# 地方税法 / Local Tax Act — 第三十三条の二 (Supplementary Provisions, Article 33-2) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号 - English title "Local Tax Act": Ministry of Justice translation database, which lists the title - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第三十三条の二 (Supplementary Provisions, Article 33-2)（上場株式等に係る配当所得等に係る道府県民税及び市町村民税の課税の特例） — address `suppl-3251-226/art-33-2` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第三十三条の二（上場株式等に係る配当所得等に係る道府県民税及び市町村民税の課税の特例） — Special Provisions on Prefectural Inhabitant Tax and Municipal Inhabitant Tax on Dividend Income, etc. on Listed Shares, etc. caption: machine translation, not official suppl-3251-226/art-33-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2 **第一項** 道府県は、当分の間、道府県民税の所得割の納税義務者が前年中に租税特別措置法第八条の四第一項に規定する上場株式等の配当等（以下この項において「上場株式等の配当等」という。）を有する場合には、当該上場株式等の配当等に係る利子所得及び配当所得については、第三十二条第一項及び第二項並びに第三十五条の規定にかかわらず、他の所得と区分し、前年中の当該上場株式等の配当等に係る利子所得の金額及び配当所得の金額として政令で定めるところにより計算した金額（以下この項において「上場株式等に係る配当所得等の金額」という。）に対し、上場株式等に係る課税配当所得等の金額（上場株式等に係る配当所得等の金額（第三項第三号の規定により読み替えて適用される第三十四条の規定の適用がある場合には、その適用後の金額）をいう。）の百分の二（当該納税義務者が指定都市の区域内に住所を有する場合には、百分の一）に相当する金額に相当する道府県民税の所得割を課する。この場合において、当該上場株式等の配当等に係る配当所得については、附則第五条第一項の規定は、適用しない。 suppl-3251-226/art-33-2/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-1 For the time being, where a person liable for the income levy of prefectural inhabitant tax has dividends and similar income on listed shares, etc. prescribed in Article 8-4, paragraph (1) of the Act on Special Measures Concerning Taxation (hereinafter in this paragraph referred to as "dividends and similar income on listed shares, etc.") in the previous year, a prefecture is to impose, notwithstanding Article 32, paragraphs (1) and (2) and Article 35, with respect to the interest income and dividend income relating to those dividends and similar income on listed shares, etc., separately from other income, on the amount calculated as provided by Cabinet Order as the amount of interest income and the amount of dividend income for the previous year relating to those dividends and similar income on listed shares, etc. (hereinafter in this paragraph referred to as the "amount of dividend income, etc. on listed shares, etc."), an income levy of prefectural inhabitant tax in an amount equivalent to two percent (one percent, where that person liable for tax has an address within the area of a designated city) of the amount of taxable dividend income, etc. on listed shares, etc. (meaning the amount of dividend income, etc. on listed shares, etc. (or, where Article 34 as applied with terms replaced pursuant to paragraph (3), item (iii) applies, the amount after that application)). In this case, Article 5, paragraph (1) of the Supplementary Provisions does not apply to the dividend income relating to those dividends and similar income on listed shares, etc. machine translation, not official **第二項** 前項の規定のうち、租税特別措置法第八条の四第二項に規定する特定上場株式等の配当等（以下この項及び第六項において「特定上場株式等の配当等」という。）に係る配当所得に係る部分は、道府県民税の所得割の納税義務者が前年分の所得税について当該特定上場株式等の配当等に係る配当所得につき同条第一項の規定の適用を受けた場合に限り適用する。 suppl-3251-226/art-33-2/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-2 The portion of the preceding paragraph relating to the dividend income relating to dividends and similar income on specified listed shares, etc. prescribed in Article 8-4, paragraph (2) of the Act on Special Measures Concerning Taxation (hereinafter in this paragraph and paragraph (6) referred to as "dividends and similar income on specified listed shares, etc.") applies only where the person liable for the income levy of prefectural inhabitant tax has been subject to the application of Article 8-4, paragraph (1) of the Act on Special Measures Concerning Taxation with regard to the dividend income relating to those dividends and similar income on specified listed shares, etc. for income tax for the previous year. machine translation, not official **第三項** 第一項の規定の適用がある場合には、次に定めるところによる。 suppl-3251-226/art-33-2/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-3 Where the provisions of paragraph (1) apply, the following applies: machine translation, not official **一** 第二十三条第一項（第七号から第九号まで、第十一号イ（２）、第十二号ロ及び第十三号に係る部分に限る。）、第二十四条の五第一項（第二号に係る部分に限る。）、第三十四条第一項（第十号の二及び第十二号に係る部分に限る。）及び第九項、第三十七条、附則第四条第四項並びに附則第四条の二第四項の規定の適用については、第二十三条第一項第十三号中「山林所得金額」とあるのは、「山林所得金額並びに附則第三十三条の二第一項に規定する上場株式等に係る配当所得等の金額」とする。 suppl-3251-226/art-33-2/par-3/item-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-3/item-1 With regard to the application of Article 23, paragraph (1) (limited to the portions relating to items (vii) through (ix), item (xi), (a), (2), item (xii), (b) and item (xiii)), Article 24-5, paragraph (1) (limited to the portion relating to item (ii)), Article 34, paragraph (1) (limited to the portions relating to item (x)-2 and item (xii)) and paragraph (9) of that Article, Article 37, Article 4, paragraph (4) of the Supplementary Provisions and Article 4-2, paragraph (4) of the Supplementary Provisions, the phrase "the amount of timber income" in Article 23, paragraph (1), item (xiii) is deemed to be replaced with "the amount of timber income and the amount of dividend income, etc. on listed shares, etc. prescribed in Article 33-2, paragraph (1) of the Supplementary Provisions"; machine translation, not official **二** 道府県民税の所得割の課税標準の計算上その例によることとされる所得税法第六十九条の規定の適用については、租税特別措置法第八条の四第三項第二号の規定により適用されるところによる。 suppl-3251-226/art-33-2/par-3/item-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-3/item-2 With regard to the application of Article 69 of the Income Tax Act, in accordance with the rules of which the tax base of the income levy of prefectural inhabitant tax is calculated, the provisions as applied pursuant to Article 8-4, paragraph (3), item (ii) of the Act on Special Measures Concerning Taxation govern; machine translation, not official **三** 第三十二条第九項（雑損失の金額に係る部分に限る。）及び第三十四条の規定の適用については、これらの規定中「総所得金額」とあるのは、「総所得金額、附則第三十三条の二第一項に規定する上場株式等に係る配当所得等の金額」とする。 suppl-3251-226/art-33-2/par-3/item-3 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2/par-3/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-3/item-3 With regard to the application of Article 32, paragraph (9) (limited to the portion relating to the amount of casualty loss) and Article 34, the phrase "gross income" in those provisions is deemed to be replaced with "gross income and the amount of dividend income, etc. on listed shares, etc. prescribed in Article 33-2, paragraph (1) of the Supplementary Provisions"; machine translation, not official **四** 第三十七条から第三十七条の四まで、附則第五条第一項、附則第五条の四第一項及び附則第五条の五第一項の規定の適用については、第三十七条中「所得割の額」とあるのは「所得割の額及び附則第三十三条の二第一項の規定による道府県民税の所得割の額」と、第三十七条の二第一項中「山林所得金額」とあるのは「山林所得金額並びに附則第三十三条の二第一項に規定する上場株式等に係る配当所得等の金額」と、同項前段、第三十七条の三、第三十七条の四、附則第五条第一項及び附則第五条の四第一項中「所得割の額」とあるのは「所得割の額並びに附則第三十三条の二第一項の規定による道府県民税の所得割の額」と、第三十七条の二第一項後段中「所得割の額」とあるのは「所得割の額及び附則第三十三条の二第一項の規定による道府県民税の所得割の額の合計額」と、同条第十一項及び附則第五条の五第一項中「所得割の額」とあるのは「所得割の額並びに附則第三十三条の二第一項の規定による道府県民税の所得割の額の合計額」と、附則第五条第一項中「配当等に係るもの」とあるのは「配当等に係るもの及び附則第三十三条の二第一項に規定する上場株式等の配当等に係る配当所得（同条第二項に規定する特定上場株式等の配当等に係る配当所得については同項の規定により同条第一項の規定の適用を受けようとするものに限る。）」と、同項各号中「課税総所得金額」とあるのは「課税総所得金額及び附則第三十三条の二第一項に規定する上場株式等に係る課税配当所得等の金額の合計額」とする。 