Supplementary Provisions, Article 33-3Special Provisions on Prefectural Inhabitant Tax and Municipal Inhabitant Tax on Business Income, etc. Relating to the Transfer, etc. of Land
第三十三条の三（土地の譲渡等に係る事業所得等に係る道府県民税及び市町村民税の課税の特例）
For the time being, where a person liable for the income levy of prefectural inhabitant tax has business income or miscellaneous income prescribed in Article 28-4, paragraph (1) of the Act on Special Measures Concerning Taxation in the previous year, a prefecture is to impose, notwithstanding Article 32, paragraphs (1) and (2) and Article 35, with respect to that business income and miscellaneous income, separately from other income, on the amount calculated as provided by Cabinet Order as the amount of that business income and miscellaneous income for the previous year (hereinafter in this paragraph referred to as the "amount of business income, etc. relating to land, etc."), an income levy of prefectural inhabitant tax equivalent to the greater of the following amounts:
道府県は、当分の間、道府県民税の所得割の納税義務者が前年中に租税特別措置法第二十八条の四第一項に規定する事業所得又は雑所得を有する場合には、当該事業所得及び雑所得については、第三十二条第一項及び第二項並びに第三十五条の規定にかかわらず、他の所得と区分し、前年中の当該事業所得及び雑所得の金額として政令で定めるところにより計算した金額（以下この項において「土地等に係る事業所得等の金額」という。）に対し、次に掲げる金額のうちいずれか多い金額に相当する道府県民税の所得割を課する。
An amount equivalent to 4.8 percent (2.4 percent, where that person liable for tax has an address within the area of a designated city) of the amount of business income, etc. relating to land, etc. (or, where Article 34 as applied with terms replaced pursuant to paragraph (3), item (iii) applies, the amount after that application; referred to as the "amount of taxable business income, etc. relating to land, etc." in the following item);
土地等に係る事業所得等の金額（第三項第三号の規定により読み替えて適用される第三十四条の規定の適用がある場合には、その適用後の金額。次号において「土地等に係る課税事業所得等の金額」という。）の百分の四・八（当該納税義務者が指定都市の区域内に住所を有する場合には、百分の二・四）に相当する金額
An amount equivalent to 110 percent of the amount calculated as provided by Cabinet Order as the amount of the income levy of prefectural inhabitant tax that would be calculated if this paragraph did not apply to the amount of taxable business income, etc. relating to land, etc.
土地等に係る課税事業所得等の金額につきこの項の規定の適用がないものとした場合に算出される道府県民税の所得割の額として政令で定めるところにより計算した金額の百分の百十に相当する金額
The preceding paragraph does not apply to business income or miscellaneous income prescribed in that paragraph for which proof has been provided, as provided by Order of the Ministry of Internal Affairs and Communications, that the transfer, etc. of land that gives rise to it (meaning the transfer, etc. of land prescribed in Article 28-4, paragraph (1) of the Act on Special Measures Concerning Taxation; the same applies hereinafter in this Article) falls under a transfer listed in the items of Article 28-4, paragraph (3) of the Act on Special Measures Concerning Taxation.
