# 地方税法 / Local Tax Act — 第三十五条の二の六 (Supplementary Provisions, Article 35-2-6) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-2-6. 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: 第三十五条の二の六 (Supplementary Provisions, Article 35-2-6)（上場株式等に係る譲渡損失の損益通算及び繰越控除） — address `suppl-3251-226/art-35-2-6` - 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-35-2-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-6 - 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. --- ### 第三十五条の二の六（上場株式等に係る譲渡損失の損益通算及び繰越控除） — Aggregation of Profits and Losses and Deduction for Carryover of Capital Loss Pertaining to Listed Shares, etc. caption: machine translation, not official suppl-3251-226/art-35-2-6 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-2-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-6 **第一項** 道府県民税の所得割の納税義務者の平成二十九年度分以後の各年度分の上場株式等に係る譲渡損失の金額は、当該上場株式等に係る譲渡損失の金額の生じた年分の所得税について上場株式等に係る譲渡損失の金額の控除に関する事項を記載した所得税法第二条第一項第三十七号の確定申告書（租税特別措置法第三十七条の十二の二第九項（同法第三十七条の十三の二第十項において準用する場合を含む。）において準用する所得税法第百二十三条第一項の規定による申告書を含む。以下この条において「確定申告書」という。）を提出した場合（租税特別措置法第三十七条の十二の二第一項の規定の適用がある場合に限る。）に限り、附則第三十五条の二の二第一項後段の規定にかかわらず、当該納税義務者の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を限度として、当該上場株式等に係る配当所得等の金額の計算上控除する。 suppl-3251-226/art-35-2-6/par-1 · 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 The amount of capital loss on listed shares, etc. of a person liable for the income levy of prefectural inhabitant tax for each fiscal year on or after fiscal year 2017 is to be deducted in calculating the amount of dividend income, etc. on listed shares, etc. prescribed in Article 33-2, paragraph (1) of the Supplementary Provisions of that person, up to the limit of that amount, notwithstanding the second sentence of Article 35-2-2, paragraph (1) of the Supplementary Provisions, only where the person has submitted, with regard to income tax for the year in which that amount of capital loss on listed shares, etc. arose, a final return under Article 2, paragraph (1), item (xxxvii) of the Income Tax Act stating matters concerning the deduction of the amount of capital loss on listed shares, etc. (including a return under Article 123, paragraph (1) of the Income Tax Act as applied mutatis mutandis in Article 37-12-2, paragraph (9) of the Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 37-13-2, paragraph (10) of that Act); hereinafter in this Article referred to as a "final return") (limited to a case where Article 37-12-2, paragraph (1) of that Act applies). machine translation, not official **第二項** 前項に規定する上場株式等に係る譲渡損失の金額とは、当該道府県民税の所得割の納税義務者が、租税特別措置法第三十七条の十二の二第二項第一号から第十号までに掲げる上場株式等の譲渡（同法第三十二条第二項の規定に該当するものを除く。第五項において「上場株式等の譲渡」という。）をしたことにより生じた損失の金額として政令で定めるところにより計算した金額のうち、当該納税義務者の当該譲渡をした年の末日の属する年度の翌年度の道府県民税に係る附則第三十五条の二の二第一項に規定する上場株式等に係る譲渡所得等の金額の計算上控除してもなお控除することができない部分の金額として政令で定めるところにより計算した金額をいう。 suppl-3251-226/art-35-2-6/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-2-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-6/par-2 The amount of capital loss on listed shares, etc. prescribed in the preceding paragraph means, of the amount calculated as provided for by Cabinet Order as the amount of a loss arising from a person liable for the income levy of prefectural inhabitant tax having made a transfer of listed shares, etc. set out in Article 37-12-2, paragraph (2), items (i) through (x) of the Act on Special Measures Concerning Taxation (excluding one falling under Article 32, paragraph (2) of that Act; referred to as "transfer of listed shares, etc." in paragraph (5)), the amount calculated as provided for by Cabinet Order as the portion that still cannot be deducted even after deduction in calculating the amount of capital gains, etc. on listed shares, etc. prescribed in Article 35-2-2, paragraph (1) of the Supplementary Provisions for prefectural inhabitant tax for the fiscal year following the fiscal year that includes the last day of the year in which that person liable for tax made that transfer. machine translation, not official **第三項** 第一項の規定の適用がある場合における附則第三十三条の二第一項から第四項までの規定の適用については、同条第一項中「計算した金額（」とあるのは、「計算した金額（附則第三十五条の二の六第一項の規定の適用がある場合には、その適用後の金額。」とする。 suppl-3251-226/art-35-2-6/par-3 · 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 With regard to the application of the provisions of Article 33-2, paragraphs (1) through (4) of the Supplementary Provisions where the provisions of paragraph (1) apply, the phrase "(hereinafter in this paragraph referred to as the" in paragraph (1) of that Article is deemed to be replaced with "(where the provisions of Article 35-2-6, paragraph (1) of the Supplementary Provisions apply, the amount after that application; hereinafter in this paragraph referred to as the". machine translation, not official **第四項** 道府県民税の所得割の納税義務者の前年前三年内の各年に生じた上場株式等に係る譲渡損失の金額（この項の規定により前年前において控除されたものを除く。）は、当該上場株式等に係る譲渡損失の金額の生じた年分の所得税について確定申告書を提出した場合において、その後の年分の所得税について連続して確定申告書を提出しているとき（租税特別措置法第三十七条の十二の二第五項の規定の適用があるときに限る。）に限り、附則第三十五条の二の二第一項後段の規定にかかわらず、政令で定めるところにより、当該納税義務者の同項に規定する上場株式等に係る譲渡所得等の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配当所得等の金額（第一項の規定の適用がある場合には、その適用後の金額。以下この項において同じ。）を限度として、当該上場株式等に係る譲渡所得等の金額及び上場株式等に係る配当所得等の金額の計算上控除する。 