Local Tax Act
Supplementary Provisions, Article 3-3, paragraph (1)
附則第三条の三第一項
Each amendment that changed this provision, and each that will, oldest first. Each is shown against the wording just before it; where an amendment gives the provision another number, it is followed under the new one. Read it as it stands today
In force today
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 35-3-2 of the Supplementary Provisions, Article 35-3-3, paragraphs (1) and (6) of the Supplementary Provisions, Articles 35-4 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三十五条の三の二まで、附則第三十五条の三の三第一項及び第六項、附則第三十五条の四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。
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
35-3-233-2 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, Article35-3-335-3-4, paragraphs (1) and (6) of the Supplementary Provisions, Articles 35-4 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
第三十五条の三の二まで、附則第三十五条の三の三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。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。