# 地方税法 / Local Tax Act — 附　則 (Supplementary Provisions) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3301-112. 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: 附　則 (Supplementary Provisions) — address `suppl-3301-112` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3301-112 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3301-112 - 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. --- ## 附　則 昭和三〇年八月一日法律第一一二号 suppl-3301-112 · https://japanlaw.org/en/local-tax-act/suppl-3301-112 · https://japanlaw.org/l/325AC0000000226/suppl-3301-112 **第一項** この法律は、公布の日から施行する。 suppl-3301-112/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3301-112/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3301-112/par-1 This Act comes into effect on the date of promulgation. machine translation, not official **第二項** この法律による改正後の地方税法（以下「新法」という。）の規定は、この附則において特別の定があるものを除くほか、道府県民税のうち、個人の道府県民税及び法人税法第四条の法人（新法第五十二条第二項に規定する法人税法第四条の法人をいう。以下本項中同じ。）の均等割に関する部分は昭和三十一年度分の道府県民税から、法人税割に関する部分は昭和三十年七月一日の属する事業年度以降の事業年度分及び同日以後の解散又は合併による清算所得に対する法人税額に係る道府県民税（清算中の事業年度に係る法人税額及び残余財産の一部の分配により納付すべき法人税額に係る法人税割を含む。）から、法人の行う事業に対する事業税に関する部分は昭和三十年七月一日の属する事業年度以降の事業年度分及び同日以後の解散又は合併による清算所得に対する事業税（清算中の事業年度に係る事業税及び残余財産の一部の分配により納付すべき事業税を含む。）から、不動産取得税に関する部分はこの法律の施行の日から、娯楽施設利用税に関する部分は昭和三十年十月一日から、遊興飲食税に関する部分は昭和三十年十一月一日から、市町村民税のうち、個人の市町村民税に関する部分（第二百九十二条第一号、第二号、第五号、第七号及び第十一号の改正規定に係る部分を除く。）は昭和三十一年度分から、法人の均等割に関する部分は昭和三十一年四月一日以後に事業年度の終了する法人の市町村民税から、法人税法第四条の法人及び法人でない社団又は財団で代表者又は管理人の定のあるものの均等割に関する部分は昭和三十一年度分の法人等の市町村民税から、法人税割に関する部分は昭和三十年七月一日の属する事業年度以降の事業年度分及び同日以後の解散又は合併による清算所得に対する法人税額に係る分（清算中の事業年度に係る法人税額及び残余財産の一部の分配により納付すべき法人税額に係る分を含む。）から、固定資産税に関する部分（第三百四十九条の三第四項、第三百四十九条の四第一項、第四百二十三条第九項及び第十項並びに第四百二十四条の改正規定に係る部分並びに附則第二十二項から第二十七項までに係る部分を除く。）は昭和三十一年度分の固定資産税から、その他の部分は昭和三十年度分の地方税から適用する。 suppl-3301-112/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3301-112/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3301-112/par-2 Except as otherwise specially provided in these Supplementary Provisions, the provisions of the Local Tax Act as amended by this Act (hereinafter referred to as the "New Act") apply as follows: for prefectural inhabitant tax, the portions relating to individual prefectural inhabitant tax and to the per capita levy of corporations under Article 4 of the Corporation Tax Act (meaning corporations under Article 4 of the Corporation Tax Act prescribed in Article 52, paragraph (2) of the New Act; the same applies in the remainder of this paragraph) apply from prefectural inhabitant tax for fiscal year 1956, and the portions relating to the corporation tax levy apply from prefectural inhabitant tax relating to corporation tax amounts for business years beginning with the business year that includes July 1, 1955 and corporation tax amounts on liquidation income arising from dissolution or merger on or after that date (including the corporation tax levy relating to corporation tax amounts for business years in liquidation and corporation tax amounts to be paid by reason of distribution of part of residual assets); for enterprise tax on business conducted by corporations, the relevant portions apply from enterprise tax for business years beginning with the business year that includes July 1, 1955 and enterprise tax on liquidation income arising from dissolution or merger on or after that date (including enterprise tax for business years in liquidation and enterprise tax to be paid by reason of distribution of part of residual assets); the portions relating to real property acquisition tax apply from the date of enforcement of this Act; the portions relating to amusement facility use tax apply from October 1, 1955; the portions relating to amusement, eating and drinking tax apply from November 1, 1955; for municipal inhabitant tax, the portions relating to individual municipal inhabitant tax (excluding the portions relating to the provisions amending Article 292, items (i), (ii), (v), (vii) and (xi)) apply from fiscal year 1956, the portions relating to the per capita levy of corporations apply