Supplementary Provisions, Article 33-2Special Provisions on Prefectural Inhabitant Tax and Municipal Inhabitant Tax on Dividend Income, etc. on Listed Shares, etc.
第三十三条の二（上場株式等に係る配当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 dividends and similar income on listed shares, etc. prescribed in Article 8-4, paragraph (1) of the Act on Special Measures Concerning Taxation (hereinafter in this paragraph referred to as "dividends and similar income on listed shares, etc.") in the previous year, a prefecture is to impose, notwithstanding Article 32, paragraphs (1) and (2) and Article 35, with respect to the interest income and dividend income relating to those dividends and similar income on listed shares, etc., separately from other income, on the amount calculated as provided by Cabinet Order as the amount of interest income and the amount of dividend income for the previous year relating to those dividends and similar income on listed shares, etc. (hereinafter in this paragraph referred to as the "amount of dividend income, etc. on listed shares, etc."), an income levy of prefectural inhabitant tax in an amount equivalent to two percent (one percent, where that person liable for tax has an address within the area of a designated city) of the amount of taxable dividend income, etc. on listed shares, etc. (meaning the amount of dividend income, etc. on listed shares, etc. (or, where Article 34 as applied with terms replaced pursuant to paragraph (3), item (iii) applies, the amount after that application)). In this case, Article 5, paragraph (1) of the Supplementary Provisions does not apply to the dividend income relating to those dividends and similar income on listed shares, etc.
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八条の四第一項に規定する上場株式等の配当等（以下この項において「上場株式等の配当等」という。）を有する場合には、当該上場株式等の配当等に係る利子所得及び配当所得については、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、前年中の当該上場株式等の配当等に係る利子所得の金額及び配当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「上場株式等に係る配当所得等の金額」という。）に対し、上場株式等に係る課税配当所得等の金額（上場株式等に係る配当所得等の金額（第三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、当該上場株式等の配当等に係る配当所得については、附則第五条第一項の規定は、適用しない。
The portion of the preceding paragraph relating to the dividend income relating to dividends and similar income on specified listed shares, etc. prescribed in Article 8-4, paragraph (2) of the Act on Special Measures Concerning Taxation (hereinafter in this paragraph and paragraph (6) referred to as "dividends and similar income on specified listed shares, etc.") applies only where the person liable for the income levy of prefectural inhabitant tax has been subject to the application of Article 8-4, paragraph (1) of the Act on Special Measures Concerning Taxation with regard to the dividend income relating to those dividends and similar income on specified listed shares, etc. for income tax for the previous year.
前項の規定のうち、租税特別措置法第八条の四第二項に規定する特定上場株式等の配当等（以下この項及び第六項において「特定上場株式等の配当等」という。）に係る配当所得に係る部分は、道府県民税の所得割の納税義務者が前年分の所得税について当該特定上場株式等の配当等に係る配当所得につき同条第一項の規定の適用を受けた場合に限り適用する。
Where the provisions of paragraph (1) apply, the following applies:
第一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 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) of that Article, Article 37, Article 4, paragraph (4) of the Supplementary Provisions and Article 4-2, paragraph (4) of the Supplementary Provisions, the phrase "the amount of timber income" in Article 23, paragraph (1), item (xiii) is deemed to be replaced with "the amount of timber income and the amount of dividend income, etc. on listed shares, etc. prescribed in Article 33-2, 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」とする。
With regard to the application of Article 69 of the Income Tax Act, in accordance with the rules of which the tax base of the income levy of prefectural inhabitant tax is calculated, the provisions as applied pursuant to Article 8-4, paragraph (3), item (ii) of the Act on Special Measures Concerning Taxation govern;
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、租税特別措置法第八条の四第三項第二号の規定により適用されるところによる。
With regard to the application of Article 32, paragraph (9) (limited to the portion relating to the amount of casualty loss) and Article 34, the phrase "gross income" in those provisions is deemed to be replaced with "gross income and the amount of dividend income, etc. on listed shares, etc. prescribed in Article 33-2, 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」とする。
With regard to the application of Article 37 through Article 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 "the amount of the income levy" in Article 37 is deemed to be replaced with "the amount of the income levy and the amount of the income levy of prefectural inhabitant tax under Article 33-2, paragraph (1) of the Supplementary Provisions", the phrase "the amount of timber income" in Article 37-2, paragraph (1) is deemed to be replaced with "the amount of timber income and the amount of dividend income, etc. on listed shares, etc. prescribed in Article 33-2, paragraph (1) of the Supplementary Provisions", the phrase "the amount of the income levy" in the first sentence of Article 37-2, paragraph (1), 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 "the amount of the income levy and the amount of the income levy of prefectural inhabitant tax under Article 33-2, paragraph (1) of the Supplementary Provisions", the phrase "the amount of the income levy" in the second sentence of Article 37-2, paragraph (1) is deemed to be replaced with "the total of the amount of the income levy and the amount of the income levy of prefectural inhabitant tax under Article 33-2, paragraph (1) of the Supplementary Provisions", the phrase "the amount of the income levy" in Article 37-2, paragraph (11) and Article 5-5, paragraph (1) of the Supplementary Provisions is deemed to be replaced with "the total of the amount of the income levy and the amount of the income levy of prefectural inhabitant tax under Article 33-2, paragraph (1) of the Supplementary Provisions", the phrase "relating to dividends, etc." in Article 5, paragraph (1) of the Supplementary Provisions is deemed to be replaced with "relating to dividends, etc. and the dividend income relating to dividends and similar income on listed shares, etc. prescribed in Article 33-2, paragraph (1) of the Supplementary Provisions (limited, for the dividend income relating to dividends and similar income on specified listed shares, etc. prescribed in Article 33-2, paragraph (2) of the Supplementary Provisions, to that for which the person wishes to be subject to the application of Article 33-2, paragraph (1) of the Supplementary Provisions pursuant to Article 33-2, paragraph (2) of the Supplementary Provisions)", and the phrase "taxable gross income" in each item of Article 5, paragraph (1) of the Supplementary Provisions is deemed to be replaced with "the total of the taxable gross income and the amount of taxable dividend income, etc. on listed shares, etc. prescribed in Article 33-2, paragraph (1) of the Supplementary Provisions".
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三十三条の二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」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三十三条の二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三十三条の二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三十三条の二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、附則第五条第一項中「配当等に係るもの」とあるのは「配当等に係るもの及び附則第三十三条の二第一項に規定する上場株式等の配当等に係る配当所得（同条第二項に規定する特定上場株式等の配当等に係る配当所得については同項の規定により同条第一項の規定の適用を受けようとするものに限る。）」と、同項各号中「課税総所得金額」とあるのは「課税総所得金額及び附則第三十三条の二第一項に規定する上場株式等に係る課税配当所得等の金額の合計額」とする。
With regard to the application 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 dividend income, etc. on listed shares, etc. prescribed in Article 33-2, 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 paragraph (2) 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 35 and 37 are applied and the amount of the income levy of prefectural inhabitant tax under Article 33-2, paragraph (1) of the Supplementary Provisions", and the phrase "the amount of the income levy" in paragraph (2), item (ii) and paragraph (5), item (iii) of that Article is deemed to be replaced with "the amount of the income levy and the amount of the income levy of prefectural inhabitant tax under Article 33-2, 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」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三十三条の二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三十三条の二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 Article 5-8 and Article 5-12 of the Supplementary Provisions, the phrase "the 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 "the amount of the income levy and the amount of the income levy of prefectural inhabitant tax under Article 33-2, paragraph (1) of the Supplementary Provisions", and the phrase "the 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 "the total of the amount of the income levy and the amount of the income levy of prefectural inhabitant tax under Article 33-2, paragraph (1) 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三十三条の二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三十三条の二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 paragraph (1) 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 dividends and similar income on listed shares, etc. prescribed in Article 8-4, paragraph (1) of the Act on Special Measures Concerning Taxation (hereinafter in this paragraph referred to as "dividends and similar income on listed shares, etc.") in the previous year, a municipality is to impose, notwithstanding Article 313, paragraphs (1) and (2) and Article 314-3, with respect to the interest income and dividend income relating to those dividends and similar income on listed shares, etc., separately from other income, on the amount calculated as provided by Cabinet Order as the amount of interest income and the amount of dividend income for the previous year relating to those dividends and similar income on listed shares, etc. (hereinafter in this paragraph referred to as the "amount of dividend income, etc. on listed shares, etc."), an income levy of municipal inhabitant tax in an amount equivalent to three percent (four percent, where that person liable for tax has an address within the area of a designated city) of the amount of taxable dividend income, etc. on listed shares, etc. (meaning the amount of dividend income, etc. on listed shares, etc. (or, where Article 314-2 as applied with terms replaced pursuant to paragraph (7), item (iii) applies, the amount after that application)). In this case, Article 5, paragraph (3) of the Supplementary Provisions does not apply to the dividend income relating to those dividends and similar income on listed shares, etc.
