Supplementary Provisions, Article 34Special Provisions on Prefectural Inhabitant Tax and Municipal Inhabitant Tax on Long-Term Capital Gains
第三十四条（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）
For the time being, where a person liable for the income levy of prefectural inhabitant tax has capital gains prescribed in Article 31, paragraph (1) of the Act on Special Measures Concerning Taxation in the previous year, a prefecture is to, with regard to those capital gains and notwithstanding Article 32, paragraphs (1) and (2) and Article 35, separate them from other income and impose, on the amount of long-term capital gains for the previous year, the income levy of prefectural inhabitant tax in an amount equivalent to an amount equivalent to two percent (or one percent where the person liable for tax has a domicile within the area of a designated city) of the taxable long-term capital gains (meaning, where Article 33-4, paragraph (1) or (2), Article 34, paragraph (1), Article 34-2, paragraph (1), Article 34-3, paragraph (1), Article 35, paragraph (1), Article 35-2, paragraph (1), Article 35-3, paragraph (1) or Article 36 of that Act applies, the amount remaining after deducting the amount to be deducted from the amount of long-term capital gains prescribed in Article 31, paragraph (1) of that Act through the application of those provisions, and where Article 34 as applied with terms replaced pursuant to paragraph (3), item (iii) applies to those amounts, the amount after that application; referred to as "taxable long-term capital gains" in paragraphs (1) and (2) of the following Article and Article 34-3, paragraph (1) of the Supplementary Provisions). In this case, where there is a loss arising in the calculation of the amount of long-term capital gains, that loss is deemed not to have arisen for the purpose of applying the provisions concerning prefectural inhabitant tax.
道府県は、当分の間、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三十一条第一項に規定する譲渡所得を有する場合には、当該譲渡所得については、第三十二条第一項及び第二項並びに第三十五条の規定にかかわらず、他の所得と区分し、前年中の長期譲渡所得の金額に対し、長期譲渡所得の金額（同法第三十三条の四第一項若しくは第二項、第三十四条第一項、第三十四条の二第一項、第三十四条の三第一項、第三十五条第一項、第三十五条の二第一項、第三十五条の三第一項又は第三十六条の規定に該当する場合には、これらの規定の適用により同法第三十一条第一項に規定する長期譲渡所得の金額から控除する金額を控除した金額とし、これらの金額につき第三項第三号の規定により読み替えて適用される第三十四条の規定の適用がある場合には、その適用後の金額。次条第一項及び第二項並びに附則第三十四条の三第一項において「課税長期譲渡所得金額」という。）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）に相当する金額に相当する道府県民税の所得割を課する。この場合において、長期譲渡所得の金額の計算上生じた損失の金額があるときは、道府県民税に関する規定の適用については、当該損失の金額は生じなかつたものとみなす。
The amount of long-term capital gains prescribed in the preceding paragraph means the amount of capital gains under Article 33, paragraph (3) of the Income Tax Act calculated for the capital gains prescribed in that paragraph in accordance with the rules of the provisions of that Act and other laws and regulations concerning income tax (calculated without deducting the special deduction for capital gains prescribed in Article 33, paragraph (3) of that Act), and where there is a loss arising in the calculation of the amount of short-term capital gains prescribed in Article 35, paragraph (1) of the Supplementary Provisions, notwithstanding the second sentence of that paragraph, it is the amount after deducting that loss up to the limit of the amount so calculated.
