Local Tax Act

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

  For the time being, a prefecture may not, notwithstanding the provisions of Article 24, paragraph (1), impose the income levy of prefectural inhabitant tax (excluding the income levy imposed under the provisions of Article 50-2) on a person, among those on whom the income levy of prefectural inhabitant tax is to be imposed, for whom the total of the gross income, amount of retirement income and amount of timber income calculated pursuant to the provisions of Article 32 with respect to income of the year preceding the year that includes the first day of the fiscal year concerned (hereinafter in this Article, paragraphs (2) through (11) of the following Article, Article 4-2, paragraphs (2) through (11) of the Supplementary Provisions, Articles 4-5 through 33-2 of the Supplementary Provisions, Articles 33-3 through 35-3 of the Supplementary Provisions, Article 35-3-2, paragraphs (1) and (6) of the Supplementary Provisions, Article 35-3-4, paragraphs (1) and (6) of the Supplementary Provisions, Articles 35-435-3-6 through 44 of the Supplementary Provisions, Article 45 of the Supplementary Provisions and Article 61 of the Supplementary Provisions referred to as the "previous year") is the amount obtained by adding 100,000 yen to the amount obtained by multiplying 350,000 yen by the number obtained by adding one to the number of the person's spouse in the same household and dependents (limited to persons under 16 years of age and claimable dependents prescribed in Article 34, paragraph (1), item (xi); the same applies hereinafter in this paragraph and the following paragraph) (where the person has a spouse in the same household or dependents, the amount obtained by adding 320,000 yen to that amount) or less.

  道府県は、当分の間、道府県民税の所得割を課すべき者のうち、その者の当該年度の初日の属する年の前年（以下この条、次条第二項から第十一項まで、附則第四条の二第二項から第十一項まで、附則第四条の五から第三十三条の二まで、附則第三十三条の三から第三十五条の三まで、附則第三十五条の三の二第一項及び第六項、附則第三十五条の三の四第一項及び第六項、附則第三十五条の四第三十五条の三の六から第四十四条まで、附則第四十五条並びに附則第六十一条において「前年」という。）の所得について第三十二条の規定により算定した総所得金額、退職所得金額及び山林所得金額の合計額が、三十五万円にその者の同一生計配偶者及び扶養親族（年齢十六歳未満の者及び第三十四条第一項第十一号に規定する控除対象扶養親族に限る。以下この項及び次項において同じ。）の数に一を加えた数を乗じて得た金額に十万円を加算した金額（その者が同一生計配偶者又は扶養親族を有する場合には、当該金額に三十二万円を加算した金額）以下である者に対しては、第二十四条第一項の規定にかかわらず、道府県民税の所得割（第五十条の二の規定により課する所得割を除く。）を課することができない。

• 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, Article 35-3-6, 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); 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 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、附則第三十五条の三の六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。

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

  where Article 33-2, paragraph (1), Article 34, paragraph (1), Article 35-2, paragraph (1), Article 35-2-2, paragraph (1), Article 35-3-6, paragraph (1) or Article 35-4, paragraph (1) of the Supplementary Provisions is applied to the income for the previous year: 75 percent.

  前年中の所得について附則第三十三条の二第一項、附則第三十四条第一項、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、附則第三十五条の三の六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場合　百分の七十五

• 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, Article 35-3-6, paragraph (4) 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); 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 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、附則第三十五条の三の六第四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。

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

  where Article 33-2, paragraph (5), Article 34, paragraph (4), Article 35-2, paragraph (5), Article 35-2-2, paragraph (5), Article 35-3-6, paragraph (4) or Article 35-4, paragraph (4) of the Supplementary Provisions is applied to the income for the previous year: 75 percent.

  前年中の所得について附則第三十三条の二第五項、附則第三十四条第四項、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、附則第三十五条の三の六第四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場合　百分の七十五

• AddedSupplementary Provisions, Article 35-3-6, paragraph (1)

  For the time being, where a person liable for the income levy of prefectural inhabitant tax has business income, capital gains or miscellaneous income prescribed in Article 38-2, paragraph (1) of the Act on Special Measures Concerning Taxation in the previous year, a prefecture is to, with regard to that business income, those capital gains and that miscellaneous income and notwithstanding Article 32, paragraphs (1) and (2) and Article 35, separate them from other income and impose, on the amount calculated as provided for by Cabinet Order as the amount of business income, the amount of capital gains and the amount of miscellaneous income for the previous year (referred to as the "amount of capital gains, etc. on specified crypto assets" in this paragraph hereinafter), the income levy of prefectural inhabitant tax in an amount equivalent to an amount equivalent to two percent (or one percent where the person liable for tax has an address within the area of a designated city) of the amount of taxable capital gains, etc. on specified crypto assets (meaning the amount of capital gains, etc. on specified crypto assets (where Article 34 as applied with terms replaced pursuant to item (iii) of the following paragraph applies, the amount after that application)). In this case, where there is a loss arising in the calculation of the amount of capital gains, etc. on specified crypto assets, that loss is deemed not to have arisen for the purpose of applying the provisions concerning prefectural inhabitant tax.

  道府県は、当分の間、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三十八条の二第一項に規定する事業所得、譲渡所得又は雑所得を有する場合には、当該事業所得、譲渡所得及び雑所得については、第三十二条第一項及び第二項並びに第三十五条の規定にかかわらず、他の所得と区分し、前年中の当該事業所得の金額、譲渡所得の金額及び雑所得の金額として政令で定めるところにより計算した金額（以下この項において「特定暗号資産に係る譲渡所得等の金額」という。）に対し、特定暗号資産に係る課税譲渡所得等の金額（特定暗号資産に係る譲渡所得等の金額（次項第三号の規定により読み替えて適用される第三十四条の規定の適用がある場合には、その適用後の金額）をいう。）の百分の二（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、百分の一）に相当する金額に相当する道府県民税の所得割を課する。この場合において、特定暗号資産に係る譲渡所得等の金額の計算上生じた損失の金額があるときは、道府県民税に関する規定の適用については、当該損失の金額は生じなかつたものとみなす。

• AddedSupplementary Provisions, Article 35-3-6, paragraph (2)

