The tax base for the income levy is the gross income, the amount of retirement income and the amount of timber income calculated for income of the previous year.
所得割の課税標準は、前年の所得について算定した総所得金額、退職所得金額及び山林所得金額とする。
Except where this Act or a Cabinet Order under this Act provides otherwise, the gross income, the amount of retirement income or the amount of timber income referred to in the preceding paragraph is to be calculated, respectively, in accordance with the rules for calculating the gross income, the amount of retirement income or the amount of timber income under Article 22, paragraph (2) or (3) of the Income Tax Act as provided by the Income Tax Act and other laws and regulations relating to income tax; provided, however, that the rules under Articles 60-2 through 60-4 of that Act are not followed.
前項の総所得金額、退職所得金額又は山林所得金額は、この法律又はこれに基づく政令で特別の定めをする場合を除くほか、それぞれ所得税法その他の所得税に関する法令の規定による所得税法第二十二条第二項又は第三項の総所得金額、退職所得金額又は山林所得金額の計算の例により算定するものとする。ただし、同法第六十条の二から第六十条の四までの規定の例によらないものとする。
Where a spouse or other relative (excluding a person under 15 years of age) who shares a livelihood with a person liable for the income levy who has received approval from a national tax office to file a blue return prescribed in Article 2, paragraph (1), item (xl) of the Income Tax Act (referred to as a "blue return" in paragraph (8) and paragraph (1) of the following Article), and who is engaged exclusively in the business prescribed in Article 56 of that Act that is carried on by that person liable for tax (hereinafter referred to as a "relative employed only by a blue-return filer" in this paragraph), receives a salary from that business in accordance with the method stated in the document under Article 57, paragraph (2) of that Act and within the range of the amount stated therein, the amount of real property income, the amount of business income or the amount of timber income of that person liable for tax and the amount of salary income of that relative employed only by a blue-return filer are to be calculated in accordance with the rules for the calculation under paragraph (1) of that Article. The same applies where a relative employed only by a blue-return filer pertaining to a person liable for the income levy who has not submitted the document under Article 57, paragraph (2) of the Income Tax Act for a reason specified by Cabinet Order, such as having been found not to bear liability for income tax for the previous year, receives a salary from that business, and the person has submitted a return under Article 317-2, paragraph (1) stating the matters listed in item (ii) of that paragraph (including a return for which the mayor of the municipality finds that there are unavoidable circumstances for the absence of those matters) (including where the return was submitted by the time a tax notice for municipal inhabitant tax is served after the deadline for filing), and where there is no obligation to submit a return under the proviso to that paragraph.
所得税法第二条第一項第四十号に規定する青色申告書（第八項及び次条第一項において「青色申告書」という。）を提出することにつき国の税務官署の承認を受けている所得割の納税義務者と生計を一にする配偶者その他の親族（年齢十五歳未満である者を除く。）で、専ら当該納税義務者の営む同法第五十六条に規定する事業に従事するもの（以下この項において「青色事業専従者」という。）が、当該事業から同法第五十七条第二項の書類に記載されている方法に従いその記載されている金額の範囲内において給与の支払を受けた場合には、同条第一項の規定による計算の例により当該納税義務者の不動産所得の金額、事業所得の金額又は山林所得の金額及び当該青色事業専従者の給与所得の金額を算定するものとする。前年分の所得税につき納税義務を負わないと認められたことその他政令で定める理由により同条第二項の書類を提出しなかつた所得割の納税義務者に係る青色事業専従者が当該事業から給与の支払を受けた場合において、第三百十七条の二第一項第二号に掲げる事項を記載した同項の規定による申告書（当該事項の記載がないことについてやむを得ない事情があると市町村長が認めるものを含む。）を提出しているとき（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ているときを含む。）及び同項ただし書の規定により申告書を提出する義務がないときも、同様とする。
Where a person liable for the income levy (excluding a person falling under the provisions of the preceding paragraph) carries on a business prescribed in Article 56 of the Income Tax Act and there is a spouse or other relative (excluding a person under 15 years of age) who shares a livelihood with that person liable for tax and is engaged exclusively in that business (hereinafter referred to as a "relative employed only in the business" in this Section), for each relative employed only in the business, the lower of the amounts listed in the following items is deemed to be necessary expenses in calculating the amount of real property income, the amount of business income or the amount of timber income pertaining to that business.
the amount prescribed below respectively for the following categories of relatives employed only in the business:
次に掲げる事業専従者の区分に応じそれぞれ次に定める金額
a relative employed only in the business who is a spouse of that person liable for tax: 860,000 yen
当該納税義務者の配偶者である事業専従者 八十六万円
a relative employed only in the business other than the person set forth in (a): 500,000 yen
イに掲げる者以外の事業専従者 五十万円
the amount obtained by dividing the amount of real property income, the amount of business income or the amount of timber income pertaining to that business (the amount calculated without applying this paragraph) by the number obtained by adding one to the number of relatives employed only in the business
The amount deemed to be necessary expenses under the provisions of the preceding paragraph (hereinafter referred to as the "deduction for a relative employed only in the business" in this Section) is deemed to be the revenue pertaining to the salary income of the relative employed only in the business.
