Search

Search provisions, jump to a law or an article

1 article

Supplementary Provisions, Article 3Transitional Measures Concerning Individual Prefectural Inhabitant Tax

第三条（個人の道府県民税に関する経過措置）

Except as otherwise specially provided, the provisions of the Local Tax Act as amended by the provisions of (hereinafter referred to as the "New Act") concerning individual prefectural inhabitant tax apply to individual prefectural inhabitant tax for fiscal year 2008 and thereafter, and, for individual prefectural inhabitant tax for fiscal year 2007 and earlier, the provisions then in force continue to govern.

別段の定めがあるものを除き、の規定による改正後の地方税法（以下「新法」という。）の規定中個人の道府県民税に関する部分は、平成二十年度以後の年度分の個人の道府県民税について適用し、平成十九年度分までの個人の道府県民税については、なお従前の例による。

With respect to specified shares prescribed in of the Supplementary Provisions of the Former Act that a person liable for the income levy of prefectural inhabitant tax prescribed in acquired through payment prescribed in before the Effective Date of this Act (hereinafter referred to as the "Effective Date"), and of the Supplementary Provisions of the Former Act remain in force. In this case, in of the Supplementary Provisions of the Former Act, the phrase "March 31, 2009" is deemed to be replaced with "the day before the ", the phrase " of the Supplementary Provisions" is deemed to be replaced with "Article 35-2, paragraph (1) or Article 35-2-2, paragraph (1) of the Supplementary Provisions of the Local Tax Act as amended by the provisions of (hereinafter in this paragraph referred to as the 'New Act')", the phrase "the amount of capital gains, etc. on shares, etc. prescribed in that paragraph" is deemed to be replaced with "the amount of capital gains, etc. on general shares, etc. prescribed in Article 35-2, paragraph (1) of the Supplementary Provisions of the New Act (hereinafter in this paragraph referred to as the 'amount of capital gains, etc. on general shares, etc.') or the amount of capital gains, etc. on listed shares, etc. prescribed in Article 35-2-2, paragraph (1) of the Supplementary Provisions of the New Act (hereinafter in this paragraph referred to as the 'amount of capital gains, etc. on listed shares, etc.')", the phrase "the amount of capital gains, etc. on those shares, etc." is deemed to be replaced with "the amount of capital gains, etc. on general shares, etc. or the amount of capital gains, etc. on listed shares, etc.", and the phrase "financial instruments business operator prescribed in " is deemed to be replaced with "financial instruments business operator prescribed in Article 2, paragraph (9) of the Financial Instruments and Exchange Act (limited to one that engages in Type I Financial Instruments Business prescribed in Article 28, paragraph (1) of that Act)".

この法律の施行の日（以下「施行日」という。）前にの道府県民税の所得割の納税義務者がに規定する払込みによりに規定する取得をしたに規定する特定株式については、及びの規定は、なおその効力を有する。この場合において、中「平成二十一年三月三十一日」とあるのは「の施行の日の前日」と、「」とあるのは「の規定による改正後の地方税法（以下において「新法」という。）附則第三十五条の二第一項又は附則第三十五条の二の二第一項」と、「に規定する株式等に係る譲渡所得等の金額」とあるのは「新法附則第三十五条の二第一項に規定する一般株式等に係る譲渡所得等の金額（以下において「一般株式等に係る譲渡所得等の金額」という。）又は新法附則第三十五条の二の二第一項に規定する上場株式等に係る譲渡所得等の金額（以下において「上場株式等に係る譲渡所得等の金額」という。）」と、「当該株式等に係る譲渡所得等の金額」とあるのは「一般株式等に係る譲渡所得等の金額又は上場株式等に係る譲渡所得等の金額」と、「に規定する金融商品取引業者」とあるのは「に規定する金融商品取引業者（同法第二十八条第一項に規定する第一種金融商品取引業を行う者に限る。）」とする。

