# 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-3311-81. 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-3311-81` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3311-81 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3311-81 - 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 昭和三一年四月二四日法律第八一号 suppl-3311-81 · https://japanlaw.org/en/local-tax-act/suppl-3311-81 · https://japanlaw.org/l/325AC0000000226/suppl-3311-81 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3311-81/art-1 · https://japanlaw.org/en/local-tax-act/suppl-3311-81/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-3311-81/art-1 **第一項** この法律は、公布の日から施行する。ただし、軽油引取税に関する部分（附則第十一条を除く。）は、昭和三十一年六月一日までの期間内で政令で定める日から施行する。 suppl-3311-81/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3311-81/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3311-81/art-1/par-1 This Act comes into effect on the date of promulgation; provided, however, that the portions relating to light oil delivery tax (excluding Article 11 of the Supplementary Provisions) come into effect on the date specified by Cabinet Order within the period up to June 1, 1956. machine translation, not official ### 第二条（新法の適用区分） — Application of the New Act caption: machine translation, not official suppl-3311-81/art-2 · https://japanlaw.org/en/local-tax-act/suppl-3311-81/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-3311-81/art-2 **第一項** 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、法人の道府県民税及び市町村民税の均等割に関する部分にあつては昭和三十一年四月一日の属する事業年度分から、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道府県民税及び市町村民税の均等割に関する部分にあつては昭和三十一年度分から、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行う事業に対する事業税に関する部分にあつては昭和三十一年三月三十一日までに終了する事業年度から後の分から、自動車税、個人の市町村民税の特別徴収及び固定資産税に関する部分にあつては昭和三十一年度分から適用する。 suppl-3311-81/art-2/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3311-81/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3311-81/art-2/par-1 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: the portions relating to the per capita levy of corporate prefectural inhabitant tax and municipal inhabitant tax apply from the business year that includes April 1, 1956; the portions relating to the per capita levy of prefectural inhabitant tax and municipal inhabitant tax of associations or foundations that are not corporations but have a representative or administrator designated apply from fiscal year 1956; the portions relating to enterprise tax on business conducted by associations or foundations that are not corporations but have a representative or administrator designated apply from the portion for business years after the business years ending on or before March 31, 1956; and the portions relating to automobile tax, special collection of individual municipal inhabitant tax, and fixed assets tax apply from fiscal year 1956. machine translation, not official ### 第三条（過誤納に係る地方団体の徴収金の充当の規定の適用） — Application of Provisions on Appropriation of Local Government Levies Overpaid or Paid by Mistake caption: machine translation, not official suppl-3311-81/art-3 · https://japanlaw.org/en/local-tax-act/suppl-3311-81/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-3311-81/art-3 **第一項** 新法第十七条第二項及び第四十七条第一項の規定は、この法律（附則第一条ただし書に係る部分を除く。以下附則第五条において同じ。）の施行の日前の過納又は誤納に係る地方団体の徴収金についても適用する。 suppl-3311-81/art-3/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3311-81/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3311-81/art-3/par-1 The provisions of Article 17, paragraph (2) and Article 47, paragraph (1) of the New Act also apply to local government levies relating to overpayment or payment by mistake before the date of enforcement of this Act (excluding the portion relating to the proviso to Article 1 of the Supplementary Provisions; the same applies hereinafter in Article 5 of the Supplementary Provisions). machine translation, not official ### 第四条（事業税に関する規定の適用） — Application of Provisions on Enterprise Tax caption: machine translation, not official suppl-3311-81/art-4 · https://japanlaw.org/en/local-tax-act/suppl-3311-81/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-3311-81/art-4 **第一項** 新法第七十二条の十四第六項第三号の規定は、昭和三十一年三月三十一日の属する事業年度分の事業税から適用する。 