The provisions of paragraph (4) do not apply where the return under Article 317-2, paragraph (1) (including a return submitted by the time a tax notice for municipal inhabitant tax is served after its deadline for filing) does not state the matters listed in item (ii) of that paragraph; provided, however, that this does not apply where there is no obligation to submit a return under the proviso to that paragraph or where the mayor of the municipality finds that there are unavoidable circumstances for the absence of those matters in the return.
第四項の規定は、第三百十七条の二第一項の規定による申告書（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。）に同項第二号に掲げる事項の記載がない場合には、適用しない。ただし、同項ただし書の規定により申告書を提出する義務がない場合又は当該申告書に当該事項の記載がないことについてやむを得ない事情があると市町村長が認める場合は、この限りでない。
In the cases of paragraph (3) or (4), the determination of whether the age of a relative prescribed in those provisions is under 15 years is made based on the situation as of December 31 of the previous year (if the person died in the course of the previous year, at the time of death).
Where the gross income, the amount of retirement income or the amount of timber income of a person liable for the income levy is calculated under the provisions of paragraph (2) through the preceding paragraph, the amount of net loss under Article 2, paragraph (1), item (xxv) of the Income Tax Act (excluding amounts deducted before the previous year under the provisions of this paragraph) that arose in the calculation of the gross income, the amount of retirement income or the amount of timber income of that person liable for tax in the three years before the previous year is to be deducted in the calculation of the gross income, the amount of retirement income or the amount of timber income of that person liable for tax only where the person has filed a blue return for income tax for the year in which that net loss arose, and has continuously filed returns under Article 317-2, paragraph (1) or (3) for municipal inhabitant tax for the fiscal years on or after the second fiscal year following the fiscal year that includes the last day of the year in which that net loss arose.
第二項から前項までの規定により所得割の納税義務者の総所得金額、退職所得金額又は山林所得金額を算定する場合において、当該納税義務者の前年前三年間における総所得金額、退職所得金額又は山林所得金額の計算上生じた所得税法第二条第一項第二十五号の純損失の金額（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、当該純損失の金額が生じた年分の所得税につき青色申告書を提出し、かつ、当該純損失の金額の生じた年の末日の属する年度の翌々年度以後の年度分の市町村民税について連続して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を提出しているときに限り、当該納税義務者の総所得金額、退職所得金額又は山林所得金額の計算上控除する。
Even where the preceding paragraph does not apply, of the amount of net loss under that paragraph (excluding amounts deducted before the previous year under the provisions of that paragraph) that arose in each year in the calculation of the gross income, the amount of retirement income or the amount of timber income of a person liable for the income levy in each year of the three years before the previous year, those that relate to the amount of loss arising in the calculation of the amount of fluctuating income arising in that year (meaning, among income arising from fishing, income relating to royalties for the use of copyrights and other income with marked annual fluctuation, that specified by Cabinet Order) or the amount of loss on disaster-damaged business assets and are specified by Cabinet Order, or the casualty loss that arose in each year of the three years before the previous year for that person liable for tax (meaning, according to the cases listed in Article 314-2, paragraph (1), item (i), (a), (b) or (c), the amount in excess of the amount specified respectively in (a), (b) or (c) of that item, and excluding amounts deducted before the previous year under the provisions of this paragraph or paragraph (1) of that Article), are to be deducted in the calculation of the gross income, the amount of retirement income or the amount of timber income of that person liable for tax only where the person has filed a return under Article 317-2, paragraph (1) or (3) for municipal inhabitant tax for the fiscal year following the fiscal year that includes the last day of the year in which that net loss or casualty loss arose, and has continuously filed those returns for municipal inhabitant tax for the subsequent fiscal years.
