# 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-3361-74. 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-3361-74` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3361-74 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3361-74 - 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 昭和三六年四月三〇日法律第七四号 suppl-3361-74 · https://japanlaw.org/en/local-tax-act/suppl-3361-74 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3361-74/art-1 · https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-1 **第一項** この法律は、公布の日の翌日から施行する。ただし、遊興飲食税に関する改正規定及び附則第二十六条の規定は昭和三十六年五月一日から、第七十二条の五第一項第四号の改正規定中非出資組合である輸出組合、輸入組合及び輸出入組合に関する部分、第七十二条の二十二第四項第六号の改正規定並びに附則第二十二条の規定は輸出入取引法の一部を改正する法律（昭和三十六年法律第百九十七号）の施行の日から施行する。 suppl-3361-74/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-1/par-1 This Act comes into effect as of the day following the date of promulgation; provided, however, that the provisions amending the provisions concerning amusement, eating and drinking tax and the provisions of Article 26 of the Supplementary Provisions come into effect as of May 1, 1961, and the part of the provisions amending Article 72-5, paragraph (1), item (iv) that relates to exporters' associations, importers' associations and exporters' and importers' associations that are associations without capital contributions, the provisions amending Article 72-22, paragraph (4), item (vi), and the provisions of Article 22 of the Supplementary Provisions come into effect as of the date of enforcement of the Act Partially Amending the Export and Import Transaction Act (Act No. 197 of 1961). machine translation, not official ### 第二条（第二次納税義務に関する規定の適用） — Application of Provisions on Secondary Tax Liability caption: machine translation, not official suppl-3361-74/art-2 · https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/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。）第十一条の五の規定は、昭和三十七年度分以後の道府県民税及び市町村民税の所得割で滞納となつたものに係る地方団体の徴収金について適用し、昭和三十六年度分までの道府県民税及び市町村民税の所得割に係る地方団体の徴収金に関する第二次納税義務については、なお従前の例による。 suppl-3361-74/art-2/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-2/par-1 The provisions of Article 11-5 of the Local Tax Act as amended by this Act (hereinafter referred to as the "New Act") apply to local government levies relating to the income levy of prefectural inhabitant tax and municipal inhabitant tax for fiscal year 1962 and after that have become delinquent, and the provisions then in force continue to govern secondary tax liability concerning local government levies relating to the income levy of prefectural inhabitant tax and municipal inhabitant tax through fiscal year 1961. machine translation, not official ### 第三条（法定納期限等に関する規定の適用） — Application of Provisions on Statutory Payment Due Date, etc. caption: machine translation, not official suppl-3361-74/art-3 · https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-3 **第一項** 新法第十四条の九第二項第三号イの規定は、昭和三十七年度分以後の道府県民税及び市町村民税について適用し、昭和三十六年度分までの道府県民税及び市町村民税については、なお従前の例による。 suppl-3361-74/art-3/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-3/par-1 The provisions of Article 14-9, paragraph (2), item (iii), (a) of the New Act apply to prefectural inhabitant tax and municipal inhabitant tax for fiscal year 1962 and after, and the provisions then in force continue to govern prefectural inhabitant tax and municipal inhabitant tax through fiscal year 1961. machine translation, not official ### 第四条（道府県民税に関する規定の適用） — Application of Provisions on Prefectural Inhabitant Tax caption: machine translation, not official suppl-3361-74/art-4 · https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-4 **第一項** 新法中個人の道府県民税に関する規定（新法第四十七条及び第四十八条の規定を除く。）は、昭和三十七年度分の個人の道府県民税から適用し、昭和三十六年度分までの個人の道府県民税については、なお従前の例による。 suppl-3361-74/art-4/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-4/par-1 The provisions of the New Act concerning individual prefectural inhabitant tax (excluding Articles 47 and 48 of the New Act) apply from individual prefectural inhabitant tax for fiscal year 1962, and the provisions then in force continue to govern individual prefectural inhabitant tax through fiscal year 1961. machine translation, not official ### 第七条 suppl-3361-74/art-7 · https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-7 **第一項** この法律の施行の日において、この法律による改正前の地方税法（以下「旧法」という。）第四十八条第一項ただし書の規定により道府県の徴税吏員が滞納処分を続行している個人の道府県民税及び市町村民税に係る地方団体の徴収金については、同日において、新法第四十八条第二項の規定により市町村の徴税吏員から徴収の引継ぎを受けたものとみなす。 