suppl-3251-226/art-33-2/par-3/item-4 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2/par-3/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-3/item-4 With regard to the application of Article 37 through Article 37-4, Article 5, paragraph (1) of the Supplementary Provisions, Article 5-4, paragraph (1) of the Supplementary Provisions and Article 5-5, paragraph (1) of the Supplementary Provisions, the phrase "the amount of the income levy" in Article 37 is deemed to be replaced with "the amount of the income levy and the amount of the income levy of prefectural inhabitant tax under Article 33-2, paragraph (1) of the Supplementary Provisions", the phrase "the amount of timber income" in Article 37-2, paragraph (1) is deemed to be replaced with "the amount of timber income and the amount of dividend income, etc. on listed shares, etc. prescribed in Article 33-2, paragraph (1) of the Supplementary Provisions", the phrase "the amount of the income levy" in the first sentence of Article 37-2, paragraph (1), Article 37-3, Article 37-4, Article 5, paragraph (1) of the Supplementary Provisions and Article 5-4, paragraph (1) of the Supplementary Provisions is deemed to be replaced with "the amount of the income levy and the amount of the income levy of prefectural inhabitant tax under Article 33-2, paragraph (1) of the Supplementary Provisions", the phrase "the amount of the income levy" in the second sentence of Article 37-2, paragraph (1) is deemed to be replaced with "the total of the amount of the income levy and the amount of the income levy of prefectural inhabitant tax under Article 33-2, paragraph (1) of the Supplementary Provisions", the phrase "the amount of the income levy" in Article 37-2, paragraph (11) and Article 5-5, paragraph (1) of the Supplementary Provisions is deemed to be replaced with "the total of the amount of the income levy and the amount of the income levy of prefectural inhabitant tax under Article 33-2, paragraph (1) of the Supplementary Provisions", the phrase "relating to dividends, etc." in Article 5, paragraph (1) of the Supplementary Provisions is deemed to be replaced with "relating to dividends, etc. and the dividend income relating to dividends and similar income on listed shares, etc. prescribed in Article 33-2, paragraph (1) of the Supplementary Provisions (limited, for the dividend income relating to dividends and similar income on specified listed shares, etc. prescribed in Article 33-2, paragraph (2) of the Supplementary Provisions, to that for which the person wishes to be subject to the application of Article 33-2, paragraph (1) of the Supplementary Provisions pursuant to Article 33-2, paragraph (2) of the Supplementary Provisions)", and the phrase "taxable gross income" in each item of Article 5, paragraph (1) of the Supplementary Provisions is deemed to be replaced with "the total of the taxable gross income and the amount of taxable dividend income, etc. on listed shares, etc. prescribed in Article 33-2, paragraph (1) of the Supplementary Provisions". machine translation, not official **五** 附則第三条の三の規定の適用については、同条第一項及び第二項第一号中「山林所得金額」とあるのは「山林所得金額並びに附則第三十三条の二第一項に規定する上場株式等に係る配当所得等の金額」と、同項中「適用した場合の所得割の額」とあるのは「適用した場合の所得割の額並びに附則第三十三条の二第一項の規定による道府県民税の所得割の額」と、同項第二号及び同条第五項第三号中「所得割の額」とあるのは「所得割の額並びに附則第三十三条の二第一項の規定による道府県民税の所得割の額」とする。 suppl-3251-226/art-33-2/par-3/item-5 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2/par-3/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-3/item-5 With regard to the application of Article 3-3 of the Supplementary Provisions, the phrase "amount of timber income" in paragraph (1) and paragraph (2), item (i) of that Article is deemed to be replaced with "amount of timber income and the amount of dividend income, etc. on listed shares, etc. prescribed in Article 33-2, paragraph (1) of the Supplementary Provisions", the phrase "the amount of the income levy of that person liable for tax in the case where the provisions of Articles 35 and 37 are applied" in paragraph (2) of that Article is deemed to be replaced with "the amount of the income levy of that person liable for tax in the case where the provisions of Articles 35 and 37 are applied and the amount of the income levy of prefectural inhabitant tax under Article 33-2, paragraph (1) of the Supplementary Provisions", and the phrase "the amount of the income levy" in paragraph (2), item (ii) and paragraph (5), item (iii) of that Article is deemed to be replaced with "the amount of the income levy and the amount of the income levy of prefectural inhabitant tax under Article 33-2, paragraph (1) of the Supplementary Provisions"; machine translation, not official **六** 附則第五条の八及び附則第五条の十二の規定の適用については、附則第五条の八第一項及び附則第五条の十二第一項中「所得割の額」とあるのは「所得割の額並びに附則第三十三条の二第一項の規定による道府県民税の所得割の額」と、附則第五条の八第二項第一号及び附則第五条の十二第二項第一号中「所得割の額」とあるのは「所得割の額並びに附則第三十三条の二第一項の規定による道府県民税の所得割の額の合計額」とする。 suppl-3251-226/art-33-2/par-3/item-6 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2/par-3/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-3/item-6 With regard to the application of Article 5-8 and Article 5-12 of the Supplementary Provisions, the phrase "the amount of the income levy" in Article 5-8, paragraph (1) and Article 5-12, paragraph (1) of the Supplementary Provisions is deemed to be replaced with "the amount of the income levy and the amount of the income levy of prefectural inhabitant tax under Article 33-2, paragraph (1) of the Supplementary Provisions", and the phrase "the amount of the income levy" in Article 5-8, paragraph (2), item (i) and Article 5-12, paragraph (2), item (i) of the Supplementary Provisions is deemed to be replaced with "the total of the amount of the income levy and the amount of the income levy of prefectural inhabitant tax under Article 33-2, paragraph (1) of the Supplementary Provisions"; machine translation, not official **七** 前各号に定めるもののほか、第四十五条の二の規定による申告に関する特例その他第一項の規定の適用がある場合における道府県民税に関する規定の適用に関し必要な事項は、政令で定める。 suppl-3251-226/art-33-2/par-3/item-7 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2/par-3/item-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-3/item-7 In addition to what is provided for in the preceding items, Cabinet Order provides for special provisions concerning the filing under Article 45-2 and other particulars necessary for the application of the provisions concerning prefectural inhabitant tax in a case where the provisions of paragraph (1) apply. machine translation, not official **第四項** 前項に定めるもののほか、第一項の規定の適用に関し必要な事項は、政令で定める。 suppl-3251-226/art-33-2/par-4 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-4 Beyond what is prescribed in the preceding paragraph, Cabinet Order provides for the necessary particulars concerning the application of the provisions of paragraph (1). machine translation, not official **第五項** 市町村は、当分の間、市町村民税の所得割の納税義務者が前年中に租税特別措置法第八条の四第一項に規定する上場株式等の配当等（以下この項において「上場株式等の配当等」という。）を有する場合には、当該上場株式等の配当等に係る利子所得及び配当所得については、第三百十三条第一項及び第二項並びに第三百十四条の三の規定にかかわらず、他の所得と区分し、前年中の当該上場株式等の配当等に係る利子所得の金額及び配当所得の金額として政令で定めるところにより計算した金額（以下この項において「上場株式等に係る配当所得等の金額」という。）に対し、上場株式等に係る課税配当所得等の金額（上場株式等に係る配当所得等の金額（第七項第三号の規定により読み替えて適用される第三百十四条の二の規定の適用がある場合には、その適用後の金額）をいう。）の百分の三（当該納税義務者が指定都市の区域内に住所を有する場合には、百分の四）に相当する金額に相当する市町村民税の所得割を課する。この場合において、当該上場株式等の配当等に係る配当所得については、附則第五条第三項の規定は、適用しない。 suppl-3251-226/art-33-2/par-5 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-5 For the time being, where a person liable for the income levy of municipal inhabitant tax has dividends and similar income on listed shares, etc. prescribed in Article 8-4, paragraph (1) of the Act on Special Measures Concerning Taxation (hereinafter in this paragraph referred to as "dividends and similar income on listed shares, etc.") in the previous year, a municipality is to impose, notwithstanding Article 313, paragraphs (1) and (2) and Article 314-3, with respect to the interest income and dividend income relating to those dividends and similar income on listed shares, etc., separately from other income, on the amount calculated as provided by Cabinet Order as the amount of interest income and the amount of dividend income for the previous year relating to those dividends and similar income on listed shares, etc. (hereinafter in this paragraph referred to as the "amount of dividend income, etc. on listed shares, etc."), an income levy of municipal inhabitant tax in an amount equivalent to three percent (four percent, where that person liable for tax has an address within the area of a designated city) of the amount of taxable dividend income, etc. on listed shares, etc. (meaning the amount of dividend income, etc. on listed shares, etc. (or, where Article 314-2 as applied with terms replaced pursuant to paragraph (7), item (iii) applies, the amount after that application)). In this case, Article 5, paragraph (3) of the Supplementary Provisions does not apply to the dividend income relating to those dividends and similar income on listed shares, etc. machine translation, not official **第六項** 前項の規定のうち、特定上場株式等の配当等に係る配当所得に係る部分は、市町村民税の所得割の納税義務者が前年分の所得税について特定上場株式等の配当等に係る配当所得につき租税特別措置法第八条の四第一項の規定の適用を受けた場合に限り適用する。 suppl-3251-226/art-33-2/par-6 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-6 The portion of the preceding paragraph relating to the dividend income relating to dividends and similar income on specified listed shares, etc. applies only where the person liable for the income levy of municipal inhabitant tax has been subject to the application of Article 8-4, paragraph (1) of the Act on Special Measures Concerning Taxation with regard to the dividend income relating to those dividends and similar income on specified listed shares, etc. for income tax for the previous year. machine translation, not official **第七項** 第五項の規定の適用がある場合には、次に定めるところによる。 