前項の規定の適用がない場合においても、所得割の納税義務者の前年前三年内の各年における総所得金額、退職所得金額若しくは山林所得金額の計算上各年に生じた同項の純損失の金額（同項の規定により前年前において控除されたものを除く。）のうち、当該各年に生じた変動所得（漁獲から生ずる所得、著作権の使用料に係る所得その他の所得で年々の変動の著しいもののうち政令で定めるものをいう。）の金額の計算上生じた損失の金額若しくは被災事業用資産の損失の金額に係るもので政令で定めるもの又は当該納税義務者の前年前三年内の各年に生じた雑損失の金額（第三百十四条の二第一項第一号イ、ロ又はハに掲げる場合の区分に応じ、それぞれ同号イ、ロ又はハに定める金額を超える場合におけるその超える金額をいい、この項又は同条第一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、当該純損失又は雑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を提出し、かつ、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を提出しているときに限り、当該納税義務者の総所得金額、退職所得金額又は山林所得金額の計算上控除するものとする。
The "amount of loss on disaster-damaged business assets" in the preceding paragraph means the amount of loss caused by a disaster (meaning an earthquake, storm, flood, fire or other disaster specified by Cabinet Order; the same applies hereinafter) to inventory assets (meaning goods, products, semi-finished goods, work in process, raw materials and other assets (excluding securities and forests) relating to a business that generates business income, which are specified by Cabinet Order as assets subject to inventory-taking), fixed assets used for a business that generates real property income, business income or timber income or other assets specified by Cabinet Order as being equivalent thereto, or forests (including the amount of unavoidable expenditure related to the disaster that is specified by Cabinet Order, and excluding the amount of the part covered by insurance benefits, compensation for damage or the like), which does not fall under the amount of loss arising in the calculation of the amount of fluctuating income under that paragraph.
前項の「被災事業用資産の損失の金額」とは、たな卸資産（事業所得を生ずべき事業に係る商品、製品、半製品、仕掛品、原材料その他の資産（有価証券及び山林を除く。）でたな卸をすべきものとして政令で定めるものをいう。）、不動産所得、事業所得若しくは山林所得を生ずべき事業の用に供される固定資産その他これに準ずる資産で政令で定めるもの又は山林の災害（震災、風水害、火災その他政令で定める災害をいう。以下同じ。）による損失の金額（その災害に関連するやむを得ない支出で政令で定めるものの金額を含むものとし、保険金、損害賠償金その他これらに類するものにより埋められた部分の金額を除く。）で同項の変動所得の金額の計算上生じた損失の金額に該当しないものをいう。
For a person liable for the income levy who is not liable for income tax for the previous year, where the total amount of specified expenditures prescribed in Article 57-2, paragraph (2) of the Income Tax Act during the previous year exceeds an amount equivalent to one-half of the amount of the deduction for salary income prescribed in Article 28, paragraph (2) of that Act, the amount of the excess part is to be deducted in the calculation of the salary income of that person liable for tax, in accordance with the rules of Article 57-2, paragraph (1) of that Act, only where a return under Article 317-2, paragraph (1) stating that the person is to receive the application of this paragraph and the total amount of those specified expenditures has been submitted with the attachment of a detailed statement of those specified expenditures and other necessary documents specified by Order of the Ministry of Internal Affairs and Communications.
前年分の所得税につき納税義務を負わない所得割の納税義務者について、前年中の所得税法第五十七条の二第二項に規定する特定支出の額の合計額が同法第二十八条第二項に規定する給与所得控除額の二分の一に相当する金額を超える場合には、この項の規定の適用を受ける旨及び当該特定支出の額の合計額を記載した第三百十七条の二第一項の規定による申告書が、当該特定支出に関する明細書その他の総務省令で定める必要な書類を添付して提出されているときに限り、同法第五十七条の二第一項の規定の例により、当該納税義務者の給与所得の計算上当該超える部分の金額を控除するものとする。
The gross income of a person who has income relating to specified dividends, etc. (excluding those listed in Article 23, paragraph (1), item (xv), (b); the same applies hereinafter in this paragraph) is to be calculated excluding the amount of income relating to the specified dividends, etc.
特定配当等（第二十三条第一項第十五号ロに掲げるものを除く。以下この項において同じ。）に係る所得を有する者に係る総所得金額は、当該特定配当等に係る所得の金額を除外して算定するものとする。
The provisions of the preceding paragraph do not apply to the amount of income pertaining to specified dividends, etc. where the final return prescribed in Article 317-3, paragraph (1) for income tax for the previous year states matters concerning a detailed statement of the income pertaining to those specified dividends, etc. and other matters specified by Order of the Ministry of Internal Affairs and Communications.
