Supplementary Provisions, Article 36Special Provisions on National Health Insurance Tax on Long-Term Capital Gains, etc.
第三十六条（長期譲渡所得等に係る国民健康保険税の課税の特例）
With regard to the application of the provisions of Articles 703-4, 703-5 and 706-2 where a householder, or an insured person under National Health Insurance or a specified same-household member belonging to that household, has capital gains under Article 34, paragraph (4) of the Supplementary Provisions, in Article 703-4, paragraph (6) the phrase "the total of the gross income and the amount of timber income after the deduction under Article 314-2, paragraph (2) has been made from the total of the gross income and the amount of timber income prescribed in Article 314-2, paragraph (1) (" is deemed to be replaced with "the total of the gross income, the amount of timber income and the long-term capital gains after deductions after the deduction under Article 314-2, paragraph (2) has been made from the total of the gross income and the amount of timber income prescribed in Article 314-2, paragraph (1) and the amount of long-term capital gains prescribed in Article 34, paragraph (4) of the Supplementary Provisions (where Article 33-4, paragraph (1) or (2), Article 34, paragraph (1), Article 34-2, paragraph (1), Article 34-3, paragraph (1), Article 35, paragraph (1), Article 35-2, paragraph (1), Article 35-3, paragraph (1) or Article 36 of the Act on Special Measures Concerning Taxation applies, the amount remaining after deducting the amount to be deducted from the amount of long-term capital gains prescribed in Article 31, paragraph (1) of that Act through the application of those provisions; hereinafter in this paragraph and Article 706-2, paragraph (1) referred to as "long-term capital gains after deductions") (", the phrase "the gross income or the amount of timber income" in paragraph (7) of that Article is deemed to be replaced with "the gross income, the amount of timber income or the amount of long-term capital gains prescribed in Article 34, paragraph (4) of the Supplementary Provisions", the phrase "and the amount of timber income" in Article 703-5, paragraph (1) is deemed to be replaced with "and the amount of timber income and the amount of long-term capital gains prescribed in Article 34, paragraph (4) of the Supplementary Provisions", and the phrase "the total of the gross income and the amount of timber income" in Article 706-2 is deemed to be replaced with "the total of the gross income, the amount of timber income and the long-term capital gains after deductions".
世帯主又はその世帯に属する国民健康保険の被保険者若しくは特定同一世帯所属者が附則第三十四条第四項の譲渡所得を有する場合における第七百三条の四、第七百三条の五及び第七百六条の二の規定の適用については、第七百三条の四第六項中「及び山林所得金額の合計額から同条第二項」とあるのは「及び山林所得金額並びに附則第三十四条第四項に規定する長期譲渡所得の金額（租税特別措置法第三十三条の四第一項若しくは第二項、第三十四条第一項、第三十四条の二第一項、第三十四条の三第一項、第三十五条第一項、第三十五条の二第一項、第三十五条の三第一項又は第三十六条の規定に該当する場合には、これらの規定の適用により同法第三十一条第一項に規定する長期譲渡所得の金額から控除する金額を控除した金額。以下この項及び第七百六条の二第一項において「控除後の長期譲渡所得の金額」という。）の合計額から第三百十四条の二第二項」と、「及び山林所得金額の合計額（」とあるのは「及び山林所得金額並びに控除後の長期譲渡所得の金額の合計額（」と、同条第七項中「又は山林所得金額」とあるのは「若しくは山林所得金額又は附則第三十四条第四項に規定する長期譲渡所得の金額」と、第七百三条の五第一項中「及び山林所得金額」とあるのは「及び山林所得金額並びに附則第三十四条第四項に規定する長期譲渡所得の金額」と、第七百六条の二中「及び山林所得金額」とあるのは「及び山林所得金額並びに控除後の長期譲渡所得の金額」とする。
