Supplementary Provisions, Article 5Dividend Deduction for Individual Prefectural Inhabitant Tax and Municipal Inhabitant Tax
第五条（個人の道府県民税及び市町村民税の配当控除）
For the time being, where the gross income of a person liable for the income levy for the previous year includes dividend income (meaning the dividend income prescribed in Article 24 of the Income Tax Act relating to dividends of surplus (meaning dividends of surplus prescribed in Article 92, paragraph (1) of that Act; the same applies hereinafter in this Article), dividends of profits (meaning dividends of profits prescribed in that paragraph; the same applies hereinafter in this Article), distributions of surplus (meaning distributions of surplus prescribed in that paragraph; the same applies hereinafter in this Article), distributions of monies (meaning distributions of monies prescribed in that paragraph; the same applies hereinafter in this Article) or distributions of proceeds of securities investment trusts (meaning securities investment trusts prescribed in Article 2, paragraph (1), item (xiii) of that Act; the same applies hereinafter in this Article) (not including those listed in Article 9, paragraph (1), item (xi) of that Act; the same applies hereinafter in this Article) (limited to that relating to those amounts received from a corporation that has its principal office or place of business in the area where this Act is enforced, and excluding that relating to dividends, etc. listed in the items of Article 9, paragraph (1) of the Act on Special Measures Concerning Taxation); the same applies hereinafter in this paragraph), a prefecture is to deduct the total of the amounts listed below from the amount of the income levy of that person when Article 35 and Article 37 are applied.
道府県は、当分の間、所得割の納税義務者の前年の総所得金額のうちに、配当所得（剰余金の配当（所得税法第九十二条第一項に規定する剰余金の配当をいう。以下この条において同じ。）、利益の配当（同項に規定する利益の配当をいう。以下この条において同じ。）、剰余金の分配（同項に規定する剰余金の分配をいう。以下この条において同じ。）、金銭の分配（同項に規定する金銭の分配をいう。以下この条において同じ。）又は証券投資信託（同法第二条第一項第十三号に規定する証券投資信託をいう。以下この条において同じ。）の収益の分配（同法第九条第一項第十一号に掲げるものを含まないものとする。以下この条において同じ。）に係る同法第二十四条に規定する配当所得（この法律の施行地に主たる事務所又は事業所を有する法人から受けるこれらの金額に係るものに限るものとし、租税特別措置法第九条第一項各号に掲げる配当等に係るものを除く。）をいう。以下この項において同じ。）があるときは、次に掲げる金額の合計額を、その者の第三十五条及び第三十七条の規定を適用した場合の所得割の額から控除するものとする。
for dividend income relating to dividends of surplus, dividends of profits, distributions of surplus, distributions of monies or distributions of proceeds of specified stock investment trusts (meaning specified stock investment trusts prescribed in Article 3-2 of the Act on Special Measures Concerning Taxation; the same applies hereinafter in this Article): the amount equivalent to 1.2 percent (0.56 percent where that person liable for tax has an address within the area of a city prescribed in Article 252-19, paragraph (1) of the Local Autonomy Act (referred to as a "designated city")) of the amount of that dividend income (where the amount obtained by deducting the amount of dividend income relating to distributions of proceeds of securities investment trusts other than specified stock investment trusts from the taxable gross income exceeds 10,000,000 yen, 0.6 percent (0.28 percent where that person liable for tax has an address within the area of a designated city) of the portion of the amount of dividend income relating to those dividends of surplus, dividends of profits, distributions of surplus, distributions of monies or distributions of proceeds of specified stock investment trusts that is equivalent to the excess amount (the amount of that dividend income, where the amount of that dividend income is less than the excess amount));
剰余金の配当、利益の配当、剰余金の分配、金銭の分配又は特定株式投資信託（租税特別措置法第三条の二に規定する特定株式投資信託をいう。以下この条において同じ。）の収益の分配に係る配当所得については、当該配当所得の金額の百分の一・二（当該納税義務者が地方自治法第二百五十二条の十九第一項の市（以下「指定都市」という。）の区域内に住所を有する場合には、百分の〇・五六）（課税総所得金額から特定株式投資信託以外の証券投資信託の収益の分配に係る配当所得の金額を控除した金額が千万円を超える場合には、当該剰余金の配当、利益の配当、剰余金の分配、金銭の分配又は特定株式投資信託の収益の分配に係る配当所得の金額のうちその超える金額に相当する金額（当該配当所得の金額がその超える金額に満たないときは、当該配当所得の金額）については、百分の〇・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・二八））に相当する金額