suppl-3361-74/art-7/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-7/par-1 With respect to local government levies relating to individual prefectural inhabitant tax and municipal inhabitant tax for which a prefectural tax collection official is continuing delinquent tax collection procedures on the date of enforcement of this Act under the proviso to Article 48, paragraph (1) of the Local Tax Act prior to amendment by this Act (hereinafter referred to as the "Former Act"), those levies are deemed, on that date, to be levies for which collection has been taken over from the municipal tax collection official under Article 48, paragraph (2) of the New Act. machine translation, not official ### 第八条 suppl-3361-74/art-8 · https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-8 **第一項** 新法第二十四条第二項及び第三項並びに第二十五条の規定は、この法律の施行の日の属する事業年度分の法人の道府県民税から適用し、同日の属する事業年度の直前の事業年度までの各事業年度分の法人の道府県民税については、なお従前の例による。 suppl-3361-74/art-8/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-8/par-1 The provisions of Article 24, paragraphs (2) and (3) and Article 25 of the New Act apply from corporate prefectural inhabitant tax for the business year that includes the date of enforcement of this Act, and the provisions then in force continue to govern corporate prefectural inhabitant tax for each business year through the business year immediately preceding the business year that includes that date. machine translation, not official ### 第十一条 suppl-3361-74/art-11 · https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-11 **第一項** 新法第五十三条第一項及び第五項の規定は、この法律の施行の日以後に新法第五十三条第一項の申告期限の到来する事業年度分の法人の道府県民税から適用し、同日前に同法同条同項の申告期限の到来した事業年度分の法人の道府県民税については、なお従前の例による。 suppl-3361-74/art-11/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-11/par-1 The provisions of Article 53, paragraphs (1) and (5) of the New Act apply from corporate prefectural inhabitant tax for business years for which the return due date under Article 53, paragraph (1) of the New Act arrives on or after the date of enforcement of this Act, and the provisions then in force continue to govern corporate prefectural inhabitant tax for business years for which the return due date under Article 53, paragraph (1) of the New Act arrived before that date. machine translation, not official ### 第十二条 suppl-3361-74/art-12 · https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-12 **第一項** 新法第五十六条第二項及び第六十四条の規定は、この法律の施行の日以後において徴収する延滞金額の計算について適用する。ただし、同日前の期間に対応する延滞金額の計算については、なお従前の例による。 suppl-3361-74/art-12/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-12/par-1 The provisions of Article 56, paragraph (2) and Article 64 of the New Act apply to the calculation of the amount of delinquency charge collected on or after the date of enforcement of this Act; provided, however, that the provisions then in force continue to govern the calculation of the amount of delinquency charge corresponding to a period before that date. machine translation, not official ### 第十三条（事業税に関する規定の適用） — Application of Provisions on Enterprise Tax caption: machine translation, not official suppl-3361-74/art-13 · https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-13 **第一項** 新法第七十二条の五十の規定は、昭和三十六年度分の個人の事業税から適用し、昭和三十五年度分までの個人の事業税については、なお従前の例による。 suppl-3361-74/art-13/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-13/par-1 The provisions of Article 72-50 of the New Act apply from individual enterprise tax for fiscal year 1961, and the provisions then in force continue to govern individual enterprise tax through fiscal year 1960. machine translation, not official **第二項** 前項に定めるもののほか、新法中個人の事業税に関する規定は、昭和三十七年度分の個人の事業税から適用し、昭和三十六年度分までの個人の事業税については、なお従前の例による。 suppl-3361-74/art-13/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-13/par-2 In addition to what is provided for in the preceding paragraph, the provisions of the New Act concerning individual enterprise tax apply from individual enterprise tax for fiscal year 1962, and the provisions then in force continue to govern individual enterprise tax through fiscal year 1961. machine translation, not official ### 第十四条 suppl-3361-74/art-14 · https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-14 **第一項** 新法第七十二条の十七第四項の規定中同法同条第六項の損失の金額の繰越控除に関する部分は、昭和三十六年一月一日以後に発生した同法同条第五項の災害又は盗難による損失の金額から適用する。 