附 則
Supplementary Provisions
第一条(施行期日)
Supplementary Provisions, Article 1Effective Date
This Act comes into effect as of April 1, 2015; 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、平成二十七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 Article 3 amending Article 1, item (ii) of the Supplementary Provisions 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. (limited to the part replacing "April 1, 2015" with "April 1, 2017"), and the provisions of Article 4 amending Article 1, items (iv) and (vi) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc., the provisions amending Article 13, paragraph (2) of the Supplementary Provisions of that Act, and the provisions making paragraph (3) of that Article paragraph (4) and adding one paragraph after paragraph (2) of that Article: the date of promulgation
第三条中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附則第一条第二号の改正規定(「平成二十七年四月一日」を「平成二十九年四月一日」に改める部分に限る。)並びに第四条中地方税法等の一部を改正する法律附則第一条第四号及び第六号の改正規定、同法附則第十三条第二項の改正規定並びに同条第三項を同条第四項とし、同条第二項の次に一項を加える改正規定 公布の日
the provisions of Article 1 amending Article 32 of the Supplementary Provisions of the Local Tax Act (limited to the part pertaining to paragraph (2) of that Article) and the provisions of Article 21, paragraph (2) of the Supplementary Provisions: May 29, 2015
第一条中地方税法附則第三十二条の改正規定(同条第二項に係る部分に限る。)及び附則第二十一条第二項の規定 平成二十七年五月二十九日
the provisions of Article 1 amending Article 23, paragraph (1), item (iv) of the Local Tax Act (limited to the part replacing "Article 42, paragraph (2)" with "Article 41-22, paragraph (2)"), the provisions adding one paragraph to Article 72-49-6 of that Act, the provisions adding one paragraph to Article 72-63-2 of that Act, the provisions adding one paragraph to Article 144-38-2 of that Act, the provisions amending Article 292, paragraph (1), item (iv) of that Act (limited to the part replacing "Article 42, paragraph (2)" with "Article 41-22, paragraph (2)"), and the provisions adding one paragraph to Article 396-2 of that Act, and the provisions of Article 5 of the Supplementary Provisions: July 1, 2015
第一条中地方税法第二十三条第一項第四号の改正規定(「第四十二条第二項」を「第四十一条の二十二第二項」に改める部分に限る。)、同法第七十二条の四十九の六に一項を加える改正規定、同法第七十二条の六十三の二に一項を加える改正規定、同法第百四十四条の三十八の二に一項を加える改正規定、同法第二百九十二条第一項第四号の改正規定(「第四十二条第二項」を「第四十一条の二十二第二項」に改める部分に限る。)及び同法第三百九十六条の二に一項を加える改正規定並びに附則第五条の規定 平成二十七年七月一日
the provisions of Article 1 amending Article 72-78, paragraph (1), Article 72-79, Article 72-80, paragraph (1), Article 72-80-2, paragraph (1), Article 72-84, paragraph (1), item (ii) and paragraph (2), Article 72-94, Article 321-7-2, paragraph (1), and Article 706, paragraph (2) of the Local Tax Act, and the provisions amending Article 9-3-2, paragraph (1) of the Supplementary Provisions of that Act, and the provisions of Article 3 amending Article 5, paragraph (1) of the Supplementary Provisions 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., the provisions amending Article 8 of the Supplementary Provisions of that Act (limited to the part adding "specified taxable purchases and" after "and"), the provisions amending Article 10, paragraph (2) of the Supplementary Provisions of that Act (limited to the part replacing "means" with "and specified taxable purchases means"), the provisions amending items (i), (iii) and (iv) of paragraph (3) of that Article, the provisions amending item (v) of that paragraph (limited to the part replacing "or that taxable transfer, etc. of assets" with "and specified taxable purchases and these" and the part adding "and specified