Supplementary Provisions, Article 6Special Provisions on Taxation of Prefectural Inhabitant Tax and Municipal Inhabitant Tax on Business Income from the Sale of Beef Cattle
第六条（肉用牛の売却による事業所得に係る道府県民税及び市町村民税の課税の特例）
A prefecture is, limited to individual prefectural inhabitant tax for each fiscal year from fiscal year 1982 to fiscal year 2030, in the case where a person liable for the income levy has in the previous year sold beef cattle specified in the items of Article 25, paragraph (1) of the Act on Special Measures Concerning Taxation by the method of sale listed in those items, and all of the beef cattle so sold are tax-exempt raised cattle prescribed in that paragraph (referred to as "tax-exempt raised cattle" in the following paragraph) (limited to the case where the total number of head of beef cattle so sold is 1,500 or fewer), and the return under Article 45-2, paragraph (1) (including a return submitted by the time the tax notice for prefectural inhabitant tax is served after the deadline for filing, and the final return under Article 45-3, paragraph (1) submitted by that time; the same applies in the following paragraph) states the matters relating to the details of business income prescribed in Article 25, paragraph (1) of that Act relating to the sale of those beef cattle (including where the mayor of the municipality finds that there is an unavoidable reason for the absence of that statement in those returns; the same applies in the following paragraph), to exempt the amount specified by Cabinet Order as the amount of the income levy of prefectural inhabitant tax relating to that business income.
道府県は、昭和五十七年度から令和十二年度までの各年度分の個人の道府県民税に限り、所得割の納税義務者が前年中に租税特別措置法第二十五条第一項各号に掲げる売却の方法により当該各号に定める肉用牛を売却し、かつ、その売却した肉用牛が全て同項に規定する免税対象飼育牛（次項において「免税対象飼育牛」という。）である場合（その売却した肉用牛の頭数の合計が千五百頭以内である場合に限る。）において、第四十五条の二第一項の規定による申告書（その提出期限後において道府県民税の納税通知書が送達される時までに提出されたもの及びその時までに提出された第四十五条の三第一項の確定申告書を含む。次項において同じ。）にその肉用牛の売却に係る同法第二十五条第一項に規定する事業所得の明細に関する事項の記載があるとき（これらの申告書にその記載がないことについてやむを得ない理由があると市町村長が認めるときを含む。次項において同じ。）は、当該事業所得に係る道府県民税の所得割の額として政令で定める額を免除するものとする。
A prefecture may, limited to individual prefectural inhabitant tax for each fiscal year prescribed in the preceding paragraph, in the case where a person liable for the income levy has in the previous year sold beef cattle specified in the items of Article 25, paragraph (1) of the Act on Special Measures Concerning Taxation by the method of sale listed in those items, and the beef cattle so sold include beef cattle that do not fall under tax-exempt raised cattle or, where the total number of head of beef cattle falling under tax-exempt raised cattle exceeds 1,500, tax-exempt raised cattle in the portion exceeding that number (including the case where all of the beef cattle so sold do not fall under tax-exempt raised cattle), and the return under Article 45-2, paragraph (1) states the matters relating to the details of business income prescribed in Article 25, paragraph (2), item (ii) of that Act relating to the sale of those beef cattle, make the amount of the income levy of prefectural inhabitant tax on the gross income of that person for the previous year the total of the following amounts, notwithstanding Articles 32 through 37-3, 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.
道府県は、前項に規定する各年度分の個人の道府県民税に限り、所得割の納税義務者が前年中に租税特別措置法第二十五条第一項各号に掲げる売却の方法により当該各号に定める肉用牛を売却し、かつ、その売却した肉用牛のうちに免税対象飼育牛に該当しないもの又は免税対象飼育牛に該当する肉用牛の頭数の合計が千五百頭を超える場合の当該超える部分の免税対象飼育牛が含まれている場合（その売却した肉用牛が全て免税対象飼育牛に該当しないものである場合を含む。）において、第四十五条の二第一項の規定による申告書にその肉用牛の売却に係る同法第二十五条第二項第二号に規定する事業所得の明細に関する事項の記載があるときは、その者の前年の総所得金額に係る道府県民税の所得割の額は、第三十二条から第三十七条の三まで、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にかかわらず、次に掲げる金額の合計額とすることができる。
the amount calculated by multiplying the total sale price prescribed in Article 25, paragraph (2), item (i) of the Act on Special Measures Concerning Taxation by 0.6 percent (0.3 percent where that person liable for tax has an address within the area of a designated city);
租税特別措置法第二十五条第二項第一号に規定する売却価額の合計額に百分の〇・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・三）を乗じて計算した金額
the amount equivalent to the amount of the income levy calculated, for the gross income for the previous year calculated on the assumption that there is no amount of business income prescribed in Article 25, paragraph (2), item (ii) of the Act on Special Measures Concerning Taxation, under Articles 32 through 37-3, 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.
