Measures Concerning Taxation as applied pursuant to that paragraph, or Article 41-18

  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震災特例法第十三条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の規定の適用については、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句とする。

  第一項	租税特別措置法第四十一条又は第四十一条の二の二	東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律（平成二十三年法律第二十九号）第十三条第一項の規定により読み替えて適用される租税特別措置法第四十一条又は同項の規定により適用される租税特別措置法第四十一条の二の二
  第一項第一号	租税特別措置法第四十一条第二項から第五項まで若しくは第十項から第二十一項第十八項まで若しくは第四十一条の二	東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十三条第一項の規定により読み替えて適用される租税特別措置法第四十一条第二項から第五項まで若しくは第十項から第二十一項まで若しくは東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十三条第一項の規定により適用される租税特別措置法第四十一条の二
  第一項第二号	租税特別措置法第四十一条、第四十一条の二の二、	東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十三条第一項の規定により読み替えて適用される租税特別措置法第四十一条、同項の規定により適用される租税特別措置法第四十一条の二の二若しくは租税特別措置法

• ChangedSupplementary Provisions, Article 45, paragraph (4)See the words it replaces

  Where a person liable for the income levy of municipal inhabitant tax has been subject to the provisions of Article 13, paragraph (1) of the Earthquake Special Provisions Act with respect to income tax for the previous year, with regard to the application of Article 5-4 of the Supplementary Provisions, the words set out in the middle column of the following table in the provisions of that Article set out in the left-hand column of the table are deemed to be replaced with the words set out in the right-hand column of the table, respectively.

  Paragraph (5)	Article 41 or Article 41-2-2 of the Act on Special Measures Concerning Taxation	Article 41 of the Act on Special Measures Concerning Taxation as applied with terms replaced pursuant to Article 13, paragraph (1) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake (Act No. 29 of 2011), or Article 41-2-2 of the Act on Special Measures Concerning Taxation as applied pursuant to that paragraph
  Paragraph (5), item (i)	Article 41, paragraphs (2) through (5) or (10) through (21)(18), or Article 41-2 of the Act on Special Measures Concerning Taxation	Article 41, paragraphs (2) through (5) or paragraphs (10) through (21) of the Act on Special Measures Concerning Taxation as applied with terms replaced pursuant to Article 13, paragraph (1) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake, or Article 41-2 of the Act on Special Measures Concerning Taxation as applied pursuant to that paragraph
  Paragraph (5), item (ii)	Article 41, Article 41-2-2, Article 41-18	Article 41 of the Act on Special Measures Concerning Taxation as applied with terms replaced pursuant to Article 13, paragraph (1) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake, Article 41-2-2 of the Act on Special Measures Concerning Taxation as applied pursuant to that paragraph, or Article 41-18

  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震災特例法第十三条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の規定の適用については、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句とする。

  第五項	租税特別措置法第四十一条又は第四十一条の二の二	東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律（平成二十三年法律第二十九号）第十三条第一項の規定により読み替えて適用される租税特別措置法第四十一条又は同項の規定により適用される租税特別措置法第四十一条の二の二
  第五項第一号	租税特別措置法第四十一条第二項から第五項まで若しくは第十項から第二十一項第十八項まで若しくは第四十一条の二	東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十三条第一項の規定により読み替えて適用される租税特別措置法第四十一条第二項から第五項まで若しくは第十項から第二十一項まで若しくは東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十三条第一項の規定により適用される租税特別措置法第四十一条の二
  第五項第二号	租税特別措置法第四十一条、第四十一条の二の二、	東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十三条第一項の規定により読み替えて適用される租税特別措置法第四十一条、同項の規定により適用される租税特別措置法第四十一条の二の二若しくは租税特別措置法

• AddedSupplementary Provisions, Article 3, paragraph (2)

  The provisions of Article 23, paragraph (1) of the New Act (limited to the part relating to items (vii) and (ix)) apply from individual prefectural inhabitant tax for fiscal year 2027, and the provisions then in force continue to govern individual prefectural inhabitant tax up to fiscal year 2026.

  新法第二十三条第一項（第七号及び第九号に係る部分に限る。）の規定は、令和九年度以後の年度分の個人の道府県民税について適用し、令和八年度分までの個人の道府県民税については、なお従前の例による。

• AddedSupplementary Provisions, Article 3, paragraph (9)

  The provisions of Article 37-2, paragraph (11) and Article 5-5, paragraph (1) of the Supplementary Provisions of the Local Tax Act as amended by the provisions set forth in Article 1, item (ii) of the Supplementary Provisions (referred to as the "January 2027 New Act" in paragraph (12) and Article 11, paragraphs (8) and (10) of the Supplementary Provisions) apply from individual prefectural inhabitant tax for fiscal year 2028, and the provisions then in force continue to govern individual prefectural inhabitant tax up to fiscal year 2027.

