Supplementary Provisions, Article 4Aggregation of Profits and Losses and Deduction for Carryover of Losses on Transfer in the Case of Replacement, etc. of Residential Property
第四条（居住用財産の買換え等の場合の譲渡損失の損益通算及び繰越控除）
In this Article, the meanings of the terms set forth in the following items are as prescribed in those items:
この条において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
Amount of loss on the transfer of residential property: means, in the case where a person liable for the income levy of prefectural inhabitant tax or municipal inhabitant tax has made, during the period from January 1, 1999 to December 31, 2027 (hereinafter in this Article referred to as the "application period"), of a transferred asset prescribed in Article 41-5, paragraph (7), item (i) of the Act on Special Measures Concerning Taxation (hereinafter in this Article referred to as the "transferred asset"), the specified transfer prescribed in that item (hereinafter in this Article referred to as the "specified transfer") (excluding the case where the person liable for tax has been subject to the application of the provisions of Article 31-3, paragraph (1), Article 35, paragraph (1) (excluding where applied pursuant to the provisions of paragraph (3) of that Article), Article 36-2 or Article 36-5 of that Act with respect to a transfer of assets in the year preceding that year or the year before that, or where the person liable for tax has been subject to or is subject to the application of the provisions of paragraph (2) or (8) of the following Article with respect to a transfer of assets in that year or within the three years up to and including the year preceding that year), and, during the period from January 1, 1999 (where the date of the specified transfer is on or after January 1, 2000, January 1 of the year preceding the year that includes the date of the specified transfer) to December 31 of the year following the year that includes the date of the specified transfer (where, due to unavoidable circumstances attributable to a disaster designated as a specified extraordinary disaster pursuant to the provisions of Article 2, paragraph (1) of the Act on Special Measures concerning Preservation of Rights and Interests of Victims of Specified Disaster, it has become difficult to acquire, by that day, a replacement asset prescribed in Article 41-5, paragraph (7), item (i) of the Act on Special Measures Concerning Taxation (hereinafter in this Article referred to as the "replacement asset") by making the acquisition prescribed in that item (hereinafter in this Article referred to as the "acquisition"), and the person is expected to acquire the replacement asset within two years after that day and has obtained the approval of the mayor of the municipality as provided by Order of the Ministry of Internal Affairs and Communications (including where the person has obtained the approval of the district director under that item), December 31 of the second year following the year that includes that day; referred to as the "acquisition deadline" in paragraph (14)), the person has acquired the replacement asset and has an amount of housing loans, etc. relating to that replacement asset as of December 31 of the year that includes the day of that acquisition, and has used it, or is expected to use it, as the person's residence during the period from the day of that acquisition to December 31 of the year following the year that includes the day of that acquisition, the amount calculated, as provided by Cabinet Order, as the portion of the amount of loss arising in calculating the amount of capital gains from the specified transfer of that transferred asset (where there are two or more such specified transfers in that year, limited to the one specified transfer selected by that person liable for tax as provided by Cabinet Order) that cannot be deducted even after deduction in calculating the amount of long-term capital gains prescribed in Article 34, paragraph (1) or (4) of the Supplementary Provisions or the amount of short-term capital gains prescribed in Article 35, paragraph (1) or (5) of the Supplementary Provisions relating to the prefectural inhabitant tax or municipal inhabitant tax for the fiscal year following the fiscal year that includes the last day of the year that includes the day of that specified transfer;