suppl-3361-74/art-14/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-14/par-1 Of the provisions of Article 72-17, paragraph (4) of the New Act, the part concerning carry-forward deduction of the amount of loss under Article 72-17, paragraph (6) of the New Act applies from the amount of loss caused by a disaster or theft prescribed in Article 72-17, paragraph (5) of the New Act that occurred on or after January 1, 1961. machine translation, not official ### 第十五条 suppl-3361-74/art-15 · https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-15 **第一項** 昭和三十六年度分以前の個人の事業税の事業の所得の計算上旧法第七十二条の十七第三項又は第四項の規定の適用を受けていた個人で、なおこれらの規定によりその所得から控除することができる額があるものの、昭和三十七年度分以後の個人の事業税の事業の所得の計算について新法第七十二条の十七第三項又は第四項の規定を適用する場合においては、その損失の生じた年に新法第七十二条の五十五の規定による申告をし、かつ、その後の年分から昭和三十六年分以前の年分までの申告につき連続して当該申告をしていたものとみなす。 suppl-3361-74/art-15/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-15/par-1 In the case where, for an individual who was subject to Article 72-17, paragraph (3) or (4) of the Former Act in calculating business income for individual enterprise tax for fiscal year 1961 or before and who still has an amount deductible from income under those provisions, Article 72-17, paragraph (3) or (4) of the New Act is applied in calculating business income for individual enterprise tax for fiscal year 1962 and after, the individual is deemed to have filed a return under Article 72-55 of the New Act in the year in which the loss arose and to have continuously filed that return for each year from the following year through 1961 or before. machine translation, not official ### 第十六条 suppl-3361-74/art-16 · https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-16 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-16 **第一項** 新法第七十二条の五第一項第四号（非出資組合である輸出組合、輸入組合及び輸出入組合に関する部分を除く。）、第七十二条の二十二第四項第五号及び第八号、第七十二条の二十六第三項及び第五項並びに第七十二条の四十八第二項及び第五項の規定は、昭和三十六年四月一日以後に開始する事業年度分の法人の事業税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の事業税（清算中の事業年度に係る法人の事業税及び残余財産の一部の分配により納付すべき法人の事業税を含む。以下本条及び次条において同じ。）から適用し、同日前に開始した事業年度分の法人の事業税及び同日前の解散又は合併による清算所得に対する法人の事業税については、なお従前の例による。 suppl-3361-74/art-16/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-16/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-16/par-1 The provisions of Article 72-5, paragraph (1), item (iv) of the New Act (excluding the part relating to exporters' associations, importers' associations and exporters' and importers' associations that are associations without capital contributions), Article 72-22, paragraph (4), items (v) and (viii), Article 72-26, paragraphs (3) and (5), and Article 72-48, paragraphs (2) and (5) of the New Act apply from corporate enterprise tax for business years beginning on or after April 1, 1961 and corporate enterprise tax on liquidation income from dissolution or merger on or after that date (including corporate enterprise tax for business years during liquidation and corporate enterprise tax to be paid upon the distribution of part of residual assets; the same applies in this Article and the following Article), and the provisions then in force continue to govern corporate enterprise tax for business years that began before that date and corporate enterprise tax on liquidation income from dissolution or merger before that date. machine translation, not official ### 第十七条 suppl-3361-74/art-17 · https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-17 **第一項** 旧法第七十二条の四第一項第五号、第七十二条の五第一項第四号中船主相互保険組合に関する部分並びに第七十二条の十八第二項及び第七十二条の四十一第一項の規定は、この法律の施行の日の属する事業年度の直前の事業年度までの各事業年度分の法人の事業税及び同日前の解散又は合併による清算所得に対する法人の事業税については、なお効力を有するものとする。 suppl-3361-74/art-17/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-17/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-17/par-1 The provisions of Article 72-4, paragraph (1), item (v), Article 72-5, paragraph (1), item (iv) (the part concerning shipowners' mutual insurance associations), Article 72-18, paragraph (2) and Article 72-41, paragraph (1) of the Former Act remain in effect with respect to corporate enterprise tax for each business year through the business year immediately preceding the business year that includes the date of enforcement of this Act and corporate enterprise tax on liquidation income from dissolution or merger before that date. machine translation, not official ### 第十八条 suppl-3361-74/art-18 · https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-18 **第一項** 新法第七十二条の四十四第三項の規定は、この法律の施行の日以後において徴収する延滞金額の計算について適用する。ただし、同日前の期間に対応する延滞金額の計算については、なお従前の例による。 