第七十三条（基準財政収入額の算定方法の特例）
Supplementary Provisions, Article 73Special Provisions on the Method of Calculating the Standard Fiscal Revenue Amount
With regard to the application of Article 14, paragraph (1) of the Local Allocation Tax Act in calculating the standard fiscal revenue amount used for calculating the amount of ordinary allocation tax to be paid to each prefecture and each municipality, during the period from fiscal year 2021 to fiscal year 2026, in that paragraph, "the ordinary taxes of the prefecture concerned" is deemed to be replaced with "the ordinary taxes of the prefecture concerned on the assumption that Article 63, paragraph (1) of the Supplementary Provisions of the Local Tax Act, Article 64 of the Supplementary Provisions of the Local Tax Act prior to amendment by Article 1 of the Act Partially Amending the Local Tax Act, etc. (Act No. 7 of 2021; hereinafter in this paragraph referred to as the "Local Tax Act Amendment Act"), for which the provisions then in force continue to govern pursuant to Article 12, paragraph (9) of the Supplementary Provisions of the Local Tax Act Amendment Act (hereinafter in this paragraph referred to as the "former Local Tax Act"), and Article 64 of the Supplementary Provisions of the Local Tax Act prior to amendment by Article 2 of the Local Tax Act Amendment Act, for which the provisions then in force continue to govern pursuant to Article 13, paragraph (1) of the Supplementary Provisions of the Local Tax Act Amendment Act (hereinafter in this paragraph referred to as the "five-year former Local Tax Act") do not apply", "the ordinary taxes of the municipality concerned" with "the ordinary taxes of the municipality concerned on the assumption that Article 63, paragraph (1) of the Supplementary Provisions of the Local Tax Act, Article 64 of the Supplementary Provisions of the former Local Tax Act, for which the provisions then in force continue to govern pursuant to Article 12, paragraph (9) of the Supplementary Provisions of the Local Tax Act Amendment Act, and Article 64 of the Supplementary Provisions of the five-year former Local Tax Act, for which the provisions then in force continue to govern pursuant to Article 13, paragraph (1) of the Supplementary Provisions of the Local Tax Act Amendment Act do not apply", and "the ordinary taxes of the designated city concerned" with "the ordinary taxes of the designated city concerned on the assumption that Article 63, paragraph (1) of the Supplementary Provisions of the Local Tax Act, Article 64 of the Supplementary Provisions of the former Local Tax Act, for which the provisions then in force continue to govern pursuant to Article 12, paragraph (9) of the Supplementary Provisions of the Local Tax Act Amendment Act, and Article 64 of the Supplementary Provisions of the five-year former Local Tax Act, for which the provisions then in force continue to govern pursuant to Article 13, paragraph (1) of the Supplementary Provisions of the Local Tax Act Amendment Act do not apply".
各道府県及び各市町村に対して交付すべき普通交付税の額の算定に用いる基準財政収入額を算定する場合における地方交付税法第十四条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「当該道府県の普通税」とあるのは「地方税法附則第六十三条第一項並びに地方税法等の一部を改正する法律（令和三年法律第七号。以下この項において「地方税法等改正法」という。）附則第十二条第九項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（以下この項において「旧地方税法」という。）附則第六十四条及び地方税法等改正法附則第十三条第一項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（以下この項において「五年旧地方税法」という。）附則第六十四条の規定の適用がないものとした場合における当該道府県の普通税」と、「当該市町村の普通税」とあるのは「地方税法附則第六十三条第一項並びに地方税法等改正法附則第十二条第九項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六十四条及び地方税法等改正法附則第十三条第一項の規定によりなお従前の例によることとされた五年旧地方税法附則第六十四条の規定の適用がないものとした場合における当該市町村の普通税」と、「当該指定市の普通税」とあるのは「地方税法附則第六十三条第一項並びに地方税法等改正法附則第十二条第九項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六十四条及び地方税法等改正法附則第十三条第一項の規定によりなお従前の例によることとされた五年旧地方税法附則第六十四条の規定の適用がないものとした場合における当該指定市の普通税」とする。