# 地方税法 / Local Tax Act — 第四十一条 (Supplementary Provisions, Article 41)

This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-41. 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: 第四十一条 (Supplementary Provisions, Article 41)（旧民法第三十四条の法人から移行した法人等に係る地方税の特例） — address `suppl-3251-226/art-41`
- 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-41
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-41
- 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.

---

### 第四十一条（旧民法第三十四条の法人から移行した法人等に係る地方税の特例） — Special Provisions on Local Taxes Relating to Corporations That Have Transitioned from Corporations Under Article 34 of the Former Civil Code
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-41 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-41 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-41</sup>

**第一項**  一般社団法人及び一般財団法人に関する法律及び公益社団法人及び公益財団法人の認定等に関する法律の施行に伴う関係法律の整備等に関する法律（平成十八年法律第五十号。以下この条において「整備法」という。）第四十条第一項の規定により存続する一般社団法人又は一般財団法人であつて整備法第百六条第一項（整備法第百二十一条第一項において読み替えて準用する場合を含む。次項から第五項までにおいて同じ。）の登記をしていないもの（整備法第百三十一条第一項の規定により整備法第四十五条の認可を取り消されたもの（以下この条においてそれぞれ「認可取消社団法人」又は「認可取消財団法人」という。）を除く。）については、公益社団法人又は公益財団法人とみなして、第二十四条第四項、第二十五条第一項第二号及び第二項、第二百九十四条第六項並びに第二百九十六条第一項第二号及び第二項の規定を適用する。
<sup>suppl-3251-226/art-41/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-41/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-41/par-1</sup>
With regard to a general incorporated association or general incorporated foundation that continues to exist pursuant to the provisions of Article 40, paragraph (1) of the Act on the Arrangement of Related Acts upon the Enforcement of the Act on General Incorporated Associations and General Incorporated Foundations and the Act on Authorization of Public Interest Incorporated Associations and Public Interest Incorporated Foundations (Act No. 50 of 2006; hereinafter in this Article referred to as the "Arrangement Act") and that has not made the registration under Article 106, paragraph (1) of the Arrangement Act (including where it applies mutatis mutandis with the necessary reading replacements pursuant to Article 121, paragraph (1) of the Arrangement Act; the same applies from the following paragraph through paragraph (5)) (excluding one whose authorization under Article 45 of the Arrangement Act has been revoked pursuant to the provisions of Article 131, paragraph (1) of the Arrangement Act (hereinafter in this Article referred to respectively as an "incorporated association whose authorization was revoked" or an "incorporated foundation whose authorization was revoked")), the provisions of Article 24, paragraph (4), Article 25, paragraph (1), item (ii) and paragraph (2), Article 294, paragraph (6), and Article 296, paragraph (1), item (ii) and paragraph (2) apply, deeming it to be an incorporated public interest association or incorporated public interest foundation.
<sup>machine translation, not official</sup>

**第二項**  整備法第四十条第一項の規定により存続する一般社団法人又は一般財団法人であつて整備法第百六条第一項の登記をしていないもの（認可取消社団法人又は認可取消財団法人にあつては、法人税法第二条第九号の二に規定する非営利型法人（第四項及び第七項において「非営利型法人」という。）に該当するものに限る。）については、公益社団法人又は公益財団法人とみなして、第七十二条の二第一項、第七十二条の五第一項第二号、第七十二条の十三第五項（第一号、第三号、第四号及び第六号に係る部分に限る。）、第六項及び第八項（第二号に係る部分に限る。）、第七十二条の二十四の八並びに第七十二条の二十六第一項及び第十一項の規定を適用する。
<sup>suppl-3251-226/art-41/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-41/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-41/par-2</sup>
With regard to a general incorporated association or general incorporated foundation that continues to exist pursuant to the provisions of Article 40, paragraph (1) of the Arrangement Act and that has not made the registration under Article 106, paragraph (1) of the Arrangement Act (in the case of an incorporated association whose authorization was revoked or an incorporated foundation whose authorization was revoked, limited to one that falls under a non-profit corporation prescribed in Article 2, item (ix)-2 of the Corporation Tax Act (referred to as a "non-profit corporation" in paragraph (4) and paragraph (7))), the provisions of Article 72-2, paragraph (1), Article 72-5, paragraph (1), item (ii), Article 72-13, paragraph (5) (limited to the portions pertaining to items (i), (iii), (iv) and (vi)), paragraph (6) and paragraph (8) (limited to the portion pertaining to item (ii)), Article 72-24-8, and Article 72-26, paragraph (1) and paragraph (11) apply, deeming it to be an incorporated public interest association or incorporated public interest foundation.
<sup>machine translation, not official</sup>