前項の規定は、前年分の所得税に係る第三百十七条の三第一項に規定する確定申告書に特定配当等に係る所得の明細に関する事項その他総務省令で定める事項の記載があるときは、当該特定配当等に係る所得の金額については、適用しない。
The gross income of a person who has income relating to the amount of capital gains from specified shares, etc. is to be calculated excluding the amount of income relating to the amount of capital gains from specified shares, etc.
特定株式等譲渡所得金額に係る所得を有する者に係る総所得金額は、当該特定株式等譲渡所得金額に係る所得の金額を除外して算定するものとする。
The provisions of the preceding paragraph do not apply to the amount of income pertaining to the amount of capital gains from the transfer of specified shares, etc. where the final return prescribed in Article 317-3, paragraph (1) for income tax for the previous year states matters concerning a detailed statement of the income pertaining to that amount of capital gains from the transfer of specified shares, etc. and other matters specified by Order of the Ministry of Internal Affairs and Communications.
前項の規定は、前年分の所得税に係る第三百十七条の三第一項に規定する確定申告書に特定株式等譲渡所得金額に係る所得の明細に関する事項その他総務省令で定める事項の記載があるときは、当該特定株式等譲渡所得金額に係る所得の金額については、適用しない。
In addition to what is provided in paragraph (2) through the preceding paragraph, matters necessary for calculating the gross income, the amount of retirement income or the amount of timber income are specified by Cabinet Order.
第二項から前項までに定めるもののほか、総所得金額、退職所得金額又は山林所得金額の算定について必要な事項は、政令で定める。
Read this with the articles around it
tax noticemachine translation
「納税通知書」
A document a local government draws up for local tax a taxpayer must pay, stating the Acts and the local government's ordinance (条例) provisions the tax is levied under, the taxpayer's address and name, the tax base, rate and amount, the payment periods and the amount due in each, where to pay, the steps that will be taken if the tax is not paid by the due date, and how to seek relief against the assessment.
Defined inArticle 1, paragraph (1), item (vi)· applies throughout the law
amount of loss on disaster-damaged business assetsmachine translation
「被災事業用資産の損失の金額」
The amount of loss that a disaster (災害) — an earthquake, storm or flood, fire or other disaster a Cabinet Order (政令) specifies — caused to inventory (たな卸資産), to fixed assets and similar assets used in a business producing real estate, business or timber income, or to timber, including unavoidable disaster-related spending a Cabinet Order specifies and leaving out any part made good by insurance, damages and the like, that is not a loss arising in computing fluctuating income (変動所得).
Defined inArticle 32, paragraph (10)
national tax officemachine translation
「税務官署」
A national tax office (国の税務官署); the prefectural governor may ask it, with the reasons in writing, to reassess or determine a corporation's corporation tax where the corporation's income seems understated or no return was filed and nothing was done within a year, and may turn to the office supervising it if it does not act within three months without good reason.
Short name set inArticle 72-40, paragraph (1)
previous yearmachine translation
「前年」
The calendar year before the year in which the first day of the fiscal year concerned falls.
Short name set inArticle 292, paragraph (1), item (vii)· applies only in this article and in Articles 295, 313 to 317-3 and 317-6 to 321-7-9
relative employed only by a blue-return filermachine translation
「青色事業専従者」
A spouse or other relative, aged 15 or over, who shares a living with an income-levy (所得割) taxpayer approved by the national tax office to file blue returns (青色申告書) and works only in that taxpayer's business of the kind Article 56 of the Income Tax Act covers; pay received within the amount and by the method stated in the document under Article 57, paragraph 2 of that Act is reflected in the taxpayer's and the relative's income as Article 57, paragraph 1 of that Act provides.
Short name set inArticle 313, paragraph (3)· applies only in this paragraph
blue returnmachine translation
「青色申告書」
A blue return as defined in Article 2, paragraph 1, item 40 of the Income Tax Act: a final return (確定申告書), or an amended return (修正申告書) to it, filed on the blue form under Article 143 of that Act (including as its Article 166 applies that Article).
Short name set inArticle 313, paragraph (3)· applies only in this provision and in Article 313, paragraph (8); and Article 314, paragraph (1)
relative employed only in the businessmachine translation
「事業専従者」
A spouse or other relative, aged 15 or over, who shares a living with an income-levy (所得割) taxpayer running a business of the kind Article 56 of the Income Tax Act covers and works only in that business; for each one a set amount is treated as a necessary expense of the business (taxpayers under the preceding paragraph aside).
Short name set inArticle 313, paragraph (4)· applies only in this section
deduction for a relative employed only in the businessmachine translation
「事業専従者控除額」
The amount treated as a necessary expense for each relative employed only in the business (事業専従者) under the preceding paragraph — the lower of 860,000 yen for a spouse or 500,000 yen for anyone else, and the business income divided by the number of such relatives plus one — which is then counted as that relative's salary income.
