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Supplementary Provisions

附　則

Supplementary Provisions, Article 1Effective Date

第一条（施行期日）

This Act comes into effect on April 1, 2021; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:

この法律は、令和三年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。

the provisions of amending the table of contents of the Local Tax Act (limited to the part amending "Local Tax-Related Books" to "Local Tax-Related Books, etc."), the provisions amending , , and , the provisions amending the chapter title of Chapter VII of , the provisions amending , the provisions amending and , the provisions of the following Article, and the provisions of Article 3, paragraphs (3) and (4), Article 10, paragraph (3) and Article 18 of the Supplementary Provisions: January 1, 2022;

中地方税法の目次の改正規定（「地方税関係帳簿」を「地方税関係帳簿等」に改める部分に限る。）、、、及びの改正規定、第七章の章名の改正規定並びにの改正規定並びに及びの改正規定並びに次条並びに附則第三条第三項及び第四項、第十条第三項並びに第十八条の規定　令和四年一月一日

the provisions of amending the table of contents of the Local Tax Act (limited to the part amending "" to ""), the provisions adding one Article after in Chapter I, Section 6 of , the provisions of , and the provisions of and of the Supplementary Provisions: January 4, 2022;

中地方税法の目次の改正規定（「」を「」に改める部分に限る。）及び第一章第六節中の次に一条を加える改正規定並びに並びに及びの規定　令和四年一月四日

the provisions of amending , and , , and , and , the provisions amending and the provisions adding one paragraph to , the provisions of , and the provisions of Articles 6, 7 and 16 of the Supplementary Provisions: April 1, 2022;

中、及び、、及び並びにの改正規定並びにの改正規定並びにに一項を加える改正規定並びに並びに附則第六条、第七条及び第十六条の規定　令和四年四月一日

the provisions of deleting , the provisions amending , the provisions making , the provisions amending , the provisions making , the provisions amending and , and the provisions of Article 13 of the Supplementary Provisions: April 1, 2023;

中を削る改正規定、の改正規定、をとする改正規定、の改正規定、をとする改正規定並びに及びの改正規定並びに附則第十三条の規定　令和五年四月一日

the provisions of (excluding the provisions listed in the preceding two items) and the provisions of Articles 4 and 11 of the Supplementary Provisions: January 1, 2024;

（前二号に掲げる改正規定を除く。）並びに附則第四条及び第十一条の規定　令和六年一月一日

the provisions of amending and the provisions adding two paragraphs to (limited to the part relating to ): the date of enforcement of the ;

中の改正規定及びに二項を加える改正規定（に係る部分に限る。）　の施行の日

the provisions of amending (limited to the part amending "" to ""), the provisions amending , the provisions amending (excluding the part amending "" to " and of the Supplementary Provisions" in ), the provisions amending , , , and , and the provisions of Article 12, paragraphs (9) and (10) of the Supplementary Provisions: the date of enforcement of the provisions listed in ;

中の改正規定（「」を「」に改める部分に限る。）、の改正規定、の改正規定（中「」を「及び」に改める部分を除く。）並びに、、、及びの改正規定並びに附則第十二条第九項及び第十項の規定　に掲げる規定の施行の日

the provisions of amending and and and , the provisions amending , the provisions making and adding four paragraphs after , and the provisions of Article 3, paragraphs (7) and (8) and Article 10, paragraphs (6) and (7) of the Supplementary Provisions: the date of enforcement of the ;

中及び並びに及びの改正規定並びにの改正規定並びにをとし、の次に四項を加える改正規定並びに附則第三条第七項及び第八項並びに第十条第六項及び第七項の規定　の施行の日

the provisions of amending (excluding the part amending "fiscal 2020" to "fiscal 2023" and the part making ), and the provisions of Article 12, paragraphs (3) and (4) of the Supplementary Provisions: the date of enforcement of the provisions listed in ;

中の改正規定（「令和二年度」を「令和五年度」に改める部分及びをとする部分を除く。）並びに附則第十二条第三項及び第四項の規定　に掲げる規定の施行の日

the provisions of adding two paragraphs to (limited to the part relating to ): the date of enforcement of the ;

中に二項を加える改正規定（に係る部分に限る。）　の施行の日

the provisions of amending , and the provisions of Article 8, paragraph (2) of the Supplementary Provisions: the date of enforcement of the provisions listed in .

中の改正規定及び附則第八条第二項の規定　に掲げる規定の施行の日

Supplementary Provisions, Article 2Transitional Measures Concerning Special Provisions for the Time Limit for Assessment Determinations

第二条（賦課決定の期間制限の特例に関する経過措置）

The provisions of Article 17-6, paragraph (3) (limited to the part relating to item (ii)) of the Local Tax Act as amended by the provisions of (hereinafter referred to as the "New Act") apply to the case where the date specified in that item arrives on or after January 1, 2022.

