Local Tax Act
Supplementary Provisions, Article 34-2, paragraph (1)
附則第三十四条の二第一項
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
Solely for individual prefectural inhabitant tax for each fiscal year from fiscal 1988 through fiscal 2029, where a person liable for the income levy has made, in the previous year, a transfer (meaning the transfer prescribed in Article 31, paragraph (1) of the Act on Special Measures Concerning Taxation; the same applies hereinafter in this Article, the following Article, Article 35 of the Supplementary Provisions and Article 44-3, paragraphs (2) and (4) of the Supplementary Provisions) of land, etc. (meaning the land, etc. prescribed in Article 31, paragraph (1) of that Act; the same applies hereinafter in this Article, the following Article, Article 35 of the Supplementary Provisions and Article 44-3, paragraphs (2) and (4) of the Supplementary Provisions) that is the cause of the capital gains prescribed in paragraph (1) of the preceding Article, and that transfer falls under a transfer for a superior residential area, etc. (meaning a transfer for which it has been certified, as provided by Order of the Ministry of Internal Affairs and Communications, that it falls under a transfer set forth in the items of Article 31-2, paragraph (2) of the Act on Special Measures Concerning Taxation; the same applies in paragraph (4)), the amount of the income levy of prefectural inhabitant tax imposed on the taxable long-term capital gains pertaining to the capital gains prescribed in paragraph (1) of the preceding Article (excluding capital gains to which Article 34-3, paragraph (1) of the Supplementary Provisions applies; the same applies in the following paragraph) is, notwithstanding the first sentence of paragraph (1) of the preceding Article, the amount equivalent to the amount specified in each of the following items according to the category of cases set forth in that item.
昭和六十三年度から令和十一年度までの各年度分の個人の道府県民税に限り、所得割の納税義務者が前年中に前条第一項に規定する譲渡所得の基因となる土地等（租税特別措置法第三十一条第一項に規定する土地等をいう。以下この条、次条、附則第三十五条並びに附則第四十四条の三第二項及び第四項において同じ。）の譲渡（同法第三十一条第一項に規定する譲渡をいう。以下この条、次条、附則第三十五条並びに附則第四十四条の三第二項及び第四項において同じ。）をした場合において、当該譲渡が優良住宅地等のための譲渡（同法第三十一条の二第二項各号に掲げる譲渡に該当することにつき総務省令で定めるところにより証明がされたものをいう。第四項において同じ。）に該当するときにおける前条第一項に規定する譲渡所得（附則第三十四条の三第一項の規定の適用を受ける譲渡所得を除く。次項において同じ。）に係る課税長期譲渡所得金額に対して課する道府県民税の所得割の額は、前条第一項前段の規定にかかわらず、次の各号に掲げる場合の区分に応じ、当該各号に定める金額に相当する額とする。
Solely for individual prefectural inhabitant tax for each fiscal year from fiscal 1988 through fiscal 2029, where a person liable for the income levy has made, in the previous year, a transfer (meaning the transfer prescribed in Article 31, paragraph (1) of the Act on Special Measures Concerning Taxation; the same applies hereinafter in this Article, the following Article, Article 35 of the Supplementary Provisions and Article 44-3, paragraphs (2) and (4) of the Supplementary Provisions) of land, etc. (meaning the land, etc. prescribed in Article 31, paragraph (1) of that Act; the same applies hereinafter in this Article, the following Article, Article 35 of the Supplementary Provisions and Article 44-3, paragraphs (2) and (4) of the Supplementary Provisions) that is the cause of the capital gains prescribed in paragraph (1) of the preceding Article, and that transfer falls under a transfer for a superior residential area, etc. (meaning a transfer for which it has been certified, as provided by Order of the Ministry of Internal Affairs and Communications, that it falls under a transfer set forth in the items of Article 31-2, paragraph (2) of the Act on Special Measures Concerning Taxation; the same applies in paragraph
(4)(5)), the amount of the income levy of prefectural inhabitant tax imposed on the taxable long-term capital gains pertaining to the capital gains prescribed in paragraph (1) of the preceding Article (excluding capital gains to which Article 34-3, paragraph (1) of the Supplementary Provisions applies; the same applies in the following paragraph) is, notwithstanding the first sentence of paragraph (1) of the preceding Article, the amount equivalent to the amount specified in each of the following items according to the category of cases set forth in that item.昭和六十三年度から令和十一年度までの各年度分の個人の道府県民税に限り、所得割の納税義務者が前年中に前条第一項に規定する譲渡所得の基因となる土地等（租税特別措置法第三十一条第一項に規定する土地等をいう。以下この条、次条、附則第三十五条並びに附則第四十四条の三第二項及び第四項において同じ。）の譲渡（同法第三十一条第一項に規定する譲渡をいう。以下この条、次条、附則第三十五条並びに附則第四十四条の三第二項及び第四項において同じ。）をした場合において、当該譲渡が優良住宅地等のための譲渡（同法第三十一条の二第二項各号に掲げる譲渡に該当することにつき総務省令で定めるところにより証明がされたものをいう。
第四項第五項において同じ。）に該当するときにおける前条第一項に規定する譲渡所得（附則第三十四条の三第一項の規定の適用を受ける譲渡所得を除く。次項において同じ。）に係る課税長期譲渡所得金額に対して課する道府県民税の所得割の額は、前条第一項前段の規定にかかわらず、次の各号に掲げる場合の区分に応じ、当該各号に定める金額に相当する額とする。