The tax base of the income levy is the gross income, the amount of retirement income and the amount of timber income calculated for the 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) whose living expenses are paid from the same resources as a person liable for the income levy who has received approval from the national tax office to submit 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 carried on by that person liable for tax (hereinafter in this paragraph referred to as a "relative employed only by a blue-return filer"), has received payment of salary from that business in accordance with the method stated in the document referred to in Article 57, paragraph (2) of the Income Tax 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 Article 57, paragraph (1) of the Income Tax Act. The same applies where a relative employed only by a blue-return filer of a person liable for the income levy who has not submitted the document referred to in Article 57, paragraph (2) of the Income Tax Act for reasons specified by Cabinet Order, such as having been found not to bear tax liability for income tax for the previous year, has received payment of salary from that business and has submitted the return relating to prefectural inhabitant tax under Article 45-2, paragraph (1) stating the matters listed in item (ii) of that paragraph (including one for which the mayor of the municipality finds that there are unavoidable circumstances for the absence of those matters) (including where it has been submitted after its deadline for filing but by the time the tax notice for prefectural inhabitant tax is served), and also where, pursuant to the proviso to Article 45-2, paragraph (1), there is no obligation to submit a return relating to prefectural inhabitant tax.
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、第四十五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道府県民税に関する申告書（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道府県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道府県民税に関する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 who falls under the preceding paragraph) operates 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) whose living expenses are paid from the same resources as that person liable for tax and who is engaged exclusively in that business (hereinafter in this Section referred to as a "relative employed only in the business"), then, 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 the calculation of the amount of real property income, the amount of business income or the amount of timber income relating to that business:
the amount prescribed in each of the following clauses for the category of relative employed only in the business set forth in the clause:
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 the 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 arising from the 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 preceding paragraph (referred to as the "deduction for a relative employed only in the business" in this Section) is deemed to be revenue relating to the salary income of the relative employed only in the business.
The provisions of paragraph (4) do not apply where the return concerning prefectural inhabitant tax under Article 45-2, paragraph (1) (including one filed by the time the tax notice for prefectural inhabitant tax is served after the 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 file a return concerning prefectural inhabitant tax 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 from the return.
第四項の規定は、第四十五条の二第一項の規定による道府県民税に関する申告書（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。）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道府県民税に関する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 case of paragraph (3) or (4), whether the age of a relative prescribed in those provisions is under 15 is determined by the situation as of December 31 of the previous year (or, where that person dies 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 paragraph (2) through the preceding paragraph, the amount of net loss (excluding those deducted before the previous year pursuant to this paragraph) under Article 2, paragraph (1), item (xxv) of the Income Tax Act that arose in calculating the gross income, the amount of retirement income or the amount of timber income of that person liable for tax in the three years prior to the previous year is to be deducted in calculating the gross income, the amount of retirement income or the amount of timber income of that person liable for tax only if the person has filed a blue return for the income tax for the year in which that net loss arose, and has continuously filed the return concerning prefectural inhabitant tax under Article 45-2, paragraph (1) or (3) for prefectural inhabitant tax for the fiscal years on or after the fiscal year after the following fiscal year of 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道府県民税について連続して第四十五条の二第一項又は第三項の規定による道府県民税に関す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 those deducted before the previous year pursuant to that paragraph) that arose in each year of the three years prior to the previous year in calculating the gross income, the amount of retirement income or the amount of timber income of a person liable for the income levy, those that relate to the amount of loss arising in calculating the amount of fluctuating income (meaning income specified by Cabinet Order, from among income arising from fishing, income relating to copyright royalties and other income that fluctuates markedly from year to year) arising in each of those years or to the amount of loss on disaster-damaged business assets and are specified by Cabinet Order, or the amount of casualty loss that arose in each year of the three years prior to the previous year of that person liable for tax (meaning, in the cases listed in Article 34, paragraph (1), item (i), (a), (b) or (c), the amount in excess of the amount provided respectively in (a), (b) or (c) of that item, and excluding those deducted before the previous year pursuant to this paragraph or paragraph (1) of that Article), is to be deducted in calculating the gross income, the amount of retirement income or the amount of timber income of that person liable for tax only if the person has filed the return concerning prefectural inhabitant tax under Article 45-2, paragraph (1) or (3) for prefectural 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 prefectural 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（第三十四条第一項第一号イ、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道府県民税について第四十五条の二第一項又は第三項の規定による道府県民税に関する申告書を提出し、かつ、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 arising from a disaster (meaning an earthquake, storm, flood, fire or other disaster specified by Cabinet Order; the same applies hereinafter in this Subsection) to inventory assets (meaning goods, products, semi-finished goods, work in process, raw materials and other assets (excluding securities and timber) relating to a business generating business income that are specified by Cabinet Order as subject to inventory-taking), to fixed assets used for a business generating real property income, business income or timber income and other assets equivalent thereto that are specified by Cabinet Order, or to timber (including the amount of unavoidable expenditure related to that disaster that is specified by Cabinet Order, and excluding the portion covered by insurance benefits, compensation for damage or the like), and that does not fall under the amount of loss arising in calculating the amount of fluctuating income in 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。以下この款において同じ。）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。
With regard to a person liable for the income levy who bears no tax liability for the income tax for the previous year, where the total of the amounts of specified expenditures prescribed in Article 57-2, paragraph (2) of the Income Tax Act for the previous year exceeds the amount equivalent to one-half of the amount of the deduction for salary income prescribed in Article 28, paragraph (2) of that Act, only when a return under Article 45-2, paragraph (1) stating to the effect that the person receives the application of this paragraph and the total of the amounts of those specified expenditures has been filed with the necessary documents specified by Order of the Ministry of Internal Affairs and Communications, such as a detailed statement concerning those specified expenditures, attached, the amount of the excess portion is to be deducted in calculating the salary income of that person liable for tax, in accordance with the rules of Article 57-2, paragraph (1) of that Act.
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四十五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 relating to specified dividends, etc. where the final return prescribed in Article 45-3, paragraph (1) relating to the income tax for the previous year states the matters concerning the details of the income relating to the 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四十五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 relating to the amount of capital gains from specified shares, etc. where the final return prescribed in Article 45-3, paragraph (1) relating to the income tax for the previous year states the matters concerning the details of the income relating to the amount of capital gains from 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四十五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
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 23, paragraph (1), item (vii)· applies only in this article and in Articles 24 to 45-3
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 32, 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 32, paragraph (3)· applies only in this provision and in Article 32, paragraph (8); and Article 33, 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 32, 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 32, 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 32, 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.