Supplementary Provisions, Article 74Special Provisions on Adjustment of Financial Resources Among Fiscal Years in Local Governments
第七十四条(地方公共団体における年度間の財源の調整の特例)
With regard to the application of Article 4-3, paragraph (1) of the Local Government Finance Act (Act No. 109 of 1948), during the period from fiscal year 2021 to fiscal year 2026, in that paragraph, "ordinary taxes" is deemed to be replaced with "ordinary taxes, the Special Grant for Compensating Fixed Assets Tax Revenue Shortfalls".
地方財政法(昭和二十三年法律第百九号)第四条の三第一項の規定の適用については、令和三年度から令和八年度までの間、同項中「普通税」とあるのは、「普通税、固定資産税減収補塡特別交付金」とする。