# 地方税法 / Local Tax Act — 第三十五条の二の四 (Supplementary Provisions, Article 35-2-4) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2-4. 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: 第三十五条の二の四 (Supplementary Provisions, Article 35-2-4)（特定口座内保管上場株式等の譲渡等に係る道府県民税及び市町村民税の所得計算の特例） — address `suppl-3251-226/art-35-2-4` - 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-35-2-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-4 - 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. --- ### 第三十五条の二の四（特定口座内保管上場株式等の譲渡等に係る道府県民税及び市町村民税の所得計算の特例） — Special Provisions on Calculation of Income for Prefectural Inhabitant Tax and Municipal Inhabitant Tax Concerning Transfer, etc. of Listed Shares, etc. Held in a Specified Account caption: machine translation, not official 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 **第一項** 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三第三項第二号に規定する上場株式等保管委託契約に基づき、同項第一号に規定する特定口座（その者が二以上の特定口座を有する場合には、それぞれの特定口座。以下この項、次項及び第五項において「特定口座」という。）に係る振替口座簿に記載若しくは記録がされ、又は特定口座に保管の委託がされている同法第三十七条の十一の二第一項に規定する上場株式等（以下この項及び第四項において「特定口座内保管上場株式等」という。）の譲渡をした場合には、政令で定めるところにより、当該特定口座内保管上場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口座内保管上場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-35-2-4/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 Where a person liable for the income levy of prefectural inhabitant tax has, in the previous year, made a transfer of listed shares, etc. prescribed in Article 37-11-2, paragraph (1) of the Act on Special Measures Concerning Taxation (hereinafter in this paragraph and paragraph (4) referred to as "listed shares, etc. held in a specified account") that are recorded or registered in the transfer account book relating to a specified account prescribed in Article 37-11-3, paragraph (3), item (i) of that Act (where the person has two or more specified accounts, each specified account; hereinafter in this paragraph, the following paragraph and paragraph (5) referred to as "specified account") under a listed shares, etc. custody entrustment contract prescribed in item (ii) of that paragraph, or that have been entrusted for custody to the specified 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 listed shares, etc. held in a specified account, 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 listed shares, etc. held in a specified account. machine translation, not official **第二項** 信用取引等（租税特別措置法第三十七条の十一の三第二項に規定する信用取引等をいう。以下この項及び第五項において同じ。）を行う道府県民税の所得割の納税義務者が前年中に同条第三項第三号に規定する上場株式等信用取引等契約に基づき同条第二項に規定する上場株式等の信用取引等を特定口座において処理した場合には、政令で定めるところにより、当該特定口座において処理した同項に規定する信用取引等に係る上場株式等の譲渡（以下この項及び第五項において「信用取引等に係る上場株式等の譲渡」という。）による事業所得の金額又は雑所得の金額と当該信用取引等に係る上場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-35-2-4/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-4/par-2 Where a person liable for the income levy of prefectural inhabitant tax who engages in margin transactions, etc. (meaning margin transactions, etc. prescribed in Article 37-11-3, paragraph (2) of the Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph and paragraph (5)) has, in the previous year, processed in a specified account margin transactions, etc. of listed shares, etc. prescribed in paragraph (2) of that Article under a listed shares, etc. margin transaction contract prescribed in paragraph (3), item (iii) of that Article, the person is to calculate, as provided for by Cabinet Order, the amount of business income or amount of miscellaneous income arising from the transfer of listed shares, etc. through margin transactions, etc. prescribed in paragraph (2) of that Article that were processed in that specified account (hereinafter in this paragraph and paragraph (5) referred to as "transfer of listed shares, etc. through margin transactions, etc."), separately from the amount of business income or amount of miscellaneous income arising from the transfer of shares, etc. other than that transfer of listed shares, etc. through margin transactions, etc. machine translation, not official **第三項** 前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-35-2-4/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-4/par-3 Necessary matters concerning the application of the provisions of the preceding two paragraphs are specified by Cabinet Order. machine translation, not official **第四項** 市町村民税の所得割の納税義務者が前年中に特定口座内保管上場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、当該特定口座内保管上場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口座内保管上場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-35-2-4/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2-4/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-4/par-4 Where a person liable for the income levy of municipal inhabitant tax has, in the previous year, made a transfer of listed shares, etc. held in a specified 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 listed shares, etc. held in a specified account, 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 listed shares, etc. held in a specified account. machine translation, not official **第五項** 信用取引等を行う市町村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三第三項第三号に規定する上場株式等信用取引等契約に基づき同条第二項に規定する上場株式等の信用取引等を特定口座において処理した場合には、政令で定めるところにより、当該特定口座において処理した信用取引等に係る上場株式等の譲渡による事業所得の金額又は雑所得の金額と当該信用取引等に係る上場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-35-2-4/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2-4/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-4/par-5 Where a person liable for the income levy of municipal inhabitant tax who engages in margin transactions, etc. has, in the previous