# 地方税法 / Local Tax Act — 第七十八条 (Supplementary Provisions, Article 78) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-78. 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: 第七十八条 (Supplementary Provisions, Article 78)（二千二十七年国際園芸博覧会の開催に伴う地方税の特例） — address `suppl-3251-226/art-78` - 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-78 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-78 - 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. --- ### 第七十八条（二千二十七年国際園芸博覧会の開催に伴う地方税の特例） — Special Provisions on Local Taxes Accompanying the Holding of the 2027 International Horticultural Exposition caption: machine translation, not official suppl-3251-226/art-78 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-78 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-78 **第一項** この条において、次の各号に掲げる用語の意義は、それぞれ当該各号に定めるところによる。 suppl-3251-226/art-78/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-78/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-78/par-1 In this Article, the terms set forth in the following items mean as specified respectively therein: machine translation, not official **一** 博覧会　国際博覧会に関する条約の適用を受けて令和九年に開催される二千二十七年国際園芸博覧会をいう。 suppl-3251-226/art-78/par-1/item-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-78/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-78/par-1/item-1 Expo: means the 2027 International Horticultural Exposition to be held in 2027 in accordance with the Convention relating to International Exhibitions; machine translation, not official **二** 博覧会協会　公益社団法人二千二十七年国際園芸博覧会協会をいう。 suppl-3251-226/art-78/par-1/item-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-78/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-78/par-1/item-2 Expo Association: means the 2027 International Horticultural Exposition Association, an incorporated public interest association; machine translation, not official **三** 参加国等　次に掲げる外国法人（国内（この法律の施行地をいう。第六号において同じ。）に本店又は主たる事務所若しくは事業所を有しない法人をいう。以下この号、次号ロ及び第六号において同じ。）をいう。 suppl-3251-226/art-78/par-1/item-3 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-78/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-78/par-1/item-3 participating countries, etc.: means the following foreign corporations (meaning a corporation that does not have its head office or principal office or place of business in Japan (meaning the area where this Act is enforced; the same applies in item (vi)); the same applies hereinafter in this item, item (iv), (b) and item (vi)): machine translation, not official **イ** 公式参加者（日本国政府からの博覧会への参加の公式の招請を受け入れた外国又は国際機関（外国法人に限る。）をいう。ロ並びに次号イ及びハにおいて同じ。） suppl-3251-226/art-78/par-1/item-3/sub-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-78/par-1/item-3/sub-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-78/par-1/item-3/sub-1 an official participant (meaning a foreign country or international organization (limited to a foreign corporation) that has accepted the official invitation from the Government of Japan to participate in the Expo; the same applies in (b) and in item (iv), (a) and (c)); machine translation, not official **ロ** 公式参加者の博覧会関連業務（博覧会の準備又は運営に関する業務で営利を目的としないものをいう。）を行う外国法人で総務省令で定めるもの suppl-3251-226/art-78/par-1/item-3/sub-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-78/par-1/item-3/sub-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-78/par-1/item-3/sub-2 a foreign corporation specified by Order of the Ministry of Internal Affairs and Communications that carries out Expo-related work of an official participant (meaning work concerning the preparation or operation of the Expo that is not for profit); machine translation, not official **ハ** 博覧会国際事務局 suppl-3251-226/art-78/par-1/item-3/sub-3 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-78/par-1/item-3/sub-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-78/par-1/item-3/sub-3 the Bureau International des Expositions. machine translation, not official **四** 参加国等の代表等　恒久的施設を有しない非居住者（所得税法第二条第一項第五号に規定する非居住者をいう。第六号において同じ。）で次に掲げるものをいう。 