In the application of Article 35-3, paragraph (5) of the Supplementary Provisions of the New Act during the period from the Effective Date to March 31, 2010, the phrase "the application of the provisions" in that paragraph is deemed to be replaced with "and the application of the provisions of Article 35-2-3, paragraphs (1) and (2) of the Supplementary Provisions", the phrase "" is deemed to be replaced with "Article 35-2, paragraph (1) of the Supplementary Provisions", and the phrase "is to be" is deemed to be replaced with "is to be, and, in Article 35-2-3, paragraph (1) of the Supplementary Provisions, the phrase 'the amount calculated (' is deemed to be replaced with 'the amount calculated (where Article 35-3, paragraph (3) of the Supplementary Provisions applies, the amount after that application.', and the phrase 'the first sentence of paragraph (1) of that Article' is deemed to be replaced with 'the first sentence of Article 35-2, paragraph (1) of the Supplementary Provisions'".

施行日から平成二十二年三月三十一日までの間における新法附則第三十五条の三第五項の規定の適用については、同項中「の規定の適用について」とあるのは「並びに附則第三十五条の二の三第一項及び第二項の規定の適用について」と、「」とあるのは「附則第三十五条の二第一項」と、「とする」とあるのは「と、附則第三十五条の二の三第一項中「計算した金額（」とあるのは「計算した金額（附則第三十五条の三第三項の規定の適用がある場合には、その適用後の金額。」と、「同条第一項前段」とあるのは「附則第三十五条の二第一項前段」とする」とする。

For specified dividends, etc. prescribed in of the Supplementary Provisions of the Former Act that are to be received before January 1, 2009, the provisions then in force continue to govern.

平成二十一年一月一日前に支払を受けるべきに規定する特定配当等については、なお従前の例による。

In the application of Article 71-28 of the New Act to specified dividends, etc. prescribed in Article 23, paragraph (1), item (xv) of the New Act that are to be received during the period from January 1, 2009 to December 31, 2013 (excluding those subject to the application of or ), the phrase "five percent" in Article 71-28 of the New Act is deemed to be replaced with "three percent".

平成二十一年一月一日から平成二十五年十二月三十一日までの間に支払を受けるべき新法第二十三条第一項第十五号に規定する特定配当等（又はの規定の適用を受けるものを除く。）に係る新法第七十一条の二十八の規定の適用については、同条中「百分の五」とあるのは、「百分の三」とする。

In the application of Articles 71-49 and 71-51, paragraph (3) of the New Act to the covered transfers, etc. prescribed in Article 71-51, paragraph (2) of the New Act that are made during the period from January 1, 2009 to December 31, 2013, the phrase "5/100" in those provisions is deemed to be replaced with "3/100".

平成二十一年一月一日から平成二十五年十二月三十一日までの間に行われる新法第七十一条の五十一第二項に規定する対象譲渡等に係る新法第七十一条の四十九及び第七十一条の五十一第三項の規定の適用については、これらの規定中「百分の五」とあるのは、「百分の三」とする。

The provisions of Article 37-2 of the New Act and Article 5-5, paragraph (1) of the Supplementary Provisions of the New Act apply to donations listed in the items of Article 37-2, paragraph (1) of the New Act that a person liable for the income levy of prefectural inhabitant tax makes on or after January 1, 2008.

新法第三十七条の二及びの規定は、道府県民税の所得割の納税義務者が平成二十年一月一日以後に支出する新法第三十七条の二第一項各号に掲げる寄附金について適用する。

In the application of Article 37-2 of the Local Tax Act as amended by the (Act No. 83 of 2011; referred to as the "2011 Local Tax Act, etc. Amendment Act" in Article 8, paragraph (6) of the Supplementary Provisions) to individual prefectural inhabitant tax for each fiscal year of fiscal years 2009 through 2014, the phrase "" in Article 37-2, paragraph (1), item (iii) is deemed to be replaced with " and prior to amendment by the provisions of , which remains in force pursuant to ".

