附 則
Supplementary Provisions
第一条（施行期日）
Supplementary Provisions, Article 1Effective Date
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 Article 1 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 Article 17-6, paragraph (3), item (ii), Article 50-7, paragraph (1), Article 71-51, paragraph (3) and Article 328-7, paragraph (1) of that Act, the provisions amending the chapter title of Chapter VII of that Act, the provisions amending Articles 748 through 756 of that Act, the provisions amending Article 4-4, paragraphs (1) and (3) of the Supplementary Provisions of that Act, 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;
the provisions of Article 1 amending the table of contents of the Local Tax Act (limited to the part amending "Article 13-3" to "Article 13-4"), the provisions adding one Article after Article 13-3 in Chapter I, Section 6 of that Act, the provisions of Article 6, and the provisions of Article 19, paragraphs (2) through (5) and Articles 24 through 28 of the Supplementary Provisions: January 4, 2022;
第一条中地方税法の目次の改正規定（「第十三条の三」を「第十三条の四」に改める部分に限る。）及び同法第一章第六節中第十三条の三の次に一条を加える改正規定並びに第六条並びに附則第十九条第二項から第五項まで及び第二十四条から第二十八条までの規定 令和四年一月四日
the provisions of Article 2 amending Article 72-2, paragraph (1), item (iii), Article 72-24-7, paragraphs (2) and (3), Article 72-41, paragraph (1), item (ii), Article 72-48, paragraph (3), item (ii) and paragraph (9), and Article 701-34, paragraph (3), item (xvi) of the Local Tax Act, the provisions amending Article 9, paragraph (21) of the Supplementary Provisions of that Act and the provisions adding one paragraph to Article 9 of the Supplementary Provisions of that Act, the provisions of Article 3, and the provisions of Articles 6, 7 and 16 of the Supplementary Provisions: April 1, 2022;
the provisions of Article 2 deleting Article 64 of the Supplementary Provisions of the Local Tax Act, the provisions amending Article 64-2 of the Supplementary Provisions of that Act, the provisions making Article 64-2 of the Supplementary Provisions of that Act Article 64 of the Supplementary Provisions of that Act, the provisions amending Article 64-3 of the Supplementary Provisions of that Act, the provisions making Article 64-3 of the Supplementary Provisions of that Act Article 64-2 of the Supplementary Provisions of that Act, the provisions amending Article 65, paragraph (1) and Article 73 of the Supplementary Provisions of that Act, and the provisions of Article 13 of the Supplementary Provisions: April 1, 2023;
第二条中地方税法附則第六十四条を削る改正規定、同法附則第六十四条の二の改正規定、同条を同法附則第六十四条とする改正規定、同法附則第六十四条の三の改正規定、同条を同法附則第六十四条の二とする改正規定並びに同法附則第六十五条第一項及び第七十三条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 Article 2 (excluding the provisions listed in the preceding two items) and the provisions of Articles 4 and 11 of the Supplementary Provisions: January 1, 2024;
the provisions of Article 1 amending Article 349-3, paragraph (18) of the Local Tax Act and the provisions adding two paragraphs to Article 11 of the Supplementary Provisions of that Act (limited to the part relating to paragraph (18)): the date of enforcement of the Act Partially Amending the Act on Treatment of Debt, etc. of JNR Settlement Corporation, etc. (Act No. 17 of 2021);
第一条中地方税法第三百四十九条の三第十八項の改正規定及び同法附則第十一条に二項を加える改正規定（第十八項に係る部分に限る。） 日本国有鉄道清算事業団の債務等の処理に関する法律等の一部を改正する法律（令和三年法律第十七号）の施行の日