taxable purchases" after "taxable purchases"), the provisions amending Article 11, paragraph (1), item (i), (c) of the Supplementary Provisions of that Act (limited to the part adding "and specified taxable purchases" after "made taxable transfers, etc. of assets"), the provisions amending item (ii), (a) of that paragraph, the provisions amending item (ii), (b) of that paragraph (limited to the part replacing "the provisions of Article 14, paragraph (3) or" with "the provisions of Article 14, paragraph (3),", the part replacing "or the provisions of Cabinet Order based on the provisions of Article 19 of the Supplementary Provisions of the Consumption Tax Act Amendment Act under which the provisions then in force are to continue to govern" with "the provisions of Cabinet Order based on those provisions, the provisions of Article 16-2 of the Supplementary Provisions of the Consumption Tax Act Amendment Act, or the provisions of Cabinet Order based on the provisions of Article 19 of the Supplementary Provisions of the Consumption Tax Act Amendment Act under which the provisions then in force are to continue to govern", and the part replacing "through (c)" with "through (d)"), and the provisions amending item (ii), (c) of that paragraph (limited to the part adding "or specified taxable purchases" after "made taxable purchases" and the part replacing "through (c)" with "through (d)"), and the provisions of Article 10 of the Supplementary Provisions: October 1, 2015
第一条中地方税法第七十二条の七十八第一項、第七十二条の七十九、第七十二条の八十第一項、第七十二条の八十の二第一項、第七十二条の八十四第一項第二号及び第二項、第七十二条の九十四、第三百二十一条の七の二第一項並びに第七百六条第二項の改正規定並びに同法附則第九条の三の二第一項の改正規定並びに第三条中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附則第五条第一項の改正規定、同法附則第八条の改正規定(「及び」の下に「特定課税仕入れ並びに」を加える部分に限る。)、同法附則第十条第二項の改正規定(「をいう」を「及び特定課税仕入れをいう」に改める部分に限る。)、同条第三項第一号、第三号及び第四号の改正規定、同項第五号の改正規定(「又は当該課税資産の譲渡等」を「及び特定課税仕入れ並びにこれら」に改める部分及び「課税仕入れ」の下に「及び特定課税仕入れ」を加える部分に限る。)、同法附則第十一条第一項第一号ハの改正規定(「行った課税資産の譲渡等」の下に「及び特定課税仕入れ」を加える部分に限る。)、同項第二号イの改正規定、同号ロの改正規定(「第十四条第三項の規定若しくは」を「第十四条第三項の規定、」に改める部分、「若しくは消費税法改正法附則第十九条の規定に基づく政令の規定によりなお従前の例による」を「に基づく政令の規定、消費税法改正法附則第十六条の二の規定若しくは消費税法改正法附則第十九条の規定に基づく政令の規定によりなお従前の例による」に改める部分及び「ハまで」を「ニまで」に改める部分に限る。)並びに同号ハの改正規定(「行った課税仕入れ」の下に「若しくは特定課税仕入れ」を加える部分及び「ハまで」を「ニまで」に改める部分に限る。)並びに附則第十条の規定 平成二十七年十月一日
the provisions of Article 1 amending Article 32, paragraph (2), Article 45-3-3, paragraph (4), Article 71-31, paragraph (1), Article 313, paragraph (2) and Article 317-3-3, paragraph (4) of the Local Tax Act, and the provisions amending Article 5, paragraphs (1) and (3) of the Supplementary Provisions of that Act, the provisions adding one Article after Article 33-2 of the Supplementary Provisions of that Act, and the provisions adding one Article after Article 35-3-2 of the Supplementary Provisions of that Act, and the provisions of Article 6, paragraphs (2) and (4) and Article 15, paragraph (2) of the Supplementary Provisions: January 1, 2016
the provisions of Article 2 (excluding the amending provisions set forth in the following item through item (ix)-2 and items (xiv) through (xvi)), the following Article, and Article 7, paragraphs (3) and (5), Article 9 (excluding paragraphs (2) and (4) through (6)), Article 12, Article 16, paragraphs (4) and (6), Article 20 and Article 28 of the Supplementary Provisions: April 1, 2016
第二条(次号から第九号の二まで及び第十四号から第十六号までに掲げる改正規定を除く。)並びに次条並びに附則第七条第三項及び第五項、第九条(第二項及び第四項から第六項までを除く。)、第十二条、第十六条第四項及び第六項、第二十条並びに第二十八条の規定 平成二十八年四月一日