from corporate municipal inhabitant tax whose business years end on or after April 1, 1956, the portions relating to the per capita levy of corporations under Article 4 of the Corporation Tax Act and of associations or foundations that are not corporations but have a representative or administrator designated apply from corporate municipal inhabitant tax, etc. for fiscal year 1956, and the portions relating to the corporation tax levy apply from the portion relating to corporation tax amounts for business years beginning with the business year that includes July 1, 1955 and corporation tax amounts on liquidation income arising from dissolution or merger on or after that date (including the portion relating to corporation tax amounts for business years in liquidation and corporation tax amounts to be paid by reason of distribution of part of residual assets); the portions relating to fixed assets tax (excluding the portions relating to the provisions amending Article 349-3, paragraph (4), Article 349-4, paragraph (1), Article 423, paragraphs (9) and (10), and Article 424, and the portions relating to paragraphs (22) through (27) of the Supplementary Provisions) apply from fixed assets tax for fiscal year 1956; and the other portions apply from local tax for fiscal year 1955. machine translation, not official **第三項** 新法第八条の二から第八条の四までの規定は、この法律の施行の日以後において廃置分合又は境界変更が行われる地方団体について適用する。 suppl-3301-112/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3301-112/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3301-112/par-3 The provisions of Articles 8-2 through 8-4 of the New Act apply to local governments for which abolition, establishment, division or merger, or boundary changes, take place on or after the date of enforcement of this Act. machine translation, not official **第四項** 新法第十八条第一項の規定は、この法律の施行の日以後において還付し、又は充当すべき額について適用する。ただし、当該額でこの法律の施行前の期間に対応するものについては、なお、従前の例による。 suppl-3301-112/par-4 · https://japanlaw.org/en/local-tax-act/suppl-3301-112/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3301-112/par-4 The provisions of Article 18, paragraph (1) of the New Act apply to amounts to be refunded or appropriated on or after the date of enforcement of this Act; provided, however, that for such amounts corresponding to periods before the enforcement of this Act, the provisions then in force continue to govern. machine translation, not official **第六項** 新法第三十三条第三項、第三十六条（第三項を除く。）及び第四十条第一項の規定は、この法律の施行の日以後において市町村の廃置分合又は境界変更が行われる市町村について適用し、新法第三十六条第三項の規定は、この法律の施行の日前において市町村の廃置分合又は境界変更が行われた市町村についても適用するものとする。 suppl-3301-112/par-6 · https://japanlaw.org/en/local-tax-act/suppl-3301-112/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3301-112/par-6 The provisions of Article 33, paragraph (3), Article 36 (excluding paragraph (3)) and Article 40, paragraph (1) of the New Act apply to municipalities for which abolition, establishment, division or merger of municipalities, or boundary changes, take place on or after the date of enforcement of this Act, and the provisions of Article 36, paragraph (3) of the New Act are also to apply to municipalities for which abolition, establishment, division or merger of municipalities, or boundary changes, took place before the date of enforcement of this Act. machine translation, not official **第十三項** 新法第七十二条の十三第六項、第七十二条の十四第三項、第七十二条の二十三の二、第七十二条の二十九第一項（清算中の法人の合併に関する部分に限る。）及び第三項ただし書並びに第七十二条の三十第三項ただし書の規定は、清算中の法人が昭和三十年七月一日以後に継続し、又は合併により消滅した場合について適用する。 suppl-3301-112/par-13 · https://japanlaw.org/en/local-tax-act/suppl-3301-112/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-3301-112/par-13 The provisions of Article 72-13, paragraph (6), Article 72-14, paragraph (3), Article 72-23-2, Article 72-29, paragraph (1) (limited to the portion relating to the merger of corporations in liquidation) and paragraph (3) proviso, and Article 72-30, paragraph (3) proviso of the New Act apply where a corporation in liquidation continues or is extinguished by merger on or after July 1, 1955. machine translation, not official **第十四項** 新法第七十二条の四十八第四項及び第五項の規定は、昭和三十年六月三十日以前に解散した法人で同日までに清算の結了しないものに対しても適用する。 