# 地方税法 / Local Tax Act — 第四十二条 (Supplementary Provisions, Article 42)

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- 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: 第四十二条 (Supplementary Provisions, Article 42)（東日本大震災に係る雑損控除額等の特例） — address `suppl-3251-226/art-42`
- 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-42
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-42
- 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.

---

### 第四十二条（東日本大震災に係る雑損控除額等の特例） — Special Provisions on Casualty Loss Deduction Amounts, etc. Relating to the Great East Japan Earthquake
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-42 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-42 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-42</sup>

**第一項**  道府県は、所得割の納税義務者の選択により、東日本大震災（平成二十三年三月十一日に発生した東北地方太平洋沖地震及びこれに伴う原子力発電所の事故による災害をいう。以下同じ。）により第三十四条第一項第一号に規定する資産について受けた損失の金額（東日本大震災に関連するやむを得ない支出で政令で定めるもの（以下この項において「災害関連支出」という。）の金額を含み、保険金、損害賠償金その他これらに類するものにより埋められた部分の金額を除く。以下この項及び次条第一項において「特例損失金額」という。）がある場合には、特例損失金額（災害関連支出がある場合には、次項に規定する申告書の提出の日の前日までに支出したものに限る。以下この項において「損失対象金額」という。）について、平成二十二年において生じた同号に規定する損失の金額として、第三十二条第九項及び第三十四条第一項の規定を適用することができる。この場合において、これらの規定により控除された金額に係る当該損失対象金額は、その者の平成二十四年度以後の年度分で当該損失対象金額が生じた年の末日の属する年度の翌年度分の個人の道府県民税に関する規定の適用については、当該損失対象金額が生じた年において生じなかつたものとみなす。
<sup>suppl-3251-226/art-42/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-42/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-42/par-1</sup>
A prefecture may, at the election of a person liable for the income levy, in the case where there is an amount of loss suffered due to the Great East Japan Earthquake (meaning the disaster caused by the Tohoku Region Pacific Coast Earthquake that occurred on March 11, 2011 and the accompanying nuclear power plant accident; the same applies hereinafter) with respect to the assets prescribed in Article 34, paragraph (1), item (i) (including the amount of unavoidable expenditure related to the Great East Japan Earthquake that is specified by Cabinet Order (hereinafter in this paragraph referred to as "disaster-related expenditure") and excluding the amount of the portion covered by insurance benefits, compensation for damage or other similar payments; hereinafter in this paragraph and paragraph (1) of the following Article referred to as the "special loss amount"), apply the provisions of Article 32, paragraph (9) and Article 34, paragraph (1) to the special loss amount (in the case where there is disaster-related expenditure, limited to what was spent by the day before the day of submission of the return prescribed in the following paragraph; hereinafter in this paragraph referred to as the "loss amount eligible for the special rule") as the amount of the loss prescribed in that item that arose in 2010. In this case, the loss amount eligible for the special rule pertaining to the amount deducted under those provisions is deemed not to have arisen in the year in which it arose, for the purposes of the application of the provisions concerning individual prefectural inhabitant tax for fiscal year 2012 and thereafter, being the fiscal year following the fiscal year that includes the last day of the year in which that loss amount eligible for the special rule arose.
<sup>machine translation, not official</sup>

**第二項**  前項の規定は、平成二十三年度分の第四十五条の二第一項又は第三項の規定による申告書（その提出期限後において道府県民税の納税通知書が送達される時までに提出されたもの及びその時までに提出された第四十五条の三第一項の確定申告書を含む。）に前項の規定の適用を受けようとする旨の記載がある場合（これらの申告書にその記載がないことについてやむを得ない理由があると市町村長が認める場合を含む。）に限り、適用する。
<sup>suppl-3251-226/art-42/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-42/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-42/par-2</sup>
The provisions of the preceding paragraph apply only in the case where the return under Article 45-2, paragraph (1) or (3) for fiscal year 2011 (including a return submitted after the deadline for filing but by the time the tax notice for prefectural inhabitant tax is served, and the final return under Article 45-3, paragraph (1) submitted by that time) contains a statement to the effect that the person seeks the application of the provisions of the preceding paragraph (including where the mayor of the municipality finds that there are unavoidable reasons for the absence of that statement in these returns).
<sup>machine translation, not official</sup>