suppl-3251-226/art-78/par-1/item-4 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-78/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-78/par-1/item-4 representatives, etc. of participating countries, etc.: means the following nonresidents without a permanent establishment (meaning nonresidents prescribed in Article 2, paragraph (1), item (v) of the Income Tax Act; the same applies in item (vi)): machine translation, not official **イ** 公式参加者に勤務する者 suppl-3251-226/art-78/par-1/item-4/sub-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-78/par-1/item-4/sub-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-78/par-1/item-4/sub-1 a person who works for an official participant; machine translation, not official **ロ** 前号ロに規定する総務省令で定める外国法人に勤務する者 suppl-3251-226/art-78/par-1/item-4/sub-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-78/par-1/item-4/sub-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-78/par-1/item-4/sub-2 a person who works for a foreign corporation specified by Order of the Ministry of Internal Affairs and Communications prescribed in item (iii), (b); machine translation, not official **ハ** 公式参加者が当該公式参加者の博覧会の会場における展示について責任を有することその他の政令で定める任務のために任命する者又はその者の当該任務に係る事務の代理をする者 suppl-3251-226/art-78/par-1/item-4/sub-3 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-78/par-1/item-4/sub-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-78/par-1/item-4/sub-3 a person appointed by an official participant for a mission specified by Cabinet Order, such as being responsible for that official participant's exhibition at the Expo venue, or a person who acts as an agent in the affairs pertaining to that mission of that person; machine translation, not official **ニ** 博覧会国際事務局の事務局長又は博覧会国際事務局の事務局の職員 suppl-3251-226/art-78/par-1/item-4/sub-4 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-78/par-1/item-4/sub-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-78/par-1/item-4/sub-4 the Secretary General of the Bureau International des Expositions or a staff member of the secretariat of the Bureau International des Expositions. machine translation, not official **五** 参加者　博覧会協会との間に博覧会への出展参加契約を締結した者（参加国等を除く。）をいう。 suppl-3251-226/art-78/par-1/item-5 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-78/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-78/par-1/item-5 exhibition participant: means a person who has concluded a contract to participate in the Expo as an exhibitor with the Expo Association (excluding participating countries, etc.). machine translation, not official **六** 恒久的施設　次に掲げるものをいう。ただし、我が国が締結した租税に関する二重課税の回避又は脱税の防止のための条約において次に掲げるものと異なる定めがある場合には、当該条約の適用を受ける非居住者又は外国法人については、当該条約において恒久的施設と定められたもの（国内にあるものに限る。）とする。 suppl-3251-226/art-78/par-1/item-6 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-78/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-78/par-1/item-6 permanent establishment: means the following; provided, however, that where a convention for the avoidance of double taxation or the prevention of tax evasion concluded by Japan contains provisions different from those for what is listed below, for a nonresident or foreign corporation subject to that convention, it means what is defined as a permanent establishment in that convention (limited to that in Japan): machine translation, not official **イ** 非居住者又は外国法人の国内にある支店、工場その他事業を行う一定の場所で政令で定めるもの suppl-3251-226/art-78/par-1/item-6/sub-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-78/par-1/item-6/sub-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-78/par-1/item-6/sub-1 a branch, a factory, or any other fixed place in Japan at which a nonresident or foreign corporation conducts business, that Cabinet Order specifies; machine translation, not official **ロ** 非居住者又は外国法人の国内にある建設若しくは据付けの工事又はこれらの指揮監督の役務の提供を行う場所その他これに準ずるものとして政令で定めるもの suppl-3251-226/art-78/par-1/item-6/sub-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-78/par-1/item-6/sub-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-78/par-1/item-6/sub-2 a place in Japan at which a nonresident or foreign corporation conducts construction or installation work or provides services supervising such work, or anything else that Cabinet Order specifies as equivalent thereto; machine translation, not official **ハ** 非居住者又は外国法人が国内に置く自己のために契約を締結する権限のある者その他これに準ずる者で政令で定めるもの suppl-3251-226/art-78/par-1/item-6/sub-3 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-78/par-1/item-6/sub-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-78/par-1/item-6/sub-3 a person that a nonresident or foreign corporation places in Japan who has the authority to conclude contracts on its behalf, or any other equivalent person, that Cabinet Order specifies. machine translation, not official **第二項** 道府県及び市町村は、参加国等に対しては、当該参加国等が当該道府県又は当該市町村の区域内において有する恒久的施設を通じて行う事業が租税特別措置法第六十七条の十六の二第一項に規定する対象国内源泉所得（次項から第五項までにおいて「対象国内源泉所得」という。）