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Supplementary Provisions, Article 21Transitional Measures Concerning Special Provisions for Taxation of Prefectural Inhabitant Tax and Municipal Inhabitant Tax on Long-Term Capital Gains, etc.

第二十一条（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等に関する経過措置）

The provisions of Article 34 of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax and municipal inhabitant tax pertaining to transfers of the land, etc. or buildings, etc. prescribed in as Amended by the (referred to in paragraph (7) as the "Act on Special Measures Concerning Taxation as Amended") that a person liable for the income levy makes on or after January 1, 1992, and for individual prefectural inhabitant tax and municipal inhabitant tax pertaining to transfers of the land, etc. or buildings, etc. prescribed in prior to amendment by the (hereinafter in this Article referred to as the "Act on Special Measures Concerning Taxation Before the Amendment") that a person liable for the income levy made before that date, the provisions then in force continue to govern.

新法附則第三十四条の規定は、による改正後の租税特別措置法（第七項において「改正後の租税特別措置法」という。）に規定する土地等又は建物等の譲渡に係る個人の道府県民税及び市町村民税について適用し、による改正前の租税特別措置法（以下この条において「改正前の租税特別措置法」という。）に規定する土地等又は建物等の譲渡に係る個人の道府県民税及び市町村民税については、なお従前の例による。

The provisions of Article 34-2 of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax and municipal inhabitant tax pertaining to transfers that a person liable for the income levy makes on or after January 1, 1991 and that fall under a transfer for a superior residential area, etc. prescribed in paragraph (1) of that Article or a transfer for a determined site for constructing a superior residential area, etc. prescribed in paragraph (2) of that Article, and for individual prefectural inhabitant tax and municipal inhabitant tax pertaining to transfers that a person liable for the income levy made before that date and that fall under a transfer for a superior residential area, etc. prescribed in Article 34-2, paragraph (1) of the Supplementary Provisions of the Former Act or a transfer for a determined site for constructing a superior residential area, etc. prescribed in , the provisions then in force continue to govern. In this case, with regard to the application of the provisions of Article 34-2 of the Supplementary Provisions of the New Act to those transfers made by December 31, 1991, the phrase "for the application of the provisions of the preceding Article, in paragraph (1) of that Article, the phrase '3/100' is deemed to be replaced with '1.6/100'" in paragraph (1) of that Article is deemed to be replaced with "the amount of the income levy of prefectural inhabitant tax imposed on the taxable long-term capital gains is, notwithstanding the provisions of the items of paragraph (1) of the preceding Article, an amount equivalent to 1.6/100 of the taxable long-term capital gains pertaining to the capital gains", the phrase "to the capital gains" in paragraph (2) of that Article is deemed to be replaced with "to the income levy of prefectural inhabitant tax imposed on the taxable long-term capital gains pertaining to capital gains", and the phrase "'' is deemed to be replaced with ' as applied mutatis mutandis pursuant to ,' '3/100' is deemed to be replaced with '6/100,' and '1.6/100' is deemed to be replaced with '3.4/100'" in paragraph (3) of that Article is deemed to be replaced with "'the items of paragraph (1) of the preceding Article' is deemed to be replaced with 'the items of paragraph (1) of the preceding Article as applied mutatis mutandis pursuant to paragraph (4) of the preceding Article,' and '1.6/100' is deemed to be replaced with '3.4/100'".

新法附則第三十四条の二の規定は、所得割の納税義務者が平成三年一月一日以後に行う同条第一項に規定する優良住宅地等のための譲渡に該当する譲渡又は同条第二項に規定する確定優良住宅地等予定地のための譲渡に該当する譲渡に係る個人の道府県民税及び市町村民税について適用し、所得割の納税義務者が同日前に行ったに規定する優良住宅地等のための譲渡に該当する譲渡又はに規定する確定優良住宅地等予定地のための譲渡に該当する譲渡に係る個人の道府県民税及び市町村民税については、なお従前の例による。この場合において、平成三年十二月三十一日までに行うこれらの譲渡に係る新法附則第三十四条の二の規定の適用については、同条第一項中「前条の規定の適用については、同条第一項中「百分の三」とあるのは、「百分の一・六」」とあるのは「課税長期譲渡所得金額に対して課する道府県民税の所得割の額は、前条第一項各号の規定にかかわらず、当該譲渡所得に係る課税長期譲渡所得金額の百分の一・六に相当する額」と、同条第二項中「譲渡所得に」とあるのは「譲渡所得に係る課税長期譲渡所得金額に対して課する道府県民税の所得割に」と、同条第三項中「「」とあるのは「において準用する」と、「百分の三」とあるのは「百分の六」と、「百分の一・六」とあるのは「百分の三・四」」とあるのは「「前条第一項各号」とあるのは「前条第四項において準用する同条第一項各号」と、「百分の一・六」とあるのは「百分の三・四」」とする。

With regard to transfers made between January 1, 1991 and March 31, 1991 that fall under a transfer for a superior residential area, etc. prescribed in Article 34-2, paragraph (1) of the Supplementary Provisions of the New Act or a transfer for a determined site for constructing a superior residential area, etc. prescribed in paragraph (2) of that Article, when, for a transfer of land, etc. that has come to fall under the cases listed in or Before the Amendment, the provisions of of the Supplementary Provisions of the Former Act (limited to the part concerning the deduction of the special deduction calculated by applying the provisions of Before the Amendment) apply, those transfers are deemed not to fall under a transfer for a superior residential area, etc. or a transfer for a determined site for constructing a superior residential area, etc.