前項に規定する長期譲渡所得の金額とは、同項に規定する譲渡所得について所得税法その他の所得税に関する法令の規定の例により計算した同法第三十三条第三項の譲渡所得の金額（同項に規定する譲渡所得の特別控除額の控除をしないで計算したところによる。）をいい、附則第三十五条第一項に規定する短期譲渡所得の金額の計算上生じた損失の金額があるときは、同項後段の規定にかかわらず、当該計算した金額を限度として当該損失の金額を控除した後の金額とする。
Where the provisions of paragraph (1) apply, the following applies:
第一項の規定の適用がある場合には、次に定めるところによる。
with regard to the application of the provisions of Article 23, paragraph (1) (limited to the portions relating to items (vii) through (ix), item (xi), (a), (2), item (xii), (b) and item (xiii)), Article 24-5, paragraph (1) (limited to the portion relating to item (ii)), Article 34, paragraph (1) (limited to the portions relating to item (x)-2 and item (xii)) and paragraph (9), Article 37, Article 4, paragraph (4) of the Supplementary Provisions and Article 4-2, paragraph (4) of the Supplementary Provisions, the phrase "amount of timber income" in Article 23, paragraph (1), item (xiii) is deemed to be replaced with "amount of timber income and the amount of long-term capital gains prescribed in Article 34, paragraph (1) of the Supplementary Provisions";
第二十三条第一項（第七号から第九号まで、第十一号イ（２）、第十二号ロ及び第十三号に係る部分に限る。）、第二十四条の五第一項（第二号に係る部分に限る。）、第三十四条第一項（第十号の二及び第十二号に係る部分に限る。）及び第九項、第三十七条、附則第四条第四項並びに附則第四条の二第四項の規定の適用については、第二十三条第一項第十三号中「山林所得金額」とあるのは、「山林所得金額並びに附則第三十四条第一項に規定する長期譲渡所得の金額」とする。
with regard to the application of the provisions of Article 69 of the Income Tax Act that are to be followed in calculating the tax base of the income levy of prefectural inhabitant tax, the application is as applied pursuant to the provisions of Article 31, paragraph (3), item (ii) of the Act on Special Measures Concerning Taxation.
道府県民税の所得割の課税標準の計算上その例によるものとされる所得税法第六十九条の規定の適用については、租税特別措置法第三十一条第三項第二号の規定により適用されるところによる。
With regard to the application of Article 32, paragraph (9) (limited to the portion pertaining to casualty losses) and Article 34, in those provisions, "gross income" is deemed to be replaced with "gross income, the amount of long-term capital gains prescribed in Article 34, paragraph (1) of the Supplementary Provisions";
第三十二条第九項（雑損失の金額に係る部分に限る。）及び第三十四条の規定の適用については、これらの規定中「総所得金額」とあるのは、「総所得金額、附則第三十四条第一項に規定する長期譲渡所得の金額」とする。
With regard to the application of Articles 37 through 37-4 and Article 5, paragraph (1), Article 5-4, paragraph (1) and Article 5-5, paragraph (1) of the Supplementary Provisions, in Article 37, "the amount of the income levy" is deemed to be replaced with "the amount of the income levy and the amount of the income levy of prefectural inhabitant tax under Article 34, paragraph (1) of the Supplementary Provisions"; in Article 37-2, paragraph (1), "the amount of timber income" is deemed to be replaced with "the amount of timber income and the amount of long-term capital gains prescribed in Article 34, paragraph (1) of the Supplementary Provisions"; in the first sentence of that paragraph, Article 37-3, Article 37-4, Article 5, paragraph (1) of the Supplementary Provisions and Article 5-4, paragraph (1) of the Supplementary Provisions, "the amount of the income levy" is deemed to be replaced with "the amount of the income levy and the amount of the income levy of prefectural inhabitant tax under Article 34, paragraph (1) of the Supplementary Provisions"; in the second sentence of Article 37-2, paragraph (1), "the amount of the income levy" is deemed to be replaced with "the total of the amount of the income levy and the amount of the income levy of prefectural inhabitant tax under Article 34, paragraph (1) of the Supplementary Provisions"; in paragraph (11) of that Article and Article 5-5, paragraph (1) of the Supplementary Provisions, "the amount of the income levy" is deemed to be replaced with "the total of the amount of the income levy and the amount of the income levy of prefectural inhabitant tax under Article 34, paragraph (1) of the Supplementary Provisions"; and in each item of Article 5, paragraph (1) of the Supplementary Provisions, "taxable gross income" is deemed to be replaced with "the total of taxable gross income and taxable long-term capital gains prescribed in Article 34, paragraph (1) of the Supplementary Provisions";
