# 地方税法 / Local Tax Act — 第五条の八 (Supplementary Provisions, Article 5-8)

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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: 第五条の八 (Supplementary Provisions, Article 5-8)（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） — address `suppl-3251-226/art-5-8`
- 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-5-8
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-8
- 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.

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### 第五条の八（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） — Special Tax Credit for Individual Prefectural Inhabitant Tax and Municipal Inhabitant Tax for Fiscal Year 2024
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-5-8 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5-8 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-8</sup>

**第一項**  道府県は、令和六年度分の個人の道府県民税に限り、道府県民税に係る令和六年度分特別税額控除額を、前年の合計所得金額が千八百五万円以下である所得割の納税義務者（以下この条から附則第五条の十二までにおいて「特別税額控除対象納税義務者」という。）の第三十五条、第三十七条から第三十七条の四まで、附則第三条の三第二項、附則第五条第一項、附則第五条の四の二第一項、附則第五条の五第一項及び附則第七条の二第一項の規定を適用した場合の所得割の額から控除する。
<sup>suppl-3251-226/art-5-8/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-8/par-1</sup>
A prefecture is, limited to individual prefectural inhabitant tax for fiscal year 2024, to deduct the special tax credit amount for fiscal year 2024 relating to prefectural inhabitant tax from the amount of the income levy of a person liable for the income levy whose total income for the previous year is 18,050,000 yen or less (referred to as a "person liable for tax eligible for the special tax credit" in this Article through Article 5-12 of the Supplementary Provisions) when Article 35, Articles 37 through 37-4, Article 3-3, paragraph (2) of the Supplementary Provisions, Article 5, paragraph (1) of the Supplementary Provisions, Article 5-4-2, paragraph (1) of the Supplementary Provisions, Article 5-5, paragraph (1) of the Supplementary Provisions and Article 7-2, paragraph (1) of the Supplementary Provisions are applied.
<sup>machine translation, not official</sup>

**第二項**  前項の道府県民税に係る令和六年度分特別税額控除額は、第一号に掲げる額と第二号に掲げる額との合計額（以下この項及び第五項において「個人の住民税の所得割の額」という。）が一万円（特別税額控除対象納税義務者が控除対象配偶者又は扶養親族（第三十四条第八項の規定による判定をするときの現況においてこの法律の施行地に住所を有しない者を除く。以下この項において「控除対象配偶者等」という。）を有する場合には、一万円に当該控除対象配偶者等一人につき一万円を加算した金額）を超える場合には一万円（特別税額控除対象納税義務者が控除対象配偶者等を有する場合には、一万円に当該控除対象配偶者等一人につき一万円を加算した金額）に第一号に掲げる額を個人の住民税の所得割の額で除して得た数値を乗じて得た金額（当該金額に一円未満の端数があるとき、又は当該金額の全額が一円未満であるときは、その端数金額又はその全額を切り上げた金額。第五項において「道府県民税特別税額控除額」という。）とし、個人の住民税の所得割の額が一万円（特別税額控除対象納税義務者が控除対象配偶者等を有する場合には、一万円に当該控除対象配偶者等一人につき一万円を加算した金額）を超えない場合には同号に掲げる額に相当する金額とする。
<sup>suppl-3251-226/art-5-8/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-8/par-2</sup>
The special tax credit amount for fiscal year 2024 relating to prefectural inhabitant tax under the preceding paragraph is, where the total of the amount listed in item (i) and the amount listed in item (ii) (referred to as the "amount of the income levy of individual inhabitant taxes" in this paragraph and paragraph (5)) exceeds 10,000 yen (where the person liable for tax eligible for the special tax credit has a claimable spouse or dependent (excluding a person who does not have an address in the area where this Act is enforced as of the circumstances at the time of the determination under Article 34, paragraph (8); referred to as a "claimable spouse, etc." in this paragraph), the amount obtained by adding 10,000 yen per claimable spouse, etc. to 10,000 yen), the amount obtained by multiplying 10,000 yen (where the person liable for tax eligible for the special tax credit has a claimable spouse, etc., the amount obtained by adding 10,000 yen per claimable spouse, etc. to 10,000 yen) by the figure obtained by dividing the amount listed in item (i) by the amount of the income levy of individual inhabitant taxes (where that amount includes a fractional amount of less than one yen, or the whole of that amount is less than one yen, the amount obtained by rounding up that fractional amount or the whole of that amount; referred to as the "special prefectural inhabitant tax credit" in paragraph (5)), and where the amount of the income levy of individual inhabitant taxes does not exceed 10,000 yen (where the person liable for tax eligible for the special tax credit has a claimable spouse, etc., the amount obtained by adding 10,000 yen per claimable spouse, etc. to 10,000 yen), the amount equivalent to the amount listed in that item.
<sup>machine translation, not official</sup>