  Where the provisions of the preceding paragraph apply, the following applies:

  前項の規定の適用がある場合には、次に定めるところによる。

• AddedSupplementary Provisions, Article 35-3-6, paragraph (2), item (i)

  with regard to the application of the provisions of Article 23, paragraph (1) (limited to the portions relating to items (vii) through (ix), item (xi), (a), (2), item (xii), (b) and item (xiii)), Article 24-5, paragraph (1) (limited to the portion relating to item (ii)), Article 34, paragraph (1) (limited to the portions relating to item (x)-2 and item (xii)) and paragraph (9), Article 37, Article 4, paragraph (4) of the Supplementary Provisions and Article 4-2, paragraph (4) of the Supplementary Provisions, the phrase "amount of timber income" in Article 23, paragraph (1), item (xiii) is deemed to be replaced with "amount of timber income and the amount of capital gains, etc. on specified crypto assets prescribed in Article 35-3-6, paragraph (1) of the Supplementary Provisions";

  第二十三条第一項（第七号から第九号まで、第十一号イ（２）、第十二号ロ及び第十三号に係る部分に限る。）、第二十四条の五第一項（第二号に係る部分に限る。）、第三十四条第一項（第十号の二及び第十二号に係る部分に限る。）及び第九項、第三十七条、附則第四条第四項並びに附則第四条の二第四項の規定の適用については、第二十三条第一項第十三号中「山林所得金額」とあるのは、「山林所得金額並びに附則第三十五条の三の六第一項に規定する特定暗号資産に係る譲渡所得等の金額」とする。

• AddedSupplementary Provisions, Article 35-3-6, paragraph (2), item (ii)

  with regard to the application of the provisions of Article 69 of the Income Tax Act that are to be followed in calculating the tax base of the income levy of prefectural inhabitant tax, the application is as applied pursuant to the provisions of Article 38-2, paragraph (2), item (ii) of the Act on Special Measures Concerning Taxation;

  道府県民税の所得割の課税標準の計算上その例によることとされる所得税法第六十九条の規定の適用については、租税特別措置法第三十八条の二第二項第二号の規定により適用されるところによる。

• AddedSupplementary Provisions, Article 35-3-6, paragraph (2), item (iii)

  with regard to the application of the provisions of Article 32, paragraph (9) (limited to the portion relating to casualty loss) and Article 34, the phrase "gross income" in those provisions is deemed to be replaced with "gross income, the amount of capital gains, etc. on specified crypto assets prescribed in Article 35-3-6, paragraph (1) of the Supplementary Provisions";

  第三十二条第九項（雑損失の金額に係る部分に限る。）及び第三十四条の規定の適用については、これらの規定中「総所得金額」とあるのは、「総所得金額、附則第三十五条の三の六第一項に規定する特定暗号資産に係る譲渡所得等の金額」とする。

• AddedSupplementary Provisions, Article 35-3-6, paragraph (2), item (iv)

  with regard to the application of the provisions of Articles 37 through 37-4, Article 5, paragraph (1) of the Supplementary Provisions, Article 5-4, paragraph (1) of the Supplementary Provisions and Article 5-5, paragraph (1) of the Supplementary Provisions, the phrase "amount of the income levy" in Article 37 is deemed to be replaced with "amount of the income levy and the amount of the income levy of prefectural inhabitant tax under Article 35-3-6, paragraph (1) of the Supplementary Provisions", the phrase "amount of timber income" in Article 37-2, paragraph (1) is deemed to be replaced with "amount of timber income and the amount of capital gains, etc. on specified crypto assets prescribed in Article 35-3-6, paragraph (1) of the Supplementary Provisions", the phrase "amount of the income levy" in the first sentence of that paragraph, Article 37-3, Article 37-4, Article 5, paragraph (1) of the Supplementary Provisions and Article 5-4, paragraph (1) of the Supplementary Provisions is deemed to be replaced with "amount of the income levy and the amount of the income levy of prefectural inhabitant tax under Article 35-3-6, paragraph (1) of the Supplementary Provisions", the phrase "amount of the income levy" in the second sentence of Article 37-2, paragraph (1) is deemed to be replaced with "amount of the income levy and the amount of the income levy of prefectural inhabitant tax under Article 35-3-6, paragraph (1) of the Supplementary Provisions in total", the phrase "amount of the income levy" in paragraph (11) of that Article and Article 5-5, paragraph (1) of the Supplementary Provisions is deemed to be replaced with "amount of the income levy and the amount of the income levy of prefectural inhabitant tax under Article 35-3-6, paragraph (1) of the Supplementary Provisions in total", and the phrase "taxable gross income" in each item of Article 5, paragraph (1) of the Supplementary Provisions is deemed to be replaced with "taxable gross income and the amount of taxable capital gains, etc. on specified crypto assets prescribed in Article 35-3-6, paragraph (1) of the Supplementary Provisions in total";

  第三十七条から第三十七条の四まで、附則第五条第一項、附則第五条の四第一項及び附則第五条の五第一項の規定の適用については、第三十七条中「所得割の額」とあるのは「所得割の額及び附則第三十五条の三の六第一項の規定による道府県民税の所得割の額」と、第三十七条の二第一項中「山林所得金額」とあるのは「山林所得金額並びに附則第三十五条の三の六第一項に規定する特定暗号資産に係る譲渡所得等の金額」と、同項前段、第三十七条の三、第三十七条の四、附則第五条第一項及び附則第五条の四第一項中「所得割の額」とあるのは「所得割の額並びに附則第三十五条の三の六第一項の規定による道府県民税の所得割の額」と、第三十七条の二第一項後段中「所得割の額」とあるのは「所得割の額及び附則第三十五条の三の六第一項の規定による道府県民税の所得割の額の合計額」と、同条第十一項及び附則第五条の五第一項中「所得割の額」とあるのは「所得割の額並びに附則第三十五条の三の六第一項の規定による道府県民税の所得割の額の合計額」と、附則第五条第一項各号中「課税総所得金額」とあるのは「課税総所得金額及び附則第三十五条の三の六第一項に規定する特定暗号資産に係る課税譲渡所得等の金額の合計額」とする。

