Supplementary Provisions, Article 34-3Special Provisions on Prefectural Inhabitant Tax and Municipal Inhabitant Tax on Long-Term Capital Gains in the Case of Transfer of Residential Property
第三十四条の三（居住用財産を譲渡した場合の長期譲渡所得に係る道府県民税及び市町村民税の課税の特例）
Where a person liable for the income levy of prefectural inhabitant tax has capital gains prescribed in Article 31-3, paragraph (1) of the Act on Special Measures Concerning Taxation in the previous year, the amount of the income levy of prefectural inhabitant tax imposed on the taxable long-term capital gains pertaining to those capital gains pursuant to the first sentence of Article 34, paragraph (1) of the Supplementary Provisions is, notwithstanding the first sentence of that paragraph, the amount equivalent to the amount specified in each of the following items according to the category of cases set forth in that item.
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三十一条の三第一項に規定する譲渡所得を有する場合には、当該譲渡所得については、附則第三十四条第一項前段の規定により当該譲渡所得に係る課税長期譲渡所得金額に対し課する道府県民税の所得割の額は、同項前段の規定にかかわらず、次の各号に掲げる場合の区分に応じ当該各号に定める金額に相当する額とする。
where the taxable long-term capital gains are 60,000,000 yen or less: the amount equivalent to 1.6/100 of those taxable long-term capital gains (0.8/100 where the person liable for tax has an address within the area of a designated city);
課税長期譲渡所得金額が六千万円以下である場合 当該課税長期譲渡所得金額の百分の一・六（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、百分の〇・八）に相当する金額
where the taxable long-term capital gains exceed 60,000,000 yen: the total of the following amounts:
課税長期譲渡所得金額が六千万円を超える場合 次に掲げる金額の合計額
960,000 yen (480,000 yen where the person liable for tax has an address within the area of a designated city);
九十六万円（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、四十八万円）
the amount equivalent to 2/100 of the amount obtained by deducting 60,000,000 yen from those taxable long-term capital gains (1/100 where the person liable for tax has an address within the area of a designated city).
当該課税長期譲渡所得金額から六千万円を控除した金額の百分の二（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、百分の一）に相当する金額
The provisions of the preceding paragraph apply only where the particulars concerning the details of the capital gains referred to in the preceding paragraph are stated in the return under Article 45-2, paragraph (1) for the fiscal year for which the person seeks to be subject to the application of those provisions (including a return submitted after its deadline for filing but by the time the tax notice for prefectural inhabitant tax is served, and the final return under Article 45-3, paragraph (1) submitted by that time) (including the case where the mayor of the municipality finds that there is an unavoidable reason for the particulars not being stated in those returns).
前項の規定は、同項の規定の適用を受けようとする年度分の第四十五条の二第一項の規定による申告書（その提出期限後において道府県民税の納税通知書が送達される時までに提出されたもの及びその時までに提出された第四十五条の三第一項の確定申告書を含む。）に前項の譲渡所得の明細に関する事項の記載があるとき（これらの申告書にその記載がないことについてやむを得ない理由があると市町村長が認めるときを含む。）に限り、適用する。
Where a person liable for the income levy of municipal inhabitant tax has capital gains prescribed in Article 31-3, paragraph (1) of the Act on Special Measures Concerning Taxation in the previous year, the amount of the income levy of municipal inhabitant tax imposed on the taxable long-term capital gains pertaining to those capital gains pursuant to the first sentence of Article 34, paragraph (4) of the Supplementary Provisions is, notwithstanding the first sentence of that paragraph, the amount equivalent to the amount specified in each of the following items according to the category of cases set forth in that item.
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三十一条の三第一項に規定する譲渡所得を有する場合には、当該譲渡所得については、附則第三十四条第四項前段の規定により当該譲渡所得に係る課税長期譲渡所得金額に対し課する市町村民税の所得割の額は、同項前段の規定にかかわらず、次の各号に掲げる場合の区分に応じ当該各号に定める金額に相当する額とする。
where the taxable long-term capital gains are 60,000,000 yen or less: the amount equivalent to 2.4/100 of those taxable long-term capital gains (3.2/100 where the person liable for tax has an address within the area of a designated city);
課税長期譲渡所得金額が六千万円以下である場合 当該課税長期譲渡所得金額の百分の二・四（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、百分の三・二）に相当する金額
where the taxable long-term capital gains exceed 60,000,000 yen: the total of the following amounts:
課税長期譲渡所得金額が六千万円を超える場合 次に掲げる金額の合計額
1,440,000 yen (1,920,000 yen where the person liable for tax has an address within the area of a designated city);
百四十四万円（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、百九十二万円）
the amount equivalent to 3/100 of the amount obtained by deducting 60,000,000 yen from those taxable long-term capital gains (4/100 where the person liable for tax has an address within the area of a designated city).
当該課税長期譲渡所得金額から六千万円を控除した金額の百分の三（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、百分の四）に相当する金額
The provisions of the preceding paragraph apply only where the particulars concerning the details of the capital gains referred to in the preceding paragraph are stated in the return under Article 317-2, paragraph (1) for the fiscal year for which the person seeks to be subject to the application of those provisions (including a return submitted after its deadline for filing but by the time the tax notice for municipal inhabitant tax is served, and the final return under Article 317-3, paragraph (1) submitted by that time) (including the case where the mayor of the municipality finds that there is an unavoidable reason for the particulars not being stated in those returns).
