# 地方税法 / Local Tax Act — 第三十五条の二の三 (Supplementary Provisions, Article 35-2-3) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2-3. 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: 第三十五条の二の三 (Supplementary Provisions, Article 35-2-3)（特定管理株式等が価値を失つた場合の株式等に係る譲渡所得等の課税の特例） — address `suppl-3251-226/art-35-2-3` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-3 - 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. --- ### 第三十五条の二の三（特定管理株式等が価値を失つた場合の株式等に係る譲渡所得等の課税の特例） — Special Provisions on Taxation of Capital Gains, etc. on Shares, etc. in the Case Where Specified Managed Shares, etc. Have Lost Their Value caption: machine translation, not official suppl-3251-226/art-35-2-3 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-3 **第一項** 道府県民税の所得割の納税義務者について、その有する租税特別措置法第三十七条の十一の二第一項に規定する特定管理株式等（以下この条において「特定管理株式等」という。）又は同項に規定する特定口座内公社債（以下この条において「特定口座内公社債」という。）が株式又は同法第三十七条の十第二項第七号に規定する公社債（第五項において「公社債」という。）としての価値を失つたことによる損失が生じた場合として同法第三十七条の十一の二第一項各号に掲げる事実が発生したときは、当該事実が発生したことは当該特定管理株式等又は特定口座内公社債の譲渡をしたことと、当該損失の金額として政令で定める金額は附則第三十五条の二の六第二項に規定する上場株式等の譲渡をしたことにより生じた損失の金額とそれぞれみなして、この項から第四項まで、前条第一項から第四項まで及び附則第三十五条の二の六第一項から第七項までの規定その他の道府県民税に関する規定を適用する。 suppl-3251-226/art-35-2-3/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-3/par-1 Where, in the case of a person liable for the income levy of prefectural inhabitant tax, a fact set out in the items of Article 37-11-2, paragraph (1) of the Act on Special Measures Concerning Taxation occurs as a case in which a loss arises because the specified managed shares, etc. prescribed in that paragraph that the person holds (hereinafter in this Article referred to as "specified managed shares, etc.") or the bonds held in a specified account prescribed in that paragraph (hereinafter in this Article referred to as "bonds held in a specified account") have lost their value as shares or as bonds prescribed in Article 37-10, paragraph (2), item (vii) of the Act on Special Measures Concerning Taxation (referred to as "bonds" in paragraph (5)), the occurrence of that fact is deemed to be a transfer of those specified managed shares, etc. or bonds held in a specified account, and the amount specified by Cabinet Order as the amount of that loss is deemed to be the amount of a loss arising from the transfer of listed shares, etc. prescribed in Article 35-2-6, paragraph (2) of the Supplementary Provisions, respectively, and the provisions concerning prefectural inhabitant tax, including those of this paragraph through paragraph (4) of this Article, paragraphs (1) through (4) of the preceding Article and Article 35-2-6, paragraphs (1) through (7) of the Supplementary Provisions, apply. machine translation, not official **第二項** 道府県民税の所得割の納税義務者が前年中に租税特別措置法第三十七条の十一の二第一項に規定する特定管理口座（その者が二以上の特定管理口座を有する場合には、それぞれの特定管理口座。以下この項及び第六項において「特定管理口座」という。）に係る同条第一項に規定する振替口座簿（第六項及び次条第一項において「振替口座簿」という。）に記載若しくは記録がされ、又は特定管理口座に保管の委託がされている特定管理株式等の譲渡（同法第三十七条の十一の二第二項に規定する譲渡をいう。以下この項及び第六項並びに次条から附則第三十五条の三までにおいて同じ。）をした場合には、政令で定めるところにより、当該特定管理株式等の譲渡による事業所得の金額、譲渡所得の金額又は雑所得の金額と当該特定管理株式等の譲渡以外の同法第三十七条の十第二項に規定する株式等（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「株式等」という。）の譲渡による事業所得の金額、譲渡所得の金額又は雑所得の金額とを区分して、これらの金額を計算するものとする。 suppl-3251-226/art-35-2-3/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-3/par-2 Where a person liable for the income levy of prefectural inhabitant tax has, in the previous year, made a transfer (meaning a transfer prescribed in Article 37-11-2, paragraph (2) of the Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph, paragraph (6) and the following Article through Article 35-3 of the Supplementary Provisions) of specified managed shares, etc. that are recorded or registered in the transfer account book prescribed in Article 37-11-2, paragraph (1) of the Act on Special Measures Concerning Taxation (referred to as the "transfer account book" in paragraph (6) and paragraph (1) of the following Article) relating to a specified management account prescribed in that paragraph (where the person has two or more specified management accounts, each specified management account; hereinafter in this paragraph and paragraph (6) referred to as the "specified management account"), or that have been entrusted for custody to the specified management account, the person is to calculate, as provided for by Cabinet Order, the amount of business income, amount of capital gains or amount of miscellaneous income arising from the transfer of those specified managed shares, etc., separately from the amount of business income, amount of capital gains or amount of miscellaneous income arising from the transfer of shares, etc. prescribed in Article 37-10, paragraph (2) of the Act on Special Measures Concerning Taxation other than those specified managed shares, etc. (referred to as "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). machine translation, not official **第三項** 第一項の規定は、政令で定めるところにより、同項に規定する事実が発生した年の末日の属する年度の翌年度分の第四十五条の二第一項又は第三項の規定による申告書（その提出期限後において道府県民税の納税通知書が送達される時までに提出されたもの及びその時までに提出された第四十五条の三第一項の確定申告書を含む。）に第一項の規定の適用を受けようとする旨の記載があるとき（これらの申告書にその記載がないことについてやむを得ない理由があると市町村長が認めるときを含む。）に限り、適用する。 suppl-3251-226/art-35-2-3/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-3/par-3 The provisions of paragraph (1) apply, as provided for by Cabinet Order, only where the return under Article 45-2, paragraph (1) or (3) for the fiscal year following the fiscal year that includes the last day of the year in which the fact prescribed in paragraph (1) occurred (including a return submitted after the deadline for filing but by the time a tax notice for prefectural inhabitant tax is served, and the final return under Article 45-3, paragraph (1) submitted by that time) contains a statement to the effect that the person wishes to receive the application of the provisions of paragraph (1) (including where the mayor of the municipality finds that there is a compelling reason why those returns do not contain that statement). machine translation, not official **第四項** 第一項及び第二項の規定の適用に関し必要な事項は、政令で定める。 suppl-3251-226/art-35-2-3/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2-3/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-3/par-4 Cabinet Order provides for the necessary particulars concerning the application of the provisions of paragraphs (1) and (2). machine translation, not official **第五項** 市町村民税の所得割の納税義務者について、その有する特定管理株式等又は特定口座内公社債が株式又は公社債としての価値を失つたことによる損失が生じた場合として租税特別措置法第三十七条の十一の二第一項各号に掲げる事実が発生したときは、当該事実が発生したことは当該特定管理株式等又は特定口座内公社債の譲渡をしたことと、当該損失の金額として政令で定める金額は附則第三十五条の二の六第九項に規定する上場株式等の譲渡をしたことにより生じた損失の金額とそれぞれみなして、この項から第八項まで、前条第五項から第八項まで及び附則第三十五条の二の六第八項から第十四項までの規定その他の市町村民税に関する規定を適用する。 suppl-3251-226/art-35-2-3/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2-3/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-3/par-5 Where, in the case of a person liable for the income levy of municipal inhabitant tax, a fact set out in the items of Article 37-11-2, paragraph (1) of the Act on Special Measures Concerning Taxation occurs as a case in which a loss arises because the specified managed shares, etc. or the bonds held in a specified account that the person holds have lost their value as shares or as bonds, the occurrence of that fact is deemed to be a transfer of those specified managed shares, etc. or bonds held in a specified account, and the amount specified by Cabinet Order as the amount of that loss is deemed to be the amount of a loss arising from the transfer of listed shares, etc. prescribed in Article 35-2-6, paragraph (9) of the Supplementary Provisions, respectively, and the provisions concerning municipal inhabitant tax, including those of this paragraph through paragraph (8) of this Article, paragraphs (5) through (8) of the preceding Article and Article 35-2-6, paragraphs (8) through (14) of the Supplementary Provisions, apply. machine translation, not official **第六項** 市町村民税の所得割の納税義務者が前年中に特定管理口座に係る振替口座簿に記載若しくは記録がされ、又は特定管理口座に保管の委託がされている特定管理株式等の譲渡をした場合には、政令で定めるところにより、当該特定管理株式等の譲渡による事業所得の金額、譲渡所得の金額又は雑所得の金額と当該特定管理株式等の譲渡以外の株式等の譲渡による事業所得の金額、譲渡所得の金額又は雑所得の金額とを区分して、これらの金額を計算するものとする。 