に係る事業のみである場合には、第二十四条第一項及び第二百九十四条第一項の規定にかかわらず、法人の道府県民税及び市町村民税を課することができない。 suppl-3251-226/art-78/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-78/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-78/par-2 Prefectures and municipalities may not, notwithstanding the provisions of Article 24, paragraph (1) and Article 294, paragraph (1), impose corporate prefectural inhabitant tax and corporate municipal inhabitant tax on participating countries, etc., in the case where the business conducted by the participating countries, etc. through a permanent establishment that they have within the area of the prefecture or municipality concerned is only business pertaining to the covered domestic source income prescribed in Article 67-16-2, paragraph (1) of the Act on Special Measures Concerning Taxation (referred to as "covered domestic source income" in paragraphs (3) through (5)). machine translation, not official **第三項** 参加国等は、当該参加国等が道府県又は市町村の区域内において有する恒久的施設を通じて行う事業が対象国内源泉所得に係る事業のみである場合には、第五十三条第一項又は第三百二十一条の八第一項の規定にかかわらず、当該道府県の知事又は当該市町村の長に対しては、これらの規定による申告書を提出することを要しない。 suppl-3251-226/art-78/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-78/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-78/par-3 Participating countries, etc. are not required, in the case where the business conducted by them through a permanent establishment that they have within the area of a prefecture or municipality is only business pertaining to covered domestic source income, notwithstanding the provisions of Article 53, paragraph (1) or Article 321-8, paragraph (1), to submit the returns under those provisions to the governor of that prefecture or the mayor of that municipality. machine translation, not official **第四項** 道府県は、参加国等が行う対象国内源泉所得に係る事業に対しては、第七十二条の二第一項の規定にかかわらず、事業税を課することができない。 suppl-3251-226/art-78/par-4 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-78/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-78/par-4 A prefecture may not, notwithstanding the provisions of Article 72-2, paragraph (1), impose enterprise tax on business pertaining to covered domestic source income conducted by participating countries, etc. machine translation, not official **第五項** 参加国等は、当該参加国等が道府県の区域内において有する恒久的施設を通じて行う事業が対象国内源泉所得に係る事業のみである場合には、第七十二条の二十五第一項、第七十二条の二十六第一項並びに第七十二条の二十八第一項及び第三項の規定にかかわらず、当該道府県の知事に対しては、これらの規定による申告書を提出することを要しない。 suppl-3251-226/art-78/par-5 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-78/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-78/par-5 Participating countries, etc. are not required, in the case where the business conducted by them through a permanent establishment that they have within the area of a prefecture is only business pertaining to covered domestic source income, notwithstanding the provisions of Article 72-25, paragraph (1), Article 72-26, paragraph (1) and Article 72-28, paragraphs (1) and (3), to submit the returns under those provisions to the governor of that prefecture. machine translation, not official **第六項** 道府県は、博覧会協会、参加国等若しくは参加者が博覧会の会場内において博覧会の用に供する家屋で政令で定めるものを取得した場合又は博覧会協会が博覧会の会場の周辺における交通を確保するために供する家屋を取得した場合におけるこれらの家屋の取得に対しては、第七十三条の二第一項の規定にかかわらず、不動産取得税を課することができない。ただし、博覧会協会、参加国等又は参加者が、博覧会の終了の日から六月を経過する日においてこれらの家屋を所有しているときは、同日においてこれらの家屋の取得があつたものとみなし、これらの家屋の所有者を取得者とみなして不動産取得税を課する。 suppl-3251-226/art-78/par-6 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-78/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-78/par-6 A prefecture may not, notwithstanding the provisions of Article 73-2, paragraph (1), impose real property acquisition tax on the acquisition of houses specified by Cabinet Order that the Expo Association, participating countries, etc. or exhibition participants use for the Expo within the Expo venue, or of houses that the Expo Association provides for securing transportation around the Expo venue, in the case where they have acquired those houses. However, where the Expo Association, participating countries, etc. or an exhibition participant owns those houses on the day on which six months have elapsed from the end date of the Expo, the acquisition of those houses is deemed to have been made on that day, and real property acquisition tax is imposed deeming the owner of those houses to be the acquirer. machine translation, not official **第七項** 道府県は、博覧会協会との間に家屋を博覧会協会に貸し付けることを内容とする契約を締結した者（以下この項において「家屋貸与者」という。）