**第三項**  整備法第四十条第一項の規定により存続する一般社団法人であつて整備法第百六条第一項の登記をしていないものについては公益社団法人とみなし、整備法第四十条第一項の規定により存続する一般財団法人であつて整備法第百六条第一項の登記をしていないものについては公益財団法人とみなして、第七十三条の四第一項第三号、第三号の二及び第七号、第三百四十八条第二項第九号、第九号の二、第十二号及び第二十六号並びに第七項並びに附則第十五条第十五項の規定を適用する。
<sup>suppl-3251-226/art-41/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-41/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-41/par-3</sup>
With regard to a general incorporated association that continues to exist pursuant to the provisions of Article 40, paragraph (1) of the Arrangement Act and that has not made the registration under Article 106, paragraph (1) of the Arrangement Act, it is deemed to be an incorporated public interest association, and with regard to a general incorporated foundation that continues to exist pursuant to the provisions of Article 40, paragraph (1) of the Arrangement Act and that has not made the registration under Article 106, paragraph (1) of the Arrangement Act, it is deemed to be an incorporated public interest foundation, and the provisions of Article 73-4, paragraph (1), items (iii), (iii)-2 and (vii), Article 348, paragraph (2), items (ix), (ix)-2, (xii) and (xxvi) and paragraph (7), and Article 15, paragraph (15) of the Supplementary Provisions apply.
<sup>machine translation, not official</sup>

**第四項**  整備法第四十条第一項の規定により存続する一般社団法人又は一般財団法人であつて整備法第百六条第一項の登記をしていないもの（認可取消社団法人又は認可取消財団法人にあつては、非営利型法人に該当するものに限る。）については、法人税法第二条第六号の公益法人等とみなして、第二十四条第五項、第五十二条第一項及び第二項（第三号に係る部分に限る。）、第五十三条第三十一項、第二百九十四条第七項、第三百十二条第一項及び第三項（第三号に係る部分に限る。）、第三百二十一条の八第三十一項並びに第七百一条の三十四第二項の規定を適用する。
<sup>suppl-3251-226/art-41/par-4 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-41/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-41/par-4</sup>
With regard to a general incorporated association or general incorporated foundation that continues to exist pursuant to the provisions of Article 40, paragraph (1) of the Arrangement Act and that has not made the registration under Article 106, paragraph (1) of the Arrangement Act (in the case of an incorporated association whose authorization was revoked or an incorporated foundation whose authorization was revoked, limited to one that falls under a non-profit corporation), the provisions of Article 24, paragraph (5), Article 52, paragraph (1) and paragraph (2) (limited to the portion pertaining to item (iii)), Article 53, paragraph (31), Article 294, paragraph (7), Article 312, paragraph (1) and paragraph (3) (limited to the portion pertaining to item (iii)), Article 321-8, paragraph (31), and Article 701-34, paragraph (2) apply, deeming it to be a public-interest corporation, etc. under Article 2, item (vi) of the Corporation Tax Act.
<sup>machine translation, not official</sup>

**第五項**  整備法第四十一条第一項の規定により存続する一般社団法人又は一般財団法人であつて整備法第百六条第一項の登記をしていないもの又は認可取消社団法人若しくは認可取消財団法人については、一般社団法人又は一般財団法人とみなして、第五十二条第一項、第七十二条の二第一項及び第三百十二条第一項の規定を適用する。
<sup>suppl-3251-226/art-41/par-5 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-41/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-41/par-5</sup>
With regard to a general incorporated association or general incorporated foundation that continues to exist pursuant to the provisions of Article 41, paragraph (1) of the Arrangement Act and that has not made the registration under Article 106, paragraph (1) of the Arrangement Act, or an incorporated association whose authorization was revoked or an incorporated foundation whose authorization was revoked, the provisions of Article 52, paragraph (1), Article 72-2, paragraph (1) and Article 312, paragraph (1) apply, deeming it to be a general incorporated association or general incorporated foundation.
<sup>machine translation, not official</sup>

**第六項**  整備法第二条第一項に規定する旧有限責任中間法人で整備法第三条第一項本文の規定の適用を受けるもの及び整備法第二十五条第二項に規定する特例無限責任中間法人については、一般社団法人とみなして、第五十二条第一項、第七十二条の二第一項、第七十二条の五第一項及び第三項並びに第三百十二条第一項の規定を適用する。
<sup>suppl-3251-226/art-41/par-6 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-41/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-41/par-6</sup>
With regard to a former limited-liability intermediate corporation prescribed in Article 2, paragraph (1) of the Arrangement Act that is subject to the application of the main clause of Article 3, paragraph (1) of the Arrangement Act, and a special unlimited-liability intermediate corporation prescribed in Article 25, paragraph (2) of the Arrangement Act, the provisions of Article 52, paragraph (1), Article 72-2, paragraph (1), Article 72-5, paragraph (1) and paragraph (3), and Article 312, paragraph (1) apply, deeming it to be a general incorporated association.
<sup>machine translation, not official</sup>

