Supplementary Provisions, Article 12
第十二条
The provisions of Articles 72-114 through 72-116 of the 2019 New Local Tax Act as applied with terms replaced pursuant to the provisions of Article 9-15 of the Supplementary Provisions of the 2019 New Local Tax Act apply to the settlement or distribution of local consumption tax made on or after the Partial Effective Date. In this case, where there is a remittance of the paid amount of local consumption tax for which the provisions then in force are to continue to govern pursuant to the provisions of Article 2 of the Supplementary Provisions or of local consumption tax for which the provisions then in force are to continue to govern pursuant to the provisions of Article 8 of the Supplementary Provisions, then, for the application of those provisions, in Article 72-114, paragraph (1) of the 2019 New Local Tax Act as applied with terms replaced pursuant to the provisions of Article 9-15 of the Supplementary Provisions of the 2019 New Local Tax Act, the phrase "Article 72-103, paragraph (3)" is deemed to be replaced with "Article 72-103, paragraph (3), Article 72-103, paragraph (3) of the Local Tax Act prior to amendment by Article 1 of the Act Partially Amending the Local Tax Act and the Local Allocation Tax Act to Carry Out a Drastic Reform of the Tax System for Securing Stable Financial Resources for Social Security, etc. (Act No. 69 of 2012; hereinafter in this paragraph and paragraph (1) of the following Article referred to as the 'Local Tax Act Amendment Act') (hereinafter in this paragraph and paragraph (1) of the following Article referred to as the 'Former Local Tax Act') for which the provisions then in force are to continue to govern pursuant to Article 2 of the Supplementary Provisions of the Local Tax Act Amendment Act, and Article 72-103, paragraph (3) of the Local Tax Act prior to amendment by Article 2 of the Local Tax Act Amendment Act (hereinafter in this paragraph and paragraph (1) of the following Article referred to as the '2019 Former Local Tax Act') for which the provisions then in force are to continue to govern pursuant to Article 8 of the Supplementary Provisions of the Local Tax Act Amendment Act", the phrase "and the first sentence of Article 9-6, paragraph (3) of the Supplementary Provisions" with "and the first sentence of Article 9-6, paragraph (3) of the Supplementary Provisions, the first sentence of Article 9-6, paragraph (3) of the Supplementary Provisions of the Former Local Tax Act for which the provisions then in force are to continue to govern pursuant to Article 2 of the Supplementary Provisions of the Local Tax Act Amendment Act, and the first sentence of Article 9-6, paragraph (3) of the Supplementary Provisions of the 2019 Former Local Tax Act for which the provisions then in force are to continue to govern pursuant to Article 8 of the Supplementary Provisions of the Local Tax Act Amendment Act", the phrase "the second sentence of that paragraph" with "the second sentence of Article 9-6, paragraph (3) of the Supplementary Provisions, the second sentence of Article 9-6, paragraph (3) of the Supplementary Provisions of the Former Local Tax Act for which the provisions then in force are to continue to govern pursuant to Article 2 of the Supplementary Provisions of the Local Tax Act Amendment Act, and the second sentence of Article 9-6, paragraph (3) of the Supplementary Provisions of the 2019 Former Local Tax Act for which the provisions then in force are to continue to govern pursuant to Article 8 of the Supplementary Provisions of the Local Tax Act Amendment Act", and the phrase "paragraph (1) of the preceding Article and Article 9-14, paragraph (1) of the Supplementary Provisions" with "paragraph (1) of the preceding Article, Article 72-113, paragraph (1) of the Former Local Tax Act for which the provisions then in force are to continue to govern pursuant to Article 2 of the Supplementary Provisions of the Local Tax Act Amendment Act and Article 72-113, paragraph (1) of the 2019 Former Local Tax Act for which the provisions then in force are to continue to govern pursuant to Article 8 of the Supplementary Provisions of the Local Tax Act Amendment Act, and Article 9-14, paragraph (1) of the Supplementary Provisions, Article 9-14, paragraph (1) of the Supplementary Provisions of the Former Local Tax Act for which the provisions then in force are to continue to govern pursuant to Article 2 of the Supplementary Provisions of the Local Tax Act Amendment Act, and Article 9-14, paragraph (1) of the Supplementary Provisions of the 2019 Former Local Tax Act for which the provisions then in force are to continue to govern pursuant to Article 8 of the Supplementary Provisions of the Local Tax Act Amendment Act"; and in Article 72-115, paragraph (1) of the 2019 New Local Tax Act as applied with terms replaced pursuant to the provisions of Article 9-15 of the Supplementary Provisions of the 2019 New Local Tax Act, the phrase "Article 72-113, paragraph (1) and Article 9-14, paragraph (1) of the Supplementary Provisions" is deemed to be replaced with "Article 72-113, paragraph (1), Article 72-113, paragraph (1) of the Former Local Tax Act for which the provisions then in force are to continue to govern pursuant to Article 2 of the Supplementary Provisions of the Local Tax Act Amendment Act and Article 72-113, paragraph (1) of the 2019 Former Local Tax Act for which the provisions then in force are to continue to govern pursuant to Article 8 of the Supplementary Provisions of the Local Tax Act Amendment Act, and Article 9-14, paragraph (1) of the Supplementary Provisions, Article 9-14, paragraph (1) of the Supplementary Provisions of the Former Local Tax Act for which the provisions then in force are to continue to govern pursuant to Article 2 of the Supplementary Provisions of the Local Tax Act Amendment Act, and Article 9-14, paragraph (1) of the Supplementary Provisions of the 2019 Former Local Tax Act for which the provisions then in force are to continue to govern pursuant to Article 8 of the Supplementary Provisions of the Local Tax Act Amendment Act".