suppl-3301-112/par-14 · https://japanlaw.org/en/local-tax-act/suppl-3301-112/par-14 · https://japanlaw.org/l/325AC0000000226/suppl-3301-112/par-14 The provisions of Article 72-48, paragraphs (4) and (5) of the New Act also apply to corporations that were dissolved on or before June 30, 1955 and whose liquidation has not been completed by that date. machine translation, not official **第十五項** この法律の施行の際現に清算中の法人が継続し、又は合併により消滅した場合において、当該法人の清算中の期間に係る事業税（旧地方税法（昭和二十三年法律第百十号）の規定による事業税附加税及び事業税割並びに旧地方税法（昭和十五年法律第六十号）の規定による営業税、営業税附加税及び営業税割を含む。）の賦課徴収に関して必要な事項は、政令で定めることができる。 suppl-3301-112/par-15 · https://japanlaw.org/en/local-tax-act/suppl-3301-112/par-15 · https://japanlaw.org/l/325AC0000000226/suppl-3301-112/par-15 Where a corporation that is in liquidation at the time of enforcement of this Act continues or is extinguished by merger, matters necessary for the assessment and collection of enterprise tax for the period during which the corporation was in liquidation (including the enterprise tax surtax and enterprise tax levy under the provisions of the former Local Tax Act (Act No. 110 of 1948), and the business tax, business tax surtax and business tax levy under the provisions of the former Local Tax Act (Act No. 60 of 1940)) may be specified by Cabinet Order. machine translation, not official **第十七項** 新法第七十四条の二の規定は、昭和三十一年三月一日以後小売人又は国内消費用として直接消費者に売り渡される製造たばこについて適用するものとし、同日前に係る分については、なお、従前の例による。 suppl-3301-112/par-17 · https://japanlaw.org/en/local-tax-act/suppl-3301-112/par-17 · https://japanlaw.org/l/325AC0000000226/suppl-3301-112/par-17 The provisions of Article 74-2 of the New Act apply to manufactured tobacco sold to retailers or directly to consumers for domestic consumption on or after March 1, 1956, and for the portion relating to before that date, the provisions then in force continue to govern. machine translation, not official **第十九項** 附則第二項の規定によつて新法第三百十二条第四項の規定を昭和三十一年四月一日以後に終了する事業年度分の法人の市町村民税から適用する場合において、当該法人の当該事業年度の開始の日が昭和三十一年四月一日前であるときは、当該法人が当該事業年度について申告納付すべき法人の市町村民税に限り、同法同条同項中「法人税額の課税標準の算定期間」とあるのは、「昭和三十一年四月一日から同年同月同日の属する事業年度に係る法人税額の課税標準の算定期間の末日までの期間」と読み替えるものとし、法人の昭和三十年七月一日の属する事業年度が六月をこえる場合において、当該事業年度に係る旧法第三百二十一条の八第一項の規定による法人税割の申告納付の期限が同日前であるときは、当該法人の申告納付すべき法人税割については、なお、従前の例による。 suppl-3301-112/par-19 · https://japanlaw.org/en/local-tax-act/suppl-3301-112/par-19 · https://japanlaw.org/l/325AC0000000226/suppl-3301-112/par-19 In the case where the provisions of Article 312, paragraph (4) of the New Act are applied, pursuant to paragraph (2) of the Supplementary Provisions, from corporate municipal inhabitant tax for business years ending on or after April 1, 1956, if the start date of that business year of the corporation is before April 1, 1956, then, only for the corporate municipal inhabitant tax that the corporation is to file and pay for that business year, the phrase "computation period for the tax base of the corporation tax amount" in Article 312, paragraph (4) of the same Act is deemed to be replaced with "period from April 1, 1956 to the last day of the computation period for the tax base of the corporation tax amount for the business year that includes that date", and where the business year of a corporation that includes July 1, 1955 exceeds six months and the due date for filing and payment of the corporation tax levy under Article 321-8, paragraph (1) of the Former Act for that business year is before that date, the provisions then in force continue to govern the corporation tax levy that the corporation is to file and pay. machine translation, not official **第二十四項** 新法第三百四十九条の四第一項に規定する大規模の償却資産の所在する町村が他の大規模の償却資産の所在する町村と昭和三十年一月二日以後において旧町村合併促進法（昭和二十八年法律第二百五十八号）第二条第一項に規定する町村合併（同法第三十六条又は第三十七条において町村合併とみなされる場合を含む。）又は新市町村建設促進法（昭和三十一年法律第百六十四号）第二条第三項に規定する町村合併をした場合において、当該町村合併前の各市町村ごとに新法第三百四十九条の四第一項及び第二項並びに地方税法の一部を改正する法律（昭和三十二年法律第六十号）による改正後の地方税法第三百四十九条の五の規定を適用した場合において当該大規模の償却資産に対して課することができる固定資産税の課税標準となるべき額の合算額（以下本項において「旧課税限度額」という。）