Supplementary Provisions, Article 34-2Special Provisions on Prefectural Inhabitant Tax and Municipal Inhabitant Tax on Long-Term Capital Gains in the Case of Transfer of Land, etc. for the Development, etc. of a Superior Residential Area
第三十四条の二(優良住宅地の造成等のために土地等を譲渡した場合の長期譲渡所得に係る道府県民税及び市町村民税の課税の特例)
Changes on (Act No. 2 of 2026)
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。
where the taxable long-term capital gains are 20,000,000 yen or less: the amount equivalent to 1.6/100 of those taxable long-term capital gains (0.8/100 where the person liable for tax has an address within the area of a designated city);
課税長期譲渡所得金額が二千万円以下である場合 当該課税長期譲渡所得金額の百分の一・六(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、百分の〇・八)に相当する金額
where the taxable long-term capital gains exceed 20,000,000 yen: the total of the following amounts:
課税長期譲渡所得金額が二千万円を超える場合 次に掲げる金額の合計額
320,000 yen (160,000 yen where the person liable for tax has an address within the area of a designated city);
三十二万円(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、十六万円)
the amount equivalent to 2/100 of the amount obtained by deducting 20,000,000 yen from those taxable long-term capital gains (1/100 where the person liable for tax has an address within the area of a designated city).
当該課税長期譲渡所得金額から二千万円を控除した金額の百分の二(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、百分の一)に相当する金額
Changes on (Act No. 2 of 2026)
The provisions of the preceding paragraph apply, solely for individual prefectural inhabitant tax for each fiscal year from fiscal 1988 through fiscal 2029, to 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 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 (1) 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 period from the date of the transfer to December 31 of the year that includes the day on which two years have elapsed from that date (where there are unavoidable circumstances specified by Cabinet Order, such as that the period required for developing building land to be used for housing construction normally exceeds two years, the period from the date of the transfer to the date specified by Cabinet Order; referred to as the "scheduled period" in paragraphs (5) and (7))).
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(その譲渡の日から同日以後二年を経過する日の属する年の十二月三十一日までの期間(住宅建設の用に供される宅地の造成に要する期間が通常二年を超えることその他の政令で定めるやむを得ない事情がある場合には、その譲渡の日から政令で定める日までの期間。第五項及び第七項において「予定期間」という。)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一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道府県民税の所得割について準用する。
In the case of paragraph (1) (including as applied mutatis mutandis in the preceding paragraph), where a person liable for the income levy is subject to the application of Articles 33 through 33-4, Articles 34 through 35-3, Article 36-2, Article 36-5, Article 37, Articles 37-4 through 37-6 or Article 37-8 of the Act on Special Measures Concerning Taxation with respect to land, etc. that the person liable for tax holds, the transfer of that land, etc. is deemed not to fall under a transfer for a superior residential area, etc. prescribed in paragraph (1) or a transfer for a determined site for constructing a superior residential area, etc. prescribed in the preceding paragraph.
第一項(前項において準用する場合を含む。)の場合において、所得割の納税義務者が、その有する土地等につき、租税特別措置法第三十三条から第三十三条の四まで、第三十四条から第三十五条の三まで、第三十六条の二、第三十六条の五、第三十七条、第三十七条の四から第三十七条の六まで又は第三十七条の八の規定の適用を受けるときは、当該土地等の譲渡は、第一項に規定する優良住宅地等のための譲渡又は前項に規定する確定優良住宅地等予定地のための譲渡に該当しないものとみなす。
Moves to paragraph (5) on (Act No. 2 of 2026)
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。
Moves to paragraph (5), item (i) on (Act No. 2 of 2026)
where the taxable long-term capital gains are 20,000,000 yen or less: the amount equivalent to 2.4/100 of those taxable long-term capital gains (3.2/100 where the person liable for tax has an address within the area of a designated city);
課税長期譲渡所得金額が二千万円以下である場合 当該課税長期譲渡所得金額の百分の二・四(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、百分の三・二)に相当する金額
Moves to paragraph (5), item (ii) on (Act No. 2 of 2026)
where the taxable long-term capital gains exceed 20,000,000 yen: the total of the following amounts:
課税長期譲渡所得金額が二千万円を超える場合 次に掲げる金額の合計額
Moves to paragraph (5), item (ii), (a) on (Act No. 2 of 2026)
480,000 yen (640,000 yen where the person liable for tax has an address within the area of a designated city);
四十八万円(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、六十四万円)
Moves to paragraph (5), item (ii), (b) on (Act No. 2 of 2026)
the amount equivalent to 3/100 of the amount obtained by deducting 20,000,000 yen from those taxable long-term capital gains (4/100 where the person liable for tax has an address within the area of a designated city).
