Supplementary Provisions, Article 17Transitional Measures Concerning Light Motor Vehicle Tax
第十七条（軽自動車税に関する経過措置）
Except as otherwise provided, the provisions of the New Act relating to the environmental performance levy of light motor vehicle tax apply to the environmental performance levy of light motor vehicle tax to be imposed on light motor vehicles with three or more wheels acquired on or after the Effective Date, and the provisions then in force continue to govern the environmental performance levy of light motor vehicle tax imposed on light motor vehicles with three or more wheels acquired before the Effective Date.
The provisions of Article 445, paragraph (3) of the New Act relating to the environmental performance levy of light motor vehicle tax apply to the environmental performance levy of light motor vehicle tax to be imposed on light motor vehicles with three or more wheels acquired on or after the Item 7 Effective Date, and the provisions of that paragraph relating to the type-based levy of light motor vehicle tax apply to the type-based levy of light motor vehicle tax for the fiscal years from the fiscal year following the fiscal year that includes the Item 7 Effective Date (or, where the Item 7 Effective Date is April 1, the fiscal year that includes the Item 7 Effective Date) onward.
新法第四百四十五条第三項の規定中軽自動車税の環境性能割に関する部分は、七号施行日以後に取得された三輪以上の軽自動車に対して課すべき軽自動車税の環境性能割について適用し、同項の規定中軽自動車税の種別割に関する部分は、七号施行日の属する年度の翌年度（七号施行日が四月一日である場合には、七号施行日の属する年度）以後の年度分の軽自動車税の種別割について適用する。
The provisions of Article 446 and Article 451 of the New Act and Article 29-9 of the Supplementary Provisions of the New Act apply to the environmental performance levy of light motor vehicle tax to be imposed on light motor vehicles with three or more wheels acquired on or after the Item 1 Effective Date, and the provisions then in force continue to govern the environmental performance levy of light motor vehicle tax imposed on light motor vehicles with three or more wheels acquired before the Item 1 Effective Date.
新法第四百四十六条、第四百五十一条及び附則第二十九条の九の規定は、一号施行日以後に取得された三輪以上の軽自動車に対して課すべき軽自動車税の環境性能割について適用し、一号施行日前に取得された三輪以上の軽自動車に対して課する軽自動車税の環境性能割については、なお従前の例による。
The first review conducted under Article 446, paragraph (4) of the Local Tax Act on or after the Effective Date is, notwithstanding that paragraph, to be conducted with regard to the scope of light motor vehicles with three or more wheels to which Article 446, paragraphs (1) through (3) of the New Act apply on or after April 1, 2026.
施行日以後最初に行う地方税法第四百四十六条第四項の規定による見直しは、同項の規定にかかわらず、令和八年四月一日以後に新法第四百四十六条第一項から第三項までの規定の適用を受ける三輪以上の軽自動車の範囲について行うものとする。
The first review conducted on or after the Effective Date pursuant to Article 451, paragraph (6) of the Local Tax Act is, notwithstanding that paragraph, to be conducted with regard to the scope of light motor vehicles with three or more wheels to which the provisions of Article 451, paragraphs (1) through (5) of the New Act apply on or after April 1, 2026.
施行日以後最初に行う地方税法第四百五十一条第六項の規定による見直しは、同項の規定にかかわらず、令和八年四月一日以後に新法第四百五十一条第一項から第五項までの規定の適用を受ける三輪以上の軽自動車の範囲について行うものとする。
The provisions of Article 463-3, paragraphs (2) through (8) and Article 463-4, paragraph (3) of the New Act apply to the environmental performance levy of light motor vehicle tax for which the deadline for filing the return prescribed in Article 455, paragraph (1) of the Local Tax Act arrives on or after the Item 1 Effective Date, and for the environmental performance levy of light motor vehicle tax for which that deadline for filing arrived before the Item 1 Effective Date, the provisions then in force continue to govern. In this case, the additional charge for failure to file under Article 463-3 of the Former Act (excluding that to which the provisions of paragraph (5) of that Article apply) or the substantial additional charge under Article 463-4 of the Former Act (limited to that to which the provisions of paragraph (2) of that Article apply) pertaining to the environmental performance levy of light motor vehicle tax for which that deadline for filing arrived before the Item 1 Effective Date is deemed to be the specified additional charge for failure to file, etc. prescribed in Article 463-3, paragraph (5), item (ii) of the New Act.