**第三項**  道府県民税の所得割の納税義務者又は第三十四条第一項第一号に規定する親族の有する同号に規定する資産が東日本大震災により損壊し、又はその価値が減少した場合その他東日本大震災により当該資産を使用することが困難となつた場合において、東日本大震災に関連する次に掲げる支出その他これらに類する支出（以下この項において「震災関連原状回復支出」という。）について東日本大震災からの復興のための事業の状況その他のやむを得ない事情によりその災害のやんだ日の翌日から三年を経過した日の前日までにすることができなかつた道府県民税の所得割の納税義務者が、当該事情がやんだ日の翌日から三年を経過した日の前日までに震災関連原状回復支出をしたときは、当該震災関連原状回復支出をした場合は同号に規定する政令で定めるやむを得ない支出をした場合と、当該震災関連原状回復支出をした金額は同号に規定する支出をした金額と、当該震災関連原状回復支出をした金額（保険金、損害賠償金その他これらに類するものにより埋められた部分の金額を除く。）は同号イに規定する災害関連支出の金額とそれぞれみなして、同条第一項（第一号に係る部分に限る。）の規定を適用する。
<sup>suppl-3251-226/art-42/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-42/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-42/par-3</sup>
Where an asset prescribed in Article 34, paragraph (1), item (i) that is held by a person liable for the income levy of prefectural inhabitant tax or by a relative prescribed in that item has been damaged or has declined in value due to the Great East Japan Earthquake, or where it has otherwise become difficult to use that asset due to the Great East Japan Earthquake, and a person liable for the income levy of prefectural inhabitant tax who, due to the state of projects for reconstruction from the Great East Japan Earthquake or other unavoidable circumstances, has been unable to make the following expenditure related to the Great East Japan Earthquake or other similar expenditure (hereinafter in this paragraph referred to as "earthquake-related restoration expenditure") by the day before the day on which three years have elapsed from the day following the day the disaster ended, makes earthquake-related restoration expenditure by the day before the day on which three years have elapsed from the day following the day those circumstances ceased, the provisions of Article 34, paragraph (1) (limited to the portion pertaining to item (i)) apply, deeming the making of that earthquake-related restoration expenditure to be the making of the unavoidable expenditure specified by Cabinet Order prescribed in that item, the amount of that earthquake-related restoration expenditure to be the amount of the expenditure prescribed in that item, and the amount of that earthquake-related restoration expenditure (excluding the amount of the portion covered by insurance benefits, compensation for damage or other similar payments) to be the amount of disaster-related expenses prescribed in (a) of that item, respectively:
<sup>machine translation, not official</sup>

  **一**  災害により生じた土砂その他の障害物を除去するための支出
  <sup>suppl-3251-226/art-42/par-3/item-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-42/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-42/par-3/item-1</sup>
  expenditure for removing earth, sand and other obstacles caused by a disaster;
  <sup>machine translation, not official</sup>

  **二**  当該資産の原状回復のための支出（当該災害により生じた当該資産に係る損失の金額として政令で定めるところにより計算される金額に相当する部分の支出を除く。）
  <sup>suppl-3251-226/art-42/par-3/item-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-42/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-42/par-3/item-2</sup>
  expenditure for restoring that asset to its original condition (excluding the portion of the expenditure that corresponds to the amount calculated, as provided by Cabinet Order, as the amount of loss pertaining to that asset caused by that disaster);
  <sup>machine translation, not official</sup>

  **三**  当該資産の損壊又はその価値の減少を防止するための支出
  <sup>suppl-3251-226/art-42/par-3/item-3 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-42/par-3/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-42/par-3/item-3</sup>
  expenditure for preventing damage to that asset or a decline in its value.
  <sup>machine translation, not official</sup>