平成二十一年度から平成二十六年度までの各年度分の個人の道府県民税についての現下の厳しい経（平成二十三年法律第八十三号。附則第八条第六項において「平成二十三年改正法」という。）による改正後の地方税法第三十七条の二の規定の適用については、同条第一項第三号中「」とあるのは、「及びの規定によりなおその効力を有することとされるの規定による改正前の」とする。

The provisions of Article 3-2-4, paragraphs (1) and (3) of the Supplementary Provisions of the New Act apply to cases where the revocation, under or , of the approval referred to in the latter part of is made on or after December 1, 2008.

新法附則第三条の二の四第一項及び第三項の規定は、又はの規定による後段の承認の取消しが平成二十年十二月一日以後にされる場合について適用する。

For the application of Article 5-5, paragraph (1) of the Supplementary Provisions of the New Act during the period from April 1, 2009 to December 31, 2009, the phrase "Article 33-2, paragraph (1) of the Supplementary Provisions, Article 33-3, paragraph (1) of the Supplementary Provisions" in that paragraph is deemed to be replaced with "Article 33-3, paragraph (1) of the Supplementary Provisions", and the phrase "Article 33-2, paragraph (1), Article 34, paragraph (1)" in item (v) of that paragraph is deemed to be replaced with "Article 34, paragraph (1)".

平成二十一年四月一日から同年十二月三十一日までの間における新法附則第五条の五第一項の規定の適用については、同項中「附則第三十三条の二第一項、附則第三十三条の三第一項」とあるのは「附則第三十三条の三第一項」と、同項第五号中「附則第三十三条の二第一項、附則第三十四条第一項」とあるのは「附則第三十四条第一項」とする。

The provisions of Article 6, paragraphs (1) and (2) of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax for fiscal year 2010 and thereafter, and the provisions then in force continue to govern individual prefectural inhabitant tax up to and including fiscal year 2009 on income relating to exempt-eligible raised cattle prescribed in Article 6, paragraph (1) of the Supplementary Provisions of the Former Act.

新法附則第六条第一項及び第二項の規定は、平成二十二年度以後の年度分の個人の道府県民税について適用し、に規定する免税対象飼育牛に係る所得に係る平成二十一年度分までの個人の道府県民税については、なお従前の例による。

Where a person liable for the income levy of prefectural inhabitant tax has dividends and similar income on listed shares, etc. prescribed in Article 33-2, paragraph (1) of the Supplementary Provisions of the New Act that are to be received during the period from January 1, 2009 to December 31, 2013, then, with respect to the dividend income relating to those dividends and similar income on listed shares, etc., pursuant to the provisions of the first sentence of that paragraph, the amount of the income levy of prefectural inhabitant tax imposed on the amount of taxable dividend income on listed shares, etc. (meaning the amount of taxable dividend income on listed shares, etc. prescribed in the first sentence of that paragraph; the same applies hereinafter in this paragraph) is, notwithstanding the first sentence of Article 33-2, paragraph (1) of the Supplementary Provisions of the New Act, an amount equivalent to 1.2 percent of that amount of taxable dividend income on listed shares, etc.

道府県民税の所得割の納税義務者が、平成二十一年一月一日から平成二十五年十二月三十一日までの間に支払を受けるべき新法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を有する場合には、当該上場株式等の配当等に係る配当所得については、同項前段の規定により、上場株式等に係る課税配当所得の金額（同項前段に規定する上場株式等に係る課税配当所得の金額をいう。以下この項において同じ。）に対して課する道府県民税の所得割の額は、同条第一項前段の規定にかかわらず、当該上場株式等に係る課税配当所得の金額の百分の一・二に相当する額とする。

Where the preceding paragraph applies, for the application of Article 33-2, paragraph (3) of the Supplementary Provisions of the New Act, the phrase "Article 33-2, paragraph (1) of the Supplementary Provisions" in item (i) of that paragraph is deemed to be replaced with "Article 33-2, paragraph (1) of the Supplementary Provisions (including the case where it applies pursuant to Article 3, paragraph (12) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 21 of 2008); the same applies hereinafter)".

