# 地方税法 / Local Tax Act — 第三十七条の二 (Supplementary Provisions, Article 37-2) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-37-2. 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: 第三十七条の二 (Supplementary Provisions, Article 37-2)（上場株式等に係る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-37-2` - 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-37-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-37-2 - 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. --- ### 第三十七条の二（上場株式等に係る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 Relating to Capital Gains, etc. on Listed Shares, etc. caption: machine translation, not official suppl-3251-226/art-37-2 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-37-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-37-2 **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三十五条の二の二第五項の上場株式等に係る譲渡所得等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、第七百三条の五第一項及び第七百六条の二第一項中「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の二の二第五項に規定する上場株式等に係る譲渡所得等の金額」と、第七百三条の四第六項中「同条第二項」とあるのは「第三百十四条の二第二項」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の二の二第五項に規定する上場株式等に係る譲渡所得等の金額」と、第七百三条の五第一項中「この項中山林所得金額」とあるのは「この項中山林所得金額又は附則第三十五条の二の二第五項に規定する上場株式等に係る譲渡所得等の金額」とする。 suppl-3251-226/art-37-2/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-37-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-37-2/par-1 With regard to the application of Article 703-4, Article 703-5 and Article 706-2 in the case where a householder, or an insured person under National Health Insurance or a specified same-household member belonging to that household, has capital gains, etc. on listed shares, etc. referred to in Article 35-2-2, paragraph (5) of the Supplementary Provisions, in Article 703-4, paragraph (6), Article 703-5, paragraph (1) and Article 706-2, paragraph (1), "and the amount of timber income" is deemed to be replaced with "and the amount of timber income and the amount of capital gains, etc. on listed shares, etc. prescribed in Article 35-2-2, paragraph (5) of the Supplementary Provisions"; in Article 703-4, paragraph (6), "paragraph (2) of that Article" is deemed to be replaced with "Article 314-2, paragraph (2)"; in paragraph (7) of that Article, "or the amount of timber income" is deemed to be replaced with "or the amount of timber income or the amount of capital gains, etc. on listed shares, etc. prescribed in Article 35-2-2, paragraph (5) of the Supplementary Provisions"; and in Article 703-5, paragraph (1), "in this paragraph to the calculation of the amount of timber income" is deemed to be replaced with "in this paragraph to the calculation of the amount of timber income or the amount of capital gains, etc. on listed shares, etc. prescribed in Article 35-2-2, paragraph (5) of the Supplementary Provisions". machine translation, not official --- ## Cites - suppl-3251-226/art-37-2/par-1: 附則第三十五条の二の二第五項 → 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-37-2/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/ja/local-tax-act/art-703-4 · https://japanlaw.org/l/325AC0000000226/art-703-4 - suppl-3251-226/art-37-2/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/ja/local-tax-act/art-703-5 · https://japanlaw.org/l/325AC0000000226/art-703-5 - suppl-3251-226/art-37-2/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/ja/local-tax-act/art-706-2 · https://japanlaw.org/l/325AC0000000226/art-706-2 - suppl-3251-226/art-37-2/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/ja/local-tax-act/art-703-4/par-6 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-6 - suppl-3251-226/art-37-2/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/ja/local-tax-act/art-703-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-703-5/par-1 - suppl-3251-226/art-37-2/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/ja/local-tax-act/art-706-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-706-2/par-1 - suppl-3251-226/art-37-2/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/ja/local-tax-act/art-314-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-314-2/par-2 - suppl-3251-226/art-37-2/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/ja/local-tax-act/art-703-4/par-7 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-7 ## Cited by 5 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 附則第十五条第一項（国民健康保険税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-15/par-1 - 地方税法 附則第二十条第二項（国民健康保険税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-20/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-20/par-2 - 地方税法 附則第十四条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-4251-3/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-14/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/ja/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-20261027T214204-223, 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