Supplementary Provisions, Article 3-3Scope of Non-Taxation of the Income Levy of Individual Prefectural Inhabitant Tax and Municipal Inhabitant Tax, etc.
第三条の三（個人の道府県民税及び市町村民税の所得割の非課税の範囲等）
Changes on (Act No. 2 of 2026)
For the time being, a prefecture may not, notwithstanding the provisions of Article 24, paragraph (1), impose the income levy of prefectural inhabitant tax (excluding the income levy imposed under the provisions of Article 50-2) on a person, among those on whom the income levy of prefectural inhabitant tax is to be imposed, for whom the total of the gross income, amount of retirement income and amount of timber income calculated pursuant to the provisions of Article 32 with respect to income of the year preceding the year that includes the first day of the fiscal year concerned (hereinafter in this Article, paragraphs (2) through (11) of the following Article, Article 4-2, paragraphs (2) through (11) of the Supplementary Provisions, Articles 4-5 through 35-3-2 of the Supplementary Provisions, Article 35-3-3, paragraphs (1) and (6) of the Supplementary Provisions, Articles 35-4 through 44 of the Supplementary Provisions, Article 45 of the Supplementary Provisions and Article 61 of the Supplementary Provisions referred to as the "previous year") is the amount obtained by adding 100,000 yen to the amount obtained by multiplying 350,000 yen by the number obtained by adding one to the number of the person's spouse in the same household and dependents (limited to persons under 16 years of age and claimable dependents prescribed in Article 34, paragraph (1), item (xi); the same applies hereinafter in this paragraph and the following paragraph) (where the person has a spouse in the same household or dependents, the amount obtained by adding 320,000 yen to that amount) or less.
道府県は、当分の間、道府県民税の所得割を課すべき者のうち、その者の当該年度の初日の属する年の前年（以下この条、次条第二項から第十一項まで、附則第四条の二第二項から第十一項まで、附則第四条の五から第三十五条の三の二まで、附則第三十五条の三の三第一項及び第六項、附則第三十五条の四から第四十四条まで、附則第四十五条並びに附則第六十一条において「前年」という。）の所得について第三十二条の規定により算定した総所得金額、退職所得金額及び山林所得金額の合計額が、三十五万円にその者の同一生計配偶者及び扶養親族（年齢十六歳未満の者及び第三十四条第一項第十一号に規定する控除対象扶養親族に限る。以下この項及び次項において同じ。）の数に一を加えた数を乗じて得た金額に十万円を加算した金額（その者が同一生計配偶者又は扶養親族を有する場合には、当該金額に三十二万円を加算した金額）以下である者に対しては、第二十四条第一項の規定にかかわらず、道府県民税の所得割（第五十条の二の規定により課する所得割を除く。）を課することができない。
For the time being, where the amount obtained by adding 100,000 yen to the amount obtained by multiplying 350,000 yen by the number obtained by adding one to the number of spouses in the same household and dependents of a person liable for the income levy of prefectural inhabitant tax (where the person has a spouse in the same household or dependents, the amount obtained by adding 320,000 yen to that amount) exceeds the amount obtained by deducting the total of the amount set out in item (ii) and the amount set out in item (iii) from the amount set out in item (i), a prefecture is to deduct the amount obtained by multiplying the excess amount by the figure obtained by dividing the amount set out in item (ii) by the total of the amount set out in that item and the amount set out in item (iii), from the amount of the income levy of that person liable for tax in the case where the provisions of Articles 35 and 37 are applied:
the total of the gross income, amount of retirement income and amount of timber income of the person liable for tax concerned calculated pursuant to the provisions of Article 32 with respect to income of the previous year;
当該納税義務者の前年の所得について第三十二条の規定により算定した総所得金額、退職所得金額及び山林所得金額の合計額
the amount of the income levy of the person liable for tax concerned calculated by applying the provisions of Article 35, Articles 37 through 37-3, Article 5, paragraph (1) of the Supplementary Provisions, Article 5-4, paragraph (1) of the Supplementary Provisions and Article 5-5, paragraph (1) of the Supplementary Provisions;
当該納税義務者の第三十五条、第三十七条から第三十七条の三まで、附則第五条第一項、附則第五条の四第一項及び附則第五条の五第一項の規定を適用して計算した場合の所得割の額
the amount of the income levy of the person liable for tax concerned calculated by applying the provisions of Article 314-3, Articles 314-6 through 314-8, Article 5, paragraph (3) of the Supplementary Provisions, Article 5-4, paragraph (5) of the Supplementary Provisions and Article 5-5, paragraph (2) of the Supplementary Provisions.
当該納税義務者の第三百十四条の三、第三百十四条の六から第三百十四条の八まで、附則第五条第三項、附則第五条の四第五項及び附則第五条の五第二項の規定を適用して計算した場合の所得割の額
In the application of the provisions of Article 37-4 in the case where the provisions of the preceding paragraph apply, the phrase "the preceding three Articles" in that Article is deemed to be replaced with "the preceding three Articles and Article 3-3, paragraph (2) of the Supplementary Provisions".