suppl-3361-74/art-18/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-18/par-1 The provisions of Article 72-44, paragraph (3) of the New Act apply to the calculation of the amount of delinquency charge collected on or after the date of enforcement of this Act; provided, however, that the provisions then in force continue to govern the calculation of the amount of delinquency charge corresponding to a period before that date. machine translation, not official ### 第十九条 suppl-3361-74/art-19 · https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-19 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-19 **第一項** 新法第七十二条の四十六の規定は、この法律の施行の日以後において同法同条第四項の通知をする過少申告加算金額又は不申告加算金額から適用し、同日前までに当該通知をしたものについては、なお従前の例による。 suppl-3361-74/art-19/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-19/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-19/par-1 The provisions of Article 72-46 of the New Act apply from the amount of additional charge for understatement or amount of additional charge for failure to file for which notice under Article 72-46, paragraph (4) of the New Act is given on or after the date of enforcement of this Act, and the provisions then in force continue to govern those for which that notice was given before that date. machine translation, not official ### 第二十条 suppl-3361-74/art-20 · https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-20 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-20 **第一項** 新法第七十二条の四十七第三項の規定は、この法律の施行の日以後において同法同条第四項の通知をする重加算金額から適用し、同日前までに当該通知をしたものについては、なお従前の例による。 suppl-3361-74/art-20/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-20/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-20/par-1 The provisions of Article 72-47, paragraph (3) of the New Act apply from the amount of substantial additional charge for which notice under Article 72-47, paragraph (4) of the New Act is given on or after the date of enforcement of this Act, and the provisions then in force continue to govern those for which that notice was given before that date. machine translation, not official ### 第二十一条 suppl-3361-74/art-21 · https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-21 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-21 **第一項** 旧法第七十二条の十八第二項の規定の適用を受けた法人については、当該法人のこの法律の施行の日の属する事業年度の開始の日から三年以内に開始する各事業年度における配当、賞与その他の剰余金の処分により支出した金額が当該事業年度の所得の金額として政令で定める金額をこえる場合には、そのこえる金額のうち同法同条同項の規定により課税標準である所得とされなかつた金額からなる部分の金額として政令で定める金額は、当該剰余金の処分に係る事業年度の所得の計算上益金に算入する。 suppl-3361-74/art-21/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-21/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-21/par-1 With respect to a corporation to which Article 72-18, paragraph (2) of the Former Act applied, where the amount expended by the disposition of surplus, such as dividends and bonuses, in each business year beginning within three years from the beginning of the business year of the corporation that includes the date of enforcement of this Act exceeds the amount specified by Cabinet Order as the amount of income for that business year, the amount specified by Cabinet Order as the part of the excess consisting of amounts that were not treated as income constituting the tax base under Article 72-18, paragraph (2) of the Former Act is to be included in gross profits in calculating the income for the business year relating to that disposition of surplus. machine translation, not official ### 第二十二条 suppl-3361-74/art-22 · https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-22 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-22 **第一項** 輸出入取引法の一部を改正する法律の施行の際現に存する非出資組合である輸出組合、輸入組合及び輸出入組合（以下本条において「非出資輸出組合等」という。）に対する新法第七十二条の五第一項第四号の規定は、輸出入取引法の一部を改正する法律の施行の日以後に開始する事業年度分の法人の事業税から適用し、同日前に終了した事業年度分の法人の事業税については、なお従前の例による。この場合において、当該法律の施行の日が当該非出資輸出組合等の事業年度の中途であるときは、当該非出資輸出組合等の事業年度は、当該法律の施行の日の前日に終了し、これに続く事業年度は、当該法律の施行の日から開始するものとする。 