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八条の四第一項に規定する上場株式等の配当等（以下この項において「上場株式等の配当等」という。）を有する場合には、当該上場株式等の配当等に係る利子所得及び配当所得については、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、前年中の当該上場株式等の配当等に係る利子所得の金額及び配当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「上場株式等に係る配当所得等の金額」という。）に対し、上場株式等に係る課税配当所得等の金額（上場株式等に係る配当所得等の金額（第七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、当該上場株式等の配当等に係る配当所得については、附則第五条第三項の規定は、適用しない。
The portion of the preceding paragraph relating to the dividend income relating to dividends and similar income on specified listed shares, etc. applies only where the person liable for the income levy of municipal inhabitant tax has been subject to the application of Article 8-4, paragraph (1) of the Act on Special Measures Concerning Taxation with regard to the dividend income relating to those dividends and similar income on specified listed shares, etc. for income tax for the previous year.
前項の規定のうち、特定上場株式等の配当等に係る配当所得に係る部分は、市町村民税の所得割の納税義務者が前年分の所得税について特定上場株式等の配当等に係る配当所得につき租税特別措置法第八条の四第一項の規定の適用を受けた場合に限り適用する。
Where the provisions of paragraph (5) apply, the following applies:
第五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 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) of that Article, Article 314-2, paragraph (1) (limited to the portions relating to item (x)-2 and item (xii)) and paragraph (9) of that Article, Article 314-6, Article 4, paragraph (10) of the Supplementary Provisions and Article 4-2, paragraph (10) of the Supplementary Provisions, the phrase "the amount of timber income" in Article 292, paragraph (1), item (xiii) is deemed to be replaced with "the amount of timber income and the amount of dividend income, etc. on listed shares, etc. prescribed in Article 33-2, paragraph (5) 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」とする。
With regard to the application of Article 69 of the Income Tax Act, in accordance with the rules of which the tax base of the income levy of municipal inhabitant tax is calculated, the provisions as applied pursuant to Article 8-4, paragraph (3), item (ii) of the Act on Special Measures Concerning Taxation govern;
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、租税特別措置法第八条の四第三項第二号の規定により適用されるところによる。
With regard to the application of Article 313, paragraph (9) (limited to the portion relating to the amount of casualty loss) and Article 314-2, the phrase "gross income" in those provisions is deemed to be replaced with "gross income, the amount of dividend income, etc. on listed shares, etc. prescribed in Article 33-2, paragraph (5) 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」とする。
With regard to the application of Article 314-6 through Article 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 "the amount of the income levy" in Article 314-6 is deemed to be replaced with "the amount of the income levy and the amount of the income levy of municipal inhabitant tax under Article 33-2, paragraph (5) of the Supplementary Provisions", the phrase "the amount of timber income" in Article 314-7, paragraph (1) is deemed to be replaced with "the amount of timber income and the amount of dividend income, etc. on listed shares, etc. prescribed in Article 33-2, paragraph (5) of the Supplementary Provisions", the phrase "the amount of the income levy" in the first sentence of Article 314-7, paragraph (1), 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 "the amount of the income levy and the amount of the income levy of municipal inhabitant tax under Article 33-2, paragraph (5) of the Supplementary Provisions", the phrase "the amount of the income levy" in the second sentence of Article 314-7, paragraph (1) is deemed to be replaced with "the total of the amount of the income levy and the amount of the income levy of municipal inhabitant tax under Article 33-2, paragraph (5) of the Supplementary Provisions", the phrase "the amount of the income levy" in Article 314-7, paragraph (11) and Article 5-5, paragraph (2) of the Supplementary Provisions is deemed to be replaced with "the total of the amount of the income levy and the amount of the income levy of municipal inhabitant tax under Article 33-2, paragraph (5) of the Supplementary Provisions", the phrase "relating to dividends, etc. listed in the items of Article 9, paragraph (1) of the Act on Special Measures Concerning Taxation" in Article 5, paragraph (3) of the Supplementary Provisions is deemed to be replaced with "relating to dividends, etc. listed in the items of Article 9, paragraph (1) of the Act on Special Measures Concerning Taxation and the dividend income relating to dividends and similar income on listed shares, etc. prescribed in Article 33-2, paragraph (5) of the Supplementary Provisions (limited, for the dividend income relating to dividends and similar income on specified listed shares, etc. prescribed in Article 33-2, paragraph (6) of the Supplementary Provisions, to that for which the person wishes to be subject to the application of Article 33-2, paragraph (5) of the Supplementary Provisions pursuant to Article 33-2, paragraph (6) of the Supplementary Provisions)", and the phrase "taxable gross income" in each item of Article 5, paragraph (3) of the Supplementary Provisions is deemed to be replaced with "the total of the taxable gross income and the amount of taxable dividend income, etc. on listed shares, etc. prescribed in Article 33-2, paragraph (5) of the Supplementary Provisions".
