Supplementary Provisions, Article 35-2-5Special Provisions on Calculation of Income and Special Collection, etc. for Prefectural Inhabitant Tax and Municipal Inhabitant Tax on Dividends and Similar Income in a Withholding-Selected Account
第三十五条の二の五（源泉徴収選択口座内配当等に係る道府県民税及び市町村民税の所得計算及び特別徴収等の特例）
With regard to dividends and similar income in a withholding-selected account prescribed in Article 37-11-6, paragraph (1) of the Act on Special Measures Concerning Taxation (hereinafter in this paragraph and paragraph (6) referred to as "dividends and similar income in a withholding-selected account") received by a person liable for the income levy of prefectural inhabitant tax, the amount of interest income and amount of dividend income relating to those dividends and similar income in a withholding-selected account are to be calculated, as provided for by Cabinet Order, separately from the amount of interest income and amount of dividend income relating to interest and similar income (meaning interest and similar income prescribed in Article 23, paragraph (1) of the Income Tax Act; the same applies in paragraph (6)) and dividends and similar income (meaning dividends and similar income prescribed in Article 24, paragraph (1) of the Income Tax Act; the same applies in paragraph (6)) other than those dividends and similar income in a withholding-selected account.
道府県民税の所得割の納税義務者が支払を受ける租税特別措置法第三十七条の十一の六第一項に規定する源泉徴収選択口座内配当等（以下この項及び第六項において「源泉徴収選択口座内配当等」という。）については、政令で定めるところにより、当該源泉徴収選択口座内配当等に係る利子所得の金額及び配当所得の金額と当該源泉徴収選択口座内配当等以外の利子等（所得税法第二十三条第一項に規定する利子等をいう。第六項において同じ。）及び配当等（所得税法第二十四条第一項に規定する配当等をいう。第六項において同じ。）に係る利子所得の金額及び配当所得の金額とを区分して、これらの金額を計算するものとする。
With regard to the application of the provisions of Article 24, paragraph (1), item (vi) and Article 71-31, paragraphs (1) and (2) where a special collection agent prescribed in Article 71-31, paragraph (1) for whom a withholding-selected account prescribed in Article 37-11-4, paragraph (1) of the Act on Special Measures Concerning Taxation (referred to as "withholding-selected account" in the following paragraph) has been opened collects the dividend levy of prefectural inhabitant tax pursuant to Article 71-31, paragraph (2) on dividends and similar income in a withholding-selected account prescribed in Article 37-11-6, paragraph (1) of that Act (referred to as "dividends and similar income in a withholding-selected account" in the following paragraph and paragraph (4)), the phrase "the date on which the individual is to receive payment" in those provisions is deemed to be replaced with "January 1 of the year that includes the date on which the individual is to receive payment", and the phrase "the 10th day of the month following the month containing the day of collection" in paragraph (2) of that Article is deemed to be replaced with "the 10th day of January of the year following the year containing the day of collection (or, in a case specified by Cabinet Order, the date specified by Cabinet Order)".
租税特別措置法第三十七条の十一の四第一項に規定する源泉徴収選択口座（次項において「源泉徴収選択口座」という。）が開設されている第七十一条の三十一第一項に規定する特別徴収義務者が、同法第三十七条の十一の六第一項に規定する源泉徴収選択口座内配当等（次項及び第四項において「源泉徴収選択口座内配当等」という。）につき、第七十一条の三十一第二項の規定に基づき道府県民税の配当割を徴収する場合における第二十四条第一項第六号並びに第七十一条の三十一第一項及び第二項の規定の適用については、これらの規定中「受けるべき日」とあるのは「受けるべき日の属する年の一月一日」と、同項中「属する月の翌月十日」とあるのは「属する年の翌年一月十日（政令で定める場合にあつては、政令で定める日）」とする。
Where the special collection agent referred to in the preceding paragraph calculates the amount of dividend levy of prefectural inhabitant tax to be collected and remitted on dividends and similar income in a withholding-selected account paid to a person liable for the dividend levy of prefectural inhabitant tax, and there is an amount set out in the following items with respect to the withholding-selected account relating to those dividends and similar income in a withholding-selected account, the amount of dividend levy of prefectural inhabitant tax to be collected and remitted on those dividends and similar income in a withholding-selected account is, as provided for by Cabinet Order, the amount calculated by applying the provisions of Article 71-28 on the basis that the remainder obtained by deducting the total of the amounts set out in those items from the total amount of dividends and similar income in a withholding-selected account delivered during that year is deemed to be the amount of specified dividends and similar income relating to those dividends and similar income in a withholding-selected account.
