Supplementary Provisions, Article 35-2-6Aggregation of Profits and Losses and Deduction for Carryover of Capital Loss Pertaining to Listed Shares, etc.
第三十五条の二の六（上場株式等に係る譲渡損失の損益通算及び繰越控除）
The amount of capital loss on listed shares, etc. of a person liable for the income levy of prefectural inhabitant tax for each fiscal year on or after fiscal year 2017 is to be deducted in calculating the amount of dividend income, etc. on listed shares, etc. prescribed in Article 33-2, paragraph (1) of the Supplementary Provisions of that person, up to the limit of that amount, notwithstanding the second sentence of Article 35-2-2, paragraph (1) of the Supplementary Provisions, only where the person has submitted, with regard to income tax for the year in which that amount of capital loss on listed shares, etc. arose, a final return under Article 2, paragraph (1), item (xxxvii) of the Income Tax Act stating matters concerning the deduction of the amount of capital loss on listed shares, etc. (including a return under Article 123, paragraph (1) of the Income Tax Act as applied mutatis mutandis in Article 37-12-2, paragraph (9) of the Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 37-13-2, paragraph (10) of that Act); hereinafter in this Article referred to as a "final return") (limited to a case where Article 37-12-2, paragraph (1) of that Act applies).
道府県民税の所得割の納税義務者の平成二十九年度分以後の各年度分の上場株式等に係る譲渡損失の金額は、当該上場株式等に係る譲渡損失の金額の生じた年分の所得税について上場株式等に係る譲渡損失の金額の控除に関する事項を記載した所得税法第二条第一項第三十七号の確定申告書（租税特別措置法第三十七条の十二の二第九項（同法第三十七条の十三の二第十項において準用する場合を含む。）において準用する所得税法第百二十三条第一項の規定による申告書を含む。以下この条において「確定申告書」という。）を提出した場合（租税特別措置法第三十七条の十二の二第一項の規定の適用がある場合に限る。）に限り、附則第三十五条の二の二第一項後段の規定にかかわらず、当該納税義務者の附則第三十三条の二第一項に規定する上場株式等に係る配当所得等の金額を限度として、当該上場株式等に係る配当所得等の金額の計算上控除する。
The amount of capital loss on listed shares, etc. prescribed in the preceding paragraph means, of the amount calculated as provided for by Cabinet Order as the amount of a loss arising from a person liable for the income levy of prefectural inhabitant tax having made a transfer of listed shares, etc. set out in Article 37-12-2, paragraph (2), items (i) through (x) of the Act on Special Measures Concerning Taxation (excluding one falling under Article 32, paragraph (2) of that Act; referred to as "transfer of listed shares, etc." in paragraph (5)), the amount calculated as provided for by Cabinet Order as the portion that still cannot be deducted even after deduction in calculating the amount of capital gains, etc. on listed shares, etc. prescribed in Article 35-2-2, paragraph (1) of the Supplementary Provisions for prefectural inhabitant tax for the fiscal year following the fiscal year that includes the last day of the year in which that person liable for tax made that transfer.
前項に規定する上場株式等に係る譲渡損失の金額とは、当該道府県民税の所得割の納税義務者が、租税特別措置法第三十七条の十二の二第二項第一号から第十号までに掲げる上場株式等の譲渡（同法第三十二条第二項の規定に該当するものを除く。第五項において「上場株式等の譲渡」という。）をしたことにより生じた損失の金額として政令で定めるところにより計算した金額のうち、当該納税義務者の当該譲渡をした年の末日の属する年度の翌年度の道府県民税に係る附則第三十五条の二の二第一項に規定する上場株式等に係る譲渡所得等の金額の計算上控除してもなお控除することができない部分の金額として政令で定めるところにより計算した金額をいう。
With regard to the application of the provisions of Article 33-2, paragraphs (1) through (4) of the Supplementary Provisions where the provisions of paragraph (1) apply, the phrase "(hereinafter in this paragraph referred to as the" in paragraph (1) of that Article is deemed to be replaced with "(where the provisions of Article 35-2-6, paragraph (1) of the Supplementary Provisions apply, the amount after that application; hereinafter in this paragraph referred to as the".