the provisions of Article 2 amending Article 5-4, paragraph (1), item (ii), (c), paragraph (6), item (ii), (c) and paragraph (12), Article 33-2-2, paragraph (1), Article 35-2, paragraphs (2) and (6), Article 35-2-2, paragraphs (2) and (6), and Article 35-2-3, paragraph (2) of the Supplementary Provisions of the Local Tax Act, the provisions making Article 35-3-3 of the Supplementary Provisions of that Act Article 35-3-4 of the Supplementary Provisions of that Act and adding one Article after Article 35-3-2 of the Supplementary Provisions of that Act, and the provisions of Article 7, paragraph (1) and Article 16, paragraph (1) of the Supplementary Provisions: January 1, 2017
Omitted
略
the provisions of Article 2 adding one Article after Article 44 of the Local Tax Act, the provisions adding two Articles after Article 72-57 of that Act, and the provisions adding two Articles after Article 321-7-11 of that Act, and the provisions of Article 7, paragraph (2), Article 9, paragraphs (4) and (5), and Article 16, paragraphs (2) and (3) of the Supplementary Provisions: January 1, 2018
the provisions of Article 2 amending Article 53, paragraphs (5), (7), (9), (10), (12), (13), (15) and (16), Article 72-23, paragraph (4), and Article 321-8, paragraphs (5), (7), (9), (10), (12), (13), (15) and (16) of the Local Tax Act, and the provisions amending Article 48 of the Supplementary Provisions of that Act (limited to the part replacing "business year within the preceding nine years" with "business year within the preceding 10 years"), and the provisions of Article 7, paragraph (4), Article 9, paragraph (2) and Article 16, paragraph (5) of the Supplementary Provisions: April 1, 2018
the provisions of Article 1 amending Article 349-3-2, paragraph (1) of the Local Tax Act and the provisions of Article 17, paragraph (3) of the Supplementary Provisions: the date prescribed in the proviso to paragraph (1) of the Supplementary Provisions of the Act on Special Measures for the Promotion of Measures against Vacant Houses, etc. (Act No. 127 of 2014)
第一条中地方税法第三百四十九条の三の二第一項の改正規定及び附則第十七条第三項の規定 空家等対策の推進に関する特別措置法(平成二十六年法律第百二十七号)附則第一項ただし書に規定する日
the provisions of Article 1 amending Article 73-4, paragraph (1), item (xxx) and Article 348, paragraph (2), item (xxx) of the Local Tax Act, and the provisions amending Article 15, paragraph (37) of the Supplementary Provisions of that Act, and the provisions of Article 17, paragraph (9) of the Supplementary Provisions: the date of enforcement of the Act Partially Amending the Flood Control Act, etc. (Act No. 22 of 2015)
第一条中地方税法第七十三条の四第一項第三十号及び第三百四十八条第二項第三十号の改正規定並びに同法附則第十五条第三十七項の改正規定並びに附則第十七条第九項の規定 水防法等の一部を改正する法律(平成二十七年法律第二十二号)の施行の日
the provisions of Article 1 amending Article 348, paragraph (5) of the Local Tax Act and the provisions amending Article 15-2, paragraph (2) of the Supplementary Provisions of that Act (limited to the part replacing "Article 12, paragraph (1), item (iii)" with "Article 13, paragraph (1), item (iii)"): the date of enforcement of the Act Partially Amending the Act on Revitalization and Rehabilitation of Local Public Transportation Systems and the Act on the Japan Railway Construction, Transport and Technology Agency, Independent Administrative Agency (Act No. 28 of 2015)
第一条中地方税法第三百四十八条第五項の改正規定及び同法附則第十五条の二第二項の改正規定(「第十二条第一項第三号」を「第十三条第一項第三号」に改める部分に限る。) 地域公共交通の活性化及び再生に関する法律及び独立行政法人鉄道建設・運輸施設整備支援機構法の一部を改正する法律(平成二十七年法律第二十八号)の施行の日