前項の特別徴収義務者が道府県民税の配当割の納税義務者に対して支払われる源泉徴収選択口座内配当等について徴収して納入すべき道府県民税の配当割の額を計算する場合において、当該源泉徴収選択口座内配当等に係る源泉徴収選択口座につき次の各号に掲げる金額があるときは、当該源泉徴収選択口座内配当等について徴収して納入すべき道府県民税の配当割の額は、政令で定めるところにより、その年中に交付をした源泉徴収選択口座内配当等の額の総額から当該各号に掲げる金額の合計額を控除した残額を当該源泉徴収選択口座内配当等に係る特定配当等の額とみなして第七十一条の二十八の規定を適用して計算した金額とする。
the amount specified by Cabinet Order as the amount of a loss arising in the calculation of the amount of business income, amount of capital gains and amount of miscellaneous income from a transfer, made during that year, of listed shares, etc. held in a specified account prescribed in Article 37-11-3, paragraph (1) of the Act on Special Measures Concerning Taxation relating to the withholding-selected account concerned, calculated pursuant to that paragraph with respect to that transfer;
その年中にした当該源泉徴収選択口座に係る租税特別措置法第三十七条の十一の三第一項に規定する特定口座内保管上場株式等の譲渡につき同項の規定に基づいて計算された当該特定口座内保管上場株式等の譲渡による事業所得の金額、譲渡所得の金額及び雑所得の金額の計算上生じた損失の金額として政令で定める金額
the amount specified by Cabinet Order as the amount of a loss arising in the calculation of the amount of business income and amount of miscellaneous income from the transfer of listed shares, etc. through margin transactions, etc. prescribed in Article 37-11-3, paragraph (2) of the Act on Special Measures Concerning Taxation relating to the cash settlement prescribed in Article 37-11-4, paragraph (1) of that Act processed during that year in the withholding-selected account concerned, calculated pursuant to Article 37-11-3, paragraph (2) of that Act with respect to that transfer.
その年中に当該源泉徴収選択口座において処理された租税特別措置法第三十七条の十一の四第一項に規定する差金決済に係る同法第三十七条の十一の三第二項に規定する信用取引等に係る上場株式等の譲渡につき同項の規定により計算された当該信用取引等に係る上場株式等の譲渡による事業所得の金額及び雑所得の金額の計算上生じた損失の金額として政令で定める金額
In the case of the preceding paragraph, where, with respect to dividends and similar income in a withholding-selected account paid to the person liable for the dividend levy of prefectural inhabitant tax concerned, the amount of dividend levy of prefectural inhabitant tax already collected during that year by the special collection agent referred to in that paragraph at the time of delivery of those dividends and similar income in a withholding-selected account pursuant to Article 71-31, paragraph (2) exceeds the amount of dividend levy of prefectural inhabitant tax calculated by applying the provisions of the preceding paragraph, the special collection agent must refund to that person liable for tax the dividend levy equivalent to the amount of the excess.
前項の場合において、当該道府県民税の配当割の納税義務者に対して支払われる源泉徴収選択口座内配当等について、その年中に同項の特別徴収義務者が当該源泉徴収選択口座内配当等の交付の際に第七十一条の三十一第二項の規定により既に徴収した道府県民税の配当割の額が前項の規定を適用して計算した道府県民税の配当割の額を超えるときは、当該特別徴収義務者は、当該納税義務者に対し、当該超える部分の金額に相当する配当割を還付しなければならない。
Necessary particulars relevant to the application of the provisions of each of the preceding paragraphs are specified by Cabinet Order.