**第四項**  市町村は、所得割の納税義務者の選択により、東日本大震災により第三百十四条の二第一項第一号に規定する資産について受けた損失の金額（東日本大震災に関連するやむを得ない支出で政令で定めるもの（以下この項において「災害関連支出」という。）の金額を含み、保険金、損害賠償金その他これらに類するものにより埋められた部分の金額を除く。以下この項及び次条第二項において「特例損失金額」という。）がある場合には、特例損失金額（災害関連支出がある場合には、次項に規定する申告書の提出の日の前日までに支出したものに限る。以下この項において「損失対象金額」という。）について、平成二十二年において生じた同号に規定する損失の金額として、第三百十三条第九項及び第三百十四条の二第一項の規定を適用することができる。この場合において、これらの規定により控除された金額に係る当該損失対象金額は、その者の平成二十四年度以後の年度分で当該損失対象金額が生じた年の末日の属する年度の翌年度分の個人の市町村民税に関する規定の適用については、当該損失対象金額が生じた年において生じなかつたものとみなす。
<sup>suppl-3251-226/art-42/par-4 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-42/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-42/par-4</sup>
A municipality may, at the election of a person liable for the income levy, in the case where there is an amount of loss suffered due to the Great East Japan Earthquake with respect to the assets prescribed in Article 314-2, paragraph (1), item (i) (including the amount of unavoidable expenditure related to the Great East Japan Earthquake that is specified by Cabinet Order (hereinafter in this paragraph referred to as "disaster-related expenditure") and excluding the amount of the portion covered by insurance benefits, compensation for damage or other similar payments; hereinafter in this paragraph and paragraph (2) of the following Article referred to as the "special loss amount"), apply the provisions of Article 313, paragraph (9) and Article 314-2, paragraph (1) to the special loss amount (in the case where there is disaster-related expenditure, limited to what was spent by the day before the day of submission of the return prescribed in the following paragraph; hereinafter in this paragraph referred to as the "loss amount eligible for the special rule") as the amount of the loss prescribed in that item that arose in 2010. In this case, the loss amount eligible for the special rule pertaining to the amount deducted under those provisions is deemed not to have arisen in the year in which it arose, for the purposes of the application of the provisions concerning individual municipal inhabitant tax for fiscal year 2012 and thereafter, being the fiscal year following the fiscal year that includes the last day of the year in which that loss amount eligible for the special rule arose.
<sup>machine translation, not official</sup>

**第五項**  前項の規定は、平成二十三年度分の第三百十七条の二第一項又は第三項の規定による申告書（その提出期限後において市町村民税の納税通知書が送達される時までに提出されたもの及びその時までに提出された第三百十七条の三第一項の確定申告書を含む。）に前項の規定の適用を受けようとする旨の記載がある場合（これらの申告書にその記載がないことについてやむを得ない理由があると市町村長が認める場合を含む。）に限り、適用する。
<sup>suppl-3251-226/art-42/par-5 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-42/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-42/par-5</sup>
The provisions of the preceding paragraph apply only in the case where the return under Article 317-2, paragraph (1) or (3) for fiscal year 2011 (including a return submitted after the deadline for filing but by the time the tax notice for municipal inhabitant tax is served, and the final return under Article 317-3, paragraph (1) submitted by that time) contains a statement to the effect that the person seeks the application of the provisions of the preceding paragraph (including where the mayor of the municipality finds that there are unavoidable reasons for the absence of that statement in these returns).
<sup>machine translation, not official</sup>

**第六項**  市町村民税の所得割の納税義務者又は第三百十四条の二第一項第一号に規定する親族の有する同号に規定する資産が東日本大震災により損壊し、又はその価値が減少した場合その他東日本大震災により当該資産を使用することが困難となつた場合において、東日本大震災に関連する次に掲げる支出その他これらに類する支出（以下この項において「震災関連原状回復支出」という。）について東日本大震災からの復興のための事業の状況その他のやむを得ない事情によりその災害のやんだ日の翌日から三年を経過した日の前日までにすることができなかつた市町村民税の所得割の納税義務者が、当該事情がやんだ日の翌日から三年を経過した日の前日までに震災関連原状回復支出をしたときは、当該震災関連原状回復支出をした場合は同号に規定する政令で定めるやむを得ない支出をした場合と、当該震災関連原状回復支出をした金額は同号に規定する支出をした金額と、当該震災関連原状回復支出をした金額（保険金、損害賠償金その他これらに類するものにより埋められた部分の金額を除く。）は同号イに規定する災害関連支出の金額とそれぞれみなして、同条第一項（第一号に係る部分に限る。）の規定を適用する。
<sup>suppl-3251-226/art-42/par-6 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-42/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-42/par-6</sup>
Where an asset prescribed in Article 314-2, paragraph (1), item (i) that is held by a person liable for the income levy of municipal inhabitant tax or by a relative prescribed in that item has been damaged or has declined in value due to the Great East Japan Earthquake, or where it has otherwise become difficult to use that asset due to the Great East Japan Earthquake, and a person liable for the income levy of municipal inhabitant tax who, due to the state of projects for reconstruction from the Great East Japan Earthquake or other unavoidable circumstances, has been unable to make the following expenditure related to the Great East Japan Earthquake or other similar expenditure (hereinafter in this paragraph referred to as "earthquake-related restoration expenditure") by the day before the day on which three years have elapsed from the day following the day the disaster ended, makes earthquake-related restoration expenditure by the day before the day on which three years have elapsed from the day following the day those circumstances ceased, the provisions of Article 314-2, paragraph (1) (limited to the portion pertaining to item (i)) apply, deeming the making of that earthquake-related restoration expenditure to be the making of the unavoidable expenditure specified by Cabinet Order prescribed in that item, the amount of that earthquake-related restoration expenditure to be the amount of the expenditure prescribed in that item, and the amount of that earthquake-related restoration expenditure (excluding the amount of the portion covered by insurance benefits, compensation for damage or other similar payments) to be the amount of disaster-related expenses prescribed in (a) of that item, respectively:
<sup>machine translation, not official</sup>