  **一**  特別税額控除対象納税義務者の第三十五条、第三十七条から第三十七条の四まで、附則第三条の三第二項、附則第五条第一項、附則第五条の四の二第一項、附則第五条の五第一項及び附則第七条の二第一項の規定を適用して計算した場合の所得割の額
  <sup>suppl-3251-226/art-5-8/par-2/item-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5-8/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-8/par-2/item-1</sup>
  the amount of the income levy of a person liable for tax eligible for the special tax credit calculated by applying Article 35, Articles 37 through 37-4, Article 3-3, paragraph (2) of the Supplementary Provisions, Article 5, paragraph (1) of the Supplementary Provisions, Article 5-4-2, paragraph (1) of the Supplementary Provisions, Article 5-5, paragraph (1) of the Supplementary Provisions and Article 7-2, paragraph (1) of the Supplementary Provisions;
  <sup>machine translation, not official</sup>

  **二**  特別税額控除対象納税義務者の第三百十四条の三、第三百十四条の六から第三百十四条の九まで、附則第三条の三第五項、附則第五条第三項、附則第五条の四の二第五項、附則第五条の五第二項及び附則第七条の二第四項の規定を適用して計算した場合の所得割の額
  <sup>suppl-3251-226/art-5-8/par-2/item-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5-8/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-8/par-2/item-2</sup>
  the amount of the income levy of a person liable for tax eligible for the special tax credit calculated by applying Article 314-3, Articles 314-6 through 314-9, Article 3-3, paragraph (5) of the Supplementary Provisions, Article 5, paragraph (3) of the Supplementary Provisions, Article 5-4-2, paragraph (5) of the Supplementary Provisions, Article 5-5, paragraph (2) of the Supplementary Provisions and Article 7-2, paragraph (4) of the Supplementary Provisions.
  <sup>machine translation, not official</sup>

**第三項**  前二項の規定の適用がある場合における第三十七条の二第十一項及び附則第五条の五第一項の規定の適用については、これらの規定中「所得割の額」とあるのは、「所得割の額（附則第五条の八第一項及び第二項の規定の適用を受ける前のものをいう。）」とする。
<sup>suppl-3251-226/art-5-8/par-3 · 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</sup>
With regard to the application of Article 37-2, paragraph (11) and Article 5-5, paragraph (1) of the Supplementary Provisions where the provisions of the preceding two paragraphs apply, "amount of the income levy" in those provisions is deemed to be replaced with "amount of the income levy (meaning the amount before the application of Article 5-8, paragraphs (1) and (2) of the Supplementary Provisions)".
<sup>machine translation, not official</sup>

