Local Tax Act
Supplementary Provisions, Article 34, paragraph (4)
附則第三十四条第四項
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
For the time being, where a person liable for the income levy of municipal inhabitant tax has capital gains prescribed in Article 31, paragraph (1) of the Act on Special Measures Concerning Taxation in the previous year, a municipality is to impose on those capital gains, notwithstanding Article 313, paragraphs (1) and (2) and Article 314-3, separately from other income, on the amount of long-term capital gains for the previous year, the income levy of municipal inhabitant tax in an amount equivalent to the amount equivalent to 3/100 of the taxable long-term capital gains (meaning the amount of long-term capital gains (where it falls under Article 33-4, paragraph (1) or (2), Article 34, paragraph (1), Article 34-2, paragraph (1), Article 34-3, paragraph (1), Article 35, paragraph (1), Article 35-2, paragraph (1), Article 35-3, paragraph (1) or Article 36 of that Act, the amount remaining after deducting the amount to be deducted by the application of those provisions from the amount of long-term capital gains prescribed in Article 31, paragraph (1) of that Act, and, where Article 314-2 as applied with terms replaced pursuant to paragraph (6), item (iii) applies to those amounts, the amount after that application); referred to as "taxable long-term capital gains" in paragraphs (4) and (5) of the following Article and Article 34-3, paragraph (3) of the Supplementary Provisions) (4/100 where the person liable for tax has an address within the area of a designated city). In this case, where there is an amount of loss arising in the calculation of the amount of long-term capital gains, that amount of loss is deemed not to have arisen for the purpose of applying the provisions concerning municipal inhabitant tax.
市町村は、当分の間、市町村民税の所得割の納税義務者が前年中に租税特別措置法第三十一条第一項に規定する譲渡所得を有する場合には、当該譲渡所得については、第三百十三条第一項及び第二項並びに第三百十四条の三の規定にかかわらず、他の所得と区分し、前年中の長期譲渡所得の金額に対し、長期譲渡所得の金額（同法第三十三条の四第一項若しくは第二項、第三十四条第一項、第三十四条の二第一項、第三十四条の三第一項、第三十五条第一項、第三十五条の二第一項、第三十五条の三第一項又は第三十六条の規定に該当する場合には、これらの規定の適用により同法第三十一条第一項に規定する長期譲渡所得の金額から控除する金額を控除した金額とし、これらの金額につき第六項第三号の規定により読み替えて適用される第三百十四条の二の規定の適用がある場合には、その適用後の金額。次条第四項及び第五項並びに附則第三十四条の三第三項において「課税長期譲渡所得金額」という。）の百分の三（当該納税義務者が指定都市の区域内に住所を有する場合には、百分の四）に相当する金額に相当する市町村民税の所得割を課する。この場合において、長期譲渡所得の金額の計算上生じた損失の金額があるときは、市町村民税に関する規定の適用については、当該損失の金額は生じなかつたものとみなす。
For the time being, where a person liable for the income levy of municipal inhabitant tax has capital gains prescribed in Article 31, paragraph (1) of the Act on Special Measures Concerning Taxation in the previous year, a municipality is to impose on those capital gains, notwithstanding Article 313, paragraphs (1) and (2) and Article 314-3, separately from other income, on the amount of long-term capital gains for the previous year, the income levy of municipal inhabitant tax in an amount equivalent to the amount equivalent to 3/100 of the taxable long-term capital gains (meaning the amount of long-term capital gains (where it falls under Article 33-4, paragraph (1) or (2), Article 34, paragraph (1), Article 34-2, paragraph (1), Article 34-3, paragraph (1), Article 35, paragraph (1), Article 35-2, paragraph (1), Article 35-3, paragraph (1) or Article 36 of that Act, the amount remaining after deducting the amount to be deducted by the application of those provisions from the amount of long-term capital gains prescribed in Article 31, paragraph (1) of that Act, and, where Article 314-2 as applied with terms replaced pursuant to paragraph (6), item (iii) applies to those amounts, the amount after that application); referred to as "taxable long-term capital gains" in paragraphs
(4)(5) and(5)(6) of the following Article and Article 34-3, paragraph (3) of the Supplementary Provisions) (4/100 where the person liable for tax has an address within the area of a designated city). In this case, where there is an amount of loss arising in the calculation of the amount of long-term capital gains, that amount of loss is deemed not to have arisen for the purpose of applying the provisions concerning municipal inhabitant tax.市町村は、当分の間、市町村民税の所得割の納税義務者が前年中に租税特別措置法第三十一条第一項に規定する譲渡所得を有する場合には、当該譲渡所得については、第三百十三条第一項及び第二項並びに第三百十四条の三の規定にかかわらず、他の所得と区分し、前年中の長期譲渡所得の金額に対し、長期譲渡所得の金額（同法第三十三条の四第一項若しくは第二項、第三十四条第一項、第三十四条の二第一項、第三十四条の三第一項、第三十五条第一項、第三十五条の二第一項、第三十五条の三第一項又は第三十六条の規定に該当する場合には、これらの規定の適用により同法第三十一条第一項に規定する長期譲渡所得の金額から控除する金額を控除した金額とし、これらの金額につき第六項第三号の規定により読み替えて適用される第三百十四条の二の規定の適用がある場合には、その適用後の金額。次条
第四項及び第五項第五項及び第六項並びに附則第三十四条の三第三項において「課税長期譲渡所得金額」という。）の百分の三（当該納税義務者が指定都市の区域内に住所を有する場合には、百分の四）に相当する金額に相当する市町村民税の所得割を課する。この場合において、長期譲渡所得の金額の計算上生じた損失の金額があるときは、市町村民税に関する規定の適用については、当該損失の金額は生じなかつたものとみなす。