第一項の規定の適用がある場合における附則第三十三条の二第一項から第四項までの規定の適用については、同条第一項中「計算した金額（」とあるのは、「計算した金額（附則第三十五条の二の六第一項の規定の適用がある場合には、その適用後の金額。」とする。
The amount of capital loss on listed shares, etc. arising in each year within the three years preceding the previous year of a person liable for the income levy of prefectural inhabitant tax (excluding any amount deducted before the previous year pursuant to this paragraph) is to be deducted, only where the person has submitted a final return for the income tax of the year in which that amount of capital loss on listed shares, etc. arose and has continuously submitted final returns for the income tax of the subsequent years (limited to a case where Article 37-12-2, paragraph (5) of the Act on Special Measures Concerning Taxation applies), notwithstanding the second sentence of Article 35-2-2, paragraph (1) of the Supplementary Provisions, as provided for by Cabinet Order, in calculating the amount of capital gains, etc. on listed shares, etc. prescribed in paragraph (1) of that Article and the amount of dividend income, etc. on listed shares, etc. prescribed in Article 33-2, paragraph (1) of the Supplementary Provisions of that person (where the provisions of paragraph (1) apply, the amount after that application; the same applies hereinafter in this paragraph), up to the limit of those amounts.
道府県民税の所得割の納税義務者の前年前三年内の各年に生じた上場株式等に係る譲渡損失の金額（この項の規定により前年前において控除されたものを除く。）は、当該上場株式等に係る譲渡損失の金額の生じた年分の所得税について確定申告書を提出した場合において、その後の年分の所得税について連続して確定申告書を提出しているとき（租税特別措置法第三十七条の十二の二第五項の規定の適用があるときに限る。）に限り、附則第三十五条の二の二第一項後段の規定にかかわらず、政令で定めるところにより、当該納税義務者の同項に規定する上場株式等に係る譲渡所得等の金額及び附則第三十三条の二第一項に規定する上場株式等に係る配当所得等の金額（第一項の規定の適用がある場合には、その適用後の金額。以下この項において同じ。）を限度として、当該上場株式等に係る譲渡所得等の金額及び上場株式等に係る配当所得等の金額の計算上控除する。
The amount of capital loss on listed shares, etc. prescribed in the preceding paragraph means, of the amount calculated as provided for by Cabinet Order as the amount of a loss arising from a person liable for the income levy of prefectural inhabitant tax having made a transfer of listed shares, etc., the amount calculated as provided for by Cabinet Order as the portion that still cannot be deducted even after deduction in calculating the amount of capital gains, etc. on listed shares, etc. prescribed in Article 35-2-2, paragraph (1) of the Supplementary Provisions for prefectural inhabitant tax for the fiscal year following the fiscal year that includes the last day of the year in which that person liable for tax made that transfer (excluding any amount deducted through the application of the provisions of paragraph (1)).
前項に規定する上場株式等に係る譲渡損失の金額とは、当該道府県民税の所得割の納税義務者が、上場株式等の譲渡をしたことにより生じた損失の金額として政令で定めるところにより計算した金額のうち、当該納税義務者の当該譲渡をした年の末日の属する年度の翌年度の道府県民税に係る附則第三十五条の二の二第一項に規定する上場株式等に係る譲渡所得等の金額の計算上控除してもなお控除することができない部分の金額として政令で定めるところにより計算した金額（第一項の規定の適用を受けて控除されたものを除く。）をいう。
With regard to the application of the provisions of Article 33-2, paragraphs (1), (2) and (4) of the Supplementary Provisions and Article 35-2-2, paragraphs (1) through (3) of the Supplementary Provisions where the provisions of paragraph (4) apply, the phrase "the amount calculated as provided by Cabinet Order" in Article 33-2, paragraph (1) of the Supplementary Provisions is deemed to be replaced with "the amount calculated as provided by Cabinet Order (where the provisions of Article 35-2-6, paragraph (4) of the Supplementary Provisions apply, the amount after that application;", and the phrase "the amount calculated as provided for by Cabinet Order as the amount of those capital gains, etc. on listed shares, etc. for the previous year (" in Article 35-2-2, paragraph (1) of the Supplementary Provisions is deemed to be replaced with "the amount calculated as provided for by Cabinet Order as the amount of those capital gains, etc. on listed shares, etc. for the previous year (where the provisions of Article 35-2-6, paragraph (4) of the Supplementary Provisions apply, the amount after that application, and".