が、当該家屋（博覧会の用に供される家屋で政令で定めるものであつて、博覧会協会に貸し付けることにつき総務省令で定めるところにより証明がされたものに限る。）を取得した場合における当該家屋の取得に対しては、第七十三条の二第一項の規定にかかわらず、不動産取得税を課することができない。ただし、家屋貸与者が、博覧会の終了の日から六月を経過する日において当該家屋を所有しているときは、同日において当該家屋の取得があつたものとみなし、当該家屋の所有者を取得者とみなして不動産取得税を課する。 suppl-3251-226/art-78/par-7 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-78/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-78/par-7 A prefecture may not, notwithstanding the provisions of Article 73-2, paragraph (1), impose real property acquisition tax on the acquisition of a house in the case where a person who has concluded with the Expo Association a contract for lending a house to the Expo Association (hereinafter in this paragraph referred to as a "house lender") has acquired that house (limited to a house specified by Cabinet Order that is used for the Expo and for which it has been certified, as provided by Order of the Ministry of Internal Affairs and Communications, that it is to be lent to the Expo Association). However, where the house lender owns that house on the day on which six months have elapsed from the end date of the Expo, the acquisition of that house is deemed to have been made on that day, and real property acquisition tax is imposed deeming the owner of that house to be the acquirer. machine translation, not official **第八項** 道府県は、令和七年度から令和九年度までの各年度分の自動車税に限り、参加国等又は参加国等の代表等が所有する自動車で政令で定めるものに対しては、第百四十六条第一項の規定にかかわらず、自動車税を課することができない。 suppl-3251-226/art-78/par-8 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-78/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-78/par-8 A prefecture may not, limited to automobile tax for each fiscal year from fiscal year 2025 to fiscal year 2027, notwithstanding the provisions of Article 146, paragraph (1), impose automobile tax on motor vehicles specified by Cabinet Order that are owned by participating countries, etc. or representatives, etc. of participating countries, etc. machine translation, not official **第九項** 市町村は、令和七年度から令和十年度までの各年度分の固定資産税又は都市計画税に限り、博覧会協会、参加国等若しくは参加者が博覧会の会場内において博覧会の用に供する家屋及び償却資産で政令で定めるもの若しくは第三百四十三条第七項に規定する仮使用地（以下この項において「仮使用地」という。）又は博覧会協会が博覧会の会場の周辺における交通を確保するために供する家屋及び償却資産若しくは仮使用地に対しては、第三百四十二条、第三百四十三条第七項又は第七百二条第一項の規定にかかわらず、固定資産税又は都市計画税を課することができない。 suppl-3251-226/art-78/par-9 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-78/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-78/par-9 A municipality may not, limited to fixed assets tax or city planning tax for each fiscal year from fiscal year 2025 to fiscal year 2028, notwithstanding the provisions of Article 342, Article 343, paragraph (7) or Article 702, paragraph (1), impose fixed assets tax or city planning tax on houses and depreciable assets specified by Cabinet Order that the Expo Association, participating countries, etc. or exhibition participants use for the Expo within the Expo venue, or on provisionally used land prescribed in Article 343, paragraph (7) (hereinafter in this paragraph referred to as "provisionally used land"), or on houses and depreciable assets that the Expo Association provides for securing transportation around the Expo venue, or on provisionally used land. machine translation, not official **第十項** 市町村は、令和七年度から令和十年度までの各年度分の固定資産税又は都市計画税に限り、博覧会協会との間に家屋及び償却資産を博覧会協会に貸し付けることを内容とする契約を締結した者が、当該契約に基づき博覧会協会に貸し付ける家屋及び償却資産（博覧会の用に供される家屋及び償却資産で政令で定めるものであつて、博覧会協会に貸し付けていることにつき総務省令で定めるところにより証明がされたものに限る。）に対しては、第三百四十二条又は第七百二条第一項の規定にかかわらず、固定資産税又は都市計画税を課することができない。 suppl-3251-226/art-78/par-10 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-78/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-78/par-10 A municipality may not, limited to fixed assets tax or city planning tax for each fiscal year from fiscal year 2025 to fiscal year 2028, notwithstanding the provisions of Article 342 or Article 702, paragraph (1), impose fixed assets tax or city planning tax on houses and depreciable assets that a person who has concluded with the Expo Association a contract for lending houses and depreciable assets to the Expo Association lends to the Expo Association under that contract (limited to houses and depreciable assets specified by Cabinet Order that are used for the Expo and for which it has been certified, as provided by Order of the Ministry of Internal Affairs and Communications, that they are lent to the Expo Association). machine translation, not official **第十一項** 市町村は、令和七年度から令和九年度までの各年度分の軽自動車税に限り、参加国等又は参加国等の代表等が所有する軽自動車等で政令で定めるものに対しては、第四百四十三条第一項の規定にかかわらず、軽自動車税を課することができない。 