{
  "cerfa_field": "3VM",
  "default_value": 0,
  "definition_period": "year",
  "dtype": "int32",
  "entity": "foyer_fiscal",
  "file_path": "openfisca_france/model/revenus/capital/plus_value.py",
  "formulas": {
    "2019-01-01": null
  },
  "json_type": "integer",
  "label": "Clôture du PEA avant l'expiration de la 2e année: gains taxables à 22.5 %",
  "last_review": "2019-01-01",
  "name": "f3vm",
  "referring_variables": [
    "assiette_csg_plus_values",
    "rfr_plus_values_hors_rni",
    "taxation_plus_values_hors_bareme"
  ],
  "start_line_number": 451,
  "stop_line_number": 460,
  "unit": "currency",
  "value_type": "int"
}