suppl-3251-226/art-35-2-6/par-4 · 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 The amount of capital loss on listed shares, etc. arising in each year within the three years preceding the previous year of a person liable for the income levy of prefectural inhabitant tax (excluding any amount deducted before the previous year pursuant to this paragraph) is to be deducted, only where the person has submitted a final return for the income tax of the year in which that amount of capital loss on listed shares, etc. arose and has continuously submitted final returns for the income tax of the subsequent years (limited to a case where Article 37-12-2, paragraph (5) of the Act on Special Measures Concerning Taxation applies), notwithstanding the second sentence of Article 35-2-2, paragraph (1) of the Supplementary Provisions, as provided for by Cabinet Order, in calculating the amount of capital gains, etc. on listed shares, etc. prescribed in paragraph (1) of that Article and the amount of dividend income, etc. on listed shares, etc. prescribed in Article 33-2, paragraph (1) of the Supplementary Provisions of that person (where the provisions of paragraph (1) apply, the amount after that application; the same applies hereinafter in this paragraph), up to the limit of those amounts. machine translation, not official **第五項** 前項に規定する上場株式等に係る譲渡損失の金額とは、当該道府県民税の所得割の納税義務者が、上場株式等の譲渡をしたことにより生じた損失の金額として政令で定めるところにより計算した金額のうち、当該納税義務者の当該譲渡をした年の末日の属する年度の翌年度の道府県民税に係る附則第三十五条の二の二第一項に規定する上場株式等に係る譲渡所得等の金額の計算上控除してもなお控除することができない部分の金額として政令で定めるところにより計算した金額（第一項の規定の適用を受けて控除されたものを除く。）をいう。 suppl-3251-226/art-35-2-6/par-5 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-2-6/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-6/par-5 The amount of capital loss on listed shares, etc. prescribed in the preceding paragraph means, of the amount calculated as provided for by Cabinet Order as the amount of a loss arising from a person liable for the income levy of prefectural inhabitant tax having made a transfer of listed shares, etc., the amount calculated as provided for by Cabinet Order as the portion that still cannot be deducted even after deduction in calculating the amount of capital gains, etc. on listed shares, etc. prescribed in Article 35-2-2, paragraph (1) of the Supplementary Provisions for prefectural inhabitant tax for the fiscal year following the fiscal year that includes the last day of the year in which that person liable for tax made that transfer (excluding any amount deducted through the application of the provisions of paragraph (1)). machine translation, not official **第六項** 第四項の規定の適用がある場合における附則第三十三条の二第一項、第二項及び第四項並びに附則第三十五条の二の二第一項から第三項までの規定の適用については、附則第三十三条の二第一項中「計算した金額（」とあるのは「計算した金額（附則第三十五条の二の六第四項の規定の適用がある場合には、その適用後の金額。」と、附則第三十五条の二の二第一項中「計算した金額（」とあるのは「計算した金額（附則第三十五条の二の六第四項の規定の適用がある場合には、その適用後の金額とし、」とする。 suppl-3251-226/art-35-2-6/par-6 · 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 With regard to the application of the provisions of Article 33-2, paragraphs (1), (2) and (4) of the Supplementary Provisions and Article 35-2-2, paragraphs (1) through (3) of the Supplementary Provisions where the provisions of paragraph (4) apply, the phrase "the amount calculated as provided by Cabinet Order" in Article 33-2, paragraph (1) of the Supplementary Provisions is deemed to be replaced with "the amount calculated as provided by Cabinet Order (where the provisions of Article 35-2-6, paragraph (4) of the Supplementary Provisions apply, the amount after that application;", and the phrase "the amount calculated as provided for by Cabinet Order as the amount of those capital gains, etc. on listed shares, etc. for the previous year (" in Article 35-2-2, paragraph (1) of the Supplementary Provisions is deemed to be replaced with "the amount calculated as provided for by Cabinet Order as the amount of those capital gains, etc. on listed shares, etc. for the previous year (where the provisions of Article 35-2-6, paragraph (4) of the Supplementary Provisions apply, the amount after that application, and". machine translation, not official **第七項** 前各項に定めるもののほか、これら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-35-2-6/par-7 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-2-6/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-6/par-7 Beyond what is provided for in the preceding paragraphs, necessary matters concerning the application of those provisions are specified by Cabinet Order. machine translation, not official **第八項** 市町村民税の所得割の納税義務者の平成二十九年度分以後の各年度分の上場株式等に係る譲渡損失の金額は、当該上場株式等に係る譲渡損失の金額の生じた年分の所得税について上場株式等に係る譲渡損失の金額の控除に関する事項を記載した確定申告書を提出した場合（租税特別措置法第三十七条の十二の二第一項の規定の適用がある場合に限る。）に限り、附則第三十五条の二の二第五項後段の規定にかかわらず、当該納税義務者の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を限度として、当該上場株式等に係る配当所得等の金額の計算上控除する。 