Supplementary Provisions, Article 35-4-2Deduction for Carryover of Losses from Cash Settlement, etc. of Futures Transactions
第三十五条の四の二（先物取引の差金等決済に係る損失の繰越控除）
The amount of loss relating to cash settlement, etc. of futures transactions arising in each year within the three years preceding the previous year of a person liable for the income levy of prefectural inhabitant tax (excluding any amount deducted before the previous year pursuant to this paragraph) is to be deducted, only where the person has submitted, with regard to prefectural inhabitant tax for the fiscal year following the fiscal year that includes the last day of the year in which that amount of loss relating to cash settlement, etc. of futures transactions arose, a return under Article 45-2, paragraph (1) or (3) stating matters concerning the deduction of the amount of loss relating to cash settlement, etc. of futures transactions (including a return under Article 45-2, paragraph (4) as applied mutatis mutandis in paragraph (4); the same applies hereinafter in this paragraph) (including, where the mayor of the municipality finds that there are compelling circumstances, a case where those returns have been submitted after the deadline for filing but by the time a tax notice for prefectural inhabitant tax is served) and has continuously submitted those returns (including those submitted after the deadline for filing but by the time a tax notice for prefectural inhabitant tax is served) for prefectural inhabitant tax for the subsequent fiscal years, notwithstanding the second sentence of paragraph (1) of the preceding Article, as provided for by Cabinet Order, in calculating the amount of miscellaneous income, etc. from futures transactions prescribed in paragraph (1) of that Article of that person, up to the limit of that amount.
道府県民税の所得割の納税義務者の前年前三年内の各年に生じた先物取引の差金等決済に係る損失の金額（この項の規定により前年前において控除されたものを除く。）は、当該先物取引の差金等決済に係る損失の金額の生じた年の末日の属する年度の翌年度の道府県民税について先物取引の差金等決済に係る損失の金額の控除に関する事項を記載した第四十五条の二第一項又は第三項の規定による申告書（第四項において準用する同条第四項の規定による申告書を含む。以下この項において同じ。）を提出した場合（市町村長においてやむを得ない事情があると認める場合には、これらの申告書をその提出期限後において道府県民税の納税通知書が送達される時までに提出した場合を含む。）において、その後の年度分の道府県民税について連続してこれらの申告書（その提出期限後において道府県民税の納税通知書が送達される時までに提出されたものを含む。）を提出しているときに限り、前条第一項後段の規定にかかわらず、政令で定めるところにより、当該納税義務者の同項に規定する先物取引に係る雑所得等の金額を限度として、当該先物取引に係る雑所得等の金額の計算上控除する。
The amount of loss relating to settling a futures contract prescribed in the preceding paragraph means, of the amount calculated as provided for by Cabinet Order as the amount of a loss arising from the person liable for the income levy of prefectural inhabitant tax prescribed in the preceding paragraph having made cash settlement, etc. prescribed in Article 41-14, paragraph (1) of the Act on Special Measures Concerning Taxation of futures transactions prescribed in that paragraph, the amount calculated as provided for by Cabinet Order as the portion that still cannot be deducted even after deduction in calculating the amount of miscellaneous income, etc. from futures transactions prescribed in paragraph (1) of the preceding Article for prefectural inhabitant tax for the fiscal year following the fiscal year that includes the last day of the year in which that person made that cash settlement, etc.
前項に規定する先物取引の差金等決済に係る損失の金額とは、同項に規定する道府県民税の所得割の納税義務者が、租税特別措置法第四十一条の十四第一項に規定する先物取引の同項に規定する差金等決済をしたことにより生じた損失の金額として政令で定めるところにより計算した金額のうち、当該納税義務者の当該差金等決済をした年の末日の属する年度の翌年度の道府県民税に係る前条第一項に規定する先物取引に係る雑所得等の金額の計算上控除してもなお控除することができない部分の金額として政令で定めるところにより計算した金額をいう。
With regard to the application of the provisions of paragraph (1) of the preceding Article where the provisions of paragraph (1) apply, the phrase "the amount calculated as provided for by Cabinet Order as the amount of business income, the amount of capital gains and the amount of miscellaneous income for the previous year (" in paragraph (1) of that Article is deemed to be replaced with "the amount calculated as provided for by Cabinet Order as the amount of business income, the amount of capital gains and the amount of miscellaneous income for the previous year (where the provisions of paragraph (1) of the following Article apply, the amount after that application;".
