Supplementary Provisions, Article 35-4Special Provisions on Prefectural Inhabitant Tax and Municipal Inhabitant Tax on Miscellaneous Income, etc. from Futures Transactions
第三十五条の四（先物取引に係る雑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, capital gains or miscellaneous income prescribed in Article 41-14, paragraph (1) of the Act on Special Measures Concerning Taxation in the previous year, a prefecture is to, with regard to that business income, those capital gains and that miscellaneous income and notwithstanding Article 32, paragraphs (1) and (2) and Article 35, separate them from other income and impose, on the amount calculated as provided for by Cabinet Order as the amount of business income, the amount of capital gains and the amount of miscellaneous income for the previous year (referred to as the "amount of miscellaneous income, etc. from futures transactions" in this paragraph hereinafter), the income levy of prefectural inhabitant tax in an amount equivalent to an amount equivalent to two percent (or one percent where the person liable for tax has an address within the area of a designated city) of the amount of taxable miscellaneous income, etc. from futures transactions (meaning the amount of miscellaneous income, etc. from futures transactions (where Article 34 as applied with terms replaced pursuant to item (iii) of the following paragraph applies, the amount after that application)). In this case, where there is a loss arising in the calculation of the amount of miscellaneous income, etc. from futures transactions, that loss is deemed not to have arisen for the purpose of applying the provisions concerning prefectural inhabitant tax.
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四十一条の十四第一項に規定する事業所得、譲渡所得又は雑所得を有する場合には、当該事業所得、譲渡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の金額、譲渡所得の金額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「先物取引に係る雑所得等の金額」という。）に対し、先物取引に係る課税雑所得等の金額（先物取引に係る雑所得等の金額（次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）をいう。）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）に相当する金額に相当する道府県民税の所得割を課する。この場合において、先物取引に係る雑所得等の金額の計算上生じた損失の金額があるときは、道府県民税に関する規定の適用については、当該損失の金額は生じなかつたものとみなす。
Where the provisions of the preceding paragraph apply, the following applies:
前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 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), Article 37, Article 4, paragraph (4) of the Supplementary Provisions and Article 4-2, paragraph (4) of the Supplementary Provisions, the phrase "amount of timber income" in Article 23, paragraph (1), item (xiii) is deemed to be replaced with "amount of timber income and the amount of miscellaneous income, etc. from futures transactions prescribed in Article 35-4, 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三十五条の四第一項に規定する先物取引に係る雑所得等の金額」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 prefectural inhabitant tax, the application is as applied pursuant to the provisions of Article 41-14, paragraph (2), item (iii) of the Act on Special Measures Concerning Taxation;
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、租税特別措置法第四十一条の十四第二項第三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 32, paragraph (9) (limited to the portion relating to casualty loss) and Article 34, the phrase "gross income" in those provisions is deemed to be replaced with "gross income, the amount of miscellaneous income, etc. from futures transactions prescribed in Article 35-4, paragraph (1) of the Supplementary Provisions";
第三十二条第九項（雑損失の金額に係る部分に限る。）及び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、附則第三十五条の四第一項に規定する先物取引に係る雑所得等の金額」とする。
with regard to the application of the provisions of Articles 37 through 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 "amount of the income levy" in Article 37 is deemed to be replaced with "amount of the income levy and the amount of the income levy of prefectural inhabitant tax under Article 35-4, paragraph (1) of the Supplementary Provisions", the phrase "amount of timber income" in Article 37-2, paragraph (1) is deemed to be replaced with "amount of timber income and the amount of miscellaneous income, etc. from futures transactions prescribed in Article 35-4, paragraph (1) of the Supplementary Provisions", the phrase "amount of the income levy" in the first sentence of that paragraph, 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 "amount of the income levy and the amount of the income levy of prefectural inhabitant tax under Article 35-4, paragraph (1) of the Supplementary Provisions", the phrase "amount of the income levy" in the second sentence of Article 37-2, paragraph (1) is deemed to be replaced with "amount of the income levy and the amount of the income levy of prefectural inhabitant tax under Article 35-4, paragraph (1) of the Supplementary Provisions in total", the phrase "amount of the income levy" in paragraph (11) of that Article and Article 5-5, paragraph (1) of the Supplementary Provisions is deemed to be replaced with "amount of the income levy and the amount of the income levy of prefectural inhabitant tax under Article 35-4, paragraph (1) of the Supplementary Provisions in total", and the phrase "taxable gross income" in each item of Article 5, paragraph (1) of the Supplementary Provisions is deemed to be replaced with "taxable gross income and the amount of taxable miscellaneous income, etc. from futures transactions prescribed in Article 35-4, paragraph (1) of the Supplementary Provisions in total";
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三十五条の四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三十五条の四第一項に規定する先物取引に係る雑所得等の金額」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三十五条の四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三十五条の四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三十五条の四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三十五条の四第一項に規定する先物取引に係る課税雑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 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 miscellaneous income, etc. from futures transactions prescribed in Article 35-4, 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 that paragraph 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 35-4, paragraph (1) of the Supplementary Provisions", and the phrase "amount of the income levy" in paragraph (2), item (ii) and paragraph (5), item (iii) of that Article is deemed to be replaced with "amount of the income levy and the amount of the income levy of prefectural inhabitant tax under Article 35-4, 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三十五条の四第一項に規定する先物取引に係る雑所得等の金額」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三十五条の四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三十五条の四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 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 (1) and Article 5-12, paragraph (1) of the Supplementary Provisions is deemed to be replaced with "amount of the income levy and the amount of the income levy of prefectural inhabitant tax under Article 35-4, paragraph (1) of the Supplementary Provisions", and the phrase "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 "amount of the income levy and the amount of the income levy of prefectural inhabitant tax under Article 35-4, paragraph (1) of the Supplementary Provisions in total";
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三十五条の四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三十五条の四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 the preceding paragraph apply.
