Article 41-19Special Provisions on Taxation on Specified Base Income Amounts
第四十一条の十九（特定の基準所得金額の課税の特例）
For an individual whose base income amount for the year exceeds 330,000,000 yen (referred to as a "special eligible person" in paragraph (4)), income tax is imposed in an amount equivalent to the amount obtained by deducting the base income tax amount for that year from the amount equivalent to 22.5 percent of the amount of that excess portion.
個人でその者のその年分の基準所得金額が三億三千万円を超えるもの（第四項において「特例対象者」という。）については、当該超える部分の金額の百分の二十二・五に相当する金額からその年分の基準所得税額を控除した金額に相当する所得税を課する。
The base income amount prescribed in the preceding paragraph means the sum of the following amounts:
前項に規定する基準所得金額とは、次に掲げる金額の合計額をいう。
the sum of the amount of gross income, the amount of retirement income and the amount of timber income prescribed in Article 22 of the Income Tax Act (including where the calculation is made in accordance with that Article pursuant to the provisions of Article 165, paragraph (1) of that Act), calculated as if the provisions of Article 8-5, paragraph (1) did not apply (excluding the amounts listed in the following item through item (ix));
第八条の五第一項の規定の適用がないものとして計算した所得税法第二十二条（同法第百六十五条第一項の規定により準じて計算する場合を含む。）に規定する総所得金額、退職所得金額及び山林所得金額の合計額（次号から第九号までに掲げる金額を除く。）
the amount of dividend income, etc. on listed shares, etc. prescribed in Article 8-4, paragraph (1), calculated as if the provisions of Article 8-5, paragraph (1) did not apply (limited to that to which the provisions of Article 8-4, paragraph (1) are applied);
the amount of business income, etc. relating to land, etc. prescribed in Article 28-4, paragraph (1) (limited to that to which the provisions of that paragraph are applied);
第二十八条の四第一項に規定する土地の譲渡等に係る事業所得等の金額（同項の規定の適用を受けるものに限る。）
the amount of long-term capital gains prescribed in Article 31, paragraph (1) (where provisions on special deductions (meaning the provisions of Article 33-4, paragraph (1), Article 34, paragraph (1), Article 34-2, paragraph (1), Article 34-3, paragraph (1), Article 35, paragraph (1), Article 35-2, paragraph (1) or Article 35-3, paragraph (1), and other provisions specified by Cabinet Order; hereinafter the same applies in this item and the following item) apply, the amount after the deduction under the provisions on special deductions);
第三十一条第一項に規定する長期譲渡所得の金額（特別控除に関する規定（第三十三条の四第一項、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又は第三十五条の三第一項の規定その他政令で定める規定をいう。以下この号及び次号において同じ。）の適用がある場合には、当該特別控除に関する規定による控除をした金額）
the amount of short-term capital gains prescribed in Article 32, paragraph (1) (where provisions on special deductions apply, the amount after the deduction under the provisions on special deductions);
the amount of capital gains, etc. on general shares, etc. prescribed in Article 37-10, paragraph (1);
第三十七条の十第一項に規定する一般株式等に係る譲渡所得等の金額
the amount of capital gains, etc. on listed shares, etc. prescribed in Article 37-11, paragraph (1), calculated as if the provisions of Article 37-11-5, paragraph (1) did not apply;
第三十七条の十一の五第一項の規定の適用がないものとして計算した第三十七条の十一第一項に規定する上場株式等に係る譲渡所得等の金額
the amount of domestic source income from the transfer of general shares, etc. prescribed in Article 37-12, paragraph (1) and the amount of domestic source income from the transfer of listed shares, etc. prescribed in paragraph (3) of that Article;
第三十七条の十二第一項に規定する一般株式等の譲渡に係る国内源泉所得の金額及び同条第三項に規定する上場株式等の譲渡に係る国内源泉所得の金額
the amount of miscellaneous income, etc. from futures transactions prescribed in Article 41-14, paragraph (1).
