Supplementary Provisions, Article 35-2-4Special Provisions on Calculation of Income for Prefectural Inhabitant Tax and Municipal Inhabitant Tax Concerning Transfer, etc. of Listed Shares, etc. Held in a Specified Account
第三十五条の二の四（特定口座内保管上場株式等の譲渡等に係る道府県民税及び市町村民税の所得計算の特例）
Where a person liable for the income levy of prefectural inhabitant tax has, in the previous year, made a transfer of listed shares, etc. prescribed in Article 37-11-2, paragraph (1) of the Act on Special Measures Concerning Taxation (hereinafter in this paragraph and paragraph (4) referred to as "listed shares, etc. held in a specified account") that are recorded or registered in the transfer account book relating to a specified account prescribed in Article 37-11-3, paragraph (3), item (i) of that Act (where the person has two or more specified accounts, each specified account; hereinafter in this paragraph, the following paragraph and paragraph (5) referred to as "specified account") under a listed shares, etc. custody entrustment contract prescribed in item (ii) of that paragraph, or that have been entrusted for custody to the specified account, the person is to calculate, as provided for by Cabinet Order, the amount of business income, amount of capital gains or amount of miscellaneous income arising from the transfer of those listed shares, etc. held in a specified account, separately from the amount of business income, amount of capital gains or amount of miscellaneous income arising from the transfer of shares, etc. other than those listed shares, etc. held in a specified account.
道府県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三十七条の十一の三第三項第二号に規定する上場株式等保管委託契約に基づき、同項第一号に規定する特定口座（その者が二以上の特定口座を有する場合には、それぞれの特定口座。以下この項、次項及び第五項において「特定口座」という。）に係る振替口座簿に記載若しくは記録がされ、又は特定口座に保管の委託がされている同法第三十七条の十一の二第一項に規定する上場株式等（以下この項及び第四項において「特定口座内保管上場株式等」という。）の譲渡をした場合には、政令で定めるところにより、当該特定口座内保管上場株式等の譲渡による事業所得の金額、譲渡所得の金額又は雑所得の金額と当該特定口座内保管上場株式等の譲渡以外の株式等の譲渡による事業所得の金額、譲渡所得の金額又は雑所得の金額とを区分して、これらの金額を計算するものとする。
Where a person liable for the income levy of prefectural inhabitant tax who engages in margin transactions, etc. (meaning margin transactions, etc. prescribed in Article 37-11-3, paragraph (2) of the Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph and paragraph (5)) has, in the previous year, processed in a specified account margin transactions, etc. of listed shares, etc. prescribed in paragraph (2) of that Article under a listed shares, etc. margin transaction contract prescribed in paragraph (3), item (iii) of that Article, the person is to calculate, as provided for by Cabinet Order, the amount of business income or amount of miscellaneous income arising from the transfer of listed shares, etc. through margin transactions, etc. prescribed in paragraph (2) of that Article that were processed in that specified account (hereinafter in this paragraph and paragraph (5) referred to as "transfer of listed shares, etc. through margin transactions, etc."), separately from the amount of business income or amount of miscellaneous income arising from the transfer of shares, etc. other than that transfer of listed shares, etc. through margin transactions, etc.
信用取引等（租税特別措置法第三十七条の十一の三第二項に規定する信用取引等をいう。以下この項及び第五項において同じ。）を行う道府県民税の所得割の納税義務者が前年中に同条第三項第三号に規定する上場株式等信用取引等契約に基づき同条第二項に規定する上場株式等の信用取引等を特定口座において処理した場合には、政令で定めるところにより、当該特定口座において処理した同項に規定する信用取引等に係る上場株式等の譲渡（以下この項及び第五項において「信用取引等に係る上場株式等の譲渡」という。）による事業所得の金額又は雑所得の金額と当該信用取引等に係る上場株式等の譲渡以外の株式等の譲渡による事業所得の金額又は雑所得の金額とを区分して、これらの金額を計算するものとする。
Necessary matters concerning the application of the provisions of the preceding two paragraphs are specified by Cabinet Order.
前二項の規定の適用に関し必要な事項は、政令で定める。
Where a person liable for the income levy of municipal inhabitant tax has, in the previous year, made a transfer of listed shares, etc. held in a specified account, the person is to calculate, as provided for by Cabinet Order, the amount of business income, amount of capital gains or amount of miscellaneous income arising from the transfer of those listed shares, etc. held in a specified account, separately from the amount of business income, amount of capital gains or amount of miscellaneous income arising from the transfer of shares, etc. other than those listed shares, etc. held in a specified account.