The provisions of Article 45-2, paragraph (4) apply mutatis mutandis where a person prescribed in the proviso to paragraph (1) of that Article (excluding a person who has the obligation under paragraph (2) of that Article to submit the return referred to in paragraph (1) of that Article) wishes to receive the application of the provisions of paragraph (1) in a fiscal year on or after the fiscal year following the fiscal year concerned, and falls under neither a case where the person is to submit a return under paragraph (3) of that Article for the prefectural inhabitant tax of the fiscal year concerned nor a case where the person may submit the return referred to in paragraph (1) of that Article pursuant to paragraph (4) of that Article. In this case, the phrase "amount of net loss or casualty loss" in Article 45-2, paragraph (4) is deemed to be replaced with "amount of loss relating to cash settlement, etc. of futures transactions prescribed in Article 35-4-2, paragraph (2) of the Supplementary Provisions", the phrase "by March 15, the return concerning prefectural inhabitant tax referred to in that paragraph" is deemed to be replaced with "by March 15, a return stating, as provided by Order of the Ministry of Internal Affairs and Communications, matters concerning the deduction of the amount of loss relating to cash settlement, etc. of futures transactions prescribed in paragraph (1) of that Article and other matters specified by Cabinet Order", and the phrase "Article 317-2, paragraph (4)" is deemed to be replaced with "Article 317-2, paragraph (4) as applied mutatis mutandis in Article 35-4-2, paragraph (10) of the Supplementary Provisions".
第四十五条の二第四項の規定は、同条第一項ただし書に規定する者（同条第二項の規定により同条第一項の申告書を提出する義務を有する者を除く。）が、当該年度の翌年度以後の年度において第一項の規定の適用を受けようとする場合であつて、当該年度の道府県民税について同条第三項の規定による申告書を提出すべき場合及び同条第四項の規定により同条第一項の申告書を提出することができる場合のいずれにも該当しない場合について準用する。この場合において、同条第四項中「純損失又は雑損失の金額」とあるのは「附則第三十五条の四の二第二項に規定する先物取引の差金等決済に係る損失の金額」と、「三月十五日までに同項の」とあるのは「三月十五日までに、総務省令で定めるところにより、同条第一項に規定する先物取引の差金等決済に係る損失の金額の控除に関する事項その他の政令で定める事項を記載した」と、「第三百十七条の二第四項」とあるのは「同条第十項において準用する第三百十七条の二第四項」と読み替えるものとする。
With regard to the application of the provisions of Article 45-3 where the provisions of paragraph (1) apply, the phrase "a final return prescribed in Article 2, paragraph (1), item (xxxvii) of the Income Tax Act (" in paragraph (1) of that Article is deemed to be replaced with "a final return prescribed in Article 2, paragraph (1), item (xxxvii) of the Income Tax Act (including a return under Article 123, paragraph (1) of the Income Tax Act as applied mutatis mutandis in Article 41-15, paragraph (5) of the Act on Special Measures Concerning Taxation;", the phrase "paragraphs (1) through (4) of the preceding Article" in that paragraph is deemed to be replaced with "paragraphs (1) through (4) of the preceding Article or paragraph (4) of the preceding Article as applied mutatis mutandis in Article 35-4-2, paragraph (4) of the Supplementary Provisions", and the phrase "paragraphs (1) through (4) of that Article" in Article 45-3, paragraph (2) is deemed to be replaced with "paragraphs (1) through (4) of that Article or paragraph (4) of that Article as applied mutatis mutandis in Article 35-4-2, paragraph (4) of the Supplementary Provisions".