suppl-3311-81/art-4/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3311-81/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3311-81/art-4/par-1 The provisions of Article 72-14, paragraph (6), item (iii) of the New Act apply from enterprise tax for the business year that includes March 31, 1956. machine translation, not official ### 第五条（遊興飲食税の徴収猶予等に関する規定の適用） — Application of Provisions on Deferral of Collection of Amusement, Eating and Drinking Tax, etc. caption: machine translation, not official suppl-3311-81/art-5 · https://japanlaw.org/en/local-tax-act/suppl-3311-81/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-3311-81/art-5 **第一項** 新法第百二十二条の二及び第百二十二条の三の規定は、この法律の施行の日以後における遊興、飲食及び宿泊並びにその他の利用行為（地方税法第百十三条第一項に規定するその他の利用行為をいう。）に対して課すべき遊興飲食税から適用する。 suppl-3311-81/art-5/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3311-81/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3311-81/art-5/par-1 The provisions of Articles 122-2 and 122-3 of the New Act apply from amusement, eating and drinking tax to be imposed on amusement, eating and drinking, and lodging, and other acts of use (meaning other acts of use prescribed in Article 113, paragraph (1) of the Local Tax Act) on or after the date of enforcement of this Act. machine translation, not official ### 第十条（電気ガス税に関する規定の適用） — Application of Provisions on Electricity and Gas Tax caption: machine translation, not official suppl-3311-81/art-10 · https://japanlaw.org/en/local-tax-act/suppl-3311-81/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-3311-81/art-10 **第一項** 新法第四百八十九条第五項及び第六項の規定は、昭和三十一年四月一日以後において使用する電気又はガスに対して課する電気ガス税から適用する。 suppl-3311-81/art-10/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3311-81/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3311-81/art-10/par-1 The provisions of Article 489, paragraphs (5) and (6) of the New Act apply from electricity and gas tax imposed on electricity or gas used on or after April 1, 1956. machine translation, not official ### 第十一条（軽油引取税に関する規定の適用） — Application of Provisions on Light Oil Delivery Tax caption: machine translation, not official suppl-3311-81/art-11 · https://japanlaw.org/en/local-tax-act/suppl-3311-81/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-3311-81/art-11 **第一項** 新法第七百条の二第一項第二号の規定による元売業者の指定、新法第七百条の十一第一項の規定による軽油引取税の特別徴収義務者の指定、新法第七百条の十二第一項及び第二項の規定による軽油引取税の特別徴収義務者の登録及び証票の交付、新法第七百条の十五第一項及び第二項の規定による免税証の交付並びに新法第七百条の二十五の規定による自治庁職員の質問、検査又は採取は、軽油引取税に関する部分の施行の日前においても行うことができる。この場合においては、新法第七百条の十三第一項第一号及び第二項、第七百条の十八、第七百条の十九第一項及び第三項並びに第七百条の二十六の規定の適用があるものとする。 suppl-3311-81/art-11/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3311-81/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3311-81/art-11/par-1 The designation of primary distributors under Article 700-2, paragraph (1), item (ii) of the New Act, the designation of special collection agents for light oil delivery tax under Article 700-11, paragraph (1) of the New Act, the registration of special collection agents for light oil delivery tax and the issuance of certificates under Article 700-12, paragraphs (1) and (2) of the New Act, the issuance of tax exemption certificates under Article 700-15, paragraphs (1) and (2) of the New Act, and the questioning, inspection or sampling by officials of the Local Autonomy Agency under Article 700-25 of the New Act may be carried out even before the date of enforcement of the portions relating to light oil delivery tax. In this case, the provisions of Article 700-13, paragraph (1), item (i) and paragraph (2), Article 700-18, Article 700-19, paragraphs (1) and (3), and Article 700-26 of the New Act are to apply. machine translation, not official ### 第十二条 suppl-3311-81/art-12 · https://japanlaw.org/en/local-tax-act/suppl-3311-81/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-3311-81/art-12 **第一項** この法律中軽油引取税に関する部分の施行の際、新法第七百条の十一第一項に規定する軽油引取税の特別徴収義務者でない販売業者が一キロリツトル以上の軽油を所持している場合においては、当該販売業者が、当該部分の施行の日に、特約業者から軽油の引取を行つたものとみなし、新法の規定を適用する。 suppl-3311-81/art-12/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3311-81/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3311-81/art-12/par-1 When the portions of this Act relating to light oil delivery tax are enforced, if a seller who is not a special collection agent for light oil delivery tax prescribed in Article 700-11, paragraph (1) of the New Act possesses one kiloliter or more of light oil, the seller is deemed to have taken delivery of light oil from a contracted dealer on the date of enforcement of those portions, and the New Act is applied. machine translation, not official ### 第十三条 suppl-3311-81/art-13 · https://japanlaw.org/en/local-tax-act/suppl-3311-81/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-3311-81/art-13 **第一項** 前条の場合においては、軽油引取税の徴収は、申告納付の方法によるものとし、当該販売業者は、この法律中軽油引取税に関する部分の施行の日から起算して十五日以内に、前条の規定により特約業者から行つた引取とみなされる軽油の所持に係る軽油引取税の課税標準量、税額その他当該道府県の条例で定める事項を記載した申告書を当該販売業者の事務所又は事業所所在地の道府県知事に提出し、及びその申告した税額を当該道府県に納付しなければならない。 