が、当該町村合併後の市町村について当該各項の規定を適用した場合においてこれらの大規模の償却資産に対して課することができる固定資産税の課税標準となるべき額をこえることとなるときは、当該町村合併の日以後に到来する固定資産税の賦課期日に係る年度分から三年度分の固定資産税に限り、新法第三百四十九条の四第一項の表の下欄に掲げる金額を旧課税限度額に達することとなるように増額して、当該規定を適用するものとする。この場合における旧課税限度額の計算について必要な事項は、総理府令で定める。 suppl-3301-112/par-24 · https://japanlaw.org/en/local-tax-act/suppl-3301-112/par-24 · https://japanlaw.org/l/325AC0000000226/suppl-3301-112/par-24 Where a town or village in which large-scale depreciable assets prescribed in Article 349-4, paragraph (1) of the New Act are located has, on or after January 2, 1955, undergone a merger of towns and villages prescribed in Article 2, paragraph (1) of the former Town and Village Merger Promotion Act (Act No. 258 of 1953) (including cases deemed to be a merger of towns and villages under Article 36 or Article 37 of that Act), or a merger of towns and villages prescribed in Article 2, paragraph (3) of the New Municipalities Construction Promotion Act (Act No. 164 of 1956), with a town or village in which other large-scale depreciable assets are located, and, where Article 349-4, paragraphs (1) and (2) of the New Act and Article 349-5 of the Local Tax Act as amended by the Act Partially Amending the Local Tax Act (Act No. 60 of 1957) are applied to each municipality before that merger, the aggregate of the amounts that would become the tax base of the fixed assets tax that may be imposed on those large-scale depreciable assets (hereinafter in this paragraph referred to as the "Former Taxation Limit") exceeds the amount that would become the tax base of the fixed assets tax that may be imposed on those large-scale depreciable assets where those paragraphs are applied to the municipality after that merger, then, only for fixed assets tax for three fiscal years beginning with the fiscal year relating to the first assessment date of fixed assets tax occurring on or after the date of that merger, those provisions are to be applied with the amounts set out in the right-hand column of the table in Article 349-4, paragraph (1) of the New Act increased so as to reach the Former Taxation Limit. In this case, matters necessary for calculating the Former Taxation Limit are specified by Prime Minister's Office Order. machine translation, not official **第二十五項** 昭和二十九年以前に建設に着手した水力発電所の用に供する償却資産で昭和三十年度から昭和三十四年度までの間において新たに固定資産税を課されることとなるもののうち、新法第三百四十九条の四第一項の規定の適用を受けることとなるものに対する同法同条第二項の規定の適用については、地方税法の一部を改正する法律（昭和二十九年法律第九十五号）附則第三十三項の規定にかかわらず、新法第三百四十九条の四第二項中「百分の百二十」とあるのは、当該新たに固定資産税を課されることとなつた最初の年度（以下本項及び次項中「最初の年度」という。）にあつては「百分の百八十」と、当該最初の年度の翌年度（以下本項中「第二年度」という。）にあつては「百分の百六十」と、第二年度の翌年度にあつては「百分の百四十」とする。 suppl-3301-112/par-25 · https://japanlaw.org/en/local-tax-act/suppl-3301-112/par-25 · https://japanlaw.org/l/325AC0000000226/suppl-3301-112/par-25 With regard to the application of Article 349-4, paragraph (2) of the New Act to depreciable assets used for hydroelectric power stations whose construction began in 1954 or earlier and on which fixed assets tax is newly to be imposed during the period from fiscal year 1955 through fiscal year 1959 that become subject to Article 349-4, paragraph (1) of the New Act, notwithstanding paragraph (33) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act (Act No. 95 of 1954), the phrase "120/100" in Article 349-4, paragraph (2) of the New Act is deemed to be replaced with "180/100" for the first fiscal year in which fixed assets tax is newly imposed (hereinafter in this paragraph and the following paragraph referred to as the "first fiscal year"), with "160/100" for the fiscal year following that first fiscal year (hereinafter in this paragraph referred to as the "second fiscal year"), and with "140/100" for the fiscal year following the second fiscal year. machine translation, not official **第二十八項** 新法第四百六十五条の規定は、昭和三十一年三月一日以後小売人又は国内消費用として直接消費者に売り渡される製造たばこについて適用するものとし、同日前に係る分については、なお、従前の例による。 