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。
Supplementary Provisions, Article 37Special Provisions on National Health Insurance Tax on Capital Gains, etc. on General Shares, etc.
第三十七条（一般株式等に係る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 Article 703-4, Article 703-5 and Article 706-2 in the case where a householder, or an insured person under National Health Insurance or a specified same-household member belonging to that household, has capital gains, etc. on general shares, etc. referred to in Article 35-2, paragraph (5) of the Supplementary Provisions, in Article 703-4, paragraph (6), Article 703-5, paragraph (1) and Article 706-2, paragraph (1), "and the amount of timber income" is deemed to be replaced with "and the amount of timber income and the amount of capital gains, etc. on general shares, etc. prescribed in Article 35-2, paragraph (5) of the Supplementary Provisions"; in Article 703-4, paragraph (6), "paragraph (2) of that Article" is deemed to be replaced with "Article 314-2, paragraph (2)"; in paragraph (7) of that Article, "or the amount of timber income" is deemed to be replaced with "or the amount of timber income or the amount of capital gains, etc. on general shares, etc. prescribed in Article 35-2, paragraph (5) of the Supplementary Provisions"; and in Article 703-5, paragraph (1), "in this paragraph to the calculation of the amount of timber income" is deemed to be replaced with "in this paragraph to the calculation of the amount of timber income or the amount of capital gains, etc. on general shares, etc. prescribed in Article 35-2, paragraph (5) of the Supplementary Provisions".
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の二第五項の一般株式等に係る譲渡所得等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、第七百三条の五第一項及び第七百六条の二第一項中「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の二第五項に規定する一般株式等に係る譲渡所得等の金額」と、第七百三条の四第六項中「同条第二項」とあるのは「第三百十四条の二第二項」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の二第五項に規定する一般株式等に係る譲渡所得等の金額」と、第七百三条の五第一項中「この項中山林所得金額」とあるのは「この項中山林所得金額又は附則第三十五条の二第五項に規定する一般株式等に係る譲渡所得等の金額」とする。
Supplementary Provisions, Article 37-2Special Provisions on National Health Insurance Tax Relating to Capital Gains, etc. on Listed Shares, etc.
第三十七条の二（上場株式等に係る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 Article 703-4, Article 703-5 and Article 706-2 in the case where a householder, or an insured person under National Health Insurance or a specified same-household member belonging to that household, has capital gains, etc. on listed shares, etc. referred to in Article 35-2-2, paragraph (5) of the Supplementary Provisions, in Article 703-4, paragraph (6), Article 703-5, paragraph (1) and Article 706-2, paragraph (1), "and the amount of timber income" is deemed to be replaced with "and the amount of timber income and the amount of capital gains, etc. on listed shares, etc. prescribed in Article 35-2-2, paragraph (5) of the Supplementary Provisions"; in Article 703-4, paragraph (6), "paragraph (2) of that Article" is deemed to be replaced with "Article 314-2, paragraph (2)"; in paragraph (7) of that Article, "or the amount of timber income" is deemed to be replaced with "or the amount of timber income or the amount of capital gains, etc. on listed shares, etc. prescribed in Article 35-2-2, paragraph (5) of the Supplementary Provisions"; and in Article 703-5, paragraph (1), "in this paragraph to the calculation of the amount of timber income" is deemed to be replaced with "in this paragraph to the calculation of the amount of timber income or the amount of capital gains, etc. on listed shares, etc. prescribed in Article 35-2-2, paragraph (5) of the Supplementary Provisions".
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の二の二第五項の上場株式等に係る譲渡所得等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、第七百三条の五第一項及び第七百六条の二第一項中「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の二の二第五項に規定する上場株式等に係る譲渡所得等の金額」と、第七百三条の四第六項中「同条第二項」とあるのは「第三百十四条の二第二項」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の二の二第五項に規定する上場株式等に係る譲渡所得等の金額」と、第七百三条の五第一項中「この項中山林所得金額」とあるのは「この項中山林所得金額又は附則第三十五条の二の二第五項に規定する上場株式等に係る譲渡所得等の金額」とする。
Supplementary Provisions, Article 37-3Special Provisions on National Health Insurance Tax Relating to Miscellaneous Income, etc. from Futures Transactions
第三十七条の三（先物取引に係る雑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 Article 703-4, Article 703-5 and Article 706-2 in the case where a householder, or an insured person under National Health Insurance or a specified same-household member belonging to that household, has business income, capital gains or miscellaneous income referred to in Article 35-4, paragraph (4) of the Supplementary Provisions, in Article 703-4, paragraph (6), Article 703-5, paragraph (1) and Article 706-2, paragraph (1), "and the amount of timber income" is deemed to be replaced with "and the 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"; in Article 703-4, paragraph (6), "paragraph (2) of that Article" is deemed to be replaced with "Article 314-2, paragraph (2)"; in paragraph (7) of that Article, "or the amount of timber income" is deemed to be replaced with "or the amount of timber income or the amount of miscellaneous income, etc. from futures transactions prescribed in Article 35-4, paragraph (4) of the Supplementary Provisions"; and in Article 703-5, paragraph (1), "in this paragraph to the calculation of the amount of timber income" is deemed to be replaced with "in this paragraph to the calculation of the amount of timber income or the amount of miscellaneous income, etc. from futures transactions prescribed in Article 35-4, paragraph (4) of the Supplementary Provisions".