  **一**  災害により生じた土砂その他の障害物を除去するための支出
  <sup>suppl-3251-226/art-42/par-6/item-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-42/par-6/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-42/par-6/item-1</sup>
  expenditure for removing earth, sand and other obstacles caused by a disaster;
  <sup>machine translation, not official</sup>

  **二**  当該資産の原状回復のための支出（当該災害により生じた当該資産に係る損失の金額として政令で定めるところにより計算される金額に相当する部分の支出を除く。）
  <sup>suppl-3251-226/art-42/par-6/item-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-42/par-6/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-42/par-6/item-2</sup>
  expenditure for restoring that asset to its original condition (excluding the portion of the expenditure that corresponds to the amount calculated, as provided by Cabinet Order, as the amount of loss pertaining to that asset caused by that disaster);
  <sup>machine translation, not official</sup>

  **三**  当該資産の損壊又はその価値の減少を防止するための支出
  <sup>suppl-3251-226/art-42/par-6/item-3 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-42/par-6/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-42/par-6/item-3</sup>
  expenditure for preventing damage to that asset or a decline in its value.
  <sup>machine translation, not official</sup>

---

## Cites
- suppl-3251-226/art-42/par-1: 第三十四条第一項第一号 → 地方税法 第三十四条第一項第一号 (Article 34, paragraph (1), item (i)), art-34/par-1/item-1 — https://japanlaw.org/en/local-tax-act/art-34/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-34/par-1/item-1
- suppl-3251-226/art-42/par-1: この項 → 地方税法 附則第四十二条第一項 (Supplementary Provisions, Article 42, paragraph (1)), suppl-3251-226/art-42/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-42/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-42/par-1
- suppl-3251-226/art-42/par-1: 次条第一項 → 地方税法 附則第四十三条第一項 (Supplementary Provisions, Article 43, paragraph (1)), suppl-3251-226/art-43/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-43/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-43/par-1
- suppl-3251-226/art-42/par-1: 次項 → 地方税法 附則第四十二条第二項 (Supplementary Provisions, Article 42, paragraph (2)), suppl-3251-226/art-42/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-42/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-42/par-2
- suppl-3251-226/art-42/par-1: 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-42/par-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-42/par-2: 前項 → 地方税法 附則第四十二条第一項 (Supplementary Provisions, Article 42, paragraph (1)), suppl-3251-226/art-42/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-42/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-42/par-1
- suppl-3251-226/art-42/par-2: 第四十五条の二第一項 → 地方税法 第四十五条の二第一項 (Article 45-2, paragraph (1)), art-45-2/par-1 — https://japanlaw.org/en/local-tax-act/art-45-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-45-2/par-1
- suppl-3251-226/art-42/par-2: 第三項 → 地方税法 第四十五条の二第三項 (Article 45-2, paragraph (3)), art-45-2/par-3 — https://japanlaw.org/en/local-tax-act/art-45-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-45-2/par-3
- suppl-3251-226/art-42/par-2: 第四十五条の三第一項 → 地方税法 第四十五条の三第一項 (Article 45-3, paragraph (1)), art-45-3/par-1 — https://japanlaw.org/en/local-tax-act/art-45-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-45-3/par-1
- suppl-3251-226/art-42/par-3: 第三十四条第一項第一号 → 地方税法 第三十四条第一項第一号 (Article 34, paragraph (1), item (i)), art-34/par-1/item-1 — https://japanlaw.org/en/local-tax-act/art-34/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-34/par-1/item-1
- suppl-3251-226/art-42/par-3: この項 → 地方税法 附則第四十二条第三項 (Supplementary Provisions, Article 42, paragraph (3)), suppl-3251-226/art-42/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-42/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-42/par-3
- suppl-3251-226/art-42/par-3: 同条第一項 → 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-42/par-4: 第三百十四条の二第一項第一号 → 地方税法 第三百十四条の二第一項第一号 (Article 314-2, paragraph (1), item (i)), art-314-2/par-1/item-1 — https://japanlaw.org/en/local-tax-act/art-314-2/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-314-2/par-1/item-1
- suppl-3251-226/art-42/par-4: この項 → 地方税法 附則第四十二条第四項 (Supplementary Provisions, Article 42, paragraph (4)), suppl-3251-226/art-42/par-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-42/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-42/par-4