第四十一条の十四第一項に規定する先物取引に係る雑所得等の金額
The base income tax amount prescribed in paragraph (1) means the amount of income tax specified in the following items according to the category of person listed in each item (excluding the amount of incidental taxes prescribed in Article 2, item (iv) of the Act on General Rules for National Taxes):
第一項に規定する基準所得税額とは、次の各号に掲げる者の区分に応じ当該各号に定める所得税の額（国税通則法第二条第四号に規定する附帯税の額を除く。）をいう。
a resident other than a non-permanent resident (meaning a non-permanent resident prescribed in Article 2, paragraph (1), item (iv) of the Income Tax Act; the same applies in the following item): the amount of income tax calculated with respect to the income specified in Article 7, paragraph (1), item (i) of that Act, as if the provisions of paragraph (1) did not apply, pursuant to the provisions of that Act and other laws and regulations concerning the calculation of the amount of income tax (excluding the provisions of Articles 93 and 95 of that Act; the same applies in the following item) (excluding the amount of income tax calculated pursuant to the provisions of Article 3, paragraph (1) and other provisions specified by Cabinet Order; the same applies in the following item);
非永住者（所得税法第二条第一項第四号に規定する非永住者をいう。次号において同じ。）以外の居住者 同法第七条第一項第一号に定める所得につき、第一項の規定の適用がないものとして同法その他の所得税の税額の計算に関する法令の規定（同法第九十三条及び第九十五条の規定を除く。次号において同じ。）により計算した所得税の額（第三条第一項の規定その他の政令で定める規定により計算した所得税の額を除く。次号において同じ。）
a non-permanent resident: the amount of income tax calculated with respect to the income specified in Article 7, paragraph (1), item (ii) of the Income Tax Act, as if the provisions of paragraph (1) did not apply, pursuant to the provisions of that Act and other laws and regulations concerning the calculation of the amount of income tax;
非永住者 所得税法第七条第一項第二号に定める所得につき、第一項の規定の適用がないものとして同法その他の所得税の税額の計算に関する法令の規定により計算した所得税の額
a nonresident: the amount of income tax calculated with respect to the income specified in Article 7, paragraph (1), item (iii) of the Income Tax Act, as if the provisions of paragraph (1) did not apply, pursuant to the provisions of that Act and other laws and regulations concerning the calculation of the amount of income tax (excluding the provisions of Articles 165-5-3 and 165-6 of that Act) (excluding the amount of income tax calculated pursuant to the provisions of Articles 169 and 170 of that Act and other provisions specified by Cabinet Order).
非居住者 所得税法第七条第一項第三号に定める所得につき、第一項の規定の適用がないものとして同法その他の所得税の税額の計算に関する法令の規定（同法第百六十五条の五の三及び第百六十五条の六の規定を除く。）により計算した所得税の額（同法第百六十九条及び第百七十条の規定その他の政令で定める規定により計算した所得税の額を除く。）
With respect to the interest and similar income or dividends and similar income listed in the items of Article 8-5, paragraph (1), or the amounts listed in the items of Article 37-11-5, paragraph (1), for the year of a special eligible person for whom there is an amount of income tax imposed under the provisions of paragraph (1), the provisions of Article 8-5, paragraphs (1) and (2) and Article 37-11-5, paragraphs (1) and (2) do not apply.
特例対象者のうち第一項の規定により課する所得税の額がある者のその年分の第八条の五第一項各号に掲げる利子等若しくは配当等又は第三十七条の十一の五第一項各号に掲げる金額については、第八条の五第一項及び第二項並びに第三十七条の十一の五第一項及び第二項の規定は、適用しない。
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 93, Article 95, Article 165-5-3 and Article 165-6 of the Income Tax Act: in Article 93, paragraph (1) of that Act, the phrase "amount of income tax for that year" is deemed to be replaced with "amount of income tax for that year and the amount of income tax under the provisions of Article 41-19, paragraph (1) (Special Provisions on Taxation on Specified Base Income Amounts) of the Act on Special Measures Concerning Taxation"; in paragraph (3) of that Article, the phrase "apply mutatis mutandis" is deemed to be replaced with "apply mutatis mutandis. In this case, the phrase 'amount of income tax on taxable gross income' in paragraph (2) of that Article is deemed to be