平成三年一月一日から同年三月三十一日までの間に行う新法附則第三十四条の二第一項に規定する優良住宅地等のための譲渡に該当する譲渡又は同条第二項に規定する確定優良住宅地等予定地のための譲渡に該当する譲渡について、改正前の又はに掲げる場合に該当することとなった土地等の譲渡につきの規定（改正前のの規定の適用により計算される特別控除額の控除に係る部分に限る。）の適用を受けるときは、これらの譲渡については、当該優良住宅地等のための譲渡又は確定優良住宅地等予定地のための譲渡に該当しないものとみなす。

With regard to the capital gains prescribed in Before the Amendment, which is to remain in force pursuant to the provisions of , the provisions of of the Supplementary Provisions of the Former Act remain in force.

の規定によりなお効力を有することとされる改正前のに規定する譲渡所得については、の規定は、なおその効力を有する。

In the case of the preceding paragraph, with regard to capital gains pertaining to transfers of the specified farmland in an urbanization promotion area, etc. prescribed in Before the Amendment that a person liable for the income levy makes during the period from the Effective Date to December 31, 1991, the phrase "" in of the Supplementary Provisions of the Former Act is deemed to be replaced with " prior to amendment by the , which is to remain in force pursuant to the provisions of ", and the phrase " of the Supplementary Provisions" is deemed to be replaced with " prior to amendment by the provisions of are ", and with regard to capital gains pertaining to transfers of that specified farmland in an urbanization promotion area, etc. that a person liable for the income levy makes during the period from January 1, 1992 to March 31, 1993, the phrase "" in is deemed to be replaced with " prior to amendment by the , which is to remain in force pursuant to the provisions of ", the phrase "for the income levy of prefectural inhabitant tax, the provisions of of the Supplementary Provisions apply" is deemed to be replaced with "for the application of the provisions of Article 34 of the Supplementary Provisions of the Local Tax Act as amended by the provisions of are , in , the phrase '3/100' is deemed to be replaced with '2.2/100'", and the phrase "' of the Supplementary Provisions' is deemed to be replaced with ' of the Supplementary Provisions as applied mutatis mutandis pursuant to , with the phrase "5.5/100" in as applied mutatis mutandis pursuant to deemed to be replaced with "5/100"'" in of the Supplementary Provisions of the Former Act is deemed to be replaced with "'' is deemed to be replaced with ' as applied mutatis mutandis pursuant to ,' '3/100' is deemed to be replaced with '6/100,' and '2.2/100' is deemed to be replaced with '5.8/100'".

前項の場合において、所得割の納税義務者が施行日から平成三年十二月三十一日までの間に行う改正前のに規定する特定市街化区域農地等の譲渡に係る譲渡所得については、中「」とあるのは「の規定によりなお効力を有することとされるによる改正前の」と、「」とあるのは「の規定による改正前の」とし、所得割の納税義務者が平成四年一月一日から平成五年三月三十一日までの間に行う当該特定市街化区域農地等の譲渡に係る譲渡所得については、中「」とあるのは「の規定によりなお効力を有することとされるによる改正前の」と、「道府県民税の所得割については、の規定を適用」とあるのは「の規定による改正後の地方税法附則第三十四条の規定の適用については、同条第一項中「百分の三」とあるのは、「百分の二・二」と」と、中「「」とあるのは「において準用するロ中「百分の五・五」とあるのは、「百分の五」として、において準用する」」とあるのは「「」とあるのは「において準用する」と、「百分の三」とあるのは「百分の六」と、「百分の二・二」とあるのは「百分の五・八」」とする。

With regard to the application of the provisions of Article 34-2 of the Supplementary Provisions of the New Act where the provisions of the preceding two paragraphs apply, the phrase "the following Article" in paragraph (1) of that Article is deemed to be replaced with "the following Article, or prior to amendment by the provisions of are , which is to remain in force pursuant to the provisions of Article 21, paragraph (4) of the Supplementary Provisions of that Act".

前二項の規定の適用がある場合における新法附則第三十四条の二の規定の適用については、同条第一項中「次条」とあるのは、「次条又は地方税法及び国有資産等所在市町村交付金法の一部を改正する法律（平成三年法律第七号）附則第二十一条第四項の規定によりなお効力を有することとされるの規定による改正前の」とする。

The provisions of Article 34-3 of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax and municipal inhabitant tax pertaining to transfers of the land, etc. or buildings, etc. prescribed in as Amended that fall under the residential property prescribed in , that a person liable for the income levy makes on or after January 1, 1992, and for individual prefectural inhabitant tax and municipal inhabitant tax pertaining to transfers of the land, etc. or buildings, etc. prescribed in Before the Amendment that fall under the residential property prescribed in , that a person liable for the income levy made before that date, the provisions then in force continue to govern.

新法附則第三十四条の三の規定は、所得割の納税義務者が平成四年一月一日以後に行う改正後のに規定する土地等又は建物等でに規定する居住用財産に該当するものの譲渡に係る個人の道府県民税及び市町村民税について適用し、所得割の納税義務者が同日前に行った改正前のに規定する土地等又は建物等でに規定する居住用財産に該当するものの譲渡に係る個人の道府県民税及び市町村民税については、なお従前の例による。

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