租税特別措置法第二十五条第二項第二号に規定する事業所得の金額がないものとみなして計算した場合における前年の総所得金額につき、第三十二条から第三十七条の三まで、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により計算した所得割の額に相当する金額
With regard to the application of Article 37-4, Article 3-3, paragraphs (2) and (5) of the Supplementary Provisions, Article 5-8, paragraph (2) of the Supplementary Provisions and Article 5-12, paragraph (2) of the Supplementary Provisions where the provisions of the preceding paragraph apply, in Article 37-4, "the preceding three Articles" is deemed to be replaced with "the preceding three Articles and Article 6, paragraph (2) of the Supplementary Provisions", in Article 3-3, paragraph (2), item (ii) and paragraph (5), item (iii) of the Supplementary Provisions, "and Article 5-5, paragraph (1) of the Supplementary Provisions" is deemed to be replaced with ", Article 5-5, paragraph (1) of the Supplementary Provisions and Article 6, paragraph (2) of the Supplementary Provisions", and in Article 5-8, paragraph (2), item (i) of the Supplementary Provisions and Article 5-12, paragraph (2), item (i) of the Supplementary Provisions, "and" is deemed to be replaced with ", Article 6, paragraph (2) of the Supplementary Provisions and".
前項の規定の適用がある場合における第三十七条の四、附則第三条の三第二項及び第五項、附則第五条の八第二項並びに附則第五条の十二第二項の規定の適用については、第三十七条の四中「前三条」とあるのは「前三条並びに附則第六条第二項」と、附則第三条の三第二項第二号及び第五項第三号中「及び附則第五条の五第一項」とあるのは「、附則第五条の五第一項及び附則第六条第二項」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「及び」とあるのは「、附則第六条第二項及び」とする。
A municipality is, limited to individual municipal inhabitant tax for each fiscal year from fiscal year 1982 to fiscal year 2030, in the case where a person liable for the income levy has in the previous year sold beef cattle specified in the items of Article 25, paragraph (1) of the Act on Special Measures Concerning Taxation by the method of sale listed in those items, and all of the beef cattle so sold are tax-exempt raised cattle prescribed in that paragraph (referred to as "tax-exempt raised cattle" in the following paragraph) (limited to the case where the total number of head of beef cattle so sold is 1,500 or fewer), and the return under Article 317-2, paragraph (1) (including a return submitted by the time the tax notice for municipal inhabitant tax is served after the deadline for filing, and the final return under Article 317-3, paragraph (1) submitted by that time; the same applies in the following paragraph) states the matters relating to the details of business income prescribed in Article 25, paragraph (1) of that Act relating to the sale of those beef cattle (including where the mayor of the municipality finds that there is an unavoidable reason for the absence of that statement in those returns; the same applies in the following paragraph), to exempt the amount specified by Cabinet Order as the amount of the income levy of municipal inhabitant tax relating to that business income.
市町村は、昭和五十七年度から令和十二年度までの各年度分の個人の市町村民税に限り、所得割の納税義務者が前年中に租税特別措置法第二十五条第一項各号に掲げる売却の方法により当該各号に定める肉用牛を売却し、かつ、その売却した肉用牛が全て同項に規定する免税対象飼育牛（次項において「免税対象飼育牛」という。）である場合（その売却した肉用牛の頭数の合計が千五百頭以内である場合に限る。）において、第三百十七条の二第一項の規定による申告書（その提出期限後において市町村民税の納税通知書が送達される時までに提出されたもの及びその時までに提出された第三百十七条の三第一項の確定申告書を含む。次項において同じ。）にその肉用牛の売却に係る同法第二十五条第一項に規定する事業所得の明細に関する事項の記載があるとき（これらの申告書にその記載がないことについてやむを得ない理由があると市町村長が認めるときを含む。次項において同じ。）は、当該事業所得に係る市町村民税の所得割の額として政令で定める額を免除するものとする。
A municipality may, limited to individual municipal inhabitant tax for each fiscal year prescribed in the preceding paragraph, in the case where a person liable for the income levy has in the previous year sold beef cattle specified in the items of Article 25, paragraph (1) of the Act on Special Measures Concerning Taxation by the method of sale listed in those items, and the beef cattle so sold include beef cattle that do not fall under tax-exempt raised cattle or, where the total number of head of beef cattle falling under tax-exempt raised cattle exceeds 1,500, tax-exempt raised cattle in the portion exceeding that number (including the case where all of the beef cattle so sold do not fall under tax-exempt raised cattle), and the return under Article 317-2, paragraph (1) states the matters relating to the details of business income prescribed in Article 25, paragraph (2), item (ii) of that Act relating to the sale of those beef cattle, make the amount of the income levy of municipal inhabitant tax on the gross income of that person for the previous year the total of the following amounts, notwithstanding Articles 313 through 314-3, Articles 314-6 through 314-8, 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.