suppl-3361-74/art-22/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-22/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-22/par-1 With respect to exporters' associations, importers' associations and exporters' and importers' associations that are associations without capital contributions and that exist at the time of enforcement of the Act Partially Amending the Export and Import Transaction Act (hereinafter in this Article referred to as "exporters' associations without capital contributions, etc."), the provisions of Article 72-5, paragraph (1), item (iv) of the New Act apply from corporate enterprise tax for business years beginning on or after the date of enforcement of the Act Partially Amending the Export and Import Transaction Act, and the provisions then in force continue to govern corporate enterprise tax for business years that ended before that date. In this case, where the date of enforcement of the Act Partially Amending the Export and Import Transaction Act falls in the middle of a business year of exporters' associations without capital contributions, etc., that business year ends on the day before the date of enforcement of the Act Partially Amending the Export and Import Transaction Act, and the business year following it begins on the date of enforcement of that Act. machine translation, not official ### 第二十三条（不動産取得税に関する規定の適用） — Application of Provisions on Real Property Acquisition Tax caption: machine translation, not official suppl-3361-74/art-23 · https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-23 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-23 **第一項** 新法第七十三条の二第七項（同法第七十三条の二十七第二項、第七十三条の二十七の二第五項及び第七十三条の二十八第二項において準用する場合を含む。）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係る還付加算金の計算について適用する。 suppl-3361-74/art-23/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-23/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-23/par-1 The provisions of Article 73-2, paragraph (7) of the New Act (including as applied mutatis mutandis under Article 73-27, paragraph (2), Article 73-27-2, paragraph (5) and Article 73-28, paragraph (2) of the New Act) apply to the calculation of interest on refund relating to amounts to be refunded or appropriated on or after the date of enforcement of this Act. machine translation, not official ### 第二十四条 suppl-3361-74/art-24 · https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-24 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-24 **第一項** 新法第七十三条の二十四第一項の規定は、この法律の施行の日以後において土地を取得した場合について適用し、同日前において土地を取得した場合については、なお従前の例による。 suppl-3361-74/art-24/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-24/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-24/par-1 The provisions of Article 73-24, paragraph (1) of the New Act apply to the case where land is acquired on or after the date of enforcement of this Act, and the provisions then in force continue to govern the case where land was acquired before that date. machine translation, not official ### 第二十五条 suppl-3361-74/art-25 · https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-25 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-25 **第一項** 新法第七十三条の二十七の二の規定は、この法律の施行の日以後においてなされる新法第七十三条の二十七の二の譲渡担保権者による同法同条の譲渡担保財産の取得について適用する。 suppl-3361-74/art-25/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-25/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-25/par-1 The provisions of Article 73-27-2 of the New Act apply to the acquisition, made on or after the date of enforcement of this Act, by a holder of a security interest by transfer under Article 73-27-2 of the New Act of the property transferred as security referred to in Article 73-27-2 of the New Act. machine translation, not official ### 第二十七条（自動車税に関する規定の適用） — Application of Provisions on Automobile Tax caption: machine translation, not official suppl-3361-74/art-27 · https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-27 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-27 **第一項** 新法中自動車税に関する規定は、昭和三十六年度分の自動車税から適用し、昭和三十五年度分までの自動車税については、なお従前の例による。 suppl-3361-74/art-27/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-27/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-27/par-1 The provisions of the New Act concerning automobile tax apply from automobile tax for fiscal year 1961, and the provisions then in force continue to govern automobile tax through fiscal year 1960. machine translation, not official ### 第二十八条（市町村民税に関する規定の適用） — Application of Provisions on Municipal Inhabitant Tax caption: machine translation, not official suppl-3361-74/art-28 · https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-28 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-28 **第一項** 新法第二百九十二条第一項第八号及び第九号、第二百九十五条第一項第三号、第二項及び第三項、第三百十一条、第三百二十一条の二第一項、第三百二十一条の四第六項及び第七項、第三百二十一条の五第一項並びに第三百二十一条の六第一項の規定は昭和三十六年度分の個人の市町村民税から、個人の市町村民税に係るその他の新法の規定は昭和三十七年度分の個人の市町村民税から適用する。 