year, processed in a specified account margin transactions, etc. of listed shares, etc. prescribed in Article 37-11-3, paragraph (2) of the Act on Special Measures Concerning Taxation under a listed shares, etc. margin transaction contract prescribed in paragraph (3), item (iii) of that Article, the person is to calculate, as provided for by Cabinet Order, the amount of business income or amount of miscellaneous income arising from the transfer of listed shares, etc. through margin transactions, etc. that were processed in that specified account, separately from the amount of business income or amount of miscellaneous income arising from the transfer of shares, etc. other than that transfer of listed shares, etc. through margin transactions, etc. machine translation, not official **第六項** 前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-35-2-4/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2-4/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-4/par-6 Necessary matters concerning the application of the provisions of the preceding two paragraphs are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-3251-226/art-35-2-4/par-1: 租税特別措置法第三十七条の十一の三第三項第二号 → 租税特別措置法 第三十七条の十一の三第三項第二号 (Article 37-11-3, paragraph (3), item (ii)), art-37-11-3/par-3/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11-3/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-37-11-3/par-3/item-2 - suppl-3251-226/art-35-2-4/par-1: 同項第一号 → 租税特別措置法 第三十七条の十一の三第三項第一号 (Article 37-11-3, paragraph (3), item (i)), art-37-11-3/par-3/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11-3/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-11-3/par-3/item-1 - suppl-3251-226/art-35-2-4/par-1: この項 → 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-35-2-4/par-1: 次項 → 地方税法 附則第三十五条の二の四第二項 (Supplementary Provisions, Article 35-2-4, paragraph (2)), suppl-3251-226/art-35-2-4/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-4/par-2 - suppl-3251-226/art-35-2-4/par-1: 第五項 → 地方税法 附則第三十五条の二の四第五項 (Supplementary Provisions, Article 35-2-4, paragraph (5)), suppl-3251-226/art-35-2-4/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2-4/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-4/par-5 - suppl-3251-226/art-35-2-4/par-1: 同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-35-2-4/par-1: 第四項 → 地方税法 附則第三十五条の二の四第四項 (Supplementary Provisions, Article 35-2-4, paragraph (4)), suppl-3251-226/art-35-2-4/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2-4/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-4/par-4 - suppl-3251-226/art-35-2-4/par-2: 租税特別措置法第三十七条の十一の三第二項 → 租税特別措置法 第三十七条の十一の三第二項 (Article 37-11-3, paragraph (2)), art-37-11-3/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-37-11-3/par-2 - suppl-3251-226/art-35-2-4/par-2: この項 → 地方税法 附則第三十五条の二の四第二項 (Supplementary Provisions, Article 35-2-4, paragraph (2)), suppl-3251-226/art-35-2-4/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-4/par-2 - suppl-3251-226/art-35-2-4/par-2: 第五項 → 地方税法 附則第三十五条の二の四第五項 (Supplementary Provisions, Article 35-2-4, paragraph (5)), suppl-3251-226/art-35-2-4/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2-4/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-4/par-5 - suppl-3251-226/art-35-2-4/par-2: 同条第三項第三号 → 租税特別措置法 第三十七条の十一の三第三項第三号 (Article 37-11-3, paragraph (3), item (iii)), art-37-11-3/par-3/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11-3/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/art-37-11-3/par-3/item-3 - suppl-3251-226/art-35-2-4/par-3: 前二項 → 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-35-2-4/par-3: 前二項 → 地方税法 附則第三十五条の二の四第二項 (Supplementary Provisions, Article 35-2-4, paragraph (2)), suppl-3251-226/art-35-2-4/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-4/par-2 - suppl-3251-226/art-35-2-4/par-5: 租税特別措置法第三十七条の十一の三第三項第三号 → 租税特別措置法 第三十七条の十一の三第三項第三号 (Article 37-11-3, paragraph (3), item (iii)), art-37-11-3/par-3/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11-3/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/art-37-11-3/par-3/item-3 - suppl-3251-226/art-35-2-4/par-5: 同条第二項 → 租税特別措置法 第三十七条の十一の三第二項 (Article 37-11-3, paragraph (2)), art-37-11-3/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-37-11-3/par-2 - suppl-3251-226/art-35-2-4/par-6: 前二項 → 地方税法 附則第三十五条の二の四第四項 (Supplementary Provisions, Article 35-2-4, paragraph (4)), suppl-3251-226/art-35-2-4/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2-4/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-4/par-4 - suppl-3251-226/art-35-2-4/par-6: 前二項 → 地方税法 附則第三十五条の二の四第五項 (Supplementary Provisions, Article 35-2-4, paragraph (5)), suppl-3251-226/art-35-2-4/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2-4/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-4/par-5 ## Cited by 8 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四第一項（特定口座内保管上場株式等の譲渡等に係る道府県民税及び市町村民税の所得計算の特例） — 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 - 地方税法 附則第三十五条の二の四第二項（特定口座内保管上場株式等の譲渡等に係る道府県民税及び市町村民税の所得計算の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-4/par-2 - 地方税法 附則第三十五条の二の四第三項（特定口座内保管上場株式等の譲渡等に係る道府県民税及び市町村民税の所得計算の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-4/par-3 - 地方税法 附則第三十五条の二の四第六項（特定口座内保管上場株式等の譲渡等に係る道府県民税及び市町村民税の所得計算の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2-4/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-4/par-6 - 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 --- ## 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-20261027T214204-042, translated 2026-10-28 - 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