  附則第一条第二号に掲げる規定による改正後の地方税法（第十二項並びに附則第十一条第八項及び第十項において「九年一月新法」という。）第三十七条の二第十一項及び附則第五条の五第一項の規定は、令和十年度以後の年度分の個人の道府県民税について適用し、令和九年度分までの個人の道府県民税については、なお従前の例による。

• AddedSupplementary Provisions, Article 3, paragraph (10)

  The provisions of Article 45-3-3, paragraphs (1) and (2) of the New Act apply to a return under Article 45-3-3, paragraph (1) of the New Act that is submitted with regard to public pensions, etc. (meaning public pensions, etc. prescribed in Article 203-6, paragraph (1) of the Income Tax Act (Act No. 33 of 1965); hereinafter in this paragraph and Article 11, paragraph (9) of the Supplementary Provisions referred to as "public pensions, etc.") that are to be paid on or after the date of enforcement of the provisions set forth in Article 1, item (ii) of the Supplementary Provisions (hereinafter in this paragraph and Article 11, paragraph (9) of the Supplementary Provisions referred to as the "Item 2 Effective Date"), and the provisions then in force continue to govern a return under Article 45-3-3, paragraph (1) of the Former Act that was submitted with regard to public pensions, etc. that were to be paid before the Item 2 Effective Date.

  新法第四十五条の三の三第一項及び第二項の規定は、附則第一条第二号に掲げる規定の施行の日（以下この項及び附則第十一条第九項において「二号施行日」という。）以後に支払を受けるべき所得税法（昭和四十年法律第三十三号）第二百三条の六第一項に規定する公的年金等（以下この項及び附則第十一条第九項において「公的年金等」という。）について提出する新法第四十五条の三の三第一項の規定による申告書について適用し、二号施行日前に支払を受けるべき公的年金等について提出した旧法第四十五条の三の三第一項の規定による申告書については、なお従前の例による。

• AddedSupplementary Provisions, Article 3, paragraph (12)

  The provisions of Article 5-4, paragraphs (1) through (4) of the Supplementary Provisions of the January 2027 New Act apply where a person liable for tax for the income levy of prefectural inhabitant tax, on or after January 1, 2026, uses as their residence, as provided in Article 41, paragraph (1) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957; referred to as the "New Act on Special Measures Concerning Taxation" in the following Article, Article 5 of the Supplementary Provisions and Articles 11 through 13 of the Supplementary Provisions) as amended by the provisions of Article 7 of the Act Partially Amending the Income Tax Act, etc. (Act No. 12 of 2026; hereinafter in this paragraph, paragraph (18) and Article 11, paragraph (15) of the Supplementary Provisions referred to as the "Income Tax Act Amendment Act"), a residential house prescribed in that paragraph (including a dwelling eligible for the special measure prescribed in paragraph (16) of that Article that is deemed to be a residential house prescribed in paragraph (1) of that Article pursuant to paragraph (16) of that Article), an existing house (including a special-case existing house prescribed in paragraph (17) of that Article that is deemed to be an existing house prescribed in paragraph (1) of that Article pursuant to paragraph (17) of that Article and a house requiring seismic retrofitting prescribed in paragraph (35) of that Article that is deemed to be an existing house prescribed in paragraph (1) of that Article pursuant to paragraph (35) of that Article), a house that has undergone extension, rebuilding, etc. (including a house that has undergone special-case extension, rebuilding, etc. prescribed in paragraph (17) of that Article that is deemed to be a house that has undergone extension, rebuilding, etc. prescribed in paragraph (1) of that Article pursuant to paragraph (17) of that Article, and limited to the part pertaining to that extension, rebuilding, etc. or that special-case extension, rebuilding, etc.), or a certified house, etc. prescribed in paragraph (6) of that Article (including a special-case certified house, etc. prescribed in paragraph (18) of that Article that is deemed to be a certified house, etc. prescribed in paragraph (6) of that Article pursuant to paragraph (18) of that Article), and the provisions then in force continue to govern where a person liable for tax for the income levy of prefectural inhabitant tax, before that date, used as their residence, as provided in Article 41, paragraph (1) of the Act on Special Measures Concerning Taxation prior to amendment by the provisions of Article 7 of the Income Tax Act Amendment Act (referred to as the "Former Act on Special Measures Concerning Taxation" in paragraph (18) and Article 11, paragraphs (10) and (15) of the Supplementary Provisions), a residential house prescribed in that paragraph (including a dwelling eligible for the special measure prescribed in paragraph (20) of that Article that is deemed to be a residential house prescribed in paragraph (1) of that Article pursuant to paragraph (20) of that Article), an existing house (including a house requiring seismic retrofitting prescribed in paragraph (35) of that Article that is deemed to be an existing house prescribed in paragraph (1) of that Article pursuant to paragraph (35) of that Article), a house that has undergone extension, rebuilding, etc. (limited to the part pertaining to that extension, rebuilding, etc.), or a certified house, etc. prescribed in paragraph (10) of that Article (including a special-case certified house, etc. prescribed in paragraph (21) of that Article that is deemed to be a certified house, etc. prescribed in paragraph (10) of that Article pursuant to paragraph (21) of that Article).