suppl-3361-74/art-28/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-28/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-28/par-1 The provisions of Article 292, paragraph (1), items (viii) and (ix), Article 295, paragraph (1), item (iii) and paragraphs (2) and (3), Article 311, Article 321-2, paragraph (1), Article 321-4, paragraphs (6) and (7), Article 321-5, paragraph (1) and Article 321-6, paragraph (1) of the New Act apply from individual municipal inhabitant tax for fiscal year 1961, and the provisions of the New Act relating to individual municipal inhabitant tax other than those apply from individual municipal inhabitant tax for fiscal year 1962. machine translation, not official ### 第三十三条 suppl-3361-74/art-33 · https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-33 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-33 **第一項** 新法第二百九十四条第二項及び第三項並びに第二百九十六条の規定は、この法律の施行の日の属する事業年度分の法人の市町村民税から適用し、同日の属する事業年度の直前の事業年度までの各事業年度分の法人の市町村民税については、なお従前の例による。 suppl-3361-74/art-33/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-33/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-33/par-1 The provisions of Article 294, paragraphs (2) and (3) and Article 296 of the New Act apply from corporate municipal inhabitant tax for the business year that includes the date of enforcement of this Act, and the provisions then in force continue to govern corporate municipal inhabitant tax for each business year through the business year immediately preceding the business year that includes that date. machine translation, not official ### 第三十六条 suppl-3361-74/art-36 · https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-36 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-36 **第一項** 新法第三百二十一条の八第一項及び第五項の規定は、この法律の施行の日以後に新法第三百二十一条の八第一項の申告期限の到来する事業年度分の法人の市町村民税から適用し、同日前に同法同条同項の申告期限の到来した事業年度分の法人の市町村民税については、なお従前の例による。 suppl-3361-74/art-36/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-36/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-36/par-1 The provisions of Article 321-8, paragraphs (1) and (5) of the New Act apply from corporate municipal inhabitant tax for business years for which the return due date under Article 321-8, paragraph (1) of the New Act arrives on or after the date of enforcement of this Act, and the provisions then in force continue to govern corporate municipal inhabitant tax for business years for which the return due date under Article 321-8, paragraph (1) of the New Act arrived before that date. machine translation, not official ### 第三十七条 suppl-3361-74/art-37 · https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-37 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-37 **第一項** 新法第三百二十一条の十二第二項及び第三百二十七条第一項の規定は、この法律の施行の日以後において徴収する延滞金額の計算について適用する。ただし、同日前の期間に対応する延滞金額の計算については、なお従前の例による。 suppl-3361-74/art-37/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-37/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-37/par-1 The provisions of Article 321-12, paragraph (2) and Article 327, paragraph (1) of the New Act apply to the calculation of the amount of delinquency charge collected on or after the date of enforcement of this Act; provided, however, that the provisions then in force continue to govern the calculation of the amount of delinquency charge corresponding to a period before that date. machine translation, not official ### 第三十八条（固定資産税に関する規定の適用） — Application of Provisions on Fixed Assets Tax caption: machine translation, not official suppl-3361-74/art-38 · https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-38 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-38 **第一項** 新法中固定資産税に関する規定は、この附則に特別の定めがある場合を除くほか、昭和三十六年度分の固定資産税から適用し、昭和三十五年度分までの固定資産税については、なお従前の例による。 suppl-3361-74/art-38/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-38/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-38/par-1 The provisions of the New Act concerning fixed assets tax apply, except as otherwise specially provided in these Supplementary Provisions, from fixed assets tax for fiscal year 1961, and the provisions then in force continue to govern fixed assets tax through fiscal year 1960. machine translation, not official ### 第三十九条 suppl-3361-74/art-39 · https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-39 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-39 **第一項** 新法第三百四十九条の三第三項の規定は、昭和三十五年一月二日以後において新設された同法同条同項の償却資産について、昭和三十六年度分の固定資産税から適用する。 