居住用財産の譲渡損失の金額 道府県民税又は市町村民税の所得割の納税義務者が、平成十一年一月一日から令和九年十二月三十一日までの期間（以下この条において「適用期間」という。）内に、租税特別措置法第四十一条の五第七項第一号に規定する譲渡資産（以下この条において「譲渡資産」という。）の同号に規定する特定譲渡（以下この条において「特定譲渡」という。）をした場合（当該納税義務者がその年の前年若しくは前々年における資産の譲渡につき同法第三十一条の三第一項、第三十五条第一項（同条第三項の規定により適用する場合を除く。）、第三十六条の二若しくは第三十六条の五の規定の適用を受けている場合又は当該納税義務者がその年若しくはその年の前年以前三年内における資産の譲渡につき次条第二項若しくは第八項の規定の適用を受け、若しくは受けている場合を除く。）において、平成十一年一月一日（当該特定譲渡の日が平成十二年一月一日以後であるときは、当該特定譲渡の日の属する年の前年一月一日）から当該特定譲渡の日の属する年の翌年十二月三十一日（特定非常災害の被害者の権利利益の保全等を図るための特別措置に関する法律第二条第一項の規定により特定非常災害として指定された非常災害に基因するやむを得ない事情により、同日までに同号に規定する買換資産（以下この条において「買換資産」という。）の同号に規定する取得（以下この条において「取得」という。）をすることが困難となつた場合において、同日後二年以内に買換資産の取得をする見込みであり、かつ、総務省令で定めるところにより市町村長の承認を受けたとき（同号の税務署長の承認を受けたときを含む。）は、同日の属する年の翌々年十二月三十一日。第十四項において「取得期限」という。）までの間に、買換資産の取得をして当該取得をした日の属する年の十二月三十一日において当該買換資産に係る住宅借入金等の金額を有し、かつ、当該取得の日から当該取得の日の属する年の翌年十二月三十一日までの間に当該納税義務者の居住の用に供したとき、又は供する見込みであるときにおける当該譲渡資産の特定譲渡（その年において当該特定譲渡が二以上ある場合には、当該納税義務者が政令で定めるところにより選定した一の特定譲渡に限る。）による譲渡所得の金額の計算上生じた損失の金額のうち、当該特定譲渡をした日の属する年の末日の属する年度の翌年度分の道府県民税又は市町村民税に係る附則第三十四条第一項若しくは第四項に規定する長期譲渡所得の金額又は附則第三十五条第一項若しくは第五項に規定する短期譲渡所得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。
Amount of loss on transfer after aggregation: means the amount calculated, as provided by Cabinet Order, as the portion of the amount of net loss prescribed in Article 32, paragraph (8) or Article 313, paragraph (8) arising in that year for the person liable for the income levy of prefectural inhabitant tax or municipal inhabitant tax concerned (hereinafter in this Article referred to as the "amount of net loss") that relates to the amount of loss on the transfer of residential property (where the transferred asset relating to that amount of loss on the transfer of residential property includes land or rights on land whose area, as specified by Cabinet Order, exceeds 500 square meters, excluding the amount equivalent to the portion of that land or those rights exceeding those 500 square meters);
通算後譲渡損失の金額 当該道府県民税又は市町村民税の所得割の納税義務者のその年において生じた第三十二条第八項又は第三百十三条第八項に規定する純損失の金額（以下この条において「純損失の金額」という。）のうち、居住用財産の譲渡損失の金額に係るもの（当該居住用財産の譲渡損失の金額に係る譲渡資産のうちに土地又は土地の上に存する権利で政令で定める面積が五百平方メートルを超えるものが含まれている場合には、当該土地又は土地の上に存する権利のうち当該五百平方メートルを超える部分に相当する金額を除く。）として政令で定めるところにより計算した金額をいう。
Housing loans, etc.: means the housing loans, etc. prescribed in Article 41-5, paragraph (7), item (iv) of the Act on Special Measures Concerning Taxation.
住宅借入金等 租税特別措置法第四十一条の五第七項第四号に規定する住宅借入金等をいう。
Where a person liable for the income levy of prefectural inhabitant tax has an amount of loss on the transfer of residential property arising in calculating the amount of capital gains relating to the prefectural inhabitant tax for each fiscal year on or after fiscal year 2005, the provisions of Article 34, paragraph (1), latter part and paragraph (3), item (ii) of the Supplementary Provisions do not apply to that amount of loss on the transfer of residential property; provided, however, that this does not apply where that person liable for tax has been subject to the application of the provisions of this paragraph with respect to an amount of loss on the transfer of residential property other than that amount of loss on the transfer of residential property arising in a year within the three years before the previous year.