**第七項**  道府県は、特定移行一般社団法人等（整備法第四十条第一項の規定により存続する一般社団法人又は一般財団法人であつて整備法第百二十一条第一項において読み替えて準用する整備法第百六条第一項の登記をしたもののうち、非営利型法人に該当することその他政令で定める要件に該当するものをいう。以下この項及び次項において同じ。）が次に掲げる不動産を取得した場合には、第七十三条の二第一項の規定にかかわらず、当該不動産の取得に対しては、不動産取得税を課することができない。
<sup>suppl-3251-226/art-41/par-7 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-41/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-41/par-7</sup>
Where a specified transitioned general incorporated association, etc. (meaning, among general incorporated associations or general incorporated foundations that continue to exist pursuant to the provisions of Article 40, paragraph (1) of the Arrangement Act and that have made the registration under Article 106, paragraph (1) of the Arrangement Act as applied mutatis mutandis with the necessary reading replacements pursuant to Article 121, paragraph (1) of the Arrangement Act, those that fall under a non-profit corporation and satisfy the other requirements specified by Cabinet Order; the same applies hereinafter in this paragraph and the following paragraph) acquires the following real property, a prefecture may not, notwithstanding the provisions of Article 73-2, paragraph (1), impose real property acquisition tax on the acquisition of that real property:
<sup>machine translation, not official</sup>

  **一**  当該特定移行一般社団法人等が平成二十年十二月一日前から設置している幼稚園において当該特定移行一般社団法人等が直接保育の用に供する不動産
  <sup>suppl-3251-226/art-41/par-7/item-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-41/par-7/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-41/par-7/item-1</sup>
  real property that the specified transitioned general incorporated association, etc. directly uses for childcare at a kindergarten that the specified transitioned general incorporated association, etc. has established before December 1, 2008;
  <sup>machine translation, not official</sup>

  **二**  当該特定移行一般社団法人等が平成二十年十二月一日前から設置している図書館において当該特定移行一般社団法人等が直接その用に供する不動産
  <sup>suppl-3251-226/art-41/par-7/item-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-41/par-7/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-41/par-7/item-2</sup>
  real property that the specified transitioned general incorporated association, etc. directly uses for that purpose at a library that the specified transitioned general incorporated association, etc. has established before December 1, 2008;
  <sup>machine translation, not official</sup>

  **三**  当該特定移行一般社団法人等が平成二十年十二月一日前から設置している博物館法第二条第一項の博物館において当該特定移行一般社団法人等が直接その用に供する不動産
  <sup>suppl-3251-226/art-41/par-7/item-3 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-41/par-7/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-41/par-7/item-3</sup>
  real property that the specified transitioned general incorporated association, etc. directly uses for that purpose at a museum under Article 2, paragraph (1) of the Museum Act that the specified transitioned general incorporated association, etc. has established before December 1, 2008.
  <sup>machine translation, not official</sup>

**第八項**  市町村は、特定移行一般社団法人等に係る次に掲げる固定資産に対しては、第三百四十二条又は第七百二条第一項の規定にかかわらず、固定資産税又は都市計画税を課することができない。ただし、固定資産を有料で借り受けた者がこれを次に掲げる固定資産として使用する場合においては、当該固定資産の所有者に課することができる。
<sup>suppl-3251-226/art-41/par-8 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-41/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-41/par-8</sup>
A municipality may not, notwithstanding the provisions of Article 342 or Article 702, paragraph (1), impose fixed assets tax or city planning tax on the following fixed assets pertaining to a specified transitioned general incorporated association, etc.; provided, however, that where a person who has borrowed fixed assets for a fee uses them as the following fixed assets, the tax may be imposed on the owner of those fixed assets:
<sup>machine translation, not official</sup>

  **一**  特定移行一般社団法人等が平成二十年十二月一日前から設置している幼稚園において当該特定移行一般社団法人等が直接保育の用に供する固定資産
  <sup>suppl-3251-226/art-41/par-8/item-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-41/par-8/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-41/par-8/item-1</sup>
  fixed assets that the specified transitioned general incorporated association, etc. directly uses for childcare at a kindergarten that the specified transitioned general incorporated association, etc. has established before December 1, 2008;
  <sup>machine translation, not official</sup>

  **二**  特定移行一般社団法人等が平成二十年十二月一日前から設置している図書館において当該特定移行一般社団法人等が直接その用に供する固定資産
  <sup>suppl-3251-226/art-41/par-8/item-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-41/par-8/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-41/par-8/item-2</sup>
  fixed assets that the specified transitioned general incorporated association, etc. directly uses for that purpose at a library that the specified transitioned general incorporated association, etc. has established before December 1, 2008;
  <sup>machine translation, not official</sup>