**第四項**  市町村は、令和六年度分の個人の市町村民税に限り、市町村民税に係る令和六年度分特別税額控除額を、特別税額控除対象納税義務者の第三百十四条の三、第三百十四条の六から第三百十四条の九まで、附則第三条の三第五項、附則第五条第三項、附則第五条の四の二第五項、附則第五条の五第二項及び附則第七条の二第四項の規定を適用した場合の所得割の額から控除する。
<sup>suppl-3251-226/art-5-8/par-4 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5-8/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-8/par-4</sup>
A municipality is, limited to individual municipal inhabitant tax for fiscal year 2024, to deduct the special tax credit amount for fiscal year 2024 relating to municipal inhabitant tax from the amount of the income levy of a person liable for tax eligible for the special tax credit when Article 314-3, Articles 314-6 through 314-9, Article 3-3, paragraph (5) of the Supplementary Provisions, Article 5, paragraph (3) of the Supplementary Provisions, Article 5-4-2, paragraph (5) of the Supplementary Provisions, Article 5-5, paragraph (2) of the Supplementary Provisions and Article 7-2, paragraph (4) of the Supplementary Provisions are applied.
<sup>machine translation, not official</sup>

**第五項**  前項の市町村民税に係る令和六年度分特別税額控除額は、個人の住民税の所得割の額が一万円（特別税額控除対象納税義務者が控除対象配偶者又は扶養親族（第三百十四条の二第八項の規定による判定をするときの現況においてこの法律の施行地に住所を有しない者を除く。以下この項において「控除対象配偶者等」という。）を有する場合には、一万円に当該控除対象配偶者等一人につき一万円を加算した金額）を超える場合には一万円（特別税額控除対象納税義務者が控除対象配偶者等を有する場合には、一万円に当該控除対象配偶者等一人につき一万円を加算した金額）から道府県民税特別税額控除額を控除して得た金額とし、個人の住民税の所得割の額が一万円（特別税額控除対象納税義務者が控除対象配偶者等を有する場合には、一万円に当該控除対象配偶者等一人につき一万円を加算した金額）を超えない場合には第二項第二号に掲げる額に相当する金額とする。
<sup>suppl-3251-226/art-5-8/par-5 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5-8/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-8/par-5</sup>
The special tax credit amount for fiscal year 2024 relating to municipal inhabitant tax under the preceding paragraph is, where the amount of the income levy of individual inhabitant taxes exceeds 10,000 yen (where the person liable for tax eligible for the special tax credit has a claimable spouse or dependent (excluding a person who does not have an address in the area where this Act is enforced as of the circumstances at the time of the determination under Article 314-2, paragraph (8); referred to as a "claimable spouse, etc." in this paragraph), the amount obtained by adding 10,000 yen per claimable spouse, etc. to 10,000 yen), the amount obtained by deducting the special prefectural inhabitant tax credit from 10,000 yen (where the person liable for tax eligible for the special tax credit has a claimable spouse, etc., the amount obtained by adding 10,000 yen per claimable spouse, etc. to 10,000 yen), and where the amount of the income levy of individual inhabitant taxes does not exceed 10,000 yen (where the person liable for tax eligible for the special tax credit has a claimable spouse, etc., the amount obtained by adding 10,000 yen per claimable spouse, etc. to 10,000 yen), the amount equivalent to the amount listed in paragraph (2), item (ii).
<sup>machine translation, not official</sup>

**第六項**  前二項の規定の適用がある場合における第三百十四条の七第十一項、第三百二十一条の七の八第一項及び附則第五条の五第二項の規定の適用については、第三百十四条の七第十一項及び附則第五条の五第二項中「所得割の額」とあるのは「所得割の額（附則第五条の八第四項及び第五項の規定の適用を受ける前のものをいう。）」と、第三百二十一条の七の八第一項中「課した」とあるのは「附則第五条の八第四項及び第五項の規定の適用がないものとした場合に課すべき」と、「の前々年中」とあるのは「のこれらの規定の適用がないものとした場合における前々年中」と、「、前々年中」とあるのは「、附則第五条の八第四項及び第五項の規定の適用がないものとした場合における前々年中」とする。
<sup>suppl-3251-226/art-5-8/par-6 · 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</sup>
With regard to the application of Article 314-7, paragraph (11), Article 321-7-8, paragraph (1) and Article 5-5, paragraph (2) of the Supplementary Provisions where the provisions of the preceding two paragraphs apply, in Article 314-7, paragraph (11) and Article 5-5, paragraph (2) of the Supplementary Provisions, "amount of the income levy" is deemed to be replaced with "amount of the income levy (meaning the amount before the application of Article 5-8, paragraphs (4) and (5) of the Supplementary Provisions)", and in Article 321-7-8, paragraph (1), "imposed" is deemed to be replaced with "that should be imposed if Article 5-8, paragraphs (4) and (5) of the Supplementary Provisions did not apply", "for the year before the previous year of that pension income earner subject to special collection" with "of that pension income earner subject to special collection for the year before the previous year, if those provisions did not apply", and "public pension, etc. for the year before the previous year)" with "public pension, etc. for the year before the previous year, if Article 5-8, paragraphs (4) and (5) of the Supplementary Provisions did not apply)".
<sup>machine translation, not official</sup>