  九年一月新法附則第五条の四第一項から第四項までの規定は、道府県民税の所得割の納税義務者が令和八年一月一日以後に所得税法等の一部を改正する法律（令和八年法律第十二号。以下この項及び第十八項並びに附則第十一条第十五項において「所得税法等改正法」という。）第七条の規定による改正後の租税特別措置法（昭和三十二年法律第二十六号。次条並びに附則第五条及び第十一条から第十三条までにおいて「新租税特別措置法」という。）第四十一条第一項に規定する居住用家屋（同条第十六項の規定により同条第一項に規定する居住用家屋とみなされる同条第十六項に規定する特例居住用家屋を含む。）若しくは既存住宅（同条第十七項の規定により同条第一項に規定する既存住宅とみなされる同条第十七項に規定する特例既存住宅及び同条第三十五項の規定により同条第一項に規定する既存住宅とみなされる同条第三十五項に規定する要耐震改修住宅を含む。）若しくは増改築等をした家屋（同条第十七項の規定により同条第一項に規定する増改築等をした家屋とみなされる同条第十七項に規定する特例増改築等をした家屋を含み、当該増改築等又は当該特例増改築等に係る部分に限る。）又は同条第六項に規定する認定住宅等（同条第十八項の規定により同条第六項に規定する認定住宅等とみなされる同条第十八項に規定する特例認定住宅等を含む。）を同条第一項の定めるところによりその者の居住の用に供する場合について適用し、道府県民税の所得割の納税義務者が同日前に所得税法等改正法第七条の規定による改正前の租税特別措置法（第十八項並びに附則第十一条第十項及び第十五項において「旧租税特別措置法」という。）第四十一条第一項に規定する居住用家屋（同条第二十項の規定により同条第一項に規定する居住用家屋とみなされる同条第二十項に規定する特例居住用家屋を含む。）若しくは既存住宅（同条第三十五項の規定により同条第一項に規定する既存住宅とみなされる同条第三十五項に規定する要耐震改修住宅を含む。）若しくは増改築等をした家屋（当該増改築等に係る部分に限る。）又は同条第十項に規定する認定住宅等（同条第二十一項の規定により同条第十項に規定する認定住宅等とみなされる同条第二十一項に規定する特例認定住宅等を含む。）を同条第一項の定めるところによりその者の居住の用に供した場合については、なお従前の例による。

• AddedSupplementary Provisions, Article 11, paragraph (2)

  The provisions of Article 292, paragraph (1) of the New Act (limited to the part pertaining to items (vii) and (ix)) apply to individual municipal inhabitant tax for fiscal 2027 and subsequent fiscal years, and the provisions then in force continue to govern individual municipal inhabitant tax through fiscal 2026.

  新法第二百九十二条第一項（第七号及び第九号に係る部分に限る。）の規定は、令和九年度以後の年度分の個人の市町村民税について適用し、令和八年度分までの個人の市町村民税については、なお従前の例による。

• AddedSupplementary Provisions, Article 11, paragraph (8)

  The provisions of Article 314-7, paragraph (11) of the January 2027 New Act and Article 5-5, paragraph (2) of the Supplementary Provisions of the January 2027 New Act apply to individual municipal inhabitant tax for fiscal 2028 and subsequent fiscal years, and the provisions then in force continue to govern individual municipal inhabitant tax through fiscal 2027.

  九年一月新法第三百十四条の七第十一項及び附則第五条の五第二項の規定は、令和十年度以後の年度分の個人の市町村民税について適用し、令和九年度分までの個人の市町村民税については、なお従前の例による。

• AddedSupplementary Provisions, Article 11, paragraph (9)

  The provisions of Article 317-3-3, paragraphs (1) and (2) of the New Act apply to the return under paragraph (1) of that Article submitted with respect to public pensions, etc. to be received on or after the Item 2 Effective Date, and the provisions then in force continue to govern the return under Article 317-3-3, paragraph (1) of the Former Act submitted with respect to public pensions, etc. to be received before the Item 2 Effective Date.