• AddedSupplementary Provisions, Article 35-3-6, paragraph (2), item (v)

  with regard to the application of the provisions of Article 3-3 of the Supplementary Provisions, the phrase "amount of timber income" in paragraph (1) and paragraph (2), item (i) of that Article is deemed to be replaced with "amount of timber income and the amount of capital gains, etc. on specified crypto assets prescribed in Article 35-3-6, paragraph (1) of the Supplementary Provisions", the phrase "the amount of the income levy of that person liable for tax in the case where the provisions of Articles 35 and 37 are applied" in that paragraph is deemed to be replaced with "the amount of the income levy of that person liable for tax in the case where the provisions of Articles 35 and 37 are applied and the amount of the income levy of prefectural inhabitant tax under Article 35-3-6, paragraph (1) of the Supplementary Provisions", and the phrase "amount of the income levy" in paragraph (2), item (ii) and paragraph (5), item (iii) of that Article is deemed to be replaced with "amount of the income levy and the amount of the income levy of prefectural inhabitant tax under Article 35-3-6, paragraph (1) of the Supplementary Provisions";

  附則第三条の三の規定の適用については、同条第一項及び第二項第一号中「山林所得金額」とあるのは「山林所得金額並びに附則第三十五条の三の六第一項に規定する特定暗号資産に係る譲渡所得等の金額」と、同項中「適用した場合の所得割の額」とあるのは「適用した場合の所得割の額並びに附則第三十五条の三の六第一項の規定による道府県民税の所得割の額」と、同項第二号及び同条第五項第三号中「所得割の額」とあるのは「所得割の額並びに附則第三十五条の三の六第一項の規定による道府県民税の所得割の額」とする。

• AddedSupplementary Provisions, Article 35-3-6, paragraph (2), item (vi)

  In addition to what is provided for in the preceding items, Cabinet Order provides for special provisions concerning the filing under Article 45-2 and other particulars necessary for the application of the provisions concerning prefectural inhabitant tax in a case where the provisions of the preceding paragraph apply.

  前各号に定めるもののほか、第四十五条の二の規定による申告に関する特例その他前項の規定の適用がある場合における道府県民税に関する規定の適用に関し必要な事項は、政令で定める。

• AddedSupplementary Provisions, Article 35-3-6, paragraph (3)

  Beyond what is provided for in the preceding paragraph, necessary matters concerning the application of the provisions of paragraph (1) are specified by Cabinet Order.

  前項に定めるもののほか、第一項の規定の適用に関し必要な事項は、政令で定める。

• AddedSupplementary Provisions, Article 35-3-6, paragraph (4)

  For the time being, where a person liable for the income levy of municipal inhabitant tax has business income, capital gains or miscellaneous income prescribed in Article 38-2, paragraph (1) of the Act on Special Measures Concerning Taxation in the previous year, a municipality is to, with regard to that business income, those capital gains and that miscellaneous income and notwithstanding Article 313, paragraphs (1) and (2) and Article 314-3, separate them from other income and impose, on the amount calculated as provided for by Cabinet Order as the amount of business income, the amount of capital gains and the amount of miscellaneous income for the previous year (referred to as the "amount of capital gains, etc. on specified crypto assets" in this paragraph hereinafter), the income levy of municipal inhabitant tax in an amount equivalent to an amount equivalent to three percent (or four percent where the person liable for tax has an address within the area of a designated city) of the amount of taxable capital gains, etc. on specified crypto assets (meaning the amount of capital gains, etc. on specified crypto assets (where Article 314-2 as applied with terms replaced pursuant to item (iii) of the following paragraph applies, the amount after that application)). In this case, where there is a loss arising in the calculation of the amount of capital gains, etc. on specified crypto assets, that loss is deemed not to have arisen for the purpose of applying the provisions concerning municipal inhabitant tax.

  市町村は、当分の間、市町村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三十八条の二第一項に規定する事業所得、譲渡所得又は雑所得を有する場合には、当該事業所得、譲渡所得及び雑所得については、第三百十三条第一項及び第二項並びに第三百十四条の三の規定にかかわらず、他の所得と区分し、前年中の当該事業所得の金額、譲渡所得の金額及び雑所得の金額として政令で定めるところにより計算した金額（以下この項において「特定暗号資産に係る譲渡所得等の金額」という。）に対し、特定暗号資産に係る課税譲渡所得等の金額（特定暗号資産に係る譲渡所得等の金額（次項第三号の規定により読み替えて適用される第三百十四条の二の規定の適用がある場合には、その適用後の金額）をいう。）の百分の三（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、百分の四）に相当する金額に相当する市町村民税の所得割を課する。この場合において、特定暗号資産に係る譲渡所得等の金額の計算上生じた損失の金額があるときは、市町村民税に関する規定の適用については、当該損失の金額は生じなかつたものとみなす。

• AddedSupplementary Provisions, Article 35-3-6, paragraph (5)

  Where the provisions of the preceding paragraph apply, the following applies:

  前項の規定の適用がある場合には、次に定めるところによる。

• AddedSupplementary Provisions, Article 35-3-6, paragraph (5), item (i)

  with regard to the application of the provisions of Article 292, paragraph (1) (limited to the portions relating to items (vii) through (ix), item (xi), (a), (2), item (xii), (b) and item (xiii)), Article 295, paragraph (1) (limited to the portion relating to item (ii)) and paragraph (3), Article 314-2, paragraph (1) (limited to the portions relating to item (x)-2 and item (xii)) and paragraph (9), Article 314-6, Article 4, paragraph (10) of the Supplementary Provisions and Article 4-2, paragraph (10) of the Supplementary Provisions, the phrase "amount of timber income" in Article 292, paragraph (1), item (xiii) is deemed to be replaced with "amount of timber income and the amount of capital gains, etc. on specified crypto assets prescribed in Article 35-3-6, paragraph (4) of the Supplementary Provisions";

  第二百九十二条第一項（第七号から第九号まで、第十一号イ（２）、第十二号ロ及び第十三号に係る部分に限る。）、第二百九十五条第一項（第二号に係る部分に限る。）及び第三項、第三百十四条の二第一項（第十号の二及び第十二号に係る部分に限る。）及び第九項、第三百十四条の六、附則第四条第十項並びに附則第四条の二第十項の規定の適用については、第二百九十二条第一項第十三号中「山林所得金額」とあるのは、「山林所得金額並びに附則第三十五条の三の六第四項に規定する特定暗号資産に係る譲渡所得等の金額」とする。