の規定による改正後の地方税法（以下「新法」という。）第十七条の六第三項（第二号に係る部分に限る。）の規定は、令和四年一月一日以後に同号に定める日が到来する場合について適用する。

Supplementary Provisions, Article 3Transitional Measures Concerning Prefectural Inhabitant Tax

第三条（道府県民税に関する経過措置）

The provisions of Article 45-3-2, paragraph (4) of the New Act apply to the provision, by the electronic or magnetic means prescribed in that paragraph, of matters to be stated in the return prescribed in that paragraph, made on or after the date of enforcement of this Act (hereinafter referred to as the "Effective Date"), and with regard to the provision, by the electronic or magnetic means prescribed in prior to amendment by the provisions of (hereinafter referred to as the "Former Act"), of matters to be stated in the return prescribed in , made before the Effective Date, the provisions then in force continue to govern.

新法第四十五条の三の二第四項の規定は、この法律の施行の日（以下「施行日」という。）以後に行う同項に規定する電磁的方法による同項に規定する申告書に記載すべき事項の提供について適用し、施行日前に行ったの規定による改正前の地方税法（以下「旧法」という。）に規定する電磁的方法によるに規定する申告書に記載すべき事項の提供については、なお従前の例による。

The provisions of Article 45-3-3, paragraph (4) of the New Act apply to the provision, made on or after the Effective Date, by the electronic or magnetic means prescribed in of the matters to be stated in the return prescribed in Article 45-3-3, paragraph (4) of the New Act, and the provisions then in force continue to govern the provision, made before the Effective Date, by the electronic or magnetic means prescribed in of the Former Act of the matters to be stated in the return prescribed in of the Former Act.

新法第四十五条の三の三第四項の規定は、施行日以後に行う新法第四十五条の三の二第四項に規定する電磁的方法による新法第四十五条の三の三第四項に規定する申告書に記載すべき事項の提供について適用し、施行日前に行ったに規定する電磁的方法によるに規定する申告書に記載すべき事項の提供については、なお従前の例による。

The provisions of Article 50-7, paragraph (1) of the New Act apply to the returns under Article 50-7, paragraph (1) of the New Act that are submitted for severance pay or other such compensation prescribed in Article 50-2 of the Local Tax Act (hereinafter referred to as "severance pay or other such compensation" in this paragraph) to be received on or after January 1, 2022, and the provisions then in force continue to govern the returns under of the Former Act that were submitted for severance pay or other such compensation to be received before that date.

新法第五十条の七第一項の規定は、令和四年一月一日以後に支払を受けるべき地方税法第五十条の二に規定する退職手当等（以下この項において「退職手当等」という。）について提出する新法第五十条の七第一項の規定による申告書について適用し、同日前に支払を受けるべき退職手当等について提出したの規定による申告書については、なお従前の例による。

The provisions of Article 71-51, paragraph (3) of the New Act apply to covered transfers, etc. prescribed in Article 37-11-4, paragraph (2) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957; hereinafter referred to as the "New Act on Special Measures Concerning Taxation") as amended by that are made on or after January 1, 2022, and the provisions then in force continue to govern covered transfers, etc. prescribed in prior to amendment by that were made before that date.

新法第七十一条の五十一第三項の規定は、令和四年一月一日以後に行われるの規定による改正後の租税特別措置法（昭和三十二年法律第二十六号。以下「新租税特別措置法」という。）第三十七条の十一の四第二項に規定する対象譲渡等について適用し、同日前に行われたの規定による改正前のに規定する対象譲渡等については、なお従前の例による。

The provisions of Article 35-2-3, paragraph (1) of the Supplementary Provisions of the New Act apply from individual prefectural inhabitant tax for fiscal year 2022, and the provisions then in force continue to govern individual prefectural inhabitant tax up to fiscal year 2021.

新法附則第三十五条の二の三第一項の規定は、令和四年度以後の年度分の個人の道府県民税について適用し、令和三年度分までの個人の道府県民税については、なお従前の例による。

Except as otherwise provided, the provisions of the New Act relating to corporate prefectural inhabitant tax apply to corporate prefectural inhabitant tax for business years beginning on or after the Effective Date and corporate prefectural inhabitant tax for consolidated business years beginning on or after the Effective Date, and with regard to corporate prefectural inhabitant tax for business years that began before the Effective Date and corporate prefectural inhabitant tax for consolidated business years that began before the Effective Date, the provisions then in force continue to govern.