suppl-3251-226/art-33-2/par-7 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-7 Where the provisions of paragraph (5) apply, the following applies: machine translation, not official **一** 第二百九十二条第一項（第七号から第九号まで、第十一号イ（２）、第十二号ロ及び第十三号に係る部分に限る。）、第二百九十五条第一項（第二号に係る部分に限る。）及び第三項、第三百十四条の二第一項（第十号の二及び第十二号に係る部分に限る。）及び第九項、第三百十四条の六、附則第四条第十項並びに附則第四条の二第十項の規定の適用については、第二百九十二条第一項第十三号中「山林所得金額」とあるのは、「山林所得金額並びに附則第三十三条の二第五項に規定する上場株式等に係る配当所得等の金額」とする。 suppl-3251-226/art-33-2/par-7/item-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2/par-7/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-7/item-1 With regard to the application of Article 292, paragraph (1) (limited to the portions relating to items (vii) through (ix), item (xi), (a), (2), item (xii), (b) and item (xiii)), Article 295, paragraph (1) (limited to the portion relating to item (ii)) and paragraph (3) of that Article, Article 314-2, paragraph (1) (limited to the portions relating to item (x)-2 and item (xii)) and paragraph (9) of that Article, Article 314-6, Article 4, paragraph (10) of the Supplementary Provisions and Article 4-2, paragraph (10) of the Supplementary Provisions, the phrase "the amount of timber income" in Article 292, paragraph (1), item (xiii) is deemed to be replaced with "the amount of timber income and the amount of dividend income, etc. on listed shares, etc. prescribed in Article 33-2, paragraph (5) of the Supplementary Provisions"; machine translation, not official **二** 市町村民税の所得割の課税標準の計算上その例によることとされる所得税法第六十九条の規定の適用については、租税特別措置法第八条の四第三項第二号の規定により適用されるところによる。 suppl-3251-226/art-33-2/par-7/item-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2/par-7/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-7/item-2 With regard to the application of Article 69 of the Income Tax Act, in accordance with the rules of which the tax base of the income levy of municipal inhabitant tax is calculated, the provisions as applied pursuant to Article 8-4, paragraph (3), item (ii) of the Act on Special Measures Concerning Taxation govern; machine translation, not official **三** 第三百十三条第九項（雑損失の金額に係る部分に限る。）及び第三百十四条の二の規定の適用については、これらの規定中「総所得金額」とあるのは、「総所得金額、附則第三十三条の二第五項に規定する上場株式等に係る配当所得等の金額」とする。 suppl-3251-226/art-33-2/par-7/item-3 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2/par-7/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-7/item-3 With regard to the application of Article 313, paragraph (9) (limited to the portion relating to the amount of casualty loss) and Article 314-2, the phrase "gross income" in those provisions is deemed to be replaced with "gross income, the amount of dividend income, etc. on listed shares, etc. prescribed in Article 33-2, paragraph (5) of the Supplementary Provisions"; machine translation, not official **四** 第三百十四条の六から第三百十四条の八まで、第三百十四条の九第一項、附則第五条第三項、附則第五条の四第五項及び附則第五条の五第二項の規定の適用については、第三百十四条の六中「所得割の額」とあるのは「所得割の額及び附則第三十三条の二第五項の規定による市町村民税の所得割の額」と、第三百十四条の七第一項中「山林所得金額」とあるのは「山林所得金額並びに附則第三十三条の二第五項に規定する上場株式等に係る配当所得等の金額」と、同項前段、第三百十四条の八、第三百十四条の九第一項、附則第五条第三項及び附則第五条の四第五項中「所得割の額」とあるのは「所得割の額並びに附則第三十三条の二第五項の規定による市町村民税の所得割の額」と、第三百十四条の七第一項後段中「所得割の額」とあるのは「所得割の額及び附則第三十三条の二第五項の規定による市町村民税の所得割の額の合計額」と、同条第十一項及び附則第五条の五第二項中「所得割の額」とあるのは「所得割の額並びに附則第三十三条の二第五項の規定による市町村民税の所得割の額の合計額」と、附則第五条第三項中「配当等に係るもの」とあるのは「配当等に係るもの及び附則第三十三条の二第五項に規定する上場株式等の配当等に係る配当所得（同条第六項に規定する特定上場株式等の配当等に係る配当所得については同項の規定により同条第五項の規定の適用を受けようとするものに限る。）」と、同項各号中「課税総所得金額」とあるのは「課税総所得金額及び附則第三十三条の二第五項に規定する上場株式等に係る課税配当所得等の金額の合計額」とする。 suppl-3251-226/art-33-2/par-7/item-4 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2/par-7/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-7/item-4 With regard to the application of Article 314-6 through Article 314-8, Article 314-9, paragraph (1), Article 5, paragraph (3) of the Supplementary Provisions, Article 5-4, paragraph (5) of the Supplementary Provisions and Article 5-5, paragraph (2) of the Supplementary Provisions, the phrase "the amount of the income levy" in Article 314-6 is deemed to be replaced with "the amount of the income levy and the amount of the income levy of municipal inhabitant tax under Article 33-2, paragraph (5) of the Supplementary Provisions", the phrase "the amount of timber income" in Article 314-7, paragraph (1) is deemed to be replaced with "the amount of timber income and the amount of dividend income, etc. on listed shares, etc. prescribed in Article 33-2, paragraph (5) of the Supplementary Provisions", the phrase "the amount of the income levy" in the first sentence of Article 314-7, paragraph (1), Article 314-8, Article 314-9, paragraph (1), Article 5, paragraph (3) of the Supplementary Provisions and Article 5-4, paragraph (5) of the Supplementary Provisions is deemed to be replaced with "the amount of the income levy and the amount of the income levy of municipal inhabitant tax under Article 33-2, paragraph (5) of the Supplementary Provisions", the phrase "the amount of the income levy" in the second sentence of Article 314-7, paragraph (1) is deemed to be replaced with "the total of the amount of the income levy and the amount of the income levy of municipal inhabitant tax under Article 33-2, paragraph (5) of the Supplementary Provisions", the phrase "the amount of the income levy" in Article 314-7, paragraph (11) and Article 5-5, paragraph (2) of the Supplementary Provisions is deemed to be replaced with "the total of the amount of the income levy and the amount of the income levy of municipal inhabitant tax under Article 33-2, paragraph (5) of the Supplementary Provisions", the phrase "relating to dividends, etc. listed in the items of Article 9, paragraph (1) of the Act on Special Measures Concerning Taxation" in Article 5, paragraph (3) of the Supplementary Provisions is deemed to be replaced with "relating to dividends, etc. listed in the items of Article 9, paragraph (1) of the Act on Special Measures Concerning Taxation and the dividend income relating to dividends and similar income on listed shares, etc. prescribed in Article 33-2, paragraph (5) of the Supplementary Provisions (limited, for the dividend income relating to dividends and similar income on specified listed shares, etc. prescribed in Article 33-2, paragraph (6) of the Supplementary Provisions, to that for which the person wishes to be subject to the application of Article 33-2, paragraph (5) of the Supplementary Provisions pursuant to Article 33-2, paragraph (6) of the Supplementary Provisions)", and the phrase "taxable gross income" in each item of Article 5, paragraph (3) of the Supplementary Provisions is deemed to be replaced with "the total of the taxable gross income and the amount of taxable dividend income, etc. on listed shares, etc. prescribed in Article 33-2, paragraph (5) of the Supplementary Provisions". machine translation, not official **五** 附則第三条の三の規定の適用については、同条第二項第三号及び第五項第二号中「所得割の額」とあるのは「所得割の額並びに附則第三十三条の二第五項の規定による市町村民税の所得割の額」と、同条第四項及び第五項第一号中「山林所得金額」とあるのは「山林所得金額並びに附則第三十三条の二第五項に規定する上場株式等に係る配当所得等の金額」と、同項中「適用した場合の所得割の額」とあるのは「適用した場合の所得割の額並びに附則第三十三条の二第五項の規定による市町村民税の所得割の額」とする。 suppl-3251-226/art-33-2/par-7/item-5 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2/par-7/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-7/item-5 With regard to the application of Article 3-3 of the Supplementary Provisions, the phrase "the amount of the income levy" in paragraph (2), item (iii) and paragraph (5), item (ii) of that Article is deemed to be replaced with "the amount of the income levy and the amount of the income levy of municipal inhabitant tax under Article 33-2, paragraph (5) of the Supplementary Provisions", the phrase "amount of timber income" in paragraph (4) and paragraph (5), item (i) of that Article is deemed to be replaced with "amount of timber income and the amount of dividend income, etc. on listed shares, etc. prescribed in Article 33-2, paragraph (5) of the Supplementary Provisions", and the phrase "the amount of the income levy of that person liable for tax in the case where the provisions of Articles 314-3 and 314-6 are applied" in paragraph (5) of that Article is deemed to be replaced with "the amount of the income levy of that person liable for tax in the case where the provisions of Articles 314-3 and 314-6 are applied and the amount of the income levy of municipal inhabitant tax under Article 33-2, paragraph (5) of the Supplementary Provisions"; machine translation, not official **六** 附則第五条の八及び附則第五条の十二の規定の適用については、附則第五条の八第二項第二号及び附則第五条の十二第二項第二号中「所得割の額」とあるのは「所得割の額並びに附則第三十三条の二第五項の規定による市町村民税の所得割の額の合計額」と、附則第五条の八第四項及び附則第五条の十二第三項中「所得割の額」とあるのは「所得割の額並びに附則第三十三条の二第五項の規定による市町村民税の所得割の額」とする。 