前各項の規定の適用に関し必要な事項は、政令で定める。
With regard to dividends and similar income in a withholding-selected account received by a person liable for the income levy of municipal inhabitant tax, the amount of interest income and amount of dividend income relating to those dividends and similar income in a withholding-selected account are to be calculated, as provided for by Cabinet Order, separately from the amount of interest income and amount of dividend income relating to interest and similar income and dividends and similar income other than those dividends and similar income in a withholding-selected account.
市町村民税の所得割の納税義務者が支払を受ける源泉徴収選択口座内配当等については、政令で定めるところにより、当該源泉徴収選択口座内配当等に係る利子所得の金額及び配当所得の金額と当該源泉徴収選択口座内配当等以外の利子等及び配当等に係る利子所得の金額及び配当所得の金額とを区分して、これらの金額を計算するものとする。
Cabinet Order provides for the necessary particulars concerning the application of the provisions of the preceding paragraph.
前項の規定の適用に関し必要な事項は、政令で定める。
special collection agentmachine translation
「特別徴収義務者」
A person obliged to collect a local tax by special collection (特別徴収) and pay it in (Article 1, paragraph 1, item 10).
Defined inArticle 1, paragraph (1), item (x)· applies throughout the law
interest and similar incomemachine translation
「利子等」
Interest and similar income (利子等) as defined in Article 23, paragraph 1 of the Income Tax Act: interest on bonds and savings deposits, and distributions of profit from jointly operated trusts, bond investment trusts and publicly offered bond-based investment trusts.
Defined inSupplementary Provisions, Article 35-2-5, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 35-2-5, paragraph (6)
dividends and similar income in a withholding-selected accountmachine translation
「源泉徴収選択口座内配当等」
Dividends and similar income on listed shares, etc. (上場株式等の配当等) received by the holder of a withholding-selected account (源泉徴収選択口座) that are accepted, under the holder's contract entrusting their receipt to the financial instruments business operator (上場株式配当等受領委任契約), into the specified account for such dividends (特定上場株式配当等勘定) set up in that account.
Short name set inSupplementary Provisions, Article 35-2-5, paragraph (1)· applies only in this paragraph and in Supplementary Provisions, Article 35-2-5, paragraph (6)
dividends and similar incomemachine translation
「配当等」
Dividends and similar income as defined in Article 24, paragraph 1 of the Income Tax Act: dividends of surplus (剰余金の配当), dividends of profits (利益の配当), distributions of surplus (剰余金の分配), distributions of money by investment corporations (金銭の分配), interest on foundation funds (基金利息), and distributions of profit from investment trusts other than certain bond-type ones and from specified beneficiary certificate-issuing trusts, each with the exclusions that paragraph makes.
Defined inSupplementary Provisions, Article 35-2-5, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 35-2-5, paragraph (6)
withholding-selected accountmachine translation
「源泉徴収選択口座」
A specified account (特定口座) for which the resident, or non-resident with a permanent establishment in Japan, has given the head of the financial instruments business operator's office a notification choosing withholding at source (特定口座源泉徴収選択届出書) for the year, so that income tax is withheld on the gains from transfers and margin-trading settlements in it.
Short name set inSupplementary Provisions, Article 35-2-5, paragraph (2)· applies only in this provision and in Supplementary Provisions, Article 35-2-5, paragraph (3)
dividends and similar income in a withholding-selected accountmachine translation
「源泉徴収選択口座内配当等」
Dividends and similar income on listed shares, etc. (上場株式等の配当等) received by the holder of a withholding-selected account (源泉徴収選択口座) that are accepted, under the holder's contract entrusting their receipt to the financial instruments business operator (上場株式配当等受領委任契約), into the specified account for such dividends (特定上場株式配当等勘定) set up in that account.
Short name set inSupplementary Provisions, Article 35-2-5, paragraph (2)· applies only in this provision and in Supplementary Provisions, Article 35-2-5, paragraphs (3) and (4)