the provisions of Article 1 amending Article 23, paragraph (1), item (iv) of the Local Tax Act (limited to the part replacing ", Article 42-12-4" with " (excluding paragraphs (1), (3), (4) and (7)), Article 42-12-2, Article 42-12-4"), the provisions amending Article 292, paragraph (1), item (iv) of that Act (limited to the part replacing ", Article 42-12-4" with " (excluding paragraphs (1), (3), (4) and (7)), Article 42-12-2, Article 42-12-4"), the provisions making Article 8, paragraph (3) of the Supplementary Provisions of that Act paragraph (2) of that Article and adding two paragraphs after that paragraph, and the provisions amending paragraphs (5) and (6) of that Article, and the provisions of Article 6, paragraph (8) and Article 15, paragraph (7) of the Supplementary Provisions: the date of enforcement of the Act Partially Amending the Local Revitalization Act (Act No. 49 of 2015)
第一条中地方税法第二十三条第一項第四号の改正規定(「、第四十二条の十二の四」を「(第一項、第三項、第四項及び第七項を除く。)、第四十二条の十二の二、第四十二条の十二の四」に改める部分に限る。)及び同法第二百九十二条第一項第四号の改正規定(「、第四十二条の十二の四」を「(第一項、第三項、第四項及び第七項を除く。)、第四十二条の十二の二、第四十二条の十二の四」に改める部分に限る。)並びに同法附則第八条第三項を同条第二項とし、同項の次に二項を加える改正規定並びに同条第五項及び第六項の改正規定並びに附則第六条第八項及び第十五条第七項の規定 地域再生法の一部を改正する法律(平成二十七年法律第四十九号)の施行の日
the provisions of Article 2 amending Article 586, paragraph (2), item (v)-2 and Article 701-34, paragraph (3), item (ix) of the Local Tax Act: the date of enforcement of the provisions set forth in Article 1, item (vi) of the Supplementary Provisions of the Act on the Arrangement, etc. of Related Acts to Promote Comprehensive Securing of Medical and Long-Term Care in Communities (Act No. 83 of 2014)
第二条中地方税法第五百八十六条第二項第五号の二及び第七百一条の三十四第三項第九号の改正規定 地域における医療及び介護の総合的な確保を推進するための関係法律の整備等に関する法律(平成二十六年法律第八十三号)附則第一条第六号に掲げる規定の施行の日
the provisions of Article 2 adding one paragraph to Article 9 of the Supplementary Provisions of the Local Tax Act and the provisions of Article 9, paragraph (6) of the Supplementary Provisions: the date of enforcement of the Act Partially Amending the Electricity Business Act, etc. (Act No. 72 of 2014)
第二条中地方税法附則第九条に一項を加える改正規定及び附則第九条第六項の規定 電気事業法等の一部を改正する法律(平成二十六年法律第七十二号)の施行の日
the provisions of Article 2 amending Article 586, paragraph (2), item (ii), (d) of the Local Tax Act, and the provisions amending Article 12-2-2, paragraph (2), item (iii), Article 12-3, paragraph (1) and Article 30, paragraph (1) of the Supplementary Provisions of that Act: the date of enforcement of the Act Partially Amending the Air Pollution Control Act (Act No. 41 of 2015)
第二条中地方税法第五百八十六条第二項第二号ニの改正規定並びに同法附則第十二条の二の二第二項第三号、第十二条の三第一項及び第三十条第一項の改正規定 大気汚染防止法の一部を改正する法律(平成二十七年法律第四十一号)の施行の日
第二条(徴収猶予、職権による換価の猶予及び申請による換価の猶予に関する経過措置)
Supplementary Provisions, Article 2Transitional Measures Concerning Deferral of Collection, Ex Officio Deferral of Realization, and Deferral of Realization upon Application
The provisions of Articles 15 through 15-3 of the Local Tax Act after amendment by the provisions set forth in Article 1, item (vi) of the Supplementary Provisions (hereinafter referred to as the "2016 New Act") and Article 16 of the 2016 New Act (limited to the part pertaining to the deferral of collection under Article 15, paragraph (1) or (2) of the 2016 New Act) apply to the deferral of collection under Article 15, paragraph (1) or (2) of the 2016 New Act applied for on or after the date of enforcement of the provisions set forth in that item, and with regard to the deferral of collection under Article 15, paragraph (1) or (2) of the Local Tax Act prior to amendment by the provisions set forth in that item (hereinafter referred to as the "2016 Former Act") applied for before that day, the provisions then in force continue to govern.