  新法第三百十七条の三の三第一項及び第二項の規定は、二号施行日以後に支払を受けるべき公的年金等について提出する同条第一項の規定による申告書について適用し、二号施行日前に支払を受けるべき公的年金等について提出した旧法第三百十七条の三の三第一項の規定による申告書については、なお従前の例による。

• AddedSupplementary Provisions, Article 11, paragraph (10)

  The provisions of Article 5-4, paragraphs (5) through (8) of the Supplementary Provisions of the January 2027 New Act apply where a person liable for tax for the income levy of municipal inhabitant tax, on or after January 1, 2026, uses as their residence, as provided in Article 41, paragraph (1) of the New Act on Special Measures Concerning Taxation, a residential house prescribed in that paragraph (including a dwelling eligible for the special measure prescribed in paragraph (16) of that Article that is deemed to be a residential house prescribed in paragraph (1) of that Article pursuant to paragraph (16) of that Article), an existing house (including a special-case existing house prescribed in paragraph (17) of that Article that is deemed to be an existing house prescribed in paragraph (1) of that Article pursuant to paragraph (17) of that Article and a house requiring seismic retrofitting prescribed in paragraph (35) of that Article that is deemed to be an existing house prescribed in paragraph (1) of that Article pursuant to paragraph (35) of that Article), a house that has undergone extension, rebuilding, etc. (including a house that has undergone special-case extension, rebuilding, etc. prescribed in paragraph (17) of that Article that is deemed to be a house that has undergone extension, rebuilding, etc. prescribed in paragraph (1) of that Article pursuant to paragraph (17) of that Article, and limited to the part pertaining to that extension, rebuilding, etc. or that special-case extension, rebuilding, etc.), or a certified house, etc. prescribed in paragraph (6) of that Article (including a special-case certified house, etc. prescribed in paragraph (18) of that Article that is deemed to be a certified house, etc. prescribed in paragraph (6) of that Article pursuant to paragraph (18) of that Article), and the provisions then in force continue to govern where a person liable for tax for the income levy of municipal inhabitant tax, before that date, used as their residence, as provided in Article 41, paragraph (1) of the Former Act on Special Measures Concerning Taxation, a residential house prescribed in that paragraph (including a dwelling eligible for the special measure prescribed in paragraph (20) of that Article that is deemed to be a residential house prescribed in paragraph (1) of that Article pursuant to paragraph (20) of that Article), an existing house (including a house requiring seismic retrofitting prescribed in paragraph (35) of that Article that is deemed to be an existing house prescribed in paragraph (1) of that Article pursuant to paragraph (35) of that Article), a house that has undergone extension, rebuilding, etc. (limited to the part pertaining to that extension, rebuilding, etc.), or a certified house, etc. prescribed in paragraph (10) of that Article (including a special-case certified house, etc. prescribed in paragraph (21) of that Article that is deemed to be a certified house, etc. prescribed in paragraph (10) of that Article pursuant to paragraph (21) of that Article).

  九年一月新法附則第五条の四第五項から第八項までの規定は、市町村民税の所得割の納税義務者が令和八年一月一日以後に新租税特別措置法第四十一条第一項に規定する居住用家屋（同条第十六項の規定により同条第一項に規定する居住用家屋とみなされる同条第十六項に規定する特例居住用家屋を含む。）若しくは既存住宅（同条第十七項の規定により同条第一項に規定する既存住宅とみなされる同条第十七項に規定する特例既存住宅及び同条第三十五項の規定により同条第一項に規定する既存住宅とみなされる同条第三十五項に規定する要耐震改修住宅を含む。）若しくは増改築等をした家屋（同条第十七項の規定により同条第一項に規定する増改築等をした家屋とみなされる同条第十七項に規定する特例増改築等をした家屋を含み、当該増改築等又は当該特例増改築等に係る部分に限る。）又は同条第六項に規定する認定住宅等（同条第十八項の規定により同条第六項に規定する認定住宅等とみなされる同条第十八項に規定する特例認定住宅等を含む。）を同条第一項の定めるところによりその者の居住の用に供する場合について適用し、市町村民税の所得割の納税義務者が同日前に旧租税特別措置法第四十一条第一項に規定する居住用家屋（同条第二十項の規定により同条第一項に規定する居住用家屋とみなされる同条第二十項に規定する特例居住用家屋を含む。）若しくは既存住宅（同条第三十五項の規定により同条第一項に規定する既存住宅とみなされる同条第三十五項に規定する要耐震改修住宅を含む。）若しくは増改築等をした家屋（当該増改築等に係る部分に限る。）又は同条第十項に規定する認定住宅等（同条第二十一項の規定により同条第十項に規定する認定住宅等とみなされる同条第二十一項に規定する特例認定住宅等を含む。）を同条第一項の定めるところによりその者の居住の用に供した場合については、なお従前の例による。