Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on April 1, 2013; 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、平成二十五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, the provisions deleting Article 45-4 of that Act, the provisions deleting Article 72-55-3 of that Act, the provisions deleting Article 317-8 of that Act, the provisions amending Articles 748 through 754 of that Act, the provisions deleting Article 755 of that Act and making Article 754-2 of that Act Article 755 of that Act, and the provisions amending Article 756 of that Act, the provisions amending Articles 3-2 and 3-2-2 and Article 3-2-4, paragraph (1) of the Supplementary Provisions of that Act, the provisions amending Article 5-4, paragraph (1), item (ii), (c) of the Supplementary Provisions of that Act (limited to the part replacing "Article 10-5" with "Article 10-5-4"), the provisions amending item (iii) of that paragraph, the provisions amending Article 5-4, paragraph (6), item (ii), (c) of the Supplementary Provisions of that Act (limited to the part replacing "Article 10-5" with "Article 10-5-4"), the provisions amending item (iii) of that paragraph and Article 5-4-2, paragraph (1), item (ii) and paragraph (5), item (ii) of the Supplementary Provisions of that Act, the provisions deleting the heading of Article 5-5 of the Supplementary Provisions of that Act and attaching a heading before that Article, the provisions amending Article 5-6 of the Supplementary Provisions of that Act, making that Article Article 5-7 of the Supplementary Provisions of that Act, and adding one Article after Article 5-5 of the Supplementary Provisions of that Act, and the provisions amending Article 12, paragraph (2), Article 34-2 and Article 44-2 of the Supplementary Provisions of that Act, and the provisions of Article 3, Article 4, paragraphs (2), (3) and (6), Article 6, paragraph (1), and Article 9, paragraphs (2), (4) and (6) of the Supplementary Provisions: January 1, 2014
第一条中地方税法の目次の改正規定、同法第四十五条の四を削る改正規定、同法第七十二条の五十五の三を削る改正規定、同法第三百十七条の八を削る改正規定、同法第七百四十八条から第七百五十四条までの改正規定、同法第七百五十五条を削り、同法第七百五十四条の二を同法第七百五十五条とする改正規定及び同法第七百五十六条の改正規定並びに同法附則第三条の二、第三条の二の二及び第三条の二の四第一項の改正規定、同法附則第五条の四第一項第二号ハの改正規定（「第十条の五」を「第十条の五の四」に改める部分に限る。）、同項第三号の改正規定、同条第六項第二号ハの改正規定（「第十条の五」を「第十条の五の四」に改める部分に限る。）、同項第三号並びに同法附則第五条の四の二第一項第二号及び第五項第二号の改正規定、同法附則第五条の五の見出しを削り、同条の前に見出しを付する改正規定、同法附則第五条の六の改正規定、同条を同法附則第五条の七とし、同法附則第五条の五の次に一条を加える改正規定並びに同法附則第十二条第二項、第三十四条の二及び第四十四条の二の改正規定並びに附則第三条、第四条第二項、第三項及び第六項、第六条第一項並びに第九条第二項、第四項及び第六項の規定 平成二十六年一月一日
the provisions of Article 1 amending Article 3-3 of the Supplementary Provisions of the Local Tax Act, the provisions amending the part of Article 5-4, paragraph (1) of the Supplementary Provisions of that Act preceding the items and item (i) of that paragraph, and Article 5-4, paragraph (6), item (i) of the Supplementary Provisions of that Act, the provisions amending Article 5-4-2 of the Supplementary Provisions of that Act (excluding the part pertaining to paragraph (1), item (ii) and paragraph (5), item (ii) of that Article), and the provisions amending Article 6, paragraph (5), Article 33-2, paragraph (7), item (iv), Article 33-3, paragraph (7), item (iv), Article 34, paragraph (6), item (iv), Article 35, paragraph (8), item (iv), Article 35-2, paragraph (10), item (iv), Article 35-3-2, Article 35-4, paragraph (5), item (iv) and Article 45 of the Supplementary Provisions of that Act, and the provisions of Article 4, paragraphs (4) and (5), Article 9, paragraphs (3) and (5), and Articles 19 and 21 of the Supplementary Provisions: January 1, 2015