前項の規定は、同項の規定の適用を受けようとする年度分の第三百十七条の二第一項の規定による申告書（その提出期限後において市町村民税の納税通知書が送達される時までに提出されたもの及びその時までに提出された第三百十七条の三第一項の確定申告書を含む。）に前項の譲渡所得の明細に関する事項の記載があるとき（これらの申告書にその記載がないことについてやむを得ない理由があると市町村長が認めるときを含む。）に限り、適用する。
tax noticemachine translation
「納税通知書」
A document a local government draws up for local tax a taxpayer must pay, stating the Acts and the local government's ordinance (条例) provisions the tax is levied under, the taxpayer's address and name, the tax base, rate and amount, the payment periods and the amount due in each, where to pay, the steps that will be taken if the tax is not paid by the due date, and how to seek relief against the assessment.
Defined inArticle 1, paragraph (1), item (vi)· applies throughout the law
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)
taxable long-term capital gainsmachine translation
「課税長期譲渡所得金額」
For the income levy (所得割) of the prefectural inhabitant tax (道府県民税), the previous year's long-term capital gains (長期譲渡所得の金額) on land and buildings covered by Article 31, paragraph 1 of the Act on Special Measures Concerning Taxation, less the special deductions under Articles 33-4 to 36 of that Act where they apply, and after Article 34 as reworded by paragraph 3, item 3 of the same Article of the supplementary provisions (附則) where it applies; the prefecture taxes it at 2% (1% for a resident of a designated city (指定都市)), separately from other income.
Short name set inSupplementary Provisions, Article 34, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 34-2, paragraphs (1) and (2); and Supplementary Provisions, Article 34-3, paragraph (1)
taxable long-term capital gainsmachine translation
「課税長期譲渡所得金額」
For the income levy (所得割) of the municipal inhabitant tax (市町村民税), the previous year's long-term capital gains (長期譲渡所得の金額) on land and buildings covered by Article 31, paragraph 1 of the Act on Special Measures Concerning Taxation, less the special deductions under Articles 33-4 to 36 of that Act where they apply, and after Article 314-2 as reworded by paragraph 6, item 3 of the same Article of the supplementary provisions (附則) where it applies; the municipality taxes it at 3% (4% for a resident of a designated city (指定都市)), separately from other income.
Short name set inSupplementary Provisions, Article 34, paragraph (4)· applies only in this provision and in Supplementary Provisions, Article 34-2, paragraphs (4) and (5); and Supplementary Provisions, Article 34-3, paragraph (3)
service
送達
The delivery of a document in a court proceeding, such as a lawsuit, to the person it is for, by a procedure the law lays down: unless a provision says otherwise, the court carries it out of its own motion, the court clerk handles the work (Code of Civil Procedure, Article 98), and the person who effects it reports on it to the court in writing (Article 100, paragraph (1)); the complaint must be served on the defendant (Article 138, paragraph (1)), and the judgment on the parties (Article 255, paragraph (1)). A document is served by post or by a court enforcement officer (執行官) (Article 101, paragraph (1)), as a rule by handing it to the person (Article 102-2), at their address, residence, place of business or office, or at their workplace where those are unknown or service there meets an obstacle (Article 103); each party, legal representative and litigation representative (訴訟代理人) must tell the court a place in Japan where they are to be served (Article 104, paragraph (1)), and service abroad is made at the presiding judge's request to that country's authorities or to a Japanese ambassador, minister or consul there (Article 108). If the person is not found at a place other than their workplace, the document may be handed to an employee or a person living with them who can be trusted to receive it, and if it is refused without a legitimate reason it may be left there (Article 106, paragraphs (1) and (3)); where it cannot be served in those ways, the court clerk may send it by registered mail, and it counts as served when it is sent (Article 107, paragraphs (1) and (3)). An electronic record can also be served through the courts' electronic system on a person who has registered for it, by making it available to them and sending them a notice, and that service takes effect when they view it or save it to their computer, or one week after the notice was sent, whichever comes first (Articles 109-2, paragraph (1), and 109-3, paragraph (1)); a person who must make filings online, such as a litigation representative (訴訟代理人) entrusted with the case, can be served this way even without registering, and without a notice, the week then running from when the record was made available (Articles 109-4 and 132-11, paragraph (1)). Where a party's address or other place for service is unknown, among other cases, the court clerk may serve by publication (公示送達), on petition or where the court orders it, and serves the same party by publication again of the clerk's own motion, as a rule (Article 110, paragraphs (1) to (3)): that the clerk holds the document and will hand it over at any time is made available for anyone to view, by a method the Supreme Court's rules (最高裁判所規則) set, and posted on the court's notice board or shown on a screen at the court (Article 111), and service takes effect two weeks after that begins, or six weeks for service to be made abroad, though one made again of the clerk's own motion takes effect the day after it begins (Article 112, paragraphs (1) and (2)). Some time limits run from service: an appeal to the court of second instance (控訴), for one, must be filed within two weeks of the day the judgment is served (Article 285).
Written by AI using Code of Civil Procedure, Arts. 98, 100 to 104, 106 to 112, 132-11, 138, 255, 285 as a reference.