第三十七条から第三十七条の四まで、附則第五条第一項、附則第五条の四第一項及び附則第五条の五第一項の規定の適用については、第三十七条中「所得割の額」とあるのは「所得割の額及び附則第三十四条第一項の規定による道府県民税の所得割の額」と、第三十七条の二第一項中「山林所得金額」とあるのは「山林所得金額並びに附則第三十四条第一項に規定する長期譲渡所得の金額」と、同項前段、第三十七条の三、第三十七条の四、附則第五条第一項及び附則第五条の四第一項中「所得割の額」とあるのは「所得割の額並びに附則第三十四条第一項の規定による道府県民税の所得割の額」と、第三十七条の二第一項後段中「所得割の額」とあるのは「所得割の額及び附則第三十四条第一項の規定による道府県民税の所得割の額の合計額」と、同条第十一項及び附則第五条の五第一項中「所得割の額」とあるのは「所得割の額並びに附則第三十四条第一項の規定による道府県民税の所得割の額の合計額」と、附則第五条第一項各号中「課税総所得金額」とあるのは「課税総所得金額及び附則第三十四条第一項に規定する課税長期譲渡所得金額の合計額」とする。
With regard to the application of Article 3-3 of the Supplementary Provisions, in Article 3-3, paragraph (1) and paragraph (2), item (i) of the Supplementary Provisions, "the amount of timber income" is deemed to be replaced with "the amount of timber income and the amount of long-term capital gains prescribed in Article 34, paragraph (1) of the Supplementary Provisions"; in Article 3-3, paragraph (2) of the Supplementary Provisions, "the amount of the income levy of that person liable for tax in the case where the provisions of Articles 35 and 37 are applied" is deemed to be replaced with "the amount of the income levy of that person liable for tax in the case where the provisions of Articles 35 and 37 are applied and the amount of the income levy of prefectural inhabitant tax under Article 34, paragraph (1) of the Supplementary Provisions"; and in Article 3-3, paragraph (2), item (ii) and paragraph (5), item (iii) of the Supplementary Provisions, "the amount of the income levy" is deemed to be replaced with "the amount of the income levy and the amount of the income levy of prefectural inhabitant tax under Article 34, paragraph (1) of the Supplementary Provisions";
附則第三条の三の規定の適用については、同条第一項及び第二項第一号中「山林所得金額」とあるのは「山林所得金額並びに附則第三十四条第一項に規定する長期譲渡所得の金額」と、同項中「適用した場合の所得割の額」とあるのは「適用した場合の所得割の額並びに附則第三十四条第一項の規定による道府県民税の所得割の額」と、同項第二号及び同条第五項第三号中「所得割の額」とあるのは「所得割の額並びに附則第三十四条第一項の規定による道府県民税の所得割の額」とする。
With regard to the application of Articles 5-8 and 5-12 of the Supplementary Provisions, in Article 5-8, paragraph (1) and Article 5-12, paragraph (1) of the Supplementary Provisions, "the amount of the income levy" is deemed to be replaced with "the amount of the income levy and the amount of the income levy of prefectural inhabitant tax under Article 34, paragraph (1) of the Supplementary Provisions"; and in Article 5-8, paragraph (2), item (i) and Article 5-12, paragraph (2), item (i) of the Supplementary Provisions, "the amount of the income levy" is deemed to be replaced with "the total of the amount of the income levy and the amount of the income levy of prefectural inhabitant tax under Article 34, paragraph (1) of the Supplementary Provisions";
附則第五条の八及び附則第五条の十二の規定の適用については、附則第五条の八第一項及び附則第五条の十二第一項中「所得割の額」とあるのは「所得割の額並びに附則第三十四条第一項の規定による道府県民税の所得割の額」と、附則第五条の八第二項第一号及び附則第五条の十二第二項第一号中「所得割の額」とあるのは「所得割の額並びに附則第三十四条第一項の規定による道府県民税の所得割の額の合計額」とする。
In addition to what is provided for in the preceding items, Cabinet Order provides for special provisions concerning the filing under Article 45-2 and other particulars necessary for the application of the provisions concerning prefectural inhabitant tax in a case where the provisions of paragraph (1) apply.