• AddedSupplementary Provisions, Article 35-3-6, paragraph (5), item (ii)

  with regard to the application of the provisions of Article 69 of the Income Tax Act that are to be followed in calculating the tax base of the income levy of municipal inhabitant tax, the application is as applied pursuant to the provisions of Article 38-2, paragraph (2), item (ii) of the Act on Special Measures Concerning Taxation;

  市町村民税の所得割の課税標準の計算上その例によることとされる所得税法第六十九条の規定の適用については、租税特別措置法第三十八条の二第二項第二号の規定により適用されるところによる。

• AddedSupplementary Provisions, Article 35-3-6, paragraph (5), item (iii)

  with regard to the application of the provisions of Article 313, paragraph (9) (limited to the portion relating to casualty loss) and Article 314-2, the phrase "gross income" in those provisions is deemed to be replaced with "gross income, the amount of capital gains, etc. on specified crypto assets prescribed in Article 35-3-6, paragraph (4) of the Supplementary Provisions";

  第三百十三条第九項（雑損失の金額に係る部分に限る。）及び第三百十四条の二の規定の適用については、これらの規定中「総所得金額」とあるのは、「総所得金額、附則第三十五条の三の六第四項に規定する特定暗号資産に係る譲渡所得等の金額」とする。

• AddedSupplementary Provisions, Article 35-3-6, paragraph (5), item (iv)

  with regard to the application of the provisions of Articles 314-6 through 314-8, Article 314-9, paragraph (1), Article 5, paragraph (3) of the Supplementary Provisions, Article 5-4, paragraph (5) of the Supplementary Provisions and Article 5-5, paragraph (2) of the Supplementary Provisions, the phrase "amount of the income levy" in Article 314-6 is deemed to be replaced with "amount of the income levy and the amount of the income levy of municipal inhabitant tax under Article 35-3-6, paragraph (4) of the Supplementary Provisions", the phrase "amount of timber income" in Article 314-7, paragraph (1) is deemed to be replaced with "amount of timber income and the amount of capital gains, etc. on specified crypto assets prescribed in Article 35-3-6, paragraph (4) of the Supplementary Provisions", the phrase "amount of the income levy" in the first sentence of that paragraph, Article 314-8, Article 314-9, paragraph (1), Article 5, paragraph (3) of the Supplementary Provisions and Article 5-4, paragraph (5) of the Supplementary Provisions is deemed to be replaced with "amount of the income levy and the amount of the income levy of municipal inhabitant tax under Article 35-3-6, paragraph (4) of the Supplementary Provisions", the phrase "amount of the income levy" in the second sentence of Article 314-7, paragraph (1) is deemed to be replaced with "amount of the income levy and the amount of the income levy of municipal inhabitant tax under Article 35-3-6, paragraph (4) of the Supplementary Provisions in total", the phrase "amount of the income levy" in paragraph (11) of that Article and Article 5-5, paragraph (2) of the Supplementary Provisions is deemed to be replaced with "amount of the income levy and the amount of the income levy of municipal inhabitant tax under Article 35-3-6, paragraph (4) of the Supplementary Provisions in total", and the phrase "taxable gross income" in each item of Article 5, paragraph (3) of the Supplementary Provisions is deemed to be replaced with "taxable gross income and the amount of taxable capital gains, etc. on specified crypto assets prescribed in Article 35-3-6, paragraph (4) of the Supplementary Provisions in total";

  第三百十四条の六から第三百十四条の八まで、第三百十四条の九第一項、附則第五条第三項、附則第五条の四第五項及び附則第五条の五第二項の規定の適用については、第三百十四条の六中「所得割の額」とあるのは「所得割の額及び附則第三十五条の三の六第四項の規定による市町村民税の所得割の額」と、第三百十四条の七第一項中「山林所得金額」とあるのは「山林所得金額並びに附則第三十五条の三の六第四項に規定する特定暗号資産に係る譲渡所得等の金額」と、同項前段、第三百十四条の八、第三百十四条の九第一項、附則第五条第三項及び附則第五条の四第五項中「所得割の額」とあるのは「所得割の額並びに附則第三十五条の三の六第四項の規定による市町村民税の所得割の額」と、第三百十四条の七第一項後段中「所得割の額」とあるのは「所得割の額及び附則第三十五条の三の六第四項の規定による市町村民税の所得割の額の合計額」と、同条第十一項及び附則第五条の五第二項中「所得割の額」とあるのは「所得割の額並びに附則第三十五条の三の六第四項の規定による市町村民税の所得割の額の合計額」と、附則第五条第三項各号中「課税総所得金額」とあるのは「課税総所得金額及び附則第三十五条の三の六第四項に規定する特定暗号資産に係る課税譲渡所得等の金額の合計額」とする。

• AddedSupplementary Provisions, Article 35-3-6, paragraph (5), item (v)

  with regard to the application of the provisions of Article 3-3 of the Supplementary Provisions, the phrase "amount of the income levy" in paragraph (2), item (iii) and paragraph (5), item (ii) of that Article is deemed to be replaced with "amount of the income levy and the amount of the income levy of municipal inhabitant tax under Article 35-3-6, paragraph (4) of the Supplementary Provisions", the phrase "amount of timber income" in paragraph (4) and paragraph (5), item (i) of that Article is deemed to be replaced with "amount of timber income and the amount of capital gains, etc. on specified crypto assets prescribed in Article 35-3-6, paragraph (4) of the Supplementary Provisions", and the phrase "the amount of the income levy of that person liable for tax in the case where the provisions of Articles 314-3 and 314-6 are applied" in paragraph (5) of that Article is deemed to be replaced with "the amount of the income levy of that person liable for tax in the case where the provisions of Articles 314-3 and 314-6 are applied and the amount of the income levy of municipal inhabitant tax under Article 35-3-6, paragraph (4) of the Supplementary Provisions";

  附則第三条の三の規定の適用については、同条第二項第三号及び第五項第二号中「所得割の額」とあるのは「所得割の額並びに附則第三十五条の三の六第四項の規定による市町村民税の所得割の額」と、同条第四項及び第五項第一号中「山林所得金額」とあるのは「山林所得金額並びに附則第三十五条の三の六第四項に規定する特定暗号資産に係る譲渡所得等の金額」と、同項中「適用した場合の所得割の額」とあるのは「適用した場合の所得割の額並びに附則第三十五条の三の六第四項の規定による市町村民税の所得割の額」とする。

• AddedSupplementary Provisions, Article 35-3-6, paragraph (5), item (vi)

  In addition to what is provided for in the preceding items, Cabinet Order provides for special provisions concerning the filing under Article 317-2 and other particulars necessary for the application of the provisions concerning municipal inhabitant tax in a case where the provisions of the preceding paragraph apply.