the provisions of Article 1 amending Article 11, paragraph (15) of the Supplementary Provisions of the Local Tax Act (limited to the part amending "Article 2, paragraph (11), item (vii)" to "Article 2, paragraph (10), item (vii)"), the provisions amending Article 64 of the Supplementary Provisions of that Act, the provisions amending Article 65 of the Supplementary Provisions of that Act (excluding the part amending "the preceding two Articles" to "Articles 63 and 64 of the Supplementary Provisions" in paragraph (1) of that Article), the provisions amending Article 66, paragraphs (1) through (3), Article 68, Article 69, Article 72, paragraph (2) and Articles 73 through 75 of the Supplementary Provisions of that Act, and the provisions of Article 12, paragraphs (9) and (10) of the Supplementary Provisions: the date of enforcement of the provisions listed in Article 1, item (ii) of the Supplementary Provisions of the Act Partially Amending the Act on Strengthening Industrial Competitiveness, etc., and Other Matters (Act No. 70 of 2021);
the provisions of Article 1 amending Article 23, paragraph (1), items (iv) and (iv)-3 and Article 292, paragraph (1), items (iv) and (iv)-3 of the Local Tax Act, the provisions amending Article 8, paragraph (15) of the Supplementary Provisions of that Act, the provisions making Article 8, paragraph (17) of the Supplementary Provisions of that Act paragraph (21) of that Article and adding four paragraphs after paragraph (16) of that Article, 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 Act Partially Amending the Act on Strengthening Industrial Competitiveness, etc., and Other Matters (Act No. 70 of 2021);
the provisions of Article 1 amending Article 15, paragraph (12) of the Supplementary Provisions of the Local Tax Act (excluding the part amending "fiscal 2020" to "fiscal 2023" and the part making that paragraph paragraph (9) of that Article), and the provisions of Article 12, paragraphs (3) and (4) of the Supplementary Provisions: the date of enforcement of the provisions listed in Article 1, item (ii) of the Supplementary Provisions of the Act Partially Amending the Marine Transportation Act, etc. for Strengthening the Foundation of the Maritime Industry (Act No. 43 of 2021);
the provisions of Article 1 adding two paragraphs to Article 15 of the Supplementary Provisions of the Local Tax Act (limited to the part relating to paragraph (46)): the date of enforcement of the Act Partially Amending the Act on Countermeasures against Flood Damage of Specified Rivers Running Across Cities, etc. (Act No. 31 of 2021);
第一条中地方税法附則第十五条に二項を加える改正規定（第四十六項に係る部分に限る。） 特定都市河川浸水被害対策法等の一部を改正する法律（令和三年法律第三十一号）の施行の日
the provisions of Article 1 amending Article 10, paragraph (5) of the Supplementary Provisions of the Local Tax Act, and the provisions of Article 8, paragraph (2) of the Supplementary Provisions: the date of enforcement of the provisions listed in Article 1, item (iii) of the Supplementary Provisions of the Act Partially Amending the Act on Advancement of Proper Condominium Management and the Act on Facilitation of Reconstruction, etc. of Condominiums (Act No. 62 of 2020).
第一条中地方税法附則第十条第五項の改正規定及び附則第八条第二項の規定 マンションの管理の適正化の推進に関する法律及びマンションの建替え等の円滑化に関する法律の一部を改正する法律（令和二年法律第六十二号）附則第一条第三号に掲げる規定の施行の日
第二条（賦課決定の期間制限の特例に関する経過措置）
Supplementary Provisions, Article 2Transitional Measures Concerning Special Provisions for the Time Limit for Assessment Determinations
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 Article 1 (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.
