# 地方税法 / Local Tax Act — 第五条の五 (Supplementary Provisions, Article 5-5) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5-5. 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: 第五条の五 (Supplementary Provisions, Article 5-5)（寄附金税額控除における特例控除額の特例） — address `suppl-3251-226/art-5-5` - 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-5-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-5 - 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. --- ### 第五条の五（寄附金税額控除における特例控除額の特例） — Special Provisions on the Amount of Special Deduction in the Donation Tax Credit caption: machine translation, not official suppl-3251-226/art-5-5 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-5 **第一項** 第三十七条の二の規定の適用を受ける道府県民税の所得割の納税義務者が、同条第十一項第二号若しくは第三号に掲げる場合に該当する場合又は第三十五条第二項に規定する課税総所得金額、課税退職所得金額及び課税山林所得金額を有しない場合であつて、当該納税義務者の前年中の所得について、附則第三十三条の二第一項、附則第三十三条の三第一項、附則第三十四条第一項、附則第三十五条第一項、附則第三十五条の二第一項、附則第三十五条の二の二第一項又は附則第三十五条の四第一項の規定の適用を受けるときは、第三十七条の二第十一項に規定する特例控除額は、同項第二号及び第三号の規定にかかわらず、当該納税義務者が前年中に支出した同条第二項に規定する特例控除対象寄附金の額の合計額のうち二千円を超える金額に、次の各号に掲げる場合の区分に応じ、当該各号に定める割合（当該各号に掲げる場合の二以上に該当するときは、当該各号に定める割合のうち最も低い割合）を乗じて得た金額の五分の二（当該納税義務者が指定都市の区域内に住所を有する場合には、五分の一）に相当する金額（当該金額が当該納税義務者の第三十五条及び第三十七条の規定を適用した場合の所得割の額の百分の二十に相当する金額を超えるときは、当該百分の二十に相当する金額）とする。 suppl-3251-226/art-5-5/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-5/par-1 Where a person liable for the income levy of prefectural inhabitant tax who receives the application of Article 37-2 falls under the cases listed in Article 37-2, paragraph (11), item (ii) or (iii), or does not have the taxable gross income, taxable retirement income and taxable timber income prescribed in Article 35, paragraph (2), and receives the application of Article 33-2, paragraph (1) of the Supplementary Provisions, Article 33-3, paragraph (1) of the Supplementary Provisions, Article 34, paragraph (1) of the Supplementary Provisions, Article 35, paragraph (1) of the Supplementary Provisions, Article 35-2, paragraph (1) of the Supplementary Provisions, Article 35-2-2, paragraph (1) of the Supplementary Provisions or Article 35-4, paragraph (1) of the Supplementary Provisions with respect to the income of that person liable for tax for the previous year, the amount of special deduction prescribed in Article 37-2, paragraph (11) is, notwithstanding items (ii) and (iii) of that paragraph, the amount equivalent to two-fifths (one-fifth where that person liable for tax has an address within the area of a designated city) of the amount obtained by multiplying the portion exceeding 2,000 yen of the total amount of donations eligible for the special deduction prescribed in paragraph (2) of that Article that were paid by that person liable for tax in the previous year by the ratio provided in each of the following items according to the classification of cases listed in those items (the lowest of the ratios provided in those items, where two or more of the cases listed in those items apply) (where that amount exceeds the amount equivalent to 20 percent of the amount of the income levy of that person liable for tax when Article 35 and Article 37 are applied, the amount equivalent to that 20 percent). machine translation, not official **一** 第三十五条第二項に規定する課税山林所得金額を有する場合　当該課税山林所得金額の五分の一に相当する金額について、第三十七条の二第十一項第一号の表の上欄に掲げる金額の区分に応じ、それぞれ同表の下欄に掲げる割合 suppl-3251-226/art-5-5/par-1/item-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5-5/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-5/par-1/item-1 where the person has the taxable timber income prescribed in Article 35, paragraph (2): for the amount equivalent to one-fifth of that taxable timber income, the ratio listed in the right-hand column of the table in Article 37-2, paragraph (11), item (i) according to the classification of amounts listed in the left-hand column of that table; machine translation, not official **二** 第三十五条第二項に規定する課税退職所得金額を有する場合　当該課税退職所得金額について、第三十七条の二第十一項第一号の表の上欄に掲げる金額の区分に応じ、それぞれ同表の下欄に掲げる割合 suppl-3251-226/art-5-5/par-1/item-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5-5/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-5/par-1/item-2 where the person has the taxable retirement income prescribed in Article 35, paragraph (2): for that taxable retirement income, the ratio listed in the right-hand column of the table in Article 37-2, paragraph (11), item (i) according to the classification of amounts listed in the left-hand column of that table; machine translation, not official **三** 前年中の所得について附則第三十三条の三第一項の規定の適用を受ける場合　百分の五十 suppl-3251-226/art-5-5/par-1/item-3 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5-5/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-5/par-1/item-3 where Article 33-3, paragraph (1) of the Supplementary Provisions is applied to the income for the previous year: 50 percent; machine translation, not official **四** 前年中の所得について附則第三十五条第一項の規定の適用を受ける場合　百分の六十 suppl-3251-226/art-5-5/par-1/item-4 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5-5/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-5/par-1/item-4 where Article 35, paragraph (1) of the Supplementary Provisions is applied to the income for the previous year: 60 percent; machine translation, not official **五** 前年中の所得について附則第三十三条の二第一項、附則第三十四条第一項、附則第三十五条の二第一項、附則第三十五条の二の二第一項又は附則第三十五条の四第一項の規定の適用を受ける場合　百分の七十五 suppl-3251-226/art-5-5/par-1/item-5 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5-5/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-5/par-1/item-5 where Article 33-2, paragraph (1), Article 34, paragraph (1), Article 35-2, paragraph (1), Article 35-2-2, paragraph (1) or Article 35-4, paragraph (1) of the Supplementary Provisions is applied to the income for the previous year: 75 percent. machine translation, not official **第二項** 第三百十四条の七の規定の適用を受ける市町村民税の所得割の納税義務者が、同条第十一項第二号若しくは第三号に掲げる場合に該当する場合又は第三百十四条の三第二項に規定する課税総所得金額、課税退職所得金額及び課税山林所得金額を有しない場合であつて、当該納税義務者の前年中の所得について、附則第三十三条の二第五項、附則第三十三条の三第五項、附則第三十四条第四項、附則第三十五条第五項、附則第三十五条の二第五項、附則第三十五条の二の二第五項又は附則第三十五条の四第四項の規定の適用を受けるときは、第三百十四条の七第十一項に規定する特例控除額は、同項第二号及び第三号の規定にかかわらず、当該納税義務者が前年中に支出した同条第二項に規定する特例控除対象寄附金の額の合計額のうち二千円を超える金額に、次の各号に掲げる場合の区分に応じ、当該各号に定める割合（当該各号に掲げる場合の二以上に該当するときは、当該各号に定める割合のうち最も低い割合）を乗じて得た金額の五分の三（当該納税義務者が指定都市の区域内に住所を有する場合には、五分の四）に相当する金額（当該金額が当該納税義務者の第三百十四条の三及び第三百十四条の六の規定を適用した場合の所得割の額の百分の二十に相当する金額を超えるときは、当該百分の二十に相当する金額）とする。 suppl-3251-226/art-5-5/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-5/par-2 Where a person liable for the income levy of municipal inhabitant tax who receives the application of Article 314-7 falls under the cases listed in Article 314-7, paragraph (11), item (ii) or (iii), or does not have the taxable gross income, taxable retirement income and taxable timber income prescribed in Article 314-3, paragraph (2), and receives the application of Article 33-2, paragraph (5) of the Supplementary Provisions, Article 33-3, paragraph (5) of the Supplementary Provisions, Article 34, paragraph (4) of the Supplementary Provisions, Article 35, paragraph (5) of the Supplementary Provisions, Article 35-2, paragraph (5) of the Supplementary Provisions, Article 35-2-2, paragraph (5) of the Supplementary Provisions or Article 35-4, paragraph (4) of the Supplementary Provisions with respect to the income of that person liable for tax for the previous year, the amount of special deduction prescribed in Article 314-7, paragraph (11) is, notwithstanding items (ii) and (iii) of that paragraph, the amount equivalent to three-fifths (four-fifths where that person liable for tax has an address within the area of a designated city) of the amount obtained by multiplying the portion exceeding 2,000 yen of the total amount of donations eligible for the special deduction prescribed in paragraph (2) of that Article that were paid by that person liable for tax in the previous year by the ratio provided in each of the following items according to the classification of cases listed in those items (the lowest of the ratios provided in those items, where two or more of the cases listed in those items apply) (where that amount exceeds the amount equivalent to 20 percent of the amount of the income levy of that person liable for tax when Article 314-3 and Article 314-6 are applied, the amount equivalent to that 20 percent). machine translation, not official **一** 第三百十四条の三第二項に規定する課税山林所得金額を有する場合　当該課税山林所得金額の五分の一に相当する金額について、第三百十四条の七第十一項第一号の表の上欄に掲げる金額の区分に応じ、それぞれ同表の下欄に掲げる割合 