Local Tax Act
Supplementary Provisions, Article 34-2, paragraph (5)
附則第三十四条の二第五項
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
The provisions of the preceding paragraph apply, solely for individual municipal inhabitant tax for each fiscal year from fiscal 1988 through fiscal 2029, to 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 in the case 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 determined site for constructing 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 is certain to be found to fall under a transfer of land, etc. set forth in Article 31-2, paragraph (2), items (xiii) through (xvi) of the Act on Special Measures Concerning Taxation within the scheduled period).
前項の規定は、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、当該譲渡が確定優良住宅地等予定地のための譲渡（予定期間内に租税特別措置法第三十一条の二第二項第十三号から第十六号までに掲げる土地等の譲渡に該当することとなることが確実であると認められ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。）に該当するときにおける前条第四項に規定する譲渡所得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について準用する。