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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 as of April 1, 2024; provided, however, that the provisions set forth in the following items come into effect as of the dates specified respectively in those items.

この法律は、令和六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 in amending and and : the date on which 10 days have elapsed from the date of promulgation;

中並びに及びの改正規定　公布の日から起算して十日を経過した日

the provisions in amending the table of contents of the Local Tax Act, amending and , amending Chapter I, Section 4 of by changing and adding one Article after , and amending and , and , and , and , and , and , and , and , and , and , and , and , and , and , and , and , and , and , and , and and , the provisions amending , and , and , and the provisions of the following Article, and of Article 3, Article 4, paragraphs (1) through (3), Article 6, paragraph (3), Articles 12 through 14, Article 16, Article 17, Article 18, paragraph (1), Articles 22 through 27, Article 28, paragraph (1), Article 30, paragraph (2), and Article 31 of the Supplementary Provisions: January 1, 2025;

中地方税法の目次の改正規定、及びの改正規定、第一章第四節中をとし、の次に一条を加える改正規定並びに及び、及び、及び、及び、及び、及び、及び、及び、及び、及び、及び、及び、及び、及び、及び、及び、及び、及び、及び並びに及びの改正規定並びに、及び並びにの改正規定並びに次条並びに附則第三条、第四条第一項から第三項まで、第六条第三項、第十二条から第十四条まで、第十六条、第十七条、第十八条第一項、第二十二条から第二十七条まで、第二十八条第一項、第三十条第二項及び第三十一条の規定　令和七年一月一日

and the provisions of Articles 7 and 15 of the Supplementary Provisions: April 1, 2025;

並びに附則第七条及び第十五条の規定　令和七年四月一日

the provisions in amending and and , the provisions deleting the heading of and adding a heading before , the provisions amending , and the provisions adding one Article after , and the provisions of Article 8, paragraphs (1) through (4) of the Supplementary Provisions: April 1, 2026;

中ロ及び並びにの改正規定並びにの見出しを削り、の前に見出しを付する改正規定、の改正規定及びの次に一条を加える改正規定並びに附則第八条第一項から第四項までの規定　令和八年四月一日

the provisions in amending (limited to the part replacing "June 30, 2024" with "March 31, 2026" and "2023" with "2025"): the date of enforcement of the provisions prescribed in the proviso to the Supplementary Provisions of the ;

中の改正規定（「令和六年六月三十日」を「令和八年三月三十一日」に、「令和五年分」を「令和七年分」に改める部分に限る。）　ただし書に規定する規定の施行の日

the provisions in amending and , the provisions amending and , and the provisions of Article 4, paragraph (5) and Article 18, paragraph (3) of the Supplementary Provisions: the date of enforcement of the ;

中及びの改正規定並びに及びの改正規定並びに附則第四条第五項及び第十八条第三項の規定　の施行の日

the provisions in amending (excluding the part replacing "June 30, 2024" with "March 31, 2026" and "2023" with "2025") and the provisions of Article 28, paragraph (2) of the Supplementary Provisions: the date of enforcement of the ;

中の改正規定（「令和六年六月三十日」を「令和八年三月三十一日」に、「令和五年分」を「令和七年分」に改める部分を除く。）及び附則第二十八条第二項の規定　の施行の日

the provisions in adding two paragraphs to (limited to the part pertaining to ) and the provisions amending : 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。）及びの改正規定　の施行の日

the provisions in amending (limited to the part replacing "Act on Advancement of Integration and Streamlining of Distribution Business" with "Act on Improving the Efficiency of Distribution of Goods", replacing "; hereinafter in referred to as the "Distribution Operations Integration and Efficiency Promotion Act"), " with "), ", and replacing "" with ""): the date of enforcement of the ;

中の改正規定（「流通業務の総合化及び効率化の促進に関する法律」を「物資の流通の効率化に関する法律」に、「。以下において「流通業務総合効率化促進法」という。）」を「）」に、「」を「」に改める部分に限る。）　流通業務の施行の日

the provisions of (excluding the amending provisions set forth in item (iv) and the following item) and of Article 8, paragraph (5), Article 10 and of the Supplementary Provisions: the date of enforcement of the ;

（第四号及び次号に掲げる改正規定を除く。）並びに附則第八条第五項、第十条及びの規定　の施行の日

the provisions in amending and , the provisions amending and , and the provisions of and of the Supplementary Provisions: January 1 of the year following the year that includes the date of enforcement of the provisions set forth in the preceding item.