suppl-3251-226/art-35-2-3/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2-3/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-3/par-6 Where a person liable for the income levy of municipal inhabitant tax has, in the previous year, made a transfer of specified managed shares, etc. that are recorded or registered in the transfer account book relating to a specified management account, or that have been entrusted for custody to the specified management account, the person is to calculate, as provided for by Cabinet Order, the amount of business income, amount of capital gains or amount of miscellaneous income arising from the transfer of those specified managed shares, etc., separately from the amount of business income, amount of capital gains or amount of miscellaneous income arising from the transfer of shares, etc. other than those specified managed shares, etc. machine translation, not official **第七項** 第五項の規定は、政令で定めるところにより、同項に規定する事実が発生した年の末日の属する年度の翌年度分の第三百十七条の二第一項又は第三項の規定による申告書（その提出期限後において市町村民税の納税通知書が送達される時までに提出されたもの及びその時までに提出された第三百十七条の三第一項の確定申告書を含む。）に第五項の規定の適用を受けようとする旨の記載があるとき（これらの申告書にその記載がないことについてやむを得ない理由があると市町村長が認めるときを含む。）に限り、適用する。 suppl-3251-226/art-35-2-3/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2-3/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-3/par-7 The provisions of paragraph (5) apply, as provided for by Cabinet Order, only where the return under Article 317-2, paragraph (1) or (3) for the fiscal year following the fiscal year that includes the last day of the year in which the fact prescribed in paragraph (5) occurred (including a return submitted after the deadline for filing but by the time a tax notice for municipal inhabitant tax is served, and the final return under Article 317-3, paragraph (1) submitted by that time) contains a statement to the effect that the person wishes to receive the application of the provisions of paragraph (5) (including where the mayor of the municipality finds that there is a compelling reason why those returns do not contain that statement). machine translation, not official **第八項** 第五項及び第六項の規定の適用に関し必要な事項は、政令で定める。 suppl-3251-226/art-35-2-3/par-8 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2-3/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-3/par-8 Cabinet Order provides for the necessary particulars concerning the application of the provisions of paragraphs (5) and (6). machine translation, not official --- ## Cites - suppl-3251-226/art-35-2-3/par-1: 租税特別措置法第三十七条の十一の二第一項 → 租税特別措置法 第三十七条の十一の二第一項 (Article 37-11-2, paragraph (1)), art-37-11-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-11-2/par-1 - suppl-3251-226/art-35-2-3/par-1: この条 → 地方税法 附則第三十五条の二の三 (Supplementary Provisions, Article 35-2-3), suppl-3251-226/art-35-2-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-3 - suppl-3251-226/art-35-2-3/par-1: 同法第三十七条の十第二項第七号 → 租税特別措置法 第三十七条の十第二項第七号 (Article 37-10, paragraph (2), item (vii)), art-37-10/par-2/item-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-10/par-2/item-7 · https://japanlaw.org/l/332AC0000000026/art-37-10/par-2/item-7 - suppl-3251-226/art-35-2-3/par-1: 第五項 → 地方税法 附則第三十五条の二の三第五項 (Supplementary Provisions, Article 35-2-3, paragraph (5)), suppl-3251-226/art-35-2-3/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2-3/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-3/par-5 - suppl-3251-226/art-35-2-3/par-1: 附則第三十五条の二の六第二項 → 地方税法 附則第三十五条の二の六第二項 (Supplementary Provisions, Article 35-2-6, paragraph (2)), suppl-3251-226/art-35-2-6/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-6/par-2 - suppl-3251-226/art-35-2-3/par-1: この項 → 地方税法 附則第三十五条の二の三第一項 (Supplementary Provisions, Article 35-2-3, paragraph (1)), suppl-3251-226/art-35-2-3/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-3/par-1 - suppl-3251-226/art-35-2-3/par-1: 第四項 → 地方税法 附則第三十五条の二の三第四項 (Supplementary Provisions, Article 35-2-3, paragraph (4)), suppl-3251-226/art-35-2-3/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2-3/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-3/par-4 - suppl-3251-226/art-35-2-3/par-1: 前条第一項から第四項まで → 地方税法 附則第三十五条の二の二第一項 (Supplementary Provisions, Article 35-2-2, paragraph (1)), suppl-3251-226/art-35-2-2/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-2/par-1 - suppl-3251-226/art-35-2-3/par-1: 前条第一項から第四項まで → 地方税法 附則第三十五条の二の二第二項 (Supplementary Provisions, Article 35-2-2, paragraph (2)), suppl-3251-226/art-35-2-2/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-2/par-2 - suppl-3251-226/art-35-2-3/par-1: 前条第一項から第四項まで → 地方税法 附則第三十五条の二の二第三項 (Supplementary Provisions, Article 35-2-2, paragraph (3)), suppl-3251-226/art-35-2-2/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-2/par-3 - suppl-3251-226/art-35-2-3/par-1: 前条第一項から第四項まで → 地方税法 附則第三十五条の二の二第四項 (Supplementary Provisions, Article 35-2-2, paragraph (4)), suppl-3251-226/art-35-2-2/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2-2/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-2/par-4 - suppl-3251-226/art-35-2-3/par-1: 附則第三十五条の二の六第一項から第七項まで → 地方税法 附則第三十五条の二の六第一項 (Supplementary Provisions, Article 35-2-6, paragraph (1)), suppl-3251-226/art-35-2-6/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-6/par-1 - suppl-3251-226/art-35-2-3/par-1: 附則第三十五条の二の六第一項から第七項まで → 地方税法 附則第三十五条の二の六第三項 (Supplementary Provisions, Article 35-2-6, paragraph (3)), suppl-3251-226/art-35-2-6/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-6/par-3 - suppl-3251-226/art-35-2-3/par-1: 附則第三十五条の二の六第一項から第七項まで → 地方税法 附則第三十五条の二の六第四項 (Supplementary Provisions, Article 35-2-6, paragraph (4)), suppl-3251-226/art-35-2-6/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2-6/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-6/par-4 - suppl-3251-226/art-35-2-3/par-1: 附則第三十五条の二の六第一項から第七項まで → 地方税法 附則第三十五条の二の六第五項 (Supplementary Provisions, Article 35-2-6, paragraph (5)), suppl-3251-226/art-35-2-6/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2-6/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-6/par-5 - suppl-3251-226/art-35-2-3/par-1: 附則第三十五条の二の六第一項から第七項まで → 地方税法 附則第三十五条の二の六第六項 (Supplementary Provisions, Article 35-2-6, paragraph (6)), suppl-3251-226/art-35-2-6/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2-6/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-6/par-6 - suppl-3251-226/art-35-2-3/par-1: 附則第三十五条の二の六第一項から第七項まで → 地方税法 附則第三十五条の二の六第七項 (Supplementary Provisions, Article 35-2-6, paragraph (7)), suppl-3251-226/art-35-2-6/par-7 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2-6/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-6/par-7 - suppl-3251-226/art-35-2-3/par-2: 租税特別措置法第三十七条の十一の二第一項 → 租税特別措置法 第三十七条の十一の二第一項 (Article 37-11-2, paragraph (1)), art-37-11-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-11-2/par-1 - suppl-3251-226/art-35-2-3/par-2: この項 → 地方税法 附則第三十五条の二の三第二項 (Supplementary Provisions, Article 35-2-3, paragraph (2)), suppl-3251-226/art-35-2-3/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-3/par-2 - suppl-3251-226/art-35-2-3/par-2: 第六項 → 地方税法 附則第三十五条の二の三第六項 (Supplementary Provisions, Article 35-2-3, paragraph (6)), suppl-3251-226/art-35-2-3/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2-3/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-3/par-6 - suppl-3251-226/art-35-2-3/par-2: 次条第一項 → 地方税法 附則第三十五条の二の四第一項 (Supplementary Provisions, Article 35-2-4, paragraph (1)), suppl-3251-226/art-35-2-4/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-4/par-1 - suppl-3251-226/art-35-2-3/par-2: 同法第三十七条の十一の二第二項 → 租税特別措置法 第三十七条の十一の二第二項 (Article 37-11-2, paragraph (2)), art-37-11-2/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-37-11-2/par-2 - suppl-3251-226/art-35-2-3/par-2: 次条から附則第三十五条の三まで → 地方税法 附則第三十五条の二の四 (Supplementary Provisions, Article 35-2-4), suppl-3251-226/art-35-2-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-4 - suppl-3251-226/art-35-2-3/par-2: 次条から附則第三十五条の三まで → 地方税法 附則第三十五条の二の五 (Supplementary Provisions, Article 35-2-5), suppl-3251-226/art-35-2-5 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-5 - suppl-3251-226/art-35-2-3/par-2: 次条から附則第三十五条の三まで → 地方税法 附則第三十五条の二の六 (Supplementary Provisions, Article 35-2-6), suppl-3251-226/art-35-2-6 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-6 - suppl-3251-226/art-35-2-3/par-2: 次条から附則第三十五条の三まで → 地方税法 附則第三十五条の三 (Supplementary Provisions, Article 35-3), suppl-3251-226/art-35-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3 - suppl-3251-226/art-35-2-3/par-2: 同法第三十七条の十第二項 → 租税特別措置法 第三十七条の十第二項 (Article 37-10, paragraph (2)), art-37-10/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-10/par-2 · https://japanlaw.org/l/332AC0000000026/art-37-10/par-2 - suppl-3251-226/art-35-2-3/par-2: 附則第三十五条の三の二 → 地方税法 附則第三十五条の三の二 (Supplementary Provisions, Article 35-3-2), suppl-3251-226/art-35-3-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-3-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3-2 - suppl-3251-226/art-35-2-3/par-2: 附則第三十五条の三の三 → 地方税法 附則第三十五条の三の三 (Supplementary Provisions, Article 35-3-3), suppl-3251-226/art-35-3-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-3-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3-3 - suppl-3251-226/art-35-2-3/par-3: 第一項 → 地方税法 附則第三十五条の二の三第一項 (Supplementary Provisions, Article 35-2-3, paragraph (1)), suppl-3251-226/art-35-2-3/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-3/par-1 - suppl-3251-226/art-35-2-3/par-3: 第四十五条の二第一項 → 地方税法 第四十五条の二第一項 (Article 45-2, paragraph (1)), art-45-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-45-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-45-2/par-1 - suppl-3251-226/art-35-2-3/par-3: 第三項 → 地方税法 第四十五条の二第三項 (Article 45-2, paragraph (3)), art-45-2/par-3 — https://japanlaw.org/ja/local-tax-act/art-45-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-45-2/par-3 - suppl-3251-226/art-35-2-3/par-3: 第四十五条の三第一項 → 地方税法 第四十五条の三第一項 (Article 45-3, paragraph (1)), art-45-3/par-1 — https://japanlaw.org/ja/local-tax-act/art-45-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-45-3/par-1 - suppl-3251-226/art-35-2-3/par-4: 第一項 → 地方税法 附則第三十五条の二の三第一項 (Supplementary Provisions, Article 35-2-3, paragraph (1)), suppl-3251-226/art-35-2-3/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-3/par-1 - suppl-3251-226/art-35-2-3/par-4: 第二項 → 地方税法 附則第三十五条の二の三第二項 (Supplementary Provisions, Article 35-2-3, paragraph (2)), suppl-3251-226/art-35-2-3/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-3/par-2 - suppl-3251-226/art-35-2-3/par-5: 租税特別措置法第三十七条の十一の二第一項 → 租税特別措置法 第三十七条の十一の二第一項 (Article 37-11-2, paragraph (1)), art-37-11-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-11-2/par-1 - suppl-3251-226/art-35-2-3/par-5: 附則第三十五条の二の六第九項 → 地方税法 附則第三十五条の二の六第九項 (Supplementary Provisions, Article 35-2-6, paragraph (9)), suppl-3251-226/art-35-2-6/par-9 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2-6/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-6/par-9 - suppl-3251-226/art-35-2-3/par-5: この項 → 地方税法 附則第三十五条の二の三第五項 (Supplementary