道府県民税の所得割の納税義務者の平成十七年度以後の各年度分の道府県民税に係る譲渡所得の金額の計算上生じた居住用財産の譲渡損失の金額がある場合には、当該居住用財産の譲渡損失の金額については、附則第三十四条第一項後段及び第三項第二号の規定は、適用しない。ただし、当該納税義務者が前年前三年内の年において生じた当該居住用財産の譲渡損失の金額以外の居住用財産の譲渡損失の金額につきこの項の規定の適用を受けているときは、この限りでない。
The provisions of the preceding paragraph apply only where the return under Article 45-2, paragraph (1) or (3) for the fiscal year following the fiscal year that includes the last day of the year in which the amount of loss on the transfer of residential property arose (including a return submitted after the deadline for filing it by the time the tax notice of prefectural inhabitant tax is served, and the final return under Article 45-3, paragraph (1) submitted by that time) contains a statement to the effect that the person wishes to be subject to the application of the provisions of the preceding paragraph (including where the mayor of the municipality finds that there are unavoidable reasons for the absence of that statement in those returns).
前項の規定は、当該居住用財産の譲渡損失の金額が生じた年の末日の属する年度の翌年度分の第四十五条の二第一項又は第三項の規定による申告書（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及びその時までに提出された第四十五条の三第一項の確定申告書を含む。）に前項の規定の適用を受けようとする旨の記載があるとき（これらの申告書にその記載がないことについてやむを得ない理由があると市町村長が認めるときを含む。）に限り、適用する。
The amount of loss on transfer after aggregation arising in a year within the three years before the previous year of a person liable for the income levy of prefectural inhabitant tax (excluding that deducted before the previous year pursuant to the provisions of this paragraph) is, only where that person liable for tax has an amount of housing loans, etc. relating to the replacement asset relating to that amount of loss on transfer after aggregation as of December 31 of the previous year, has submitted the return referred to in the preceding paragraph for the prefectural inhabitant tax for the fiscal year following the fiscal year that includes the last day of the year in which the amount of loss on the transfer of residential property arose, and has consecutively submitted, for the prefectural inhabitant tax for subsequent fiscal years, returns under Article 45-2, paragraph (1) or (3) stating matters concerning deduction of the amount of loss on transfer after aggregation (including those submitted after the deadline for filing them by the time the tax notice of prefectural inhabitant tax is served, and the returns under Article 45-2, paragraph (4) as applied with terms replaced pursuant to the provisions of paragraph (7), item (ii) submitted by that time; hereinafter the same in this paragraph), to be deducted, notwithstanding the provisions of Article 34, paragraph (1), latter part of the Supplementary Provisions, as provided by Cabinet Order, in calculating the amount of long-term capital gains prescribed in that paragraph, the amount of short-term capital gains prescribed in Article 35, paragraph (1) of the Supplementary Provisions, the gross income, the amount of retirement income or the amount of timber income relating to the prefectural inhabitant tax for each fiscal year relating to those consecutively submitted returns of that person liable for tax; provided, however, that this does not apply to the income levy of prefectural inhabitant tax for a fiscal year for which the total income of the previous year of that person liable for tax exceeds 30,000,000 yen.
道府県民税の所得割の納税義務者の前年前三年内の年に生じた通算後譲渡損失の金額（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、当該納税義務者が前年十二月三十一日において当該通算後譲渡損失の金額に係る買換資産に係る住宅借入金等の金額を有する場合において、居住用財産の譲渡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前項の申告書を提出した場合であつて、その後の年度分の道府県民税について連続して通算後譲渡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（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及びその時までに提出された第七項第二号の規定により読み替えて適用され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。）を提出しているときに限り、附則第三十四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、当該納税義務者の当該連続して提出された申告書に係る各年度分の道府県民税に係る同項に規定する長期譲渡所得の金額、附則第三十五条第一項に規定する短期譲渡所得の金額、総所得金額、退職所得金額又は山林所得金額の計算上控除する。ただし、当該納税義務者の前年の合計所得金額が三千万円を超える年度分の道府県民税の所得割については、この限りでない。
Where, among the amounts of net loss arising in the three years before the previous year of a person liable for the income levy of prefectural inhabitant tax, there is an amount of specified net loss (meaning the amount calculated, as provided by Cabinet Order, as the amount of net loss relating to the amount of loss arising in calculating the amount of capital gains from a specified transfer of a transferred asset made during the application period), in the application of the provisions of Article 32, paragraph (8), the phrase "those deducted" in that paragraph is deemed to be replaced with "those deducted and the amount of specified net loss prescribed in Article 4, paragraph (5) of the Supplementary Provisions".