前項の規定の適用がある場合における新法附則第三十三条の二第三項の規定の適用については、同項第一号中「附則第三十三条の二第一項」とあるのは、「附則第三十三条の二第一項（地方税法等の一部を改正する法律（平成二十年法律第二十一号）附則第三条第十二項の規定により適用される場合を含む。以下同じ。）」とする。

For the application of paragraph (12) where Article 35-2-6, paragraph (1) or (5) of the Supplementary Provisions of the New Act applies, the phrase "pursuant to the provisions of the first sentence of " in paragraph (12) is deemed to be replaced with "pursuant to the provisions of the first sentence of Article 33-2, paragraph (1) of the Supplementary Provisions of the New Act as applied with terms replaced pursuant to Article 35-2-6, paragraph (4) or (7) of the Supplementary Provisions of the New Act".

新法附則第三十五条の二の六第一項又はの規定の適用がある場合における第十二項の規定の適用については、同項中「前段の規定により」とあるのは、「新法附則第三十五条の二の六第四項又はの規定により読み替えられた新法附則第三十三条の二第一項前段の規定により」とする。

The provisions of Article 35-2-5 of the Supplementary Provisions of the New Act apply to dividends and similar income in a withholding-selected account prescribed in paragraph (1) of that Article that a person liable for prefectural inhabitant tax receives on or after January 1, 2010.

新法附則第三十五条の二の五の規定は、平成二十二年一月一日以後に道府県民税の納税義務者が交付を受ける同条第一項に規定する源泉徴収選択口座内配当等について適用する。

The provisions of Article 35-2-6, paragraphs (1) through (10) of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax for fiscal year 2010 and thereafter, and the provisions then in force continue to govern the calculation of the amount of capital gains, etc. under Article 35-2-6, paragraph (1) of the Supplementary Provisions of the Former Act for individual prefectural inhabitant tax up to and including fiscal year 2009.

新法附則第三十五条の二の六第一項から第十項までの規定は、平成二十二年度以後の年度分の個人の道府県民税について適用し、平成二十一年度分までの個人の道府県民税に係るの規定による譲渡所得等の金額の計算については、なお従前の例による。

For the application of Article 35-2-6, paragraph (7) of the Supplementary Provisions of the New Act during the period from January 1, 2010 to March 31, 2010, the phrase "the application of the provisions of" in is deemed to be replaced with "and the application of the provisions of Article 35-2-3, paragraphs (1) and (2) of the Supplementary Provisions", and the phrase "is deemed to be replaced with" in is deemed to be replaced with "is deemed to be replaced with, and in Article 35-2-3, paragraph (1) of the Supplementary Provisions, the phrase 'the amount calculated (' is deemed to be replaced with 'the amount calculated (where of the Supplementary Provisions applies, the amount after that application.', and the phrase 'the first sentence of paragraph (1) of that Article' is deemed to be replaced with 'the first sentence of Article 35-2, paragraph (1) of the Supplementary Provisions'".

平成二十二年一月一日から同年三月三十一日までの間におけるの規定の適用については、中「の規定の適用について」とあるのは「並びに附則第三十五条の二の三第一項及び第二項の規定の適用について」と、「とする」とあるのは「と、附則第三十五条の二の三第一項中「計算した金額（」とあるのは「計算した金額（の規定の適用がある場合には、その適用後の金額。」と、「同条第一項前段」とあるのは「附則第三十五条の二第一項前段」とする」とする。

The provisions then in force continue to govern individual prefectural inhabitant tax up to and including fiscal year 2009 imposed on the amount of capital gains, etc. on listed shares, etc. prescribed in of the Supplementary Provisions of the Former Act, relating to a transfer of listed shares, etc. prescribed in that a person liable for the income levy of prefectural inhabitant tax made before January 1, 2009.