第三条（道府県民税に関する経過措置）
Supplementary Provisions, Article 3Transitional Measures Concerning Prefectural Inhabitant Tax
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 Article 45-3-2, paragraph (4) of the Local Tax Act prior to amendment by the provisions of Article 1 (hereinafter referred to as the "Former Act"), of matters to be stated in the return prescribed in that paragraph, 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、施行日前に行った第一条の規定による改正前の地方税法（以下「旧法」という。）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 Article 45-3-2, paragraph (4) of the New Act 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 Article 45-3-2, paragraph (4) of the Former Act of the matters to be stated in the return prescribed in Article 45-3-3, paragraph (4) 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、施行日前に行った旧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旧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 Article 50-7, paragraph (1) 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旧法第五十条の七第一項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 Article 7 of the Act Partially Amending the Income Tax Act, etc. (Act No. 11 of 2021; hereinafter referred to as the "Income Tax Act Amendment Act" in this paragraph) that are made on or after January 1, 2022, and the provisions then in force continue to govern covered transfers, etc. prescribed in Article 37-11-4, paragraph (2) of the Act on Special Measures Concerning Taxation prior to amendment by Article 7 of the Income Tax Act Amendment Act 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所得税法等の一部を改正する法律（令和三年法律第十一号。以下この項において「所得税法等改正法」という。）第七条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、同日前に行われた所得税法等改正法第七条の規定による改正前の租税特別措置法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.
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 Article 8, paragraph (17) (limited to the part relating to the provisions of that item) and paragraph (19) (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。）並びに附則第八条第十七項（同号の規定に係る部分に限る。）及び第十九項（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 Article 68-15-7 of the New Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) and Article 8, paragraph (18) (limited to the part relating to the provisions of that item) and paragraph (20) (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 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.
新法第二十三条第一項第四号の三（新租税特別措置法第六十八条の十五の七の規定に係る部分に限る。以下この項において同じ。）並びに附則第八条第十八項（同号の規定に係る部分に限る。）及び第二十項（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連結事業年度分の法人の道府県民税について適用する。
第四条
Supplementary Provisions, Article 4
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。
第五条（事業税に関する経過措置）
Supplementary Provisions, Article 5Transitional Measures Concerning Enterprise Tax
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.
第六条
Supplementary Provisions, Article 6
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.
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。
第七条
Supplementary Provisions, Article 7
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 Article 3, 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.
第三条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。
定義第四十五条の三の二第五項・この款の中だけ
電子情報処理組織を使用する方法その他の情報通信の技術を利用する方法であつて総務省令で定めるもの
わかりやすく言うと
電子情報処理組織を使う方法その他の情報通信の技術を利用する方法のうち、総務省令で定めるもののことです。
略称規定附則第二条第一項
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。
わかりやすく言うと
令和三年法律第七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
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…
わかりやすく言うと
この附則が属する改正法（令和三年法律第七号）が施行される日のことです。
略称規定附則第三条第一項
…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、施行日前に行った第一条の規定による改正前の地方税法（以下「旧法」という。）第四十五条の三の二第…
わかりやすく言うと
令和三年法律第七号の第一条によって改正される前の地方税法のことです。
略称規定附則第三条第三項・この項の中だけ
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…
わかりやすく言うと
所得税法第百九十九条により、支払者が所得税を徴収して納付すべき退職手当等のことです（地方税法第五十条の二）。
略称規定附則第三条第四項・この項の中だけ
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所得税法等の一部を改正する法律（令和三年法律第十一号。以下この項において「所得税法等改正法」という。）第七条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…
わかりやすく言うと
所得税法等の一部を改正する法律（令和三年法律第十一号）を短く呼ぶ名前です。令和三年法律第七号の附則のこの項で、その第七条による改正の前と後の租税特別措置法を指すときに使われます。
略称規定附則第三条第四項
…令和四年一月一日以後に行われる所得税法等の一部を改正する法律（令和三年法律第十一号。以下この項において「所得税法等改正法」という。）第七条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。）…
わかりやすく言うと
所得税法等の一部を改正する法律（令和三年法律第十一号）の第七条によって改正された後の租税特別措置法のことです。
略称規定附則第六条第一項・この規定及び附則第六条第二項及び附則第十六条の中だけ
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…
わかりやすく言うと
令和三年法律第七号の附則第一条第三号に掲げる規定（令和四年四月一日に施行）による改正後の地方税法のことです。