suppl-3311-81/art-13/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3311-81/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3311-81/art-13/par-1 In the case referred to in the preceding Article, light oil delivery tax is to be collected by the method of filing and payment, and the seller must, within 15 days from the date of enforcement of the portions of this Act relating to light oil delivery tax, submit to the prefectural governor of the prefecture in which the seller's office or place of business is located a return stating the tax base quantity and tax amount of light oil delivery tax relating to the possession of the light oil that is deemed to have been delivered by a contracted dealer under the provisions of the preceding Article, and other matters specified by the Prefectural Ordinance of that prefecture, and pay the declared tax amount to that prefecture. machine translation, not official **第二項** 道府県知事は、前項の場合における軽油引取税の税額が政令で定める額をこえるときは、政令で定めるところにより、当該販売業者の申請により、当該税額のうち当該政令で定める額をこえる部分について、三月以内の期間を限つて徴収猶予をすることができる。この場合において、必要があると認めるときは、道府県知事は、当該販売業者から担保を徴することができる。 suppl-3311-81/art-13/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3311-81/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3311-81/art-13/par-2 If the amount of light oil delivery tax in the case referred to in the preceding paragraph exceeds the amount specified by Cabinet Order, the prefectural governor may, as provided by Cabinet Order, upon application by the seller, grant a deferral of collection, for a period not exceeding three months, for the portion of that tax amount exceeding the amount specified by Cabinet Order. In this case, if the prefectural governor finds it necessary, the governor may take security from the seller. machine translation, not official **第三項** 新法第十六条の三第三項から第六項まで及び第十六条の四第二項から第五項までの規定は、前項の規定によつて徴収猶予を受けた納税者が担保を提供する場合及びその徴収猶予を受けた地方団体の徴収金を期限内に納付しない場合について準用する。この場合において、同法第十六条の三第三項中「前二項」とあるのは「地方税法の一部を改正する法律（昭和三十一年法律第八十一号）附則第十三条第二項」と、同条第六項中「第一項及び第二項」とあるのは「地方税法の一部を改正する法律附則第十三条第二項」と、同法第十六条の四第二項中「第十六条の二の規定によつて徴収猶予を受けた者がその徴収猶予を受けた地方団体の徴収金を期限内に納付せず、若しくは納入しない場合又は前項の規定によつて徴収する場合」とあるのは「地方税法の一部を改正する法律附則第十三条第二項の規定によつて徴収猶予を受けた者がその徴収猶予を受けた地方団体の徴収金を期限内に納付しない場合」と、同条第四項及び第五項中「第十六条の二」とあるのは「地方税法の一部を改正する法律附則第十三条第二項」と読み替えるものとする。 suppl-3311-81/art-13/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3311-81/art-13/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3311-81/art-13/par-3 The provisions of Article 16-3, paragraphs (3) through (6) and Article 16-4, paragraphs (2) through (5) of the New Act apply mutatis mutandis where a taxpayer who has been granted a deferral of collection under the provisions of the preceding paragraph provides security, and where that taxpayer does not pay by the due date for payment the local government levies for which the deferral of collection was granted. In this case, the phrase "the preceding two paragraphs" in Article 16-3, paragraph (3) of the same Act is deemed to be replaced with "Article 13, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act (Act No. 81 of 1956)", the phrase "paragraphs (1) and (2)" in paragraph (6) of that Article is deemed to be replaced with "Article 13, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act", the phrase "where a person who has been granted a deferral of collection under the provisions of Article 16-2 does not pay or remit by the due date for payment the local government levies for which the deferral of collection was granted, or where collection is made under the provisions of the preceding paragraph" in Article 16-4, paragraph (2) of the same Act is deemed to be replaced with "where a person who has been granted a deferral of collection under the provisions of Article 13, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act does not pay by the due date for payment the local government levies for which the deferral of collection was granted", and the phrase "Article 16-2" in paragraphs (4) and (5) of that Article is deemed to be replaced with "Article 13, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act". machine translation, not official **第四項** 道府県知事は、第二項の規定によつて徴収猶予をした場合においては、その徴収猶予をした税額に係る延滞金及び延滞加算金中当該徴収猶予をした期間内に対応する部分の金額を免除するものとする。 