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## Cites
- suppl-3251-226/art-5-8/par-1: この条 → 地方税法 附則第五条の八 (Supplementary Provisions, Article 5-8), suppl-3251-226/art-5-8 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5-8 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-8
- suppl-3251-226/art-5-8/par-1: 附則第五条の十二 → 地方税法 附則第五条の十二 (Supplementary Provisions, Article 5-12), suppl-3251-226/art-5-12 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5-12 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-12
- suppl-3251-226/art-5-8/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-5-8/par-1: 第三十七条から第三十七条の四まで → 地方税法 第三十七条 (Article 37), art-37 — https://japanlaw.org/en/local-tax-act/art-37 · https://japanlaw.org/l/325AC0000000226/art-37
- suppl-3251-226/art-5-8/par-1: 第三十七条から第三十七条の四まで → 地方税法 第三十七条の二 (Article 37-2), art-37-2 — https://japanlaw.org/en/local-tax-act/art-37-2 · https://japanlaw.org/l/325AC0000000226/art-37-2
- suppl-3251-226/art-5-8/par-1: 第三十七条から第三十七条の四まで → 地方税法 第三十七条の三 (Article 37-3), art-37-3 — https://japanlaw.org/en/local-tax-act/art-37-3 · https://japanlaw.org/l/325AC0000000226/art-37-3
- suppl-3251-226/art-5-8/par-1: 第三十七条から第三十七条の四まで → 地方税法 第三十七条の四 (Article 37-4), art-37-4 — https://japanlaw.org/en/local-tax-act/art-37-4 · https://japanlaw.org/l/325AC0000000226/art-37-4
- suppl-3251-226/art-5-8/par-1: 附則第三条の三第二項 → 地方税法 附則第三条の三第二項 (Supplementary Provisions, Article 3-3, paragraph (2)), suppl-3251-226/art-3-3/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-3-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-3/par-2
- suppl-3251-226/art-5-8/par-1: 附則第五条第一項 → 地方税法 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-3251-226/art-5/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5/par-1
- suppl-3251-226/art-5-8/par-1: 附則第五条の五第一項 → 地方税法 附則第五条の五第一項 (Supplementary Provisions, Article 5-5, paragraph (1)), suppl-3251-226/art-5-5/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-5/par-1
- suppl-3251-226/art-5-8/par-1: 附則第七条の二第一項 → 地方税法 附則第七条の二第一項 (Supplementary Provisions, Article 7-2, paragraph (1)), suppl-3251-226/art-7-2/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-7-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-7-2/par-1
- suppl-3251-226/art-5-8/par-2: 前項 → 地方税法 附則第五条の八第一項 (Supplementary Provisions, Article 5-8, paragraph (1)), suppl-3251-226/art-5-8/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-8/par-1
- suppl-3251-226/art-5-8/par-2: 第一号 → 地方税法 附則第五条の八第二項第一号 (Supplementary Provisions, Article 5-8, paragraph (2), item (i)), suppl-3251-226/art-5-8/par-2/item-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5-8/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-8/par-2/item-1
- suppl-3251-226/art-5-8/par-2: 第二号 → 地方税法 附則第五条の八第二項第二号 (Supplementary Provisions, Article 5-8, paragraph (2), item (ii)), suppl-3251-226/art-5-8/par-2/item-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5-8/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-8/par-2/item-2
- suppl-3251-226/art-5-8/par-2: この項 → 地方税法 附則第五条の八第二項 (Supplementary Provisions, Article 5-8, paragraph (2)), suppl-3251-226/art-5-8/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-8/par-2
- suppl-3251-226/art-5-8/par-2: 第五項 → 地方税法 附則第五条の八第五項 (Supplementary Provisions, Article 5-8, paragraph (5)), suppl-3251-226/art-5-8/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5-8/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-8/par-5
- suppl-3251-226/art-5-8/par-2/item-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-5-8/par-2/item-1: 第三十七条から第三十七条の四まで → 地方税法 第三十七条 (Article 37), art-37 — https://japanlaw.org/en/local-tax-act/art-37 · https://japanlaw.org/l/325AC0000000226/art-37