suppl-3251-226/art-35-2-6/par-8 · 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 The amount of capital loss on listed shares, etc. of a person liable for the income levy of municipal inhabitant tax for each fiscal year on or after fiscal year 2017 is to be deducted in calculating the amount of dividend income, etc. on listed shares, etc. prescribed in Article 33-2, paragraph (5) of the Supplementary Provisions of that person, up to the limit of that amount, notwithstanding the second sentence of Article 35-2-2, paragraph (5) of the Supplementary Provisions, only where the person has submitted, with regard to income tax for the year in which that amount of capital loss on listed shares, etc. arose, a final return stating matters concerning the deduction of the amount of capital loss on listed shares, etc. (limited to a case where Article 37-12-2, paragraph (1) of the Act on Special Measures Concerning Taxation applies). machine translation, not official **第九項** 前項に規定する上場株式等に係る譲渡損失の金額とは、当該市町村民税の所得割の納税義務者が、租税特別措置法第三十七条の十二の二第二項第一号から第十号までに掲げる上場株式等の譲渡（同法第三十二条第二項の規定に該当するものを除く。第十二項において「上場株式等の譲渡」という。）をしたことにより生じた損失の金額として政令で定めるところにより計算した金額のうち、当該納税義務者の当該譲渡をした年の末日の属する年度の翌年度の市町村民税に係る附則第三十五条の二の二第五項に規定する上場株式等に係る譲渡所得等の金額の計算上控除してもなお控除することができない部分の金額として政令で定めるところにより計算した金額をいう。 suppl-3251-226/art-35-2-6/par-9 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-2-6/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-6/par-9 The amount of capital loss on listed shares, etc. prescribed in the preceding paragraph means, of the amount calculated as provided for by Cabinet Order as the amount of a loss arising from a person liable for the income levy of municipal inhabitant tax having made a transfer of listed shares, etc. set out in Article 37-12-2, paragraph (2), items (i) through (x) of the Act on Special Measures Concerning Taxation (excluding one falling under Article 32, paragraph (2) of that Act; referred to as "transfer of listed shares, etc." in paragraph (12)), the amount calculated as provided for by Cabinet Order as the portion that still cannot be deducted even after deduction in calculating the amount of capital gains, etc. on listed shares, etc. prescribed in Article 35-2-2, paragraph (5) of the Supplementary Provisions for municipal inhabitant tax for the fiscal year following the fiscal year that includes the last day of the year in which that person liable for tax made that transfer. machine translation, not official **第十項** 第八項の規定の適用がある場合における附則第三十三条の二第五項から第八項までの規定の適用については、同条第五項中「計算した金額（」とあるのは、「計算した金額（附則第三十五条の二の六第八項の規定の適用がある場合には、その適用後の金額。」とする。 suppl-3251-226/art-35-2-6/par-10 · 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 With regard to the application of the provisions of Article 33-2, paragraphs (5) through (8) of the Supplementary Provisions where the provisions of paragraph (8) apply, the phrase "the amount calculated as provided by Cabinet Order" in paragraph (5) of that Article is deemed to be replaced with "the amount calculated as provided by Cabinet Order (where the provisions of Article 35-2-6, paragraph (8) of the Supplementary Provisions apply, the amount after that application;". machine translation, not official **第十一項** 市町村民税の所得割の納税義務者の前年前三年内の各年に生じた上場株式等に係る譲渡損失の金額（この項の規定により前年前において控除されたものを除く。）は、当該上場株式等に係る譲渡損失の金額の生じた年分の所得税について確定申告書を提出した場合において、その後の年分の所得税について連続して確定申告書を提出しているとき（租税特別措置法第三十七条の十二の二第五項の規定の適用があるときに限る。）に限り、附則第三十五条の二の二第五項後段の規定にかかわらず、政令で定めるところにより、当該納税義務者の同項に規定する上場株式等に係る譲渡所得等の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配当所得等の金額（第八項の規定の適用がある場合には、その適用後の金額。以下この項において同じ。）を限度として、当該上場株式等に係る譲渡所得等の金額及び上場株式等に係る配当所得等の金額の計算上控除する。 suppl-3251-226/art-35-2-6/par-11 · 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 The amount of capital loss on listed shares, etc. arising in each year within the three years preceding the previous year of a person liable for the income levy of municipal inhabitant tax (excluding any amount deducted before the previous year pursuant to this paragraph) is to be deducted, only where the person has submitted a final return for the income tax of the year in which that amount of capital loss on listed shares, etc. arose and has continuously submitted final returns for the income tax of the subsequent years (limited to a case where Article 37-12-2, paragraph (5) of the Act on Special Measures Concerning Taxation applies), notwithstanding the second sentence of Article 35-2-2, paragraph (5) of the Supplementary Provisions, as provided for by Cabinet Order, in calculating the amount of capital gains, etc. on listed shares, etc. prescribed in paragraph (5) of that Article and the amount of dividend income, etc. on listed shares, etc. prescribed in Article 33-2, paragraph (5) of the Supplementary Provisions of that person (where the provisions of paragraph (8) apply, the amount after that application; the same applies hereinafter in this paragraph), up to the limit of those amounts. machine translation, not official **第十二項** 前項に規定する上場株式等に係る譲渡損失の金額とは、当該市町村民税の所得割の納税義務者が、上場株式等の譲渡をしたことにより生じた損失の金額として政令で定めるところにより計算した金額のうち、当該納税義務者の当該譲渡をした年の末日の属する年度の翌年度の市町村民税に係る附則第三十五条の二の二第五項に規定する上場株式等に係る譲渡所得等の金額の計算上控除してもなお控除することができない部分の金額として政令で定めるところにより計算した金額（第八項の規定の適用を受けて控除されたものを除く。）をいう。 