第一項の規定の適用がある場合における第四十五条の三の規定の適用については、同条第一項中「確定申告書（」とあるのは「確定申告書（租税特別措置法第四十一条の十五第五項において準用する所得税法第百二十三条第一項の規定による申告書を含む。」と、「前条第一項から第四項まで」とあるのは「前条第一項から第四項まで又は附則第三十五条の四の二第四項において準用する前条第四項」と、同条第二項中「同条第一項から第四項まで」とあるのは「同条第一項から第四項まで又は附則第三十五条の四の二第四項において準用する前条第四項」とする。
Beyond what is provided for in the preceding paragraphs, necessary matters concerning the application of those provisions are specified by Cabinet Order.
前各項に定めるもののほか、これらの規定の適用に関し必要な事項は、政令で定める。
The amount of loss relating to cash settlement, etc. of futures transactions arising in each year within the three years preceding the previous year of a person liable for the income levy of municipal inhabitant tax (excluding any amount deducted before the previous year pursuant to this paragraph) is to be deducted, only where the person has submitted, with regard to municipal inhabitant tax for the fiscal year following the fiscal year that includes the last day of the year in which that amount of loss relating to cash settlement, etc. of futures transactions arose, a return under Article 317-2, paragraph (1) or (3) stating matters concerning the deduction of the amount of loss relating to cash settlement, etc. of futures transactions (including a return under Article 317-2, paragraph (4) as applied mutatis mutandis in paragraph (10); the same applies hereinafter in this paragraph) (including, where the mayor of the municipality finds that there are compelling circumstances, a case where those returns have been submitted after the deadline for filing but by the time a tax notice for municipal inhabitant tax is served) and has continuously submitted those returns (including those submitted after the deadline for filing but by the time a tax notice for municipal inhabitant tax is served) for municipal inhabitant tax for the subsequent fiscal years, notwithstanding the second sentence of paragraph (4) of the preceding Article, as provided for by Cabinet Order, in calculating the amount of miscellaneous income, etc. from futures transactions prescribed in paragraph (4) of that Article of that person, up to the limit of that amount.
市町村民税の所得割の納税義務者の前年前三年内の各年に生じた先物取引の差金等決済に係る損失の金額（この項の規定により前年前において控除されたものを除く。）は、当該先物取引の差金等決済に係る損失の金額の生じた年の末日の属する年度の翌年度の市町村民税について先物取引の差金等決済に係る損失の金額の控除に関する事項を記載した第三百十七条の二第一項又は第三項の規定による申告書（第十項において準用する同条第四項の規定による申告書を含む。以下この項において同じ。）を提出した場合（市町村長においてやむを得ない事情があると認める場合には、これらの申告書をその提出期限後において市町村民税の納税通知書が送達される時までに提出した場合を含む。）において、その後の年度分の市町村民税について連続してこれらの申告書（その提出期限後において市町村民税の納税通知書が送達される時までに提出されたものを含む。）を提出しているときに限り、前条第四項後段の規定にかかわらず、政令で定めるところにより、当該納税義務者の同項に規定する先物取引に係る雑所得等の金額を限度として、当該先物取引に係る雑所得等の金額の計算上控除する。
The amount of loss relating to settling a futures contract prescribed in the preceding paragraph means, of the amount calculated as provided for by Cabinet Order as the amount of a loss arising from the person liable for the income levy of municipal inhabitant tax prescribed in the preceding paragraph having made cash settlement, etc. prescribed in Article 41-14, paragraph (1) of the Act on Special Measures Concerning Taxation of futures transactions prescribed in that paragraph, the amount calculated as provided for by Cabinet Order as the portion that still cannot be deducted even after deduction in calculating the amount of miscellaneous income, etc. from futures transactions prescribed in paragraph (4) of the preceding Article for municipal inhabitant tax for the fiscal year following the fiscal year that includes the last day of the year in which that person made that cash settlement, etc.
前項に規定する先物取引の差金等決済に係る損失の金額とは、同項に規定する市町村民税の所得割の納税義務者が、租税特別措置法第四十一条の十四第一項に規定する先物取引の同項に規定する差金等決済をしたことにより生じた損失の金額として政令で定めるところにより計算した金額のうち、当該納税義務者の当該差金等決済をした年の末日の属する年度の翌年度の市町村民税に係る前条第四項に規定する先物取引に係る雑所得等の金額の計算上控除してもなお控除することができない部分の金額として政令で定めるところにより計算した金額をいう。
With regard to the application of the provisions of paragraph (4) of the preceding Article where the provisions of paragraph (7) apply, the phrase "the amount calculated as provided for by Cabinet Order as the amount of business income, the amount of capital gains and the amount of miscellaneous income for the previous year (" in that paragraph is deemed to be replaced with "the amount calculated as provided for by Cabinet Order as the amount of business income, the amount of capital gains and the amount of miscellaneous income for the previous year (where the provisions of paragraph (7) of the following Article apply, the amount after that application;".
