# 地方税法 / Local Tax Act — 第三十六条 (Supplementary Provisions, Article 36) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-36. 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: 第三十六条 (Supplementary Provisions, Article 36)（長期譲渡所得等に係る国民健康保険税の課税の特例） — address `suppl-3251-226/art-36` - 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-36 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-36 - 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） — Special Provisions on National Health Insurance Tax on Long-Term Capital Gains, etc. caption: machine translation, not official suppl-3251-226/art-36 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-36 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-36 **第一項** 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。 suppl-3251-226/art-36/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-36/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-36/par-1 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". machine translation, not official **第二項** 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。 suppl-3251-226/art-36/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-36/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-36/par-2 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". machine translation, not official --- ## Cites - suppl-3251-226/art-36/par-1: 附則第三十四条第四項 → 地方税法 附則第三十四条第四項 (Supplementary Provisions, Article 34, paragraph (4)), suppl-3251-226/art-34/par-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34/par-4 - suppl-3251-226/art-36/par-1: 第七百三条の四 → 地方税法 第七百三条の四 (Article 703-4), art-703-4 — https://japanlaw.org/en/local-tax-act/art-703-4 · https://japanlaw.org/l/325AC0000000226/art-703-4 - suppl-3251-226/art-36/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-36/par-1: 第七百六条の二 → 地方税法 第七百六条の二 (Article 706-2), art-706-2 — https://japanlaw.org/en/local-tax-act/art-706-2 · https://japanlaw.org/l/325AC0000000226/art-706-2 - suppl-3251-226/art-36/par-1: 第七百三条の四第六項 → 地方税法 第七百三条の四第六項 (Article 703-4, paragraph (6)), art-703-4/par-6 — https://japanlaw.org/en/local-tax-act/art-703-4/par-6 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-6 - suppl-3251-226/art-36/par-1: 租税特別措置法第三十三条の四第一項 → 租税特別措置法 第三十三条の四第一項 (Article 33-4, paragraph (1)), art-33-4/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-33-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-33-4/par-1 - suppl-3251-226/art-36/par-1: 第二項 → 租税特別措置法 第三十三条の四第二項 (Article 33-4, paragraph (2)), art-33-4/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-33-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-33-4/par-2 - suppl-3251-226/art-36/par-1: 第三十四条第一項 → 租税特別措置法 第三十四条第一項 (Article 34, paragraph (1)), art-34/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-34/par-1 · https://japanlaw.org/l/332AC0000000026/art-34/par-1 - suppl-3251-226/art-36/par-1: 第三十四条の二第一項 → 租税特別措置法 第三十四条の二第一項 (Article 34-2, paragraph (1)), art-34-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-34-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-34-2/par-1 - suppl-3251-226/art-36/par-1: 第三十四条の三第一項 → 租税特別措置法 第三十四条の三第一項 (Article 34-3, paragraph (1)), art-34-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-34-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-34-3/par-1 - suppl-3251-226/art-36/par-1: 第三十五条第一項 → 租税特別措置法 第三十五条第一項 (Article 35, paragraph (1)), art-35/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-35/par-1 · https://japanlaw.org/l/332AC0000000026/art-35/par-1 - suppl-3251-226/art-36/par-1: 第三十五条の二第一項 → 租税特別措置法 第三十五条の二第一項 (Article 35-2, paragraph (1)), art-35-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-35-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-35-2/par-1 - suppl-3251-226/art-36/par-1: 第三十五条の三第一項 → 租税特別措置法 第三十五条の三第一項 (Article 35-3, paragraph (1)), art-35-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-35-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-35-3/par-1 - suppl-3251-226/art-36/par-1: 第三十六条 → 租税特別措置法 第三十六条 (Article 36), art-36 — https://japanlaw.org/en/special-taxation-measures-act/art-36 · https://japanlaw.org/l/332AC0000000026/art-36 - suppl-3251-226/art-36/par-1: 同法第三十一条第一項 → 租税特別措置法 第三十一条第一項 (Article 31, paragraph (1)), art-31/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-31/par-1 · https://japanlaw.org/l/332AC0000000026/art-31/par-1 - suppl-3251-226/art-36/par-1: 第七百六条の二第一項 → 地方税法 第七百六条の二第一項 (Article 706-2, paragraph (1)), art-706-2/par-1 — https://japanlaw.org/en/local-tax-act/art-706-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-706-2/par-1 - suppl-3251-226/art-36/par-1: 第三百十四条の二第二項 → 地方税法 第三百十四条の二第二項 (Article 314-2, paragraph (2)), art-314-2/par-2 — https://japanlaw.org/en/local-tax-act/art-314-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-314-2/par-2 - suppl-3251-226/art-36/par-1: 同条第七項 → 地方税法 第七百三条の四第七項 (Article 703-4, paragraph (7)), art-703-4/par-7 — https://japanlaw.org/en/local-tax-act/art-703-4/par-7 