Local Tax Act
Supplementary Provisions, Article 34-2, paragraph (4)
附則第三十四条の二第四項
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 municipal 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 of land, etc. that is the cause of the capital gains prescribed in paragraph (4) of the preceding Article, and that transfer falls under a transfer for a superior residential area, etc., the amount of the income levy of municipal inhabitant tax imposed on the taxable long-term capital gains pertaining to the capital gains prescribed in paragraph (4) of the preceding Article (excluding capital gains to which Article 34-3, paragraph (3) of the Supplementary Provisions applies; the same applies in the following paragraph) is, notwithstanding the first sentence of paragraph (4) 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市町村民税に限り、所得割の納税義務者が前年中に前条第四項に規定する譲渡所得の基因となる土地等の譲渡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に該当するときにおける同項に規定する譲渡所得（附則第三十四条の三第三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市町村民税の所得割の額は、前条第四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。