前項の規定は、同項に規定する事業所得又は雑所得で、その基因となる土地の譲渡等（租税特別措置法第二十八条の四第一項に規定する土地の譲渡等をいう。以下この条において同じ。）が同法第二十八条の四第三項各号に掲げる譲渡に該当することにつき総務省令で定めるところにより証明がされたものについては、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 Article 23, paragraph (1) (limited to the portions relating to items (vii) through (ix), item (xi), (a), (2), item (xii), (b) and item (xiii)), Article 24-5, paragraph (1) (limited to the portion relating to item (ii)), Article 34, paragraph (1) (limited to the portions relating to item (x)-2 and item (xii)) and paragraph (9) of that Article, Article 37, Article 4, paragraph (4) of the Supplementary Provisions and Article 4-2, paragraph (4) of the Supplementary Provisions, the phrase "the amount of timber income" in Article 23, paragraph (1), item (xiii) is deemed to be replaced with "the amount of timber income and the amount of business income, etc. relating to land, etc. prescribed in Article 33-3, paragraph (1) of the Supplementary Provisions";
第二十三条第一項（第七号から第九号まで、第十一号イ（２）、第十二号ロ及び第十三号に係る部分に限る。）、第二十四条の五第一項（第二号に係る部分に限る。）、第三十四条第一項（第十号の二及び第十二号に係る部分に限る。）及び第九項、第三十七条、附則第四条第四項並びに附則第四条の二第四項の規定の適用については、第二十三条第一項第十三号中「山林所得金額」とあるのは、「山林所得金額並びに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」とする。
With regard to the application of Article 69 of the Income Tax Act, in accordance with the rules of which the tax base of the income levy of prefectural inhabitant tax is calculated, the provisions as applied pursuant to Article 28-4, paragraph (5), item (ii) of the Act on Special Measures Concerning Taxation govern;
道府県民税の所得割の課税標準の計算上その例によることとされる所得税法第六十九条の規定の適用については、租税特別措置法第二十八条の四第五項第二号の規定により適用されるところによる。
With regard to the application of Article 32, paragraphs (8) and (9) and Article 34, the phrase "gross income" in those provisions is deemed to be replaced with "gross income, the amount of business income, etc. relating to land, etc. prescribed in Article 33-3, paragraph (1) of the Supplementary Provisions";
第三十二条第八項及び第九項並びに第三十四条の規定の適用については、これらの規定中「総所得金額」とあるのは、「総所得金額、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」とする。
With regard to the application of Article 37 through Article 37-4, 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, the phrase "the amount of the income levy" in Article 37 is deemed to be replaced with "the amount of the income levy and the amount of the income levy of prefectural inhabitant tax under Article 33-3, paragraph (1) of the Supplementary Provisions", the phrase "the amount of timber income" in Article 37-2, paragraph (1) is deemed to be replaced with "the amount of timber income and the amount of business income, etc. relating to land, etc. prescribed in Article 33-3, paragraph (1) of the Supplementary Provisions", the phrase "the amount of the income levy" in the first sentence of Article 37-2, paragraph (1), Article 37-3, Article 37-4, Article 5, paragraph (1) of the Supplementary Provisions and Article 5-4, paragraph (1) of the Supplementary Provisions is deemed to be replaced with "the amount of the income levy and the amount of the income levy of prefectural inhabitant tax under Article 33-3, paragraph (1) of the Supplementary Provisions", the phrase "the amount of the income levy" in the second sentence of Article 37-2, paragraph (1) is deemed to be replaced with "the total of the amount of the income levy and the amount of the income levy of prefectural inhabitant tax under Article 33-3, paragraph (1) of the Supplementary Provisions", the phrase "the amount of the income levy" in Article 37-2, paragraph (11) and Article 5-5, paragraph (1) of the Supplementary Provisions is deemed to be replaced with "the total of the amount of the income levy and the amount of the income levy of prefectural inhabitant tax under Article 33-3, paragraph (1) of the Supplementary Provisions", and the phrase "taxable gross income" in each item of Article 5, paragraph (1) of the Supplementary Provisions is deemed to be replaced with "the total of the taxable gross income and the amount of taxable business income, etc. relating to land, etc. prescribed in Article 33-3, paragraph (1) of the Supplementary Provisions";
第三十七条から第三十七条の四まで、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の適用については、第三十七条中「所得割の額」とあるのは「所得割の額及び附則第三十三条の三第一項の規定による道府県民税の所得割の額」と、第三十七条の二第一項中「山林所得金額」とあるのは「山林所得金額並びに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」と、同項前段、第三十七条の三、第三十七条の四、附則第五条第一項及び附則第五条の四第一項中「所得割の額」とあるのは「所得割の額並びに附則第三十三条の三第一項の規定による道府県民税の所得割の額」と、第三十七条の二第一項後段中「所得割の額」とあるのは「所得割の額及び附則第三十三条の三第一項の規定による道府県民税の所得割の額の合計額」と、同条第十一項及び附則第五条の五第一項中「所得割の額」とあるのは「所得割の額並びに附則第三十三条の三第一項の規定による道府県民税の所得割の額の合計額」と、附則第五条第一項各号中「課税総所得金額」とあるのは「課税総所得金額及び附則第三十三条の三第一項に規定する土地等に係る課税事業所得等の金額の合計額」とする。