  **三**  特定移行一般社団法人等が平成二十年十二月一日前から設置している博物館法第二条第一項の博物館において当該特定移行一般社団法人等が直接その用に供する固定資産
  <sup>suppl-3251-226/art-41/par-8/item-3 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-41/par-8/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-41/par-8/item-3</sup>
  fixed assets that the specified transitioned general incorporated association, etc. directly uses for that purpose at a museum under Article 2, paragraph (1) of the Museum Act that the specified transitioned general incorporated association, etc. has established before December 1, 2008.
  <sup>machine translation, not official</sup>

**第九項**  前項の規定の適用を受ける土地又は家屋に係る第四百十五条第一項の規定の適用については、同項中「第三百四十八条」とあるのは「第三百四十八条又は附則第四十一条第八項」と、「同条の規定」とあるのは「これらの規定」とする。
<sup>suppl-3251-226/art-41/par-9 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-41/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-41/par-9</sup>
With regard to the application of Article 415, paragraph (1) to land or houses subject to the application of the provisions of the preceding paragraph, in Article 415, paragraph (1), "Article 348" is deemed to be replaced with "Article 348 or Article 41, paragraph (8) of the Supplementary Provisions", and "to which that Article applies" is deemed to be replaced with "to which those provisions apply".
<sup>machine translation, not official</sup>