第四項の規定の適用がある場合における附則第三十三条の二第一項、第二項及び第四項並びに附則第三十五条の二の二第一項から第三項までの規定の適用については、附則第三十三条の二第一項中「計算した金額（」とあるのは「計算した金額（附則第三十五条の二の六第四項の規定の適用がある場合には、その適用後の金額。」と、附則第三十五条の二の二第一項中「計算した金額（」とあるのは「計算した金額（附則第三十五条の二の六第四項の規定の適用がある場合には、その適用後の金額とし、」とする。
Beyond what is provided for in the preceding paragraphs, necessary matters concerning the application of those provisions are specified by Cabinet Order.
前各項に定めるもののほか、これらの規定の適用に関し必要な事項は、政令で定める。
The amount of capital loss on listed shares, etc. of a person liable for the income levy of municipal inhabitant tax for each fiscal year on or after fiscal year 2017 is to be deducted in calculating the amount of dividend income, etc. on listed shares, etc. prescribed in Article 33-2, paragraph (5) of the Supplementary Provisions of that person, up to the limit of that amount, notwithstanding the second sentence of Article 35-2-2, paragraph (5) of the Supplementary Provisions, only where the person has submitted, with regard to income tax for the year in which that amount of capital loss on listed shares, etc. arose, a final return stating matters concerning the deduction of the amount of capital loss on listed shares, etc. (limited to a case where Article 37-12-2, paragraph (1) of the Act on Special Measures Concerning Taxation applies).
市町村民税の所得割の納税義務者の平成二十九年度分以後の各年度分の上場株式等に係る譲渡損失の金額は、当該上場株式等に係る譲渡損失の金額の生じた年分の所得税について上場株式等に係る譲渡損失の金額の控除に関する事項を記載した確定申告書を提出した場合（租税特別措置法第三十七条の十二の二第一項の規定の適用がある場合に限る。）に限り、附則第三十五条の二の二第五項後段の規定にかかわらず、当該納税義務者の附則第三十三条の二第五項に規定する上場株式等に係る配当所得等の金額を限度として、当該上場株式等に係る配当所得等の金額の計算上控除する。
The amount of capital loss on listed shares, etc. prescribed in the preceding paragraph means, of the amount calculated as provided for by Cabinet Order as the amount of a loss arising from a person liable for the income levy of municipal inhabitant tax having made a transfer of listed shares, etc. set out in Article 37-12-2, paragraph (2), items (i) through (x) of the Act on Special Measures Concerning Taxation (excluding one falling under Article 32, paragraph (2) of that Act; referred to as "transfer of listed shares, etc." in paragraph (12)), the amount calculated as provided for by Cabinet Order as the portion that still cannot be deducted even after deduction in calculating the amount of capital gains, etc. on listed shares, etc. prescribed in Article 35-2-2, paragraph (5) of the Supplementary Provisions for municipal inhabitant tax for the fiscal year following the fiscal year that includes the last day of the year in which that person liable for tax made that transfer.
前項に規定する上場株式等に係る譲渡損失の金額とは、当該市町村民税の所得割の納税義務者が、租税特別措置法第三十七条の十二の二第二項第一号から第十号までに掲げる上場株式等の譲渡（同法第三十二条第二項の規定に該当するものを除く。第十二項において「上場株式等の譲渡」という。）をしたことにより生じた損失の金額として政令で定めるところにより計算した金額のうち、当該納税義務者の当該譲渡をした年の末日の属する年度の翌年度の市町村民税に係る附則第三十五条の二の二第五項に規定する上場株式等に係る譲渡所得等の金額の計算上控除してもなお控除することができない部分の金額として政令で定めるところにより計算した金額をいう。
With regard to the application of the provisions of Article 33-2, paragraphs (5) through (8) of the Supplementary Provisions where the provisions of paragraph (8) apply, the phrase "the amount calculated as provided by Cabinet Order" in paragraph (5) of that Article is deemed to be replaced with "the amount calculated as provided by Cabinet Order (where the provisions of Article 35-2-6, paragraph (8) of the Supplementary Provisions apply, the amount after that application;".