新法第四百六十三条の三第二項から第八項まで及び第四百六十三条の四第三項の規定は、一号施行日以後に地方税法第四百五十五条第一項に規定する申告書の提出期限が到来する軽自動車税の環境性能割について適用し、一号施行日前に当該提出期限が到来した軽自動車税の環境性能割については、なお従前の例による。この場合において、一号施行日前に当該提出期限が到来した軽自動車税の環境性能割に係る旧法第四百六十三条の三の不申告加算金（同条第五項の規定の適用があるものを除く。）又は旧法第四百六十三条の四の重加算金（同条第二項の規定の適用があるものに限る。）は、新法第四百六十三条の三第五項第二号に規定する特定不申告加算金等とみなす。
The provisions of Article 30 of the Supplementary Provisions of the New Act apply to the type-based levy of light motor vehicle tax for fiscal year 2023 and thereafter, and for the type-based levy of light motor vehicle tax for fiscal year 2022 and earlier, the provisions then in force continue to govern.
新法附則第三十条の規定は、令和五年度以後の年度分の軽自動車税の種別割について適用し、令和四年度分までの軽自動車税の種別割については、なお従前の例による。
The provisions of Article 30-2 of the Supplementary Provisions of the Local Tax Act as amended by the provisions set forth in Article 1, item (i) of the Supplementary Provisions apply to the type-based levy of light motor vehicle tax for fiscal year 2024 and thereafter, and for the type-based levy of light motor vehicle tax for fiscal year 2023 and earlier, the provisions then in force continue to govern.
附則第一条第一号に掲げる規定による改正後の地方税法附則第三十条の二の規定は、令和六年度以後の年度分の軽自動車税の種別割について適用し、令和五年度分までの軽自動車税の種別割については、なお従前の例による。
Supplementary Provisions, Article 18
第十八条
The provisions of the 2025 New Act concerning the environmental performance levy of light motor vehicle tax apply to the environmental performance levy of light motor vehicle tax to be imposed on light motor vehicles with three or more wheels acquired on or after the Item 4 Effective Date, and for the environmental performance levy of light motor vehicle tax imposed on light motor vehicles with three or more wheels acquired before the Item 4 Effective Date, the provisions then in force continue to govern.
With regard to the application of paragraphs (4) and (5) of the preceding Article on or after the Item 4 Effective Date, in paragraph (4) of that Article, the phrase "Article 446, paragraph (4) of the Local Tax Act" is deemed to be replaced with "Article 446, paragraph (4) of the Local Tax Act as amended by the provisions set forth in Article 1, item (iv) of the Supplementary Provisions ('the 2025 New Act' in the following paragraph)" and the phrase "Article 446, paragraphs (1) through (3) of the New Act" is deemed to be replaced with "paragraphs (1) through (3) of that Article", and in paragraph (5) of that Article, the phrase "Article 451, paragraph (6) of the Local Tax Act" is deemed to be replaced with "Article 451, paragraph (6) of the 2025 New Act" and the phrase "Article 451, paragraphs (1) through (5) of the New Act" is deemed to be replaced with "paragraphs (1) through (5) of that Article".
Supplementary Provisions, Article 19Transitional Measures Concerning Municipal Tobacco Tax
第十九条（市町村たばこ税に関する経過措置）
The provisions of Article 483, paragraphs (2) through (8) and Article 484, paragraph (3) of the New Act apply to municipal tobacco tax for which the deadline for filing the return prescribed in Article 480, paragraph (1) of the Local Tax Act arrives on or after the Item 1 Effective Date, and for municipal tobacco tax for which that deadline for filing arrived before the Item 1 Effective Date, the provisions then in force continue to govern. In this case, the additional charge for failure to file under Article 483 of the Former Act (excluding that to which the provisions of paragraph (5) of that Article apply) or the substantial additional charge under Article 484 of the Former Act (limited to that to which the provisions of paragraph (2) of that Article apply) pertaining to municipal tobacco tax for which that deadline for filing arrived before the Item 1 Effective Date is deemed to be the specified additional charge for failure to file, etc. prescribed in Article 483, paragraph (5), item (ii) of the New Act.