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## Cites
- suppl-3251-226/art-41/par-1: 一般社団法人及び一般財団法人に関する法律及び公益社団法人及び公益財団法人の認定等に関する法律の施行に伴う関係法律の整備等に関する法律（平成十八年法律第五十号。以下この条において「整備法」という。）第四十条第一項 → e-Gov law 418AC0000000050, 第四十条第一項 (Article 40, paragraph (1)), art-40/par-1 — not held in this collection
- suppl-3251-226/art-41/par-1: 整備法第百六条第一項 → e-Gov law 418AC0000000050, 第百六条第一項 (Article 106, paragraph (1)), art-106/par-1 — not held in this collection
- suppl-3251-226/art-41/par-1: 整備法第百二十一条第一項 → e-Gov law 418AC0000000050, 第百二十一条第一項 (Article 121, paragraph (1)), art-121/par-1 — not held in this collection
- suppl-3251-226/art-41/par-1: 次項から第五項まで → 地方税法 附則第四十一条第二項 (Supplementary Provisions, Article 41, paragraph (2)), suppl-3251-226/art-41/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-41/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-41/par-2
- suppl-3251-226/art-41/par-1: 次項から第五項まで → 地方税法 附則第四十一条第三項 (Supplementary Provisions, Article 41, paragraph (3)), suppl-3251-226/art-41/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-41/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-41/par-3
- suppl-3251-226/art-41/par-1: 次項から第五項まで → 地方税法 附則第四十一条第四項 (Supplementary Provisions, Article 41, paragraph (4)), suppl-3251-226/art-41/par-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-41/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-41/par-4
- suppl-3251-226/art-41/par-1: 次項から第五項まで → 地方税法 附則第四十一条第五項 (Supplementary Provisions, Article 41, paragraph (5)), suppl-3251-226/art-41/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-41/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-41/par-5
- suppl-3251-226/art-41/par-1: 整備法第百三十一条第一項 → e-Gov law 418AC0000000050, 第百三十一条第一項 (Article 131, paragraph (1)), art-131/par-1 — not held in this collection
- suppl-3251-226/art-41/par-1: 整備法第四十五条 → e-Gov law 418AC0000000050, 第四十五条 (Article 45), art-45 — not held in this collection
- suppl-3251-226/art-41/par-1: この条 → 地方税法 附則第四十一条 (Supplementary Provisions, Article 41), suppl-3251-226/art-41 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-41 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-41
- suppl-3251-226/art-41/par-1: 第二十四条第四項 → 地方税法 第二十四条第四項 (Article 24, paragraph (4)), art-24/par-4 — https://japanlaw.org/en/local-tax-act/art-24/par-4 · https://japanlaw.org/l/325AC0000000226/art-24/par-4
- suppl-3251-226/art-41/par-1: 第二十五条第一項第二号 → 地方税法 第二十五条第一項第二号 (Article 25, paragraph (1), item (ii)), art-25/par-1/item-2 — https://japanlaw.org/en/local-tax-act/art-25/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-25/par-1/item-2
- suppl-3251-226/art-41/par-1: 第二項 → 地方税法 第二十五条第二項 (Article 25, paragraph (2)), art-25/par-2 — https://japanlaw.org/en/local-tax-act/art-25/par-2 · https://japanlaw.org/l/325AC0000000226/art-25/par-2
- suppl-3251-226/art-41/par-1: 第二百九十四条第六項 → 地方税法 第二百九十四条第六項 (Article 294, paragraph (6)), art-294/par-6 — https://japanlaw.org/en/local-tax-act/art-294/par-6 · https://japanlaw.org/l/325AC0000000226/art-294/par-6
- suppl-3251-226/art-41/par-1: 第二百九十六条第一項第二号 → 地方税法 第二百九十六条第一項第二号 (Article 296, paragraph (1), item (ii)), art-296/par-1/item-2 — https://japanlaw.org/en/local-tax-act/art-296/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-296/par-1/item-2
- suppl-3251-226/art-41/par-1: 第二項 → 地方税法 第二百九十六条第二項 (Article 296, paragraph (2)), art-296/par-2 — https://japanlaw.org/en/local-tax-act/art-296/par-2 · https://japanlaw.org/l/325AC0000000226/art-296/par-2
- suppl-3251-226/art-41/par-2: 整備法第四十条第一項 → e-Gov law 418AC0000000050, 第四十条第一項 (Article 40, paragraph (1)), art-40/par-1 — not held in this collection
- suppl-3251-226/art-41/par-2: 整備法第百六条第一項 → e-Gov law 418AC0000000050, 第百六条第一項 (Article 106, paragraph (1)), art-106/par-1 — not held in this collection
- suppl-3251-226/art-41/par-2: 法人税法第二条第九号の二 → 法人税法 第二条第一項第九号の二 (Article 2, paragraph (1), item (ix-2)), art-2/par-1/item-9-2 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-9-2 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-9-2
- suppl-3251-226/art-41/par-2: 第四項 → 地方税法 附則第四十一条第四項 (Supplementary Provisions, Article 41, paragraph (4)), suppl-3251-226/art-41/par-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-41/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-41/par-4
- suppl-3251-226/art-41/par-2: 第七項 → 地方税法 附則第四十一条第七項 (Supplementary Provisions, Article 41, paragraph (7)), suppl-3251-226/art-41/par-7 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-41/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-41/par-7