第八項の規定の適用がある場合における附則第三十三条の二第五項から第八項までの規定の適用については、同条第五項中「計算した金額（」とあるのは、「計算した金額（附則第三十五条の二の六第八項の規定の適用がある場合には、その適用後の金額。」とする。
The amount of capital loss on listed shares, etc. arising in each year within the three years preceding the previous year of a person liable for the income levy of municipal inhabitant tax (excluding any amount deducted before the previous year pursuant to this paragraph) is to be deducted, only where the person has submitted a final return for the income tax of the year in which that amount of capital loss on listed shares, etc. arose and has continuously submitted final returns for the income tax of the subsequent years (limited to a case where Article 37-12-2, paragraph (5) of the Act on Special Measures Concerning Taxation applies), notwithstanding the second sentence of Article 35-2-2, paragraph (5) of the Supplementary Provisions, as provided for by Cabinet Order, in calculating the amount of capital gains, etc. on listed shares, etc. prescribed in paragraph (5) of that Article and the amount of dividend income, etc. on listed shares, etc. prescribed in Article 33-2, paragraph (5) of the Supplementary Provisions of that person (where the provisions of paragraph (8) apply, the amount after that application; the same applies hereinafter in this paragraph), up to the limit of those amounts.
市町村民税の所得割の納税義務者の前年前三年内の各年に生じた上場株式等に係る譲渡損失の金額（この項の規定により前年前において控除されたものを除く。）は、当該上場株式等に係る譲渡損失の金額の生じた年分の所得税について確定申告書を提出した場合において、その後の年分の所得税について連続して確定申告書を提出しているとき（租税特別措置法第三十七条の十二の二第五項の規定の適用があるときに限る。）に限り、附則第三十五条の二の二第五項後段の規定にかかわらず、政令で定めるところにより、当該納税義務者の同項に規定する上場株式等に係る譲渡所得等の金額及び附則第三十三条の二第五項に規定する上場株式等に係る配当所得等の金額（第八項の規定の適用がある場合には、その適用後の金額。以下この項において同じ。）を限度として、当該上場株式等に係る譲渡所得等の金額及び上場株式等に係る配当所得等の金額の計算上控除する。
The amount of capital loss on listed shares, etc. prescribed in the preceding paragraph means, of the amount calculated as provided for by Cabinet Order as the amount of a loss arising from a person liable for the income levy of municipal inhabitant tax having made a transfer of listed shares, etc., the amount calculated as provided for by Cabinet Order as the portion that still cannot be deducted even after deduction in calculating the amount of capital gains, etc. on listed shares, etc. prescribed in Article 35-2-2, paragraph (5) of the Supplementary Provisions for municipal inhabitant tax for the fiscal year following the fiscal year that includes the last day of the year in which that person liable for tax made that transfer (excluding any amount deducted through the application of the provisions of paragraph (8)).
前項に規定する上場株式等に係る譲渡損失の金額とは、当該市町村民税の所得割の納税義務者が、上場株式等の譲渡をしたことにより生じた損失の金額として政令で定めるところにより計算した金額のうち、当該納税義務者の当該譲渡をした年の末日の属する年度の翌年度の市町村民税に係る附則第三十五条の二の二第五項に規定する上場株式等に係る譲渡所得等の金額の計算上控除してもなお控除することができない部分の金額として政令で定めるところにより計算した金額（第八項の規定の適用を受けて控除されたものを除く。）をいう。
With regard to the application of the provisions of Article 33-2, paragraphs (5), (6) and (8) of the Supplementary Provisions and Article 35-2-2, paragraphs (5) through (7) of the Supplementary Provisions where the provisions of paragraph (11) apply, the phrase "the amount calculated as provided by Cabinet Order" in Article 33-2, paragraph (5) of the Supplementary Provisions is deemed to be replaced with "the amount calculated as provided by Cabinet Order (where the provisions of Article 35-2-6, paragraph (11) of the Supplementary Provisions apply, the amount after that application;", and the phrase "the amount calculated as provided for by Cabinet Order as the amount of those capital gains, etc. on listed shares, etc. for the previous year (" in Article 35-2-2, paragraph (5) of the Supplementary Provisions is deemed to be replaced with "the amount calculated as provided for by Cabinet Order as the amount of those capital gains, etc. on listed shares, etc. for the previous year (where the provisions of Article 35-2-6, paragraph (11) of the Supplementary Provisions apply, the amount after that application, and".