suppl-3301-112/par-28 · https://japanlaw.org/en/local-tax-act/suppl-3301-112/par-28 · https://japanlaw.org/l/325AC0000000226/suppl-3301-112/par-28 The provisions of Article 465 of the New Act apply to manufactured tobacco sold to retailers or directly to consumers for domestic consumption on or after March 1, 1956, and for the portion relating to before that date, the provisions then in force continue to govern. machine translation, not official **第三十項** 新法第五十六条第二項、第六十四条、第七十一条の二第一項、第七十二条の四十四第二項、第七十二条の四十五第一項、第七十二条の五十三第一項、第七十二条の七十二第一項、第七十三条の三十二第一項、第七十三条の四十第一項、第七十四条の六第一項、第九十五条第二項、第九十六条第一項、第百六条第一項、第百二十五条第二項、第百二十六条第一項、第百三十八条第一項、第百六十三条第一項、第百七十一条第一項、第百九十六条第一項、第二百四条第一項、第二百四十九条第一項、第二百五十七条第一項、第二百七十七条第二項、第二百八十条第一項、第二百八十九条第一項、第三百二十一条の二第二項、第三百二十一条の十二第二項、第三百二十七条第一項、第三百三十五条第一項、第三百六十八条第二項、第三百六十九条第一項、第三百七十七条第一項、第四百五十五条第一項、第四百六十三条第一項、第四百六十九条第一項、第四百九十七条第二項、第五百四条第一項、第五百十三条第一項、第五百三十四条第二項、第五百三十五条第一項、第五百四十五条第一項、第五百六十五条第二項、第五百六十六条第一項、第五百七十六条第一項、第六百二十八条第二項、第六百二十九条第一項、第六百四十条第一項、第六百八十七条第二項、第六百九十条第一項、第六百九十九条第一項、第七百二十条第二項、第七百二十三条第一項及び第七百三十二条第一項の規定は、この法律の施行後に納付し、納入し、又は徴収する延滞金額又は延滞加算金額について適用する。ただし、当該延滞金額又は延滞加算金額でこの法律の施行前の期間に対応するものについては、なお、従前の例による。 suppl-3301-112/par-30 · https://japanlaw.org/en/local-tax-act/suppl-3301-112/par-30 · https://japanlaw.org/l/325AC0000000226/suppl-3301-112/par-30 Article 56, paragraph (2), Article 64, Article 71-2, paragraph (1), Article 72-44, paragraph (2), Article 72-45, paragraph (1), Article 72-53, paragraph (1), Article 72-72, paragraph (1), Article 73-32, paragraph (1), Article 73-40, paragraph (1), Article 74-6, paragraph (1), Article 95, paragraph (2), Article 96, paragraph (1), Article 106, paragraph (1), Article 125, paragraph (2), Article 126, paragraph (1), Article 138, paragraph (1), Article 163, paragraph (1), Article 171, paragraph (1), Article 196, paragraph (1), Article 204, paragraph (1), Article 249, paragraph (1), Article 257, paragraph (1), Article 277, paragraph (2), Article 280, paragraph (1), Article 289, paragraph (1), Article 321-2, paragraph (2), Article 321-12, paragraph (2), Article 327, paragraph (1), Article 335, paragraph (1), Article 368, paragraph (2), Article 369, paragraph (1), Article 377, paragraph (1), Article 455, paragraph (1), Article 463, paragraph (1), Article 469, paragraph (1), Article 497, paragraph (2), Article 504, paragraph (1), Article 513, paragraph (1), Article 534, paragraph (2), Article 535, paragraph (1), Article 545, paragraph (1), Article 565, paragraph (2), Article 566, paragraph (1), Article 576, paragraph (1), Article 628, paragraph (2), Article 629, paragraph (1), Article 640, paragraph (1), Article 687, paragraph (2), Article 690, paragraph (1), Article 699, paragraph (1), Article 720, paragraph (2), Article 723, paragraph (1), and Article 732, paragraph (1) of the New Act apply to the amount of delinquency charges or the amount of delinquency additional charges paid, remitted or collected after the enforcement of this Act; provided, however, that for such amounts of delinquency charges or delinquency additional charges corresponding to periods before the enforcement of this Act, the provisions then in force continue to govern. machine translation, not official **第三十一項** この法律の施行前に納付又は納入の告知をした延滞金額又は延滞加算金額については、当該告知の日において前項の規定により徴収すべき金額につき当該告知をしたものとみなす。 suppl-3301-112/par-31 · https://japanlaw.org/en/local-tax-act/suppl-3301-112/par-31 · https://japanlaw.org/l/325AC0000000226/suppl-3301-112/par-31 For an amount of delinquency charges or an amount of delinquency additional charges for which notice of payment or remittance was given before the enforcement of this Act, notice is deemed to have been given on the date of that notice for the amount to be collected under the provisions of the preceding paragraph. machine translation, not official --- ## Cites - suppl-3301-112/par-2: 新法第五十二条第二項 → 地方税法 第五十二条第二項 (Article 52, paragraph (2)), art-52/par-2 — https://japanlaw.org/en/local-tax-act/art-52/par-2 · https://japanlaw.org/l/325AC0000000226/art-52/par-2 - suppl-3301-112/par-2: 本項 → 地方税法 附則第二項 (Supplementary Provisions, paragraph (2)), suppl-3301-112/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3301-112/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3301-112/par-2 - suppl-3301-112/par-3: 新法第八条の二から第八条の四まで → 地方税法 第八条の二 (Article 8-2), art-8-2 — https://japanlaw.org/en/local-tax-act/art-8-2 · https://japanlaw.org/l/325AC0000000226/art-8-2 - suppl-3301-112/par-3: 新法第八条の二から第八条の四まで → 地方税法 第八条の三 (Article 8-3), art-8-3 — https://japanlaw.org/en/local-tax-act/art-8-3 · https://japanlaw.org/l/325AC0000000226/art-8-3 - suppl-3301-112/par-3: 新法第八条の二から第八条の四まで → 地方税法 第八条の四 (Article 8-4), art-8-4 — https://japanlaw.org/en/local-tax-act/art-8-4 · https://japanlaw.org/l/325AC0000000226/art-8-4 - suppl-3301-112/par-4: 新法第十八条第一項 → 地方税法 第十八条第一項 (Article 18, paragraph (1)), art-18/par-1 — https://japanlaw.org/en/local-tax-act/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/art-18/par-1 - suppl-3301-112/par-6: 新法第三十三条第三項 → 地方税法 第三十三条第三項 (Article 33, paragraph (3)), art-33/par-3 — https://japanlaw.org/en/local-tax-act/art-33/par-3 · https://japanlaw.org/l/325AC0000000226/art-33/par-3 - suppl-3301-112/par-6: 第三十六条 → 地方税法 第三十六条 (Article 36), art-36 — https://japanlaw.org/en/local-tax-act/art-36 · https://japanlaw.org/l/325AC0000000226/art-36 - suppl-3301-112/par-6: 第四十条第一項 → 地方税法 第四十条第一項 (Article 40, paragraph (1)), art-40/par-1 — https://japanlaw.org/en/local-tax-act/art-40/par-1 · https://japanlaw.org/l/325AC0000000226/art-40/par-1 - suppl-3301-112/par-13: 新法第七十二条の十三第六項 → 地方税法 第七十二条の十三第六項 (Article 72-13, paragraph (6)), art-72-13/par-6 — https://japanlaw.org/en/local-tax-act/art-72-13/par-6 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-6 - suppl-3301-112/par-13: 第七十二条の二十九第一項 → 地方税法 第七十二条の二十九第一項 (Article 72-29, paragraph (1)), art-72-29/par-1 — https://japanlaw.org/en/local-tax-act/art-72-29/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-29/par-1 - suppl-3301-112/par-13: 第三項 → 地方税法 第七十二条の二十九第三項 (Article 72-29, paragraph (3)), art-72-29/par-3 — https://japanlaw.org/en/local-tax-act/art-72-29/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-29/par-3 - suppl-3301-112/par-14: 新法第七十二条の四十八第四項 → 地方税法 第七十二条の四十八第四項 (Article 72-48, paragraph (4)), art-72-48/par-4 — https://japanlaw.org/en/local-tax-act/art-72-48/par-4 · https://japanlaw.org/l/325AC0000000226/art-72-48/par-4 - suppl-3301-112/par-14: 第五項 → 地方税法 第七十二条の四十八第五項 (Article 72-48, paragraph (5)), art-72-48/par-5 — https://japanlaw.org/en/local-tax-act/art-72-48/par-5 · https://japanlaw.org/l/325AC0000000226/art-72-48/par-5 - suppl-3301-112/par-17: 新法第七十四条の二 → 地方税法 第七十四条の二 (Article 74-2), art-74-2 — https://japanlaw.org/en/local-tax-act/art-74-2 · https://japanlaw.org/l/325AC0000000226/art-74-2 - suppl-3301-112/par-19: 附則第二項 → 地方税法 附則第二項 (Supplementary Provisions, paragraph (2)), suppl-3301-112/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3301-112/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3301-112/par-2 - suppl-3301-112/par-19: 新法第三百十二条第四項 → 地方税法 第三百十二条第四項 (Article 312, paragraph (4)), art-312/par-4 — https://japanlaw.org/en/local-tax-act/art-312/par-4 · https://japanlaw.org/l/325AC0000000226/art-312/par-4 - suppl-3301-112/par-19: 同条 → 地方税法 第三百十二条 (Article 312), art-312 — https://japanlaw.org/en/local-tax-act/art-312 · https://japanlaw.org/l/325AC0000000226/art-312 - suppl-3301-112/par-24: 新法第三百四十九条の四第一項 → 地方税法 第三百四十九条の四第一項 (Article 349-4, paragraph (1)), art-349-4/par-1 — https://japanlaw.org/en/local-tax-act/art-349-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-349-4/par-1 - suppl-3301-112/par-24: 第二項 → 地方税法 第三百四十九条の四第二項 (Article 349-4, paragraph (2)), art-349-4/par-2 — https://japanlaw.org/en/local-tax-act/art-349-4/par-2 · https://japanlaw.org/l/325AC0000000226/art-349-4/par-2 - suppl-3301-112/par-24: 地方税法第三百四十九条の五 → 地方税法 第三百四十九条の五 (Article 349-5), art-349-5 — https://japanlaw.org/en/local-tax-act/art-349-5 · https://japanlaw.org/l/325AC0000000226/art-349-5 - suppl-3301-112/par-24: 本項 → 地方税法 附則第二十四項 (Supplementary Provisions, paragraph (24)), suppl-3301-112/par-24 — https://japanlaw.org/en/local-tax-act/suppl-3301-112/par-24 · https://japanlaw.org/l/325AC0000000226/suppl-3301-112/par-24 - suppl-3301-112/par-25: 新法第三百四十九条の四第一項 → 地方税法 第三百四十九条の四第一項 (Article 349-4, paragraph (1)), art-349-4/par-1 — https://japanlaw.org/en/local-tax-act/art-349-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-349-4/par-1 - suppl-3301-112/par-25: 同条第二項 → 地方税法 第三百四十九条の四第二項 (Article 349-4, paragraph (2)), art-349-4/par-2 — https://japanlaw.org/en/local-tax-act/art-349-4/par-2 · https://japanlaw.org/l/325AC0000000226/art-349-4/par-2 - suppl-3301-112/par-25: 本項 → 地方税法 附則第二十五項 (Supplementary Provisions, paragraph (25)), suppl-3301-112/par-25 — https://japanlaw.org/en/local-tax-act/suppl-3301-112/par-25 · https://japanlaw.org/l/325AC0000000226/suppl-3301-112/par-25 - suppl-3301-112/par-28: 新法第四百六十五条 → 地方税法 第四百六十五条 (Article 465), art-465 — https://japanlaw.org/en/local-tax-act/art-465 · https://japanlaw.org/l/325AC0000000226/art-465 - suppl-3301-112/par-30: 新法第五十六条第二項 → 地方税法 第五十六条第二項 (Article 56, paragraph (2)), art-56/par-2 — https://japanlaw.org/en/local-tax-act/art-56/par-2 · https://japanlaw.org/l/325AC0000000226/art-56/par-2 - suppl-3301-112/par-30: 第六十四条 → 地方税法 第六十四条 (Article 64), art-64 — https://japanlaw.org/en/local-tax-act/art-64 · https://japanlaw.org/l/325AC0000000226/art-64 - suppl-3301-112/par-30: 第七十二条の四十四第二項 → 地方税法 第七十二条の四十四第二項 (Article 72-44, paragraph (2)), art-72-44/par-2 — https://japanlaw.org/en/local-tax-act/art-72-44/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-44/par-2 - suppl-3301-112/par-30: 第七十二条の四十五第一項 → 地方税法 第七十二条の四十五第一項 (Article 72-45, paragraph (1)), art-72-45/par-1 — https://japanlaw.org/en/local-tax-act/art-72-45/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-45/par-1 - suppl-3301-112/par-30: 第七十二条の五十三第一項 → 地方税法 第七十二条の五十三第一項 (Article 72-53, paragraph (1)), art-72-53/par-1 — https://japanlaw.org/en/local-tax-act/art-72-53/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-53/par-1 - suppl-3301-112/par-30: 第七十三条の三十二第一項 → 地方税法 第七十三条の三十二第一項 (Article 73-32, paragraph (1)), art-73-32/par-1 — https://japanlaw.org/en/local-tax-act/art-73-32/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-32/par-1 - suppl-3301-112/par-30: 第七十四条の六第一項 → 地方税法 第七十四条の六第一項 (Article 74-6, paragraph (1)), art-74-6/par-1 — https://japanlaw.org/en/local-tax-act/art-74-6/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-6/par-1 - suppl-3301-112/par-30: 第九十五条第二項 → 地方税法 第九十五条第二項 (Article 95, paragraph (2)), art-95/par-2 — https://japanlaw.org/en/local-tax-act/art-95/par-2 · https://japanlaw.org/l/325AC0000000226/art-95/par-2 - suppl-3301-112/par-30: 第九十六条第一項 → 地方税法 第九十六条第一項 (Article 96, paragraph (1)), art-96/par-1 — https://japanlaw.org/en/local-tax-act/art-96/par-1 · https://japanlaw.org/l/325AC0000000226/art-96/par-1 - suppl-3301-112/par-30: 第百七十一条第一項 → 地方税法 第百七十一条第一項 (Article 171, paragraph (1)), art-171/par-1 — https://japanlaw.org/en/local-tax-act/art-171/par-1 · https://japanlaw.org/l/325AC0000000226/art-171/par-1 - suppl-3301-112/par-30: 第百九十六条第一項 → 地方税法 第百九十六条第一項 (Article 196, paragraph (1)), art-196/par-1 — https://japanlaw.org/en/local-tax-act/art-196/par-1 · https://japanlaw.org/l/325AC0000000226/art-196/par-1 - suppl-3301-112/par-30: 第二百七十七条第二項 → 地方税法 第二百七十七条第二項 (Article 277, paragraph (2)), art-277/par-2 — https://japanlaw.org/en/local-tax-act/art-277/par-2 · https://japanlaw.org/l/325AC0000000226/art-277/par-2 - suppl-3301-112/par-30: 第二百八十条第一項 → 地方税法 第二百八十条第一項 (Article 280, paragraph (1)), art-280/par-1 — https://japanlaw.org/en/local-tax-act/art-280/par-1 · https://japanlaw.org/l/325AC0000000226/art-280/par-1 - suppl-3301-112/par-30: 第二百八十九条第一項 → 地方税法 第二百八十九条第一項 (Article 289, paragraph (1)), art-289/par-1 — https://japanlaw.org/en/local-tax-act/art-289/par-1 · https://japanlaw.org/l/325AC0000000226/art-289/par-1 - suppl-3301-112/par-30: 第三百二十一条の二第二項 → 地方税法 第三百二十一条の二第二項 (Article 321-2, paragraph (2)), art-321-2/par-2 — https://japanlaw.org/en/local-tax-act/art-321-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-321-2/par-2 - suppl-3301-112/par-30: 第三百二十一条の十二第二項 → 地方税法 第三百二十一条の十二第二項 (Article 321-12, paragraph (2)), art-321-12/par-2 — https://japanlaw.org/en/local-tax-act/art-321-12/par-2 · https://japanlaw.org/l/325AC0000000226/art-321-12/par-2 - suppl-3301-112/par-30: 第三百二十七条第一項 → 地方税法 第三百二十七条第一項 (Article 327, paragraph (1)), art-327/par-1 — https://japanlaw.org/en/local-tax-act/art-327/par-1 · https://japanlaw.org/l/325AC0000000226/art-327/par-1 - suppl-3301-112/par-30: 第三百六十八条第二項 → 地方税法 第三百六十八条第二項 (Article 368, paragraph (2)), art-368/par-2 — https://japanlaw.org/en/local-tax-act/art-368/par-2 · https://japanlaw.org/l/325AC0000000226/art-368/par-2 - suppl-3301-112/par-30: 第三百六十九条第一項 → 地方税法 第三百六十九条第一項 (Article 369, paragraph (1)), art-369/par-1 — https://japanlaw.org/en/local-tax-act/art-369/par-1 · https://japanlaw.org/l/325AC0000000226/art-369/par-1 - suppl-3301-112/par-30: 第四百六十三条第一項 → 地方税法 第四百六十三条第一項 (Article 463, paragraph (1)), art-463/par-1 — https://japanlaw.org/en/local-tax-act/art-463/par-1 · https://japanlaw.org/l/325AC0000000226/art-463/par-1 - suppl-3301-112/par-30: 第四百六十九条第一項 → 地方税法 第四百六十九条第一項 (Article 469, paragraph (1)), art-469/par-1 — https://japanlaw.org/en/local-tax-act/art-469/par-1 · https://japanlaw.org/l/325AC0000000226/art-469/par-1 - suppl-3301-112/par-30: 第五百三十四条第二項 → 地方税法 第五百三十四条第二項 (Article 534, paragraph (2)), art-534/par-2 — https://japanlaw.org/en/local-tax-act/art-534/par-2 · https://japanlaw.org/l/325AC0000000226/art-534/par-2 - suppl-3301-112/par-30: 第五百三十五条第一項 → 地方税法 第五百三十五条第一項 (Article 535, paragraph (1)), art-535/par-1 — https://japanlaw.org/en/local-tax-act/art-535/par-1 · https://japanlaw.org/l/325AC0000000226/art-535/par-1 - suppl-3301-112/par-30: 第六百二十九条第一項 → 地方税法 第六百二十九条第一項 (Article 629, paragraph (1)), art-629/par-1 — https://japanlaw.org/en/local-tax-act/art-629/par-1 · https://japanlaw.org/l/325AC0000000226/art-629/par-1 - suppl-3301-112/par-30: 第六百八十七条第二項 → 地方税法 第六百八十七条第二項 (Article 687, paragraph (2)), art-687/par-2 — https://japanlaw.org/en/local-tax-act/art-687/par-2 · https://japanlaw.org/l/325AC0000000226/art-687/par-2 - suppl-3301-112/par-30: 第六百九十条第一項 → 地方税法 第六百九十条第一項 (Article 690, paragraph (1)), art-690/par-1 — https://japanlaw.org/en/local-tax-act/art-690/par-1 · https://japanlaw.org/l/325AC0000000226/art-690/par-1 - suppl-3301-112/par-30: 第七百二十条第二項 → 地方税法 第七百二十条第二項 (Article 720, paragraph (2)), art-720/par-2 — https://japanlaw.org/en/local-tax-act/art-720/par-2 · https://japanlaw.org/l/325AC0000000226/art-720/par-2 - suppl-3301-112/par-30: 第七百二十三条第一項 → 地方税法 第七百二十三条第一項 (Article 723, paragraph (1)), art-723/par-1 — https://japanlaw.org/en/local-tax-act/art-723/par-1 · https://japanlaw.org/l/325AC0000000226/art-723/par-1 - suppl-3301-112/par-30: 第七百三十二条第一項 → 地方税法 第七百三十二条第一項 (Article 732, paragraph (1)), art-732/par-1 — https://japanlaw.org/en/local-tax-act/art-732/par-1 · https://japanlaw.org/l/325AC0000000226/art-732/par-1 - suppl-3301-112/par-31: 前項 → 地方税法 附則第三十項 (Supplementary Provisions, paragraph (30)), suppl-3301-112/par-30 — https://japanlaw.org/en/local-tax-act/suppl-3301-112/par-30 · https://japanlaw.org/l/325AC0000000226/suppl-3301-112/par-30 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 地方税法 附則第二項（新法の適用区分） — https://japanlaw.org/en/local-tax-act/suppl-3301-112/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3301-112/par-2 - 地方税法 附則第十九項（市町村民税に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3301-112/par-19 · https://japanlaw.org/l/325AC0000000226/suppl-3301-112/par-19 - 地方税法 附則第二十四項（固定資産税に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3301-112/par-24 · https://japanlaw.org/l/325AC0000000226/suppl-3301-112/par-24 - 地方税法 附則第二十五項 — https://japanlaw.org/en/local-tax-act/suppl-3301-112/par-25 · https://japanlaw.org/l/325AC0000000226/suppl-3301-112/par-25 - 地方税法 附則第三十一項 — https://japanlaw.org/en/local-tax-act/suppl-3301-112/par-31 · https://japanlaw.org/l/325AC0000000226/suppl-3301-112/par-31 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), retrieved 2026-10-27 - Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-271, translated 2026-10-28 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T202151-271, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-228, 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