suppl-3251-226/art-35-2-6/par-12 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-2-6/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-6/par-12 The amount of capital loss on listed shares, etc. prescribed in the preceding paragraph means, of the amount calculated as provided for by Cabinet Order as the amount of a loss arising from a person liable for the income levy of municipal inhabitant tax having made a transfer of listed shares, etc., the amount calculated as provided for by Cabinet Order as the portion that still cannot be deducted even after deduction in calculating the amount of capital gains, etc. on listed shares, etc. prescribed in Article 35-2-2, paragraph (5) of the Supplementary Provisions for municipal inhabitant tax for the fiscal year following the fiscal year that includes the last day of the year in which that person liable for tax made that transfer (excluding any amount deducted through the application of the provisions of paragraph (8)). machine translation, not official **第十三項** 第十一項の規定の適用がある場合における附則第三十三条の二第五項、第六項及び第八項並びに附則第三十五条の二の二第五項から第七項までの規定の適用については、附則第三十三条の二第五項中「計算した金額（」とあるのは「計算した金額（附則第三十五条の二の六第十一項の規定の適用がある場合には、その適用後の金額。」と、附則第三十五条の二の二第五項中「計算した金額（」とあるのは「計算した金額（附則第三十五条の二の六第十一項の規定の適用がある場合には、その適用後の金額とし、」とする。 suppl-3251-226/art-35-2-6/par-13 · 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 With regard to the application of the provisions of Article 33-2, paragraphs (5), (6) and (8) of the Supplementary Provisions and Article 35-2-2, paragraphs (5) through (7) of the Supplementary Provisions where the provisions of paragraph (11) apply, the phrase "the amount calculated as provided by Cabinet Order" in Article 33-2, paragraph (5) of the Supplementary Provisions is deemed to be replaced with "the amount calculated as provided by Cabinet Order (where the provisions of Article 35-2-6, paragraph (11) of the Supplementary Provisions apply, the amount after that application;", and the phrase "the amount calculated as provided for by Cabinet Order as the amount of those capital gains, etc. on listed shares, etc. for the previous year (" in Article 35-2-2, paragraph (5) of the Supplementary Provisions is deemed to be replaced with "the amount calculated as provided for by Cabinet Order as the amount of those capital gains, etc. on listed shares, etc. for the previous year (where the provisions of Article 35-2-6, paragraph (11) of the Supplementary Provisions apply, the amount after that application, and". machine translation, not official **第十四項** 第八項から前項までに定めるもののほか、これら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-35-2-6/par-14 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-2-6/par-14 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-6/par-14 Beyond what is provided for in paragraphs (8) through the preceding paragraph, matters necessary for the application of those provisions are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-3251-226/art-35-2-6/par-1: 所得税法第二条第一項第三十七号 → 所得税法 第二条第一項第三十七号 (Article 2, paragraph (1), item (xxxvii)), art-2/par-1/item-37 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-37 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-37 - suppl-3251-226/art-35-2-6/par-1: 租税特別措置法第三十七条の十二の二第九項 → 租税特別措置法 第三十七条の十二の二第九項 (Article 37-12-2, paragraph (9)), art-37-12-2/par-9 — https://japanlaw.org/en/special-taxation-measures-act/art-37-12-2/par-9 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-9 - suppl-3251-226/art-35-2-6/par-1: 所得税法第百二十三条第一項 → 所得税法 第百二十三条第一項 (Article 123, paragraph (1)), art-123/par-1 — https://japanlaw.org/en/income-tax-act/art-123/par-1 · https://japanlaw.org/l/340AC0000000033/art-123/par-1 - suppl-3251-226/art-35-2-6/par-1: この条 → 地方税法 附則第三十五条の二の六 (Supplementary Provisions, Article 35-2-6), suppl-3251-226/art-35-2-6 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-2-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-6 - suppl-3251-226/art-35-2-6/par-1: 租税特別措置法第三十七条の十二の二第一項 → 租税特別措置法 第三十七条の十二の二第一項 (Article 37-12-2, paragraph (1)), art-37-12-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-37-12-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-1 - suppl-3251-226/art-35-2-6/par-1: 附則第三十五条の二の二第一項 → 地方税法 附則第三十五条の二の二第一項 (Supplementary Provisions, Article 35-2-2, paragraph (1)), suppl-3251-226/art-35-2-2/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-2-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-2/par-1 - suppl-3251-226/art-35-2-6/par-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-35-2-6/par-2: 前項 → 地方税法 附則第三十五条の二の六第一項 (Supplementary Provisions, Article 35-2-6, paragraph (1)), suppl-3251-226/art-35-2-6/par-1 — 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 - suppl-3251-226/art-35-2-6/par-2: 租税特別措置法第三十七条の十二の二第二項第一号から第十号まで → 租税特別措置法 第三十七条の十二の二第二項第一号 (Article 37-12-2, paragraph (2), item (i)), art-37-12-2/par-2/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-37-12-2/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-2/item-1 - suppl-3251-226/art-35-2-6/par-2: 租税特別措置法第三十七条の十二の二第二項第一号から第十号まで → 租税特別措置法 第三十七条の十二の二第二項第十号 (Article 37-12-2, paragraph (2), item (x)), art-37-12-2/par-2/item-10 — https://japanlaw.org/en/special-taxation-measures-act/art-37-12-2/par-2/item-10 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-2/item-10 - suppl-3251-226/art-35-2-6/par-2: 租税特別措置法第三十七条の十二の二第二項第一号から第十号まで → 租税特別措置法 第三十七条の十二の二第二項第二号 (Article 37-12-2, paragraph (2), item (ii)), art-37-12-2/par-2/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-37-12-2/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-2/item-2 - suppl-3251-226/art-35-2-6/par-2: 租税特別措置法第三十七条の十二の二第二項第一号から第十号まで → 租税特別措置法 第三十七条の十二の二第二項第三号 (Article 37-12-2, paragraph (2), item (iii)), art-37-12-2/par-2/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-37-12-2/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-2/item-3 - suppl-3251-226/art-35-2-6/par-2: 租税特別措置法第三十七条の十二の二第二項第一号から第十号まで → 租税特別措置法 第三十七条の十二の二第二項第四号 (Article 37-12-2, paragraph (2), item (iv)), art-37-12-2/par-2/item-4 — https://japanlaw.org/en/special-taxation-measures-act/art-37-12-2/par-2/item-4 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-2/item-4 - suppl-3251-226/art-35-2-6/par-2: 租税特別措置法第三十七条の十二の二第二項第一号から第十号まで → 租税特別措置法 第三十七条の十二の二第二項第五号 (Article 37-12-2, paragraph (2), item (v)), art-37-12-2/par-2/item-5 — https://japanlaw.org/en/special-taxation-measures-act/art-37-12-2/par-2/item-5 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-2/item-5 - suppl-3251-226/art-35-2-6/par-2: 租税特別措置法第三十七条の十二の二第二項第一号から第十号まで → 租税特別措置法 第三十七条の十二の二第二項第六号 (Article 37-12-2, paragraph (2), item (vi)), art-37-12-2/par-2/item-6 — https://japanlaw.org/en/special-taxation-measures-act/art-37-12-2/par-2/item-6 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-2/item-6 - suppl-3251-226/art-35-2-6/par-2: 租税特別措置法第三十七条の十二の二第二項第一号から第十号まで → 租税特別措置法 第三十七条の十二の二第二項第七号 (Article 37-12-2, paragraph (2), item (vii)), art-37-12-2/par-2/item-7 — https://japanlaw.org/en/special-taxation-measures-act/art-37-12-2/par-2/item-7 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-2/item-7 - suppl-3251-226/art-35-2-6/par-2: 租税特別措置法第三十七条の十二の二第二項第一号から第十号まで → 租税特別措置法 第三十七条の十二の二第二項第八号 (Article 37-12-2, paragraph (2), item (viii)), art-37-12-2/par-2/item-8 — https://japanlaw.org/en/special-taxation-measures-act/art-37-12-2/par-2/item-8 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-2/item-8 - suppl-3251-226/art-35-2-6/par-2: 租税特別措置法第三十七条の十二の二第二項第一号から第十号まで → 租税特別措置法 第三十七条の十二の二第二項第九号 (Article 37-12-2, paragraph (2), item (ix)), art-37-12-2/par-2/item-9 — https://japanlaw.org/en/special-taxation-measures-act/art-37-12-2/par-2/item-9 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-2/item-9 - suppl-3251-226/art-35-2-6/par-2: 同法第三十二条第二項 → 租税特別措置法 第三十二条第二項 (Article 32, paragraph (2)), art-32/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-32/par-2 · https://japanlaw.org/l/332AC0000000026/art-32/par-2 - suppl-3251-226/art-35-2-6/par-2: 第五項 → 地方税法 附則第三十五条の二の六第五項 (Supplementary Provisions, Article 35-2-6, paragraph (5)), suppl-3251-226/art-35-2-6/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-2-6/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-6/par-5 - suppl-3251-226/art-35-2-6/par-2: 附則第三十五条の二の二第一項 → 地方税法 附則第三十五条の二の二第一項 (Supplementary Provisions, Article 35-2-2, paragraph (1)), suppl-3251-226/art-35-2-2/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-2-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-2/par-1 - suppl-3251-226/art-35-2-6/par-3: 第一項 → 地方税法 附則第三十五条の二の六第一項 (Supplementary Provisions, Article 35-2-6, paragraph (1)), suppl-3251-226/art-35-2-6/par-1 — 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 - suppl-3251-226/art-35-2-6/par-3: 附則第三十三条の二第一項から第四項まで → 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-35-2-6/par-3: 附則第三十三条の二第一項から第四項まで → 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-35-2-6/par-3: 附則第三十三条の二第一項から第四項まで → 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-35-2-6/par-3: 附則第三十三条の二第一項から第四項まで → 地方税法 附則第三十三条の二第四項 (Supplementary Provisions, Article 33-2, paragraph (4)), 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 - suppl-3251-226/art-35-2-6/par-4: この項 → 地方税法 附則第三十五条の二の六第四項 (Supplementary Provisions, Article 35-2-6, paragraph (4)), suppl-3251-226/art-35-2-6/par-4 — 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 - suppl-3251-226/art-35-2-6/par-4: 租税特別措置法第三十七条の十二の二第五項 → 租税特別措置法 第三十七条の十二の二第五項 (Article 37-12-2, paragraph (5)), art-37-12-2/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-37-12-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-5 - suppl-3251-226/art-35-2-6/par-4: 附則第三十五条の二の二第一項 → 地方税法 附則第三十五条の二の二第一項 (Supplementary Provisions, Article 35-2-2, paragraph (1)), suppl-3251-226/art-35-2-2/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-2-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-2/par-1 - suppl-3251-226/art-35-2-6/par-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-35-2-6/par-4: 第一項 → 地方税法 附則第三十五条の二の六第一項 (Supplementary Provisions, Article 35-2-6, paragraph (1)), suppl-3251-226/art-35-2-6/par-1 — 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 - suppl-3251-226/art-35-2-6/par-5: 前項 → 地方税法 附則第三十五条の二の六第四項 (Supplementary Provisions, Article 35-2-6, paragraph (4)), suppl-3251-226/art-35-2-6/par-4 — 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 - suppl-3251-226/art-35-2-6/par-5: 附則第三十五条の二の二第一項 → 地方税法 附則第三十五条の二の二第一項 (Supplementary Provisions, Article 35-2-2, paragraph (1)), suppl-3251-226/art-35-2-2/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-2-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-2/par-1 - suppl-3251-226/art-35-2-6/par-5: 第一項 → 地方税法 附則第三十五条の二の六第一項 (Supplementary Provisions, Article 35-2-6, paragraph (1)), suppl-3251-226/art-35-2-6/par-1 — 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 - suppl-3251-226/art-35-2-6/par-6: 第四項 → 地方税法 附則第三十五条の二の六第四項 (Supplementary Provisions, Article 35-2-6, paragraph (4)), suppl-3251-226/art-35-2-6/par-4 — 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 - suppl-3251-226/art-35-2-6/par-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-35-2-6/par-6: 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-35-2-6/par-6: 第四項 → 地方税法 附則第三十三条の二第四項 (Supplementary Provisions, Article 33-2, paragraph (4)), 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 - suppl-3251-226/art-35-2-6/par-6: 附則第三十五条の二の二第一項から第三項まで → 地方税法 附則第三十五条の二の二第一項 (Supplementary Provisions, Article 35-2-2, paragraph (1)), suppl-3251-226/art-35-2-2/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-2-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-2/par-1 - suppl-3251-226/art-35-2-6/par-6: 附則第三十五条の二の二第一項から第三項まで → 地方税法 附則第三十五条の二の二第二項 (Supplementary Provisions, Article 35-2-2, paragraph (2)), suppl-3251-226/art-35-2-2/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-2-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-2/par-2 - suppl-3251-226/art-35-2-6/par-6: 附則第三十五条の二の二第一項から第三項まで → 地方税法 附則第三十五条の二の二第三項 (Supplementary Provisions, Article 35-2-2, paragraph (3)), suppl-3251-226/art-35-2-2/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-2-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-2/par-3 - suppl-3251-226/art-35-2-6/par-7: 前各項 → 地方税法 附則第三十五条の二の六第一項 (Supplementary Provisions, Article 35-2-6, paragraph (1)), suppl-3251-226/art-35-2-6/par-1 — 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 - suppl-3251-226/art-35-2-6/par-7: 前各項 → 地方税法 附則第三十五条の二の六第二項 (Supplementary Provisions, Article 35-2-6, paragraph (2)), suppl-3251-226/art-35-2-6/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-2-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-6/par-2 - suppl-3251-226/art-35-2-6/par-7: 前各項 → 地方税法 附則第三十五条の二の六第三項 (Supplementary Provisions, Article 35-2-6, paragraph (3)), suppl-3251-226/art-35-2-6/par-3 — 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 - suppl-3251-226/art-35-2-6/par-7: 前各項 → 地方税法 附則第三十五条の二の六第四項 (Supplementary Provisions, Article 35-2-6, paragraph (4)), suppl-3251-226/art-35-2-6/par-4 — 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 - suppl-3251-226/art-35-2-6/par-7: 前各項 → 地方税法 附則第三十五条の二の六第五項 (Supplementary Provisions, Article 35-2-6, paragraph (5)), suppl-3251-226/art-35-2-6/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-2-6/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-6/par-5 - suppl-3251-226/art-35-2-6/par-7: 前各項 → 地方税法 附則第三十五条の二の六第六項 (Supplementary Provisions, Article 35-2-6, paragraph (6)), suppl-3251-226/art-35-2-6/par-6 — 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 - suppl-3251-226/art-35-2-6/par-8: 租税特別措置法第三十七条の十二の二第一項 → 租税特別措置法 第三十七条の十二の二第一項 (Article 37-12-2, paragraph (1)), art-37-12-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-37-12-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-1 - suppl-3251-226/art-35-2-6/par-8: 附則第三十五条の二の二第五項 → 地方税法 附則第三十五条の二の二第五項 (Supplementary Provisions, Article 35-2-2, paragraph (5)), suppl-3251-226/art-35-2-2/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-2-2/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-2/par-5 - suppl-3251-226/art-35-2-6/par-8: 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-35-2-6/par-9: 前項 → 地方税法 附則第三十五条の二の六第八項 (Supplementary Provisions, Article 35-2-6, paragraph (8)), suppl-3251-226/art-35-2-6/par-8 — 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 - suppl-3251-226/art-35-2-6/par-9: 租税特別措置法第三十七条の十二の二第二項第一号から第十号まで → 租税特別措置法 第三十七条の十二の二第二項第一号 (Article 37-12-2, paragraph (2), item (i)), art-37-12-2/par-2/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-37-12-2/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-2/item-1 - suppl-3251-226/art-35-2-6/par-9: 租税特別措置法第三十七条の十二の二第二項第一号から第十号まで → 租税特別措置法 第三十七条の十二の二第二項第十号 (Article 37-12-2, paragraph (2), item (x)), art-37-12-2/par-2/item-10 — https://japanlaw.org/en/special-taxation-measures-act/art-37-12-2/par-2/item-10 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-2/item-10 - suppl-3251-226/art-35-2-6/par-9: 租税特別措置法第三十七条の十二の二第二項第一号から第十号まで → 租税特別措置法 第三十七条の十二の二第二項第二号 (Article 37-12-2, paragraph (2), item (ii)), art-37-12-2/par-2/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-37-12-2/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-2/item-2 - suppl-3251-226/art-35-2-6/par-9: 租税特別措置法第三十七条の十二の二第二項第一号から第十号まで → 租税特別措置法 第三十七条の十二の二第二項第三号 (Article 37-12-2, paragraph (2), item (iii)), art-37-12-2/par-2/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-37-12-2/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-2/item-3 - suppl-3251-226/art-35-2-6/par-9: 租税特別措置法第三十七条の十二の二第二項第一号から第十号まで → 租税特別措置法 第三十七条の十二の二第二項第四号 (Article 37-12-2, paragraph (2), item (iv)), art-37-12-2/par-2/item-4 — https://japanlaw.org/en/special-taxation-measures-act/art-37-12-2/par-2/item-4 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-2/item-4 - suppl-3251-226/art-35-2-6/par-9: 租税特別措置法第三十七条の十二の二第二項第一号から第十号まで → 租税特別措置法 第三十七条の十二の二第二項第五号 (Article 