The provisions of Article 317-2, paragraph (4) apply mutatis mutandis where a person prescribed in the proviso to paragraph (1) of that Article (excluding a person who has the obligation under paragraph (2) of that Article to submit the return referred to in paragraph (1) of that Article) wishes to receive the application of the provisions of paragraph (7) in a fiscal year on or after the fiscal year following the fiscal year concerned, and falls under neither a case where the person is to submit a return under paragraph (3) of that Article for the municipal inhabitant tax of the fiscal year concerned nor a case where the person may submit the return referred to in paragraph (1) of that Article pursuant to paragraph (4) of that Article. In this case, the phrase "amount of net loss or casualty loss" in paragraph (4) of that Article is deemed to be replaced with "amount of loss relating to cash settlement, etc. of futures transactions prescribed in Article 35-4-2, paragraph (8) of the Supplementary Provisions", and the phrase "the return referred to in that paragraph by March 15" is deemed to be replaced with "a return stating, as provided by Order of the Ministry of Internal Affairs and Communications, matters concerning the deduction of the amount of loss relating to cash settlement, etc. of futures transactions prescribed in paragraph (7) of that Article and other matters specified by Cabinet Order, by March 15".
第三百十七条の二第四項の規定は、同条第一項ただし書に規定する者（同条第二項の規定により同条第一項の申告書を提出する義務を有する者を除く。）が、当該年度の翌年度以後の年度において第七項の規定の適用を受けようとする場合であつて、当該年度の市町村民税について同条第三項の規定による申告書を提出すべき場合及び同条第四項の規定により同条第一項の申告書を提出することができる場合のいずれにも該当しない場合について準用する。この場合において、同条第四項中「純損失又は雑損失の金額」とあるのは「附則第三十五条の四の二第八項に規定する先物取引の差金等決済に係る損失の金額」と、「三月十五日までに同項の」とあるのは「三月十五日までに、総務省令で定めるところにより、同条第七項に規定する先物取引の差金等決済に係る損失の金額の控除に関する事項その他の政令で定める事項を記載した」と読み替えるものとする。
With regard to the application of the provisions of Article 317-3 where the provisions of paragraph (7) apply, the phrase "a final return referred to in Article 2, paragraph (1), item (xxxvii) of the Income Tax Act (" in paragraph (1) of that Article is deemed to be replaced with "a final return referred to in Article 2, paragraph (1), item (xxxvii) of the Income Tax Act (including a return under Article 123, paragraph (1) of the Income Tax Act as applied mutatis mutandis in Article 41-15, paragraph (5) of the Act on Special Measures Concerning Taxation;", the phrase "paragraphs (1) through (4) of the preceding Article" in that paragraph is deemed to be replaced with "paragraphs (1) through (4) of the preceding Article or paragraph (4) of the preceding Article as applied mutatis mutandis in Article 35-4-2, paragraph (10) of the Supplementary Provisions", and the phrase "paragraphs (1) through (4) of that Article" in Article 317-3, paragraph (2) is deemed to be replaced with "paragraphs (1) through (4) of that Article or paragraph (4) of that Article as applied mutatis mutandis in Article 35-4-2, paragraph (10) of the Supplementary Provisions".
第七項の規定の適用がある場合における第三百十七条の三の規定の適用については、同条第一項中「確定申告書（」とあるのは「確定申告書（租税特別措置法第四十一条の十五第五項において準用する所得税法第百二十三条第一項の規定による申告書を含む。」と、「前条第一項から第四項まで」とあるのは「前条第一項から第四項まで又は附則第三十五条の四の二第十項において準用する前条第四項」と、同条第二項中「同条第一項から第四項まで」とあるのは「同条第一項から第四項まで又は附則第三十五条の四の二第十項において準用する前条第四項」とする。
Beyond what is provided for in paragraphs (7) through the preceding paragraph, Cabinet Order provides for the necessary particulars concerning the application of those provisions.