附則第一条第六号に掲げる規定による改正後の地方税法(以下「二十八年新法」という。)第十五条から第十五条の三まで及び第十六条(二十八年新法第十五条第一項又は第二項の規定による徴収の猶予に係る部分に限る。)の規定は、同号に掲げる規定の施行の日以後に申請される二十八年新法第十五条第一項又は第二項の規定による徴収の猶予について適用し、同日前に申請された同号に掲げる規定による改正前の地方税法(以下「二十八年旧法」という。)第十五条第一項又は第二項の規定による徴収の猶予については、なお従前の例による。
The provisions of Articles 15-5 through 15-5-3 of the 2016 New Act and Article 16 of the 2016 New Act (limited to the part pertaining to the deferral of realization under Article 15-5, paragraph (1) of the 2016 New Act) apply to the deferral of realization under that paragraph made on or after the date of enforcement of the provisions set forth in Article 1, item (vi) of the Supplementary Provisions, and with regard to the deferral of realization under Article 15-5, paragraph (1) of the 2016 Former Act made before that day, the provisions then in force continue to govern.
二十八年新法第十五条の五から第十五条の五の三まで及び第十六条(二十八年新法第十五条の五第一項の規定による換価の猶予に係る部分に限る。)の規定は、附則第一条第六号に掲げる規定の施行の日以後にされる同項の規定による換価の猶予について適用し、同日前にされた二十八年旧法第十五条の五第一項の規定による換価の猶予については、なお従前の例による。
The provisions of Articles 15-6 through 15-6-3 of the 2016 New Act and Article 16 of the 2016 New Act (limited to the part pertaining to the deferral of realization under Article 15-6, paragraph (1) of the 2016 New Act) apply to local government levies for which the due date for payment prescribed in that paragraph arrives on or after the date of enforcement of the provisions set forth in Article 1, item (vi) of the Supplementary Provisions.
二十八年新法第十五条の六から第十五条の六の三まで及び第十六条(二十八年新法第十五条の六第一項の規定による換価の猶予に係る部分に限る。)の規定は、附則第一条第六号に掲げる規定の施行の日以後に同項に規定する納期限が到来する地方団体の徴収金について適用する。
第三条(還付加算金に関する経過措置)
Supplementary Provisions, Article 3Transitional Measures for Interest on Refund
The provisions of Article 17-4, paragraph (1) of the Local Tax Act after amendment by the provisions of Article 1 (hereinafter referred to as the "New Act") apply to the amount to be added to an overpayment for which a decision to disburse for refund is made or which is appropriated on or after the day this Act comes into effect (hereinafter referred to as the "Effective Date"); provided, however, that where, before the Effective Date, a request for reassessment concerning income tax or an income tax return (meaning an income tax return prescribed in Article 17-4, paragraph (1), item (iii) of the New Act; the same applies hereinafter in this Article) was filed, with regard to the amount to be added to an overpayment pertaining to local taxes the amount of which to be paid or remitted decreased due to a reassessment based on that request for reassessment or an assessment determination made on the basis of the filing of that income tax return, the provisions then in force continue to govern.
