# 地方税法 / Local Tax Act — 第七十三条 (Supplementary Provisions, Article 73) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-73. 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: 第七十三条 (Supplementary Provisions, Article 73)（基準財政収入額の算定方法の特例） — address `suppl-3251-226/art-73` - 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-73 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-73 - 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. --- ### 第七十三条（基準財政収入額の算定方法の特例） — Special Provisions on the Method of Calculating the Standard Fiscal Revenue Amount caption: machine translation, not official suppl-3251-226/art-73 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-73 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-73 **第一項** 各道府県及び各市町村に対して交付すべき普通交付税の額の算定に用いる基準財政収入額を算定する場合における地方交付税法第十四条第一項の規定の適用については、令和三年度から令和八年度までの間、同項中「当該道府県の普通税」とあるのは「地方税法附則第六十三条第一項並びに地方税法等の一部を改正する法律（令和三年法律第七号。以下この項において「地方税法等改正法」という。）附則第十二条第九項の規定によりなお従前の例によることとされた地方税法等改正法第一条の規定による改正前の地方税法（以下この項において「旧地方税法」という。）附則第六十四条及び地方税法等改正法附則第十三条第一項の規定によりなお従前の例によることとされた地方税法等改正法第二条の規定による改正前の地方税法（以下この項において「五年旧地方税法」という。）附則第六十四条の規定の適用がないものとした場合における当該道府県の普通税」と、「当該市町村の普通税」とあるのは「地方税法附則第六十三条第一項並びに地方税法等改正法附則第十二条第九項の規定によりなお従前の例によることとされた旧地方税法附則第六十四条及び地方税法等改正法附則第十三条第一項の規定によりなお従前の例によることとされた五年旧地方税法附則第六十四条の規定の適用がないものとした場合における当該市町村の普通税」と、「当該指定市の普通税」とあるのは「地方税法附則第六十三条第一項並びに地方税法等改正法附則第十二条第九項の規定によりなお従前の例によることとされた旧地方税法附則第六十四条及び地方税法等改正法附則第十三条第一項の規定によりなお従前の例によることとされた五年旧地方税法附則第六十四条の規定の適用がないものとした場合における当該指定市の普通税」とする。 suppl-3251-226/art-73/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-73/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-73/par-1 With regard to the application of Article 14, paragraph (1) of the Local Allocation Tax Act in calculating the standard fiscal revenue amount used for calculating the amount of ordinary allocation tax to be paid to each prefecture and each municipality, during the period from fiscal year 2021 to fiscal year 2026, in that paragraph, "the ordinary taxes of the prefecture concerned" is deemed to be replaced with "the ordinary taxes of the prefecture concerned on the assumption that Article 63, paragraph (1) of the Supplementary Provisions of the Local Tax Act, Article 64 of the Supplementary Provisions of the Local Tax Act prior to amendment by Article 1 of the Act Partially Amending the Local Tax Act, etc. (Act No. 7 of 2021; hereinafter in this paragraph referred to as the "Local Tax Act Amendment Act"), for which the provisions then in force continue to govern pursuant to Article 12, paragraph (9) of the Supplementary Provisions of the Local Tax Act Amendment Act (hereinafter in this paragraph referred to as the "former Local Tax Act"), and Article 64 of the Supplementary Provisions of the Local Tax Act prior to amendment by Article 2 of the Local Tax Act Amendment Act, for which the provisions then in force continue to govern pursuant to Article 13, paragraph (1) of the Supplementary Provisions of the Local Tax Act Amendment Act (hereinafter in this paragraph referred to as the "five-year former Local Tax Act") do not apply", "the ordinary taxes of the municipality concerned" with "the ordinary taxes of the municipality concerned on the assumption that Article 63, paragraph (1) of the Supplementary Provisions of the Local Tax Act, Article 64 of the Supplementary Provisions of the former Local Tax Act, for which the provisions then in force continue to govern pursuant to Article 12, paragraph (9) of the Supplementary Provisions of the Local Tax Act Amendment Act, and Article 64 of the Supplementary Provisions of the five-year former Local Tax Act, for which the provisions then in force continue to govern pursuant to Article 13, paragraph (1) of the Supplementary Provisions of the Local Tax Act Amendment Act do not apply", and "the ordinary taxes of the designated city concerned" with "the ordinary taxes of the designated city concerned on the assumption that Article 63, paragraph (1) of the Supplementary Provisions of the Local Tax Act, Article 64 of the Supplementary Provisions of the former Local Tax Act, for which the provisions then in force continue to govern pursuant to Article 12, paragraph (9) of the Supplementary Provisions of the Local Tax Act Amendment Act, and Article 64 of the Supplementary Provisions of the five-year former Local Tax Act, for which the provisions then in force continue to govern pursuant to Article 13, paragraph (1) of the Supplementary Provisions of the Local Tax Act Amendment Act do not apply". machine translation, not official --- ## Cites - suppl-3251-226/art-73/par-1: 地方交付税法第十四条第一項 → e-Gov law 325AC0000000211, 第十四条第一項 (Article 14, paragraph (1)), art-14/par-1 — not held in this collection - suppl-3251-226/art-73/par-1: 地方税法附則第六十三条第一項 → 地方税法 附則第六十三条第一項 (Supplementary Provisions, Article 63, paragraph (1)), suppl-3251-226/art-63/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-63/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-63/par-1 - suppl-3251-226/art-73/par-1: 地方税法等の一部を改正する法律（令和三年法律第七号。以下この項において「地方税法等改正法」という。）附則第十二条第九項 → 地方税法 附則第十二条第九項 (Supplementary Provisions, Article 12, paragraph (9)), suppl-5031-7/art-12/par-9 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-12/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-12/par-9 - suppl-3251-226/art-73/par-1: 地方税法等改正法第一条 → e-Gov law 503AC0000000007, 第一条 (Article 1), art-1 — not held in this collection - suppl-3251-226/art-73/par-1: 地方税法等改正法附則第十三条第一項 → 地方税法 附則第十三条第一項 (Supplementary Provisions, Article 13, paragraph (1)), suppl-5031-7/art-13/par-1 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-13/par-1 - suppl-3251-226/art-73/par-1: 地方税法等改正法第二条 → e-Gov law 503AC0000000007, 第二条 (Article 2), art-2 — not held in this collection ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第七十七条第一項（命令への委任） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-77/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-77/par-1 --- ## 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-20261027T214204-227, 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