suppl-3311-81/art-13/par-4 · https://japanlaw.org/en/local-tax-act/suppl-3311-81/art-13/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3311-81/art-13/par-4 Where the prefectural governor has granted a deferral of collection under the provisions of paragraph (2), the governor is to exempt the portion, corresponding to the period for which the deferral of collection was granted, of the delinquency charges and delinquency additional charges relating to the tax amount for which collection was deferred. machine translation, not official ### 第十四条（改正前の地方税法の規定に基いて課し、又は課すべきであつた地方税の取扱） — Treatment of Local Tax Imposed, or That Should Have Been Imposed, Under the Provisions of the Local Tax Act Before Amendment caption: machine translation, not official suppl-3311-81/art-14 · https://japanlaw.org/en/local-tax-act/suppl-3311-81/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-3311-81/art-14 **第一項** 改正前の地方税法の規定に基いて課し、又は課すべきであつた地方税については、なお、従前の例による。 suppl-3311-81/art-14/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3311-81/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3311-81/art-14/par-1 For local tax imposed, or that should have been imposed, under the provisions of the Local Tax Act before amendment, the provisions then in force continue to govern. machine translation, not official ### 第十五条（政令への委任） — Delegation to Cabinet Order caption: machine translation, not official suppl-3311-81/art-15 · https://japanlaw.org/en/local-tax-act/suppl-3311-81/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-3311-81/art-15 **第一項** 前十三条に定めるもののほか、この法律の施行に関し必要な経過措置は、政令で定める。 suppl-3311-81/art-15/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3311-81/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3311-81/art-15/par-1 In addition to what is provided in the preceding 13 Articles, necessary Transitional Measures concerning the enforcement of this Act are specified by Cabinet Order. machine translation, not official ### 第二十条（外航船舶による運送業に対する法人の事業税の特例の適用） — Application of Special Provisions on Corporate Enterprise Tax for Transport Business by Ocean-Going Vessels caption: machine translation, not official suppl-3311-81/art-20 · https://japanlaw.org/en/local-tax-act/suppl-3311-81/art-20 · https://japanlaw.org/l/325AC0000000226/suppl-3311-81/art-20 **第一項** 前条の規定による改正後の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）附則第十一項の規定は、昭和二十九年四月一日の属する事業年度以降の事業年度分の事業税から適用する。 suppl-3311-81/art-20/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3311-81/art-20/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3311-81/art-20/par-1 The provisions of paragraph (11) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act (Act No. 95 of 1954), as amended by the provisions of the preceding Article, apply from enterprise tax for business years beginning with the business year that includes April 1, 1954. machine translation, not official --- ## Cites - suppl-3311-81/art-1/par-1: 附則第十一条 → 地方税法 附則第十一条 (Supplementary Provisions, Article 11), suppl-3311-81/art-11 — https://japanlaw.org/en/local-tax-act/suppl-3311-81/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-3311-81/art-11 - suppl-3311-81/art-3/par-1: 第四十七条第一項 → 地方税法 第四十七条第一項 (Article 47, paragraph (1)), art-47/par-1 — https://japanlaw.org/en/local-tax-act/art-47/par-1 · https://japanlaw.org/l/325AC0000000226/art-47/par-1 - suppl-3311-81/art-3/par-1: 附則第一条 → 地方税法 附則第一条 (Supplementary Provisions, Article 1), suppl-3311-81/art-1 — https://japanlaw.org/en/local-tax-act/suppl-3311-81/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-3311-81/art-1 - suppl-3311-81/art-3/par-1: 附則第五条 → 地方税法 附則第五条 (Supplementary Provisions, Article 5), suppl-3311-81/art-5 — https://japanlaw.org/en/local-tax-act/suppl-3311-81/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-3311-81/art-5 - suppl-3311-81/art-13/par-1: 前条 → 地方税法 附則第十二条 (Supplementary Provisions, Article 12), suppl-3311-81/art-12 — https://japanlaw.org/en/local-tax-act/suppl-3311-81/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-3311-81/art-12 - suppl-3311-81/art-13/par-2: 前項 → 地方税法 附則第十三条第一項 (Supplementary Provisions, Article 13, paragraph (1)), suppl-3311-81/art-13/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3311-81/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3311-81/art-13/par-1 - suppl-3311-81/art-13/par-3: 新法第十六条の三第三項から第六項まで → 地方税法 第十六条の三第三項 (Article 16-3, paragraph (3)), art-16-3/par-3 — https://japanlaw.org/en/local-tax-act/art-16-3/par-3 · https://japanlaw.org/l/325AC0000000226/art-16-3/par-3 - suppl-3311-81/art-13/par-3: 新法第十六条の三第三項から第六項まで → 地方税法 第十六条の三第四項 (Article 16-3, paragraph (4)), art-16-3/par-4 — https://japanlaw.org/en/local-tax-act/art-16-3/par-4 · https://japanlaw.org/l/325AC0000000226/art-16-3/par-4 - suppl-3311-81/art-13/par-3: 新法第十六条の三第三項から第六項まで → 地方税法 第十六条の三第五項 (Article 16-3, paragraph (5)), art-16-3/par-5 — https://japanlaw.org/en/local-tax-act/art-16-3/par-5 · https://japanlaw.org/l/325AC0000000226/art-16-3/par-5 - suppl-3311-81/art-13/par-3: 新法第十六条の三第三項から第六項まで → 地方税法 第十六条の三第六項 (Article 16-3, paragraph (6)), art-16-3/par-6 — https://japanlaw.org/en/local-tax-act/art-16-3/par-6 · https://japanlaw.org/l/325AC0000000226/art-16-3/par-6 - suppl-3311-81/art-13/par-3: 第十六条の四第二項から第五項まで → 地方税法 第十六条の四第二項 (Article 16-4, paragraph (2)), art-16-4/par-2 — https://japanlaw.org/en/local-tax-act/art-16-4/par-2 · https://japanlaw.org/l/325AC0000000226/art-16-4/par-2 - suppl-3311-81/art-13/par-3: 第十六条の四第二項から第五項まで → 地方税法 第十六条の四第三項 (Article 16-4, paragraph (3)), art-16-4/par-3 — https://japanlaw.org/en/local-tax-act/art-16-4/par-3 · https://japanlaw.org/l/325AC0000000226/art-16-4/par-3 - suppl-3311-81/art-13/par-3: 第十六条の四第二項から第五項まで → 地方税法 第十六条の四第四項 (Article 16-4, paragraph (4)), art-16-4/par-4 — https://japanlaw.org/en/local-tax-act/art-16-4/par-4 · https://japanlaw.org/l/325AC0000000226/art-16-4/par-4 - suppl-3311-81/art-13/par-3: 第十六条の四第二項から第五項まで → 地方税法 第十六条の四第五項 (Article 16-4, paragraph (5)), art-16-4/par-5 — https://japanlaw.org/en/local-tax-act/art-16-4/par-5 · https://japanlaw.org/l/325AC0000000226/art-16-4/par-5 - suppl-3311-81/art-13/par-3: 前項 → 地方税法 附則第十三条第二項 (Supplementary Provisions, Article 13, paragraph (2)), suppl-3311-81/art-13/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3311-81/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3311-81/art-13/par-2 - suppl-3311-81/art-13/par-3: 前二項 → 地方税法 第十六条の三第一項 (Article 16-3, paragraph (1)), art-16-3/par-1 — https://japanlaw.org/en/local-tax-act/art-16-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-16-3/par-1 - suppl-3311-81/art-13/par-3: 前二項 → 地方税法 第十六条の三第二項 (Article 16-3, paragraph (2)), art-16-3/par-2 — https://japanlaw.org/en/local-tax-act/art-16-3/par-2 · https://japanlaw.org/l/325AC0000000226/art-16-3/par-2 - suppl-3311-81/art-13/par-3: 第十六条の二 → 地方税法 第十六条の二 (Article 16-2), art-16-2 — https://japanlaw.org/en/local-tax-act/art-16-2 · https://japanlaw.org/l/325AC0000000226/art-16-2 - suppl-3311-81/art-13/par-3: 前項 → 地方税法 第十六条の四第一項 (Article 16-4, paragraph (1)), art-16-4/par-1 — https://japanlaw.org/en/local-tax-act/art-16-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-16-4/par-1 - suppl-3311-81/art-13/par-4: 第二項 → 地方税法 附則第十三条第二項 (Supplementary Provisions, Article 13, paragraph (2)), suppl-3311-81/art-13/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3311-81/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3311-81/art-13/par-2 ## Cited by 6 provisions cite this one. No official source publishes this direction. - 地方税法 附則第一条第一項（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-3311-81/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3311-81/art-1/par-1 - 地方税法 附則第三条第一項（過誤納に係る地方団体の徴収金の充当の規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3311-81/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3311-81/art-3/par-1 - 地方税法 附則第十三条第一項 — https://japanlaw.org/en/local-tax-act/suppl-3311-81/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3311-81/art-13/par-1 - 地方税法 附則第十三条第二項 — https://japanlaw.org/en/local-tax-act/suppl-3311-81/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3311-81/art-13/par-2 - 地方税法 附則第十三条第三項 — https://japanlaw.org/en/local-tax-act/suppl-3311-81/art-13/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3311-81/art-13/par-3 - 地方税法 附則第十三条第四項 — https://japanlaw.org/en/local-tax-act/suppl-3311-81/art-13/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3311-81/art-13/par-4 --- ## 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-20261027T202151-236, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-271, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-003, 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