元年新地方税法附則第九条の十五の規定により読み替えて適用される元年新地方税法第七十二条の百十四から第七十二条の百十六までの規定は、一部施行日以後に行われる地方消費税の清算又は交付について適用する。この場合において、附則第二条の規定によりなお従前の例によることとされた地方消費税又は附則第八条の規定によりなお従前の例によることとされた地方消費税の納付額の払込みがあるときは、これらの規定の適用については、元年新地方税法附則第九条の十五の規定により読み替えて適用される元年新地方税法第七十二条の百十四第一項中「第七十二条の百三第三項」とあるのは「第七十二条の百三第三項、社会保障の安定財源の確保等を図る税制の抜本的な改革を行うための地方税法及び地方交付税法の一部を改正する法律(平成二十四年法律第六十九号。以下この項及び次条第一項において「地方税法等改正法」という。)附則第二条の規定によりなお従前の例によることとされた地方税法等改正法第一条の規定による改正前の地方税法(以下この項及び次条第一項において「旧地方税法」という。)第七十二条の百三第三項及び地方税法等改正法附則第八条の規定によりなお従前の例によることとされた地方税法等改正法第二条の規定による改正前の地方税法(以下この項及び次条第一項において「元年旧地方税法」という。)第七十二条の百三第三項」と、「及び附則第九条の六第三項前段」とあるのは「並びに附則第九条の六第三項前段、地方税法等改正法附則第二条の規定によりなお従前の例によることとされた旧地方税法附則第九条の六第三項前段及び地方税法等改正法附則第八条の規定によりなお従前の例によることとされた元年旧地方税法附則第九条の六第三項前段」と、「同項後段」とあるのは「附則第九条の六第三項後段、地方税法等改正法附則第二条の規定によりなお従前の例によることとされた旧地方税法附則第九条の六第三項後段及び地方税法等改正法附則第八条の規定によりなお従前の例によることとされた元年旧地方税法附則第九条の六第三項後段」と、「前条第一項及び附則第九条の十四第一項」とあるのは「前条第一項、地方税法等改正法附則第二条の規定によりなお従前の例によることとされた旧地方税法第七十二条の百十三第一項及び地方税法等改正法附則第八条の規定によりなお従前の例によることとされた元年旧地方税法第七十二条の百十三第一項並びに附則第九条の十四第一項、地方税法等改正法附則第二条の規定によりなお従前の例によることとされた旧地方税法附則第九条の十四第一項及び地方税法等改正法附則第八条の規定によりなお従前の例によることとされた元年旧地方税法附則第九条の十四第一項」と、元年新地方税法附則第九条の十五の規定により読み替えて適用される元年新地方税法第七十二条の百十五第一項中「第七十二条の百十三第一項及び附則第九条の十四第一項」とあるのは「第七十二条の百十三第一項、地方税法等改正法附則第二条の規定によりなお従前の例によることとされた旧地方税法第七十二条の百十三第一項及び地方税法等改正法附則第八条の規定によりなお従前の例によることとされた元年旧地方税法第七十二条の百十三第一項並びに附則第九条の十四第一項、地方税法等改正法附則第二条の規定によりなお従前の例によることとされた旧地方税法附則第九条の十四第一項及び地方税法等改正法附則第八条の規定によりなお従前の例によることとされた元年旧地方税法附則第九条の十四第一項」とする。
Partial Effective Datemachine translation
「一部施行日」
1 October 2019, the date set in Article 1, item 3 of the supplementary provisions (附則) of Act No. 69 of 2012, from which the parts of the Local Tax Act as amended by Article 2 of that Act on the local consumption tax (地方消費税) apply.
Short name set inSupplementary Provisions, Article 8, paragraph (1)
2019 New Local Tax Actmachine translation
「元年新地方税法」
This Act as amended by Article 2 of Act No. 69 of 2012.
Short name set inSupplementary Provisions, Article 8, paragraph (1)
2019 Former Local Tax Actmachine translation
「元年旧地方税法」
The Local Tax Act as it stood before Article 2 of the Act Partially Amending the Local Tax Act and the Local Allocation Tax Act to Carry Out a Drastic Reform of the Tax System for Securing Stable Financial Resources for Social Security, etc. (Act No. 69 of 2012) amended it on 1 October 2019, as Article 8 of that Act's supplementary provisions (附則) keeps it applying.
Short name set inSupplementary Provisions, Article 12, paragraph (1)· applies only in this paragraph and in Article 72-115, paragraph (1)
Local Tax Act Amendment Actmachine translation
「地方税法等改正法」
Short name for the Act Partially Amending the Local Tax Act and the Local Allocation Tax Act to Carry Out a Drastic Reform of the Tax System for Securing Stable Financial Resources for Social Security, etc. (Act No. 69 of 2012).
Short name set inSupplementary Provisions, Article 12, paragraph (1)· applies only in this paragraph and in Article 72-115, paragraph (1)
Former Local Tax Actmachine translation
「旧地方税法」
In the wording Article 12, paragraph 1 of the supplementary provisions (附則) of Act No. 69 of 2012 gives Article 72-114, paragraph 1 of the Local Tax Act, the Local Tax Act as it stood before Article 1 of the Act Partially Amending the Local Tax Act and the Local Allocation Tax Act to Carry Out a Drastic Reform of the Tax System for Securing Stable Financial Resources for Social Security, etc. (Act No. 69 of 2012) amended it, as Article 2 of that Act's supplementary provisions keeps it applying.
Short name set inSupplementary Provisions, Article 12, paragraph (1)· applies only in this paragraph and in Article 72-115, paragraph (1)