市町村は、前項に規定する各年度分の個人の市町村民税に限り、所得割の納税義務者が前年中に租税特別措置法第二十五条第一項各号に掲げる売却の方法により当該各号に定める肉用牛を売却し、かつ、その売却した肉用牛のうちに免税対象飼育牛に該当しないもの又は免税対象飼育牛に該当する肉用牛の頭数の合計が千五百頭を超える場合の当該超える部分の免税対象飼育牛が含まれている場合（その売却した肉用牛が全て免税対象飼育牛に該当しないものである場合を含む。）において、第三百十七条の二第一項の規定による申告書にその肉用牛の売却に係る同法第二十五条第二項第二号に規定する事業所得の明細に関する事項の記載があるときは、その者の前年の総所得金額に係る市町村民税の所得割の額は、第三百十三条から第三百十四条の三まで、第三百十四条の六から第三百十四条の八まで、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にかかわらず、次に掲げる金額の合計額とすることができる。
the amount calculated by multiplying the total sale price prescribed in Article 25, paragraph (2), item (i) of the Act on Special Measures Concerning Taxation by 0.9 percent (1.2 percent where that person liable for tax has an address within the area of a designated city);
租税特別措置法第二十五条第二項第一号に規定する売却価額の合計額に百分の〇・九（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・二）を乗じて計算した金額
the amount equivalent to the amount of the income levy calculated, for the gross income for the previous year calculated on the assumption that there is no amount of business income prescribed in Article 25, paragraph (2), item (ii) of the Act on Special Measures Concerning Taxation, under Articles 313 through 314-3, Articles 314-6 through 314-8, 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.
租税特別措置法第二十五条第二項第二号に規定する事業所得の金額がないものとみなして計算した場合における前年の総所得金額につき、第三百十三条から第三百十四条の三まで、第三百十四条の六から第三百十四条の八まで、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により計算した所得割の額に相当する金額
With regard to the application of Article 314-9, paragraph (1), Article 3-3, paragraphs (2) and (5) of the Supplementary Provisions, Article 5-8, paragraph (2) of the Supplementary Provisions and Article 5-12, paragraph (2) of the Supplementary Provisions where the provisions of the preceding paragraph apply, in Article 314-9, paragraph (1), "the preceding three Articles" is deemed to be replaced with "the preceding three Articles and Article 6, paragraph (5) of the Supplementary Provisions", in Article 3-3, paragraph (2), item (iii) and paragraph (5), item (ii) of the Supplementary Provisions, "and Article 5-5, paragraph (2) of the Supplementary Provisions" is deemed to be replaced with ", Article 5-5, paragraph (2) of the Supplementary Provisions and Article 6, paragraph (5) of the Supplementary Provisions", and in Article 5-8, paragraph (2), item (ii) of the Supplementary Provisions and Article 5-12, paragraph (2), item (ii) of the Supplementary Provisions, "and" is deemed to be replaced with ", Article 6, paragraph (5) of the Supplementary Provisions and".