37-12-2, paragraph (2), item (v)), art-37-12-2/par-2/item-5 — https://japanlaw.org/en/special-taxation-measures-act/art-37-12-2/par-2/item-5 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-2/item-5 - suppl-3251-226/art-35-2-6/par-9: 租税特別措置法第三十七条の十二の二第二項第一号から第十号まで → 租税特別措置法 第三十七条の十二の二第二項第六号 (Article 37-12-2, paragraph (2), item (vi)), art-37-12-2/par-2/item-6 — https://japanlaw.org/en/special-taxation-measures-act/art-37-12-2/par-2/item-6 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-2/item-6 - suppl-3251-226/art-35-2-6/par-9: 租税特別措置法第三十七条の十二の二第二項第一号から第十号まで → 租税特別措置法 第三十七条の十二の二第二項第七号 (Article 37-12-2, paragraph (2), item (vii)), art-37-12-2/par-2/item-7 — https://japanlaw.org/en/special-taxation-measures-act/art-37-12-2/par-2/item-7 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-2/item-7 - suppl-3251-226/art-35-2-6/par-9: 租税特別措置法第三十七条の十二の二第二項第一号から第十号まで → 租税特別措置法 第三十七条の十二の二第二項第八号 (Article 37-12-2, paragraph (2), item (viii)), art-37-12-2/par-2/item-8 — https://japanlaw.org/en/special-taxation-measures-act/art-37-12-2/par-2/item-8 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-2/item-8 - suppl-3251-226/art-35-2-6/par-9: 租税特別措置法第三十七条の十二の二第二項第一号から第十号まで → 租税特別措置法 第三十七条の十二の二第二項第九号 (Article 37-12-2, paragraph (2), item (ix)), art-37-12-2/par-2/item-9 — https://japanlaw.org/en/special-taxation-measures-act/art-37-12-2/par-2/item-9 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-2/item-9 - suppl-3251-226/art-35-2-6/par-9: 同法第三十二条第二項 → 租税特別措置法 第三十二条第二項 (Article 32, paragraph (2)), art-32/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-32/par-2 · https://japanlaw.org/l/332AC0000000026/art-32/par-2 - suppl-3251-226/art-35-2-6/par-9: 第十二項 → 地方税法 附則第三十五条の二の六第十二項 (Supplementary Provisions, Article 35-2-6, paragraph (12)), suppl-3251-226/art-35-2-6/par-12 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-2-6/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-6/par-12 - suppl-3251-226/art-35-2-6/par-9: 附則第三十五条の二の二第五項 → 地方税法 附則第三十五条の二の二第五項 (Supplementary Provisions, Article 35-2-2, paragraph (5)), suppl-3251-226/art-35-2-2/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-2-2/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-2/par-5 - suppl-3251-226/art-35-2-6/par-10: 第八項 → 地方税法 附則第三十五条の二の六第八項 (Supplementary Provisions, Article 35-2-6, paragraph (8)), suppl-3251-226/art-35-2-6/par-8 — 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 - suppl-3251-226/art-35-2-6/par-10: 附則第三十三条の二第五項から第八項まで → 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-35-2-6/par-10: 附則第三十三条の二第五項から第八項まで → 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-35-2-6/par-10: 附則第三十三条の二第五項から第八項まで → 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-35-2-6/par-10: 附則第三十三条の二第五項から第八項まで → 地方税法 附則第三十三条の二第八項 (Supplementary Provisions, Article 33-2, paragraph (8)), 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 - suppl-3251-226/art-35-2-6/par-11: この項 → 地方税法 附則第三十五条の二の六第十一項 (Supplementary Provisions, Article 35-2-6, paragraph (11)), suppl-3251-226/art-35-2-6/par-11 — 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 - suppl-3251-226/art-35-2-6/par-11: 租税特別措置法第三十七条の十二の二第五項 → 租税特別措置法 第三十七条の十二の二第五項 (Article 37-12-2, paragraph (5)), art-37-12-2/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-37-12-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-5 - suppl-3251-226/art-35-2-6/par-11: 附則第三十五条の二の二第五項 → 地方税法 附則第三十五条の二の二第五項 (Supplementary Provisions, Article 35-2-2, paragraph (5)), suppl-3251-226/art-35-2-2/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-2-2/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-2/par-5 - suppl-3251-226/art-35-2-6/par-11: 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-35-2-6/par-11: 第八項 → 地方税法 附則第三十五条の二の六第八項 (Supplementary Provisions, Article 35-2-6, paragraph (8)), suppl-3251-226/art-35-2-6/par-8 — 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 - suppl-3251-226/art-35-2-6/par-12: 前項 → 地方税法 附則第三十五条の二の六第十一項 (Supplementary Provisions, Article 35-2-6, paragraph (11)), suppl-3251-226/art-35-2-6/par-11 — 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 - suppl-3251-226/art-35-2-6/par-12: 附則第三十五条の二の二第五項 → 地方税法 附則第三十五条の二の二第五項 (Supplementary Provisions, Article 35-2-2, paragraph (5)), suppl-3251-226/art-35-2-2/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-2-2/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-2/par-5 - suppl-3251-226/art-35-2-6/par-12: 第八項 → 地方税法 附則第三十五条の二の六第八項 (Supplementary Provisions, Article 35-2-6, paragraph (8)), suppl-3251-226/art-35-2-6/par-8 — 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 - suppl-3251-226/art-35-2-6/par-13: 第十一項 → 地方税法 附則第三十五条の二の六第十一項 (Supplementary Provisions, Article 35-2-6, paragraph (11)), suppl-3251-226/art-35-2-6/par-11 — 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 - suppl-3251-226/art-35-2-6/par-13: 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-35-2-6/par-13: 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-35-2-6/par-13: 第八項 → 地方税法 附則第三十三条の二第八項 (Supplementary Provisions, Article 33-2, paragraph (8)), 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 - suppl-3251-226/art-35-2-6/par-13: 附則第三十五条の二の二第五項から第七項まで → 地方税法 