the provisions of Article 2 (excluding the provisions set forth in the following item and item (v)), and the provisions of Article 5, paragraphs (1) through (4), and Articles 17, 18, 20 and 22 of the Supplementary Provisions: January 1, 2016
第二条（次号及び第五号に掲げる改正規定を除く。）並びに附則第五条第一項から第四項まで、第十七条、第十八条、第二十条及び第二十二条の規定 平成二十八年一月一日
the provisions of Article 2 amending Article 321-7-2, paragraph (1), Article 321-7-5, paragraph (1), Article 321-7-8, paragraph (1) and Article 321-7-10 of the Local Tax Act, the provisions making that Article Article 321-7-11 of that Act, the provisions amending Article 321-7-9 of that Act, the provisions making that Article Article 321-7-10 of that Act, and the provisions adding one Article after Article 321-7-8 of that Act, and the provisions of Article 10, paragraph (1) of the Supplementary Provisions: October 1, 2016
第二条中地方税法第三百二十一条の七の二第一項、第三百二十一条の七の五第一項、第三百二十一条の七の八第一項及び第三百二十一条の七の十の改正規定、同条を同法第三百二十一条の七の十一とする改正規定、同法第三百二十一条の七の九の改正規定、同条を同法第三百二十一条の七の十とする改正規定並びに同法第三百二十一条の七の八の次に一条を加える改正規定並びに附則第十条第一項の規定 平成二十八年十月一日
the provisions of Article 2 amending Articles 5-5, 33-2 and 35-2 of the Supplementary Provisions of the Local Tax Act, the provisions deleting Article 35-2-3 of the Supplementary Provisions of that Act, the provisions amending Article 35-2-2 of the Supplementary Provisions of that Act, making that Article Article 35-2-3 of the Supplementary Provisions of that Act and adding one Article after Article 35-2 of the Supplementary Provisions of that Act, the provisions amending Article 35-2-4, paragraph (1), Article 35-2-5, paragraphs (1) and (7), and Articles 35-2-6, 35-3, 35-3-2, 35-6 and 37 of the Supplementary Provisions of that Act, the provisions making Article 37-2 of the Supplementary Provisions of that Act Article 37-3 of the Supplementary Provisions of that Act, and the provisions adding one Article after Article 37 of the Supplementary Provisions of that Act, and the provisions of Article 5, paragraph (5), Article 10, paragraph (2), and Articles 14, 23 and 24 of the Supplementary Provisions: January 1, 2017
第二条中地方税法附則第五条の五、第三十三条の二及び第三十五条の二の改正規定、同法附則第三十五条の二の三を削る改正規定、同法附則第三十五条の二の二の改正規定、同条を同法附則第三十五条の二の三とし、同法附則第三十五条の二の次に一条を加える改正規定、同法附則第三十五条の二の四第一項、第三十五条の二の五第一項及び第七項、第三十五条の二の六、第三十五条の三、第三十五条の三の二、第三十五条の六並びに第三十七条の改正規定、同法附則第三十七条の二を同法附則第三十七条の三とする改正規定並びに同法附則第三十七条の次に一条を加える改正規定並びに附則第五条第五項、第十条第二項、第十四条、第二十三条及び第二十四条の規定 平成二十九年一月一日
the provisions of Article 1 amending Article 5-4, paragraph (1), item (ii), (c) and paragraph (6), item (ii), (c) of the Supplementary Provisions of the Local Tax Act (limited to the part replacing "Article 10-3-2" with "Article 10-3-3"): the date of enforcement of the Act Partially Amending the Act on Special Measures for the Reconstruction and Revitalization of Fukushima (Act No. 12 of 2013)
第一条中地方税法附則第五条の四第一項第二号ハ及び第六項第二号ハの改正規定（「第十条の三の二」を「第十条の三の三」に改める部分に限る。） 福島復興再生特別措置法の一部を改正する法律（平成二十五年法律第十二号）の施行の日