  前各号に定めるもののほか、第三百十七条の二の規定による申告に関する特例その他前項の規定の適用がある場合における市町村民税に関する規定の適用に関し必要な事項は、政令で定める。

• AddedSupplementary Provisions, Article 35-3-6, paragraph (6)

  Beyond what is provided for in the preceding paragraph, necessary matters concerning the application of the provisions of paragraph (4) are specified by Cabinet Order.

  前項に定めるもののほか、第四項の規定の適用に関し必要な事項は、政令で定める。

• AddedSupplementary Provisions, Article 35-3-7, paragraph (1)

  The amount of loss on the transfer of specified crypto assets arising in each year within the three years preceding the previous year of a person liable for the income levy of prefectural inhabitant tax (excluding any amount deducted before the previous year pursuant to this paragraph) is to be deducted, only where the person has submitted, with regard to prefectural inhabitant tax for the fiscal year following the fiscal year that includes the last day of the year in which that amount of loss on the transfer of specified crypto assets arose, a return under Article 45-2, paragraph (1) or (3) stating matters concerning the deduction of the amount of loss on the transfer of specified crypto assets (including a return under Article 45-2, paragraph (4) as applied mutatis mutandis in paragraph (4); the same applies hereinafter in this paragraph) (including, where the mayor of the municipality finds that there are compelling circumstances, a case where those returns have been submitted after the deadline for filing but by the time a tax notice for prefectural inhabitant tax is served) and has continuously submitted those returns (including those submitted after the deadline for filing but by the time a tax notice for prefectural inhabitant tax is served) for prefectural inhabitant tax for the subsequent fiscal years, notwithstanding the second sentence of paragraph (1) of the preceding Article, as provided for by Cabinet Order, in calculating the amount of capital gains, etc. on specified crypto assets prescribed in paragraph (1) of that Article of that person, up to the limit of that amount.

  道府県民税の所得割の納税義務者の前年前三年内の各年に生じた特定暗号資産に係る譲渡損失の金額（この項の規定により前年前において控除されたものを除く。）は、当該特定暗号資産に係る譲渡損失の金額の生じた年の末日の属する年度の翌年度の道府県民税について特定暗号資産に係る譲渡損失の金額の控除に関する事項を記載した第四十五条の二第一項又は第三項の規定による申告書（第四項において準用する同条第四項の規定による申告書を含む。以下この項において同じ。）を提出した場合（市町村長においてやむを得ない事情があると認める場合には、これらの申告書をその提出期限後において道府県民税の納税通知書が送達される時までに提出した場合を含む。）において、その後の年度分の道府県民税について連続してこれらの申告書（その提出期限後において道府県民税の納税通知書が送達される時までに提出されたものを含む。）を提出しているときに限り、前条第一項後段の規定にかかわらず、政令で定めるところにより、当該納税義務者の同項に規定する特定暗号資産に係る譲渡所得等の金額を限度として、当該特定暗号資産に係る譲渡所得等の金額の計算上控除する。

• AddedSupplementary Provisions, Article 35-3-7, paragraph (2)

  The amount of loss on the transfer of specified crypto assets prescribed in the preceding paragraph means, of the amount calculated as provided for by Cabinet Order as the amount of a loss arising from the person liable for the income levy of prefectural inhabitant tax prescribed in the preceding paragraph having made, of specified crypto assets prescribed in Article 38-2, paragraph (1) of the Act on Special Measures Concerning Taxation, the transfer prescribed in that paragraph, the amount calculated as provided for by Cabinet Order as the portion that still cannot be deducted even after deduction in calculating the amount of capital gains, etc. on specified crypto assets prescribed in paragraph (1) of the preceding Article for prefectural inhabitant tax for the fiscal year following the fiscal year that includes the last day of the year in which that person made that transfer.

  前項に規定する特定暗号資産に係る譲渡損失の金額とは、同項に規定する道府県民税の所得割の納税義務者が、租税特別措置法第三十八条の二第一項に規定する特定暗号資産の同項に規定する譲渡をしたことにより生じた損失の金額として政令で定めるところにより計算した金額のうち、当該納税義務者の当該譲渡をした年の末日の属する年度の翌年度の道府県民税に係る前条第一項に規定する特定暗号資産に係る譲渡所得等の金額の計算上控除してもなお控除することができない部分の金額として政令で定めるところにより計算した金額をいう。

• AddedSupplementary Provisions, Article 35-3-7, paragraph (3)

  With regard to the application of the provisions of paragraph (1) of the preceding Article where the provisions of paragraph (1) apply, the phrase "the amount calculated as provided for by Cabinet Order as the amount of business income, the amount of capital gains and the amount of miscellaneous income for the previous year (" in paragraph (1) of that Article is deemed to be replaced with "the amount calculated as provided for by Cabinet Order as the amount of business income, the amount of capital gains and the amount of miscellaneous income for the previous year (where the provisions of paragraph (1) of the following Article apply, the amount after that application;".