suppl-3251-226/art-5-5/par-2/item-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5-5/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-5/par-2/item-1 where the person has the taxable timber income prescribed in Article 314-3, paragraph (2): for the amount equivalent to one-fifth of that taxable timber income, the ratio listed in the right-hand column of the table in Article 314-7, paragraph (11), item (i) according to the classification of amounts listed in the left-hand column of that table; machine translation, not official **二** 第三百十四条の三第二項に規定する課税退職所得金額を有する場合　当該課税退職所得金額について、第三百十四条の七第十一項第一号の表の上欄に掲げる金額の区分に応じ、それぞれ同表の下欄に掲げる割合 suppl-3251-226/art-5-5/par-2/item-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5-5/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-5/par-2/item-2 where the person has the taxable retirement income prescribed in Article 314-3, paragraph (2): for that taxable retirement income, the ratio listed in the right-hand column of the table in Article 314-7, paragraph (11), item (i) according to the classification of amounts listed in the left-hand column of that table; machine translation, not official **三** 前年中の所得について附則第三十三条の三第五項の規定の適用を受ける場合　百分の五十 suppl-3251-226/art-5-5/par-2/item-3 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5-5/par-2/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-5/par-2/item-3 where Article 33-3, paragraph (5) of the Supplementary Provisions is applied to the income for the previous year: 50 percent; machine translation, not official **四** 前年中の所得について附則第三十五条第五項の規定の適用を受ける場合　百分の六十 suppl-3251-226/art-5-5/par-2/item-4 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5-5/par-2/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-5/par-2/item-4 where Article 35, paragraph (5) of the Supplementary Provisions is applied to the income for the previous year: 60 percent; machine translation, not official **五** 前年中の所得について附則第三十三条の二第五項、附則第三十四条第四項、附則第三十五条の二第五項、附則第三十五条の二の二第五項又は附則第三十五条の四第四項の規定の適用を受ける場合　百分の七十五 suppl-3251-226/art-5-5/par-2/item-5 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5-5/par-2/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-5/par-2/item-5 where Article 33-2, paragraph (5), Article 34, paragraph (4), Article 35-2, paragraph (5), Article 35-2-2, paragraph (5) or Article 35-4, paragraph (4) of the Supplementary Provisions is applied to the income for the previous year: 75 percent. machine translation, not official --- ## Cites - suppl-3251-226/art-5-5/par-1: 第三十七条の二 → 地方税法 第三十七条の二 (Article 37-2), art-37-2 — https://japanlaw.org/en/local-tax-act/art-37-2 · https://japanlaw.org/l/325AC0000000226/art-37-2 - suppl-3251-226/art-5-5/par-1: 第三十五条第二項 → 地方税法 第三十五条第二項 (Article 35, paragraph (2)), art-35/par-2 — https://japanlaw.org/en/local-tax-act/art-35/par-2 · https://japanlaw.org/l/325AC0000000226/art-35/par-2 - suppl-3251-226/art-5-5/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-5-5/par-1: 附則第三十三条の三第一項 → 地方税法 附則第三十三条の三第一項 (Supplementary Provisions, Article 33-3, paragraph (1)), suppl-3251-226/art-33-3/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-3/par-1 - suppl-3251-226/art-5-5/par-1: 附則第三十四条第一項 → 地方税法 附則第三十四条第一項 (Supplementary Provisions, Article 34, paragraph (1)), suppl-3251-226/art-34/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34/par-1 - suppl-3251-226/art-5-5/par-1: 附則第三十五条第一項 → 地方税法 附則第三十五条第一項 (Supplementary Provisions, Article 35, paragraph (1)), suppl-3251-226/art-35/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35/par-1 - suppl-3251-226/art-5-5/par-1: 附則第三十五条の二第一項 → 地方税法 附則第三十五条の二第一項 (Supplementary Provisions, Article 35-2, paragraph (1)), suppl-3251-226/art-35-2/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2/par-1 - suppl-3251-226/art-5-5/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-5-5/par-1: 附則第三十五条の四第一項 → 地方税法 附則第三十五条の四第一項 (Supplementary Provisions, Article 35-4, paragraph (1)), suppl-3251-226/art-35-4/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-4/par-1 - suppl-3251-226/art-5-5/par-1: 第三十五条 → 地方税法 第三十五条 (Article 35), art-35 — https://japanlaw.org/en/local-tax-act/art-35 · https://japanlaw.org/l/325AC0000000226/art-35 - suppl-3251-226/art-5-5/par-1: 第三十七条 → 地方税法 第三十七条 (Article 37), art-37 — https://japanlaw.org/en/local-tax-act/art-37 · https://japanlaw.org/l/325AC0000000226/art-37 - suppl-3251-226/art-5-5/par-1/item-1: 第三十五条第二項 → 地方税法 第三十五条第二項 (Article 35, paragraph (2)), art-35/par-2 — https://japanlaw.org/en/local-tax-act/art-35/par-2 · https://japanlaw.org/l/325AC0000000226/art-35/par-2 - suppl-3251-226/art-5-5/par-1/item-2: 第三十五条第二項 → 地方税法 第三十五条第二項 (Article 35, paragraph (2)), art-35/par-2 — https://japanlaw.org/en/local-tax-act/art-35/par-2 · https://japanlaw.org/l/325AC0000000226/art-35/par-2 - suppl-3251-226/art-5-5/par-1/item-3: 附則第三十三条の三第一項 → 地方税法 附則第三十三条の三第一項 (Supplementary Provisions, Article 33-3, paragraph (1)), suppl-3251-226/art-33-3/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-3/par-1 - suppl-3251-226/art-5-5/par-1/item-4: 附則第三十五条第一項 → 地方税法 附則第三十五条第一項 (Supplementary Provisions, Article 35, paragraph (1)), suppl-3251-226/art-35/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35/par-1 - suppl-3251-226/art-5-5/par-1/item-5: 附則第三十三条の二第一項 → 地方税法 附則第三十三条の二第一項 (Supplementary Provisions, Article 33-2, paragraph (1)), suppl-3251-226/art-33-2/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-1 - suppl-3251-226/art-5-5/par-1/item-5: 附則第三十四条第一項 → 地方税法 附則第三十四条第一項 (Supplementary Provisions, Article 34, paragraph (1)), suppl-3251-226/art-34/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34/par-1 - suppl-3251-226/art-5-5/par-1/item-5: 附則第三十五条の二第一項 → 地方税法 附則第三十五条の二第一項 (Supplementary Provisions, Article 35-2, paragraph (1)), suppl-3251-226/art-35-2/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2/par-1 - suppl-3251-226/art-5-5/par-1/item-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-5-5/par-1/item-5: 附則第三十五条の四第一項 → 地方税法 附則第三十五条の四第一項 (Supplementary Provisions, Article 35-4, paragraph (1)), suppl-3251-226/art-35-4/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-4/par-1 - suppl-3251-226/art-5-5/par-2: 第三百十四条の七 → 地方税法 第三百十四条の七 (Article 314-7), art-314-7 — https://japanlaw.org/en/local-tax-act/art-314-7 · https://japanlaw.org/l/325AC0000000226/art-314-7 - suppl-3251-226/art-5-5/par-2: 第三百十四条の三第二項 → 地方税法 第三百十四条の三第二項 (Article 314-3, paragraph (2)), art-314-3/par-2 — https://japanlaw.org/en/local-tax-act/art-314-3/par-2 · https://japanlaw.org/l/325AC0000000226/art-314-3/par-2 - suppl-3251-226/art-5-5/par-2: 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-5-5/par-2: 附則第三十三条の三第五項 → 地方税法 附則第三十三条の三第五項 (Supplementary Provisions, Article 33-3, paragraph (5)), suppl-3251-226/art-33-3/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-3/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-3/par-5 - suppl-3251-226/art-5-5/par-2: 附則第三十四条第四項 → 地方税法 附則第三十四条第四項 (Supplementary Provisions, Article 34, paragraph (4)), suppl-3251-226/art-34/par-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34/par-4 - suppl-3251-226/art-5-5/par-2: 附則第三十五条第五項 → 地方税法 附則第三十五条第五項 (Supplementary Provisions, Article 35, paragraph (5)), suppl-3251-226/art-35/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35/par-5 - suppl-3251-226/art-5-5/par-2: 附則第三十五条の二第五項 → 地方税法 附則第三十五条の二第五項 (Supplementary Provisions, Article 35-2, paragraph (5)), suppl-3251-226/art-35-2/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-2/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2/par-5 - suppl-3251-226/art-5-5/par-2: 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-5-5/par-2: 附則第三十五条の四第四項 → 地方税法 附則第三十五条の四第四項 (Supplementary Provisions, Article 35-4, paragraph (4)), suppl-3251-226/art-35-4/par-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-4/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-4/par-4 - suppl-3251-226/art-5-5/par-2: 第三百十四条の三 → 地方税法 第三百十四条の三 (Article 314-3), art-314-3 — https://japanlaw.org/en/local-tax-act/art-314-3 · https://japanlaw.org/l/325AC0000000226/art-314-3 - suppl-3251-226/art-5-5/par-2: 第三百十四条の六 → 地方税法 第三百十四条の六 (Article 314-6), art-314-6 — https://japanlaw.org/en/local-tax-act/art-314-6 · https://japanlaw.org/l/325AC0000000226/art-314-6 - suppl-3251-226/art-5-5/par-2/item-1: 第三百十四条の三第二項 → 地方税法 第三百十四条の三第二項 (Article 314-3, paragraph (2)), art-314-3/par-2 — https://japanlaw.org/en/local-tax-act/art-314-3/par-2 · https://japanlaw.org/l/325AC0000000226/art-314-3/par-2 - suppl-3251-226/art-5-5/par-2/item-2: 第三百十四条の三第二項 → 地方税法 第三百十四条の三第二項 (Article 314-3, paragraph (2)), art-314-3/par-2 — https://japanlaw.org/en/local-tax-act/art-314-3/par-2 · https://japanlaw.org/l/325AC0000000226/art-314-3/par-2 - suppl-3251-226/art-5-5/par-2/item-3: 附則第三十三条の三第五項 → 地方税法 附則第三十三条の三第五項 (Supplementary Provisions, Article 33-3, paragraph (5)), suppl-3251-226/art-33-3/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-3/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-3/par-5 - suppl-3251-226/art-5-5/par-2/item-4: 附則第三十五条第五項 → 地方税法 附則第三十五条第五項 (Supplementary Provisions, Article 35, paragraph (5)), suppl-3251-226/art-35/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35/par-5 - suppl-3251-226/art-5-5/par-2/item-5: 附則第三十三条の二第五項 → 地方税法 附則第三十三条の二第五項 (Supplementary Provisions, Article 33-2, paragraph (5)), suppl-3251-226/art-33-2/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-5 - suppl-3251-226/art-5-5/par-2/item-5: 附則第三十四条第四項 → 地方税法 附則第三十四条第四項 (Supplementary Provisions, Article 34, paragraph (4)), suppl-3251-226/art-34/par-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34/par-4 - suppl-3251-226/art-5-5/par-2/item-5: 附則第三十五条の二第五項 → 地方税法 附則第三十五条の二第五項 (Supplementary Provisions, Article 35-2, paragraph (5)), suppl-3251-226/art-35-2/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-2/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2/par-5 - suppl-3251-226/art-5-5/par-2/item-5: 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-5-5/par-2/item-5: 附則第三十五条の四第四項 → 地方税法 附則第三十五条の四第四項 (Supplementary Provisions, Article 35-4, paragraph (4)), suppl-3251-226/art-35-4/par-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-4/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-4/par-4 ## Cited by 42 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 附則第三条の三第二項第二号（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-2/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-3/par-2/item-2 - 地方税法 附則第三条の三第二項第三号（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-2/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-3/par-2/item-3 - 地方税法 附則第三条の三第五項第二号（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-5/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-3/par-5/item-2 - 地方税法 附則第三条の三第五項第三号（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-5/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-3/par-5/item-3 - 地方税法 附則第五条の六第一項 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-6/par-1 - 地方税法 附則第五条の六第二項 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-6/par-2 - 地方税法 附則第五条の七第一項（寄附金税額控除の対象となる寄附金の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-7/par-1 - 地方税法 附則第五条の七第二項（寄附金税額控除の対象となる寄附金の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-7/par-2 - 地方税法 附則第五条の八第一項（令和六年度分の個人の道府県民税及び市町村民税の特別税額控除） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-8/par-1 - 地方税法 附則第五条の八第二項第一号（令和六年度分の個人の道府県民税及び市町村民税の特別税額控除） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5-8/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-8/par-2/item-1 - 地方税法 附則第五条の八第二項第二号（令和六年度分の個人の道府県民税及び市町村民税の特別税額控除） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5-8/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-8/par-2/item-2 - 地方税法 附則第五条の八第三項（令和六年度分の個人の道府県民税及び市町村民税の特別税額控除） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5-8/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-8/par-3 - 地方税法 附則第五条の八第四項（令和六年度分の個人の道府県民税及び市町村民税の特別税額控除） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5-8/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-8/par-4 - 地方税法 附則第五条の八第六項（令和六年度分の個人の道府県民税及び市町村民税の特別税額控除） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5-8/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-8/par-6 - 地方税法 附則第五条の十二第一項（令和七年度分の個人の道府県民税及び市町村民税の特別税額控除） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-12/par-1 - 地方税法 附則第五条の十二第二項第一号（令和七年度分の個人の道府県民税及び市町村民税の特別税額控除） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5-12/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-12/par-2/item-1 - 地方税法 附則第五条の十二第二項第二号（令和七年度分の個人の道府県民税及び市町村民税の特別税額控除） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5-12/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-12/par-2/item-2 - 地方税法 附則第五条の十二第三項（令和七年度分の個人の道府県民税及び市町村民税の特別税額控除） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5-12/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-12/par-3 - 地方税法 附則第六条第二項（肉用牛の売却による事業所得に係る道府県民税及び市町村民税の課税の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-6/par-2 - 地方税法 附則第六条第二項第二号（肉用牛の売却による事業所得に係る道府県民税及び市町村民税の課税の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-6/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-6/par-2/item-2 - 地方税法 附則第六条第三項（肉用牛の売却による事業所得に係る道府県民税及び市町村民税の課税の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-6/par-3 - 地方税法 附則第六条第五項（肉用牛の売却による事業所得に係る道府県民税及び市町村民税の課税の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-6/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-6/par-5 - 地方税法 附則第六条第五項第二号（肉用牛の売却による事業所得に係る道府県民税及び市町村民税の課税の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-6/par-5/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-6/par-5/item-2 - 地方税法 附則第六条第六項（肉用牛の売却による事業所得に係る道府県民税及び市町村民税の課税の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-6/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-6/par-6 - 地方税法 附則第三十三条の二第三項第四号（上場株式等に係る配当所得等に係る道府県民税及び市町村民税の課税の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2/par-3/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-3/item-4 - 地方税法 附則第三十三条の二第七項第四号（上場株式等に係る配当所得等に係る道府県民税及び市町村民税の課税の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2/par-7/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-7/item-4 - 地方税法 附則第三十三条の三第三項第四号（土地の譲渡等に係る事業所得等に係る道府県民税及び市町村民税の課税の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-3/par-3/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-3/par-3/item-4 - 地方税法 附則第三十三条の三第七項第四号（土地の譲渡等に係る事業所得等に係る道府県民税及び市町村民税の課税の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-3/par-7/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-3/par-7/item-4 - 地方税法 附則第三十四条第三項第四号（長期譲渡所得に係る道府県民税及び市町村民税の課税の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34/par-3/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34/par-3/item-4 - 地方税法 附則第三十四条第六項第四号（長期譲渡所得に係る道府県民税及び市町村民税の課税の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34/par-6/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34/par-6/item-4 - 地方税法 附則第三十五条第四項第四号（短期譲渡所得に係る道府県民税及び市町村民税の課税の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35/par-4/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35/par-4/item-4 - 地方税法 附則第三十五条第八項第四号（短期譲渡所得に係る道府県民税及び市町村民税の課税の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35/par-8/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35/par-8/item-4 - 地方税法 附則第三十五条の二第四項第四号（一般株式等に係る譲渡所得等に係る道府県民税及び市町村民税の課税の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-2/par-4/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2/par-4/item-4 - 地方税法 附則第三十五条の二第八項第四号（一般株式等に係る譲渡所得等に係る道府県民税及び市町村民税の課税の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-2/par-8/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2/par-8/item-4 - 地方税法 附則第三十五条の四第二項第四号（先物取引に係る雑所得等に係る道府県民税及び市町村民税の課税の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-4/par-2/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-4/par-2/item-4 - 地方税法 附則第三十五条の四第五項第四号（先物取引に係る雑所得等に係る道府県民税及び市町村民税の課税の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-4/par-5/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-4/par-5/item-4 - 地方税法 附則第三条第十項（個人の道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-3/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-3/par-10 - 地方税法 附則第八条第八項（個人の市町村民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-8/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-8/par-8 - 地方税法 附則第二条第一項（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-1 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-2/par-1 - 地方税法 附則第二条第三項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-2/par-3 - 地方税法 附則第十三条第三項（市町村民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-13/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-13/par-3 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), retrieved 2026-10-27 - Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-190, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-191, 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