- suppl-3251-226/art-5-8/par-2/item-1: 第三十七条から第三十七条の四まで → 地方税法 第三十七条の二 (Article 37-2), art-37-2 — https://japanlaw.org/en/local-tax-act/art-37-2 · https://japanlaw.org/l/325AC0000000226/art-37-2
- suppl-3251-226/art-5-8/par-2/item-1: 第三十七条から第三十七条の四まで → 地方税法 第三十七条の三 (Article 37-3), art-37-3 — https://japanlaw.org/en/local-tax-act/art-37-3 · https://japanlaw.org/l/325AC0000000226/art-37-3
- suppl-3251-226/art-5-8/par-2/item-1: 第三十七条から第三十七条の四まで → 地方税法 第三十七条の四 (Article 37-4), art-37-4 — https://japanlaw.org/en/local-tax-act/art-37-4 · https://japanlaw.org/l/325AC0000000226/art-37-4
- suppl-3251-226/art-5-8/par-2/item-1: 附則第三条の三第二項 → 地方税法 附則第三条の三第二項 (Supplementary Provisions, Article 3-3, paragraph (2)), suppl-3251-226/art-3-3/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-3-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-3/par-2
- suppl-3251-226/art-5-8/par-2/item-1: 附則第五条第一項 → 地方税法 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-3251-226/art-5/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5/par-1
- suppl-3251-226/art-5-8/par-2/item-1: 附則第五条の五第一項 → 地方税法 附則第五条の五第一項 (Supplementary Provisions, Article 5-5, paragraph (1)), suppl-3251-226/art-5-5/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-5/par-1
- suppl-3251-226/art-5-8/par-2/item-1: 附則第七条の二第一項 → 地方税法 附則第七条の二第一項 (Supplementary Provisions, Article 7-2, paragraph (1)), suppl-3251-226/art-7-2/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-7-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-7-2/par-1
- suppl-3251-226/art-5-8/par-2/item-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-5-8/par-2/item-2: 第三百十四条の六から第三百十四条の九まで → 地方税法 第三百十四条の六 (Article 314-6), art-314-6 — https://japanlaw.org/en/local-tax-act/art-314-6 · https://japanlaw.org/l/325AC0000000226/art-314-6
- suppl-3251-226/art-5-8/par-2/item-2: 第三百十四条の六から第三百十四条の九まで → 地方税法 第三百十四条の七 (Article 314-7), art-314-7 — https://japanlaw.org/en/local-tax-act/art-314-7 · https://japanlaw.org/l/325AC0000000226/art-314-7
- suppl-3251-226/art-5-8/par-2/item-2: 第三百十四条の六から第三百十四条の九まで → 地方税法 第三百十四条の八 (Article 314-8), art-314-8 — https://japanlaw.org/en/local-tax-act/art-314-8 · https://japanlaw.org/l/325AC0000000226/art-314-8
- suppl-3251-226/art-5-8/par-2/item-2: 第三百十四条の六から第三百十四条の九まで → 地方税法 第三百十四条の九 (Article 314-9), art-314-9 — https://japanlaw.org/en/local-tax-act/art-314-9 · https://japanlaw.org/l/325AC0000000226/art-314-9
- suppl-3251-226/art-5-8/par-2/item-2: 附則第三条の三第五項 → 地方税法 附則第三条の三第五項 (Supplementary Provisions, Article 3-3, paragraph (5)), suppl-3251-226/art-3-3/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-3-3/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-3/par-5
- suppl-3251-226/art-5-8/par-2/item-2: 附則第五条第三項 → 地方税法 附則第五条第三項 (Supplementary Provisions, Article 5, paragraph (3)), suppl-3251-226/art-5/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5/par-3
- suppl-3251-226/art-5-8/par-2/item-2: 附則第五条の五第二項 → 地方税法 附則第五条の五第二項 (Supplementary Provisions, Article 5-5, paragraph (2)), suppl-3251-226/art-5-5/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-5/par-2
- suppl-3251-226/art-5-8/par-2/item-2: 附則第七条の二第四項 → 地方税法 附則第七条の二第四項 (Supplementary Provisions, Article 7-2, paragraph (4)), suppl-3251-226/art-7-2/par-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-7-2/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-7-2/par-4
- suppl-3251-226/art-5-8/par-3: 前二項 → 地方税法 附則第五条の八第一項 (Supplementary Provisions, Article 5-8, paragraph (1)), suppl-3251-226/art-5-8/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-8/par-1
- suppl-3251-226/art-5-8/par-3: 前二項 → 地方税法 附則第五条の八第二項 (Supplementary Provisions, Article 5-8, paragraph (2)), suppl-3251-226/art-5-8/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-8/par-2