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-7 - suppl-3251-226/art-36/par-1: 第七百三条の五第一項 → 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-36/par-2: 附則第三十五条第五項 → 地方税法 附則第三十五条第五項 (Supplementary Provisions, Article 35, paragraph (5)), suppl-3251-226/art-35/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35/par-5 - suppl-3251-226/art-36/par-2: 第七百三条の四 → 地方税法 第七百三条の四 (Article 703-4), art-703-4 — https://japanlaw.org/en/local-tax-act/art-703-4 · https://japanlaw.org/l/325AC0000000226/art-703-4 - suppl-3251-226/art-36/par-2: 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-36/par-2: 第七百六条の二 → 地方税法 第七百六条の二 (Article 706-2), art-706-2 — https://japanlaw.org/en/local-tax-act/art-706-2 · https://japanlaw.org/l/325AC0000000226/art-706-2 - suppl-3251-226/art-36/par-2: 第七百三条の四第六項 → 地方税法 第七百三条の四第六項 (Article 703-4, paragraph (6)), art-703-4/par-6 — https://japanlaw.org/en/local-tax-act/art-703-4/par-6 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-6 - suppl-3251-226/art-36/par-2: 租税特別措置法第三十三条の四第一項 → 租税特別措置法 第三十三条の四第一項 (Article 33-4, paragraph (1)), art-33-4/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-33-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-33-4/par-1 - suppl-3251-226/art-36/par-2: 第二項 → 租税特別措置法 第三十三条の四第二項 (Article 33-4, paragraph (2)), art-33-4/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-33-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-33-4/par-2 - suppl-3251-226/art-36/par-2: 第三十四条第一項 → 租税特別措置法 第三十四条第一項 (Article 34, paragraph (1)), art-34/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-34/par-1 · https://japanlaw.org/l/332AC0000000026/art-34/par-1 - suppl-3251-226/art-36/par-2: 第三十四条の二第一項 → 租税特別措置法 第三十四条の二第一項 (Article 34-2, paragraph (1)), art-34-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-34-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-34-2/par-1 - suppl-3251-226/art-36/par-2: 第三十四条の三第一項 → 租税特別措置法 第三十四条の三第一項 (Article 34-3, paragraph (1)), art-34-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-34-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-34-3/par-1 - suppl-3251-226/art-36/par-2: 第三十五条第一項 → 租税特別措置法 第三十五条第一項 (Article 35, paragraph (1)), art-35/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-35/par-1 · https://japanlaw.org/l/332AC0000000026/art-35/par-1 - suppl-3251-226/art-36/par-2: 第三十六条 → 租税特別措置法 第三十六条 (Article 36), art-36 — https://japanlaw.org/en/special-taxation-measures-act/art-36 · https://japanlaw.org/l/332AC0000000026/art-36 - suppl-3251-226/art-36/par-2: 同法第三十二条第一項 → 租税特別措置法 第三十二条第一項 (Article 32, paragraph (1)), art-32/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-32/par-1 · https://japanlaw.org/l/332AC0000000026/art-32/par-1 - suppl-3251-226/art-36/par-2: 第七百六条の二第一項 → 地方税法 第七百六条の二第一項 (Article 706-2, paragraph (1)), art-706-2/par-1 — https://japanlaw.org/en/local-tax-act/art-706-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-706-2/par-1 - suppl-3251-226/art-36/par-2: 第三百十四条の二第二項 → 地方税法 第三百十四条の二第二項 (Article 314-2, paragraph (2)), art-314-2/par-2 — https://japanlaw.org/en/local-tax-act/art-314-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-314-2/par-2 - suppl-3251-226/art-36/par-2: 同条第七項 → 地方税法 第七百三条の四第七項 (Article 703-4, paragraph (7)), art-703-4/par-7 — https://japanlaw.org/en/local-tax-act/art-703-4/par-7 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-7 - suppl-3251-226/art-36/par-2: 第七百三条の五第一項 → 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 ## Cited by 11 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 附則第四十四条の二第六項（東日本大震災に係る被災居住用財産に係る譲渡期限の延長等の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-44-2/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-44-2/par-6 - 地方税法 附則第四十四条の二第七項（東日本大震災に係る被災居住用財産に係る譲渡期限の延長等の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-44-2/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-44-2/par-7 - 地方税法 附則第四十四条の二第八項（東日本大震災に係る被災居住用財産に係る譲渡期限の延長等の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-44-2/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-44-2/par-8 - 地方税法 附則第四十四条の二第九項（東日本大震災に係る被災居住用財産に係る譲渡期限の延長等の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-44-2/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-44-2/par-9 - 地方税法 附則第十条第一項（長期譲渡所得等に係る国民健康保険税の課税の特例に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3451-24/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3451-24/art-10/par-1 - 地方税法 附則第十八条第一項（国民健康保険税に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3501-18/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3501-18/art-18/par-1 - 地方税法 附則第十三条第二項（国民健康保険税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-13/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 附則第二十条第一項（国民健康保険税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4161-17/art-20/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-20/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-20261027T214204-222, 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