第十一項の規定の適用がある場合における附則第三十三条の二第五項、第六項及び第八項並びに附則第三十五条の二の二第五項から第七項までの規定の適用については、附則第三十三条の二第五項中「計算した金額（」とあるのは「計算した金額（附則第三十五条の二の六第十一項の規定の適用がある場合には、その適用後の金額。」と、附則第三十五条の二の二第五項中「計算した金額（」とあるのは「計算した金額（附則第三十五条の二の六第十一項の規定の適用がある場合には、その適用後の金額とし、」とする。
Beyond what is provided for in paragraphs (8) through the preceding paragraph, matters necessary for the application of those provisions are specified by Cabinet Order.
第八項から前項までに定めるもののほか、これらの規定の適用に関し必要な事項は、政令で定める。
amount of dividend income, etc. on listed shares, etc.machine translation
「上場株式等に係る配当所得等の金額」
The previous year's interest income and dividend income from dividends and similar income on listed shares, etc. (上場株式等の配当等), computed as a Cabinet Order (政令) provides, which Article 33-2 of the supplementary provisions (附則) taxes for the income levy (所得割) of the prefectural and municipal inhabitant taxes separately from other income.
Short name set inSupplementary Provisions, Article 33-2, paragraph (1)· applies only in this paragraph
amount of dividend income, etc. on listed shares, etc.machine translation
「上場株式等に係る配当所得等の金額」
The previous year's interest income and dividend income from dividends and similar income on listed shares, etc. (上場株式等の配当等), computed as a Cabinet Order (政令) provides, which Article 33-2 of the supplementary provisions (附則) taxes for the income levy (所得割) of the prefectural and municipal inhabitant taxes separately from other income.
Short name set inSupplementary Provisions, Article 33-2, paragraph (5)· applies only in this paragraph
amount of capital gains, etc. on listed shares, etc.machine translation
「上場株式等に係る譲渡所得等の金額」
The previous year's amount of income from the transfer of listed shares, etc. (上場株式等), computed as a Cabinet Order (政令) provides and, as a rule, leaving out income from specified shares (特定株式等譲渡所得金額), which the paragraph taxes for the prefectural inhabitant tax (道府県民税) income levy (所得割) separately from other income.
Short name set inSupplementary Provisions, Article 35-2-2, paragraph (1)· applies only in this paragraph
amount of capital gains, etc. on listed shares, etc.machine translation
「上場株式等に係る譲渡所得等の金額」
The previous year's amount of income from the transfer of listed shares, etc. (上場株式等), computed as a Cabinet Order (政令) provides and, as a rule, leaving out income from specified shares (特定株式等譲渡所得金額), which the paragraph taxes for the municipal inhabitant tax (市町村民税) income levy (所得割) separately from other income.
Short name set inSupplementary Provisions, Article 35-2-2, paragraph (5)· applies only in this paragraph
final returnmachine translation
「確定申告書」
An income tax final return under Article 2, paragraph 1, item 37 of the Income Tax Act that states the deduction of losses on transfers of listed shares, etc. (上場株式等), including a return under Article 123, paragraph 1 of that Act as applied by Article 37-12-2, paragraph 9 of the Act on Special Measures Concerning Taxation; where it was filed, such losses can be deducted from dividend income, etc. on listed shares for the prefectural inhabitant tax (道府県民税).
Short name set inSupplementary Provisions, Article 35-2-6, paragraph (1)· applies only in this article
transfer of listed shares, etc.machine translation
「上場株式等の譲渡」
A transfer of listed shares, etc. of the kinds listed in Article 37-12-2, paragraph 2, items 1 to 10 of the Act on Special Measures Concerning Taxation (such as a sale through a financial instruments business operator), other than one covered by Article 32, paragraph 2 of that Act.
Short name set inSupplementary Provisions, Article 35-2-6, paragraph (2)· applies only in this provision and in Supplementary Provisions, Article 35-2-6, paragraph (5)
transfer of listed shares, etc.machine translation
「上場株式等の譲渡」
A transfer of listed shares, etc. of the kinds listed in Article 37-12-2, paragraph 2, items 1 to 10 of the Act on Special Measures Concerning Taxation (such as a sale through a financial instruments business operator), other than one covered by Article 32, paragraph 2 of that Act.
Short name set inSupplementary Provisions, Article 35-2-6, paragraph (9)· applies only in this provision and in Supplementary Provisions, Article 35-2-6, paragraph (12)