- suppl-3251-226/art-5-8/par-3: 附則第五条の五第一項 → 地方税法 附則第五条の五第一項 (Supplementary Provisions, Article 5-5, paragraph (1)), suppl-3251-226/art-5-5/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-5/par-1
- suppl-3251-226/art-5-8/par-4: 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-5-8/par-4: 第三百十四条の六から第三百十四条の九まで → 地方税法 第三百十四条の六 (Article 314-6), art-314-6 — https://japanlaw.org/en/local-tax-act/art-314-6 · https://japanlaw.org/l/325AC0000000226/art-314-6
- suppl-3251-226/art-5-8/par-4: 第三百十四条の六から第三百十四条の九まで → 地方税法 第三百十四条の七 (Article 314-7), art-314-7 — https://japanlaw.org/en/local-tax-act/art-314-7 · https://japanlaw.org/l/325AC0000000226/art-314-7
- suppl-3251-226/art-5-8/par-4: 第三百十四条の六から第三百十四条の九まで → 地方税法 第三百十四条の八 (Article 314-8), art-314-8 — https://japanlaw.org/en/local-tax-act/art-314-8 · https://japanlaw.org/l/325AC0000000226/art-314-8
- suppl-3251-226/art-5-8/par-4: 第三百十四条の六から第三百十四条の九まで → 地方税法 第三百十四条の九 (Article 314-9), art-314-9 — https://japanlaw.org/en/local-tax-act/art-314-9 · https://japanlaw.org/l/325AC0000000226/art-314-9
- suppl-3251-226/art-5-8/par-4: 附則第三条の三第五項 → 地方税法 附則第三条の三第五項 (Supplementary Provisions, Article 3-3, paragraph (5)), suppl-3251-226/art-3-3/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-3-3/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-3/par-5
- suppl-3251-226/art-5-8/par-4: 附則第五条第三項 → 地方税法 附則第五条第三項 (Supplementary Provisions, Article 5, paragraph (3)), suppl-3251-226/art-5/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5/par-3
- suppl-3251-226/art-5-8/par-4: 附則第五条の五第二項 → 地方税法 附則第五条の五第二項 (Supplementary Provisions, Article 5-5, paragraph (2)), suppl-3251-226/art-5-5/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-5/par-2
- suppl-3251-226/art-5-8/par-4: 附則第七条の二第四項 → 地方税法 附則第七条の二第四項 (Supplementary Provisions, Article 7-2, paragraph (4)), suppl-3251-226/art-7-2/par-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-7-2/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-7-2/par-4
- suppl-3251-226/art-5-8/par-5: 前項 → 地方税法 附則第五条の八第四項 (Supplementary Provisions, Article 5-8, paragraph (4)), suppl-3251-226/art-5-8/par-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5-8/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-8/par-4
- suppl-3251-226/art-5-8/par-5: この項 → 地方税法 附則第五条の八第五項 (Supplementary Provisions, Article 5-8, paragraph (5)), suppl-3251-226/art-5-8/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5-8/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-8/par-5
- suppl-3251-226/art-5-8/par-5: 第二項第二号 → 地方税法 附則第五条の八第二項第二号 (Supplementary Provisions, Article 5-8, paragraph (2), item (ii)), suppl-3251-226/art-5-8/par-2/item-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5-8/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-8/par-2/item-2
- suppl-3251-226/art-5-8/par-6: 前二項 → 地方税法 附則第五条の八第四項 (Supplementary Provisions, Article 5-8, paragraph (4)), suppl-3251-226/art-5-8/par-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5-8/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-8/par-4
- suppl-3251-226/art-5-8/par-6: 前二項 → 地方税法 附則第五条の八第五項 (Supplementary Provisions, Article 5-8, paragraph (5)), suppl-3251-226/art-5-8/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5-8/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-8/par-5
- suppl-3251-226/art-5-8/par-6: 第三百二十一条の七の八第一項 → 地方税法 第三百二十一条の七の八第一項 (Article 321-7-8, paragraph (1)), art-321-7-8/par-1 — https://japanlaw.org/en/local-tax-act/art-321-7-8/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-7-8/par-1
- suppl-3251-226/art-5-8/par-6: 附則第五条の五第二項 → 地方税法 附則第五条の五第二項 (Supplementary Provisions, Article 5-5, paragraph (2)), suppl-3251-226/art-5-5/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-5/par-2