道府県民税の所得割の納税義務者が平成二十一年一月一日前に行ったに規定する上場株式等の譲渡に係るに規定する上場株式等に係る譲渡所得等の金額に対して課する平成二十一年度分までの個人の道府県民税については、なお従前の例による。

Where a person liable for the income levy of prefectural inhabitant tax, during the period from January 1, 2009 to December 31, 2013, makes a transfer of listed shares, etc. prescribed in Article 35-2-6, paragraph (2) of the Supplementary Provisions of the New Act (hereinafter in this paragraph referred to as "listed shares, etc.") that is, among transfers (meaning transfers prescribed in Article 35-2-2, paragraph (2) of the Supplementary Provisions of the New Act), a transfer of listed shares, etc. listed in the items of , then, with respect to the business income, capital gains and miscellaneous income arising from the transfer of those listed shares, etc. (excluding capital gains falling under ), pursuant to the provisions of the first sentence of Article 35-2, paragraph (1) of the Supplementary Provisions of the New Act, the amount of the income levy of prefectural inhabitant tax imposed on the portion of the amount of capital gains, etc. on shares, etc. prescribed in the first sentence of that paragraph that is calculated, as provided by Cabinet Order, as the amount of business income, the amount of capital gains and the amount of miscellaneous income relating to the transfer of those listed shares, etc. (hereinafter in this paragraph referred to as the "amount of capital gains, etc. on listed shares, etc.") is, notwithstanding the first sentence of Article 35-2, paragraph (1) of the Supplementary Provisions of the New Act, an amount equivalent to 1.2 percent of the amount of taxable capital gains, etc. on listed shares, etc. (meaning the amount of capital gains, etc. on listed shares, etc. (where Article 34 of the New Act as applied with terms replaced pursuant to Article 35-2, paragraph (5) of the Supplementary Provisions of the New Act as applied with terms replaced pursuant to the following paragraph applies, the amount after that application)).

道府県民税の所得割の納税義務者が、平成二十一年一月一日から平成二十五年十二月三十一日までの間に新法附則第三十五条の二の六第二項に規定する上場株式等（以下この項において「上場株式等」という。）の譲渡（新法附則第三十五条の二の二第二項に規定する譲渡をいう。）のうち各号に掲げる上場株式等の譲渡をした場合には、当該上場株式等の譲渡による事業所得、譲渡所得及び雑所得（の規定に該当する譲渡所得を除く。）については、新法附則第三十五条の二第一項前段の規定により同項前段に規定する株式等に係る譲渡所得等の金額のうち当該上場株式等の譲渡に係る事業所得の金額、譲渡所得の金額及び雑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「上場株式等に係る譲渡所得等の金額」という。）に対して課する道府県民税の所得割の額は、同条第一項前段の規定にかかわらず、上場株式等に係る課税譲渡所得等の金額（上場株式等に係る譲渡所得等の金額（次項の規定により読み替えて適用される新法附則第三十五条の二第五項の規定により読み替えて適用される新法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。）の百分の一・二に相当する金額とする。