中及びの改正規定並びに及びの改正規定並びに及びの規定　前号に掲げる規定の施行の日の属する年の翌年の一月一日

Supplementary Provisions, Article 2Transitional Measures concerning Secondary Tax Liability

第二条（第二次納税義務に関する経過措置）

The provisions of Article 11-9 of the Local Tax Act as amended by the provisions of (hereinafter referred to as the "New Act") apply to local government levies evaded or refunded by deception or other wrongful acts on or after the date of enforcement of the provisions set forth in item (ii) of the preceding Article (hereinafter referred to as the "Item 2 Effective Date").

の規定による改正後の地方税法（以下「新法」という。）第十一条の九の規定は、前条第二号に掲げる規定の施行の日（以下「二号施行日」という。）以後に偽りその他不正の行為により免れ、又は還付を受けた地方団体の徴収金について適用する。

Supplementary Provisions, Article 3Transitional Measures concerning Provisional Seizure for Preservation

第三条（保全差押えに関する経過措置）

The provisions of Article 16-4, paragraph (4) of the New Act apply to a determination under paragraph (1) of that Article made on or after the Item 2 Effective Date, and the provisions then in force continue to govern a determination under prior to amendment by the provisions of (referred to as the "Former Act" in Articles 20 and 29 of the Supplementary Provisions) made before the Item 2 Effective Date.

新法第十六条の四第四項の規定は、二号施行日以後にされる同条第一項の規定による決定について適用し、二号施行日前にされたの規定による改正前の地方税法（附則第二十条及び第二十九条において「旧法」という。）の規定による決定については、なお従前の例による。

Supplementary Provisions, Article 4Transitional Measures Concerning Prefectural Inhabitant Tax

第四条（道府県民税に関する経過措置）

The provisions of Article 71-15, paragraphs (1) and (2) of the New Act apply to the interest levy of prefectural inhabitant tax for which the deadline for filing the remittance return prescribed in Article 71-11, paragraph (1) of the Local Tax Act falls on or after the Item 2 Effective Date, and the provisions then in force continue to govern the interest levy of prefectural inhabitant tax for which that deadline for filing fell before the Item 2 Effective Date.

新法第七十一条の十五第一項及び第二項の規定は、二号施行日以後に地方税法第七十一条の十一第一項に規定する納入申告書の提出期限が到来する道府県民税の利子割について適用し、二号施行日前に当該提出期限が到来した道府県民税の利子割については、なお従前の例による。

The provisions of Article 71-36, paragraphs (1) and (2) of the New Act apply to the dividend levy of prefectural inhabitant tax for which the deadline for filing the remittance return prescribed in Article 71-31, paragraph (2) of the Local Tax Act falls on or after the Item 2 Effective Date, and the provisions then in force continue to govern the dividend levy of prefectural inhabitant tax for which that deadline for filing fell before the Item 2 Effective Date.

新法第七十一条の三十六第一項及び第二項の規定は、二号施行日以後に地方税法第七十一条の三十一第二項に規定する納入申告書の提出期限が到来する道府県民税の配当割について適用し、二号施行日前に当該提出期限が到来した道府県民税の配当割については、なお従前の例による。

The provisions of Article 71-56, paragraphs (1) and (2) of the New Act apply to the share transfer income levy of prefectural inhabitant tax for which the deadline for filing the remittance return prescribed in Article 71-51, paragraph (2) of the Local Tax Act falls on or after the Item 2 Effective Date, and the provisions then in force continue to govern the share transfer income levy of prefectural inhabitant tax for which that deadline for filing fell before the Item 2 Effective Date.

新法第七十一条の五十六第一項及び第二項の規定は、二号施行日以後に地方税法第七十一条の五十一第二項に規定する納入申告書の提出期限が到来する道府県民税の株式等譲渡所得割について適用し、二号施行日前に当該提出期限が到来した道府県民税の株式等譲渡所得割については、なお従前の例による。

Except where otherwise provided, the provisions of the New Act concerning corporate prefectural inhabitant tax apply to corporate prefectural inhabitant tax for business years beginning on or after the date of enforcement of this Act (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern corporate prefectural inhabitant tax for business years that began before the Effective Date.

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、この法律の施行の日（以下「施行日」という。）以後に開始する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については、なお従前の例による。

The provisions of Article 23, paragraph (1) of the New Act (limited to the part pertaining to item (iv)) and of Article 8, paragraph (13) of the Supplementary Provisions of the New Act (limited to the part pertaining to the provisions of that item) and paragraph (14) of that Article (limited to the part pertaining to the provisions of that item) 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 (vi) of the Supplementary Provisions (referred to as the "Item 6 Effective Date" in Article 18, paragraph (3) of the Supplementary Provisions).