- suppl-3251-226/art-41/par-2: 第七十二条の二第一項 → 地方税法 第七十二条の二第一項 (Article 72-2, paragraph (1)), art-72-2/par-1 — https://japanlaw.org/en/local-tax-act/art-72-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-2/par-1
- suppl-3251-226/art-41/par-2: 第七十二条の五第一項第二号 → 地方税法 第七十二条の五第一項第二号 (Article 72-5, paragraph (1), item (ii)), art-72-5/par-1/item-2 — https://japanlaw.org/en/local-tax-act/art-72-5/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-72-5/par-1/item-2
- suppl-3251-226/art-41/par-2: 第七十二条の十三第五項 → 地方税法 第七十二条の十三第五項 (Article 72-13, paragraph (5)), art-72-13/par-5 — https://japanlaw.org/en/local-tax-act/art-72-13/par-5 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-5
- suppl-3251-226/art-41/par-2: 第一号 → 地方税法 第七十二条の十三第五項第一号 (Article 72-13, paragraph (5), item (i)), art-72-13/par-5/item-1 — https://japanlaw.org/en/local-tax-act/art-72-13/par-5/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-5/item-1
- suppl-3251-226/art-41/par-2: 第三号 → 地方税法 第七十二条の十三第五項第三号 (Article 72-13, paragraph (5), item (iii)), art-72-13/par-5/item-3 — https://japanlaw.org/en/local-tax-act/art-72-13/par-5/item-3 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-5/item-3
- suppl-3251-226/art-41/par-2: 第四号 → 地方税法 第七十二条の十三第五項第四号 (Article 72-13, paragraph (5), item (iv)), art-72-13/par-5/item-4 — https://japanlaw.org/en/local-tax-act/art-72-13/par-5/item-4 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-5/item-4
- suppl-3251-226/art-41/par-2: 第六号 → 地方税法 第七十二条の十三第五項第六号 (Article 72-13, paragraph (5), item (vi)), art-72-13/par-5/item-6 — https://japanlaw.org/en/local-tax-act/art-72-13/par-5/item-6 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-5/item-6
- suppl-3251-226/art-41/par-2: 第六項 → 地方税法 第七十二条の十三第六項 (Article 72-13, paragraph (6)), art-72-13/par-6 — https://japanlaw.org/en/local-tax-act/art-72-13/par-6 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-6
- suppl-3251-226/art-41/par-2: 第八項 → 地方税法 第七十二条の十三第八項 (Article 72-13, paragraph (8)), art-72-13/par-8 — https://japanlaw.org/en/local-tax-act/art-72-13/par-8 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-8
- suppl-3251-226/art-41/par-2: 第二号 → 地方税法 第七十二条の十三第八項第二号 (Article 72-13, paragraph (8), item (ii)), art-72-13/par-8/item-2 — https://japanlaw.org/en/local-tax-act/art-72-13/par-8/item-2 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-8/item-2
- suppl-3251-226/art-41/par-2: 第七十二条の二十四の八 → 地方税法 第七十二条の二十四の八 (Article 72-24-8), art-72-24-8 — https://japanlaw.org/en/local-tax-act/art-72-24-8 · https://japanlaw.org/l/325AC0000000226/art-72-24-8
- suppl-3251-226/art-41/par-2: 第七十二条の二十六第一項 → 地方税法 第七十二条の二十六第一項 (Article 72-26, paragraph (1)), art-72-26/par-1 — https://japanlaw.org/en/local-tax-act/art-72-26/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-26/par-1
- suppl-3251-226/art-41/par-3: 整備法第四十条第一項 → e-Gov law 418AC0000000050, 第四十条第一項 (Article 40, paragraph (1)), art-40/par-1 — not held in this collection
- suppl-3251-226/art-41/par-3: 整備法第百六条第一項 → e-Gov law 418AC0000000050, 第百六条第一項 (Article 106, paragraph (1)), art-106/par-1 — not held in this collection
- suppl-3251-226/art-41/par-3: 第七十三条の四第一項第三号 → 地方税法 第七十三条の四第一項第三号 (Article 73-4, paragraph (1), item (iii)), art-73-4/par-1/item-3 — https://japanlaw.org/en/local-tax-act/art-73-4/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-73-4/par-1/item-3
- suppl-3251-226/art-41/par-3: 第三号の二 → 地方税法 第七十三条の四第一項第三号の二 (Article 73-4, paragraph (1), item (iii-2)), art-73-4/par-1/item-3-2 — https://japanlaw.org/en/local-tax-act/art-73-4/par-1/item-3-2 · https://japanlaw.org/l/325AC0000000226/art-73-4/par-1/item-3-2
- suppl-3251-226/art-41/par-3: 第七号 → 地方税法 第七十三条の四第一項第七号 (Article 73-4, paragraph (1), item (vii)), art-73-4/par-1/item-7 — https://japanlaw.org/en/local-tax-act/art-73-4/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/art-73-4/par-1/item-7
- suppl-3251-226/art-41/par-3: 第三百四十八条第二項第九号 → 地方税法 第三百四十八条第二項第九号 (Article 348, paragraph (2), item (ix)), art-348/par-2/item-9 — https://japanlaw.org/en/local-tax-act/art-348/par-2/item-9 · https://japanlaw.org/l/325AC0000000226/art-348/par-2/item-9
- suppl-3251-226/art-41/par-3: 第九号の二 → 地方税法 第三百四十八条第二項第九号の二 (Article 348, paragraph (2), item (ix-2)), art-348/par-2/item-9-2 — https://japanlaw.org/en/local-tax-act/art-348/par-2/item-9-2 · https://japanlaw.org/l/325AC0000000226/art-348/par-2/item-9-2