新法第四百八十三条第二項から第八項まで及び第四百八十四条第三項の規定は、一号施行日以後に地方税法第四百八十条第一項に規定する申告書の提出期限が到来する市町村たばこ税について適用し、一号施行日前に当該提出期限が到来した市町村たばこ税については、なお従前の例による。この場合において、一号施行日前に当該提出期限が到来した市町村たばこ税に係る旧法第四百八十三条の不申告加算金（同条第五項の規定の適用があるものを除く。）又は旧法第四百八十四条の重加算金（同条第二項の規定の適用があるものに限る。）は、新法第四百八十三条第五項第二号に規定する特定不申告加算金等とみなす。
Supplementary Provisions, Article 20Transitional Measures Concerning Mineral Product Tax
第二十条（鉱産税に関する経過措置）
The provisions of Article 536, paragraphs (2) through (8) and Article 537, paragraph (3) of the New Act apply to mineral product tax for which the deadline for filing the return arrives on or after the Item 1 Effective Date, and for mineral product tax for which that deadline for filing arrived before the Item 1 Effective Date, the provisions then in force continue to govern. In this case, the additional charge for failure to file under Article 536 of the Former Act (excluding that to which the provisions of paragraph (5) of that Article apply) or the substantial additional charge under Article 537 of the Former Act (limited to that to which the provisions of paragraph (2) of that Article apply) pertaining to mineral product tax for which that deadline for filing arrived before the Item 1 Effective Date is deemed to be the specified additional charge for failure to file, etc. prescribed in Article 536, paragraph (5), item (ii) of the New Act.
新法第五百三十六条第二項から第八項まで及び第五百三十七条第三項の規定は、一号施行日以後に申告書の提出期限が到来する鉱産税について適用し、一号施行日前に当該提出期限が到来した鉱産税については、なお従前の例による。この場合において、一号施行日前に当該提出期限が到来した鉱産税に係る旧法第五百三十六条の不申告加算金（同条第五項の規定の適用があるものを除く。）又は旧法第五百三十七条の重加算金（同条第二項の規定の適用があるものに限る。）は、新法第五百三十六条第五項第二号に規定する特定不申告加算金等とみなす。
Supplementary Provisions, Article 21Transitional Measures Concerning Special Land Holding Tax
第二十一条（特別土地保有税に関する経過措置）
The provisions of Article 609, paragraphs (2) through (8) and Article 610, paragraph (3) of the New Act apply to special land holding tax for which the deadline for filing the return prescribed in Article 606, paragraph (1) of the Local Tax Act arrives on or after the Item 1 Effective Date, and for special land holding tax for which that deadline for filing arrived before the Item 1 Effective Date, the provisions then in force continue to govern. In this case, the additional charge for failure to file under Article 609 of the Former Act (excluding that to which the provisions of paragraph (5) of that Article apply) or the substantial additional charge under Article 610 of the Former Act (limited to that to which the provisions of paragraph (2) of that Article apply) pertaining to special land holding tax for which that deadline for filing arrived before the Item 1 Effective Date is deemed to be the specified additional charge for failure to file, etc. prescribed in Article 609, paragraph (5), item (ii) of the New Act.
新法第六百九条第二項から第八項まで及び第六百十条第三項の規定は、一号施行日以後に地方税法第六百六条第一項に規定する申告書の提出期限が到来する特別土地保有税について適用し、一号施行日前に当該提出期限が到来した特別土地保有税については、なお従前の例による。この場合において、一号施行日前に当該提出期限が到来した特別土地保有税に係る旧法第六百九条の不申告加算金（同条第五項の規定の適用があるものを除く。）又は旧法第六百十条の重加算金（同条第二項の規定の適用があるものに限る。）は、新法第六百九条第五項第二号に規定する特定不申告加算金等とみなす。
Supplementary Provisions, Article 22Transitional Measures Concerning Municipal Non-Statutory Ordinary Tax
第二十二条（市町村法定外普通税に関する経過措置）
The provisions of Article 688, paragraphs (2) through (8) and Article 689, paragraph (3) of the New Act apply to municipal non-statutory ordinary tax for which the deadline for filing the remittance return prescribed in Article 686, paragraph (1) of the Local Tax Act arrives on or after the Item 1 Effective Date, and for municipal non-statutory ordinary tax for which that deadline for filing arrived before the Item 1 Effective Date, the provisions then in force continue to govern. In this case, the additional charge for failure to file under Article 688 of the Former Act (excluding that to which the provisions of paragraph (5) of that Article apply) or the substantial additional charge under Article 689 of the Former Act (limited to that to which the provisions of paragraph (2) of that Article apply) pertaining to municipal non-statutory ordinary tax for which that deadline for filing arrived before the Item 1 Effective Date is deemed to be the specified additional charge for failure to file, etc. prescribed in Article 688, paragraph (5), item (ii) of the New Act.