- suppl-3251-226/art-42/par-4: 次条第二項 → 地方税法 附則第四十三条第二項 (Supplementary Provisions, Article 43, paragraph (2)), suppl-3251-226/art-43/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-43/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-43/par-2
- suppl-3251-226/art-42/par-4: 次項 → 地方税法 附則第四十二条第五項 (Supplementary Provisions, Article 42, paragraph (5)), suppl-3251-226/art-42/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-42/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-42/par-5
- suppl-3251-226/art-42/par-4: 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-42/par-4: 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-42/par-5: 前項 → 地方税法 附則第四十二条第四項 (Supplementary Provisions, Article 42, paragraph (4)), suppl-3251-226/art-42/par-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-42/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-42/par-4
- suppl-3251-226/art-42/par-5: 第三百十七条の二第一項 → 地方税法 第三百十七条の二第一項 (Article 317-2, paragraph (1)), art-317-2/par-1 — https://japanlaw.org/en/local-tax-act/art-317-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-317-2/par-1
- suppl-3251-226/art-42/par-5: 第三項 → 地方税法 第三百十七条の二第三項 (Article 317-2, paragraph (3)), art-317-2/par-3 — https://japanlaw.org/en/local-tax-act/art-317-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-317-2/par-3
- suppl-3251-226/art-42/par-5: 第三百十七条の三第一項 → 地方税法 第三百十七条の三第一項 (Article 317-3, paragraph (1)), art-317-3/par-1 — https://japanlaw.org/en/local-tax-act/art-317-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-317-3/par-1
- suppl-3251-226/art-42/par-6: 第三百十四条の二第一項第一号 → 地方税法 第三百十四条の二第一項第一号 (Article 314-2, paragraph (1), item (i)), art-314-2/par-1/item-1 — https://japanlaw.org/en/local-tax-act/art-314-2/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-314-2/par-1/item-1
- suppl-3251-226/art-42/par-6: この項 → 地方税法 附則第四十二条第六項 (Supplementary Provisions, Article 42, paragraph (6)), suppl-3251-226/art-42/par-6 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-42/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-42/par-6
- suppl-3251-226/art-42/par-6: 同条第一項 → 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

## Cited by

11 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 附則第四十二条第一項（東日本大震災に係る雑損控除額等の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-42/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-42/par-1
- 地方税法 附則第四十二条第二項（東日本大震災に係る雑損控除額等の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-42/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-42/par-2
- 地方税法 附則第四十二条第三項（東日本大震災に係る雑損控除額等の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-42/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-42/par-3
- 地方税法 附則第四十二条第四項（東日本大震災に係る雑損控除額等の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-42/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-42/par-4
- 地方税法 附則第四十二条第五項（東日本大震災に係る雑損控除額等の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-42/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-42/par-5
- 地方税法 附則第四十二条第六項（東日本大震災に係る雑損控除額等の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-42/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-42/par-6
- 地方税法 附則第四十七条第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-47/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-47/par-1
- 地方税法 附則第二条第二項（道府県民税に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3451-24/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3451-24/art-2/par-2
- 地方税法 附則第三条第五項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4261-4/art-3/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-3/par-5
- 地方税法 附則第十条第五項（市町村民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4261-4/art-10/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-10/par-5

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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-20261027T202151-266, 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-20261027T202151-266, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-224, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261028T042522-005, 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