Matters necessary for the application of the provisions of paragraph (2) and the preceding two paragraphs are specified by Cabinet Order.
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 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), and Article 37, the phrase "paragraphs (8) and (9) of that Article" in Article 23, paragraph (1), item (xiii) is deemed to be replaced with "paragraphs (8) and (9) of that Article and Article 4, paragraph (4) of the Supplementary Provisions", and the phrase "paragraph (1) of Article 32" is deemed to be replaced with "Article 32, paragraph (1)";
With regard to the application of the provisions of Article 45-2, paragraph (4), the phrase "net loss or casualty loss" in that paragraph is deemed to be replaced with "net loss or casualty loss, or the amount of loss on transfer after aggregation prescribed in Article 4, paragraph (4) 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, the return concerning prefectural inhabitant tax referred to in paragraph (1) or a return concerning prefectural inhabitant tax stating, as provided by Order of the Ministry of Internal Affairs and Communications, matters concerning deduction of the amount of loss on transfer after aggregation prescribed in Article 4, paragraph (4) of the Supplementary Provisions 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 with terms replaced pursuant to the provisions of Article 4, paragraph (13), item (ii) of the Supplementary Provisions";
第四十五条の二第四項の規定の適用については、同項中「純損失又は雑損失の金額」とあるのは「純損失若しくは雑損失の金額又は附則第四条第四項に規定する通算後譲渡損失の金額」と、「三月十五日までに同項の道府県民税に関する申告書」とあるのは「三月十五日までに、第一項の道府県民税に関する申告書又は総務省令で定めるところにより同条第四項に規定する通算後譲渡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道府県民税に関する申告書」と、「第三百十七条の二第四項」とあるのは「同条第十三項第二号の規定により読み替えて適用される第三百十七条の二第四項」とする。
With regard to the application of the provisions of Article 45-3, the phrase "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 "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 with terms replaced pursuant to the provisions of Article 41-5, paragraph (12), item (iii) of the Act on Special Measures Concerning Taxation;", the phrase "paragraphs (1) through (4) of the preceding Article" is deemed to be replaced with "paragraphs (1) through (3) of the preceding Article, or paragraph (4) of the preceding Article as applied with terms replaced pursuant to the provisions of Article 4, paragraph (7), item (ii) 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 (3) of that Article, or paragraph (4) of the preceding Article as applied with terms replaced pursuant to the provisions of Article 4, paragraph (7), item (ii) of the Supplementary Provisions";
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五第十二項第三号の規定により読み替えて適用され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「前条第一項から第三項まで又は附則第四条第七項第二号の規定により読み替えて適用される前条第四項」と、同条第二項中「同条第一項から第四項まで」とあるのは「同条第一項から第三項まで又は附則第四条第七項第二号の規定により読み替えて適用される前条第四項」とする。
In addition to what is provided for in the preceding three items, matters necessary for the application of the provisions concerning the income levy of prefectural inhabitant tax in the case where the provisions of paragraph (4) apply are specified by Cabinet Order.
Where a person liable for the income levy of municipal inhabitant tax has an amount of loss on the transfer of residential property arising in calculating the amount of capital gains relating to the municipal inhabitant tax for each fiscal year on or after fiscal year 2005, the provisions of Article 34, paragraph (4), latter part of the Supplementary Provisions and Article 34, paragraph (6), item (ii) of the Supplementary Provisions do not apply to that amount of loss on the transfer of residential property; provided, however, that this does not apply where that person liable for tax has been subject to the application of the provisions of this paragraph with respect to an amount of loss on the transfer of residential property other than that amount of loss on the transfer of residential property arising in a year within the three years before the previous year.