suppl-3251-226/art-78/par-11 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-78/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-78/par-11 A municipality may not, limited to light motor vehicle tax for each fiscal year from fiscal year 2025 to fiscal year 2027, notwithstanding the provisions of Article 443, paragraph (1), impose light motor vehicle tax on light motor vehicles, etc. specified by Cabinet Order that are owned by participating countries, etc. or representatives, etc. of participating countries, etc. machine translation, not official **第十二項** 指定都市等は、博覧会の会場内において設置される参加国等又は参加者が博覧会に関して行う事業で政令で定めるものの用に供する施設に係る事業所等（第七百一条の三十一第一項第五号に規定する事業所等をいう。）において行う事業に対しては、令和十一年三月三十一日までに終了する事業年度分に限り、第七百一条の三十二第一項の規定にかかわらず、事業所税を課することができない。この場合においては、第七百一条の三十四第六項の規定を準用する。 suppl-3251-226/art-78/par-12 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-78/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-78/par-12 A designated city, etc. may not, limited to business years ending by March 31, 2029, notwithstanding the provisions of Article 701-32, paragraph (1), impose business office tax on business conducted at an office or place of business (meaning the office or place of business prescribed in Article 701-31, paragraph (1), item (v)) pertaining to facilities installed within the Expo venue that are used for business specified by Cabinet Order conducted by participating countries, etc. or exhibition participants in relation to the Expo. In this case, the provisions of Article 701-34, paragraph (6) apply mutatis mutandis. machine translation, not official **第十三項** 前項の規定の適用がある場合における第七百一条の四十三第一項及び第二項の規定の適用については、これらの規定中「第七百一条の三十四」とあり、及び「同条」とあるのは、「第七百一条の三十四又は附則第七十八条第十二項」とする。 suppl-3251-226/art-78/par-13 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-78/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-78/par-13 With regard to the application of Article 701-43, paragraphs (1) and (2) where the provisions of the preceding paragraph apply, in those provisions, "Article 701-34" and "that Article" are deemed to be replaced with "Article 701-34 or Article 78, paragraph (12) of the Supplementary Provisions". machine translation, not official **第十四項** 第二項から前項までの規定の適用を受ける者の認定の手続その他これらの規定の適用に関し必要な事項は、政令で定める。 suppl-3251-226/art-78/par-14 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-78/par-14 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-78/par-14 Procedures for the certification of persons subject to the provisions of paragraph (2) through the preceding paragraph and other matters necessary for the application of those provisions are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-3251-226/art-78/par-1: この条 → 地方税法 附則第七十八条 (Supplementary Provisions, Article 78), suppl-3251-226/art-78 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-78 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-78 - suppl-3251-226/art-78/par-1/item-3: 第六号 → 地方税法 附則第七十八条第一項第六号 (Supplementary Provisions, Article 78, paragraph (1), item (vi)), suppl-3251-226/art-78/par-1/item-6 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-78/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-78/par-1/item-6 - suppl-3251-226/art-78/par-1/item-3: この号 → 地方税法 附則第七十八条第一項第三号 (Supplementary Provisions, Article 78, paragraph (1), item (iii)), suppl-3251-226/art-78/par-1/item-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-78/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-78/par-1/item-3 - suppl-3251-226/art-78/par-1/item-3: 次号 → 地方税法 附則第七十八条第一項第四号 (Supplementary Provisions, Article 78, paragraph (1), item (iv)), suppl-3251-226/art-78/par-1/item-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-78/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-78/par-1/item-4 - suppl-3251-226/art-78/par-1/item-3/sub-1: 次号 → 地方税法 附則第七十八条第一項第四号 (Supplementary Provisions, Article 78, paragraph (1), item (iv)), suppl-3251-226/art-78/par-1/item-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-78/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-78/par-1/item-4 - suppl-3251-226/art-78/par-1/item-4: 所得税法第二条第一項第五号 → 所得税法 第二条第一項第五号 (Article 2, paragraph (1), item (v)), art-2/par-1/item-5 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-5 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-5 - suppl-3251-226/art-78/par-1/item-4: 第六号 → 地方税法 附則第七十八条第一項第六号 (Supplementary Provisions, Article 78, paragraph (1), item (vi)), suppl-3251-226/art-78/par-1/item-6 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-78/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-78/par-1/item-6 - suppl-3251-226/art-78/par-1/item-4/sub-2: 前号 → 地方税法 附則第七十八条第一項第三号 (Supplementary Provisions, Article 78, paragraph (1), item (iii)), suppl-3251-226/art-78/par-1/item-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-78/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-78/par-1/item-3 - suppl-3251-226/art-78/par-2: 租税特別措置法第六十七条の十六の二第一項 → 租税特別措置法 第六十七条の十六の二第一項 (Article 67-16-2, paragraph (1)), art-67-16-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-67-16-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-67-16-2/par-1 - suppl-3251-226/art-78/par-2: 次項から第五項まで → 地方税法 附則第七十八条第三項 (Supplementary Provisions, Article 78, paragraph (3)), suppl-3251-226/art-78/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-78/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-78/par-3 - suppl-3251-226/art-78/par-2: 次項から第五項まで → 地方税法 附則第七十八条第四項 (Supplementary Provisions, Article 78, paragraph (4)), suppl-3251-226/art-78/par-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-78/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-78/par-4 - suppl-3251-226/art-78/par-2: 次項から第五項まで → 地方税法 附則第七十八条第五項 (Supplementary Provisions, Article 78, paragraph (5)), suppl-3251-226/art-78/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-78/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-78/par-5 - suppl-3251-226/art-78/par-2: 第二十四条第一項 → 地方税法 第二十四条第一項 (Article 24, paragraph (1)), art-24/par-1 — https://japanlaw.org/en/local-tax-act/art-24/par-1 · https://japanlaw.org/l/325AC0000000226/art-24/par-1 - suppl-3251-226/art-78/par-2: 第二百九十四条第一項 → 地方税法 第二百九十四条第一項 (Article 294, paragraph (1)), art-294/par-1 — https://japanlaw.org/en/local-tax-act/art-294/par-1 · https://japanlaw.org/l/325AC0000000226/art-294/par-1 - suppl-3251-226/art-78/par-3: 第五十三条第一項 → 地方税法 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — https://japanlaw.org/en/local-tax-act/art-53/par-1 · https://japanlaw.org/l/325AC0000000226/art-53/par-1 - suppl-3251-226/art-78/par-3: 第三百二十一条の八第一項 → 地方税法 第三百二十一条の八第一項 (Article 321-8, paragraph (1)), art-321-8/par-1 — https://japanlaw.org/en/local-tax-act/art-321-8/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-1 - suppl-3251-226/art-78/par-4: 第七十二条の二第一項 → 地方税法 第七十二条の二第一項 (Article 72-2, paragraph (1)), art-72-2/par-1 — https://japanlaw.org/en/local-tax-act/art-72-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-2/par-1 - suppl-3251-226/art-78/par-5: 第七十二条の二十五第一項 → 地方税法 第七十二条の二十五第一項 (Article 72-25, paragraph (1)), art-72-25/par-1 — https://japanlaw.org/en/local-tax-act/art-72-25/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-25/par-1 - suppl-3251-226/art-78/par-5: 第七十二条の二十六第一項 → 地方税法 第七十二条の二十六第一項 (Article 72-26, paragraph (1)), art-72-26/par-1 — https://japanlaw.org/en/local-tax-act/art-72-26/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-26/par-1 - suppl-3251-226/art-78/par-5: 第七十二条の二十八第一項 → 地方税法 第七十二条の二十八第一項 (Article 72-28, paragraph (1)), art-72-28/par-1 — https://japanlaw.org/en/local-tax-act/art-72-28/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-28/par-1 - suppl-3251-226/art-78/par-5: 第三項 → 地方税法 第七十二条の二十八第三項 (Article 72-28, paragraph (3)), art-72-28/par-3 — https://japanlaw.org/en/local-tax-act/art-72-28/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-28/par-3 - suppl-3251-226/art-78/par-6: 第七十三条の二第一項 → 地方税法 第七十三条の二第一項 (Article 73-2, paragraph (1)), art-73-2/par-1 — https://japanlaw.org/en/local-tax-act/art-73-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-2/par-1 - suppl-3251-226/art-78/par-7: この項 → 地方税法 附則第七十八条第七項 (Supplementary Provisions, Article 78, paragraph (7)), suppl-3251-226/art-78/par-7 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-78/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-78/par-7 - suppl-3251-226/art-78/par-7: 第七十三条の二第一項 → 地方税法 第七十三条の二第一項 (Article 73-2, paragraph (1)), art-73-2/par-1 — https://japanlaw.org/en/local-tax-act/art-73-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-2/par-1 - suppl-3251-226/art-78/par-9: この項 → 地方税法 附則第七十八条第九項 (Supplementary Provisions, Article 78, paragraph (9)), suppl-3251-226/art-78/par-9 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-78/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-78/par-9 - suppl-3251-226/art-78/par-9: 第三百四十二条 → 地方税法 第三百四十二条 (Article 342), art-342 — https://japanlaw.org/en/local-tax-act/art-342 · https://japanlaw.org/l/325AC0000000226/art-342 - suppl-3251-226/art-78/par-9: 第七百二条第一項 → 地方税法 第七百二条第一項 (Article 702, paragraph (1)), art-702/par-1 — https://japanlaw.org/en/local-tax-act/art-702/par-1 · https://japanlaw.org/l/325AC0000000226/art-702/par-1 - suppl-3251-226/art-78/par-10: 第三百四十二条 → 地方税法 第三百四十二条 (Article 342), art-342 — https://japanlaw.org/en/local-tax-act/art-342 · https://japanlaw.org/l/325AC0000000226/art-342 - suppl-3251-226/art-78/par-10: 第七百二条第一項 → 地方税法 第七百二条第一項 (Article 702, paragraph (1)), art-702/par-1 — https://japanlaw.org/en/local-tax-act/art-702/par-1 · https://japanlaw.org/l/325AC0000000226/art-702/par-1 - suppl-3251-226/art-78/par-12: 第七百一条の三十一第一項第五号 → 地方税法 第七百一条の三十一第一項第五号 (Article 701-31, paragraph (1), item (v)), art-701-31/par-1/item-5 — https://japanlaw.org/en/local-tax-act/art-701-31/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/art-701-31/par-1/item-5 - suppl-3251-226/art-78/par-12: 第七百一条の三十二第一項 → 地方税法 第七百一条の三十二第一項 (Article 701-32, paragraph (1)), art-701-32/par-1 — https://japanlaw.org/en/local-tax-act/art-701-32/par-1 · https://japanlaw.org/l/325AC0000000226/art-701-32/par-1 - suppl-3251-226/art-78/par-12: 第七百一条の三十四第六項 → 地方税法 第七百一条の三十四第六項 (Article 701-34, paragraph (6)), art-701-34/par-6 — https://japanlaw.org/en/local-tax-act/art-701-34/par-6 · https://japanlaw.org/l/325AC0000000226/art-701-34/par-6 - suppl-3251-226/art-78/par-13: 前項 → 地方税法 附則第七十八条第十二項 (Supplementary Provisions, Article 78, paragraph (12)), suppl-3251-226/art-78/par-12 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-78/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-78/par-12 - suppl-3251-226/art-78/par-13: 第七百一条の四十三第一項 → 地方税法 第七百一条の四十三第一項 (Article 701-43, paragraph (1)), art-701-43/par-1 — https://japanlaw.org/en/local-tax-act/art-701-43/par-1 · https://japanlaw.org/l/325AC0000000226/art-701-43/par-1 - suppl-3251-226/art-78/par-13: 第二項 → 地方税法 第七百一条の四十三第二項 (Article 701-43, paragraph (2)), art-701-43/par-2 — https://japanlaw.org/en/local-tax-act/art-701-43/par-2 · https://japanlaw.org/l/325AC0000000226/art-701-43/par-2 - suppl-3251-226/art-78/par-13: 第七百一条の三十四 → 地方税法 第七百一条の三十四 (Article 701-34), art-701-34 — https://japanlaw.org/en/local-tax-act/art-701-34 · https://japanlaw.org/l/325AC0000000226/art-701-34 - suppl-3251-226/art-78/par-14: 第二項から前項まで → 地方税法 附則第七十八条第十項 (Supplementary Provisions, Article 78, paragraph (10)), suppl-3251-226/art-78/par-10 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-78/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-78/par-10 - suppl-3251-226/art-78/par-14: 第二項から前項まで → 地方税法 附則第七十八条第十一項 (Supplementary Provisions, Article 78, paragraph (11)), suppl-3251-226/art-78/par-11 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-78/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-78/par-11 - suppl-3251-226/art-78/par-14: 第二項から前項まで → 地方税法 附則第七十八条第十二項 (Supplementary Provisions, Article 78, paragraph (12)), suppl-3251-226/art-78/par-12 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-78/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-78/par-12 - suppl-3251-226/art-78/par-14: 第二項から前項まで → 地方税法 附則第七十八条第十三項 (Supplementary Provisions, Article 78, paragraph (13)), suppl-3251-226/art-78/par-13 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-78/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-78/par-13 - suppl-3251-226/art-78/par-14: 第二項から前項まで → 地方税法 附則第七十八条第二項 (Supplementary Provisions, Article 78, paragraph (2)), suppl-3251-226/art-78/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-78/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-78/par-2 - suppl-3251-226/art-78/par-14: 第二項から前項まで → 地方税法 附則第七十八条第三項 (Supplementary Provisions, Article 