附則第三十五条の二の二第五項 (Supplementary Provisions, Article 35-2-2, paragraph (5)), suppl-3251-226/art-35-2-2/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-2-2/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-2/par-5 - suppl-3251-226/art-35-2-6/par-13: 附則第三十五条の二の二第五項から第七項まで → 地方税法 附則第三十五条の二の二第六項 (Supplementary Provisions, Article 35-2-2, paragraph (6)), suppl-3251-226/art-35-2-2/par-6 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-2-2/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-2/par-6 - suppl-3251-226/art-35-2-6/par-13: 附則第三十五条の二の二第五項から第七項まで → 地方税法 附則第三十五条の二の二第七項 (Supplementary Provisions, Article 35-2-2, paragraph (7)), suppl-3251-226/art-35-2-2/par-7 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-2-2/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-2/par-7 - suppl-3251-226/art-35-2-6/par-14: 第八項から前項まで → 地方税法 附則第三十五条の二の六第十項 (Supplementary Provisions, Article 35-2-6, paragraph (10)), suppl-3251-226/art-35-2-6/par-10 — 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 - suppl-3251-226/art-35-2-6/par-14: 第八項から前項まで → 地方税法 附則第三十五条の二の六第十一項 (Supplementary Provisions, Article 35-2-6, paragraph (11)), suppl-3251-226/art-35-2-6/par-11 — 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 - suppl-3251-226/art-35-2-6/par-14: 第八項から前項まで → 地方税法 附則第三十五条の二の六第十二項 (Supplementary Provisions, Article 35-2-6, paragraph (12)), suppl-3251-226/art-35-2-6/par-12 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-2-6/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-6/par-12 - suppl-3251-226/art-35-2-6/par-14: 第八項から前項まで → 地方税法 附則第三十五条の二の六第十三項 (Supplementary Provisions, Article 35-2-6, paragraph (13)), suppl-3251-226/art-35-2-6/par-13 — 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 - suppl-3251-226/art-35-2-6/par-14: 第八項から前項まで → 地方税法 附則第三十五条の二の六第八項 (Supplementary Provisions, Article 35-2-6, paragraph (8)), suppl-3251-226/art-35-2-6/par-8 — 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 - suppl-3251-226/art-35-2-6/par-14: 第八項から前項まで → 地方税法 附則第三十五条の二の六第九項 (Supplementary Provisions, Article 35-2-6, paragraph (9)), suppl-3251-226/art-35-2-6/par-9 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-2-6/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-6/par-9 ## Cited by 26 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 附則第三十五条の二の三第一項（特定管理株式等が価値を失つた場合の株式等に係る譲渡所得等の課税の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-2-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-3/par-1 - 地方税法 附則第三十五条の二の三第二項（特定管理株式等が価値を失つた場合の株式等に係る譲渡所得等の課税の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-2-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-3/par-2 - 地方税法 附則第三十五条の二の三第五項（特定管理株式等が価値を失つた場合の株式等に係る譲渡所得等の課税の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-2-3/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-3/par-5 - 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二項（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-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-6/par-2 - 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五項（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-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-6/par-5 - 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七項（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-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-6/par-7 - 地方税法 附則第三十五条の二の六第九項（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-9 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-6/par-9 - 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十二項（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-12 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-6/par-12 - 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 附則第三十五条の二の六第十四項（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-14 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-6/par-14 - 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 附則第三条第十六項（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-16 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-3/par-16 - 地方税法 附則第三条第十七項（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-17 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-3/par-17 - 地方税法 附則第三条第十九項（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-19 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-3/par-19 - 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 附則第八条第十四項（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-14 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-8/par-14 - 地方税法 附則第三条第七項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-3/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-3/par-7 - 地方税法 附則第四条第二項 — https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-4/par-2 - 地方税法 附則第十一条第二項 — https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-11/par-2 --- ## 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-20261027T214204-192, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-193, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-218, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-219, 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-20261027T214204-219, 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