Changes on (Act No. 2 of 2026)
For the time being, where a person liable for the income levy of municipal inhabitant tax has capital gains prescribed in Article 31, paragraph (1) of the Act on Special Measures Concerning Taxation in the previous year, a municipality is to impose on those capital gains, notwithstanding Article 313, paragraphs (1) and (2) and Article 314-3, separately from other income, on the amount of long-term capital gains for the previous year, the income levy of municipal inhabitant tax in an amount equivalent to the amount equivalent to 3/100 of the taxable long-term capital gains (meaning the amount of long-term capital gains (where it falls under Article 33-4, paragraph (1) or (2), Article 34, paragraph (1), Article 34-2, paragraph (1), Article 34-3, paragraph (1), Article 35, paragraph (1), Article 35-2, paragraph (1), Article 35-3, paragraph (1) or Article 36 of that Act, the amount remaining after deducting the amount to be deducted by the application of those provisions from the amount of long-term capital gains prescribed in Article 31, paragraph (1) of that Act, and, where Article 314-2 as applied with terms replaced pursuant to paragraph (6), item (iii) applies to those amounts, the amount after that application); referred to as "taxable long-term capital gains" in paragraphs (4) and (5) of the following Article and Article 34-3, paragraph (3) of the Supplementary Provisions) (4/100 where the person liable for tax has an address within the area of a designated city). In this case, where there is an amount of loss arising in the calculation of the amount of long-term capital gains, that amount of loss is deemed not to have arisen for the purpose of applying the provisions concerning municipal inhabitant tax.
市町村は、当分の間、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三十一条第一項に規定する譲渡所得を有する場合には、当該譲渡所得については、第三百十三条第一項及び第二項並びに第三百十四条の三の規定にかかわらず、他の所得と区分し、前年中の長期譲渡所得の金額に対し、長期譲渡所得の金額（同法第三十三条の四第一項若しくは第二項、第三十四条第一項、第三十四条の二第一項、第三十四条の三第一項、第三十五条第一項、第三十五条の二第一項、第三十五条の三第一項又は第三十六条の規定に該当する場合には、これらの規定の適用により同法第三十一条第一項に規定する長期譲渡所得の金額から控除する金額を控除した金額とし、これらの金額につき第六項第三号の規定により読み替えて適用される第三百十四条の二の規定の適用がある場合には、その適用後の金額。次条第四項及び第五項並びに附則第三十四条の三第三項において「課税長期譲渡所得金額」という。）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）に相当する金額に相当する市町村民税の所得割を課する。この場合において、長期譲渡所得の金額の計算上生じた損失の金額があるときは、市町村民税に関する規定の適用については、当該損失の金額は生じなかつたものとみなす。
The amount of long-term capital gains prescribed in the preceding paragraph means the amount of capital gains under Article 33, paragraph (3) of the Income Tax Act calculated for the capital gains prescribed in that paragraph in accordance with the rules of the Income Tax Act and other laws and regulations on income tax (calculated without deducting the special deduction for capital gains prescribed in Article 33, paragraph (3) of that Act), and, where there is an amount of loss arising in the calculation of the amount of short-term capital gains prescribed in Article 35, paragraph (5) of the Supplementary Provisions, it is the amount after deducting that amount of loss, up to the calculated amount, notwithstanding the second sentence of that paragraph.
