# 地方税法 / Local Tax Act — 第三十七条の四 (Article 37-4)

This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-37-4. 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: 第三十七条の四 (Article 37-4)（配当割額又は株式等譲渡所得割額の控除） — address `art-37-4`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-37-4
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-37-4
- 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.

---

### 第三十七条の四（配当割額又は株式等譲渡所得割額の控除） — Deduction of Dividend Levy Amount or Share Transfer Income Levy Amount
<sup>caption: machine translation, not official</sup>
<sup>art-37-4 · https://japanlaw.org/ja/local-tax-act/art-37-4 · https://japanlaw.org/l/325AC0000000226/art-37-4</sup>

      **第一項**  道府県は、所得割の納税義務者が、第三十二条第十三項に規定する確定申告書に記載した特定配当等に係る所得の金額の計算の基礎となつた特定配当等の額について第五款の規定により配当割額を課された場合又は同条第十五項に規定する確定申告書に記載した特定株式等譲渡所得金額に係る所得の金額の計算の基礎となつた特定株式等譲渡所得金額について第六款の規定により株式等譲渡所得割額を課された場合には、当該配当割額又は当該株式等譲渡所得割額に五分の二を乗じて得た金額を、その者の第三十五条及び前三条の規定を適用した場合の所得割の額から控除するものとする。
      <sup>art-37-4/par-1 · https://japanlaw.org/ja/local-tax-act/art-37-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-37-4/par-1</sup>
      Where a person liable for the income levy has been imposed a dividend levy amount under the provisions of Subsection 5 on the amount of specified dividends, etc. that formed the basis for calculating the amount of income relating to specified dividends, etc. stated in the final return prescribed in Article 32, paragraph (13), or a share transfer income levy amount under the provisions of Subsection 6 on the amount of capital gains from specified shares, etc. that formed the basis for calculating the amount of income relating to the amount of capital gains from specified shares, etc. stated in the final return prescribed in paragraph (15) of that Article, a prefecture is to deduct the amount obtained by multiplying that dividend levy amount or that share transfer income levy amount by two-fifths from the amount of the income levy of that person when Article 35 and the preceding three Articles are applied.
      <sup>machine translation, not official</sup>

---

## Cites
- art-37-4/par-1: 第三十二条第十三項 → 地方税法 第三十二条第十三項 (Article 32, paragraph (13)), art-32/par-13 — https://japanlaw.org/ja/local-tax-act/art-32/par-13 · https://japanlaw.org/l/325AC0000000226/art-32/par-13
- art-37-4/par-1: 同条第十五項 → 地方税法 第三十二条第十五項 (Article 32, paragraph (15)), art-32/par-15 — https://japanlaw.org/ja/local-tax-act/art-32/par-15 · https://japanlaw.org/l/325AC0000000226/art-32/par-15
- art-37-4/par-1: 第三十五条 → 地方税法 第三十五条 (Article 35), art-35 — https://japanlaw.org/ja/local-tax-act/art-35 · https://japanlaw.org/l/325AC0000000226/art-35
- art-37-4/par-1: 前三条 → 地方税法 第三十七条 (Article 37), art-37 — https://japanlaw.org/ja/local-tax-act/art-37 · https://japanlaw.org/l/325AC0000000226/art-37
- art-37-4/par-1: 前三条 → 地方税法 第三十七条の二 (Article 37-2), art-37-2 — https://japanlaw.org/ja/local-tax-act/art-37-2 · https://japanlaw.org/l/325AC0000000226/art-37-2
- art-37-4/par-1: 前三条 → 地方税法 第三十七条の三 (Article 37-3), art-37-3 — https://japanlaw.org/ja/local-tax-act/art-37-3 · https://japanlaw.org/l/325AC0000000226/art-37-3

## Cited by

16 provisions cite this one. No official source publishes this direction.

- 地方税法 第四十七条第一項第五号（個人の道府県民税に係る徴収取扱費の交付） — https://japanlaw.org/ja/local-tax-act/art-47/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/art-47/par-1/item-5
- 地方税法 第三百十四条の九第三項（配当割額又は株式等譲渡所得割額の控除） — https://japanlaw.org/ja/local-tax-act/art-314-9/par-3 · https://japanlaw.org/l/325AC0000000226/art-314-9/par-3
- 地方税法 附則第三条の三第三項（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/ja/local-tax-act/suppl-3251-226/art-3-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-3/par-3
- 地方税法 附則第五条第二項（個人の道府県民税及び市町村民税の配当控除） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5/par-2
- 地方税法 附則第五条の四第二項（個人の道府県民税及び市町村民税の住宅借入金等特別税額控除） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-4/par-2
- 地方税法 附則第五条の八第一項（令和六年度分の個人の道府県民税及び市町村民税の特別税額控除） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-8/par-1
- 地方税法 附則第五条の八第二項第一号（令和六年度分の個人の道府県民税及び市町村民税の特別税額控除） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5-8/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-8/par-2/item-1
- 地方税法 附則第五条の十二第一項（令和七年度分の個人の道府県民税及び市町村民税の特別税額控除） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-12/par-1
- 地方税法 附則第五条の十二第二項第一号（令和七年度分の個人の道府県民税及び市町村民税の特別税額控除） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5-12/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-12/par-2/item-1
- 地方税法 附則第六条第三項（肉用牛の売却による事業所得に係る道府県民税及び市町村民税の課税の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-6/par-3
- 地方税法 附則第三十三条の二第三項第四号（上場株式等に係る配当所得等に係る道府県民税及び市町村民税の課税の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-33-2/par-3/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-3/item-4
- 地方税法 附則第三十三条の三第三項第四号（土地の譲渡等に係る事業所得等に係る道府県民税及び市町村民税の課税の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-33-3/par-3/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-3/par-3/item-4
- 地方税法 附則第三十四条第三項第四号（長期譲渡所得に係る道府県民税及び市町村民税の課税の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-34/par-3/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34/par-3/item-4
- 地方税法 附則第三十五条第四項第四号（短期譲渡所得に係る道府県民税及び市町村民税の課税の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35/par-4/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35/par-4/item-4
- 地方税法 附則第三十五条の二第四項第四号（一般株式等に係る譲渡所得等に係る道府県民税及び市町村民税の課税の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2/par-4/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2/par-4/item-4
- 地方税法 附則第三十五条の四第二項第四号（先物取引に係る雑所得等に係る道府県民税及び市町村民税の課税の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-4/par-2/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-4/par-2/item-4

---

## 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-20261027T214204-029, 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