市町村民税の所得割の納税義務者が前年中に特定口座内保管上場株式等の譲渡をした場合には、政令で定めるところにより、当該特定口座内保管上場株式等の譲渡による事業所得の金額、譲渡所得の金額又は雑所得の金額と当該特定口座内保管上場株式等の譲渡以外の株式等の譲渡による事業所得の金額、譲渡所得の金額又は雑所得の金額とを区分して、これらの金額を計算するものとする。
Where a person liable for the income levy of municipal inhabitant tax who engages in margin transactions, etc. has, in the previous year, processed in a specified account margin transactions, etc. of listed shares, etc. prescribed in Article 37-11-3, paragraph (2) of the Act on Special Measures Concerning Taxation under a listed shares, etc. margin transaction contract prescribed in paragraph (3), item (iii) of that Article, the person is to calculate, as provided for by Cabinet Order, the amount of business income or amount of miscellaneous income arising from the transfer of listed shares, etc. through margin transactions, etc. that were processed in that specified account, separately from the amount of business income or amount of miscellaneous income arising from the transfer of shares, etc. other than that transfer of listed shares, etc. through margin transactions, etc.
信用取引等を行う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三十七条の十一の三第三項第三号に規定する上場株式等信用取引等契約に基づき同条第二項に規定する上場株式等の信用取引等を特定口座において処理した場合には、政令で定めるところにより、当該特定口座において処理した信用取引等に係る上場株式等の譲渡による事業所得の金額又は雑所得の金額と当該信用取引等に係る上場株式等の譲渡以外の株式等の譲渡による事業所得の金額又は雑所得の金額とを区分して、これらの金額を計算するものとする。
Necessary matters concerning the application of the provisions of the preceding two paragraphs are specified by Cabinet Order.
前二項の規定の適用に関し必要な事項は、政令で定める。
transfer account bookmachine translation
「振替口座簿」
A transfer account book (振替口座簿) under the Act on Book-Entry Transfer of Corporate Bonds and Shares.
Short name set inSupplementary Provisions, Article 35-2-3, paragraph (2)· applies only in this provision and in Supplementary Provisions, Article 35-2-3, paragraph (6); and Supplementary Provisions, Article 35-2-4, paragraph (1)
shares, etc.machine translation
「株式等」
In Article 35-2-3, paragraphs 2 and 6, Article 35-2-4 and Articles 35-3-2 and 35-3-3 of the supplementary provisions (附則), shares, etc. as defined in Article 37-10, paragraph 2 of the Act on Special Measures Concerning Taxation.
Short name set inSupplementary Provisions, Article 35-2-3, paragraph (2)· applies only in this provision and in Supplementary Provisions, Article 35-2-3, paragraph (6); and Supplementary Provisions, Articles 35-2-4, 35-3-2 and 35-3-3
specified accountmachine translation
「特定口座」
A specified account as defined in Article 37-11-3, paragraph 3, item 1 of the Act on Special Measures Concerning Taxation — an account, opened by notification at a financial instruments business operator or similar institution in Japan, in which the gains on the listed shares, etc. (上場株式等) held are calculated separately — and, where the taxpayer has two or more, each of them.
Short name set inSupplementary Provisions, Article 35-2-4, paragraph (1)· applies only in this paragraph and in Supplementary Provisions, Article 35-2-4, paragraphs (2) and (5)
listed shares, etc. held in a specified accountmachine translation
「特定口座内保管上場株式等」
Listed shares, etc. (上場株式等) recorded in the book-entry transfer account register for a specified account (特定口座), or deposited in one, under a custody contract for listed shares, etc.
Short name set inSupplementary Provisions, Article 35-2-4, paragraph (1)· applies only in this paragraph and in Supplementary Provisions, Article 35-2-4, paragraph (4)
margin transactions, etc.machine translation
「信用取引等」
A margin transaction as defined in Article 156-24, paragraph 1 of the Financial Instruments and Exchange Act, or a when-issued transaction — a trade in securities before they are issued, of a kind a Ministry of Finance Order (財務省令) sets — as Article 37-11-3, paragraph 2 of the Act on Special Measures Concerning Taxation defines the term.
Defined inSupplementary Provisions, Article 35-2-4, paragraph (2)· applies only in this paragraph and in Supplementary Provisions, Article 35-2-4, paragraph (5)
transfer of listed shares, etc. through margin transactions, etc.machine translation
「信用取引等に係る上場株式等の譲渡」
A transfer of listed shares, etc. (上場株式等) through margin transactions, etc. (信用取引等), as Article 37-11-3, paragraph 2 of the Act on Special Measures Concerning Taxation defines it — one made through such a transaction handled in a specified account (特定口座), or made to settle it, where it is settled by buying shares of the same issue or settles a purchase of shares of the same issue — whose business or miscellaneous income an individual paying the prefectural income levy (所得割) reckons apart from other transfers of shares.
Short name set inSupplementary Provisions, Article 35-2-4, paragraph (2)· applies only in this paragraph and in Supplementary Provisions, Article 35-2-4, paragraph (5)