With regard to the application of Article 3-3 of the Supplementary Provisions, the phrase "amount of timber income" in paragraph (1) and paragraph (2), item (i) of that Article is deemed to be replaced with "amount of timber income and the amount of business income, etc. relating to land, etc. prescribed in Article 33-3, paragraph (1) of the Supplementary Provisions", the phrase "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" in paragraph (2) of that Article is deemed to be replaced with "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 and the amount of the income levy of prefectural inhabitant tax under Article 33-3, paragraph (1) of the Supplementary Provisions", and the phrase "the amount of the income levy" in paragraph (2), item (ii) and paragraph (5), item (iii) of that Article is deemed to be replaced with "the amount of the income levy and the amount of the income levy of prefectural inhabitant tax under Article 33-3, paragraph (1) of the Supplementary Provisions";
附則第三条の三の規定の適用については、同条第一項及び第二項第一号中「山林所得金額」とあるのは「山林所得金額並びに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」と、同項中「適用した場合の所得割の額」とあるのは「適用した場合の所得割の額並びに附則第三十三条の三第一項の規定による道府県民税の所得割の額」と、同項第二号及び同条第五項第三号中「所得割の額」とあるのは「所得割の額並びに附則第三十三条の三第一項の規定による道府県民税の所得割の額」とする。
With regard to the application of Article 5-8 and Article 5-12 of the Supplementary Provisions, the phrase "the amount of the income levy" in Article 5-8, paragraph (1) and Article 5-12, paragraph (1) of the Supplementary Provisions is deemed to be replaced with "the amount of the income levy and the amount of the income levy of prefectural inhabitant tax under Article 33-3, paragraph (1) of the Supplementary Provisions", and the phrase "the amount of the income levy" in Article 5-8, paragraph (2), item (i) and Article 5-12, paragraph (2), item (i) of the Supplementary Provisions is deemed to be replaced with "the total of the amount of the income levy and the amount of the income levy of prefectural inhabitant tax under Article 33-3, paragraph (1) of the Supplementary Provisions";
附則第五条の八及び附則第五条の十二の規定の適用については、附則第五条の八第一項及び附則第五条の十二第一項中「所得割の額」とあるのは「所得割の額並びに附則第三十三条の三第一項の規定による道府県民税の所得割の額」と、附則第五条の八第二項第一号及び附則第五条の十二第二項第一号中「所得割の額」とあるのは「所得割の額並びに附則第三十三条の三第一項の規定による道府県民税の所得割の額の合計額」とする。
In addition to what is provided for in the preceding items, Cabinet Order provides for special provisions concerning the filing under Article 45-2 and other particulars necessary for the application of the provisions concerning prefectural inhabitant tax in a case where the provisions of paragraph (1) apply.
Paragraph (1) does not apply to business income or miscellaneous income prescribed in that paragraph for which the transfer, etc. of land that gives rise to it was made during the period from January 1, 1998 until March 31, 2029.
For the time being, where a person liable for the income levy of municipal inhabitant tax has business income or miscellaneous income prescribed in Article 28-4, paragraph (1) of the Act on Special Measures Concerning Taxation in the previous year, a municipality is to impose, notwithstanding Article 313, paragraphs (1) and (2) and Article 314-3, with respect to that business income and miscellaneous income, separately from other income, on the amount calculated as provided by Cabinet Order as the amount of that business income and miscellaneous income for the previous year (hereinafter in this paragraph referred to as the "amount of business income, etc. relating to land, etc."), an income levy of municipal inhabitant tax equivalent to the greater of the following amounts:
市町村は、当分の間、市町村民税の所得割の納税義務者が前年中に租税特別措置法第二十八条の四第一項に規定する事業所得又は雑所得を有する場合には、当該事業所得及び雑所得については、第三百十三条第一項及び第二項並びに第三百十四条の三の規定にかかわらず、他の所得と区分し、前年中の当該事業所得及び雑所得の金額として政令で定めるところにより計算した金額（以下この項において「土地等に係る事業所得等の金額」という。）に対し、次に掲げる金額のうちいずれか多い金額に相当する市町村民税の所得割を課する。
An amount equivalent to 7.2 percent (9.6 percent, where that person liable for tax has an address within the area of a designated city) of the amount of business income, etc. relating to land, etc. (or, where Article 314-2 as applied with terms replaced pursuant to paragraph (7), item (iii) applies, the amount after that application; referred to as the "amount of taxable business income, etc. relating to land, etc." in the following item);
土地等に係る事業所得等の金額（第七項第三号の規定により読み替えて適用される第三百十四条の二の規定の適用がある場合には、その適用後の金額。次号において「土地等に係る課税事業所得等の金額」という。）の百分の七・二（当該納税義務者が指定都市の区域内に住所を有する場合には、百分の九・六）に相当する金額
An amount equivalent to 110 percent of the amount calculated as provided by Cabinet Order as the amount of the income levy of municipal inhabitant tax that would be calculated if this paragraph did not apply to the amount of taxable business income, etc. relating to land, etc.