the provisions of Article 1 adding four paragraphs to Article 15 of the Supplementary Provisions of the Local Tax Act (limited to the part pertaining to paragraph (38) of that Article): the date of enforcement of the provisions set forth in Article 1, item (i) of the Supplementary Provisions of the Act Partially Amending the Port and Harbour Act (Act No. 31 of 2013)
第一条中地方税法附則第十五条に四項を加える改正規定（同条第三十八項に係る部分に限る。） 港湾法の一部を改正する法律（平成二十五年法律第三十一号）附則第一条第一号に掲げる規定の施行の日
the provisions of Article 1 amending Article 15-9, paragraph (1) of the Supplementary Provisions of the Local Tax Act: the date of enforcement of the Act Partially Amending the Act on Promotion of Seismic Retrofitting of Buildings (Act No. 20 of 2013)
第一条中地方税法附則第十五条の九第一項の改正規定 建築物の耐震改修の促進に関する法律の一部を改正する法律（平成二十五年法律第二十号）の施行の日
the provisions of Article 1 amending Article 11, paragraph (3) of the Supplementary Provisions of the Local Tax Act (limited to the part adding "and paragraph (14)" to the phrase "the same applies in") and the provisions adding one paragraph to that Article: the date of enforcement of the Act Partially Amending the Act on Specified Joint Real Estate Ventures (Act No. 56 of 2013)
第一条中地方税法附則第十一条第三項の改正規定（「において同じ」を「及び第十四項において同じ」に改める部分に限る。）及び同条に一項を加える改正規定 不動産特定共同事業法の一部を改正する法律（平成二十五年法律第五十六号）の施行の日
Supplementary Provisions, Article 2Transitional Measures Concerning Special Provisions on Time Limits for Reassessment, Determination, etc. and Extinctive Prescription
第二条（更正、決定等の期間制限の特例及び消滅時効に関する経過措置）
The provisions of Article 17-6, paragraph (1), item (iv) of the Local Tax Act after amendment by the provisions of Article 1 (hereinafter referred to as the "New Act") apply to a reassessment pertaining to a request for reassessment made under the provisions of Article 20-9-3, paragraph (1) of the New Act on or after the day this Act comes into effect (hereinafter referred to as the "Effective Date") or the determination of additional charges prescribed in Article 17-4, paragraph (1), item (i) of the New Act accompanying that reassessment, and with regard to a reassessment pertaining to a request for reassessment made under the provisions of Article 20-9-3, paragraph (1) of the Local Tax Act prior to amendment by the provisions of Article 1 (hereinafter referred to as the "Former Act") before the Effective Date or the determination of additional charges prescribed in Article 17-4, paragraph (1), item (i) of the Former Act accompanying that reassessment, the provisions then in force continue to govern.
第一条の規定による改正後の地方税法（以下「新法」という。）第十七条の六第一項第四号の規定は、この法律の施行の日（以下「施行日」という。）以後にされる新法第二十条の九の三第一項の規定による更正の請求に係る更正又は当該更正に伴う新法第十七条の四第一項第一号に規定する加算金の決定について適用し、施行日前にされ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。）第二十条の九の三第一項の規定による更正の請求に係る更正又は当該更正に伴う旧法第十七条の四第一項第一号に規定する加算金の決定については、なお従前の例による。
The provisions of Article 18, paragraph (1) of the New Act apply to the right to collect local taxes prescribed in Article 18, paragraph (1) of the New Act pertaining to a request for reassessment made under the provisions of Article 20-9-3, paragraph (1) of the New Act on or after the Effective Date, and with regard to the right to collect local taxes prescribed in Article 18, paragraph (1) of the Former Act pertaining to a request for reassessment made under the provisions of Article 20-9-3, paragraph (1) of the Former Act before the Effective Date, the provisions then in force continue to govern.