suppl-3251-226/art-33-2/par-7/item-6 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2/par-7/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-7/item-6 With regard to the application of Article 5-8 and Article 5-12 of the Supplementary Provisions, the phrase "the amount of the income levy" in Article 5-8, paragraph (2), item (ii) and Article 5-12, paragraph (2), item (ii) of the Supplementary Provisions is deemed to be replaced with "the total of the amount of the income levy and the amount of the income levy of municipal inhabitant tax under Article 33-2, paragraph (5) of the Supplementary Provisions", and the phrase "the amount of the income levy" in Article 5-8, paragraph (4) and Article 5-12, paragraph (3) of the Supplementary Provisions is deemed to be replaced with "the amount of the income levy and the amount of the income levy of municipal inhabitant tax under Article 33-2, paragraph (5) of the Supplementary Provisions"; machine translation, not official **七** 前各号に定めるもののほか、第三百十七条の二の規定による申告に関する特例その他第五項の規定の適用がある場合における市町村民税に関する規定の適用に関し必要な事項は、政令で定める。 suppl-3251-226/art-33-2/par-7/item-7 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2/par-7/item-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-7/item-7 In addition to what is provided for in the preceding items, Cabinet Order provides for special provisions concerning the filing under Article 317-2 and other particulars necessary for the application of the provisions concerning municipal inhabitant tax in a case where the provisions of paragraph (5) apply. machine translation, not official **第八項** 前項に定めるもののほか、第五項の規定の適用に関し必要な事項は、政令で定める。 suppl-3251-226/art-33-2/par-8 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-8 Beyond what is prescribed in the preceding paragraph, Cabinet Order provides for the necessary particulars concerning the application of the provisions of paragraph (5). machine translation, not official --- ## Cites - suppl-3251-226/art-33-2/par-1: 租税特別措置法第八条の四第一項 → 租税特別措置法 第八条の四第一項 (Article 8-4, paragraph (1)), art-8-4/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-8-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-8-4/par-1 - suppl-3251-226/art-33-2/par-1: この項 → 地方税法 附則第三十三条の二第一項 (Supplementary Provisions, Article 33-2, paragraph (1)), suppl-3251-226/art-33-2/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-1 - suppl-3251-226/art-33-2/par-1: 第三十二条第一項 → 地方税法 第三十二条第一項 (Article 32, paragraph (1)), art-32/par-1 — https://japanlaw.org/en/local-tax-act/art-32/par-1 · https://japanlaw.org/l/325AC0000000226/art-32/par-1 - suppl-3251-226/art-33-2/par-1: 第二項 → 地方税法 第三十二条第二項 (Article 32, paragraph (2)), art-32/par-2 — https://japanlaw.org/en/local-tax-act/art-32/par-2 · https://japanlaw.org/l/325AC0000000226/art-32/par-2 - suppl-3251-226/art-33-2/par-1: 第三十五条 → 地方税法 第三十五条 (Article 35), art-35 — https://japanlaw.org/en/local-tax-act/art-35 · https://japanlaw.org/l/325AC0000000226/art-35 - suppl-3251-226/art-33-2/par-1: 第三項第三号 → 地方税法 附則第三十三条の二第三項第三号 (Supplementary Provisions, Article 33-2, paragraph (3), item (iii)), suppl-3251-226/art-33-2/par-3/item-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2/par-3/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-3/item-3 - suppl-3251-226/art-33-2/par-1: 第三十四条 → 地方税法 第三十四条 (Article 34), art-34 — https://japanlaw.org/en/local-tax-act/art-34 · https://japanlaw.org/l/325AC0000000226/art-34 - suppl-3251-226/art-33-2/par-1: 附則第五条第一項 → 地方税法 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-3251-226/art-5/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5/par-1 - suppl-3251-226/art-33-2/par-2: 前項 → 地方税法 附則第三十三条の二第一項 (Supplementary Provisions, Article 33-2, paragraph (1)), suppl-3251-226/art-33-2/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-1 - suppl-3251-226/art-33-2/par-2: 租税特別措置法第八条の四第二項 → 租税特別措置法 第八条の四第二項 (Article 8-4, paragraph (2)), art-8-4/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-8-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-8-4/par-2 - suppl-3251-226/art-33-2/par-2: この項 → 地方税法 附則第三十三条の二第二項 (Supplementary Provisions, Article 33-2, paragraph (2)), suppl-3251-226/art-33-2/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-2 - suppl-3251-226/art-33-2/par-2: 第六項 → 地方税法 附則第三十三条の二第六項 (Supplementary Provisions, Article 33-2, paragraph (6)), suppl-3251-226/art-33-2/par-6 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-6 - suppl-3251-226/art-33-2/par-2: 同条第一項 → 租税特別措置法 第八条の四第一項 (Article 8-4, paragraph (1)), art-8-4/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-8-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-8-4/par-1 - suppl-3251-226/art-33-2/par-3: 第一項 → 地方税法 附則第三十三条の二第一項 (Supplementary Provisions, Article 33-2, paragraph (1)), suppl-3251-226/art-33-2/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-1 - suppl-3251-226/art-33-2/par-3/item-1: 第二十三条第一項 → 地方税法 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — https://japanlaw.org/en/local-tax-act/art-23/par-1 · https://japanlaw.org/l/325AC0000000226/art-23/par-1 - suppl-3251-226/art-33-2/par-3/item-1: 第七号から第九号まで → 地方税法 第二十三条第一項第七号 (Article 23, paragraph (1), item (vii)), art-23/par-1/item-7 — https://japanlaw.org/en/local-tax-act/art-23/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/art-23/par-1/item-7 - suppl-3251-226/art-33-2/par-3/item-1: 第十一号 → 地方税法 第二十三条第一項第十一号 (Article 23, paragraph (1), item (xi)), art-23/par-1/item-11 — https://japanlaw.org/en/local-tax-act/art-23/par-1/item-11 · https://japanlaw.org/l/325AC0000000226/art-23/par-1/item-11 - suppl-3251-226/art-33-2/par-3/item-1: 第十二号 → 地方税法 第二十三条第一項第十二号 (Article 23, paragraph (1), item (xii)), art-23/par-1/item-12 — https://japanlaw.org/en/local-tax-act/art-23/par-1/item-12 · https://japanlaw.org/l/325AC0000000226/art-23/par-1/item-12 - suppl-3251-226/art-33-2/par-3/item-1: 第十三号 → 地方税法 第二十三条第一項第十三号 (Article 23, paragraph (1), item (xiii)), art-23/par-1/item-13 — https://japanlaw.org/en/local-tax-act/art-23/par-1/item-13 · https://japanlaw.org/l/325AC0000000226/art-23/par-1/item-13 - suppl-3251-226/art-33-2/par-3/item-1: 第二十四条の五第一項 → 地方税法 第二十四条の五第一項 (Article 24-5, paragraph (1)), art-24-5/par-1 — https://japanlaw.org/en/local-tax-act/art-24-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-24-5/par-1 - suppl-3251-226/art-33-2/par-3/item-1: 第二号 → 地方税法 第二十四条の五第一項第二号 (Article 24-5, paragraph (1), item (ii)), art-24-5/par-1/item-2 — https://japanlaw.org/en/local-tax-act/art-24-5/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-24-5/par-1/item-2 - suppl-3251-226/art-33-2/par-3/item-1: 第三十四条第一項 → 地方税法 第三十四条第一項 (Article 34, paragraph (1)), art-34/par-1 — https://japanlaw.org/en/local-tax-act/art-34/par-1 · https://japanlaw.org/l/325AC0000000226/art-34/par-1 - suppl-3251-226/art-33-2/par-3/item-1: 第十号の二 → 地方税法 第三十四条第一項第十号の二 (Article 34, paragraph (1), item (x-2)), art-34/par-1/item-10-2 — https://japanlaw.org/en/local-tax-act/art-34/par-1/item-10-2 · https://japanlaw.org/l/325AC0000000226/art-34/par-1/item-10-2 - suppl-3251-226/art-33-2/par-3/item-1: 第十二号 → 地方税法 第三十四条第一項第十二号 (Article 34, paragraph (1), item (xii)), art-34/par-1/item-12 — https://japanlaw.org/en/local-tax-act/art-34/par-1/item-12 · https://japanlaw.org/l/325AC0000000226/art-34/par-1/item-12 - suppl-3251-226/art-33-2/par-3/item-1: 第三十七条 → 地方税法 第三十七条 (Article 37), art-37 — https://japanlaw.org/en/local-tax-act/art-37 · https://japanlaw.org/l/325AC0000000226/art-37 - suppl-3251-226/art-33-2/par-3/item-1: 附則第四条第四項 → 地方税法 附則第四条第四項 (Supplementary Provisions, Article 4, paragraph (4)), suppl-3251-226/art-4/par-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-4/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-4/par-4 - suppl-3251-226/art-33-2/par-3/item-1: 附則第四条の二第四項 → 地方税法 附則第四条の二第四項 (Supplementary