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の四第四項の事業所得、譲渡所得又は雑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、第七百三条の五第一項及び第七百六条の二第一項中「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、第七百三条の四第六項中「同条第二項」とあるのは「第三百十四条の二第二項」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、第七百三条の五第一項中「この項中山林所得金額」とあるのは「この項中山林所得金額又は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。
Supplementary Provisions, Article 38Special Provisions on National Health Insurance Tax Relating to Bed Conversion Support Payment, etc.
第三十八条（病床転換支援金等に係る国民健康保険税の特例）
Changes by (Act No. 87 of 2025)
Until the date specified by Cabinet Order prescribed in Article 2 of the Supplementary Provisions of the Act on Assurance of Medical Care for Elderly People, with regard to the application of Article 703-4, paragraphs (1) through (3) and paragraph (12), the words set out in the middle column of the following table in the provisions of that Article set out in the left-hand column of the table are deemed to be replaced with the words set out in the right-hand column of the table, respectively.
| Paragraph (1), item (i) | , and the contribution for administrative expenses | , the contribution for administrative expenses |
| that Act, the payment under the provisions of the Long-Term Care Insurance Act | that Act and the bed conversion support payment, etc. under the provisions of that Act (hereinafter in this Article referred to as "bed conversion support payment, etc."), the payment under the provisions of the Long-Term Care Insurance Act | |
| Paragraph (2), item (i) | , the long-term care payment and | and the bed conversion support payment, etc., the long-term care payment and |
| Paragraph (2), item (ii) | payment of the national health insurance business contribution | payment of the national health insurance business contribution and the bed conversion support payment, etc. |
| Paragraph (3), item (i), (b) and item (ii), (b) | , the long-term care payment and | and the bed conversion support payment, etc., the long-term care payment and |
| Paragraph (12), item (i) | aid for the old-old, etc. | aid for the old-old, etc. and bed conversion support payment, etc. |
高齢者の医療の確保に関する法律附則第二条に規定する政令で定める日までの間、第七百三条の四第一項から第三項まで及び第十二項の規定の適用については、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句とする。
Supplementary Provisions, Articles 39 to 40
第三十九条から第四十条まで
No English for this paragraph yet.
削除
amount of capital gains, etc. on general shares, etc.machine translation
「一般株式等に係る譲渡所得等の金額」
The previous year's amount of income from the transfer of general shares, etc. (一般株式等 — shares and similar interests other than listed ones), computed as a Cabinet Order (政令) provides, which the paragraph taxes for the municipal inhabitant tax (市町村民税) income levy (所得割) separately from other income.
Short name set inSupplementary Provisions, Article 35-2, paragraph (5)· applies only in this paragraph
amount of capital gains, etc. on listed shares, etc.machine translation
「上場株式等に係る譲渡所得等の金額」
The previous year's amount of income from the transfer of listed shares, etc. (上場株式等), computed as a Cabinet Order (政令) provides and, as a rule, leaving out income from specified shares (特定株式等譲渡所得金額), which the paragraph taxes for the municipal inhabitant tax (市町村民税) income levy (所得割) separately from other income.
Short name set inSupplementary Provisions, Article 35-2-2, paragraph (5)· 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
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)
bed conversion support payment, etc.machine translation
「病床転換支援金等」
The bed conversion support payments, etc. under the Act on Assurance of Medical Care for Elderly People, which Article 38 of the supplementary provisions (附則), until the date a Cabinet Order (政令) sets under Article 2 of that Act's supplementary provisions, adds to the costs that the national health insurance tax (国民健康保険税) under Article 703-4 is levied to cover.
Short name set inSupplementary Provisions, Article 38, paragraph (1)· applies only in this article