  第一項の規定の適用がある場合における前条第一項の規定の適用については、同項中「計算した金額（」とあるのは、「計算した金額（次条第一項の規定の適用がある場合には、その適用後の金額。」とする。

• AddedSupplementary Provisions, Article 35-3-7, paragraph (4)

  The provisions of Article 45-2, paragraph (4) apply mutatis mutandis where a person prescribed in the proviso to paragraph (1) of that Article (excluding a person who has the obligation under paragraph (2) of that Article to submit the return referred to in paragraph (1) of that Article) wishes to receive the application of the provisions of paragraph (1) in a fiscal year on or after the fiscal year following the fiscal year concerned, and falls under neither a case where the person is to submit a return under paragraph (3) of that Article for the prefectural inhabitant tax of the fiscal year concerned nor a case where the person may submit the return referred to in paragraph (1) of that Article pursuant to paragraph (4) of that Article. In this case, the phrase "amount of net loss or casualty loss" in Article 45-2, paragraph (4) is deemed to be replaced with "amount of loss on the transfer of specified crypto assets prescribed in Article 35-3-7, paragraph (2) of the Supplementary Provisions", the phrase "by March 15, the return concerning prefectural inhabitant tax referred to in that paragraph" is deemed to be replaced with "by March 15, a return stating, as provided by Order of the Ministry of Internal Affairs and Communications, matters concerning the deduction of the amount of loss on the transfer of specified crypto assets prescribed in paragraph (1) of that Article and other matters specified by Cabinet Order", and the phrase "Article 317-2, paragraph (4)" is deemed to be replaced with "Article 317-2, paragraph (4) as applied mutatis mutandis in Article 35-3-7, paragraph (10) of the Supplementary Provisions".

  第四十五条の二第四項の規定は、同条第一項ただし書に規定する者（同条第二項の規定により同条第一項の申告書を提出する義務を有する者を除く。）が、当該年度の翌年度以後の年度において第一項の規定の適用を受けようとする場合であつて、当該年度の道府県民税について同条第三項の規定による申告書を提出すべき場合及び同条第四項の規定により同条第一項の申告書を提出することができる場合のいずれにも該当しない場合について準用する。この場合において、同条第四項中「純損失又は雑損失の金額」とあるのは「附則第三十五条の三の七第二項に規定する特定暗号資産に係る譲渡損失の金額」と、「三月十五日までに同項の」とあるのは「三月十五日までに、総務省令で定めるところにより、同条第一項に規定する特定暗号資産に係る譲渡損失の金額の控除に関する事項その他の政令で定める事項を記載した」と、「第三百十七条の二第四項」とあるのは「同条第十項において準用する第三百十七条の二第四項」と読み替えるものとする。

• AddedSupplementary Provisions, Article 35-3-7, paragraph (5)

  With regard to the application of the provisions of Article 45-3 where the provisions of paragraph (1) apply, the phrase "a final return prescribed in Article 2, paragraph (1), item (xxxvii) of the Income Tax Act (" in paragraph (1) of that Article is deemed to be replaced with "a final return prescribed in Article 2, paragraph (1), item (xxxvii) of the Income Tax Act (including a return under Article 123, paragraph (1) of the Income Tax Act as applied mutatis mutandis in Article 38-3, paragraph (5) of the Act on Special Measures Concerning Taxation;", the phrase "paragraphs (1) through (4) of the preceding Article" in that paragraph is deemed to be replaced with "paragraphs (1) through (4) of the preceding Article or paragraph (4) of the preceding Article as applied mutatis mutandis in Article 35-3-7, paragraph (4) of the Supplementary Provisions", and the phrase "paragraphs (1) through (4) of that Article" in Article 45-3, paragraph (2) is deemed to be replaced with "paragraphs (1) through (4) of that Article or paragraph (4) of that Article as applied mutatis mutandis in Article 35-3-7, paragraph (4) of the Supplementary Provisions".

  第一項の規定の適用がある場合における第四十五条の三の規定の適用については、同条第一項中「確定申告書（」とあるのは「確定申告書（租税特別措置法第三十八条の三第五項において準用する所得税法第百二十三条第一項の規定による申告書を含む。」と、「前条第一項から第四項まで」とあるのは「前条第一項から第四項まで又は附則第三十五条の三の七第四項において準用する前条第四項」と、同条第二項中「同条第一項から第四項まで」とあるのは「同条第一項から第四項まで又は附則第三十五条の三の七第四項において準用する前条第四項」とする。

• AddedSupplementary Provisions, Article 35-3-7, paragraph (6)

  Beyond what is provided for in the preceding paragraphs, Cabinet Order provides for the necessary particulars concerning the application of those provisions.

  前各項に定めるもののほか、これらの規定の適用に関し必要な事項は、政令で定める。

• AddedSupplementary Provisions, Article 35-3-7, paragraph (7)

  The amount of loss on the transfer of specified crypto assets arising in each year within the three years preceding the previous year of a person liable for the income levy of municipal inhabitant tax (excluding any amount deducted before the previous year pursuant to this paragraph) is to be deducted, only where the person has submitted, with regard to municipal inhabitant tax for the fiscal year following the fiscal year that includes the last day of the year in which that amount of loss on the transfer of specified crypto assets arose, a return under Article 317-2, paragraph (1) or (3) stating matters concerning the deduction of the amount of loss on the transfer of specified crypto assets (including a return under Article 317-2, paragraph (4) as applied mutatis mutandis in paragraph (10); the same applies hereinafter in this paragraph) (including, where the mayor of the municipality finds that there are compelling circumstances, a case where those returns have been submitted after the deadline for filing but by the time a tax notice for municipal inhabitant tax is served) and has continuously submitted those returns (including those submitted after the deadline for filing but by the time a tax notice for municipal inhabitant tax is served) for municipal inhabitant tax for the subsequent fiscal years, notwithstanding the second sentence of paragraph (4) of the preceding Article, as provided for by Cabinet Order, in calculating the amount of capital gains, etc. on specified crypto assets prescribed in paragraph (4) of that Article of that person, up to the limit of that amount.