市町村民税の所得割の納税義務者の平成十七年度以後の各年度分の市町村民税に係る譲渡所得の金額の計算上生じた居住用財産の譲渡損失の金額がある場合には、当該居住用財産の譲渡損失の金額については、附則第三十四条第四項後段及び第六項第二号の規定は、適用しない。ただし、当該納税義務者が前年前三年内の年において生じた当該居住用財産の譲渡損失の金額以外の居住用財産の譲渡損失の金額につきこの項の規定の適用を受けているときは、この限りでない。
The provisions of the preceding paragraph apply only where the return under Article 317-2, paragraph (1) or (3) for the fiscal year following the fiscal year that includes the last day of the year in which the amount of loss on the transfer of residential property arose (including a return submitted after the deadline for filing it by the time the tax notice of municipal inhabitant tax is served, and the final return under Article 317-3, paragraph (1) submitted by that time) contains a statement to the effect that the person wishes to be subject to the application of the provisions of the preceding paragraph (including where the mayor of the municipality finds that there are unavoidable reasons for the absence of that statement in those returns).
前項の規定は、当該居住用財産の譲渡損失の金額が生じた年の末日の属する年度の翌年度分の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（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及びその時までに提出された第三百十七条の三第一項の確定申告書を含む。）に前項の規定の適用を受けようとする旨の記載があるとき（これらの申告書にその記載がないことについてやむを得ない理由があると市町村長が認めるときを含む。）に限り、適用する。
The amount of loss on transfer after aggregation arising in a year within the three years before the previous year of a person liable for the income levy of municipal inhabitant tax (excluding that deducted before the previous year pursuant to the provisions of this paragraph) is, only where that person liable for tax has an amount of housing loans, etc. relating to the replacement asset relating to that amount of loss on transfer after aggregation as of December 31 of the previous year, has submitted the return referred to in the preceding paragraph for the municipal inhabitant tax for the fiscal year following the fiscal year that includes the last day of the year in which the amount of loss on the transfer of residential property arose, and has consecutively submitted, for the municipal inhabitant tax for subsequent fiscal years, returns under Article 317-2, paragraph (1) or (3) stating matters concerning deduction of the amount of loss on transfer after aggregation (including those submitted after the deadline for filing them by the time the tax notice of municipal inhabitant tax is served, and the returns under Article 317-2, paragraph (4) as applied with terms replaced pursuant to the provisions of paragraph (13), item (ii) submitted by that time; hereinafter the same in this paragraph), to be deducted, notwithstanding the provisions of Article 34, paragraph (4), latter part of the Supplementary Provisions, as provided by Cabinet Order, in calculating the amount of long-term capital gains prescribed in that paragraph, the amount of short-term capital gains prescribed in Article 35, paragraph (5) of the Supplementary Provisions, the gross income, the amount of retirement income or the amount of timber income relating to the municipal inhabitant tax for each fiscal year relating to those consecutively submitted returns of that person liable for tax; provided, however, that this does not apply to the income levy of municipal inhabitant tax for a fiscal year for which the total income of the previous year of that person liable for tax exceeds 30,000,000 yen.
市町村民税の所得割の納税義務者の前年前三年内の年に生じた通算後譲渡損失の金額（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、当該納税義務者が前年十二月三十一日において当該通算後譲渡損失の金額に係る買換資産に係る住宅借入金等の金額を有する場合において、居住用財産の譲渡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前項の申告書を提出した場合であつて、その後の年度分の市町村民税について連続して通算後譲渡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（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及びその時までに提出された第十三項第二号の規定により読み替えて適用され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。）を提出しているときに限り、附則第三十四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、当該納税義務者の当該連続して提出された申告書に係る各年度分の市町村民税に係る同項に規定する長期譲渡所得の金額、附則第三十五条第五項に規定する短期譲渡所得の金額、総所得金額、退職所得金額又は山林所得金額の計算上控除する。ただし、当該納税義務者の前年の合計所得金額が三千万円を超える年度分の市町村民税の所得割については、この限りでない。
Where, among the amounts of net loss arising in the three years before the previous year of a person liable for the income levy of municipal inhabitant tax, there is an amount of specified net loss (meaning the amount calculated, as provided by Cabinet Order, as the amount of net loss relating to the amount of loss arising in calculating the amount of capital gains from a specified transfer of a transferred asset made during the application period), in the application of the provisions of Article 313, paragraph (8), the phrase "amounts deducted" in that paragraph is deemed to be replaced with "amounts deducted and the amount of specified net loss prescribed in Article 4, paragraph (11) of the Supplementary Provisions".