replaced with 'amount of income tax on taxable gross income, the amount of income tax under the provisions of Article 41-19, paragraph (1) (Special Provisions on Taxation on Specified Base Income Amounts) of the Act on Special Measures Concerning Taxation', and the phrase 'amount of income tax' is deemed to be replaced with 'amount of income tax (including that amount of income tax; the same applies hereinafter in this paragraph)'"; in Article 95, paragraphs (1) through (3) of that Act, the phrase "amount of income tax for that year" is deemed to be replaced with "amount of income tax for that year and the amount of income tax under the provisions of Article 41-19, paragraph (1) (Special Provisions on Taxation on Specified Base Income Amounts) of the Act on Special Measures Concerning Taxation"; in paragraph (14) of that Article, the phrase "apply mutatis mutandis" is deemed to be replaced with "apply mutatis mutandis. In this case, the phrase 'amount of income tax on taxable gross income' in the first sentence of paragraph (2) of that Article is deemed to be replaced with 'amount of income tax on taxable gross income, the amount of income tax under the provisions of Article 41-19, paragraph (1) (Special Provisions on Taxation on Specified Base Income Amounts) of the Act on Special Measures Concerning Taxation'"; in Article 165-5-3, paragraph (1) of that Act, the phrase "amount of income tax for that year" is deemed to be replaced with "amount of income tax for that year and the amount of income tax under the provisions of Article 41-19, paragraph (1) (Special Provisions on Taxation on Specified Base Income Amounts) of the Act on Special Measures Concerning Taxation"; in paragraph (3) of that Article, the phrase "amount of income tax on taxable gross income," is deemed to be replaced with "amount of income tax on taxable gross income, the amount of income tax under the provisions of Article 41-19, paragraph (1) of the Act on Special Measures Concerning Taxation, calculated in accordance with the provisions of Article 165, paragraph (1),", and the phrase "or" is deemed to be replaced with "or calculated in accordance with the provisions of that paragraph"; in Article 165-6, paragraphs (1) through (3) of that Act, the phrase "amount of income tax for that year" is deemed to be replaced with "amount of income tax for that year and the amount of income tax under the provisions of Article 41-19, paragraph (1) (Special Provisions on Taxation on Specified Base Income Amounts) of the Act on Special Measures Concerning Taxation"; and in paragraph (8) of that Article, the phrase "amount of income tax on taxable gross income," is deemed to be replaced with "amount of income tax on taxable gross income, the amount of income tax under the provisions of Article 41-19, paragraph (1) of the Act on Special Measures Concerning Taxation, calculated in accordance with the provisions of Article 165, paragraph (1),", and the phrase "or" is deemed to be replaced with "or calculated in accordance with the provisions of that paragraph";
所得税法第九十三条、第九十五条、第百六十五条の五の三及び第百六十五条の六の規定の適用については、同法第九十三条第一項中「その年分の所得税の額」とあるのは「その年分の所得税の額及び租税特別措置法第四十一条の十九第一項（特定の基準所得金額の課税の特例）の規定による所得税の額」と、同条第三項中「準用する」とあるのは「準用する。この場合において、同条第二項中「課税総所得金額に係る所得税額」とあるのは「課税総所得金額に係る所得税額、租税特別措置法第四十一条の十九第一項（特定の基準所得金額の課税の特例）の規定による所得税の額」と、「の所得税額」とあるのは「の所得税額（当該所得税の額を含む。以下この項において同じ。）」と読み替えるものとする」と、同法第九十五条第一項から第三項までの規定中「その年分の所得税の額」とあるのは「その年分の所得税の額及び租税特別措置法第四十一条の十九第一項（特定の基準所得金額の課税の特例）の規定による所得税の額」と、同条第十四項中「準用する」とあるのは「準用する。この場合において、同条第二項前段中「課税総所得金額に係る所得税額」とあるのは、「課税総所得金額に係る所得税額、租税特別措置法第四十一条の十九第一項（特定の基準所得金額の課税の特例）の規定による所得税の額」と読み替えるものとする」と、同法第百六十五条の五の三第一項中「その年分の所得税の額」とあるのは「その年分の所得税の額及び租税特別措置法第四十一条の十九第一項（特定の基準所得金額の課税の特例）の規定による所得税の額」と、同条第三項中「課税総所得金額に係る所得税の額、」とあるのは「課税総所得金額に係る所得税の額、租税特別措置法第四十一条の十九第一項の規定による所得税の額、第百六十五条第一項の規定により準じて計算する」と、「又は」とあるのは「又は同項の規定により準じて計算する」と、同法第百六十五条の六第一項から第三項までの規定中「その年分の所得税の額」とあるのは「その年分の所得税の額及び租税特別措置法第四十一条の十九第一項（特定の基準所得金額の課税の特例）の規定による所得税の額」と、同条第八項中「課税総所得金額に係る所得税の額、」とあるのは「課税総所得金額に係る所得税の額、租税特別措置法第四十一条の十九第一項の規定による所得税の額、第百六十五条第一項の規定により準じて計算する」と、「又は」とあるのは「又は同項の規定により準じて計算する」とする。
