# Supplementary Provisions, Article 35-2-2, paragraph (2), its wordings — Local Tax Act

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How the wording of Supplementary Provisions, Article 35-2-2, paragraph (2) (附則第三十五条の二の二第二項) changed with each amendment, and how it will change.

- Law: Local Tax Act (地方税法) — https://japanlaw.org/en/local-tax-act
- Provision: Supplementary Provisions, Article 35-2-2, paragraph (2) (附則第三十五条の二の二第二項) — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-2-2/par-2 (as Markdown: https://japanlaw.org/md/en/local-tax-act/suppl-3251-226/art-35-2-2/par-2)
- The law's amendments: https://japanlaw.org/en/local-tax-act/amendments
- 2 wordings, oldest first.

## 1. Before Act No. 2 of 2026

- State: In force

Japanese:

> 租税特別措置法第三十七条の十一第二項に規定する上場株式等（第六項、次条、附則第三十五条の三の二及び附則第三十五条の三の三において「上場株式等」という。）を有する道府県民税の所得割の納税義務者が当該上場株式等につき交付を受ける同法第四条の四第三項、第三十七条の十一第三項及び第四項並びに第三十七条の十四の四第一項及び第二項の規定により所得税法及び租税特別措置法第二章の規定の適用上同法第四条の四第三項、第三十七条の十一第三項及び第四項並びに第三十七条の十四の四第一項及び第二項に規定する上場株式等に係る譲渡所得等に係る収入金額とみなされる金額は、前項に規定する上場株式等に係る譲渡所得等に係る収入金額とみなして、道府県民税に関する規定を適用する。

English (Machine translation, not official):

> Where a person liable for the income levy of prefectural inhabitant tax who holds listed shares, etc. prescribed in Article 37-11, paragraph (2) of the Act on Special Measures Concerning Taxation (referred to as "listed shares, etc." in paragraph (6), the following Article, Article 35-3-2 of the Supplementary Provisions and Article 35-3-3 of the Supplementary Provisions) receives delivery of an amount with respect to those listed shares, etc. that is deemed, pursuant to Article 4-4, paragraph (3), Article 37-11, paragraphs (3) and (4) and Article 37-14-4, paragraphs (1) and (2) of the Act on Special Measures Concerning Taxation, to be revenue relating to capital gains, etc. on listed shares, etc. prescribed in Article 4-4, paragraph (3), Article 37-11, paragraphs (3) and (4) and Article 37-14-4, paragraphs (1) and (2) of the Act on Special Measures Concerning Taxation for the purpose of applying the provisions of the Income Tax Act and Chapter II of the Act on Special Measures Concerning Taxation, that amount is deemed to be revenue relating to capital gains, etc. on listed shares, etc. prescribed in the preceding paragraph, and the provisions concerning prefectural inhabitant tax apply.

## 2. 1 January 2027 — Act No. 2 of 2026

- State: Not yet in force
- Takes effect: 1 January 2027
- The amendment: Reworded (Act No. 2 of 2026) — https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002

Japanese:

> 租税特別措置法第三十七条の十一第二項に規定する上場株式等（第六項、次条、附則第三十五条の三の二及び附則第三十五条の三の四において「上場株式等」という。）を有する道府県民税の所得割の納税義務者が当該上場株式等につき交付を受ける同法第四条の四第三項、第三十七条の十一第三項及び第四項並びに第三十七条の十四の四第一項及び第二項の規定により所得税法及び租税特別措置法第二章の規定の適用上同法第四条の四第三項、第三十七条の十一第三項及び第四項並びに第三十七条の十四の四第一項及び第二項に規定する上場株式等に係る譲渡所得等に係る収入金額とみなされる金額は、前項に規定する上場株式等に係る譲渡所得等に係る収入金額とみなして、道府県民税に関する規定を適用する。

English (Machine translation, not official):

> Where a person liable for the income levy of prefectural inhabitant tax who holds listed shares, etc. prescribed in Article 37-11, paragraph (2) of the Act on Special Measures Concerning Taxation (referred to as "listed shares, etc." in paragraph (6), the following Article, Article 35-3-2 of the Supplementary Provisions and Article 35-3-4 of the Supplementary Provisions) receives delivery of an amount with respect to those listed shares, etc. that is deemed, pursuant to Article 4-4, paragraph (3), Article 37-11, paragraphs (3) and (4) and Article 37-14-4, paragraphs (1) and (2) of the Act on Special Measures Concerning Taxation, to be revenue relating to capital gains, etc. on listed shares, etc. prescribed in Article 4-4, paragraph (3), Article 37-11, paragraphs (3) and (4) and Article 37-14-4, paragraphs (1) and (2) of the Act on Special Measures Concerning Taxation for the purpose of applying the provisions of the Income Tax Act and Chapter II of the Act on Special Measures Concerning Taxation, that amount is deemed to be revenue relating to capital gains, etc. on listed shares, etc. prescribed in the preceding paragraph, and the provisions concerning prefectural inhabitant tax apply.

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## Sources

- The dates and the amending laws: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/325AC0000000226)
- English name of the law: Japanese Law Translation, Ministry of Justice (https://www.japaneselawtranslation.go.jp/en/laws/view/487)
- English titles of the amending laws: Written for this site with AI
- The Japanese text before: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/325AC0000000226/20270101_507AC0000000007)
- The Japanese text after: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/325AC0000000226/20270101_508AC0000000002)