  市町村民税の所得割の納税義務者の前年前三年内の各年に生じた特定暗号資産に係る譲渡損失の金額（この項の規定により前年前において控除されたものを除く。）は、当該特定暗号資産に係る譲渡損失の金額の生じた年の末日の属する年度の翌年度の市町村民税について特定暗号資産に係る譲渡損失の金額の控除に関する事項を記載した第三百十七条の二第一項又は第三項の規定による申告書（第十項において準用する同条第四項の規定による申告書を含む。以下この項において同じ。）を提出した場合（市町村長においてやむを得ない事情があると認める場合には、これらの申告書をその提出期限後において市町村民税の納税通知書が送達される時までに提出した場合を含む。）において、その後の年度分の市町村民税について連続してこれらの申告書（その提出期限後において市町村民税の納税通知書が送達される時までに提出されたものを含む。）を提出しているときに限り、前条第四項後段の規定にかかわらず、政令で定めるところにより、当該納税義務者の同項に規定する特定暗号資産に係る譲渡所得等の金額を限度として、当該特定暗号資産に係る譲渡所得等の金額の計算上控除する。

• AddedSupplementary Provisions, Article 35-3-7, paragraph (8)

  The amount of loss on the transfer of specified crypto assets prescribed in the preceding paragraph means, of the amount calculated as provided for by Cabinet Order as the amount of a loss arising from the person liable for the income levy of municipal inhabitant tax prescribed in the preceding paragraph having made, of specified crypto assets prescribed in Article 38-3, paragraph (1) of the Act on Special Measures Concerning Taxation, the transfer prescribed in that paragraph, the amount calculated as provided for by Cabinet Order as the portion that still cannot be deducted even after deduction in calculating the amount of capital gains, etc. on specified crypto assets prescribed in paragraph (4) of the preceding Article for municipal inhabitant tax for the fiscal year following the fiscal year that includes the last day of the year in which that person made that transfer.

  前項に規定する特定暗号資産に係る譲渡損失の金額とは、同項に規定する市町村民税の所得割の納税義務者が、租税特別措置法第三十八条の三第一項に規定する特定暗号資産の同項に規定する譲渡をしたことにより生じた損失の金額として政令で定めるところにより計算した金額のうち、当該納税義務者の当該譲渡をした年の末日の属する年度の翌年度の市町村民税に係る前条第四項に規定する特定暗号資産に係る譲渡所得等の金額の計算上控除してもなお控除することができない部分の金額として政令で定めるところにより計算した金額をいう。

• AddedSupplementary Provisions, Article 35-3-7, paragraph (9)

  With regard to the application of the provisions of paragraph (4) of the preceding Article where the provisions of paragraph (7) apply, the phrase "the amount calculated as provided for by Cabinet Order as the amount of business income, the amount of capital gains and the amount of miscellaneous income for the previous year (" in that paragraph is deemed to be replaced with "the amount calculated as provided for by Cabinet Order as the amount of business income, the amount of capital gains and the amount of miscellaneous income for the previous year (where the provisions of paragraph (7) of the following Article apply, the amount after that application;".

  第七項の規定の適用がある場合における前条第四項の規定の適用については、同項中「計算した金額（」とあるのは、「計算した金額（次条第七項の規定の適用がある場合には、その適用後の金額。」とする。

• AddedSupplementary Provisions, Article 35-3-7, paragraph (10)

  The provisions of Article 317-2, paragraph (4) apply mutatis mutandis where a person prescribed in the proviso to paragraph (1) of that Article (excluding a person who has the obligation under paragraph (2) of that Article to submit the return referred to in paragraph (1) of that Article) wishes to receive the application of the provisions of paragraph (7) in a fiscal year on or after the fiscal year following the fiscal year concerned, and falls under neither a case where the person is to submit a return under paragraph (3) of that Article for the municipal inhabitant tax of the fiscal year concerned nor a case where the person may submit the return referred to in paragraph (1) of that Article pursuant to paragraph (4) of that Article. In this case, the phrase "amount of net loss or casualty loss" in paragraph (4) of that Article is deemed to be replaced with "amount of loss on the transfer of specified crypto assets prescribed in Article 35-3-7, paragraph (8) of the Supplementary Provisions", and the phrase "the return referred to in that paragraph by March 15" is deemed to be replaced with "a return stating, as provided by Order of the Ministry of Internal Affairs and Communications, matters concerning the deduction of the amount of loss on the transfer of specified crypto assets prescribed in paragraph (7) of that Article and other matters specified by Cabinet Order, by March 15".

  第三百十七条の二第四項の規定は、同条第一項ただし書に規定する者（同条第二項の規定により同条第一項の申告書を提出する義務を有する者を除く。）が、当該年度の翌年度以後の年度において第七項の規定の適用を受けようとする場合であつて、当該年度の市町村民税について同条第三項の規定による申告書を提出すべき場合及び同条第四項の規定により同条第一項の申告書を提出することができる場合のいずれにも該当しない場合について準用する。この場合において、同条第四項中「純損失又は雑損失の金額」とあるのは「附則第三十五条の三の七第八項に規定する特定暗号資産に係る譲渡損失の金額」と、「三月十五日までに同項の」とあるのは「三月十五日までに、総務省令で定めるところにより、同条第七項に規定する特定暗号資産に係る譲渡損失の金額の控除に関する事項その他の政令で定める事項を記載した」と読み替えるものとする。

• AddedSupplementary Provisions, Article 35-3-7, paragraph (11)

  With regard to the application of the provisions of Article 317-3 where the provisions of paragraph (7) apply, the phrase "a final return referred to in Article 2, paragraph (1), item (xxxvii) of the Income Tax Act (" in paragraph (1) of that Article is deemed to be replaced with "a final return referred to in Article 2, paragraph (1), item (xxxvii) of the Income Tax Act (including a return under Article 123, paragraph (1) of the Income Tax Act as applied mutatis mutandis in Article 38-3, paragraph (5) of the Act on Special Measures Concerning Taxation;", the phrase "paragraphs (1) through (4) of the preceding Article" in that paragraph is deemed to be replaced with "paragraphs (1) through (4) of the preceding Article or paragraph (4) of the preceding Article as applied mutatis mutandis in Article 35-3-7, paragraph (10) of the Supplementary Provisions", and the phrase "paragraphs (1) through (4) of that Article" in Article 317-3, paragraph (2) is deemed to be replaced with "paragraphs (1) through (4) of that Article or paragraph (4) of that Article as applied mutatis mutandis in Article 35-3-7, paragraph (10) of the Supplementary Provisions".

