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Local Tax Act

Supplementary Provisions, Article 37-3, paragraph (1)

附則第三十七条の三第一項

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

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Underlined: words the amendment adds. A bar: where it removes words. Struck through: the words it removes.

  1. In force today

    With regard to the application of Article 703-4, Article 703-5 and Article 706-2 in the case where a householder, or an insured person under National Health Insurance or a specified same-household member belonging to that household, has business income, capital gains or miscellaneous income referred to in Article 35-4, paragraph (4) of the Supplementary Provisions, in Article 703-4, paragraph (6), Article 703-5, paragraph (1) and Article 706-2, paragraph (1), "and the amount of timber income" is deemed to be replaced with "and the amount of timber income and the amount of miscellaneous income, etc. from futures transactions prescribed in Article 35-4, paragraph (4) of the Supplementary Provisions"; in Article 703-4, paragraph (6), "paragraph (2) of that Article" is deemed to be replaced with "Article 314-2, paragraph (2)"; in paragraph (7) of that Article, "or the amount of timber income" is deemed to be replaced with "or the amount of timber income or the amount of miscellaneous income, etc. from futures transactions prescribed in Article 35-4, paragraph (4) of the Supplementary Provisions"; and in Article 703-5, paragraph (1), "in this paragraph to the calculation of the amount of timber income" is deemed to be replaced with "in this paragraph to the calculation of the amount of timber income or the amount of miscellaneous income, etc. from futures transactions prescribed in Article 35-4, paragraph (4) of the Supplementary Provisions".

    世帯主又はその世帯に属する国民健康保険の被保険者若しくは特定同一世帯所属者が附則第三十五条の四第四項の事業所得、譲渡所得又は雑所得を有する場合における第七百三条の四、第七百三条の五及び第七百六条の二の規定の適用については、第七百三条の四第六項、第七百三条の五第一項及び第七百六条の二第一項中「及び山林所得金額」とあるのは「及び山林所得金額並びに附則第三十五条の四第四項に規定する先物取引に係る雑所得等の金額」と、第七百三条の四第六項中「同条第二項」とあるのは「第三百十四条の二第二項」と、同条第七項中「又は山林所得金額」とあるのは「若しくは山林所得金額又は附則第三十五条の四第四項に規定する先物取引に係る雑所得等の金額」と、第七百三条の五第一項中「この項中山林所得金額」とあるのは「この項中山林所得金額又は附則第三十五条の四第四項に規定する先物取引に係る雑所得等の金額」とする。

  2. Date not yet set Not yet in force Act No. 2 of 2026 Moved to Supplementary Provisions, Article 37-4, paragraph (1); its words stay the same

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