78, paragraph (3)), suppl-3251-226/art-78/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-78/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-78/par-3 - suppl-3251-226/art-78/par-14: 第二項から前項まで → 地方税法 附則第七十八条第四項 (Supplementary Provisions, Article 78, paragraph (4)), suppl-3251-226/art-78/par-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-78/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-78/par-4 - suppl-3251-226/art-78/par-14: 第二項から前項まで → 地方税法 附則第七十八条第五項 (Supplementary Provisions, Article 78, paragraph (5)), suppl-3251-226/art-78/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-78/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-78/par-5 - suppl-3251-226/art-78/par-14: 第二項から前項まで → 地方税法 附則第七十八条第六項 (Supplementary Provisions, Article 78, paragraph (6)), suppl-3251-226/art-78/par-6 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-78/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-78/par-6 - suppl-3251-226/art-78/par-14: 第二項から前項まで → 地方税法 附則第七十八条第七項 (Supplementary Provisions, Article 78, paragraph (7)), suppl-3251-226/art-78/par-7 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-78/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-78/par-7 - suppl-3251-226/art-78/par-14: 第二項から前項まで → 地方税法 附則第七十八条第八項 (Supplementary Provisions, Article 78, paragraph (8)), suppl-3251-226/art-78/par-8 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-78/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-78/par-8 - suppl-3251-226/art-78/par-14: 第二項から前項まで → 地方税法 附則第七十八条第九項 (Supplementary Provisions, Article 78, paragraph (9)), suppl-3251-226/art-78/par-9 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-78/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-78/par-9 ## Cited by 14 provisions cite this one. No official source publishes this direction. - 地方税法 附則第七十八条第一項（二千二十七年国際園芸博覧会の開催に伴う地方税の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-78/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-78/par-1 - 地方税法 附則第七十八条第一項第三号（二千二十七年国際園芸博覧会の開催に伴う地方税の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-78/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-78/par-1/item-3 - 地方税法 附則第七十八条第一項第三号イ（二千二十七年国際園芸博覧会の開催に伴う地方税の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-78/par-1/item-3/sub-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-78/par-1/item-3/sub-1 - 地方税法 附則第七十八条第一項第四号（二千二十七年国際園芸博覧会の開催に伴う地方税の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-78/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-78/par-1/item-4 - 地方税法 附則第七十八条第一項第四号ロ（二千二十七年国際園芸博覧会の開催に伴う地方税の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-78/par-1/item-4/sub-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-78/par-1/item-4/sub-2 - 地方税法 附則第七十八条第二項（二千二十七年国際園芸博覧会の開催に伴う地方税の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-78/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-78/par-2 - 地方税法 附則第七十八条第七項（二千二十七年国際園芸博覧会の開催に伴う地方税の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-78/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-78/par-7 - 地方税法 附則第七十八条第九項（二千二十七年国際園芸博覧会の開催に伴う地方税の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-78/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-78/par-9 - 地方税法 附則第七十八条第十三項（二千二十七年国際園芸博覧会の開催に伴う地方税の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-78/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-78/par-13 - 地方税法 附則第七十八条第十四項（二千二十七年国際園芸博覧会の開催に伴う地方税の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-78/par-14 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-78/par-14 - 地方税法 附則第五条第一項（娯楽施設利用税に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3521-6/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3521-6/art-5/par-1 - 地方税法 附則第五条第一項（娯楽施設利用税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3581-13/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-5/par-1 - 地方税法 附則第十五条第一項（二千二十七年国際園芸博覧会の開催に伴う地方税の特例に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5071-7/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5071-7/art-15/par-1 - 地方税法 附則第十五条第二項（二千二十七年国際園芸博覧会の開催に伴う地方税の特例に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5071-7/art-15/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5071-7/art-15/par-2 --- ## 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-20261027T214204-228, 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