## Cited by

24 provisions cite this one. No official source publishes this direction.

- 地方税法 附則第三条の三第一項（個人の道府県民税及び市町村民税の所得割の非課税の範囲等） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-3-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-3/par-1
- 地方税法 附則第五条の八第一項（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（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 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-8/par-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 附則第五条の八第五項（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-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-8/par-5
- 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 附則第五条の九第一項第一号（令和六年度分の個人の市町村民税の普通徴収に関する特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5-9/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-9/par-1/item-1
- 地方税法 附則第五条の十第一項（令和六年度分の給与所得に係る個人の市町村民税の特別徴収に関する特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-10/par-1
- 地方税法 附則第五条の十一第一項第一号（令和六年度分の公的年金等に係る所得に係る個人の市町村民税の特別徴収に関する特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5-11/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-11/par-1/item-1
- 地方税法 附則第五条の十三第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-13/par-1
- 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六号（上場株式等に係る配当所得等に係る道府県民税及び市町村民税の課税の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2/par-3/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-3/item-6
- 地方税法 附則第三十三条の二第七項第六号（上場株式等に係る配当所得等に係る道府県民税及び市町村民税の課税の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2/par-7/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-7/item-6
- 地方税法 附則第三十三条の三第三項第六号（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-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-3/par-3/item-6
- 地方税法 附則第三十三条の三第七項第六号（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-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-3/par-7/item-6
- 地方税法 附則第三十四条第三項第六号（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-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34/par-3/item-6
- 地方税法 附則第三十四条第六項第六号（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-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34/par-6/item-6
- 地方税法 附則第三十五条第四項第六号（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-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35/par-4/item-6
- 地方税法 附則第三十五条第八項第六号（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-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35/par-8/item-6
- 地方税法 附則第三十五条の二第四項第六号（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-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2/par-4/item-6
- 地方税法 附則第三十五条の二第八項第六号（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-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2/par-8/item-6
- 地方税法 附則第三十五条の四第二項第六号（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-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-4/par-2/item-6
- 地方税法 附則第三十五条の四第五項第六号（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-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-4/par-5/item-6

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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-20261027T214204-191, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T214204-191, 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