Matters necessary for the application of the provisions of paragraph (8) and the preceding two paragraphs are specified by Cabinet Order.
Where the provisions of paragraph (10) apply, the following applies:
第十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 292, paragraph (1) (limited to the portions relating to items (vii) through (ix), item (xi), (a), (2), item (xii), (b) and item (xiii)), Article 295, paragraph (1) (limited to the portion relating to item (ii)) and paragraph (3), Article 314-2, paragraph (1) (limited to the portions relating to item (x)-2 and item (xii)) and paragraph (9), and Article 314-6, the phrase "Article 313, paragraphs (8) and (9)" in Article 292, paragraph (1), item (xiii) is deemed to be replaced with "Article 313, paragraphs (8) and (9) and Article 4, paragraph (10) of the Supplementary Provisions", and the phrase "paragraph (1) of that Article" is deemed to be replaced with "Article 313, paragraph (1)";
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。）及び第九項並びに第三百十四条の六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「の規定」とあるのは「並びに附則第四条第十項の規定」と、「同条第一項」とあるのは「第三百十三条第一項」とする。
With regard to the application of the provisions of Article 317-2, paragraph (4), the phrase "net loss or casualty loss" in that paragraph is deemed to be replaced with "net loss or casualty loss, or the amount of loss on transfer after aggregation prescribed in Article 4, paragraph (10) of the Supplementary Provisions", and the phrase "the return referred to in that paragraph by March 15" is deemed to be replaced with "the return referred to in paragraph (1) or a return stating, as provided by Order of the Ministry of Internal Affairs and Communications, matters concerning deduction of the amount of loss on transfer after aggregation prescribed in Article 4, paragraph (10) of the Supplementary Provisions and other matters specified by Cabinet Order, by March 15";
第三百十七条の二第四項の規定の適用については、同項中「純損失又は雑損失の金額」とあるのは「純損失若しくは雑損失の金額又は附則第四条第十項に規定する通算後譲渡損失の金額」と、「三月十五日までに同項の申告書」とあるのは「三月十五日までに、第一項の申告書又は総務省令で定めるところにより同条第十項に規定する通算後譲渡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申告書」とする。
With regard to the application of the provisions of Article 317-3, the phrase "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 "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 with terms replaced pursuant to the provisions of Article 41-5, paragraph (12), item (iii) of the Act on Special Measures Concerning Taxation;", the phrase "paragraphs (1) through (4) of the preceding Article" is deemed to be replaced with "paragraphs (1) through (3) of the preceding Article, or paragraph (4) of the preceding Article as applied with terms replaced pursuant to the provisions of Article 4, paragraph (13), item (ii) 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 (3) of that Article, or paragraph (4) of the preceding Article as applied with terms replaced pursuant to the provisions of Article 4, paragraph (13), item (ii) of the Supplementary Provisions";
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五第十二項第三号の規定により読み替えて適用され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「前条第一項から第三項まで又は附則第四条第十三項第二号の規定により読み替えて適用される前条第四項」と、同条第二項中「同条第一項から第四項まで」とあるのは「同条第一項から第三項まで又は附則第四条第十三項第二号の規定により読み替えて適用される前条第四項」とする。
In addition to what is provided for in the preceding three items, matters necessary for the application of the provisions concerning the income levy of municipal inhabitant tax in the case where the provisions of paragraph (10) apply are specified by Cabinet Order.
A person who has received the application of paragraph (2) or (8) must, in the case where the person does not acquire the replacement asset by the acquisition deadline, in the case where the person does not have an amount of housing loans, etc. relating to the replacement asset on December 31 of the year that includes the day on which the person acquired the replacement asset, or in the case where the person does not use the replacement asset as the person's residence by December 31 of the year following the year that includes the day on which the person acquired the replacement asset, declare that fact to the mayor of the municipality, as provided by an Order of the Ministry of Internal Affairs and Communications, by the acquisition deadline or the day on which four months have passed from that day.
A person who has received the application of paragraph (4) or (10) must, in the case where the person does not use the replacement asset relating to that application as the person's residence by December 31 of the year following the year that includes the day on which the person acquired the replacement asset, declare that fact to the mayor of the municipality, as provided by an Order of the Ministry of Internal Affairs and Communications, by the day on which four months have passed from that day.