前項に規定する長期譲渡所得の金額とは、同項に規定する譲渡所得について所得税法その他の所得税に関する法令の規定の例により計算した同法第三十三条第三項の譲渡所得の金額（同項に規定する譲渡所得の特別控除額の控除をしないで計算したところによる。）をいい、附則第三十五条第五項に規定する短期譲渡所得の金額の計算上生じた損失の金額があるときは、同項後段の規定にかかわらず、当該計算した金額を限度として当該損失の金額を控除した後の金額とする。
Where the provisions of paragraph (4) apply, the following applies:
第四項の規定の適用がある場合には、次に定めるところによる。
With regard to the application of Article 292, paragraph (1) (limited to the portions pertaining to items (vii) through (ix), item (xi), (a), (2), item (xii), (b) and item (xiii)), Article 295, paragraph (1) (limited to the portion pertaining to item (ii)) and paragraph (3), Article 314-2, paragraph (1) (limited to the portions pertaining to item (x)-2 and item (xii)) and paragraph (9), Article 314-6, Article 4, paragraph (10) of the Supplementary Provisions and Article 4-2, paragraph (10) of the Supplementary Provisions, in Article 292, paragraph (1), item (xiii), "the amount of timber income" is deemed to be replaced with "the amount of timber income and the amount of long-term capital gains prescribed in Article 34, paragraph (4) of the Supplementary Provisions";
第二百九十二条第一項（第七号から第九号まで、第十一号イ（２）、第十二号ロ及び第十三号に係る部分に限る。）、第二百九十五条第一項（第二号に係る部分に限る。）及び第三項、第三百十四条の二第一項（第十号の二及び第十二号に係る部分に限る。）及び第九項、第三百十四条の六、附則第四条第十項並びに附則第四条の二第十項の規定の適用については、第二百九十二条第一項第十三号中「山林所得金額」とあるのは、「山林所得金額並びに附則第三十四条第四項に規定する長期譲渡所得の金額」とする。
With regard to the application of Article 69 of the Income Tax Act, which is to be applied by reference in calculating the tax base of the income levy of municipal inhabitant tax, it is as applied pursuant to Article 31, paragraph (3), item (ii) of the Act on Special Measures Concerning Taxation;
市町村民税の所得割の課税標準の計算上その例によるものとされる所得税法第六十九条の規定の適用については、租税特別措置法第三十一条第三項第二号の規定により適用されるところによる。
With regard to the application of Article 313, paragraph (9) (limited to the portion pertaining to casualty losses) and Article 314-2, in those provisions, "gross income" is deemed to be replaced with "gross income, the amount of long-term capital gains prescribed in Article 34, paragraph (4) of the Supplementary Provisions";
第三百十三条第九項（雑損失の金額に係る部分に限る。）及び第三百十四条の二の規定の適用については、これらの規定中「総所得金額」とあるのは、「総所得金額、附則第三十四条第四項に規定する長期譲渡所得の金額」とする。
With regard to the application of Articles 314-6 through 314-8, Article 314-9, paragraph (1), Article 5, paragraph (3), Article 5-4, paragraph (5) and Article 5-5, paragraph (2) of the Supplementary Provisions, in Article 314-6, "the amount of the income levy" is deemed to be replaced with "the amount of the income levy and the amount of the income levy of municipal inhabitant tax under Article 34, paragraph (4) of the Supplementary Provisions"; in Article 314-7, paragraph (1), "the amount of timber income" is deemed to be replaced with "the amount of timber income and the amount of long-term capital gains prescribed in Article 34, paragraph (4) of the Supplementary Provisions"; in the first sentence of that paragraph, Article 314-8, Article 314-9, paragraph (1), Article 5, paragraph (3) of the Supplementary Provisions and Article 5-4, paragraph (5) of the Supplementary Provisions, "the amount of the income levy" is deemed to be replaced with "the amount of the income levy and the amount of the income levy of municipal inhabitant tax under Article 34, paragraph (4) of the Supplementary Provisions"; in the second sentence of Article 314-7, paragraph (1), "the amount of the income levy" is deemed to be replaced with "the total of the amount of the income levy and the amount of the income levy of municipal inhabitant tax under Article 34, paragraph (4) of the Supplementary Provisions"; in paragraph (11) of that Article and Article 5-5, paragraph (2) of the Supplementary Provisions, "the amount of the income levy" is deemed to be replaced with "the total of the amount of the income levy and the amount of the income levy of municipal inhabitant tax under Article 34, paragraph (4) of the Supplementary Provisions"; and in each item of Article 5, paragraph (3) of the Supplementary Provisions, "taxable gross income" is deemed to be replaced with "the total of taxable gross income and taxable long-term capital gains prescribed in Article 34, paragraph (4) of the Supplementary Provisions";