for dividend income relating to distributions of proceeds of securities investment trusts other than specified stock investment trusts (excluding that relating to distributions of profit from a general foreign-currency-denominated securities investment trust, etc. prescribed in Article 9, paragraph (4) of the Act on Special Measures Concerning Taxation (referred to as "distributions of profit from a general foreign-currency-denominated securities investment trust, etc." in this Article); referred to as "dividend income from securities investment trusts" in this item): the amount equivalent to 0.6 percent (0.28 percent where that person liable for tax has an address within the area of a designated city) of the amount of that dividend income from securities investment trusts (where the amount obtained by deducting the amount of dividend income relating to distributions of profit from a general foreign-currency-denominated securities investment trust, etc. from the taxable gross income exceeds 10,000,000 yen, 0.3 percent (0.14 percent where that person liable for tax has an address within the area of a designated city) of the portion of the amount of that dividend income from securities investment trusts that is equivalent to the excess amount (the amount of that dividend income from securities investment trusts, where the amount of that dividend income from securities investment trusts is less than the excess amount));
特定株式投資信託以外の証券投資信託の収益の分配に係る配当所得（租税特別措置法第九条第四項に規定する一般外貨建等証券投資信託の収益の分配（以下この条において「一般外貨建等証券投資信託の収益の分配」という。）に係るものを除く。以下この号において「証券投資信託に係る配当所得」という。）については、当該証券投資信託に係る配当所得の金額の百分の〇・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・二八）（課税総所得金額から一般外貨建等証券投資信託の収益の分配に係る配当所得の金額を控除した金額が千万円を超える場合には、当該証券投資信託に係る配当所得の金額のうちその超える金額に相当する金額（当該証券投資信託に係る配当所得の金額がその超える金額に満たないときは、当該証券投資信託に係る配当所得の金額）については、百分の〇・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、百分の〇・一四））に相当する金額
for dividend income relating to distributions of profit from a general foreign-currency-denominated securities investment trust, etc.: the amount equivalent to 0.3 percent (0.14 percent where that person liable for tax has an address within the area of a designated city) of the amount of that dividend income (where the taxable gross income exceeds 10,000,000 yen, 0.15 percent (0.07 percent where that person liable for tax has an address within the area of a designated city) of the portion of the amount of that dividend income that is equivalent to the excess amount (the amount of that dividend income, where the amount of that dividend income is less than the excess amount)).
一般外貨建等証券投資信託の収益の分配に係る配当所得については、当該配当所得の金額の百分の〇・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、百分の〇・一四）（課税総所得金額が千万円を超える場合には、当該配当所得の金額のうちその超える金額に相当する金額（当該配当所得の金額がその超える金額に満たないときは、当該配当所得の金額）については、百分の〇・一五（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・〇七））に相当する金額
With regard to the application of Articles 37-3 and 37-4 where the provisions of the preceding paragraph apply, in Article 37-3, "the preceding two Articles" is deemed to be replaced with "the preceding two Articles and Article 5, paragraph (1) of the Supplementary Provisions", and in Article 37-4, "the preceding three Articles" is deemed to be replaced with "the preceding three Articles and Article 5, paragraph (1) of the Supplementary Provisions".
For the time being, where the gross income of a person liable for the income levy for the previous year includes dividend income (meaning the dividend income prescribed in Article 24 of the Income Tax Act relating to dividends of surplus, dividends of profits, distributions of surplus, distributions of monies or distributions of proceeds of securities investment trusts (limited to that relating to those amounts received from a corporation that has its principal office or place of business in the area where this Act is enforced, and excluding that relating to dividends, etc. listed in the items of Article 9, paragraph (1) of the Act on Special Measures Concerning Taxation); the same applies hereinafter in this paragraph), a municipality is to deduct the total of the amounts listed below from the amount of the income levy of that person when Article 314-3 and Article 314-6 are applied.