土地等に係る課税事業所得等の金額につきこの項の規定の適用がないものとした場合に算出される市町村民税の所得割の額として政令で定めるところにより計算した金額の百分の百十に相当する金額
The preceding paragraph does not apply to business income or miscellaneous income prescribed in that paragraph for which proof has been provided, as provided by Order of the Ministry of Internal Affairs and Communications, that the transfer, etc. of land that gives rise to it falls under a transfer listed in the items of Article 28-4, paragraph (3) of the Act on Special Measures Concerning Taxation.
前項の規定は、同項に規定する事業所得又は雑所得で、その基因となる土地の譲渡等が租税特別措置法第二十八条の四第三項各号に掲げる譲渡に該当することにつき総務省令で定めるところにより証明がされたものについては、適用しない。
Where the provisions of paragraph (5) apply, the following applies:
第五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 292, paragraph (1) (limited to the portions relating to items (vii) through (ix), item (xi), (a), (2), item (xii), (b) and item (xiii)), Article 295, paragraph (1) (limited to the portion relating to item (ii)) and paragraph (3), Article 314-2, paragraph (1) (limited to the portions relating to item (x)-2 and item (xii)) and paragraph (9), Article 314-6, Article 4, paragraph (10) of the Supplementary Provisions and Article 4-2, paragraph (10) of the Supplementary Provisions, the phrase "amount of timber income" in Article 292, paragraph (1), item (xiii) is deemed to be replaced with "amount of timber income and the amount of business income, etc. relating to land, etc. prescribed in Article 33-3, paragraph (5) of the Supplementary Provisions";
第二百九十二条第一項（第七号から第九号まで、第十一号イ（２）、第十二号ロ及び第十三号に係る部分に限る。）、第二百九十五条第一項（第二号に係る部分に限る。）及び第三項、第三百十四条の二第一項（第十号の二及び第十二号に係る部分に限る。）及び第九項、第三百十四条の六、附則第四条第十項並びに附則第四条の二第十項の規定の適用については、第二百九十二条第一項第十三号中「山林所得金額」とあるのは、「山林所得金額並びに附則第三十三条の三第五項に規定する土地等に係る事業所得等の金額」とする。
with regard to the application of the provisions of Article 69 of the Income Tax Act that are to be followed in calculating the tax base of the income levy of municipal inhabitant tax, the application is as applied pursuant to the provisions of Article 28-4, paragraph (5), item (ii) of the Act on Special Measures Concerning Taxation;
市町村民税の所得割の課税標準の計算上その例によることとされる所得税法第六十九条の規定の適用については、租税特別措置法第二十八条の四第五項第二号の規定により適用されるところによる。
with regard to the application of the provisions of Article 313, paragraphs (8) and (9) and Article 314-2, the phrase "gross income" in those provisions is deemed to be replaced with "gross income, the amount of business income, etc. relating to land, etc. prescribed in Article 33-3, paragraph (5) of the Supplementary Provisions";
第三百十三条第八項及び第九項並びに第三百十四条の二の規定の適用については、これらの規定中「総所得金額」とあるのは、「総所得金額、附則第三十三条の三第五項に規定する土地等に係る事業所得等の金額」とする。
with regard to the application of the provisions of Articles 314-6 through 314-8, Article 314-9, paragraph (1), 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, the phrase "amount of the income levy" in Article 314-6 is deemed to be replaced with "amount of the income levy and the amount of the income levy of municipal inhabitant tax under Article 33-3, paragraph (5) of the Supplementary Provisions", the phrase "amount of timber income" in Article 314-7, paragraph (1) is deemed to be replaced with "amount of timber income and the amount of business income, etc. relating to land, etc. prescribed in Article 33-3, paragraph (5) of the Supplementary Provisions", the phrase "amount of the income levy" in the first sentence of that paragraph, Article 314-8, Article 314-9, paragraph (1), Article 5, paragraph (3) of the Supplementary Provisions and Article 5-4, paragraph (5) of the Supplementary Provisions is deemed to be replaced with "amount of the income levy and the amount of the income levy of municipal inhabitant tax under Article 33-3, paragraph (5) of the Supplementary Provisions", the phrase "amount of the income levy" in the second sentence of Article 314-7, paragraph (1) is deemed to be replaced with "amount of the income levy and the amount of