第三百十四条の六から第三百十四条の八まで、第三百十四条の九第一項、附則第五条第三項、附則第五条の四第五項及び附則第五条の五第二項の規定の適用については、第三百十四条の六中「所得割の額」とあるのは「所得割の額及び附則第三十四条第四項の規定による市町村民税の所得割の額」と、第三百十四条の七第一項中「山林所得金額」とあるのは「山林所得金額並びに附則第三十四条第四項に規定する長期譲渡所得の金額」と、同項前段、第三百十四条の八、第三百十四条の九第一項、附則第五条第三項及び附則第五条の四第五項中「所得割の額」とあるのは「所得割の額並びに附則第三十四条第四項の規定による市町村民税の所得割の額」と、第三百十四条の七第一項後段中「所得割の額」とあるのは「所得割の額及び附則第三十四条第四項の規定による市町村民税の所得割の額の合計額」と、同条第十一項及び附則第五条の五第二項中「所得割の額」とあるのは「所得割の額並びに附則第三十四条第四項の規定による市町村民税の所得割の額の合計額」と、附則第五条第三項各号中「課税総所得金額」とあるのは「課税総所得金額及び附則第三十四条第四項に規定する課税長期譲渡所得金額の合計額」とする。
With regard to the application of Article 3-3 of the Supplementary Provisions, in Article 3-3, paragraph (2), item (iii) and paragraph (5), item (ii) of the Supplementary Provisions, "the amount of the income levy" is deemed to be replaced with "the amount of the income levy and the amount of the income levy of municipal inhabitant tax under Article 34, paragraph (4) of the Supplementary Provisions"; in paragraph (4) of that Article and paragraph (5), item (i) of that Article, "the amount of timber income" is deemed to be replaced with "the amount of timber income and the amount of long-term capital gains prescribed in Article 34, paragraph (4) of the Supplementary Provisions"; and in Article 3-3, paragraph (5) of the Supplementary Provisions, "the amount of the income levy of that person liable for tax in the case where the provisions of Articles 314-3 and 314-6 are applied" is deemed to be replaced with "the amount of the income levy of that person liable for tax in the case where the provisions of Articles 314-3 and 314-6 are applied and the amount of the income levy of municipal inhabitant tax under Article 34, paragraph (4) of the Supplementary Provisions";
附則第三条の三の規定の適用については、同条第二項第三号及び第五項第二号中「所得割の額」とあるのは「所得割の額並びに附則第三十四条第四項の規定による市町村民税の所得割の額」と、同条第四項及び第五項第一号中「山林所得金額」とあるのは「山林所得金額並びに附則第三十四条第四項に規定する長期譲渡所得の金額」と、同項中「適用した場合の所得割の額」とあるのは「適用した場合の所得割の額並びに附則第三十四条第四項の規定による市町村民税の所得割の額」とする。
With regard to the application of Articles 5-8 and 5-12 of the Supplementary Provisions, in Article 5-8, paragraph (2), item (ii) and Article 5-12, paragraph (2), item (ii) of the Supplementary Provisions, "the amount of the income levy" is deemed to be replaced with "the total of the amount of the income levy and the amount of the income levy of municipal inhabitant tax under Article 34, paragraph (4) of the Supplementary Provisions"; and in Article 5-8, paragraph (4) and Article 5-12, paragraph (3) of the Supplementary Provisions, "the amount of the income levy" is deemed to be replaced with "the amount of the income levy and the amount of the income levy of municipal inhabitant tax under Article 34, paragraph (4) of the Supplementary Provisions";
附則第五条の八及び附則第五条の十二の規定の適用については、附則第五条の八第二項第二号及び附則第五条の十二第二項第二号中「所得割の額」とあるのは「所得割の額並びに附則第三十四条第四項の規定による市町村民税の所得割の額の合計額」と、附則第五条の八第四項及び附則第五条の十二第三項中「所得割の額」とあるのは「所得割の額並びに附則第三十四条第四項の規定による市町村民税の所得割の額」とする。
In addition to what is provided for in the preceding items, Cabinet Order provides for special provisions concerning the filing under Article 317-2 and other particulars necessary for the application of the provisions concerning municipal inhabitant tax in a case where the provisions of paragraph (4) apply.
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)