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三十三条の二第五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」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三十三条の二第五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三十三条の二第五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三十三条の二第五項の規定による市町村民税の所得割の額の合計額」と、附則第五条第三項中「配当等に係るもの」とあるのは「配当等に係るもの及び附則第三十三条の二第五項に規定する上場株式等の配当等に係る配当所得（同条第六項に規定する特定上場株式等の配当等に係る配当所得については同項の規定により同条第五項の規定の適用を受けようとするものに限る。）」と、同項各号中「課税総所得金額」とあるのは「課税総所得金額及び附則第三十三条の二第五項に規定する上場株式等に係る課税配当所得等の金額の合計額」とする。
With regard to the application of Article 3-3 of the Supplementary Provisions, the phrase "the amount of the income levy" in paragraph (2), item (iii) and paragraph (5), item (ii) of that Article is deemed to be replaced with "the amount of the income levy and the amount of the income levy of municipal inhabitant tax under Article 33-2, paragraph (5) 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 dividend income, etc. on listed shares, etc. prescribed in Article 33-2, paragraph (5) 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 33-2, paragraph (5) 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三十三条の二第五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」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三十三条の二第五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 Article 5-8 and Article 5-12 of the Supplementary Provisions, the phrase "the 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 "the total of the amount of the income levy and the amount of the income levy of municipal inhabitant tax under Article 33-2, paragraph (5) of the Supplementary Provisions", and the phrase "the 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 "the amount of the income levy and the amount of the income levy of municipal inhabitant tax under Article 33-2, paragraph (5) 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三十三条の二第五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三十三条の二第五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 paragraph (5) apply.
Beyond what is prescribed in the preceding paragraph, Cabinet Order provides for the necessary particulars concerning the application of the provisions of paragraph (5).
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 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
dividends and similar income on listed shares, etc.machine translation
「上場株式等の配当等」
Dividends and similar income on listed shares, etc. as defined in Article 8-4, paragraph 1 of the Act on Special Measures Concerning Taxation: interest and dividends of the kinds it lists, such as most dividends on listed shares and distributions from publicly offered investment trusts.
Short name set inSupplementary Provisions, Article 33-2, paragraph (1)· applies only in this paragraph
dividends and similar income on specified listed shares, etc.machine translation
「特定上場株式等の配当等」
Dividends and similar income on specified listed shares, etc. as defined in Article 8-4, paragraph 2 of the Act on Special Measures Concerning Taxation: dividends and similar income on listed shares, etc. (上場株式等の配当等) of the kinds in items 1 to 3 of paragraph 1 of that Article — dividends and similar income on listed shares, etc. other than those paid to a holder of 3% or more of the issuing domestic company, profit distributions of publicly offered investment trusts (other than specified share investment trusts) limited to securities investment trusts other than bond investment trusts, and dividends on units of specified investment corporations.
Short name set inSupplementary Provisions, Article 33-2, paragraph (2)· applies only in this paragraph and in Supplementary Provisions, Article 33-2, paragraph (6)
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
dividends and similar income on listed shares, etc.machine translation
「上場株式等の配当等」
Dividends and similar income on listed shares, etc. as defined in Article 8-4, paragraph 1 of the Act on Special Measures Concerning Taxation: interest and dividends of the kinds it lists, such as most dividends on listed shares and distributions from publicly offered investment trusts.
Short name set inSupplementary Provisions, Article 33-2, paragraph (5)· applies only in this paragraph