suppl-3361-74/art-39/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-39/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-39/par-1 The provisions of Article 349-3, paragraph (3) of the New Act apply, from fixed assets tax for fiscal year 1961, to depreciable assets prescribed in that paragraph that were newly established on or after January 2, 1960. machine translation, not official ### 第四十条 suppl-3361-74/art-40 · https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-40 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-40 **第一項** 新法第三百四十九条の三第三項の規定は、昭和三十三年一月二日以後昭和三十五年一月一日以前において新設された同法同条同項の償却資産に対しても適用するものとする。この場合において、当該償却資産に対して課する固定資産税の課税標準は、当該償却資産が新設された日の属する年の翌年（当該日が一月一日である場合においては、当該日の属する年）の四月一日の属する年度から昭和三十五年度までの年度の数を五から控除し、昭和三十六年度分から当該控除して得た数に相当する年度分については当該償却資産の価格の三分の一の額、その後五年度分については当該償却資産の価格の三分の二の額とする。 suppl-3361-74/art-40/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-40/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-40/par-1 The provisions of Article 349-3, paragraph (3) of the New Act also apply to depreciable assets prescribed in that paragraph that were newly established on or after January 2, 1958 and on or before January 1, 1960. In this case, the tax base of fixed assets tax imposed on those depreciable assets is one-third of the price of the depreciable asset for the fiscal years, starting from fiscal year 1961, corresponding to the number obtained by subtracting from five the number of fiscal years from the fiscal year that includes April 1 of the year following the year that includes the date on which the depreciable asset was newly established (or, where that date is January 1, the year that includes that date) through fiscal year 1960, and two-thirds of the price of the depreciable asset for the following five fiscal years. machine translation, not official ### 第四十一条 suppl-3361-74/art-41 · https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-41 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-41 **第一項** 新法第三百四十九条の五の規定は、昭和三十五年一月二日以後において建設された一の工場又は発電所若しくは変電所（以下本条において「一の工場」と総称する。）（同年同月同日以後において一の工場に増設された設備で一の工場に類すると認められるものを含む。）の用に供する償却資産について、昭和三十六年度分の固定資産税から適用し、同年一月一日以前において建設された一の工場又は発電所の用に供する償却資産に対して課する固定資産税については、なお従前の例による。 suppl-3361-74/art-41/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-41/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-41/par-1 The provisions of Article 349-5 of the New Act apply, from fixed assets tax for fiscal year 1961, to depreciable assets used for a single factory, power station or substation constructed on or after January 2, 1960 (hereinafter in this Article collectively referred to as a "single factory") (including facilities added to a single factory on or after that date that are found to be similar to a single factory), and the provisions then in force continue to govern fixed assets tax imposed on depreciable assets used for a single factory or power station constructed on or before January 1, 1960. machine translation, not official ### 第四十二条（軽自動車税に関する規定の適用） — Application of Provisions on Light Motor Vehicle Tax caption: machine translation, not official suppl-3361-74/art-42 · https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-42 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-42 **第一項** 新法中軽自動車税に関する規定は、昭和三十六年度分の軽自動車税から適用し、昭和三十五年度分までの軽自動車税については、なお従前の例による。 suppl-3361-74/art-42/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-42/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-42/par-1 The provisions of the New Act concerning light motor vehicle tax apply from light motor vehicle tax for fiscal year 1961, and the provisions then in force continue to govern light motor vehicle tax through fiscal year 1960. machine translation, not official ### 第四十三条（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-3361-74/art-43 · https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-43 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-43 **第一項** 新法第四百八十九条第一項及び第四百九十条の二の規定は、昭和三十六年六月一日以後の分（特別徴収に係る電気ガス税にあつては、同日以後において収納すべき料金に係る分）から適用し、昭和三十六年五月三十一日までの分（特別徴収に係る電気ガス税にあつては、同日以前において収納すべき料金に係る分）については、なお従前の例による。 