- suppl-3251-226/art-41/par-3: 第十二号 → 地方税法 第三百四十八条第二項第十二号 (Article 348, paragraph (2), item (xii)), art-348/par-2/item-12 — https://japanlaw.org/en/local-tax-act/art-348/par-2/item-12 · https://japanlaw.org/l/325AC0000000226/art-348/par-2/item-12
- suppl-3251-226/art-41/par-3: 第二十六号 → 地方税法 第三百四十八条第二項第二十六号 (Article 348, paragraph (2), item (xxvi)), art-348/par-2/item-26 — https://japanlaw.org/en/local-tax-act/art-348/par-2/item-26 · https://japanlaw.org/l/325AC0000000226/art-348/par-2/item-26
- suppl-3251-226/art-41/par-3: 第七項 → 地方税法 第三百四十八条第七項 (Article 348, paragraph (7)), art-348/par-7 — https://japanlaw.org/en/local-tax-act/art-348/par-7 · https://japanlaw.org/l/325AC0000000226/art-348/par-7
- suppl-3251-226/art-41/par-3: 附則第十五条第十五項 → 地方税法 附則第十五条第十五項 (Supplementary Provisions, Article 15, paragraph (15)), suppl-3251-226/art-15/par-15 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-15 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-15
- suppl-3251-226/art-41/par-4: 整備法第四十条第一項 → e-Gov law 418AC0000000050, 第四十条第一項 (Article 40, paragraph (1)), art-40/par-1 — not held in this collection
- suppl-3251-226/art-41/par-4: 整備法第百六条第一項 → e-Gov law 418AC0000000050, 第百六条第一項 (Article 106, paragraph (1)), art-106/par-1 — not held in this collection
- suppl-3251-226/art-41/par-4: 法人税法第二条第六号 → 法人税法 第二条第一項第六号 (Article 2, paragraph (1), item (vi)), art-2/par-1/item-6 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-6 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-6
- suppl-3251-226/art-41/par-4: 第二十四条第五項 → 地方税法 第二十四条第五項 (Article 24, paragraph (5)), art-24/par-5 — https://japanlaw.org/en/local-tax-act/art-24/par-5 · https://japanlaw.org/l/325AC0000000226/art-24/par-5
- suppl-3251-226/art-41/par-4: 第五十二条第一項 → 地方税法 第五十二条第一項 (Article 52, paragraph (1)), art-52/par-1 — https://japanlaw.org/en/local-tax-act/art-52/par-1 · https://japanlaw.org/l/325AC0000000226/art-52/par-1
- suppl-3251-226/art-41/par-4: 第二項 → 地方税法 第五十二条第二項 (Article 52, paragraph (2)), art-52/par-2 — https://japanlaw.org/en/local-tax-act/art-52/par-2 · https://japanlaw.org/l/325AC0000000226/art-52/par-2
- suppl-3251-226/art-41/par-4: 第二百九十四条第七項 → 地方税法 第二百九十四条第七項 (Article 294, paragraph (7)), art-294/par-7 — https://japanlaw.org/en/local-tax-act/art-294/par-7 · https://japanlaw.org/l/325AC0000000226/art-294/par-7
- suppl-3251-226/art-41/par-4: 第三百十二条第一項 → 地方税法 第三百十二条第一項 (Article 312, paragraph (1)), art-312/par-1 — https://japanlaw.org/en/local-tax-act/art-312/par-1 · https://japanlaw.org/l/325AC0000000226/art-312/par-1
- suppl-3251-226/art-41/par-4: 第三項 → 地方税法 第三百十二条第三項 (Article 312, paragraph (3)), art-312/par-3 — https://japanlaw.org/en/local-tax-act/art-312/par-3 · https://japanlaw.org/l/325AC0000000226/art-312/par-3
- suppl-3251-226/art-41/par-4: 第七百一条の三十四第二項 → 地方税法 第七百一条の三十四第二項 (Article 701-34, paragraph (2)), art-701-34/par-2 — https://japanlaw.org/en/local-tax-act/art-701-34/par-2 · https://japanlaw.org/l/325AC0000000226/art-701-34/par-2
- suppl-3251-226/art-41/par-5: 整備法第四十一条第一項 → e-Gov law 418AC0000000050, 第四十一条第一項 (Article 41, paragraph (1)), art-41/par-1 — not held in this collection
- suppl-3251-226/art-41/par-5: 整備法第百六条第一項 → e-Gov law 418AC0000000050, 第百六条第一項 (Article 106, paragraph (1)), art-106/par-1 — not held in this collection
- suppl-3251-226/art-41/par-5: 第五十二条第一項 → 地方税法 第五十二条第一項 (Article 52, paragraph (1)), art-52/par-1 — https://japanlaw.org/en/local-tax-act/art-52/par-1 · https://japanlaw.org/l/325AC0000000226/art-52/par-1
- suppl-3251-226/art-41/par-5: 第七十二条の二第一項 → 地方税法 第七十二条の二第一項 (Article 72-2, paragraph (1)), art-72-2/par-1 — https://japanlaw.org/en/local-tax-act/art-72-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-2/par-1
- suppl-3251-226/art-41/par-5: 第三百十二条第一項 → 地方税法 第三百十二条第一項 (Article 312, paragraph (1)), art-312/par-1 — https://japanlaw.org/en/local-tax-act/art-312/par-1 · https://japanlaw.org/l/325AC0000000226/art-312/par-1
- suppl-3251-226/art-41/par-6: 整備法第二条第一項 → e-Gov law 418AC0000000050, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- suppl-3251-226/art-41/par-6: 整備法第三条第一項 → e-Gov law 418AC0000000050, 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — not held in this collection
- suppl-3251-226/art-41/par-6: 整備法第二十五条第二項 → e-Gov law 418AC0000000050, 第二十五条第二項 (Article 25, paragraph (2)), art-25/par-2 — not held in this collection
- suppl-3251-226/art-41/par-6: 第五十二条第一項 → 地方税法 第五十二条第一項 (Article 52, paragraph (1)), art-52/par-1 — https://japanlaw.org/en/local-tax-act/art-52/par-1 · https://japanlaw.org/l/325AC0000000226/art-52/par-1