With regard to the income levy of prefectural inhabitant tax or municipal inhabitant tax that is to be imposed in the cases provided for in the preceding two paragraphs, the following provisions apply:
前二項に定める場合に課されることとなる道府県民税又は市町村民税の所得割については、次に定めるところによる。
in Article 17-5, paragraphs (3) and (4) and Article 18, paragraph (1), "statutory payment due date" is deemed to be replaced with "deadline for the declaration prescribed in Article 4, paragraph (14) or (15) of the Supplementary Provisions";
In Article 321-2, paragraph (2), "the amount obtained by dividing the tax deficiency by the number of payment periods up to the day on which the determination was made" is deemed to be replaced with "the tax deficiency", "each due date for payment under Article 320" with "the day on which payment is to be made as stated in the tax notice relating to that tax deficiency", and "the period until the day on which payment is to be made as stated in the tax notice relating to that tax deficiency, or the period until the day on which one month elapses from the day following that day" with "the period until the day on which one month elapses from the day following the day on which payment is to be made as stated in the tax notice relating to that tax deficiency", and the provisions of paragraph (3) of that Article do not apply;
第三百二十一条の二第二項中「不足税額をその決定があつた日までの納期の数で除して得た額に第三百二十条の各納期限」とあるのは「不足税額に当該不足税額に係る納税通知書において納付すべきこととされる日」と、「納付すべきこととされる日までの期間又はその日の翌日」とあるのは「納付すべきこととされる日の翌日」とし、同条第三項の規定は、適用しない。
in addition to what is provided for in the preceding two items, matters necessary for the application of the provisions concerning the income levy of prefectural inhabitant tax or municipal inhabitant tax in the case where the provisions of the preceding two paragraphs apply are specified by Cabinet Order.
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
landmachine translation
「土地」
Rice paddies, upland fields, building land, salt fields, mineral spring sites (鉱泉地), ponds and marshes, forests, pastures, wilderness (原野) and any other land, for the special land holding tax (特別土地保有税).
Defined inArticle 585, paragraph (2)
acquisitionmachine translation
「取得」
An acquisition (取得) of a replacement asset (買換資産) as defined in Article 41-5, paragraph 7, item 1 of the Act on Special Measures Concerning Taxation: an acquisition including construction, but not one by gift or another kind a Cabinet Order (政令) sets.
Short name set inSupplementary Provisions, Article 4, paragraph (1), item (i)· applies only in this article
acquisition deadlinemachine translation
「取得期限」
The deadline for acquiring the replacement asset (買換資産): 31 December of the year after the year of the specified transfer (特定譲渡), or, where a disaster designated as a specified extreme disaster (特定非常災害) made acquiring it by then difficult, the asset is expected to be acquired within two years after that date and the mayor (市町村長) or the district director of the tax office (税務署長) has approved, 31 December two years after that date.
Short name set inSupplementary Provisions, Article 4, paragraph (1), item (i)· applies only in this provision and in Supplementary Provisions, Article 4, paragraph (14)
amount of loss on the transfer of residential propertymachine translation
「居住用財産の譲渡損失の金額」
For an inhabitant tax payer who, from 1 January 1999 to 31 December 2027, made a specified transfer (特定譲渡) of a transferred asset (譲渡資産) as Article 41-5, paragraph 7, item 1 of the Act on Special Measures Concerning Taxation defines them, and within the time allowed acquired a replacement home (買換資産), held a housing loan on it at the end of that year and lived in it or expects to, the part of the loss on that transfer, worked out as a Cabinet Order (政令) sets, that cannot be set off against long-term or short-term capital gains for the next fiscal year's prefectural or municipal inhabitant tax.
Defined inSupplementary Provisions, Article 4, paragraph (1), item (i)· applies only in this article
specified transfermachine translation
「特定譲渡」
A specified transfer as defined in Article 41-5, paragraph 7, item 1 of the Act on Special Measures Concerning Taxation: an individual's transfer (譲渡) of a home in Japan the individual lives in or recently lived in, or its land or land rights, held for more than five years as of 1 January of the year, including a lease of real property that gives rise to capital gains, other than a transfer to the spouse or another person in a special relationship a Cabinet Order (政令) sets and others a Cabinet Order sets.