Beyond what is prescribed in the preceding paragraph, Cabinet Order provides for the necessary particulars concerning the application of the provisions of paragraph (1).
For the time being, where a person liable for the income levy of municipal inhabitant tax has business income, capital gains or miscellaneous income prescribed in Article 41-14, paragraph (1) of the Act on Special Measures Concerning Taxation in the previous year, a municipality is to, with regard to that business income, those capital gains and that miscellaneous income and notwithstanding Article 313, paragraphs (1) and (2) and Article 314-3, separate them from other income and impose, on the amount calculated as provided for by Cabinet Order as the amount of business income, the amount of capital gains and the amount of miscellaneous income for the previous year (referred to as the "amount of miscellaneous income, etc. from futures transactions" in this paragraph hereinafter), the income levy of municipal inhabitant tax in an amount equivalent to an amount equivalent to three percent (or four percent where the person liable for tax has an address within the area of a designated city) of the amount of taxable miscellaneous income, etc. from futures transactions (meaning the amount of miscellaneous income, etc. from futures transactions (where Article 314-2 as applied with terms replaced pursuant to item (iii) of the following paragraph applies, the amount after that application)). In this case, where there is a loss arising in the calculation of the amount of miscellaneous income, etc. from futures transactions, that loss is deemed not to have arisen for the purpose of applying the provisions concerning municipal inhabitant tax.
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四十一条の十四第一項に規定する事業所得、譲渡所得又は雑所得を有する場合には、当該事業所得、譲渡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の金額、譲渡所得の金額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「先物取引に係る雑所得等の金額」という。）に対し、先物取引に係る課税雑所得等の金額（先物取引に係る雑所得等の金額（次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）をいう。）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）に相当する金額に相当する市町村民税の所得割を課する。この場合において、先物取引に係る雑所得等の金額の計算上生じた損失の金額があるときは、市町村民税に関する規定の適用については、当該損失の金額は生じなかつたものとみなす。
Where the provisions of the preceding paragraph apply, the following applies:
前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 miscellaneous income, etc. from futures transactions prescribed in Article 35-4, paragraph (4) 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三十五条の四第四項に規定する先物取引に係る雑所得等の金額」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 41-14, paragraph (2), item (iii) 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、租税特別措置法第四十一条の十四第二項第三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, paragraph (9) (limited to the portion relating to casualty loss) and Article 314-2, the phrase "gross income" in those provisions is deemed to be replaced with "gross income, the amount of miscellaneous income, etc. from futures transactions prescribed in Article 35-4, paragraph (4) of the Supplementary Provisions";
第三百十三条第九項（雑損失の金額に係る部分に限る。）及び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、附則第三十五条の四第四項に規定する先物取引に係る雑所得等の金額」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 35-4, paragraph (4) 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 miscellaneous income, etc. from futures transactions prescribed in Article 35-4, paragraph (4) 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 35-4, paragraph (4) 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 35-4, paragraph (4) 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 35-4, paragraph (4) 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 miscellaneous income, etc. from futures transactions prescribed in Article 35-4, paragraph (4) 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三十五条の四第四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三十五条の四第四項に規定する先物取引に係る雑所得等の金額」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三十五条の四第四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三十五条の四第四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三十五条の四第四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三十五条の四第四項に規定する先物取引に係る課税雑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 35-4, paragraph (4) 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 miscellaneous income, etc. from futures transactions prescribed in Article 35-4, paragraph (4) 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 35-4, paragraph (4) 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三十五条の四第四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三十五条の四第四項に規定する先物取引に係る雑所得等の金額」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三十五条の四第四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 35-4, paragraph (4) 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 35-4, paragraph (4) 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三十五条の四第四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三十五条の四第四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 the preceding paragraph apply.
Beyond what is provided for in the preceding paragraph, necessary matters concerning the application of the provisions of paragraph (4) are specified by Cabinet Order.
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 miscellaneous income, etc. from futures transactionsmachine translation
「先物取引に係る雑所得等の金額」
The business income, capital gains and miscellaneous income for the previous year from the futures transactions of Article 41-14, paragraph 1 of the Act on Special Measures Concerning Taxation, calculated as a Cabinet Order (政令) provides, on which the prefectural income levy (所得割) is levied apart from other income at 2% (1% where the taxpayer lives in a designated city (指定都市)).
Short name set inSupplementary Provisions, Article 35-4, paragraph (1)· applies only in this paragraph
amount of miscellaneous income, etc. from futures transactionsmachine translation
「先物取引に係る雑所得等の金額」
The business income, capital gains and miscellaneous income for the previous year from the futures transactions of Article 41-14, paragraph 1 of the Act on Special Measures Concerning Taxation, calculated as a Cabinet Order (政令) provides, on which the municipal income levy (所得割) is levied apart from other income at 3% (4% where the taxpayer lives in a designated city (指定都市)).
Short name set inSupplementary Provisions, Article 35-4, paragraph (4)· applies only in this paragraph