第四条(不申告加算金に関する経過措置)
Supplementary Provisions, Article 4Transitional Measures Concerning Additional Charges for Failure to File
The provisions of Article 71-14, paragraph (6), Article 71-35, paragraph (7), Article 71-55, paragraph (7), Article 72-46, paragraph (6), Article 74-23, paragraph (6), Article 90, paragraph (6), Article 132, paragraph (6), Article 144-47, paragraph (6), Article 278, paragraph (6), Article 328-11, paragraph (6), Article 483, paragraph (6), Article 536, paragraph (6), Article 609, paragraph (6), Article 688, paragraph (6), Article 701-12, paragraph (6), Article 701-61, paragraph (6), Article 721, paragraph (6) and Article 733-18, paragraph (7) of the New Act apply to additional charges for failure to file pertaining to local taxes for which the deadline for filing the return or remittance return prescribed in those provisions arrives on or after the Effective Date, and with regard to additional charges for failure to file pertaining to local taxes for which those deadlines for filing arrived before the Effective Date, the provisions then in force continue to govern.
新法第七十一条の十四第六項、第七十一条の三十五第七項、第七十一条の五十五第七項、第七十二条の四十六第六項、第七十四条の二十三第六項、第九十条第六項、第百三十二条第六項、第百四十四条の四十七第六項、第二百七十八条第六項、第三百二十八条の十一第六項、第四百八十三条第六項、第五百三十六条第六項、第六百九条第六項、第六百八十八条第六項、第七百一条の十二第六項、第七百一条の六十一第六項、第七百二十一条第六項及び第七百三十三条の十八第七項の規定は、施行日以後にこれらの規定に規定する申告書又は納入申告書の提出期限が到来する地方税に係る不申告加算金について適用し、施行日前にこれらの提出期限が到来した地方税に係る不申告加算金については、なお従前の例による。
略称規定第二十条の九の三第二項・この規定以降に適用(第七十二条の四十八の二第五項及び第七十二条の五十第三項を除く)
…同項の規定にかかわらず、当該各号に掲げる期間において、その該当することを理由として同項の規定による更正の請求(第七十二条の四十八の二第五項及び第七十二条の五十第三項を除き、以下「更正の請求」という。)をすることができる。
わかりやすく言うと
申告書に書いた税額などの計算が法令に従っていなかったり誤っていたりして税額が多すぎるときなどに、地方団体の長に正しく直すよう求めることです(第二十条の九の三第一項)。第七十二条の四十八の二第五項と第七十二条の五十第三項の請求は含みません。
略称規定附則第二条第一項
附則第一条第六号に掲げる規定による改正後の地方税法(以下「二十八年新法」という。)第十五条から第十五条の三まで及び第十六条(二十八年新法第十五条第一項又は第二項の規定による徴収の猶予に係る部分に限る。)の規定は…
わかりやすく言うと
平成二十七年法律第二号のうち、平成二十八年四月一日に施行された改正規定(附則第一条第六号)による改正後の地方税法のことです。
略称規定附則第二条第一項
…同号に掲げる規定の施行の日以後に申請される二十八年新法第十五条第一項又は第二項の規定による徴収の猶予について適用し、同日前に申請された同号に掲げる規定による改正前の地方税法(以下「二十八年旧法」という。)第十五条第一項又は第二項の規定に…
わかりやすく言うと
平成二十七年法律第二号のうち、平成二十八年四月一日に施行された改正規定(附則第一条第六号)による改正の前の地方税法のことです。
略称規定附則第三条第一項
第一条の規定による改正後の地方税法(以下「新法」という。)第十七条の四第一項の規定は、この法律の施行の日(以下「施行日」という。)以後に還付のため支出を決定し、又は充当する過納金に加算すべき金額について適用する。
わかりやすく言うと
平成二十七年法律第二号の第一条によって改正された後の地方税法のことです。
略称規定附則第三条第一項
第一条の規定による改正後の地方税法(以下「新法」という。)第十七条の四第一項の規定は、この法律の施行の日(以下「施行日」という。)以後に還付のため支出を決定し、又は充当する過納金に加算すべき金額について適用する。
わかりやすく言うと
この附則が属する改正法(平成二十七年法律第二号)が施行される日のことです。