Supplementary Provisions, Article 3Transitional Measures Concerning Delinquency Charges and Interest on Refund
第三条（延滞金及び還付加算金に関する経過措置）
The provisions of Article 3-2 of the Supplementary Provisions of the New Act apply to the portion of delinquency charges and interest on refund that corresponds to the period on or after January 1, 2014, and with regard to the portion that corresponds to the period before that day, the provisions then in force continue to govern.
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）
Except as otherwise provided, the provisions of the New Act relating to individual prefectural inhabitant tax apply to individual prefectural inhabitant tax for fiscal years on or after fiscal year 2013, and with regard to individual prefectural inhabitant tax for fiscal years up to fiscal year 2012, the provisions then in force continue to govern.
別段の定めがあるものを除き、新法の規定中個人の道府県民税に関する部分は、平成二十五年度以後の年度分の個人の道府県民税について適用し、平成二十四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。
With regard to the retention of the books and documents prescribed in Article 45-4 of the Former Act that a person who fell under the category of persons prescribed in that Article on or before December 31, 2013 prepared or received on or before that day, and the retention of electronic or magnetic records (meaning the electronic or magnetic records prescribed in Article 748, paragraph (1) of the Former Act; the same applies in Article 6, paragraph (1) and Article 9, paragraph (2) of the Supplementary Provisions) pertaining to the transaction information (meaning the transaction information prescribed in Article 755 of the Former Act; the same applies in Article 6, paragraph (1) and Article 9, paragraph (2) of the Supplementary Provisions) of electronic transactions (meaning the electronic transactions prescribed in Article 755 of the Former Act; the same applies in Article 6, paragraph (1) and Article 9, paragraph (2) of the Supplementary Provisions) that person conducted on or before that day, the provisions then in force continue to govern.
The provisions of Article 3-2-4, paragraph (1), Article 5-6, paragraph (1) and Article 5-7, paragraph (1) of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax for fiscal years on or after fiscal year 2014, and with regard to individual prefectural inhabitant tax for fiscal years up to fiscal year 2013, the provisions then in force continue to govern.
新法附則第三条の二の四第一項、第五条の六第一項及び第五条の七第一項の規定は、平成二十六年度以後の年度分の個人の道府県民税について適用し、平成二十五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。
The provisions of Article 3-3, paragraph (2), item (iii) of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax for fiscal years on or after fiscal year 2015, and with regard to individual prefectural inhabitant tax for fiscal years up to fiscal year 2014, the provisions then in force continue to govern.
新法附則第三条の三第二項第三号の規定は、平成二十七年度以後の年度分の個人の道府県民税について適用し、平成二十六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。
The provisions of Article 35-3-2, paragraph (2) of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax for fiscal years on or after fiscal year 2015.
新法附則第三十五条の三の二第二項の規定は、平成二十七年度以後の年度分の個人の道府県民税について適用する。
The provisions of Article 44-2, paragraph (2) of the Supplementary Provisions of the New Act apply to the transfer of land, etc. prescribed in that paragraph made on or after January 1, 2013 by a person liable for prefectural inhabitant tax.
新法附則第四十四条の二第二項の規定は、道府県民税の納税義務者が平成二十五年一月一日以後に行う同項に規定する土地等の譲渡について適用する。
Supplementary Provisions, Article 5
第五条
With regard to the deduction under Article 53, paragraph (26) of the Local Tax Act prior to amendment by the provisions set forth in Article 1, item (iii) of the Supplementary Provisions (hereinafter in this Article referred to as the "2016 Former Act"), the appropriation under Article 53, paragraph (39) of the 2016 Former Act, the refund or appropriation under Article 53, paragraph (40) of the 2016 Former Act, or the retention, presentation or submission of the documents or books prescribed in Article 53, paragraph (42) of the 2016 Former Act, pertaining to corporate prefectural inhabitant tax for the business year that includes the day of receipt of payment of interest, etc. prescribed in Article 23, paragraph (1), item (xiv) of the 2016 Former Act that is to be received before January 1, 2016 and corporate prefectural inhabitant tax for the consolidated business year that includes that day, the provisions then in force continue to govern.