For the time being, a municipality may not, notwithstanding the provisions of Article 294, paragraph (1), impose the income levy of municipal inhabitant tax (excluding the separately taxed income levy) on a person, among those on whom the income levy of municipal inhabitant tax is to be imposed, for whom the total of the gross income, amount of retirement income and amount of timber income calculated pursuant to the provisions of Article 313 with respect to income of the previous year is the amount obtained by adding 100,000 yen to the amount obtained by multiplying 350,000 yen by the number obtained by adding one to the number of the person's spouse in the same household and dependents (limited to persons under 16 years of age and claimable dependents prescribed in Article 314-2, paragraph (1), item (xi); the same applies hereinafter in this paragraph and the following paragraph) (where the person has a spouse in the same household or dependents, the amount obtained by adding 320,000 yen to that amount) or less.
市町村は、当分の間、市町村民税の所得割を課すべき者のうち、その者の前年の所得について第三百十三条の規定により算定した総所得金額、退職所得金額及び山林所得金額の合計額が、三十五万円にその者の同一生計配偶者及び扶養親族（年齢十六歳未満の者及び第三百十四条の二第一項第十一号に規定する控除対象扶養親族に限る。以下この項及び次項において同じ。）の数に一を加えた数を乗じて得た金額に十万円を加算した金額（その者が同一生計配偶者又は扶養親族を有する場合には、当該金額に三十二万円を加算した金額）以下である者に対しては、第二百九十四条第一項の規定にかかわらず、市町村民税の所得割（分離課税に係る所得割を除く。）を課することができない。
For the time being, where the amount obtained by adding 100,000 yen to the amount obtained by multiplying 350,000 yen by the number obtained by adding one to the number of spouses in the same household and dependents of a person liable for the income levy of municipal inhabitant tax (where the person has a spouse in the same household or dependents, the amount obtained by adding 320,000 yen to that amount) exceeds the amount obtained by deducting the total of the amount set out in item (ii) and the amount set out in item (iii) from the amount set out in item (i), a municipality is to deduct the amount obtained by multiplying the excess amount by the figure obtained by dividing the amount set out in item (ii) by the total of the amount set out in that item and the amount set out in item (iii), from the amount of the income levy of that person liable for tax in the case where the provisions of Articles 314-3 and 314-6 are applied:
the total of the gross income, amount of retirement income and amount of timber income of the person liable for tax concerned calculated pursuant to the provisions of Article 313 with respect to income of the previous year;
当該納税義務者の前年の所得について第三百十三条の規定により算定した総所得金額、退職所得金額及び山林所得金額の合計額
the amount of the income levy of the person liable for tax concerned calculated by applying the provisions of Article 314-3, Articles 314-6 through 314-8, Article 5, paragraph (3) of the Supplementary Provisions, Article 5-4, paragraph (5) of the Supplementary Provisions and Article 5-5, paragraph (2) of the Supplementary Provisions;
当該納税義務者の第三百十四条の三、第三百十四条の六から第三百十四条の八まで、附則第五条第三項、附則第五条の四第五項及び附則第五条の五第二項の規定を適用して計算した場合の所得割の額
the amount of the income levy of the person liable for tax concerned calculated by applying the provisions of Article 35, Articles 37 through 37-3, Article 5, paragraph (1) of the Supplementary Provisions, Article 5-4, paragraph (1) of the Supplementary Provisions and Article 5-5, paragraph (1) of the Supplementary Provisions.
当該納税義務者の第三十五条、第三十七条から第三十七条の三まで、附則第五条第一項、附則第五条の四第一項及び附則第五条の五第一項の規定を適用して計算した場合の所得割の額
In the application of the provisions of Article 314-9, paragraph (1) in the case where the provisions of the preceding paragraph apply, the phrase "the preceding three Articles" in Article 314-9, paragraph (1) is deemed to be replaced with "the preceding three Articles and Article 3-3, paragraph (5) of the Supplementary Provisions".
前項の規定の適用がある場合における第三百十四条の九第一項の規定の適用については、同項中「前三条」とあるのは、「前三条並びに附則第三条の三第五項」とする。
claimable dependentmachine translation
「控除対象扶養親族」
A dependent (扶養親族) of a taxpayer of the income levy (所得割) of prefectural inhabitant tax (道府県民税) who is a resident (居住者) aged 16 or over, or a nonresident (非居住者) aged 16 to 29 or 70 or over, or aged 30 to 69 who has left Japan to study, is a person with a disability (障害者) or received at least 380,000 yen from the taxpayer in the previous year for living or education costs.
Defined inArticle 34, paragraph (1), item (xi)· applies only in this division and in Article 45-3-3, paragraph (1)
separately taxed income levymachine translation
「分離課税に係る所得割」
The municipal income levy (所得割) imposed under Article 328 on retirement allowances, etc. (退職手当等) separately from other income, in the municipality where the recipient lives on 1 January of the year of payment.
Short name set inArticle 295, paragraph (1)
claimable dependentmachine translation
「控除対象扶養親族」
A dependent (扶養親族) of a taxpayer of the income levy (所得割) of municipal inhabitant tax (市町村民税) who is a resident (居住者) aged 16 or over, or a nonresident (非居住者) aged 16 to 29 or 70 or over, or aged 30 to 69 who has left Japan to study, is a person with a disability (障害者) or received at least 380,000 yen from the taxpayer in the previous year for living or education costs.
Defined inArticle 314-2, paragraph (1), item (xi)· applies only in this subsection and in Article 317-3-3, paragraph (1)