当該課税長期譲渡所得金額から二千万円を控除した金額の百分の三(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
Moves to paragraph (6) on (Act No. 2 of 2026)
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。
Changes and moves to paragraph (7) on (Act No. 2 of 2026)
In the case of paragraph (4) (including as applied mutatis mutandis in the preceding paragraph), where a person liable for the income levy is subject to the application of Articles 33 through 33-4, Articles 34 through 35-3, Article 36-2, Article 36-5, Article 37, Articles 37-4 through 37-6 or Article 37-8 of the Act on Special Measures Concerning Taxation with respect to land, etc. that the person liable for tax holds, the transfer of that land, etc. is deemed not to fall under a transfer for a superior residential area, etc. prescribed in paragraph (4) or a transfer for a determined site for constructing a superior residential area, etc. prescribed in the preceding paragraph.
第四項(前項において準用する場合を含む。)の場合において、所得割の納税義務者が、その有する土地等につき、租税特別措置法第三十三条から第三十三条の四まで、第三十四条から第三十五条の三まで、第三十六条の二、第三十六条の五、第三十七条、第三十七条の四から第三十七条の六まで又は第三十七条の八の規定の適用を受けるときは、当該土地等の譲渡は、第四項に規定する優良住宅地等のための譲渡又は前項に規定する確定優良住宅地等予定地のための譲渡に該当しないものとみなす。
Changes and moves to paragraph (9) on (Act No. 2 of 2026)
An individual or corporation that carries out the development under Article 31-2, paragraph (2), items (xiii) and (xiv) of the Act on Special Measures Concerning Taxation or the construction under item (xv) or (xvi) of that paragraph, and that has purchased land, etc. pertaining to a transfer to which paragraph (2) or (5) was applied from a person to whom those provisions were applied, must, where all or part of that transfer has come to fall under a transfer of land, etc. set forth in Article 31-2, paragraph (2), items (xiii) through (xvi) of that Act within the scheduled period, without delay deliver to the person to whom paragraph (2) or (5) was applied, with respect to the transfer that has come to so fall, a document specified by Order of the Ministry of Internal Affairs and Communications certifying that it has come to so fall.
Changes and moves to paragraph (10) on (Act No. 2 of 2026)
A person to whom paragraph (2) or (5) was applied must, when delivered the document prescribed in the preceding paragraph with regard to a transfer to which those provisions were applied, submit that document to the mayor of the municipality as provided by Order of the Ministry of Internal Affairs and Communications.
Changes and moves to paragraph (11) on (Act No. 2 of 2026)
Where all or part of the transfer of land, etc. to which paragraph (2) or (5) was applied has become difficult 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 prescribed in paragraph (2) due to unavoidable circumstances arising from an extraordinary disaster designated as a specified extraordinary disaster pursuant to Article 2, paragraph (1) of the Act on Special Measures concerning Preservation of Rights and Interests of Victims of Specified Disaster, in a case specified by Cabinet Order, and it has been certified, as provided by Order of the Ministry of Internal Affairs and Communications, that it is certain to be found that all or part of that transfer will come to fall under a transfer of land, etc. set forth in items (xiii) through (xvi) of Article 31-2, paragraph (2) of the Act on Special Measures Concerning Taxation during the period from the first day of that scheduled period to a date specified by Cabinet Order that is within two years after the last day of that scheduled period, then, for the application of paragraphs (2), (5) and (7) and the following paragraph through paragraph (12), the scheduled period prescribed in paragraph (2) is the period from that first day to that date specified by Cabinet Order.
第二項又は第五項の規定の適用を受けた土地等の譲渡の全部又は一部が、特定非常災害の被害者の権利利益の保全等を図るための特別措置に関する法律第二条第一項の規定により特定非常災害として指定された非常災害に基因するやむを得ない事情により、第二項に規定する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が困難となつた場合で政令で定める場合において、当該予定期間の初日から当該予定期間の末日後二年以内の日で政令で定める日までの間に当該譲渡の全部又は一部が同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ときは、第二項、第五項、第七項及び次項から第十二項までの規定の適用については、第二項に規定する予定期間は、当該初日から当該政令で定める日までの期間とする。
Changes and moves to paragraph (12) on (Act No. 2 of 2026)
A person to whom paragraph (2) or (5) was applied must, where all or part of the transfer to which those provisions were applied has ceased 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 prescribed in paragraph (2), report that fact to the mayor of the municipality, as provided by Order of the Ministry of Internal Affairs and Communications, within four months from the day on which that scheduled period expired.
Changes and moves to paragraph (13) on (Act No. 2 of 2026)
In the case prescribed in the preceding paragraph, the transfer that has ceased to so fall is deemed, notwithstanding paragraph (2) or (5), not to have been a transfer for a determined site for constructing a superior residential area, etc. prescribed in those provisions.