the income levy of municipal inhabitant tax under Article 33-3, paragraph (5) of the Supplementary Provisions in total", the phrase "amount of the income levy" in paragraph (11) of that Article and Article 5-5, paragraph (2) of the Supplementary Provisions is deemed to be replaced with "amount of the income levy and the amount of the income levy of municipal inhabitant tax under Article 33-3, paragraph (5) of the Supplementary Provisions in total", and the phrase "taxable gross income" in each item of Article 5, paragraph (3) of the Supplementary Provisions is deemed to be replaced with "taxable gross income and the amount of taxable business income, etc. relating to land, etc. prescribed in Article 33-3, paragraph (5) of the Supplementary Provisions in total";
第三百十四条の六から第三百十四条の八まで、第三百十四条の九第一項、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の適用については、第三百十四条の六中「所得割の額」とあるのは「所得割の額及び附則第三十三条の三第五項の規定による市町村民税の所得割の額」と、第三百十四条の七第一項中「山林所得金額」とあるのは「山林所得金額並びに附則第三十三条の三第五項に規定する土地等に係る事業所得等の金額」と、同項前段、第三百十四条の八、第三百十四条の九第一項、附則第五条第三項及び附則第五条の四第五項中「所得割の額」とあるのは「所得割の額並びに附則第三十三条の三第五項の規定による市町村民税の所得割の額」と、第三百十四条の七第一項後段中「所得割の額」とあるのは「所得割の額及び附則第三十三条の三第五項の規定による市町村民税の所得割の額の合計額」と、同条第十一項及び附則第五条の五第二項中「所得割の額」とあるのは「所得割の額並びに附則第三十三条の三第五項の規定による市町村民税の所得割の額の合計額」と、附則第五条第三項各号中「課税総所得金額」とあるのは「課税総所得金額及び附則第三十三条の三第五項に規定する土地等に係る課税事業所得等の金額の合計額」とする。
with regard to the application of the provisions of Article 3-3 of the Supplementary Provisions, the phrase "amount of the income levy" in paragraph (2), item (iii) and paragraph (5), item (ii) of that Article is deemed to be replaced with "amount of the income levy and the amount of the income levy of municipal inhabitant tax under Article 33-3, paragraph (5) of the Supplementary Provisions", the phrase "amount of timber income" in paragraph (4) and paragraph (5), item (i) of that Article is deemed to be replaced with "amount of timber income and the amount of business income, etc. relating to land, etc. prescribed in Article 33-3, paragraph (5) of the Supplementary Provisions", and the phrase "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" in paragraph (5) of that Article is deemed to be replaced with "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 and the amount of the income levy of municipal inhabitant tax under Article 33-3, paragraph (5) of the Supplementary Provisions";
附則第三条の三の規定の適用については、同条第二項第三号及び第五項第二号中「所得割の額」とあるのは「所得割の額並びに附則第三十三条の三第五項の規定による市町村民税の所得割の額」と、同条第四項及び第五項第一号中「山林所得金額」とあるのは「山林所得金額並びに附則第三十三条の三第五項に規定する土地等に係る事業所得等の金額」と、同項中「適用した場合の所得割の額」とあるのは「適用した場合の所得割の額並びに附則第三十三条の三第五項の規定による市町村民税の所得割の額」とする。
with regard to the application of the provisions of Article 5-8 and Article 5-12 of the Supplementary Provisions, the phrase "amount of the income levy" in Article 5-8, paragraph (2), item (ii) and Article 5-12, paragraph (2), item (ii) of the Supplementary Provisions is deemed to be replaced with "amount of the income levy and the amount of the income levy of municipal inhabitant tax under Article 33-3, paragraph (5) of the Supplementary Provisions in total", and the phrase "amount of the income levy" in Article 5-8, paragraph (4) and Article 5-12, paragraph (3) of the Supplementary Provisions is deemed to be replaced with "amount of the income levy and the amount of the income levy of municipal inhabitant tax under Article 33-3, paragraph (5) of the Supplementary Provisions";
附則第五条の八及び附則第五条の十二の規定の適用については、附則第五条の八第二項第二号及び附則第五条の十二第二項第二号中「所得割の額」とあるのは「所得割の額並びに附則第三十三条の三第五項の規定による市町村民税の所得割の額の合計額」と、附則第五条の八第四項及び附則第五条の十二第三項中「所得割の額」とあるのは「所得割の額並びに附則第三十三条の三第五項の規定による市町村民税の所得割の額」とする。
In addition to what is provided for in the preceding items, Cabinet Order provides for special provisions concerning the filing under Article 317-2 and other particulars necessary for the application of the provisions concerning municipal inhabitant tax in a case where the provisions of paragraph (5) apply.