Provisions, Article 4-2, paragraph (4)), suppl-3251-226/art-4-2/par-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-4-2/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-4-2/par-4 - suppl-3251-226/art-33-2/par-3/item-1: 附則第三十三条の二第一項 → 地方税法 附則第三十三条の二第一項 (Supplementary Provisions, Article 33-2, paragraph (1)), suppl-3251-226/art-33-2/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-1 - suppl-3251-226/art-33-2/par-3/item-2: 所得税法第六十九条 → 所得税法 第六十九条 (Article 69), art-69 — https://japanlaw.org/en/income-tax-act/art-69 · https://japanlaw.org/l/340AC0000000033/art-69 - suppl-3251-226/art-33-2/par-3/item-2: 租税特別措置法第八条の四第三項第二号 → 租税特別措置法 第八条の四第三項第二号 (Article 8-4, paragraph (3), item (ii)), art-8-4/par-3/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-8-4/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-8-4/par-3/item-2 - suppl-3251-226/art-33-2/par-3/item-3: 第三十二条第九項 → 地方税法 第三十二条第九項 (Article 32, paragraph (9)), art-32/par-9 — https://japanlaw.org/en/local-tax-act/art-32/par-9 · https://japanlaw.org/l/325AC0000000226/art-32/par-9 - suppl-3251-226/art-33-2/par-3/item-3: 第三十四条 → 地方税法 第三十四条 (Article 34), art-34 — https://japanlaw.org/en/local-tax-act/art-34 · https://japanlaw.org/l/325AC0000000226/art-34 - suppl-3251-226/art-33-2/par-3/item-3: 附則第三十三条の二第一項 → 地方税法 附則第三十三条の二第一項 (Supplementary Provisions, Article 33-2, paragraph (1)), suppl-3251-226/art-33-2/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-1 - suppl-3251-226/art-33-2/par-3/item-4: 第三十七条から第三十七条の四まで → 地方税法 第三十七条 (Article 37), art-37 — https://japanlaw.org/en/local-tax-act/art-37 · https://japanlaw.org/l/325AC0000000226/art-37 - suppl-3251-226/art-33-2/par-3/item-4: 第三十七条から第三十七条の四まで → 地方税法 第三十七条の二 (Article 37-2), art-37-2 — https://japanlaw.org/en/local-tax-act/art-37-2 · https://japanlaw.org/l/325AC0000000226/art-37-2 - suppl-3251-226/art-33-2/par-3/item-4: 第三十七条から第三十七条の四まで → 地方税法 第三十七条の三 (Article 37-3), art-37-3 — https://japanlaw.org/en/local-tax-act/art-37-3 · https://japanlaw.org/l/325AC0000000226/art-37-3 - suppl-3251-226/art-33-2/par-3/item-4: 第三十七条から第三十七条の四まで → 地方税法 第三十七条の四 (Article 37-4), art-37-4 — https://japanlaw.org/en/local-tax-act/art-37-4 · https://japanlaw.org/l/325AC0000000226/art-37-4 - suppl-3251-226/art-33-2/par-3/item-4: 附則第五条第一項 → 地方税法 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-3251-226/art-5/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5/par-1 - suppl-3251-226/art-33-2/par-3/item-4: 附則第五条の四第一項 → 地方税法 附則第五条の四第一項 (Supplementary Provisions, Article 5-4, paragraph (1)), suppl-3251-226/art-5-4/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-4/par-1 - suppl-3251-226/art-33-2/par-3/item-4: 附則第五条の五第一項 → 地方税法 附則第五条の五第一項 (Supplementary Provisions, Article 5-5, paragraph (1)), suppl-3251-226/art-5-5/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-5/par-1 - suppl-3251-226/art-33-2/par-3/item-4: 附則第三十三条の二第一項 → 地方税法 附則第三十三条の二第一項 (Supplementary Provisions, Article 33-2, paragraph (1)), suppl-3251-226/art-33-2/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-1 - suppl-3251-226/art-33-2/par-3/item-4: 第三十七条の二第一項 → 地方税法 第三十七条の二第一項 (Article 37-2, paragraph (1)), art-37-2/par-1 — https://japanlaw.org/en/local-tax-act/art-37-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-37-2/par-1 - suppl-3251-226/art-33-2/par-3/item-4: 同条第二項 → 地方税法 附則第三十三条の二第二項 (Supplementary Provisions, Article 33-2, paragraph (2)), suppl-3251-226/art-33-2/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-2 - suppl-3251-226/art-33-2/par-3/item-5: 附則第三条の三 → 地方税法 附則第三条の三 (Supplementary Provisions, Article 3-3), suppl-3251-226/art-3-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-3-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-3 - suppl-3251-226/art-33-2/par-3/item-5: 同条第一項 → 地方税法 附則第三条の三第一項 (Supplementary Provisions, Article 3-3, paragraph (1)), suppl-3251-226/art-3-3/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-3-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-3/par-1 - suppl-3251-226/art-33-2/par-3/item-5: 第二項第一号 → 地方税法 附則第三条の三第二項第一号 (Supplementary Provisions, Article 3-3, paragraph (2), item (i)), suppl-3251-226/art-3-3/par-2/item-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-3-3/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-3/par-2/item-1 - suppl-3251-226/art-33-2/par-3/item-5: 附則第三十三条の二第一項 → 地方税法 附則第三十三条の二第一項 (Supplementary Provisions, Article 33-2, paragraph (1)), suppl-3251-226/art-33-2/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-1 - suppl-3251-226/art-33-2/par-3/item-5: 同項 → 地方税法 附則第三条の三第二項 (Supplementary Provisions, Article 3-3, paragraph (2)), suppl-3251-226/art-3-3/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-3-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-3/par-2 - suppl-3251-226/art-33-2/par-3/item-5: 同項第二号 → 地方税法 附則第三条の三第二項第二号 (Supplementary Provisions, Article 3-3, paragraph (2), item (ii)), suppl-3251-226/art-3-3/par-2/item-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-3-3/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-3/par-2/item-2 - suppl-3251-226/art-33-2/par-3/item-5: 同条第五項第三号 → 地方税法 附則第三条の三第五項第三号 (Supplementary Provisions, Article 3-3, paragraph (5), item (iii)), suppl-3251-226/art-3-3/par-5/item-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-3-3/par-5/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-3/par-5/item-3 - suppl-3251-226/art-33-2/par-3/item-6: 附則第五条の八 → 地方税法 附則第五条の八 (Supplementary Provisions, Article 5-8), suppl-3251-226/art-5-8 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5-8 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-8 - suppl-3251-226/art-33-2/par-3/item-6: 附則第五条の十二 → 地方税法 附則第五条の十二 (Supplementary Provisions, Article 5-12), suppl-3251-226/art-5-12 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5-12 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-12 - suppl-3251-226/art-33-2/par-3/item-6: 附則第五条の八第一項 → 地方税法 附則第五条の八第一項 (Supplementary Provisions, Article 5-8, paragraph (1)), suppl-3251-226/art-5-8/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-8/par-1 - suppl-3251-226/art-33-2/par-3/item-6: 附則第五条の十二第一項 → 地方税法 附則第五条の十二第一項 (Supplementary Provisions, Article 5-12, paragraph (1)), suppl-3251-226/art-5-12/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-12/par-1 - suppl-3251-226/art-33-2/par-3/item-6: 附則第三十三条の二第一項 → 地方税法 附則第三十三条の二第一項 (Supplementary Provisions, Article 33-2, paragraph (1)), suppl-3251-226/art-33-2/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-1 - suppl-3251-226/art-33-2/par-3/item-6: 附則第五条の八第二項第一号 → 地方税法 附則第五条の八第二項第一号 (Supplementary Provisions, Article 5-8, paragraph (2), item (i)), suppl-3251-226/art-5-8/par-2/item-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5-8/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-8/par-2/item-1 - suppl-3251-226/art-33-2/par-3/item-6: 附則第五条の十二第二項第一号 → 地方税法 附則第五条の十二第二項第一号 (Supplementary Provisions, Article 5-12, paragraph (2), item (i)), suppl-3251-226/art-5-12/par-2/item-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5-12/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-12/par-2/item-1 - suppl-3251-226/art-33-2/par-3/item-7: 前各号 → 地方税法 附則第三十三条の二第三項第一号 (Supplementary Provisions, Article 33-2, paragraph (3), item (i)), suppl-3251-226/art-33-2/par-3/item-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-3/item-1 - suppl-3251-226/art-33-2/par-3/item-7: 前各号 → 地方税法 附則第三十三条の二第三項第二号 (Supplementary Provisions, Article 33-2, paragraph (3), item (ii)), suppl-3251-226/art-33-2/par-3/item-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-3/item-2 - suppl-3251-226/art-33-2/par-3/item-7: 前各号 → 地方税法 附則第三十三条の二第三項第三号 (Supplementary Provisions, Article 33-2, paragraph (3), item (iii)), suppl-3251-226/art-33-2/par-3/item-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2/par-3/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-3/item-3 - suppl-3251-226/art-33-2/par-3/item-7: 前各号 → 地方税法 附則第三十三条の二第三項第四号 (Supplementary Provisions, Article 33-2, paragraph (3), item (iv)), suppl-3251-226/art-33-2/par-3/item-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2/par-3/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-3/item-4 - suppl-3251-226/art-33-2/par-3/item-7: 前各号 → 地方税法 附則第三十三条の二第三項第五号 (Supplementary Provisions, Article 33-2, paragraph (3), item (v)), suppl-3251-226/art-33-2/par-3/item-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2/par-3/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-3/item-5 - suppl-3251-226/art-33-2/par-3/item-7: 前各号 → 地方税法 附則第三十三条の二第三項第六号 (Supplementary Provisions, Article 33-2, paragraph (3), item (vi)), suppl-3251-226/art-33-2/par-3/item-6 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2/par-3/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-3/item-6 - suppl-3251-226/art-33-2/par-3/item-7: 第四十五条の二 → 地方税法 第四十五条の二 (Article 45-2), art-45-2 — https://japanlaw.org/en/local-tax-act/art-45-2 · https://japanlaw.org/l/325AC0000000226/art-45-2 - suppl-3251-226/art-33-2/par-3/item-7: 第一項 → 地方税法 附則第三十三条の二第一項 (Supplementary Provisions, Article 33-2, paragraph (1)), suppl-3251-226/art-33-2/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-1 - suppl-3251-226/art-33-2/par-4: 前項 → 地方税法 附則第三十三条の二第三項 (Supplementary Provisions, Article 33-2, paragraph (3)), suppl-3251-226/art-33-2/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-3 - suppl-3251-226/art-33-2/par-4: 第一項 → 地方税法 附則第三十三条の二第一項 (Supplementary Provisions, Article 33-2, paragraph (1)), suppl-3251-226/art-33-2/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-1 - suppl-3251-226/art-33-2/par-5: 租税特別措置法第八条の四第一項 → 租税特別措置法 第八条の四第一項 (Article 8-4, paragraph (1)), art-8-4/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-8-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-8-4/par-1 - suppl-3251-226/art-33-2/par-5: この項 → 地方税法 附則第三十三条の二第五項 (Supplementary Provisions, Article 33-2, paragraph (5)), suppl-3251-226/art-33-2/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-5 - suppl-3251-226/art-33-2/par-5: 第三百十三条第一項 → 地方税法 第三百十三条第一項 (Article 313, paragraph (1)), art-313/par-1 — https://japanlaw.org/en/local-tax-act/art-313/par-1 · https://japanlaw.org/l/325AC0000000226/art-313/par-1 - suppl-3251-226/art-33-2/par-5: 第二項 → 地方税法 第三百十三条第二項 (Article 313, paragraph (2)), art-313/par-2 — https://japanlaw.org/en/local-tax-act/art-313/par-2 · https://japanlaw.org/l/325AC0000000226/art-313/par-2 - suppl-3251-226/art-33-2/par-5: 第三百十四条の三 → 地方税法 第三百十四条の三 (Article 314-3), art-314-3 — https://japanlaw.org/en/local-tax-act/art-314-3 · https://japanlaw.org/l/325AC0000000226/art-314-3 - suppl-3251-226/art-33-2/par-5: 第七項第三号 → 地方税法 附則第三十三条の二第七項第三号 (Supplementary Provisions, Article 33-2, paragraph (7), item (iii)), suppl-3251-226/art-33-2/par-7/item-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2/par-7/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-7/item-3 - suppl-3251-226/art-33-2/par-5: 第三百十四条の二 → 地方税法 第三百十四条の二 (Article 314-2), art-314-2 — https://japanlaw.org/en/local-tax-act/art-314-2 · https://japanlaw.org/l/325AC0000000226/art-314-2 - suppl-3251-226/art-33-2/par-5: 附則第五条第三項 → 地方税法 附則第五条第三項 (Supplementary Provisions, Article 5, paragraph (3)), suppl-3251-226/art-5/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5/par-3 - suppl-3251-226/art-33-2/par-6: 前項 → 地方税法 附則第三十三条の二第五項 (Supplementary Provisions, Article 33-2, paragraph (5)), suppl-3251-226/art-33-2/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-5 - suppl-3251-226/art-33-2/par-6: 租税特別措置法第八条の四第一項 → 租税特別措置法 第八条の四第一項 (Article 8-4, paragraph (1)), art-8-4/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-8-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-8-4/par-1 - suppl-3251-226/art-33-2/par-7: 第五項 → 地方税法 附則第三十三条の二第五項 (Supplementary Provisions, Article 33-2, paragraph (5)), suppl-3251-226/art-33-2/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-5 - suppl-3251-226/art-33-2/par-7/item-1: 第二百九十二条第一項 → 地方税法 第二百九十二条第一項 (Article 292, paragraph (1)), art-292/par-1 — https://japanlaw.org/en/local-tax-act/art-292/par-1 · https://japanlaw.org/l/325AC0000000226/art-292/par-1 - suppl-3251-226/art-33-2/par-7/item-1: 第七号から第九号まで → 地方税法 第二百九十二条第一項第七号 (Article 292, paragraph (1), item (vii)), art-292/par-1/item-7 — https://japanlaw.org/en/local-tax-act/art-292/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/art-292/par-1/item-7 - suppl-3251-226/art-33-2/par-7/item-1: 第十一号 → 地方税法 第二百九十二条第一項第十一号 (Article 292, paragraph (1), item (xi)), art-292/par-1/item-11 — https://japanlaw.org/en/local-tax-act/art-292/par-1/item-11 · https://japanlaw.org/l/325AC0000000226/art-292/par-1/item-11 - suppl-3251-226/art-33-2/par-7/item-1: 第十二号 → 地方税法 第二百九十二条第一項第十二号 (Article 292, paragraph (1), item (xii)), art-292/par-1/item-12 — https://japanlaw.org/en/local-tax-act/art-292/par-1/item-12 · https://japanlaw.org/l/325AC0000000226/art-292/par-1/item-12 - suppl-3251-226/art-33-2/par-7/item-1: 第十三号 → 地方税法 第二百九十二条第一項第十三号 (Article 292, paragraph (1), item (xiii)), art-292/par-1/item-13 — https://japanlaw.org/en/local-tax-act/art-292/par-1/item-13 · https://japanlaw.org/l/325AC0000000226/art-292/par-1/item-13 - suppl-3251-226/art-33-2/par-7/item-1: 第二百九十五条第一項 → 地方税法 第二百九十五条第一項 (Article 295, paragraph (1)), art-295/par-1 — https://japanlaw.org/en/local-tax-act/art-295/par-1 · https://japanlaw.org/l/325AC0000000226/art-295/par-1 - suppl-3251-226/art-33-2/par-7/item-1: 第二号 → 地方税法 第二百九十五条第一項第二号 (Article 295, paragraph (1), item (ii)), art-295/par-1/item-2 — https://japanlaw.org/en/local-tax-act/art-295/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-295/par-1/item-2 - suppl-3251-226/art-33-2/par-7/item-1: 第三項 → 地方税法 第二百九十五条第三項 (Article 295, paragraph (3)), art-295/par-3 — https://japanlaw.org/en/local-tax-act/art-295/par-3 · https://japanlaw.org/l/325AC0000000226/art-295/par-3 - suppl-3251-226/art-33-2/par-7/item-1: 第三百十四条の二第一項 → 地方税法 第三百十四条の二第一項 (Article 314-2, paragraph (1)), art-314-2/par-1 — https://japanlaw.org/en/local-tax-act/art-314-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-314-2/par-1 - suppl-3251-226/art-33-2/par-7/item-1: 第十号の二 → 地方税法 第三百十四条の二第一項第十号の二 (Article 314-2, paragraph (1), item (x-2)), art-314-2/par-1/item-10-2 — https://japanlaw.org/en/local-tax-act/art-314-2/par-1/item-10-2 · https://japanlaw.org/l/325AC0000000226/art-314-2/par-1/item-10-2 - suppl-3251-226/art-33-2/par-7/item-1: 第十二号 → 地方税法 第三百十四条の二第一項第十二号 (Article 314-2, paragraph (1), item (xii)), art-314-2/par-1/item-12 — https://japanlaw.org/en/local-tax-act/art-314-2/par-1/item-12 · https://japanlaw.org/l/325AC0000000226/art-314-2/par-1/item-12 - suppl-3251-226/art-33-2/par-7/item-1: 第三百十四条の六 → 地方税法 第三百十四条の六 (Article 314-6), art-314-6 — https://japanlaw.org/en/local-tax-act/art-314-6 · https://japanlaw.org/l/325AC0000000226/art-314-6 - suppl-3251-226/art-33-2/par-7/item-1: 附則第四条第十項 → 地方税法 附則第四条第十項 (Supplementary Provisions, Article 4, paragraph (10)), suppl-3251-226/art-4/par-10 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-4/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-4/par-10 - suppl-3251-226/art-33-2/par-7/item-1: 附則第四条の二第十項 → 地方税法 附則第四条の二第十項 (Supplementary Provisions, Article 4-2, paragraph (10)), suppl-3251-226/art-4-2/par-10 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-4-2/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-4-2/par-10 - suppl-3251-226/art-33-2/par-7/item-1: 附則第三十三条の二第五項 → 地方税法 附則第三十三条の二第五項 (Supplementary Provisions, Article 33-2, paragraph (5)), suppl-3251-226/art-33-2/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-5 - suppl-3251-226/art-33-2/par-7/item-2: 所得税法第六十九条 → 所得税法 第六十九条 (Article 69), art-69 — https://japanlaw.org/en/income-tax-act/art-69 · https://japanlaw.org/l/340AC0000000033/art-69 - suppl-3251-226/art-33-2/par-7/item-2: 租税特別措置法第八条の四第三項第二号 → 租税特別措置法 第八条の四第三項第二号 (Article 8-4, paragraph (3), item (ii)), art-8-4/par-3/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-8-4/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-8-4/par-3/item-2 - suppl-3251-226/art-33-2/par-7/item-3: 第三百十三条第九項 → 地方税法 第三百十三条第九項 (Article 313, paragraph (9)), art-313/par-9 — https://japanlaw.org/en/local-tax-act/art-313/par-9 · https://japanlaw.org/l/325AC0000000226/art-313/par-9 - suppl-3251-226/art-33-2/par-7/item-3: 第三百十四条の二 → 地方税法 第三百十四条の二 (Article 314-2), art-314-2 — https://japanlaw.org/en/local-tax-act/art-314-2 · https://japanlaw.org/l/325AC0000000226/art-314-2 - suppl-3251-226/art-33-2/par-7/item-3: 附則第三十三条の二第五項 → 地方税法 附則第三十三条の二第五項 (Supplementary Provisions, Article 33-2, paragraph (5)), suppl-3251-226/art-33-2/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-5 - suppl-3251-226/art-33-2/par-7/item-4: 第三百十四条の六から第三百十四条の八まで → 地方税法 第三百十四条の六 (Article 314-6), art-314-6 — https://japanlaw.org/en/local-tax-act/art-314-6 · https://japanlaw.org/l/325AC0000000226/art-314-6 - suppl-3251-226/art-33-2/par-7/item-4: 第三百十四条の六から第三百十四条の八まで → 地方税法 第三百十四条の七 (Article 314-7), art-314-7 — https://japanlaw.org/en/local-tax-act/art-314-7 · https://japanlaw.org/l/325AC0000000226/art-314-7 - suppl-3251-226/art-33-2/par-7/item-4: 第三百十四条の六から第三百十四条の八まで → 地方税法 第三百十四条の八 (Article 314-8), art-314-8 — https://japanlaw.org/en/local-tax-act/art-314-8 · https://japanlaw.org/l/325AC0000000226/art-314-8 - suppl-3251-226/art-33-2/par-7/item-4: 第三百十四条の九第一項 → 地方税法 第三百十四条の九第一項 (Article 314-9, paragraph (1)), art-314-9/par-1 — https://japanlaw.org/en/local-tax-act/art-314-9/par-1 · https://japanlaw.org/l/325AC0000000226/art-314-9/par-1 - suppl-3251-226/art-33-2/par-7/item-4: 附則第五条第三項 → 地方税法 附則第五条第三項 (Supplementary Provisions, Article 5, paragraph (3)), suppl-3251-226/art-5/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5/par-3 - suppl-3251-226/art-33-2/par-7/item-4: 附則第五条の四第五項 → 地方税法 附則第五条の四第五項 (Supplementary Provisions, Article 5-4, paragraph (5)), suppl-3251-226/art-5-4/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5-4/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-4/par-5 - suppl-3251-226/art-33-2/par-7/item-4: 附則第五条の五第二項 → 地方税法 附則第五条の五第二項 (Supplementary Provisions, Article 5-5, paragraph (2)), suppl-3251-226/art-5-5/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-5/par-2 - suppl-3251-226/art-33-2/par-7/item-4: 附則第三十三条の二第五項 → 地方税法 附則第三十三条の二第五項 (Supplementary Provisions, Article 33-2, paragraph (5)), suppl-3251-226/art-33-2/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-5 - suppl-3251-226/art-33-2/par-7/item-4: 第三百十四条の七第一項 → 地方税法 第三百十四条の七第一項 (Article 314-7, paragraph (1)), art-314-7/par-1 — https://japanlaw.org/en/local-tax-act/art-314-7/par-1 · https://japanlaw.org/l/325AC0000000226/art-314-7/par-1 - suppl-3251-226/art-33-2/par-7/item-4: 同条第六項 → 地方税法 附則第三十三条の二第六項 (Supplementary Provisions, Article 33-2, paragraph (6)), suppl-3251-226/art-33-2/par-6 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-6 - suppl-3251-226/art-33-2/par-7/item-5: 附則第三条の三 → 地方税法 附則第三条の三 (Supplementary Provisions, Article 3-3), suppl-3251-226/art-3-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-3-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-3 - suppl-3251-226/art-33-2/par-7/item-5: 同条第二項第三号 → 地方税法 附則第三条の三第二項第三号 (Supplementary Provisions, Article 3-3, paragraph (2), item (iii)), suppl-3251-226/art-3-3/par-2/item-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-3-3/par-2/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-3/par-2/item-3 - suppl-3251-226/art-33-2/par-7/item-5: 第五項第二号 → 地方税法 附則第三条の三第五項第二号 (Supplementary Provisions, Article 3-3, paragraph (5), item (ii)), suppl-3251-226/art-3-3/par-5/item-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-3-3/par-5/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-3/par-5/item-2 - suppl-3251-226/art-33-2/par-7/item-5: 附則第三十三条の二第五項 → 地方税法 附則第三十三条の二第五項 (Supplementary Provisions, Article 33-2, paragraph (5)), suppl-3251-226/art-33-2/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-5 - suppl-3251-226/art-33-2/par-7/item-5: 同条第四項 → 地方税法 附則第三条の三第四項 (Supplementary Provisions, Article 3-3, paragraph (4)), suppl-3251-226/art-3-3/par-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-3-3/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-3/par-4 - suppl-3251-226/art-33-2/par-7/item-5: 第五項第一号 → 地方税法 附則第三条の三第五項第一号 (Supplementary Provisions, Article 3-3, paragraph (5), item (i)), suppl-3251-226/art-3-3/par-5/item-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-3-3/par-5/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-3/par-5/item-1 - suppl-3251-226/art-33-2/par-7/item-5: 同項 → 地方税法 附則第三条の三第五項 (Supplementary Provisions, Article 3-3, paragraph (5)), suppl-3251-226/art-3-3/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-3-3/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-3/par-5 - suppl-3251-226/art-33-2/par-7/item-6: 附則第五条の八 → 地方税法 附則第五条の八 (Supplementary Provisions, Article 5-8), suppl-3251-226/art-5-8 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5-8 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-8 - suppl-3251-226/art-33-2/par-7/item-6: 附則第五条の十二 → 地方税法 附則第五条の十二 (Supplementary Provisions, Article 5-12), suppl-3251-226/art-5-12 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5-12 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-12 - suppl-3251-226/art-33-2/par-7/item-6: 附則第五条の八第二項第二号 → 地方税法 附則第五条の八第二項第二号 (Supplementary Provisions, Article 5-8, paragraph (2), item (ii)), suppl-3251-226/art-5-8/par-2/item-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5-8/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-8/par-2/item-2 - suppl-3251-226/art-33-2/par-7/item-6: 附則第五条の十二第二項第二号 → 地方税法 附則第五条の十二第二項第二号 (Supplementary Provisions, Article 5-12, paragraph (2), item (ii)), suppl-3251-226/art-5-12/par-2/item-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5-12/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-12/par-2/item-2 - suppl-3251-226/art-33-2/par-7/item-6: 附則第三十三条の二第五項 → 地方税法 附則第三十三条の二第五項 (Supplementary Provisions, Article 33-2, paragraph (5)), suppl-3251-226/art-33-2/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-5 - suppl-3251-226/art-33-2/par-7/item-6: 附則第五条の八第四項 → 地方税法 附則第五条の八第四項 (Supplementary Provisions, Article 5-8, paragraph (4)), suppl-3251-226/art-5-8/par-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5-8/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-8/par-4 - suppl-3251-226/art-33-2/par-7/item-6: 附則第五条の十二第三項 → 地方税法 附則第五条の十二第三項 (Supplementary Provisions, Article 5-12, paragraph (3)), suppl-3251-226/art-5-12/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5-12/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-12/par-3 - suppl-3251-226/art-33-2/par-7/item-7: 前各号 → 地方税法 附則第三十三条の二第七項第一号 (Supplementary Provisions, Article 33-2, paragraph (7), item (i)), suppl-3251-226/art-33-2/par-7/item-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2/par-7/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-7/item-1 - suppl-3251-226/art-33-2/par-7/item-7: 前各号 → 地方税法 附則第三十三条の二第七項第二号 (Supplementary Provisions, Article 33-2, paragraph (7), item (ii)), suppl-3251-226/art-33-2/par-7/item-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2/par-7/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-7/item-2 - suppl-3251-226/art-33-2/par-7/item-7: 前各号 → 地方税法 附則第三十三条の二第七項第三号 (Supplementary Provisions, Article 33-2, paragraph (7), item (iii)), suppl-3251-226/art-33-2/par-7/item-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2/par-7/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-7/item-3 - suppl-3251-226/art-33-2/par-7/item-7: 前各号 → 地方税法 附則第三十三条の二第七項第四号 (Supplementary Provisions, Article 33-2, paragraph (7), item (iv)), suppl-3251-226/art-33-2/par-7/item-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2/par-7/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-7/item-4 - suppl-3251-226/art-33-2/par-7/item-7: 前各号 → 地方税法 附則第三十三条の二第七項第五号 (Supplementary Provisions, Article 33-2, paragraph (7), item (v)), suppl-3251-226/art-33-2/par-7/item-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2/par-7/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-7/item-5 - suppl-3251-226/art-33-2/par-7/item-7: 前各号 → 地方税法 附則第三十三条の二第七項第六号 (Supplementary Provisions, Article 33-2, paragraph (7), item (vi)), suppl-3251-226/art-33-2/par-7/item-6 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2/par-7/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-7/item-6 - suppl-3251-226/art-33-2/par-7/item-7: 第三百十七条の二 → 地方税法 第三百十七条の二 (Article 317-2), art-317-2 — https://japanlaw.org/en/local-tax-act/art-317-2 · https://japanlaw.org/l/325AC0000000226/art-317-2 - suppl-3251-226/art-33-2/par-7/item-7: 第五項 → 地方税法 附則第三十三条の二第五項 (Supplementary Provisions, Article 33-2, paragraph (5)), suppl-3251-226/art-33-2/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-5 - suppl-3251-226/art-33-2/par-8: 前項 → 地方税法 附則第三十三条の二第七項 (Supplementary Provisions, Article 33-2, paragraph (7)), suppl-3251-226/art-33-2/par-7 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-7 - suppl-3251-226/art-33-2/par-8: 第五項 → 地方税法 附則第三十三条の二第五項 (Supplementary Provisions, Article 33-2, paragraph (5)), suppl-3251-226/art-33-2/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-5 ## Cited by 52 provisions cite this one. No official source publishes this direction. - 地方税法 附則第三条の三第一項（個人の道府県民税及び市町村民税の所得割の非課税の範囲等） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-3-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-3/par-1 - 地方税法 附則第五条の五第一項（寄附金税額控除における特例控除額の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-5/par-1 - 地方税法 附則第五条の五第一項第五号（寄附金税額控除における特例控除額の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5-5/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-5/par-1/item-5 - 地方税法 附則第五条の五第二項（寄附金税額控除における特例控除額の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-5/par-2 - 地方税法 附則第五条の五第二項第五号（寄附金税額控除における特例控除額の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5-5/par-2/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-5/par-2/item-5 - 地方税法 附則第三十三条の二第一項（上場株式等に係る配当所得等に係る道府県民税及び市町村民税の課税の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-1 - 地方税法 附則第三十三条の二第二項（上場株式等に係る配当所得等に係る道府県民税及び市町村民税の課税の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-2 - 地方税法 附則第三十三条の二第三項（上場株式等に係る配当所得等に係る道府県民税及び市町村民税の課税の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-3 - 地方税法 附則第三十三条の二第三項第一号（上場株式等に係る配当所得等に係る道府県民税及び市町村民税の課税の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-3/item-1 - 地方税法 附則第三十三条の二第三項第三号（上場株式等に係る配当所得等に係る道府県民税及び市町村民税の課税の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2/par-3/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-3/item-3 - 地方税法 附則第三十三条の二第三項第四号（上場株式等に係る配当所得等に係る道府県民税及び市町村民税の課税の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2/par-3/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-3/item-4 - 地方税法 附則第三十三条の二第三項第五号（上場株式等に係る配当所得等に係る道府県民税及び市町村民税の課税の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2/par-3/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-3/item-5 - 地方税法 附則第三十三条の二第三項第六号（上場株式等に係る配当所得等に係る道府県民税及び市町村民税の課税の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2/par-3/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-3/item-6 - 地方税法 附則第三十三条の二第三項第七号（上場株式等に係る配当所得等に係る道府県民税及び市町村民税の課税の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2/par-3/item-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-3/item-7 - 地方税法 附則第三十三条の二第四項（上場株式等に係る配当所得等に係る道府県民税及び市町村民税の課税の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-4 - 地方税法 附則第三十三条の二第五項（上場株式等に係る配当所得等に係る道府県民税及び市町村民税の課税の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-5 - 地方税法 附則第三十三条の二第六項（上場株式等に係る配当所得等に係る道府県民税及び市町村民税の課税の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-6 - 地方税法 附則第三十三条の二第七項（上場株式等に係る配当所得等に係る道府県民税及び市町村民税の課税の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-7 - 地方税法 附則第三十三条の二第七項第一号（上場株式等に係る配当所得等に係る道府県民税及び市町村民税の課税の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2/par-7/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-7/item-1 - 地方税法 附則第三十三条の二第七項第三号（上場株式等に係る配当所得等に係る道府県民税及び市町村民税の課税の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2/par-7/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-7/item-3 - 地方税法 附則第三十三条の二第七項第四号（上場株式等に係る配当所得等に係る道府県民税及び市町村民税の課税の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2/par-7/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-7/item-4 - 地方税法 附則第三十三条の二第七項第五号（上場株式等に係る配当所得等に係る道府県民税及び市町村民税の課税の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2/par-7/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-7/item-5 - 地方税法 附則第三十三条の二第七項第六号（上場株式等に係る配当所得等に係る道府県民税及び市町村民税の課税の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2/par-7/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-7/item-6 - 地方税法 附則第三十三条の二第七項第七号（上場株式等に係る配当所得等に係る道府県民税及び市町村民税の課税の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2/par-7/item-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-7/item-7 - 地方税法 附則第三十三条の二第八項（上場株式等に係る配当所得等に係る道府県民税及び市町村民税の課税の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-8 - 地方税法 附則第三十五条の二の六第一項（上場株式等に係る譲渡損失の損益通算及び繰越控除） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-2-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-6/par-1 - 地方税法 附則第三十五条の二の六第三項（上場株式等に係る譲渡損失の損益通算及び繰越控除） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-2-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-6/par-3 - 地方税法 附則第三十五条の二の六第四項（上場株式等に係る譲渡損失の損益通算及び繰越控除） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-2-6/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-6/par-4 - 地方税法 附則第三十五条の二の六第六項（上場株式等に係る譲渡損失の損益通算及び繰越控除） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-2-6/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-6/par-6 - 地方税法 附則第三十五条の二の六第八項（上場株式等に係る譲渡損失の損益通算及び繰越控除） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-2-6/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-6/par-8 - 地方税法 附則第三十五条の二の六第十項（上場株式等に係る譲渡損失の損益通算及び繰越控除） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-2-6/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-6/par-10 - 地方税法 附則第三十五条の二の六第十一項（上場株式等に係る譲渡損失の損益通算及び繰越控除） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-2-6/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-6/par-11 - 地方税法 附則第三十五条の二の六第十三項（上場株式等に係る譲渡損失の損益通算及び繰越控除） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-2-6/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-6/par-13 - 地方税法 附則第三十五条の六第一項（上場株式等に係る配当所得等に係る国民健康保険税の課税の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-6/par-1 - 地方税法 附則第十五条第二項（国民健康保険税に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-15/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-15/par-2 - 地方税法 附則第十七条第一項（みなし法人課税を選択した場合に係る道府県民税及び市町村民税の課税の特例に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-17/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-17/par-1 - 地方税法 附則第十七条第二項（みなし法人課税を選択した場合に係る道府県民税及び市町村民税の課税の特例に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-17/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-17/par-2 - 地方税法 附則第四条第六項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-4/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-4/par-6 - 地方税法 附則第六条第六項（市町村民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-6/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-6/par-6 - 地方税法 附則第二条第一項（個人の道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4021-14/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4021-14/art-2/par-1 - 地方税法 附則第二条第二項（個人の道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4021-14/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4021-14/art-2/par-2 - 地方税法 附則第五条第二項（個人の市町村民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4021-14/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4021-14/art-5/par-2 - 地方税法 附則第二十八条第一項（地方税法の一部改正に伴う経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4101-109/art-28/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4101-109/art-28/par-1 - 地方税法 附則第三条第十項（個人の道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-3/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-3/par-10 - 地方税法 附則第三条第十二項（個人の道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-3/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-3/par-12 - 地方税法 附則第三条第十三項（個人の道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-3/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-3/par-13 - 地方税法 附則第三条第十四項（個人の道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-3/par-14 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-3/par-14 - 地方税法 附則第八条第八項（個人の市町村民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-8/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-8/par-8 - 地方税法 附則第八条第十項（個人の市町村民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-8/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-8/par-10 - 地方税法 附則第八条第十一項（個人の市町村民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-8/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-8/par-11 - 地方税法 附則第八条第十二項（個人の市町村民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-8/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-8/par-12 - 地方税法 附則第九条第三項（市町村民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-9/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-9/par-3 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), retrieved 2026-10-27 - Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-215, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-216, translated 2026-10-28 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T214204-216, translated 2026-10-28 - This site's parser, version 218 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27