Article 6-2Method of Calculating the Amount of Income Where Payment of a Disability Basic Pension under Article 30-4 of the Act Is Suspended
第六条の二（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額の計算方法）
The amount of income prescribed in Article 36-3, paragraph (1) of the Act is the total of the following, relating to the prefectural inhabitant tax for the fiscal year containing April 1 of that year (hereinafter referred to as the "relevant fiscal year"): the gross income, the amount of retirement income and the amount of timber income prescribed in Article 32, paragraph (1) of the Local Tax Act, the amount of business income, etc. relating to land, etc. prescribed in Article 33-3, paragraph (1) of the Supplementary Provisions of that Act, the amount of long-term capital gains prescribed in Article 34, paragraph (1) of the Supplementary Provisions of that Act, the amount of short-term capital gains prescribed in Article 35, paragraph (1) of the Supplementary Provisions of that Act, the amount of miscellaneous income, etc. relating to futures transactions prescribed in Article 35-4, paragraph (1) of the Supplementary Provisions of that Act, the amount of interest, etc. to which the special provisions apply prescribed in Article 8, paragraph (2) of the Act on Exemption, etc. of Income Tax, etc. on Income of Foreign Residents, etc. Based on the Principle of Reciprocity (Act No. 144 of 1962; hereinafter referred to as the "Act on Reciprocal Exemption for Income of Foreign Residents, etc.") (including as applied mutatis mutandis pursuant to Article 12, paragraph (5) and Article 16, paragraph (2) of the Act on Reciprocal Exemption for Income of Foreign Residents, etc.; the same applies hereinafter), the amount of dividends, etc. to which the special provisions apply prescribed in Article 8, paragraph (4) of the Act on Reciprocal Exemption for Income of Foreign Residents, etc. (including as applied mutatis mutandis pursuant to Article 12, paragraph (6) and Article 16, paragraph (3) of the Act on Reciprocal Exemption for Income of Foreign Residents, etc.; the same applies hereinafter), the amount of interest, etc. to which a tax treaty applies prescribed in Article 3-2-2, paragraph (4) of the Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc. (Act No. 46 of 1969; hereinafter referred to as the "Act on Special Provisions for the Enforcement of Tax Treaties"), and the amount of dividends, etc. to which a tax treaty applies prescribed in paragraph (6) of that Article.
法第三十六条の三第一項に規定する所得の額は、その年の四月一日の属する年度（以下「当該年度」という。）分の道府県民税に係る地方税法第三十二条第一項に規定する総所得金額、退職所得金額及び山林所得金額、同法附則第三十三条の三第一項に規定する土地等に係る事業所得等の金額、同法附則第三十四条第一項に規定する長期譲渡所得の金額、同法附則第三十五条第一項に規定する短期譲渡所得の金額、同法附則第三十五条の四第一項に規定する先物取引に係る雑所得等の金額、外国居住者等の所得に対する相互主義による所得税等の非課税等に関する法律（昭和三十七年法律第百四十四号。以下「外国居住者等所得相互免除法」という。）第八条第二項（外国居住者等所得相互免除法第十二条第五項及び第十六条第二項において準用する場合を含む。以下同じ。）に規定する特例適用利子等の額、外国居住者等所得相互免除法第八条第四項（外国居住者等所得相互免除法第十二条第六項及び第十六条第三項において準用する場合を含む。以下同じ。）に規定する特例適用配当等の額、租税条約等の実施に伴う所得税法、法人税法及び地方税法の特例等に関する法律（昭和四十四年法律第四十六号。以下「租税条約等実施特例法」という。）第三条の二の二第四項に規定する条約適用利子等の額並びに同条第六項に規定する条約適用配当等の額の合計額とする。
For a person who falls under any of the following items, the amount listed in the relevant item is to be deducted from the amount calculated under the provisions of the preceding paragraph:
次の各号に該当する者については、当該各号に掲げる額を前項の規定によつて計算した額からそれぞれ控除するものとする。
For a person who has received the deduction prescribed in Article 34, paragraph (1), items (i) through (iv), item (x)-2 or item (xii) of the Local Tax Act with respect to the prefectural inhabitant tax for the relevant fiscal year, the amount equivalent to the amount of the casualty loss deduction, medical expense deduction, social insurance premium deduction, deduction for small enterprise-based mutual aid premiums and similar payments, special spousal deduction or special deduction for specified relatives;
当該年度分の道府県民税につき、地方税法第三十四条第一項第一号から第四号まで、第十号の二又は第十二号に規定する控除を受けた者については、当該雑損控除額、医療費控除額、社会保険料控除額、小規模企業共済等掛金控除額、配偶者特別控除額又は特定親族特別控除額に相当する額
For a person who has received the deduction prescribed in Article 34, paragraph (1), item (vi) of the Local Tax Act with respect to the prefectural inhabitant tax for the relevant fiscal year, 270,000 yen for each person with a disability who was the subject of that deduction (excluding a person entitled to receive a disability basic pension under the provisions of Article 30-4 of the Act (excluding one whose payment is suspended in its entirety)) (400,000 yen where that person with a disability is a person with a particular disability prescribed in that item); for a person who has received the deduction prescribed in item (viii) of that paragraph, 270,000 yen for that person; for a person who has received the deduction prescribed in item (viii)-2 of that paragraph, 350,000 yen for that person; and for a person who has received the deduction prescribed in item (ix) of that paragraph, 270,000 yen for that person;
For a person who has received the exemption prescribed in Article 6, paragraph (1) of the Supplementary Provisions of the Local Tax Act with respect to the prefectural inhabitant tax for the relevant fiscal year, the amount of income relating to that exemption.
当該年度分の道府県民税につき、地方税法附則第六条第一項に規定する免除を受けた者については、当該免除に係る所得の額
Read this with the articles around it
Act on Reciprocal Exemption for Income of Foreign Residents, etc.machine translation
「外国居住者等所得相互免除法」
Short name, used in Article 33, for the Act on Exemption, etc. of Income Tax, etc. on Income of Foreign Residents, etc. Based on the Principle of Reciprocity (Act No. 144 of 1962).
Short name set inArticle 6-2, paragraph (1)
relevant fiscal yearmachine translation
「当該年度」
In Article 6-2 and the provisions after it, the fiscal year that includes 1 April of the year in question; Article 6-2 counts a person's income from the amounts on which that fiscal year's prefectural inhabitant tax (道府県民税) is assessed.
Short name set inArticle 6-2, paragraph (1)
Act on Special Provisions for the Enforcement of Tax Treatiesmachine translation
「租税条約等実施特例法」
Short name for the Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc. (Act No. 46 of 1969).
Short name set inArticle 6-2, paragraph (1)