for dividend income relating to dividends of surplus, dividends of profits, distributions of surplus, distributions of monies or distributions of proceeds of specified stock investment trusts: the amount equivalent to 1.6 percent (2.24 percent where that person liable for tax has an address within the area of a designated city) of the amount of that dividend income (where the amount obtained by deducting the amount of dividend income relating to distributions of proceeds of securities investment trusts other than specified stock investment trusts from the taxable gross income exceeds 10,000,000 yen, 0.8 percent (1.12 percent where that person liable for tax has an address within the area of a designated city) of the portion of the amount of dividend income relating to those dividends of surplus, dividends of profits, distributions of surplus, distributions of monies or distributions of proceeds of specified stock investment trusts that is equivalent to the excess amount (the amount of that dividend income, where the amount of that dividend income is less than the excess amount));
剰余金の配当、利益の配当、剰余金の分配、金銭の分配又は特定株式投資信託の収益の分配に係る配当所得については、当該配当所得の金額の百分の一・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、百分の二・二四）（課税総所得金額から特定株式投資信託以外の証券投資信託の収益の分配に係る配当所得の金額を控除した金額が千万円を超える場合には、当該剰余金の配当、利益の配当、剰余金の分配、金銭の分配又は特定株式投資信託の収益の分配に係る配当所得の金額のうちその超える金額に相当する金額（当該配当所得の金額がその超える金額に満たないときは、当該配当所得の金額）については、百分の〇・八（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・一二））に相当する金額
for dividend income relating to distributions of proceeds of securities investment trusts other than specified stock investment trusts (excluding that relating to distributions of profit from a general foreign-currency-denominated securities investment trust, etc.; referred to as "dividend income from securities investment trusts" in this item): the amount equivalent to 0.8 percent (1.12 percent where that person liable for tax has an address within the area of a designated city) of the amount of that dividend income from securities investment trusts (where the amount obtained by deducting the amount of dividend income relating to distributions of profit from a general foreign-currency-denominated securities investment trust, etc. from the taxable gross income exceeds 10,000,000 yen, 0.4 percent (0.56 percent where that person liable for tax has an address within the area of a designated city) of the portion of the amount of that dividend income from securities investment trusts that is equivalent to the excess amount (the amount of that dividend income from securities investment trusts, where the amount of that dividend income from securities investment trusts is less than the excess amount));
特定株式投資信託以外の証券投資信託の収益の分配に係る配当所得（一般外貨建等証券投資信託の収益の分配に係るものを除く。以下この号において「証券投資信託に係る配当所得」という。）については、当該証券投資信託に係る配当所得の金額の百分の〇・八（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・一二）（課税総所得金額から一般外貨建等証券投資信託の収益の分配に係る配当所得の金額を控除した金額が千万円を超える場合には、当該証券投資信託に係る配当所得の金額のうちその超える金額に相当する金額（当該証券投資信託に係る配当所得の金額がその超える金額に満たないときは、当該証券投資信託に係る配当所得の金額）については、百分の〇・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、百分の〇・五六））に相当する金額
for dividend income relating to distributions of profit from a general foreign-currency-denominated securities investment trust, etc.: the amount equivalent to 0.4 percent (0.56 percent where that person liable for tax has an address within the area of a designated city) of the amount of that dividend income (where the taxable gross income exceeds 10,000,000 yen, 0.2 percent (0.28 percent where that person liable for tax has an address within the area of a designated city) of the portion of the amount of that dividend income that is equivalent to the excess amount (the amount of that dividend income, where the amount of that dividend income is less than the excess amount)).
一般外貨建等証券投資信託の収益の分配に係る配当所得については、当該配当所得の金額の百分の〇・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、百分の〇・五六）（課税総所得金額が千万円を超える場合には、当該配当所得の金額のうちその超える金額に相当する金額（当該配当所得の金額がその超える金額に満たないときは、当該配当所得の金額）については、百分の〇・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、百分の〇・二八））に相当する金額
With regard to the application of Article 314-8 and Article 314-9, paragraph (1) where the provisions of the preceding paragraph apply, in Article 314-8, "the preceding two Articles" is deemed to be replaced with "the preceding two Articles and Article 5, paragraph (3) of the Supplementary Provisions", and in Article 314-9, paragraph (1), "the preceding three Articles" is deemed to be replaced with "the preceding three Articles and Article 5, paragraph (3) of the Supplementary Provisions".
dividend of profitsmachine translation
「利益の配当」
A dividend of profits (利益の配当) as Article 92, paragraph 1 of the Income Tax Act uses the term, as Article 5 of the supplementary provisions (附則) uses it for the credit against the prefectural income levy (所得割) for dividend income (配当所得).