第七項から前項までに定めるもののほか、これらの規定の適用に関し必要な事項は、政令で定める。
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
amount of miscellaneous income, etc. from futures transactionsmachine translation
「先物取引に係る雑所得等の金額」
The business income, capital gains and miscellaneous income for the previous year from the futures transactions of Article 41-14, paragraph 1 of the Act on Special Measures Concerning Taxation, calculated as a Cabinet Order (政令) provides, on which the prefectural income levy (所得割) is levied apart from other income at 2% (1% where the taxpayer lives in a designated city (指定都市)).
Short name set inSupplementary Provisions, Article 35-4, paragraph (1)· applies only in this paragraph
amount of miscellaneous income, etc. from futures transactionsmachine translation
「先物取引に係る雑所得等の金額」
The business income, capital gains and miscellaneous income for the previous year from the futures transactions of Article 41-14, paragraph 1 of the Act on Special Measures Concerning Taxation, calculated as a Cabinet Order (政令) provides, on which the municipal income levy (所得割) is levied apart from other income at 3% (4% where the taxpayer lives in a designated city (指定都市)).
Short name set inSupplementary Provisions, Article 35-4, paragraph (4)· applies only in this paragraph
service
送達
The delivery of a document in a court proceeding, such as a lawsuit, to the person it is for, by a procedure the law lays down: unless a provision says otherwise, the court carries it out of its own motion, the court clerk handles the work (Code of Civil Procedure, Article 98), and the person who effects it reports on it to the court in writing (Article 100, paragraph (1)); the complaint must be served on the defendant (Article 138, paragraph (1)), and the judgment on the parties (Article 255, paragraph (1)). A document is served by post or by a court enforcement officer (執行官) (Article 101, paragraph (1)), as a rule by handing it to the person (Article 102-2), at their address, residence, place of business or office, or at their workplace where those are unknown or service there meets an obstacle (Article 103); each party, legal representative and litigation representative (訴訟代理人) must tell the court a place in Japan where they are to be served (Article 104, paragraph (1)), and service abroad is made at the presiding judge's request to that country's authorities or to a Japanese ambassador, minister or consul there (Article 108). If the person is not found at a place other than their workplace, the document may be handed to an employee or a person living with them who can be trusted to receive it, and if it is refused without a legitimate reason it may be left there (Article 106, paragraphs (1) and (3)); where it cannot be served in those ways, the court clerk may send it by registered mail, and it counts as served when it is sent (Article 107, paragraphs (1) and (3)). An electronic record can also be served through the courts' electronic system on a person who has registered for it, by making it available to them and sending them a notice, and that service takes effect when they view it or save it to their computer, or one week after the notice was sent, whichever comes first (Articles 109-2, paragraph (1), and 109-3, paragraph (1)); a person who must make filings online, such as a litigation representative (訴訟代理人) entrusted with the case, can be served this way even without registering, and without a notice, the week then running from when the record was made available (Articles 109-4 and 132-11, paragraph (1)). Where a party's address or other place for service is unknown, among other cases, the court clerk may serve by publication (公示送達), on petition or where the court orders it, and serves the same party by publication again of the clerk's own motion, as a rule (Article 110, paragraphs (1) to (3)): that the clerk holds the document and will hand it over at any time is made available for anyone to view, by a method the Supreme Court's rules (最高裁判所規則) set, and posted on the court's notice board or shown on a screen at the court (Article 111), and service takes effect two weeks after that begins, or six weeks for service to be made abroad, though one made again of the clerk's own motion takes effect the day after it begins (Article 112, paragraphs (1) and (2)). Some time limits run from service: an appeal to the court of second instance (控訴), for one, must be filed within two weeks of the day the judgment is served (Article 285).
Written by AI using Code of Civil Procedure, Arts. 98, 100 to 104, 106 to 112, 132-11, 138, 255, 285 as a reference.