- suppl-3251-226/art-41/par-6: 第七十二条の二第一項 → 地方税法 第七十二条の二第一項 (Article 72-2, paragraph (1)), art-72-2/par-1 — https://japanlaw.org/en/local-tax-act/art-72-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-2/par-1
- suppl-3251-226/art-41/par-6: 第七十二条の五第一項 → 地方税法 第七十二条の五第一項 (Article 72-5, paragraph (1)), art-72-5/par-1 — https://japanlaw.org/en/local-tax-act/art-72-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-5/par-1
- suppl-3251-226/art-41/par-6: 第三項 → 地方税法 第七十二条の五第三項 (Article 72-5, paragraph (3)), art-72-5/par-3 — https://japanlaw.org/en/local-tax-act/art-72-5/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-5/par-3
- suppl-3251-226/art-41/par-6: 第三百十二条第一項 → 地方税法 第三百十二条第一項 (Article 312, paragraph (1)), art-312/par-1 — https://japanlaw.org/en/local-tax-act/art-312/par-1 · https://japanlaw.org/l/325AC0000000226/art-312/par-1
- suppl-3251-226/art-41/par-7: 整備法第四十条第一項 → e-Gov law 418AC0000000050, 第四十条第一項 (Article 40, paragraph (1)), art-40/par-1 — not held in this collection
- suppl-3251-226/art-41/par-7: 整備法第百二十一条第一項 → e-Gov law 418AC0000000050, 第百二十一条第一項 (Article 121, paragraph (1)), art-121/par-1 — not held in this collection
- suppl-3251-226/art-41/par-7: 整備法第百六条第一項 → e-Gov law 418AC0000000050, 第百六条第一項 (Article 106, paragraph (1)), art-106/par-1 — not held in this collection
- suppl-3251-226/art-41/par-7: この項 → 地方税法 附則第四十一条第七項 (Supplementary Provisions, Article 41, paragraph (7)), suppl-3251-226/art-41/par-7 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-41/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-41/par-7
- suppl-3251-226/art-41/par-7: 次項 → 地方税法 附則第四十一条第八項 (Supplementary Provisions, Article 41, paragraph (8)), suppl-3251-226/art-41/par-8 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-41/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-41/par-8
- suppl-3251-226/art-41/par-7: 第七十三条の二第一項 → 地方税法 第七十三条の二第一項 (Article 73-2, paragraph (1)), art-73-2/par-1 — https://japanlaw.org/en/local-tax-act/art-73-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-2/par-1
- suppl-3251-226/art-41/par-7/item-3: 博物館法第二条第一項 → e-Gov law 326AC1000000285, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- suppl-3251-226/art-41/par-8: 第三百四十二条 → 地方税法 第三百四十二条 (Article 342), art-342 — https://japanlaw.org/en/local-tax-act/art-342 · https://japanlaw.org/l/325AC0000000226/art-342
- suppl-3251-226/art-41/par-8: 第七百二条第一項 → 地方税法 第七百二条第一項 (Article 702, paragraph (1)), art-702/par-1 — https://japanlaw.org/en/local-tax-act/art-702/par-1 · https://japanlaw.org/l/325AC0000000226/art-702/par-1
- suppl-3251-226/art-41/par-8/item-3: 博物館法第二条第一項 → e-Gov law 326AC1000000285, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- suppl-3251-226/art-41/par-9: 前項 → 地方税法 附則第四十一条第八項 (Supplementary Provisions, Article 41, paragraph (8)), suppl-3251-226/art-41/par-8 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-41/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-41/par-8
- suppl-3251-226/art-41/par-9: 第四百十五条第一項 → 地方税法 第四百十五条第一項 (Article 415, paragraph (1)), art-415/par-1 — https://japanlaw.org/en/local-tax-act/art-415/par-1 · https://japanlaw.org/l/325AC0000000226/art-415/par-1
- suppl-3251-226/art-41/par-9: 第三百四十八条 → 地方税法 第三百四十八条 (Article 348), art-348 — https://japanlaw.org/en/local-tax-act/art-348 · https://japanlaw.org/l/325AC0000000226/art-348

## Cited by

6 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 附則第四十一条第一項（旧民法第三十四条の法人から移行した法人等に係る地方税の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-41/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-41/par-1
- 地方税法 附則第四十一条第二項（旧民法第三十四条の法人から移行した法人等に係る地方税の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-41/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-41/par-2
- 地方税法 附則第四十一条第七項（旧民法第三十四条の法人から移行した法人等に係る地方税の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-41/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-41/par-7
- 地方税法 附則第四十一条第九項（旧民法第三十四条の法人から移行した法人等に係る地方税の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-41/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-41/par-9
- 地方税法 附則第二条第八項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4231-83/art-2/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-2/par-8

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## 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-20261027T214204-223, 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