Short name set inSupplementary Provisions, Article 4, paragraph (1), item (i)· applies only in this article
transferred assetmachine translation
「譲渡資産」
A transferred asset as defined in Article 41-5, paragraph 7, item 1 of the Act on Special Measures Concerning Taxation, owned for more than five years as of 1 January of the year of transfer: a home in Japan that the taxpayer lives in, or one they no longer live in sold within the time that item allows, either with or without its land or land rights, or the land or land rights of such a home destroyed by a disaster, sold within the time allowed.
Short name set inSupplementary Provisions, Article 4, paragraph (1), item (i)· applies only in this article
replacement assetmachine translation
「買換資産」
A replacement asset as defined in Article 41-5, paragraph 7, item 1 of the Act on Special Measures Concerning Taxation: a home in Japan, of a kind a Cabinet Order (政令) specifies, for the taxpayer to live in, or its land or land rights, acquired within the period that Article 4, paragraph 1, item 1 of the supplementary provisions (附則) sets around the transfer of the former home.
Short name set inSupplementary Provisions, Article 4, paragraph (1), item (i)· applies only in this article
application periodmachine translation
「適用期間」
The period from 1 January 1999 to 31 December 2027, within which a taxpayer's specified transfer (特定譲渡) of a transferred asset (譲渡資産) must be made for the loss on it to count as a loss on the transfer of residential property (居住用財産の譲渡損失の金額).
Short name set inSupplementary Provisions, Article 4, paragraph (1), item (i)· applies only in this article
amount of net lossmachine translation
「純損失の金額」
A net loss (純損失の金額) referred to in Article 32, paragraph 8 or Article 313, paragraph 8 — a net loss as defined in Article 2, paragraph 1, item 25 of the Income Tax Act — that arose in the year for a taxpayer of the income levy (所得割) of prefectural or municipal inhabitant tax.
Short name set inSupplementary Provisions, Article 4, paragraph (1), item (ii)· applies only in this article
amount of loss on transfer after aggregationmachine translation
「通算後譲渡損失の金額」
The part of the taxpayer's net loss (純損失の金額) for the year, as defined in Article 32, paragraph 8 or Article 313, paragraph 8, that arises from a loss on the transfer of residential property (居住用財産の譲渡損失の金額), worked out as a Cabinet Order (政令) sets and leaving out the part for land or land rights over 500 square metres.
Defined inSupplementary Provisions, Article 4, paragraph (1), item (ii)· applies only in this article
housing loans, etc.machine translation
「住宅借入金等」
A loan from a financial institution defined in Article 8, paragraph 1 of the Act on Special Measures Concerning Taxation or from the Japan Housing Finance Agency (独立行政法人住宅金融支援機構), to be repaid in instalments over ten years or more, taken to build or buy a home or acquire its site, or another borrowing or debt for that purpose (other than interest) of a kind a Cabinet Order (政令) sets, as Articles 41-5 and 41-5-2 of that Act define it.
Defined inSupplementary Provisions, Article 4, paragraph (1), item (iii)· applies only in this article
district director
税務署長
The head of a tax office (税務署), the local office of the National Tax Agency that deals with taxpayers in its district (Act for Establishment of the Ministry of Finance, Article 24). It is the office a person usually deals with: an income tax return is filed with a district director (Income Tax Act, Article 120, paragraph (1)), and reassessments, determinations and the collection of national tax are done by the district director for the taxpayer's current place for tax payment (Act on General Rules for National Taxes, Articles 30 and 43). A person who objects to what a district director has decided can ask that director to look at it again (再調査の請求) or go straight to the National Tax Tribunal (Article 75, paragraph (1), item (i)) — unless the notice of the decision says officials of a Regional Taxation Bureau or of the National Tax Agency investigated, in which case it counts as the regional commissioner's decision, with the same choice, or as the Commissioner of the National Tax Agency's, which can only be challenged by a request for review to the Commissioner (Article 75, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Art. 24, Act on General Rules for National Taxes, Arts. 30, 43, 75 and Income Tax Act, Art. 120 as a reference.
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.