Short name set inArticle 313, paragraph (5)· applies only in this section
amount of loss on disaster-damaged business assetsmachine translation
「被災事業用資産の損失の金額」
The amount of loss that a disaster (災害) — an earthquake, storm or flood, fire or other disaster a Cabinet Order (政令) specifies — caused to inventory (たな卸資産), to fixed assets and similar assets used in a business producing real estate, business or timber income, or to timber, including unavoidable disaster-related spending a Cabinet Order specifies and leaving out any part made good by insurance, damages and the like, that is not a loss arising in computing fluctuating income (変動所得).
Defined inArticle 313, paragraph (10)
damages
損害賠償
Compensation for loss one person has caused another. A debtor who does not perform an obligation as it should be performed, or cannot perform it, must compensate the creditor for the loss that results, unless the failure comes from a cause the debtor is not responsible for, judged by the contract or other source of the obligation and by accepted views in dealings (Civil Code, Article 415, paragraph (1)); and a person who, intentionally or negligently, infringes another's rights or legally protected interests must compensate for the loss that results (Article 709). It is paid in money unless otherwise agreed (Articles 417 and 722, paragraph (1)), and the parties to a contract may agree in advance the amount due if it is not performed; a sum fixed for breach (違約金) is presumed to be such an agreement (Article 420, paragraphs (1) and (3)). The Consumer Contract Act makes void the part of such an amount in a consumer contract, for its cancellation, with any penalty added, above the average loss the business would suffer from the cancellation of consumer contracts of that kind, measured separately for each category the clause sets, such as the reason for and time of cancellation (Consumer Contract Act, Article 9, paragraph (1), item (i)).
Written by AI using Civil Code, Arts. 415, 417, 420, 709, 722 and Consumer Contract Act, Art. 9 as a reference.
service
送達
The delivery of a document in a court proceeding, such as a lawsuit, to the person it is for, by a procedure the law lays down: unless a provision says otherwise, the court carries it out of its own motion, the court clerk handles the work (Code of Civil Procedure, Article 98), and the person who effects it reports on it to the court in writing (Article 100, paragraph (1)); the complaint must be served on the defendant (Article 138, paragraph (1)), and the judgment on the parties (Article 255, paragraph (1)). A document is served by post or by a court enforcement officer (執行官) (Article 101, paragraph (1)), as a rule by handing it to the person (Article 102-2), at their address, residence, place of business or office, or at their workplace where those are unknown or service there meets an obstacle (Article 103); each party, legal representative and litigation representative (訴訟代理人) must tell the court a place in Japan where they are to be served (Article 104, paragraph (1)), and service abroad is made at the presiding judge's request to that country's authorities or to a Japanese ambassador, minister or consul there (Article 108). If the person is not found at a place other than their workplace, the document may be handed to an employee or a person living with them who can be trusted to receive it, and if it is refused without a legitimate reason it may be left there (Article 106, paragraphs (1) and (3)); where it cannot be served in those ways, the court clerk may send it by registered mail, and it counts as served when it is sent (Article 107, paragraphs (1) and (3)). An electronic record can also be served through the courts' electronic system on a person who has registered for it, by making it available to them and sending them a notice, and that service takes effect when they view it or save it to their computer, or one week after the notice was sent, whichever comes first (Articles 109-2, paragraph (1), and 109-3, paragraph (1)); a person who must make filings online, such as a litigation representative (訴訟代理人) entrusted with the case, can be served this way even without registering, and without a notice, the week then running from when the record was made available (Articles 109-4 and 132-11, paragraph (1)). Where a party's address or other place for service is unknown, among other cases, the court clerk may serve by publication (公示送達), on petition or where the court orders it, and serves the same party by publication again of the clerk's own motion, as a rule (Article 110, paragraphs (1) to (3)): that the clerk holds the document and will hand it over at any time is made available for anyone to view, by a method the Supreme Court's rules (最高裁判所規則) set, and posted on the court's notice board or shown on a screen at the court (Article 111), and service takes effect two weeks after that begins, or six weeks for service to be made abroad, though one made again of the clerk's own motion takes effect the day after it begins (Article 112, paragraphs (1) and (2)). Some time limits run from service: an appeal to the court of second instance (控訴), for one, must be filed within two weeks of the day the judgment is served (Article 285).
Written by AI using Code of Civil Procedure, Arts. 98, 100 to 104, 106 to 112, 132-11, 138, 255, 285 as a reference.