Defined inSupplementary Provisions, Article 5, paragraph (1)· applies only in this article
distribution of surplusmachine translation
「剰余金の分配」
A distribution of surplus as defined in Article 92, paragraph 1 of the Income Tax Act, one of the kinds of dividend income (配当所得) for which Article 5 of the supplementary provisions (附則) gives a credit against the prefectural income levy (所得割).
Defined inSupplementary Provisions, Article 5, paragraph (1)· applies only in this article
dividend of surplusmachine translation
「剰余金の配当」
A dividend of surplus as defined in Article 92, paragraph 1 of the Income Tax Act, one of the kinds of dividend income (配当所得) for which Article 5 of the supplementary provisions (附則) gives a credit against the prefectural income levy (所得割).
Defined inSupplementary Provisions, Article 5, paragraph (1)· applies only in this article
securities investment trustsmachine translation
「証券投資信託」
A securities investment trust (証券投資信託) as defined in Article 2, paragraph 1, item 13 of the Income Tax Act: a securities investment trust under Article 2, paragraph 4 of the law on investment trusts and investment corporations (投資信託及び投資法人に関する法律) — an investment trust directed by the settlor (委託者指図型投資信託) whose main aim is to invest in securities and that a Cabinet Order (政令) specifies — or a similar foreign investment trust.
Defined inSupplementary Provisions, Article 5, paragraph (1)· applies only in this article
dividend incomemachine translation
「配当所得」
Dividend income as defined in Article 24 of the Income Tax Act from dividends of surplus, dividends of profits, distributions of surplus, distributions of money (金銭の分配) or distributions of profit from securities investment trusts (証券投資信託), limited to those from corporations with their head or main office in Japan and excluding the dividends, etc. listed in Article 9, paragraph 1 of the Act on Special Measures Concerning Taxation.
Defined inSupplementary Provisions, Article 5, paragraph (1)· applies only in this paragraph
distribution of moniesmachine translation
「金銭の分配」
A distribution of money as defined in Article 92, paragraph 1 of the Income Tax Act, which takes the meaning in Article 24, paragraph 1 of that Act: a distribution of money by an investment corporation (投資法人), other than one a Ministry of Finance Order (財務省令) specifies as made on a reduction of its total capital contributions.
Defined inSupplementary Provisions, Article 5, paragraph (1)· applies only in this article
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)
specified stock investment trustmachine translation
「特定株式投資信託」
A securities investment trust (証券投資信託) whose purpose is to invest its trust property only in shares, and whose beneficial interests are listed on a financial instruments exchange or meet the other requirements a Cabinet Order (政令) sets.
Defined inSupplementary Provisions, Article 5, paragraph (1), item (i)· applies only in this article
distribution of profit from a general foreign-currency-denominated securities investment trust, etc.machine translation
「一般外貨建等証券投資信託の収益の分配」
A distribution of profit from a general foreign-currency-denominated securities investment trust, etc., as defined in Article 9, paragraph 4 of the Act on Special Measures Concerning Taxation.
Short name set inSupplementary Provisions, Article 5, paragraph (1), item (ii)· applies only in this article
dividend income from securities investment trustsmachine translation
「証券投資信託に係る配当所得」
Dividend income from distributions of profit of securities investment trusts (証券投資信託) other than specified stock investment trusts (特定株式投資信託), leaving out distributions of profit from general foreign-currency-denominated securities investment trusts, etc. (一般外貨建等証券投資信託).
Short name set inSupplementary Provisions, Article 5, paragraph (1), item (ii)· applies only in this item
dividend incomemachine translation
「配当所得」
Dividend income as defined in Article 24 of the Income Tax Act from dividends of surplus, dividends of profits, distributions of surplus, distributions of money (金銭の分配) or distributions of profit from securities investment trusts (証券投資信託), limited to those from corporations with their head or main office in Japan and excluding the dividends, etc. listed in Article 9, paragraph 1 of the Act on Special Measures Concerning Taxation.
Defined inSupplementary Provisions, Article 5, paragraph (3)· applies only in this paragraph
dividend income from securities investment trustsmachine translation
「証券投資信託に係る配当所得」
Dividend income from distributions of profit of securities investment trusts (証券投資信託) other than specified stock investment trusts (特定株式投資信託), leaving out distributions of profit from general foreign-currency-denominated securities investment trusts, etc. (一般外貨建等証券投資信託).
Short name set inSupplementary Provisions, Article 5, paragraph (3), item (ii)· applies only in this item