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Article 6Scope of Income Where Payment of a Disability Basic Pension under Article 30-4 of the Act Is Suspended

第六条(法第三十条の四の規定による障害基礎年金の支給を停止する場合の所得の範囲)

The income prescribed in Article 36-3, paragraph (1) of the Act is, of the income of the preceding year, the income other than income that is non-taxable under the provisions of the Local Tax Act (Act No. 226 of 1950) and other laws and regulations concerning the prefectural inhabitant tax, with respect to the prefectural inhabitant tax listed in Article 4, paragraph (2), item (i) of that Act (including the tax listed in Article 4, paragraph (2), item (i) of that Act that the Metropolis imposes pursuant to the provisions of Article 1, paragraph (2) of that Act; the same applies hereinafter).

法第三十六条の三第一項に規定する所得は、前年の所得のうち、地方税法(昭和二十五年法律第二百二十六号)第四条第二項第一号に掲げる道府県民税(都が同法第一条第二項の規定によつて課する同法第四条第二項第一号に掲げる税を含む。以下同じ。)についての同法その他の道府県民税に関する法令の規定による非課税所得以外の所得とする。

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