別段の定めがあるものを除き、新法の規定中法人の道府県民税に関する部分は、施行日以後に開始する事業年度分の法人の道府県民税及び施行日以後に開始する連結事業年度分の法人の道府県民税について適用し、施行日前に開始した事業年度分の法人の道府県民税及び施行日前に開始した連結事業年度分の法人の道府県民税については、なお従前の例による。

The provisions of Article 23, paragraph (1), item (iv) of the New Act (limited to the part relating to the provisions of Article 42-12-7 of the New Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) and (limited to the part relating to the provisions of that item) and (limited to the part relating to the provisions of that item) of the Supplementary Provisions of the New Act apply to corporate prefectural inhabitant tax for business years ending on or after the date of enforcement of the provisions set forth in Article 1, item (viii) of the Supplementary Provisions.

新法第二十三条第一項第四号（新租税特別措置法第四十二条の十二の七の規定に係る部分に限る。以下この項において同じ。）並びに（同号の規定に係る部分に限る。）及び（同号の規定に係る部分に限る。）の規定は、附則第一条第八号に掲げる規定の施行の日以後に終了する事業年度分の法人の道府県民税について適用する。

The provisions of Article 23, paragraph (1), item (iv)-3 of the New Act (limited to the part relating to the provisions of of the New Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) and (limited to the part relating to the provisions of ) and (limited to the part relating to the provisions of ) of the Supplementary Provisions of the New Act apply to corporate prefectural inhabitant tax for consolidated business years ending on or after the date of enforcement of the provisions set forth in Article 1, item (viii) of the Supplementary Provisions.

（の規定に係る部分に限る。以下この項において同じ。）並びに（の規定に係る部分に限る。）及び（の規定に係る部分に限る。）の規定は、附則第一条第八号に掲げる規定の施行の日以後に終了する連結事業年度分の法人の道府県民税について適用する。

Supplementary Provisions, Article 4

第四条

The provisions of the Local Tax Act as amended by the provisions set forth in Article 1, item (v) of the Supplementary Provisions relating to individual prefectural inhabitant tax apply from individual prefectural inhabitant tax for fiscal year 2024, and the provisions then in force continue to govern individual prefectural inhabitant tax up to fiscal year 2023.

附則第一条第五号に掲げる規定による改正後の地方税法の規定中個人の道府県民税に関する部分は、令和六年度以後の年度分の個人の道府県民税について適用し、令和五年度分までの個人の道府県民税については、なお従前の例による。

Supplementary Provisions, Article 5Transitional Measures Concerning Enterprise Tax

第五条（事業税に関する経過措置）

The provisions of the New Act relating to corporate enterprise tax apply to corporate enterprise tax for business years beginning on or after the Effective Date, and the provisions then in force continue to govern corporate enterprise tax for business years that began before the Effective Date.

新法の規定中法人の事業税に関する部分は、施行日以後に開始する事業年度に係る法人の事業税について適用し、施行日前に開始した事業年度に係る法人の事業税については、なお従前の例による。

Supplementary Provisions, Article 6

第六条

Except as provided in the following paragraph, the provisions of the Local Tax Act as amended by the provisions set forth in Article 1, item (iii) of the Supplementary Provisions (referred to as the "2022 New Act" in that paragraph and Article 16 of the Supplementary Provisions) relating to corporate enterprise tax apply to corporate enterprise tax for business years ending on or after the date of enforcement of the provisions set forth in that item, and the provisions then in force continue to govern corporate enterprise tax for business years that ended before that date.

次項に定めるものを除き、附則第一条第三号に掲げる規定による改正後の地方税法（同項及び附則第十六条において「四年新法」という。）の規定中法人の事業税に関する部分は、同号に掲げる規定の施行の日以後に終了する事業年度に係る法人の事業税について適用し、同日前に終了した事業年度に係る法人の事業税については、なお従前の例による。

The provisions of Article 9, paragraph (22) of the Supplementary Provisions of the 2022 New Act apply to corporate enterprise tax for business years beginning on or after the date of enforcement of the provisions set forth in Article 1, item (iii) of the Supplementary Provisions.

四年新法附則第九条第二十二項の規定は、附則第一条第三号に掲げる規定の施行の日以後に開始する事業年度に係る法人の事業税について適用する。

Supplementary Provisions, Article 7

第七条

The provisions of the Local Tax Act prior to amendment by the provisions set forth in Article 1, item (v) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 5 of 2020), which are to remain in force pursuant to Article 7, paragraph (2) of the Supplementary Provisions of that Act as amended by the provisions of , apply to corporate enterprise tax for business years ending on or after the date of enforcement of the provisions set forth in Article 1, item (iii) of the Supplementary Provisions, and the provisions then in force continue to govern corporate enterprise tax for business years that ended before that date.

の規定による改正後の地方税法等の一部を改正する法律（令和二年法律第五号）附則第七条第二項の規定によりなおその効力を有するものとされた同法附則第一条第五号に掲げる規定による改正前の地方税法の規定は、附則第一条第三号に掲げる規定の施行の日以後に終了する事業年度に係る法人の事業税について適用し、同日前に終了した事業年度に係る法人の事業税については、なお従前の例による。

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