新法第六百八十八条第二項から第八項まで及び第六百八十九条第三項の規定は、一号施行日以後に地方税法第六百八十六条第一項に規定する納入申告書の提出期限が到来する市町村法定外普通税について適用し、一号施行日前に当該提出期限が到来した市町村法定外普通税については、なお従前の例による。この場合において、一号施行日前に当該提出期限が到来した市町村法定外普通税に係る旧法第六百八十八条の不申告加算金（同条第五項の規定の適用があるものを除く。）又は旧法第六百八十九条の重加算金（同条第二項の規定の適用があるものに限る。）は、新法第六百八十八条第五項第二号に規定する特定不申告加算金等とみなす。
Supplementary Provisions, Article 23Transitional Measures Concerning Bathing Tax
第二十三条（入湯税に関する経過措置）
The provisions of Article 701-12, paragraphs (2) through (8) and Article 701-13, paragraph (3) of the New Act apply to bathing tax for which the deadline for filing the remittance return arrives on or after the Item 1 Effective Date, and for bathing tax for which that deadline for filing arrived before the Item 1 Effective Date, the provisions then in force continue to govern. In this case, the additional charge for failure to file under Article 701-12 of the Former Act (excluding that to which the provisions of paragraph (5) of that Article apply) or the substantial additional charge under Article 701-13 of the Former Act (limited to that to which the provisions of paragraph (2) of that Article apply) pertaining to bathing tax for which that deadline for filing arrived before the Item 1 Effective Date is deemed to be the specified additional charge for failure to file, etc. prescribed in Article 701-12, paragraph (5), item (ii) of the New Act.
新法第七百一条の十二第二項から第八項まで及び第七百一条の十三第三項の規定は、一号施行日以後に納入申告書の提出期限が到来する入湯税について適用し、一号施行日前に当該提出期限が到来した入湯税については、なお従前の例による。この場合において、一号施行日前に当該提出期限が到来した入湯税に係る旧法第七百一条の十二の不申告加算金（同条第五項の規定の適用があるものを除く。）又は旧法第七百一条の十三の重加算金（同条第二項の規定の適用があるものに限る。）は、新法第七百一条の十二第五項第二号に規定する特定不申告加算金等とみなす。
Supplementary Provisions, Article 24Transitional Measures Concerning Business Office Tax
第二十四条（事業所税に関する経過措置）
The provisions of Article 701-61, paragraphs (2) through (8) and Article 701-62, paragraph (3) of the New Act apply to business office tax for which the deadline for filing the return prescribed in Article 701-58, paragraph (1) of the Local Tax Act arrives on or after the Item 1 Effective Date, and for business office tax for which that deadline for filing arrived before the Item 1 Effective Date, the provisions then in force continue to govern. In this case, the additional charge for failure to file under Article 701-61 of the Former Act (excluding that to which the provisions of paragraph (5) of that Article apply) or the substantial additional charge under Article 701-62 of the Former Act (limited to that to which the provisions of paragraph (2) of that Article apply) pertaining to business office tax for which that deadline for filing arrived before the Item 1 Effective Date is deemed to be the specified additional charge for failure to file, etc. prescribed in Article 701-61, paragraph (5), item (ii) of the New Act.
新法第七百一条の六十一第二項から第八項まで及び第七百一条の六十二第三項の規定は、一号施行日以後に地方税法第七百一条の五十八第一項に規定する申告書の提出期限が到来する事業所税について適用し、一号施行日前に当該提出期限が到来した事業所税については、なお従前の例による。この場合において、一号施行日前に当該提出期限が到来した事業所税に係る旧法第七百一条の六十一の不申告加算金（同条第五項の規定の適用があるものを除く。）又は旧法第七百一条の六十二の重加算金（同条第二項の規定の適用があるものに限る。）は、新法第七百一条の六十一第五項第二号に規定する特定不申告加算金等とみなす。
Supplementary Provisions, Article 25Transitional Measures Concerning City Planning Tax
第二十五条（都市計画税に関する経過措置）
Except as otherwise provided, the provisions of the New Act concerning city planning tax apply to city planning tax for fiscal year 2023 and thereafter, and for city planning tax for fiscal year 2022 and earlier, the provisions then in force continue to govern.
