Supplementary Provisions, Article 35-7Special Provisions on National Health Insurance Tax on Business Income, etc. Relating to Transfer, etc. of Land
第三十五条の七(土地の譲渡等に係る事業所得等に係る国民健康保険税の課税の特例)
With regard to the application of the provisions of Articles 703-4, 703-5 and 706-2 where a householder, or an insured person under National Health Insurance or a specified same-household member belonging to that household, has business income or miscellaneous income under Article 33-3, paragraph (5) of the Supplementary Provisions, in Article 703-4, paragraph (6) the phrase "the total of the gross income and the amount of timber income after the deduction under Article 314-2, paragraph (2) has been made from the total of the gross income and the amount of timber income prescribed in Article 314-2, paragraph (1) (" is deemed to be replaced with "the total of the gross income, the amount of timber income and the amount of business income, etc. relating to land, etc. prescribed in Article 33-3, paragraph (5) of the Supplementary Provisions after the deduction under Article 314-2, paragraph (2) has been made from the total of the gross income and the amount of timber income prescribed in Article 314-2, paragraph (1) and the amount of business income, etc. relating to land, etc. prescribed in Article 33-3, paragraph (5) of the Supplementary Provisions (", the phrase "and the amount of timber income" in Article 703-5, paragraph (1) and Article 706-2, paragraph (1) is deemed to be replaced with "and the amount of timber income and the amount of business income, etc. relating to land, etc. prescribed in Article 33-3, paragraph (5) of the Supplementary Provisions", the phrase "the gross income or the amount of timber income" in Article 703-4, paragraph (7) is deemed to be replaced with "the gross income, the amount of timber income or the amount of business income, etc. relating to land, etc. prescribed in Article 33-3, paragraph (5) of the Supplementary Provisions", and the phrase "hereinafter in this paragraph to the calculation of the amount of timber income" in Article 703-5, paragraph (1) is deemed to be replaced with "hereinafter in this paragraph to the calculation of the amount of timber income or the amount of business income, etc. relating to land, etc. prescribed in Article 33-3, paragraph (5) 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三十三条の三第五項の事業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三十三条の三第五項に規定する土地等に係る事業所得等の金額」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三十三条の三第五項に規定する土地等に係る事業所得等の金額」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三十三条の三第五項に規定する土地等に係る事業所得等の金額」とする。
amount of business income, etc. relating to land, etc.machine translation
「土地等に係る事業所得等の金額」
The amount, worked out as a Cabinet Order (政令) sets, of the business income or miscellaneous income under Article 28-4, paragraph 1 of the Act on Special Measures Concerning Taxation that a person liable for the income levy (所得割) had in the previous year, on which prefectural or municipal inhabitant tax is charged separately from other income.
Short name set inSupplementary Provisions, Article 33-3, paragraph (5)· applies only in this paragraph