Supplementary Provisions, Article 37-2Special Provisions on National Health Insurance Tax Relating to Capital Gains, etc. on Listed Shares, etc.

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 capital gains, etc. on listed shares, etc. referred to in Article 35-2-2, paragraph (5) 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 capital gains, etc. on listed shares, etc. prescribed in Article 35-2-2, paragraph (5) 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 capital gains, etc. on listed shares, etc. prescribed in Article 35-2-2, paragraph (5) 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 capital gains, etc. on listed shares, etc. prescribed in Article 35-2-2, paragraph (5) of the Supplementary Provisions".