別段の定めがあるものを除き、新法の規定中都市計画税に関する部分は、令和五年度以後の年度分の都市計画税について適用し、令和四年度分までの都市計画税については、なお従前の例による。
For city planning tax imposed on houses prescribed in Article 15, paragraph (15) of the Supplementary Provisions of the Former Act that were newly acquired during the period from April 1, 2015 to March 31, 2023, the provisions then in force continue to govern.
平成二十七年四月一日から令和五年三月三十一日までの間に新たに取得された旧法附則第十五条第十五項に規定する家屋に対して課する都市計画税については、なお従前の例による。
For city planning tax imposed on houses prescribed in Article 15, paragraph (18) of the Supplementary Provisions of the Former Act that were acquired during the period from the date of enforcement of the Act Partially Amending the Act on Revitalization and Rehabilitation of Local Public Transportation Systems (Act No. 49 of 2008) to March 31, 2023, the provisions then in force continue to govern.
地域公共交通の活性化及び再生に関する法律の一部を改正する法律（平成二十年法律第四十九号）の施行の日から令和五年三月三十一日までの間に取得された旧法附則第十五条第十八項に規定する家屋に対して課する都市計画税については、なお従前の例による。
For city planning tax imposed on fixed assets used for the specified in-house childcare facilities prescribed in Article 15, paragraph (33) of the Supplementary Provisions of the Former Act, pertaining to the government subsidy prescribed in that paragraph received during the period from April 1, 2017 to March 31, 2023, the provisions then in force continue to govern.
平成二十九年四月一日から令和五年三月三十一日までの間に受けた旧法附則第十五条第三十三項に規定する政府の補助に係る同項に規定する特定事業所内保育施設の用に供する固定資産に対して課する都市計画税については、なお従前の例による。
Supplementary Provisions, Article 26Transitional Measures concerning Water Utilization and Land Benefit Tax, etc.
第二十六条（水利地益税等に関する経過措置）
The provisions of Article 721, paragraphs (2) through (8) and Article 722, paragraph (3) of the New Act apply to water utilization and land benefit tax, etc. for which the deadline for filing the remittance return arrives on or after the Item 1 Effective Date, and for water utilization and land benefit tax, etc. for which that deadline for filing arrived before the Item 1 Effective Date, the provisions then in force continue to govern. In this case, the additional charge for failure to file under Article 721 of the Former Act (excluding that to which the provisions of paragraph (5) of that Article apply) or the substantial additional charge under Article 722 of the Former Act (limited to that to which the provisions of paragraph (2) of that Article apply) pertaining to water utilization and land benefit tax, etc. for which that deadline for filing arrived before the Item 1 Effective Date is deemed to be the specified additional charge for failure to file, etc. prescribed in Article 721, paragraph (5), item (ii) of the New Act.
新法第七百二十一条第二項から第八項まで及び第七百二十二条第三項の規定は、一号施行日以後に納入申告書の提出期限が到来する水利地益税等について適用し、一号施行日前に当該提出期限が到来した水利地益税等については、なお従前の例による。この場合において、一号施行日前に当該提出期限が到来した水利地益税等に係る旧法第七百二十一条の不申告加算金（同条第五項の規定の適用があるものを除く。）又は旧法第七百二十二条の重加算金（同条第二項の規定の適用があるものに限る。）は、新法第七百二十一条第五項第二号に規定する特定不申告加算金等とみなす。
Supplementary Provisions, Article 27Transitional Measures Concerning Non-Statutory Earmarked Tax
第二十七条（法定外目的税に関する経過措置）
The provisions of Article 733-18, paragraphs (3) through (9) and Article 733-19, paragraph (3) of the New Act apply to non-statutory earmarked tax for which the deadline for filing the remittance return prescribed in Article 733-16, paragraph (1) of the Local Tax Act arrives on or after the Item 1 Effective Date, and for non-statutory earmarked tax for which that deadline for filing arrived before the Item 1 Effective Date, the provisions then in force continue to govern. In this case, the additional charge for failure to file under Article 733-18 of the Former Act (excluding that to which the provisions of paragraph (6) of that Article apply) or the substantial additional charge under Article 733-19 of the Former Act (limited to that to which the provisions of paragraph (2) of that Article apply) pertaining to non-statutory earmarked tax for which that deadline for filing arrived before the Item 1 Effective Date is deemed to be the specified additional charge for failure to file, etc. prescribed in Article 733-18, paragraph (6), item (ii) of the New Act.