新法第二十三条第一項（第四号に係る部分に限る。）並びに（同号の規定に係る部分に限る。）及び第十四項（同号の規定に係る部分に限る。）の規定は、附則第一条第六号に掲げる規定の施行の日（附則第十八条第三項において「六号施行日」という。）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 53, paragraphs (23), (26) and (27) of the New Act and of Article 8, paragraph (21) of the Supplementary Provisions of the New Act (limited to the part pertaining to the provisions of Article 53, paragraph (27) of the New Act) apply to corporate prefectural inhabitant tax for business years ending on or after the Effective Date, and the provisions then in force continue to govern corporate prefectural inhabitant tax for business years that ended before the Effective Date.

新法第五十三条第二十三項、第二十六項及び第二十七項並びに新法附則第八条第二十一項（新法第五十三条第二十七項の規定に係る部分に限る。）の規定は、施行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し、施行日前に終了した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。

Supplementary Provisions, Article 6Transitional Measures Concerning Enterprise Tax

第六条（事業税に関する経過措置）

Except where otherwise provided, the provisions of the New Act concerning 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.

別段の定めがあるものを除き、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。

The provisions of Article 72-23, paragraph (2) of the New Act apply to corporate enterprise tax for business years ending on or after the Effective Date, and the provisions then in force continue to govern corporate enterprise tax for business years that ended before the Effective Date.

新法第七十二条の二十三第二項の規定は、施行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、施行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 72-47, paragraphs (1) and (2) of the New Act apply to corporate enterprise tax for which the deadline for filing the return prescribed in Article 72-32, paragraph (1) of the Local Tax Act falls on or after the Item 2 Effective Date, and the provisions then in force continue to govern corporate enterprise tax for which that deadline for filing fell before the Item 2 Effective Date.

新法第七十二条の四十七第一項及び第二項の規定は、二号施行日以後に地方税法第七十二条の三十二第一項に規定する申告書の提出期限が到来する法人の事業税について適用し、二号施行日前に当該提出期限が到来した法人の事業税については、なお従前の例による。

Supplementary Provisions, Article 7

第七条

The provisions of Article 8-3-3 and Article 9, paragraph (14) of the Supplementary Provisions of the Local Tax Act as amended by the provisions of (referred to as the "2025 New Act" in the following paragraph and Article 15 of the Supplementary Provisions) 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 (hereinafter in this Article and Article 15 of the Supplementary Provisions referred to as the "Item 3 Effective Date"), and the provisions then in force continue to govern corporate enterprise tax for business years that began before the Item 3 Effective Date.

の規定による改正後の地方税法（次項及び附則第十五条において「七年新法」という。）附則第八条の三の三及び第九条第十四項の規定は、附則第一条第三号に掲げる規定の施行の日（以下この条及び附則第十五条において「三号施行日」という。）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、三号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。

With regard to the application of Article 8-3-3, paragraph (1) of the Supplementary Provisions of the 2025 New Act to the enterprise tax for the first business year beginning on or after the Item 3 Effective Date (hereinafter in this paragraph referred to as the "first business year") (excluding enterprise tax on the business conducted by a corporation that fell under the corporations listed in prior to amendment by the provisions of with respect to the enterprise tax for the business year preceding the business year that includes the Date of Promulgation of this Act (hereinafter in this paragraph referred to as the "Date of Promulgation"), that was determined, on the basis of its status as of the day before the Date of Promulgation, to have an amount of stated capital or capital contributions of 100,000,000 yen or less, and that fell under the corporations listed in (b) of with respect to the enterprise tax for each business year ending during the period from the Date of Promulgation to the day before the start date of the first business year), the phrase "previous business year" in that paragraph is deemed to be replaced with "any business year ending during the period from the day before the start date of the business year that includes the to the day before the start date of the first business year prescribed in Article 7, paragraph (2) of the Supplementary Provisions of that Act".

三号施行日以後最初に開始する事業年度（以下この項において「最初事業年度」という。）の事業税（この法律の公布の日（以下この項において「公布日」という。）を含む事業年度の前事業年度の事業税についての規定による改正前のイに掲げる法人に該当したものであって、公布日の前日の現況により資本金の額又は出資金の額が一億円以下であると判定され、かつ、公布日から最初事業年度の開始の日の前日までの間に終了した各事業年度分の事業税についてロに掲げる法人に該当したものの行う事業に対する事業税を除く。）に係る七年新法附則第八条の三の三第一項の規定の適用については、同項中「前事業年度」とあるのは、「の公布の日を含む事業年度の開始の日の前日から同法附則第七条第二項に規定する最初事業年度の開始の日の前日までの間に終了したいずれかの事業年度分」とする。

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