With regard to the application of the provisions of Articles 703-4, 703-5 and 706-2 where a householder, or an insured person under National Health Insurance or a specified same-household member belonging to that household, has capital gains under Article 35, paragraph (5) of the Supplementary Provisions, in Article 703-4, paragraph (6) the phrase "the total of the gross income and the amount of timber income after the deduction under Article 314-2, paragraph (2) has been made from the total of the gross income and the amount of timber income prescribed in Article 314-2, paragraph (1) (" is deemed to be replaced with "the total of the gross income, the amount of timber income and the short-term capital gains after deductions after the deduction under Article 314-2, paragraph (2) has been made from the total of the gross income and the amount of timber income prescribed in Article 314-2, paragraph (1) and the amount of short-term capital gains prescribed in Article 35, paragraph (5) of the Supplementary Provisions (where Article 33-4, paragraph (1) or (2), Article 34, paragraph (1), Article 34-2, paragraph (1), Article 34-3, paragraph (1), Article 35, paragraph (1) or Article 36 of the Act on Special Measures Concerning Taxation applies, the amount remaining after deducting the amount to be deducted from the amount of short-term capital gains prescribed in Article 32, paragraph (1) of that Act through the application of those provisions; hereinafter in this paragraph and Article 706-2, paragraph (1) referred to as "short-term capital gains after deductions") (", the phrase "the gross income or the amount of timber income" in paragraph (7) of that Article is deemed to be replaced with "the gross income, the amount of timber income or the amount of short-term capital gains prescribed in Article 35, paragraph (5) of the Supplementary Provisions", the phrase "and the amount of timber income" in Article 703-5, paragraph (1) is deemed to be replaced with "and the amount of timber income and the amount of short-term capital gains prescribed in Article 35, paragraph (5) of the Supplementary Provisions", and the phrase "the total of the gross income and the amount of timber income" in Article 706-2 is deemed to be replaced with "the total of the gross income, the amount of timber income and the short-term capital gains after deductions".
世帯主又はその世帯に属する国民健康保険の被保険者若しくは特定同一世帯所属者が附則第三十五条第五項の譲渡所得を有する場合における第七百三条の四、第七百三条の五及び第七百六条の二の規定の適用については、第七百三条の四第六項中「及び山林所得金額の合計額から同条第二項」とあるのは「及び山林所得金額並びに附則第三十五条第五項に規定する短期譲渡所得の金額（租税特別措置法第三十三条の四第一項若しくは第二項、第三十四条第一項、第三十四条の二第一項、第三十四条の三第一項、第三十五条第一項又は第三十六条の規定に該当する場合には、これらの規定の適用により同法第三十二条第一項に規定する短期譲渡所得の金額から控除する金額を控除した金額。以下この項及び第七百六条の二第一項において「控除後の短期譲渡所得の金額」という。）の合計額から第三百十四条の二第二項」と、「及び山林所得金額の合計額（」とあるのは「及び山林所得金額並びに控除後の短期譲渡所得の金額の合計額（」と、同条第七項中「又は山林所得金額」とあるのは「若しくは山林所得金額又は附則第三十五条第五項に規定する短期譲渡所得の金額」と、第七百三条の五第一項中「及び山林所得金額」とあるのは「及び山林所得金額並びに附則第三十五条第五項に規定する短期譲渡所得の金額」と、第七百六条の二中「及び山林所得金額」とあるのは「及び山林所得金額並びに控除後の短期譲渡所得の金額」とする。
long-term capital gains after deductionsmachine translation
「控除後の長期譲渡所得の金額」
In Article 36, paragraph 1 of the supplementary provisions (附則), for national health insurance tax (国民健康保険税), the long-term capital gains (長期譲渡所得の金額) of Article 34, paragraph 4 of the supplementary provisions less the special deductions of Article 33-4, paragraph 1 or 2, 34, paragraph 1, 34-2, paragraph 1, 34-3, paragraph 1, 35, paragraph 1, 35-2, paragraph 1, 35-3, paragraph 1 or 36 of the Act on Special Measures Concerning Taxation, where those apply.
Short name set inSupplementary Provisions, Article 36, paragraph (1)· applies only in this paragraph and in Article 706-2, paragraph (1)
short-term capital gains after deductionsmachine translation
「控除後の短期譲渡所得の金額」
In Article 36, paragraph 2 of the supplementary provisions (附則), for national health insurance tax (国民健康保険税), the short-term capital gains (短期譲渡所得の金額) of Article 35, paragraph 5 of the supplementary provisions less the special deductions of Article 33-4, paragraph 1 or 2, 34, paragraph 1, 34-2, paragraph 1, 34-3, paragraph 1, 35, paragraph 1 or 36 of the Act on Special Measures Concerning Taxation, where those apply.
Short name set inSupplementary Provisions, Article 36, paragraph (2)· applies only in this paragraph and in Article 706-2, paragraph (1)