新法第七百三十三条の十八第三項から第九項まで及び第七百三十三条の十九第三項の規定は、一号施行日以後に地方税法第七百三十三条の十六第一項に規定する納入申告書の提出期限が到来する法定外目的税について適用し、一号施行日前に当該提出期限が到来した法定外目的税については、なお従前の例による。この場合において、一号施行日前に当該提出期限が到来した法定外目的税に係る旧法第七百三十三条の十八の不申告加算金（同条第六項の規定の適用があるものを除く。）又は旧法第七百三十三条の十九の重加算金（同条第二項の規定の適用があるものに限る。）は、新法第七百三十三条の十八第六項第二号に規定する特定不申告加算金等とみなす。
Supplementary Provisions, Article 29Transitional Measures Concerning Penal Provisions
第二十九条（罰則に関する経過措置）
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect with respect to local taxes for which the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
Supplementary Provisions, Article 30Delegation to Cabinet Order
第三十条（政令への委任）
Beyond what is provided for in these Supplementary Provisions, the transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
この附則に定めるもののほか、この法律の施行に伴い必要な経過措置は、政令で定める。
local taxmachine translation
「地方税」
A prefectural tax or a municipal tax, as Article 1(1)(iv) of the Local Tax Act defines local tax.
Defined inArticle 1, paragraph (1), item (iv)· applies throughout the law
municipal non-statutory ordinary taxmachine translation
「市町村法定外普通税」
An ordinary tax (普通税) that a municipality levies under Article 5, paragraph 3 by setting up a tax of its own beyond those the Local Tax Act lists.
Short name set inArticle 10-4, paragraph (2)
non-statutory earmarked taxmachine translation
「法定外目的税」
An earmarked tax (目的税) that a prefecture under Article 4, paragraph 6 or a municipality under Article 5, paragraph 7 levies as a tax of its own creation, beyond the special-purpose taxes the Local Tax Act provides for.
Short name set inArticle 10-4, paragraph (2)
returnmachine translation
「申告書」
From Article 480 to the end of the section on the municipal tobacco tax (市町村たばこ税), the return under Article 473, paragraph 1, 2 or 4, which the municipal mayor corrects where the tax base quantity, tax or refund in it differs from the mayor's own investigation.
Short name set inArticle 480, paragraph (1)· applies only in this section
specified additional charge for failure to file, etc.machine translation
「特定不申告加算金等」
An additional charge for failure to file (不申告加算金), or a substantial additional charge (重加算金) of the kind the following Article's paragraph 2 provides, on the same tax for the two years before the year in which the tax liability, or business year, of the late return, amended return, reassessment or determination at issue arose, that was collected or that the local government finds should be decided.
Short name set inArticle 483, paragraph (5), item (ii)· applies only in this item and in Article 484, paragraph (3), item (ii)
specified additional charge for failure to file, etc.machine translation
「特定不申告加算金等」
An additional charge for failure to file (不申告加算金), or a substantial additional charge (重加算金) of the kind the following Article's paragraph 2 provides, on the same tax for the two years before the year in which the tax liability, or business year, of the late return, amended return, reassessment or determination at issue arose, that was collected or that the local government finds should be decided.
Short name set inArticle 536, paragraph (5), item (ii)· applies only in this item and in Article 537, paragraph (3), item (ii)
specified additional charge for failure to file, etc.machine translation
「特定不申告加算金等」
An additional charge for failure to file (不申告加算金), or a substantial additional charge (重加算金) of the kind the following Article's paragraph 2 provides, on the same tax for the two years before the year in which the tax liability, or business year, of the late return, amended return, reassessment or determination at issue arose, that was collected or that the local government finds should be decided.
Short name set inArticle 609, paragraph (5), item (ii)· applies only in this item and in Article 610, paragraph (3), item (ii)
specified additional charge for failure to file, etc.machine translation
「特定不申告加算金等」
An additional charge for failure to file (不申告加算金), or a substantial additional charge (重加算金) of the kind the following Article's paragraph 2 provides, on the same tax for the two years before the year in which the tax liability, or business year, of the late return, amended return, reassessment or determination at issue arose, that was collected or that the local government finds should be decided.