  第七項の規定の適用がある場合における第三百十七条の三の規定の適用については、同条第一項中「確定申告書（」とあるのは「確定申告書（租税特別措置法第三十八条の三第五項において準用する所得税法第百二十三条第一項の規定による申告書を含む。」と、「前条第一項から第四項まで」とあるのは「前条第一項から第四項まで又は附則第三十五条の三の七第十項において準用する前条第四項」と、同条第二項中「同条第一項から第四項まで」とあるのは「同条第一項から第四項まで又は附則第三十五条の三の七第十項において準用する前条第四項」とする。

• AddedSupplementary Provisions, Article 35-3-7, paragraph (12)

  Beyond what is provided for in paragraphs (7) through the preceding paragraph, Cabinet Order provides for the necessary particulars concerning the application of those provisions.

  第七項から前項までに定めるもののほか、これらの規定の適用に関し必要な事項は、政令で定める。

• AddedSupplementary Provisions, Article 37-3, paragraph (1)

  With regard to the application of Article 703-4, Article 703-5 and Article 706-2 in the case where a householder, or an insured person under National Health Insurance or a specified same-household member belonging to that household, has business income, capital gains or miscellaneous income referred to in Article 35-3-6, paragraph (4) of the Supplementary Provisions, in Article 703-4, paragraph (6), Article 703-5, paragraph (1) and Article 706-2, paragraph (1), "and the amount of timber income" is deemed to be replaced with "and the amount of timber income and the amount of capital gains, etc. on specified crypto assets prescribed in Article 35-3-6, paragraph (4) of the Supplementary Provisions"; in Article 703-4, paragraph (6), "paragraph (2) of that Article" is deemed to be replaced with "Article 314-2, paragraph (2)"; in paragraph (7) of that Article, "or the amount of timber income" is deemed to be replaced with "or the amount of timber income or the amount of capital gains, etc. on specified crypto assets prescribed in Article 35-3-6, paragraph (4) of the Supplementary Provisions"; and in Article 703-5, paragraph (1), "in this paragraph to the calculation of the amount of timber income" is deemed to be replaced with "in this paragraph to the calculation of the amount of timber income or the amount of capital gains, etc. on specified crypto assets prescribed in Article 35-3-6, paragraph (4) of the Supplementary Provisions".

  世帯主又はその世帯に属する国民健康保険の被保険者若しくは特定同一世帯所属者が附則第三十五条の三の六第四項の事業所得、譲渡所得又は雑所得を有する場合における第七百三条の四、第七百三条の五及び第七百六条の二の規定の適用については、第七百三条の四第六項、第七百三条の五第一項及び第七百六条の二第一項中「及び山林所得金額」とあるのは「及び山林所得金額並びに附則第三十五条の三の六第四項に規定する特定暗号資産に係る譲渡所得等の金額」と、第七百三条の四第六項中「同条第二項」とあるのは「第三百十四条の二第二項」と、同条第七項中「又は山林所得金額」とあるのは「若しくは山林所得金額又は附則第三十五条の三の六第四項に規定する特定暗号資産に係る譲渡所得等の金額」と、第七百三条の五第一項中「この項中山林所得金額」とあるのは「この項中山林所得金額又は附則第三十五条の三の六第四項に規定する特定暗号資産に係る譲渡所得等の金額」とする。

Its words stay the same; only its number changes.

• AddedSupplementary Provisions, Article 3, paragraph (13)

  The provisions of 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 (xvii) apply to individual prefectural inhabitant tax for the fiscal year following the fiscal year that includes the date of enforcement of the provisions set forth in that item (hereinafter in this Article, Article 11 and Article 18 referred to as the "Item 17 Effective Date") and thereafter, and for individual prefectural inhabitant tax through the fiscal year that includes the Item 17 Effective Date, the provisions then in force continue to govern.

  附則第一条第十七号に掲げる規定による改正後の地方税法附則第五条の五第一項の規定は、同号に掲げる規定の施行の日（以下この条、附則第十一条及び第十八条において「十七号施行日」という。）の属する年度の翌年度以後の年度分の個人の道府県民税について適用し、十七号施行日の属する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 (16)

  The provisions of Article 35-3-6, paragraphs (1) through (3) and Article 35-3-7, paragraphs (1) through (6) of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax for the fiscal year following the fiscal year that includes the Item 17 Effective Date and thereafter.

  新法附則第三十五条の三の六第一項から第三項まで及び附則第三十五条の三の七第一項から第六項までの規定は、十七号施行日の属する年度の翌年度以後の年度分の個人の道府県民税について適用する。

• AddedSupplementary Provisions, Article 11, paragraph (11)

  The provisions of Article 5-5, paragraph (2) of the Supplementary Provisions of the Local Tax Act as amended by the provisions set forth in Article 1, item (xvii) of the Supplementary Provisions apply to individual municipal inhabitant tax for the fiscal years following the fiscal year that includes the Item 17 Effective Date, and the provisions then in force continue to govern individual municipal inhabitant tax through the fiscal year that includes the Item 17 Effective Date.

  附則第一条第十七号に掲げる規定による改正後の地方税法附則第五条の五第二項の規定は、十七号施行日の属する年度の翌年度以後の年度分の個人の市町村民税について適用し、十七号施行日の属する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 (13)

  The provisions of Article 35-3-6, paragraphs (4) through (6) and Article 35-3-7, paragraphs (7) through (12) of the Supplementary Provisions of the New Act apply to individual municipal inhabitant tax for the fiscal years following the fiscal year that includes the Item 17 Effective Date.

  新法附則第三十五条の三の六第四項から第六項まで及び附則第三十五条の三の七第七項から第十二項までの規定は、十七号施行日の属する年度の翌年度以後の年度分の個人の市町村民税について適用する。

• AddedSupplementary Provisions, Article 18, paragraph (1)

  The provisions of Article 37-3 of the Supplementary Provisions of the New Act apply to national health insurance tax for the fiscal years following the fiscal year that includes the Item 17 Effective Date, and the provisions then in force continue to govern national health insurance tax through the fiscal year that includes the Item 17 Effective Date.

  新法附則第三十七条の三の規定は、十七号施行日の属する年度の翌年度以後の年度分の国民健康保険税について適用し、十七号施行日の属する年度分までの国民健康保険税については、なお従前の例による。