Moves to paragraph (14) on (Act No. 2 of 2026)
The following applies to the income levy of prefectural inhabitant tax or municipal inhabitant tax that comes to be imposed pursuant to the preceding paragraph:
前項の規定により課されることとなる道府県民税又は市町村民税の所得割については、次に定めるところによる。
Moves to paragraph (14), item (i) on (Act No. 2 of 2026)
In Article 17-5, paragraphs (3) and (4) and Article 18, paragraph (1), "statutory payment due date" is deemed to be replaced with "the deadline for the filing prescribed in Article 34-2, paragraph (10) of the Supplementary Provisions";
第十七条の五第三項及び第四項並びに第十八条第一項中「法定納期限」とあるのは、「附則第三十四条の二第十項に規定する申告の期限」とする。
Moves to paragraph (14), item (ii) on (Act No. 2 of 2026)
In Article 321-2, paragraph (2), "the amount obtained by dividing the tax deficiency by the number of payment periods up to the day on which the determination was made" is deemed to be replaced with "the tax deficiency", "each due date for payment under Article 320" with "the day on which payment is to be made as stated in the tax notice relating to that tax deficiency", and "the period until the day on which payment is to be made as stated in the tax notice relating to that tax deficiency, or the period until the day on which one month elapses from the day following that day" with "the period until the day on which one month elapses from the day following the day on which payment is to be made as stated in the tax notice relating to that tax deficiency", and the provisions of paragraph (3) of that Article do not apply;
第三百二十一条の二第二項中「不足税額をその決定があつた日までの納期の数で除して得た額に第三百二十条の各納期限」とあるのは「不足税額に当該不足税額に係る納税通知書において納付すべきこととされる日」と、「納付すべきこととされる日までの期間又はその日の翌日」とあるのは「納付すべきこととされる日の翌日」とし、同条第三項の規定は、適用しない。
Moves to paragraph (14), item (iii) on (Act No. 2 of 2026)
In addition to what is provided for in the preceding two items, Cabinet Order provides for the particulars necessary for the application of the provisions concerning the income levy of prefectural inhabitant tax or municipal inhabitant tax in a case where the provisions of the preceding paragraph apply.
tax noticemachine translation
「納税通知書」
A document a local government draws up for local tax a taxpayer must pay, stating the Acts and the local government's ordinance (条例) provisions the tax is levied under, the taxpayer's address and name, the tax base, rate and amount, the payment periods and the amount due in each, where to pay, the steps that will be taken if the tax is not paid by the due date, and how to seek relief against the assessment.
Defined inArticle 1, paragraph (1), item (vi)· applies throughout the law
designated citymachine translation
「指定都市」
A designated city under Article 252-19, paragraph (1) of the Local Autonomy Act: a city with a population of 500,000 or more designated by Cabinet Order (政令).
Short name set inSupplementary Provisions, Article 5, paragraph (1), item (i)
taxable long-term capital gainsmachine translation
「課税長期譲渡所得金額」
For the income levy (所得割) of the prefectural inhabitant tax (道府県民税), the previous year's long-term capital gains (長期譲渡所得の金額) on land and buildings covered by Article 31, paragraph 1 of the Act on Special Measures Concerning Taxation, less the special deductions under Articles 33-4 to 36 of that Act where they apply, and after Article 34 as reworded by paragraph 3, item 3 of the same Article of the supplementary provisions (附則) where it applies; the prefecture taxes it at 2% (1% for a resident of a designated city (指定都市)), separately from other income.
Short name set inSupplementary Provisions, Article 34, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 34-2, paragraphs (1) and (2); and Supplementary Provisions, Article 34-3, paragraph (1)
taxable long-term capital gainsmachine translation
「課税長期譲渡所得金額」
For the income levy (所得割) of the municipal inhabitant tax (市町村民税), the previous year's long-term capital gains (長期譲渡所得の金額) on land and buildings covered by Article 31, paragraph 1 of the Act on Special Measures Concerning Taxation, less the special deductions under Articles 33-4 to 36 of that Act where they apply, and after Article 314-2 as reworded by paragraph 6, item 3 of the same Article of the supplementary provisions (附則) where it applies; the municipality taxes it at 3% (4% for a resident of a designated city (指定都市)), separately from other income.
Short name set inSupplementary Provisions, Article 34, paragraph (4)· applies only in this provision and in Supplementary Provisions, Article 34-2, paragraphs (4) and (5); and Supplementary Provisions, Article 34-3, paragraph (3)
land, etc.machine translation
「土地等」
Land, etc. as defined in Article 31, paragraph 1 of the Act on Special Measures Concerning Taxation: land or a right over land.
Defined inSupplementary Provisions, Article 34-2, paragraph (1)· applies only in this article and in Supplementary Provisions, Articles 34-2-2 and 35; and Supplementary Provisions, Article 44-3, paragraphs (2) and (4)
scheduled periodmachine translation
「予定期間」
The period from a transfer of land for a determined site for a superior residential area, etc. (確定優良住宅地等予定地) to 31 December of the year containing the second anniversary of the transfer — or, where a Cabinet Order (政令) recognises unavoidable circumstances such as residential land development normally taking over two years, to a date that Order sets — within which the transfer must come to qualify under Article 31-2, paragraph 2, items 13 to 16 of the Act on Special Measures Concerning Taxation.
Short name set inSupplementary Provisions, Article 34-2, paragraph (2)· applies only in this provision and in Supplementary Provisions, Article 34-2, paragraphs (5) and (7)