Short name set inArticle 688, paragraph (5), item (ii)· applies only in this item and in Article 689, paragraph (3), item (ii)
specified additional charge for failure to file, etc.machine translation
「特定不申告加算金等」
An additional charge for failure to file (不申告加算金), or a substantial additional charge (重加算金) of the kind the following Article's paragraph 2 provides, on the same tax for the two years before the year in which the tax liability, or business year, of the late return, amended return, reassessment or determination at issue arose, that was collected or that the local government finds should be decided.
Short name set inArticle 701-12, paragraph (5), item (ii)· applies only in this item and in Article 701-13, paragraph (3), item (ii)
specified additional charge for failure to file, etc.machine translation
「特定不申告加算金等」
An additional charge for failure to file (不申告加算金), or a substantial additional charge (重加算金) of the kind the following Article's paragraph 2 provides, on the same tax for the two years before the year in which the tax liability, or business year, of the late return, amended return, reassessment or determination at issue arose, that was collected or that the local government finds should be decided.
Short name set inArticle 701-61, paragraph (5), item (ii)· applies only in this paragraph and in Article 701-62, paragraph (3)
water utilization and land benefit tax, etc.machine translation
「水利地益税等」
The water and land benefit tax (水利地益税), the common facilities tax (共同施設税), the residential land development tax (宅地開発税) and the national health insurance tax (国民健康保険税), which a local government collects by ordinary collection (普通徴収) or special collection (特別徴収), as its ordinance (条例) provides.
Short name set inArticle 706, paragraph (1)
specified additional charge for failure to file, etc.machine translation
「特定不申告加算金等」
An additional charge for failure to file (不申告加算金), or a substantial additional charge (重加算金) of the kind the following Article's paragraph 2 provides, on the same tax for the two years before the year in which the tax liability, or business year, of the late return, amended return, reassessment or determination at issue arose, that was collected or that the local government finds should be decided.
Short name set inArticle 721, paragraph (5), item (ii)· applies only in this item and in Article 722, paragraph (3), item (ii)
specified additional charge for failure to file, etc.machine translation
「特定不申告加算金等」
An additional charge for failure to file (不申告加算金), or a substantial additional charge (重加算金) of the kind the following Article's paragraph 2 provides, on the same tax for the two years before the year in which the tax liability, or business year, of the late return, amended return, reassessment or determination at issue arose, that was collected or that the local government finds should be decided.
Short name set inArticle 733-18, paragraph (6), item (ii)· applies only in this item and in Article 733-19, paragraph (3), item (ii)
Item 1 Effective Datemachine translation
「一号施行日」
1 January 2024, the date the provisions listed in Article 1, item 1 of the supplementary provisions (附則) of Act No. 1 of 2023 come into effect.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 1 of 2023.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Act No. 1 of 2023, the amending Act these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 4, paragraph (1)
the Former Actmachine translation
「旧法」
This Act as it stood before Article 1 of Act No. 1 of 2023 amended it.
Short name set inSupplementary Provisions, Article 4, paragraph (4)
Item 7 Effective Datemachine translation
「七号施行日」
The date the provisions listed in Article 1, item 7 of the supplementary provisions (附則) of Act No. 1 of 2023 come into effect: the day the agreement between Japan and Australia on facilitating reciprocal access and cooperation between the Self-Defense Forces of Japan and the Australian Defence Force enters into force.
Short name set inSupplementary Provisions, Article 10, paragraph (1)
the 2025 New Actmachine translation
「七年新法」
The Local Tax Act as amended by the provisions listed in Article 1, item 4 of the supplementary provisions (附則) of Act No. 1 of 2023, which come into effect on 1 April 2025.
Short name set inSupplementary Provisions, Article 12, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 18, paragraph (1)
Item 4 Effective Datemachine translation
「四号施行日」
1 April 2025, the date the provisions listed in Article 1, item 4 of the supplementary provisions (附則) of Act No. 1 of 2023 come into effect.
Short name set inSupplementary Provisions, Article 12, paragraph (1)· applies only in this article and in Supplementary Provisions, Article 18
the 2025 New Actmachine translation
「七年新法」
The Local Tax Act as amended by the provisions listed in Article 1, item 4 of the supplementary provisions (附則) of Act No. 1 of 2023, which come into effect on 1 April 2025.
Short name set inSupplementary Provisions, Article 18, paragraph (2)· applies only in this provision and in Supplementary Provisions, Article 17, paragraph (5)