平成二十八年一月一日前に支払を受けるべき附則第一条第三号に掲げる規定による改正前の地方税法（以下この条において「二十八年旧法」という。）第二十三条第一項第十四号に規定する利子等の支払を受ける日の属する事業年度分の法人の道府県民税及び同日の属する連結事業年度分の法人の道府県民税に係る二十八年旧法第五十三条第二十六項の規定による控除、同条第三十九項の規定による充当、同条第四十項の規定による還付若しくは充当又は同条第四十二項に規定する書類若しくは帳簿の保存、提示若しくは提出については、なお従前の例による。
The provisions of the Local Tax Act after amendment by the provisions set forth in Article 1, item (iii) of the Supplementary Provisions (hereinafter in this Article referred to as the "2016 New Act") relating to prefectural inhabitant tax on the interest, etc. prescribed in Article 23, paragraph (1), item (xiv) of the 2016 New Act apply to the interest, etc. prescribed in that item that is to be received on or after January 1, 2016, and with regard to the interest, etc. prescribed in Article 23, paragraph (1), item (xiv) of the 2016 Former Act that is to be received before that day, the provisions then in force continue to govern.
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（以下この条において「二十八年新法」という。）の規定中二十八年新法第二十三条第一項第十四号に規定する利子等に係る道府県民税に関する部分は、平成二十八年一月一日以後に支払を受けるべき同号に規定する利子等について適用し、同日前に支払を受けるべき二十八年旧法第二十三条第一項第十四号に規定する利子等については、なお従前の例による。
The provisions of the 2016 New Act relating to prefectural inhabitant tax on the specified dividends, etc. prescribed in Article 23, paragraph (1), item (xv) of the 2016 New Act apply to the specified dividends, etc. prescribed in that item that are to be received on or after January 1, 2016, and with regard to the specified dividends, etc. prescribed in Article 23, paragraph (1), item (xv) of the 2016 Former Act that are to be received before that day, the provisions then in force continue to govern.
二十八年新法の規定中二十八年新法第二十三条第一項第十五号に規定する特定配当等に係る道府県民税に関する部分は、平成二十八年一月一日以後に支払を受けるべき同号に規定する特定配当等について適用し、同日前に支払を受けるべき二十八年旧法第二十三条第一項第十五号に規定する特定配当等については、なお従前の例による。
The provisions of the 2016 New Act relating to prefectural inhabitant tax on the amount of capital gains from specified shares, etc. prescribed in Article 23, paragraph (1), item (xvii) of the 2016 New Act apply to the transfer of listed shares, etc. held in a specified account prescribed in item (xvi) of that paragraph made on or after January 1, 2016, and with regard to the transfer of listed shares, etc. held in a specified account prescribed in Article 24, paragraph (1), item (vii) of the 2016 Former Act made before that day, the provisions then in force continue to govern.
二十八年新法の規定中二十八年新法第二十三条第一項第十七号に規定する特定株式等譲渡所得金額に係る道府県民税に関する部分は、平成二十八年一月一日以後に行われる同項第十六号に規定する特定口座内保管上場株式等の譲渡について適用し、同日前に行われた二十八年旧法第二十四条第一項第七号に規定する特定口座内保管上場株式等の譲渡については、なお従前の例による。
The provisions of the Local Tax Act after amendment by the provisions set forth in Article 1, item (v) of the Supplementary Provisions (referred to as the "2017 New Act" in Article 10, paragraph (2) and Article 14 of the Supplementary Provisions) relating to individual prefectural inhabitant tax apply to individual prefectural inhabitant tax for fiscal years on or after fiscal year 2017, and with regard to individual prefectural inhabitant tax for fiscal years up to fiscal year 2016, the provisions then in force continue to govern.
interest on refundmachine translation
「還付加算金」
Interest the head of a local government (地方団体の長) adds when refunding an overpayment or payment by mistake (過誤納金) or applying it to other sums, at 7.3% a year for the days from the day after a date Article 17-4, paragraph 1 sets for each kind of overpayment until the refund is decided or the sum applied.