前項の規定の適用がある場合における第三百十四条の九第一項、附則第三条の三第二項及び第五項、附則第五条の八第二項並びに附則第五条の十二第二項の規定の適用については、第三百十四条の九第一項中「前三条」とあるのは「前三条並びに附則第六条第五項」と、附則第三条の三第二項第三号及び第五項第二号中「及び附則第五条の五第二項」とあるのは「、附則第五条の五第二項及び附則第六条第五項」と、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「及び」とあるのは「、附則第六条第五項及び」とする。
tax noticemachine translation
「納税通知書」
A document a local government draws up for local tax a taxpayer must pay, stating the Acts and the local government's ordinance (条例) provisions the tax is levied under, the taxpayer's address and name, the tax base, rate and amount, the payment periods and the amount due in each, where to pay, the steps that will be taken if the tax is not paid by the due date, and how to seek relief against the assessment.
Defined inArticle 1, paragraph (1), item (vi)· applies throughout the law
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)
tax-exempt raised cattlemachine translation
「免税対象飼育牛」
Beef cattle (肉用牛) registered as a Cabinet Order (政令) sets under registration rules approved by the Minister of Agriculture, Forestry and Fisheries under Article 32-9, paragraph (1) of the Act on Improvement and Increased Production of Livestock, or sold for less than 1 million yen — less than 800,000 yen for crossbred cattle and 500,000 yen for dairy cattle of the kinds a Ministry of Finance Order (財務省令) sets.
Short name set inSupplementary Provisions, Article 6, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 6, paragraph (2)
tax-exempt raised cattlemachine translation
「免税対象飼育牛」
Beef cattle (肉用牛) registered as a Cabinet Order (政令) sets under registration rules approved by the Minister of Agriculture, Forestry and Fisheries under Article 32-9, paragraph (1) of the Act on Improvement and Increased Production of Livestock, or sold for less than 1 million yen — less than 800,000 yen for crossbred cattle and 500,000 yen for dairy cattle of the kinds a Ministry of Finance Order (財務省令) sets.
Short name set inSupplementary Provisions, Article 6, paragraph (4)· applies only in this provision and in Supplementary Provisions, Article 6, paragraph (5)
service
送達
The delivery of a document in a court proceeding, such as a lawsuit, to the person it is for, by a procedure the law lays down: unless a provision says otherwise, the court carries it out of its own motion, the court clerk handles the work (Code of Civil Procedure, Article 98), and the person who effects it reports on it to the court in writing (Article 100, paragraph (1)); the complaint must be served on the defendant (Article 138, paragraph (1)), and the judgment on the parties (Article 255, paragraph (1)). A document is served by post or by a court enforcement officer (執行官) (Article 101, paragraph (1)), as a rule by handing it to the person (Article 102-2), at their address, residence, place of business or office, or at their workplace where those are unknown or service there meets an obstacle (Article 103); each party, legal representative and litigation representative (訴訟代理人) must tell the court a place in Japan where they are to be served (Article 104, paragraph (1)), and service abroad is made at the presiding judge's request to that country's authorities or to a Japanese ambassador, minister or consul there (Article 108). If the person is not found at a place other than their workplace, the document may be handed to an employee or a person living with them who can be trusted to receive it, and if it is refused without a legitimate reason it may be left there (Article 106, paragraphs (1) and (3)); where it cannot be served in those ways, the court clerk may send it by registered mail, and it counts as served when it is sent (Article 107, paragraphs (1) and (3)). An electronic record can also be served through the courts' electronic system on a person who has registered for it, by making it available to them and sending them a notice, and that service takes effect when they view it or save it to their computer, or one week after the notice was sent, whichever comes first (Articles 109-2, paragraph (1), and 109-3, paragraph (1)); a person who must make filings online, such as a litigation representative (訴訟代理人) entrusted with the case, can be served this way even without registering, and without a notice, the week then running from when the record was made available (Articles 109-4 and 132-11, paragraph (1)). Where a party's address or other place for service is unknown, among other cases, the court clerk may serve by publication (公示送達), on petition or where the court orders it, and serves the same party by publication again of the clerk's own motion, as a rule (Article 110, paragraphs (1) to (3)): that the clerk holds the document and will hand it over at any time is made available for anyone to view, by a method the Supreme Court's rules (最高裁判所規則) set, and posted on the court's notice board or shown on a screen at the court (Article 111), and service takes effect two weeks after that begins, or six weeks for service to be made abroad, though one made again of the clerk's own motion takes effect the day after it begins (Article 112, paragraphs (1) and (2)). Some time limits run from service: an appeal to the court of second instance (控訴), for one, must be filed within two weeks of the day the judgment is served (Article 285).
Written by AI using Code of Civil Procedure, Arts. 98, 100 to 104, 106 to 112, 132-11, 138, 255, 285 as a reference.