# 地方税法 / Local Tax Act — 第七十一条の五十一 (Article 71-51) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-71-51. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号 - English title "Local Tax Act": Ministry of Justice translation database, which lists the title - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第七十一条の五十一 (Article 71-51)（株式等譲渡所得割の特別徴収の手続） — address `art-71-51` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-71-51 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-71-51 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第七十一条の五十一（株式等譲渡所得割の特別徴収の手続） — Special Collection Procedures for the Share Transfer Income Levy caption: machine translation, not official art-71-51 · https://japanlaw.org/en/local-tax-act/art-71-51 · https://japanlaw.org/l/325AC0000000226/art-71-51 **第一項** 株式等譲渡所得割を特別徴収の方法によつて徴収しようとする場合には、選択口座が開設されている租税特別措置法第三十七条の十一の三第三項第一号に規定する金融商品取引業者等で特定株式等譲渡対価等の支払を受けるべき日の属する年の一月一日現在において道府県に住所を有する個人に対して当該特定株式等譲渡対価等の支払をするものを当該道府県の条例によつて特別徴収義務者として指定し、これに徴収させなければならない。 art-71-51/par-1 · https://japanlaw.org/en/local-tax-act/art-71-51/par-1 · https://japanlaw.org/l/325AC0000000226/art-71-51/par-1 In the case of collecting the share transfer income levy by the method of special collection, a financial instruments business operator, etc. prescribed in Article 37-11-3, paragraph (3), item (i) of the Act on Special Measures Concerning Taxation with which a withholding-option account has been opened, and which pays consideration, etc. for the transfer of specified shares, etc. to an individual who has a domicile in the prefecture as of January 1 of the year that includes the day on which the individual is to receive payment of that consideration, etc. for the transfer of specified shares, etc., must be designated as a special collection agent by the Prefectural Ordinance of that prefecture and made to collect the levy. machine translation, not official **第二項** 前項の特別徴収義務者は、特定株式等譲渡対価等の支払をする際、株式等譲渡所得割を徴収し、その徴収の日の属する年の翌年の一月十日（政令で定める場合にあつては、政令で定める日）までに、総務省令で定める様式によつて、その徴収すべき株式等譲渡所得割の課税標準額、税額その他必要な事項を記載した納入申告書（以下この款において「納入申告書」という。）を当該特定株式等譲渡対価等の支払を受ける個人が当該特定株式等譲渡対価等の支払を受けるべき日の属する年の一月一日現在における当該個人の住所所在の道府県の知事に提出し、及びその納入金を当該道府県に納入する義務を負う。この場合において、当該道府県知事に提出すべき納入申告書には、総務省令で定める計算書を添付しなければならない。 art-71-51/par-2 · https://japanlaw.org/en/local-tax-act/art-71-51/par-2 · https://japanlaw.org/l/325AC0000000226/art-71-51/par-2 The special collection agent referred to in the preceding paragraph is obligated to collect the share transfer income levy when paying consideration, etc. for the transfer of specified shares, etc., and by January 10 of the year following the year that includes the date of that collection (or, in a case specified by Cabinet Order, the date specified by Cabinet Order), to submit, in the form specified by Order of the Ministry of Internal Affairs and Communications, a remittance return (hereinafter in this Subsection referred to as a "remittance return") stating the amount of the tax base and the tax amount of the share transfer income levy to be collected and other necessary particulars, to the governor of the prefecture in which the individual receiving payment of that consideration, etc. for the transfer of specified shares, etc. had his or her domicile as of January 1 of the year that includes the day on which that individual is to receive payment of that consideration, etc., and to remit the remittance to that prefecture. In this case, a statement specified by Order of the Ministry of Internal Affairs and Communications must be attached to the remittance return to be submitted to the prefectural governor. machine translation, not official **第三項** 第一項の特別徴収義務者は、租税特別措置法第三十七条の十一の四第三項に規定する場合には、その都度、同項に規定する満たない部分の金額又は同項に規定する特定費用の金額（当該特定費用の金額が選択口座においてその年最後に行われた同条第二項に規定する対象譲渡等に係る同項に規定する源泉徴収口座内通算所得金額を超える場合には、その超える部分の金額を控除した金額）に百分の五を乗じて計算した金額に相当する株式等譲渡所得割を還付しなければならない。 art-71-51/par-3 · https://japanlaw.org/en/local-tax-act/art-71-51/par-3 · https://japanlaw.org/l/325AC0000000226/art-71-51/par-3 The special collection agent referred to in paragraph (1) must, in a case prescribed in Article 37-11-4, paragraph (3) of the Act on Special Measures Concerning Taxation, each time, refund the share transfer income levy equivalent to the amount calculated by multiplying the amount of the shortfall prescribed in that paragraph or the amount of specified expenses prescribed in that paragraph (where the amount of specified expenses exceeds the cumulative income amount in a withholding account prescribed in paragraph (2) of that Article pertaining to the last covered transfer, etc. prescribed in that paragraph made in the withholding-option account during that year, the amount after deducting the excess) by five percent. machine translation, not official **第四項** 前三項の規定の適用に関し必要な事項は、政令で定める。 