Short name set inArticle 17-4, paragraph (1)
additional chargemachine translation
「加算金」
In Chapter 1, any of the three penalties added to a local tax: the additional charge for understatement (過少申告加算金), the additional charge for failure to file (不申告加算金) and the substantial additional charge (重加算金).
Short name set inArticle 17-4, paragraph (1), item (i)· applies only in this chapter
right to collect local taxesmachine translation
「地方税の徴収権」
A local government's right to collect local taxes and other levies (地方団体の徴収金), which lapses by prescription if not exercised for five years from the day after the statutory payment deadline (法定納期限) or the other date this Article sets for the levy concerned.
Short name set inArticle 18, paragraph (1)· applies only in this subsection
request for reassessmentmachine translation
「更正の請求」
A request under Article 20-9-3, paragraph 1 to the head of the local government (地方団体の長), by a person who filed a local tax return (申告書), to correct the tax base or tax amount in it because the tax was overstated, a loss understated or a refund understated through a calculation error or a failure to follow the law, made within five years of the statutory payment deadline, or within the later periods paragraph 2 of that Article allows.
Short name set inArticle 20-9-3, paragraph (2)· applies from here on, except in Article 72-48-2, paragraph (5); and Article 72-50, paragraph (3)
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 3 of 2013.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Act No. 3 of 2013, the amending Act these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Former Actmachine translation
「旧法」
This Act as it stood before Article 1 of Act No. 3 of 2013 amended it.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
transaction informationmachine translation
「取引情報」
Transaction information (取引情報) as defined in Article 755 of the Local Tax Act as it stood before Act No. 3 of 2013 amended it, in electronic transactions (電子取引) made on or before 31 December 2013.
Defined inSupplementary Provisions, Article 4, paragraph (2)· applies only in this provision and in Supplementary Provisions, Article 6, paragraph (1); and Supplementary Provisions, Article 9, paragraph (2)
electronic transactionmachine translation
「電子取引」
An electronic transaction as defined in Article 2, item 5 of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers: a transaction in which the transaction information (取引情報) — what is normally stated in an order form, contract, invoice, receipt, quotation or similar document — is exchanged by electronic or magnetic means; here, one relating to the individual's real estate income or business income for the year.
Defined inSupplementary Provisions, Article 4, paragraph (2)· applies only in this provision and in Supplementary Provisions, Article 6, paragraph (1); and Supplementary Provisions, Article 9, paragraph (2)
electronic or magnetic recordmachine translation
「電磁的記録」
An electronic or magnetic record as defined in Article 748, paragraph 1 of the Local Tax Act as it stood before Act No. 3 of 2013 amended it.
Defined inSupplementary Provisions, Article 4, paragraph (2)· applies only in this provision and in Supplementary Provisions, Article 6, paragraph (1); and Supplementary Provisions, Article 9, paragraph (2)
the 2016 Former Actmachine translation
「二十八年旧法」
The Local Tax Act as it stood before the provisions listed in Article 1, item 3 of the supplementary provisions (附則) of Act No. 3 of 2013, which come into effect on 1 January 2016, amended it.
Short name set inSupplementary Provisions, Article 5, paragraph (1)· applies only in this article
the 2016 New Actmachine translation
「二十八年新法」
The Local Tax Act as amended by the provisions listed in Article 1, item 3 of the supplementary provisions (附則) of Act No. 3 of 2013, which come into effect on 1 January 2016.
Short name set inSupplementary Provisions, Article 5, paragraph (2)· applies only in this article
the 2017 New Actmachine translation
「二十九年新法」
The Local Tax Act as amended by the provisions listed in Article 1, item 5 of the supplementary provisions (附則) of Act No. 3 of 2013, which come into effect on 1 January 2017.
Short name set inSupplementary Provisions, Article 5, paragraph (5)· applies only in this provision and in Supplementary Provisions, Article 10, paragraph (2); and Supplementary Provisions, Article 14