Provisions, Article 35-2-3, paragraph (5)), suppl-3251-226/art-35-2-3/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2-3/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-3/par-5 - suppl-3251-226/art-35-2-3/par-5: 第八項 → 地方税法 附則第三十五条の二の三第八項 (Supplementary Provisions, Article 35-2-3, paragraph (8)), suppl-3251-226/art-35-2-3/par-8 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2-3/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-3/par-8 - suppl-3251-226/art-35-2-3/par-5: 前条第五項から第八項まで → 地方税法 附則第三十五条の二の二第五項 (Supplementary Provisions, Article 35-2-2, paragraph (5)), suppl-3251-226/art-35-2-2/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2-2/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-2/par-5 - suppl-3251-226/art-35-2-3/par-5: 前条第五項から第八項まで → 地方税法 附則第三十五条の二の二第六項 (Supplementary Provisions, Article 35-2-2, paragraph (6)), suppl-3251-226/art-35-2-2/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2-2/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-2/par-6 - suppl-3251-226/art-35-2-3/par-5: 前条第五項から第八項まで → 地方税法 附則第三十五条の二の二第七項 (Supplementary Provisions, Article 35-2-2, paragraph (7)), suppl-3251-226/art-35-2-2/par-7 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2-2/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-2/par-7 - suppl-3251-226/art-35-2-3/par-5: 前条第五項から第八項まで → 地方税法 附則第三十五条の二の二第八項 (Supplementary Provisions, Article 35-2-2, paragraph (8)), suppl-3251-226/art-35-2-2/par-8 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2-2/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-2/par-8 - suppl-3251-226/art-35-2-3/par-5: 附則第三十五条の二の六第八項から第十四項まで → 地方税法 附則第三十五条の二の六第十項 (Supplementary Provisions, Article 35-2-6, paragraph (10)), suppl-3251-226/art-35-2-6/par-10 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2-6/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-6/par-10 - suppl-3251-226/art-35-2-3/par-5: 附則第三十五条の二の六第八項から第十四項まで → 地方税法 附則第三十五条の二の六第十一項 (Supplementary Provisions, Article 35-2-6, paragraph (11)), suppl-3251-226/art-35-2-6/par-11 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2-6/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-6/par-11 - suppl-3251-226/art-35-2-3/par-5: 附則第三十五条の二の六第八項から第十四項まで → 地方税法 附則第三十五条の二の六第十二項 (Supplementary Provisions, Article 35-2-6, paragraph (12)), suppl-3251-226/art-35-2-6/par-12 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2-6/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-6/par-12 - suppl-3251-226/art-35-2-3/par-5: 附則第三十五条の二の六第八項から第十四項まで → 地方税法 附則第三十五条の二の六第十三項 (Supplementary Provisions, Article 35-2-6, paragraph (13)), suppl-3251-226/art-35-2-6/par-13 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2-6/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-6/par-13 - suppl-3251-226/art-35-2-3/par-5: 附則第三十五条の二の六第八項から第十四項まで → 地方税法 附則第三十五条の二の六第十四項 (Supplementary Provisions, Article 35-2-6, paragraph (14)), suppl-3251-226/art-35-2-6/par-14 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2-6/par-14 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-6/par-14 - suppl-3251-226/art-35-2-3/par-5: 附則第三十五条の二の六第八項から第十四項まで → 地方税法 附則第三十五条の二の六第八項 (Supplementary Provisions, Article 35-2-6, paragraph (8)), suppl-3251-226/art-35-2-6/par-8 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2-6/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-6/par-8 - suppl-3251-226/art-35-2-3/par-7: 第五項 → 地方税法 附則第三十五条の二の三第五項 (Supplementary Provisions, Article 35-2-3, paragraph (5)), suppl-3251-226/art-35-2-3/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2-3/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-3/par-5 - suppl-3251-226/art-35-2-3/par-7: 第三百十七条の二第一項 → 地方税法 第三百十七条の二第一項 (Article 317-2, paragraph (1)), art-317-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-317-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-317-2/par-1 - suppl-3251-226/art-35-2-3/par-7: 第三項 → 地方税法 第三百十七条の二第三項 (Article 317-2, paragraph (3)), art-317-2/par-3 — https://japanlaw.org/ja/local-tax-act/art-317-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-317-2/par-3 - suppl-3251-226/art-35-2-3/par-7: 第三百十七条の三第一項 → 地方税法 第三百十七条の三第一項 (Article 317-3, paragraph (1)), art-317-3/par-1 — https://japanlaw.org/ja/local-tax-act/art-317-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-317-3/par-1 - suppl-3251-226/art-35-2-3/par-8: 第五項 → 地方税法 附則第三十五条の二の三第五項 (Supplementary Provisions, Article 35-2-3, paragraph (5)), suppl-3251-226/art-35-2-3/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2-3/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-3/par-5 - suppl-3251-226/art-35-2-3/par-8: 第六項 → 地方税法 附則第三十五条の二の三第六項 (Supplementary Provisions, Article 35-2-3, paragraph (6)), suppl-3251-226/art-35-2-3/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2-3/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-3/par-6 ## Cited by 19 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/ja/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 附則第三十五条の二の二第二項（上場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-35-2-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-2/par-2 - 地方税法 附則第三十五条の二の三第一項（特定管理株式等が価値を失つた場合の株式等に係る譲渡所得等の課税の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-3/par-1 - 地方税法 附則第三十五条の二の三第二項（特定管理株式等が価値を失つた場合の株式等に係る譲渡所得等の課税の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-3/par-2 - 地方税法 附則第三十五条の二の三第三項（特定管理株式等が価値を失つた場合の株式等に係る譲渡所得等の課税の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-3/par-3 - 地方税法 附則第三十五条の二の三第四項（特定管理株式等が価値を失つた場合の株式等に係る譲渡所得等の課税の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2-3/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-3/par-4 - 地方税法 附則第三十五条の二の三第五項（特定管理株式等が価値を失つた場合の株式等に係る譲渡所得等の課税の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2-3/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-3/par-5 - 地方税法 附則第三十五条の二の三第七項（特定管理株式等が価値を失つた場合の株式等に係る譲渡所得等の課税の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2-3/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-3/par-7 - 地方税法 附則第三十五条の二の三第八項（特定管理株式等が価値を失つた場合の株式等に係る譲渡所得等の課税の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2-3/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-3/par-8 - 地方税法 附則第二条第二項（地方税法の一部改正に伴う経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4131-133/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4131-133/art-2/par-2 - 地方税法 附則第二条第二項（道府県民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-2/par-2 - 地方税法 附則第四条第二項（市町村民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-4/par-2 - 地方税法 附則第三条第七項（道府県民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-3/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-3/par-7 - 地方税法 附則第十条第七項（市町村民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-10/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-10/par-7 - 地方税法 附則第三条第三項（個人の道府県民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4201-21/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-3/par-3 - 地方税法 附則第三条第十七項（個人の道府県民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4201-21/art-3/par-17 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-3/par-17 - 地方税法 附則第八条第三項（個人の市町村民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4201-21/art-8/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-8/par-3 - 地方税法 附則第三条第五項（道府県民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5031-7/art-3/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-3/par-5 - 地方税法 附則第十条第四項（市町村民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5031-7/art-10/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-10/par-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-20261027T214204-218, 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