The provisions of paragraph (5) do not apply to business income or miscellaneous income prescribed in that paragraph arising from a transfer, etc. of land made during the period from January 1, 1998 to March 31, 2029.
designated citymachine translation
「指定都市」
A designated city under Article 252-19, paragraph (1) of the Local Autonomy Act: a city with a population of 500,000 or more designated by Cabinet Order (政令).
Short name set inSupplementary Provisions, Article 5, paragraph (1), item (i)
amount of business income, etc. relating to land, etc.machine translation
「土地等に係る事業所得等の金額」
The amount, worked out as a Cabinet Order (政令) sets, of the business income or miscellaneous income under Article 28-4, paragraph 1 of the Act on Special Measures Concerning Taxation that a person liable for the income levy (所得割) had in the previous year, on which prefectural or municipal inhabitant tax is charged separately from other income.
Short name set inSupplementary Provisions, Article 33-3, paragraph (1)· applies only in this paragraph
amount of taxable business income, etc. relating to land, etc.machine translation
「土地等に係る課税事業所得等の金額」
The amount of business income, etc. relating to land, etc. (土地等に係る事業所得等の金額), after the income deductions of Article 34 or Article 314-2 where they apply as read under Article 33-3, paragraph 3, item 3 or paragraph 7, item 3 of the supplementary provisions (附則).
Short name set inSupplementary Provisions, Article 33-3, paragraph (1), item (i)· applies only in this provision and in Supplementary Provisions, Article 33-3, paragraph (1), item (ii)
transfer, etc. of landmachine translation
「土地の譲渡等」
A transfer, etc. of land as defined in Article 28-4, paragraph 1 of the Act on Special Measures Concerning Taxation: a transfer of land in Japan, or of a right over land, that an individual acquired from another person and had owned for five years or less on 1 January of the year, and that gives rise to business or miscellaneous income, including granting another person long-term use of land and acting as agent or broker for a fee in the sale or exchange of land, as a Cabinet Order (政令) sets.
Defined inSupplementary Provisions, Article 33-3, paragraph (2)· applies only in this article
amount of business income, etc. relating to land, etc.machine translation
「土地等に係る事業所得等の金額」
The amount, worked out as a Cabinet Order (政令) sets, of the business income or miscellaneous income under Article 28-4, paragraph 1 of the Act on Special Measures Concerning Taxation that a person liable for the income levy (所得割) had in the previous year, on which prefectural or municipal inhabitant tax is charged separately from other income.
Short name set inSupplementary Provisions, Article 33-3, paragraph (5)· applies only in this paragraph
amount of taxable business income, etc. relating to land, etc.machine translation
「土地等に係る課税事業所得等の金額」
The amount of business income, etc. relating to land, etc. (土地等に係る事業所得等の金額), after the income deductions of Article 34 or Article 314-2 where they apply as read under Article 33-3, paragraph 3, item 3 or paragraph 7, item 3 of the supplementary provisions (附則).
Short name set inSupplementary Provisions, Article 33-3, paragraph (5), item (i)· applies only in this provision and in Supplementary Provisions, Article 33-3, paragraph (5), item (ii)