art-71-51/par-4 · https://japanlaw.org/en/local-tax-act/art-71-51/par-4 · https://japanlaw.org/l/325AC0000000226/art-71-51/par-4 The necessary particulars concerning the application of the provisions of the preceding three paragraphs are specified by Cabinet Order. machine translation, not official --- ## Cites - art-71-51/par-1: 租税特別措置法第三十七条の十一の三第三項第一号 → 租税特別措置法 第三十七条の十一の三第三項第一号 (Article 37-11-3, paragraph (3), item (i)), art-37-11-3/par-3/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-37-11-3/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-11-3/par-3/item-1 - art-71-51/par-2: 前項 → 地方税法 第七十一条の五十一第一項 (Article 71-51, paragraph (1)), art-71-51/par-1 — https://japanlaw.org/en/local-tax-act/art-71-51/par-1 · https://japanlaw.org/l/325AC0000000226/art-71-51/par-1 - art-71-51/par-3: 第一項 → 地方税法 第七十一条の五十一第一項 (Article 71-51, paragraph (1)), art-71-51/par-1 — https://japanlaw.org/en/local-tax-act/art-71-51/par-1 · https://japanlaw.org/l/325AC0000000226/art-71-51/par-1 - art-71-51/par-3: 租税特別措置法第三十七条の十一の四第三項 → 租税特別措置法 第三十七条の十一の四第三項 (Article 37-11-4, paragraph (3)), art-37-11-4/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-37-11-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-37-11-4/par-3 - art-71-51/par-3: 同条第二項 → 租税特別措置法 第三十七条の十一の四第二項 (Article 37-11-4, paragraph (2)), art-37-11-4/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-37-11-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-37-11-4/par-2 - art-71-51/par-4: 前三項 → 地方税法 第七十一条の五十一第一項 (Article 71-51, paragraph (1)), art-71-51/par-1 — https://japanlaw.org/en/local-tax-act/art-71-51/par-1 · https://japanlaw.org/l/325AC0000000226/art-71-51/par-1 - art-71-51/par-4: 前三項 → 地方税法 第七十一条の五十一第二項 (Article 71-51, paragraph (2)), art-71-51/par-2 — https://japanlaw.org/en/local-tax-act/art-71-51/par-2 · https://japanlaw.org/l/325AC0000000226/art-71-51/par-2 - art-71-51/par-4: 前三項 → 地方税法 第七十一条の五十一第三項 (Article 71-51, paragraph (3)), art-71-51/par-3 — https://japanlaw.org/en/local-tax-act/art-71-51/par-3 · https://japanlaw.org/l/325AC0000000226/art-71-51/par-3 ## Cited by 13 provisions cite this one. No official source publishes this direction. - 地方税法 第七十一条の五十一第二項（株式等譲渡所得割の特別徴収の手続） — https://japanlaw.org/en/local-tax-act/art-71-51/par-2 · https://japanlaw.org/l/325AC0000000226/art-71-51/par-2 - 地方税法 第七十一条の五十一第三項（株式等譲渡所得割の特別徴収の手続） — https://japanlaw.org/en/local-tax-act/art-71-51/par-3 · https://japanlaw.org/l/325AC0000000226/art-71-51/par-3 - 地方税法 第七十一条の五十一第四項（株式等譲渡所得割の特別徴収の手続） — https://japanlaw.org/en/local-tax-act/art-71-51/par-4 · https://japanlaw.org/l/325AC0000000226/art-71-51/par-4 - 地方税法 第七十一条の五十二第一項（株式等譲渡所得割に係る更正又は決定） — https://japanlaw.org/en/local-tax-act/art-71-52/par-1 · https://japanlaw.org/l/325AC0000000226/art-71-52/par-1 - 地方税法 第七十一条の五十三第二項（株式等譲渡所得割に係る不足金額及びその延滞金の徴収） — https://japanlaw.org/en/local-tax-act/art-71-53/par-2 · https://japanlaw.org/l/325AC0000000226/art-71-53/par-2 - 地方税法 第七十一条の五十四第一項（納期限後に申告納入する株式等譲渡所得割に係る納入金の延滞金） — https://japanlaw.org/en/local-tax-act/art-71-54/par-1 · https://japanlaw.org/l/325AC0000000226/art-71-54/par-1 - 地方税法 第七十一条の五十四第二項（納期限後に申告納入する株式等譲渡所得割に係る納入金の延滞金） — https://japanlaw.org/en/local-tax-act/art-71-54/par-2 · https://japanlaw.org/l/325AC0000000226/art-71-54/par-2 - 地方税法 第七十一条の五十七第一項（株式等譲渡所得割の脱税に関する罪） — https://japanlaw.org/en/local-tax-act/art-71-57/par-1 · https://japanlaw.org/l/325AC0000000226/art-71-57/par-1 - 地方税法 附則第三十五条の三の四第二項（未成年者口座内上場株式等に係る譲渡所得等に係る道府県民税の課税の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-3-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3-4/par-2 - 地方税法 附則第三条第六項（個人の道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-3/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-3/par-6 - 地方税法 附則第三条第四項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-3/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-3/par-4 - 地方税法 附則第四条第六項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-4/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-4/par-6 - 地方税法 附則第四条第三項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-4/par-3 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), retrieved 2026-10-27 - Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-056, translated 2026-10-28 - This site's parser, version 218 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27