with regard to the application of the provisions of Article 19, paragraph (1) or paragraph (2) of the Act on General Rules for National Taxes in the case where an amended return is filed with respect to income tax for the year of the individual referred to in paragraph (1) (limited to that to which the provisions of the preceding paragraph apply), notwithstanding the provisions of Article 22 and Article 89 and Article 165 of the Income Tax Act, in calculating the tax base, etc. and the amount of tax, etc. prescribed in Article 19, paragraph (1) or paragraph (2) of the Act on General Rules for National Taxes, the provisions of Article 8-4, paragraph (1) are deemed to apply to the dividend income pertaining to dividends and similar income on specified listed shares, etc. (meaning dividends and similar income on specified listed shares, etc. prescribed in Article 8-4, paragraph (2); hereinafter the same applies in this item and the following item) that the individual is to receive during that year; provided, however, that this does not apply to the dividend income pertaining to dividends and similar income on specified listed shares, etc. that the individual is to receive during that year, where the provisions of Article 22 and Article 89 or Article 165 of the Income Tax Act have been applied to that dividend income.
第一項の個人のその年分の所得税（前項の規定の適用があるものに限る。）について修正申告書を提出する場合における国税通則法第十九条第一項又は第二項の規定の適用については、所得税法第二十二条及び第八十九条並びに第百六十五条の規定にかかわらず、国税通則法第十九条第一項又は第二項に規定する課税標準等及び税額等の計算においては、その者がその年中に支払を受けるべき特定上場株式等の配当等（第八条の四第二項に規定する特定上場株式等の配当等をいう。以下この号及び次号において同じ。）に係る配当所得について第八条の四第一項の規定の適用があるものとする。ただし、その者がその年中に支払を受けるべき特定上場株式等の配当等に係る配当所得について所得税法第二十二条及び第八十九条又は第百六十五条の規定の適用を受けた場合には、当該配当所得については、この限りでない。
with regard to the application of the provisions of Articles 24 through 26 of the Act on General Rules for National Taxes in the case where a reassessment under the provisions of Article 24 or Article 26 of that Act or a determination under the provisions of Article 25 of that Act is made with respect to income tax for the year of the individual referred to in paragraph (1) (limited to that to which the provisions of the preceding paragraph apply), the tax base, etc. and the amount of tax, etc. prescribed in Articles 24 through 26 of that Act are calculated on the basis that the provisions of Article 8-4, paragraph (1) apply to the dividend income pertaining to dividends and similar income on specified listed shares, etc. that the individual is to receive during that year; provided, however, that this does not apply to the dividend income pertaining to dividends and similar income on specified listed shares, etc. that the individual is to receive during that year, where the provisions of Article 22 and Article 89 or Article 165 of the Income Tax Act have been applied to that dividend income.
第一項の個人のその年分の所得税（前項の規定の適用があるものに限る。）について国税通則法第二十四条若しくは第二十六条の規定による更正又は同法第二十五条の規定による決定をする場合における同法第二十四条から第二十六条までの規定の適用については、その者がその年中に支払を受けるべき特定上場株式等の配当等に係る配当所得について第八条の四第一項の規定の適用があるものとして同法第二十四条から第二十六条までに規定する課税標準等及び税額等を計算する。ただし、その者がその年中に支払を受けるべき特定上場株式等の配当等に係る配当所得について所得税法第二十二条及び第八十九条又は第百六十五条の規定の適用を受けた場合には、当該配当所得については、この限りでない。
beyond what is specified in the preceding three items, special provisions concerning applications or returns under the provisions of Part II, Chapter V of the Income Tax Act and other necessary matters concerning the application of the provisions of laws and regulations concerning income tax in the case where the provisions of paragraph (1) apply are specified by Cabinet Order.
前三号に定めるもののほか、所得税法第二編第五章の規定による申請又は申告に関する特例その他第一項の規定の適用がある場合における所得税に関する法令の規定の適用に関し必要な事項は、政令で定める。