# 地方税法 / Local Tax Act — 第三十五条の五 (Supplementary Provisions, Article 35-5) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-5. 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: 第三十五条の五 (Supplementary Provisions, Article 35-5)（公的年金等に係る所得に係る国民健康保険税の課税の特例） — address `suppl-3251-226/art-35-5` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-5 - 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. --- ### 第三十五条の五（公的年金等に係る所得に係る国民健康保険税の課税の特例） — Special Provisions on National Health Insurance Tax on Income Relating to Public Pension, etc. caption: machine translation, not official suppl-3251-226/art-35-5 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-5 **第一項** 当分の間、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、前年中に所得税法第三十五条第三項に規定する公的年金等に係る所得について同条第四項に規定する公的年金等控除額（年齢六十五歳以上である者に係るものに限る。）の控除を受けた場合における第七百三条の五の規定の適用については、同条第一項中「総所得金額（」とあるのは「総所得金額（所得税法第三十五条第三項に規定する公的年金等に係る所得については、同条第二項第一号の規定によつて計算した金額から十五万円を控除した金額によるものとし、」と、「所得税法」とあるのは「同法」とする。 suppl-3251-226/art-35-5/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-5/par-1 For the time being, with regard to the application of the provisions of Article 703-5 where a householder, or an insured person under National Health Insurance or a specified same-household member belonging to that household, has received, in the previous year, with respect to income relating to public pension, etc. prescribed in Article 35, paragraph (3) of the Income Tax Act, the deduction for public pension, etc. prescribed in paragraph (4) of that Article (limited to that relating to a person aged 65 or older), the phrase "the gross income prescribed in Article 314-2, paragraph (1) (" in paragraph (1) of that Article is deemed to be replaced with "the gross income prescribed in Article 314-2, paragraph (1) (with respect to income relating to public pension, etc. prescribed in Article 35, paragraph (3) of the Income Tax Act, the amount is to be the amount obtained by deducting 150,000 yen from the amount calculated pursuant to paragraph (2), item (i) of that Article, and", and the phrase "Income Tax Act" is deemed to be replaced with "that Act". machine translation, not official --- ## Cites - suppl-3251-226/art-35-5/par-1: 所得税法第三十五条第三項 → 所得税法 第三十五条第三項 (Article 35, paragraph (3)), art-35/par-3 — https://japanlaw.org/en/income-tax-act/art-35/par-3 · https://japanlaw.org/l/340AC0000000033/art-35/par-3 - suppl-3251-226/art-35-5/par-1: 同条第四項 → 所得税法 第三十五条第四項 (Article 35, paragraph (4)), art-35/par-4 — https://japanlaw.org/en/income-tax-act/art-35/par-4 · https://japanlaw.org/l/340AC0000000033/art-35/par-4 - suppl-3251-226/art-35-5/par-1: 第七百三条の五 → 地方税法 第七百三条の五 (Article 703-5), art-703-5 — https://japanlaw.org/en/local-tax-act/art-703-5 · https://japanlaw.org/l/325AC0000000226/art-703-5 - suppl-3251-226/art-35-5/par-1: 同条第一項 → 地方税法 第七百三条の五第一項 (Article 703-5, paragraph (1)), art-703-5/par-1 — https://japanlaw.org/en/local-tax-act/art-703-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-703-5/par-1 - suppl-3251-226/art-35-5/par-1: 同条第二項第一号 → 所得税法 第三十五条第二項第一号 (Article 35, paragraph (2), item (i)), art-35/par-2/item-1 — https://japanlaw.org/en/income-tax-act/art-35/par-2/item-1 · https://japanlaw.org/l/340AC0000000033/art-35/par-2/item-1 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 地方税法 附則第三条の三第一項（個人の道府県民税及び市町村民税の所得割の非課税の範囲等） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-3-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-3/par-1 - 地方税法 附則第十五条第二項（国民健康保険税に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-15/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-15/par-2 - 地方税法 附則第三十条第一項（地方税法の一部改正に伴う経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4141-102/art-30/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4141-102/art-30/par-1 - 地方税法 附則第九条第一項（地方税法の一部改正に伴う経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5031-66/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5031-66/art-9/par-1 --- ## 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-20261027T214204-221, 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