Where the preceding paragraph applies, for the application of Article 35-2, paragraph (5) of the Supplementary Provisions of the New Act, the phrase " of the Supplementary Provisions" in is deemed to be replaced with " of the Supplementary Provisions (including the case where it applies pursuant to Article 3, paragraph (19) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 21 of 2008; hereinafter referred to as the "2008 Amendment Act"); the same applies hereinafter)", the phrase "these provisions" in is deemed to be replaced with " (limited to the part relating to the amount of casualty loss) and and ", replacing "あるのは、" (is deemed to be replaced with, followed by a comma) with "あるのは" (is deemed to be replaced with, with no comma), and the phrase "is deemed to be replaced with" is deemed to be replaced with "is deemed to be replaced with, and in of the Supplementary Provisions the phrase 'gross income' is deemed to be replaced with 'gross income, the amount of capital gains, etc. on shares, etc. prescribed in of the Supplementary Provisions (where, among the amount of capital gains, etc. on those shares, etc., there is the amount of capital gains, etc. on listed shares, etc. prescribed in Article 3, paragraph (19) of the Supplementary Provisions of the 2008 Amendment Act, the remainder obtained by deducting the amount of capital gains, etc. on those listed shares, etc. from the amount of capital gains, etc. on those shares, etc., or the amount of capital gains, etc. on those listed shares, etc.)'".

前項の規定の適用がある場合における新法附則第三十五条の二第五項の規定の適用については、中「」とあるのは「（地方税法等の一部を改正する法律（平成二十年法律第二十一号。以下「平成二十年改正法」という。）附則第三条第十九項の規定により適用される場合を含む。以下同じ。）」と、中「これらの規定」とあるのは「（雑損失の金額に係る部分に限る。）並びに及び」と、「あるのは、」とあるのは「あるのは」と、「とする」とあるのは「と、中「総所得金額」とあるのは「総所得金額、に規定する株式等に係る譲渡所得等の金額（当該株式等に係る譲渡所得等の金額のうちに平成二十年改正法附則第三条第十九項に規定する上場株式等に係る譲渡所得等の金額がある場合には、当該株式等に係る譲渡所得等の金額から当該上場株式等に係る譲渡所得等の金額を控除した残額又は当該上場株式等に係る譲渡所得等の金額）」とする」とする。

For the application of paragraph (19) where Article 35-2-6, paragraph (5) of the Supplementary Provisions of the New Act applies, the phrase "(hereinafter in this paragraph referred to as the" in paragraph (19) is deemed to be replaced with "(where Article 35-2-6, paragraph (5) of the Supplementary Provisions of the New Act applies, the amount after that application; hereinafter in this paragraph referred to as the", and the phrase "the first sentence of " is deemed to be replaced with "the first sentence of Article 35-2, paragraph (1) of the Supplementary Provisions of the New Act".

の規定の適用がある場合における第十九項の規定の適用については、同項中「計算した金額（」とあるのは「計算した金額（の規定の適用がある場合には、その適用後の金額。」と、「前段」とあるのは「新法附則第三十五条の二第一項前段」とする。

For the application of paragraph (19) where Article 35-3, paragraph (3) of the Supplementary Provisions of the New Act applies, the phrase "(hereinafter in this paragraph referred to as the" in paragraph (19) is deemed to be replaced with "(where Article 35-3, paragraph (3) of the Supplementary Provisions of the New Act applies, the amount after that application; hereinafter in this paragraph referred to as the", and the phrase "the first sentence of " is deemed to be replaced with "the first sentence of Article 35-2, paragraph (1) of the Supplementary Provisions of the New Act".

新法附則第三十五条の三第三項の規定の適用がある場合における第十九項の規定の適用については、同項中「計算した金額（」とあるのは「計算した金額（新法附則第三十五条の三第三項の規定の適用がある場合には、その適用後の金額。」と、「前段」とあるのは「新法附則第三十五条の二第一項前段」とする。

In addition to what is provided for in the preceding three paragraphs, matters necessary for the application of the provisions concerning prefectural inhabitant tax where paragraph (19) applies are specified by Cabinet Order.

前三項に定めるもののほか、第十九項の規定の適用がある場合における道府県民税に関する規定の適用に関し必要な事項は、政令で定める。

© 2026 japanlaw.orgA copy for reading and reference — not an official source, and not legal advice. Only the Japanese text published by the government has legal effect.Run by Genjido LLC (源氏道合同会社) · contact@genjido.comContactSourcesTermsPrivacy