suppl-3361-74/art-43/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-43/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-43/par-1 The provisions of Article 489, paragraph (1) and Article 490-2 of the New Act apply from the portion on or after June 1, 1961 (for electricity and gas tax by special collection, the portion relating to charges to be collected on or after that date), and the provisions then in force continue to govern the portion through May 31, 1961 (for electricity and gas tax by special collection, the portion relating to charges to be collected on or before that date). machine translation, not official ### 第四十四条（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-3361-74/art-44 · https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-44 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-44 **第一項** 新法第七百条の二十一の二の規定は、この法律の施行の日以後における軽油の引取りに対して課すべき軽油引取税から適用する。 suppl-3361-74/art-44/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-44/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-44/par-1 The provisions of Article 700-21-2 of the New Act apply from light oil delivery tax to be imposed on delivery of light oil on or after the date of enforcement of this Act. machine translation, not official ### 第四十五条（税率の引上げに伴う軽油引取税の徴収） — Collection of Light Oil Delivery Tax Accompanying Raising of Tax Rate caption: machine translation, not official suppl-3361-74/art-45 · https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-45 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-45 **第一項** この法律の施行前において特約業者若しくは元売業者以外の者（以下次条及び附則第四十七条において「販売業者等」という。）が特約業者若しくは元売業者から又は特約業者が他の特約業者から軽油の引取りを行ない、この法律の施行後において特約業者又は元売業者の所有し、又は管理する貯蔵場又は取扱所（以下「貯蔵場等」という。）から当該軽油の引渡しを受け、又は移出した場合においては、当該引渡し又は移出を新法第七百条の三に規定する特約業者又は元売業者からの軽油の引取りとみなし、新法の規定（第七百条の五第二号及び第三号の規定を除く。）を適用する。この場合における軽油引取税の税率は、新法第七百条の七の規定にかかわらず、一キロリツトルにつき二千百円とする。 suppl-3361-74/art-45/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-45/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-45/par-1 Where, before the enforcement of this Act, a person other than a contracted dealer or primary distributor (hereinafter referred to as a "seller, etc." in the following Article and Article 47 of the Supplementary Provisions) took delivery of light oil from a contracted dealer or primary distributor, or a contracted dealer took delivery of light oil from another contracted dealer, and, after the enforcement of this Act, received transfer of that light oil from, or removed it from, a storage facility or handling facility owned or managed by a contracted dealer or primary distributor (hereinafter referred to as a "storage facility, etc."), that transfer or removal is deemed to be taking delivery of light oil from a contracted dealer or primary distributor prescribed in Article 700-3 of the New Act, and the provisions of the New Act (excluding Article 700-5, items (ii) and (iii)) apply. In this case, the rate of light oil delivery tax is, notwithstanding Article 700-7 of the New Act, 2,100 yen per kiloliter. machine translation, not official ### 第四十六条 suppl-3361-74/art-46 · https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-46 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-46 **第一項** この法律の施行前において特約業者又は元売業者が旧法の規定によつて軽油引取税を課され、又は課されるべきであつた軽油の譲渡を受け、この法律の施行後において当該譲渡を受けた軽油（前条の規定により課税される軽油を除く。）を譲渡した場合においては、当該特約業者又は元売業者を販売業者等と、当該譲渡を特約業者又は元売業者からの軽油の引取りとみなし、新法の規定（第七百条の五第二号及び第三号の規定を除く。）を適用する。この場合における軽油引取税の税率は、新法第七百条の七の規定にかかわらず、一キロリツトルにつき二千百円とする。 suppl-3361-74/art-46/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-46/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-46/par-1 Where, before the enforcement of this Act, a contracted dealer or primary distributor received transfer of light oil on which light oil delivery tax was imposed, or should have been imposed, under the provisions of the Former Act, and, after the enforcement of this Act, transferred the light oil so received (excluding light oil taxed under the provisions of the preceding Article), that contracted dealer or primary distributor is deemed to be a seller, etc., that transfer is deemed to be taking delivery of light oil from a contracted dealer or primary distributor, and the provisions of the New Act (excluding Article 700-5, items (ii) and (iii)) apply. In this case, the rate of light oil delivery tax is, notwithstanding Article 700-7 of the New Act, 2,100 yen per kiloliter. machine translation, not official ### 第四十七条 suppl-3361-74/art-47 · https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-47 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-47 **第一項** この法律の施行の際、特約業者又は元売業者以外の販売業者（以下附則第四十九条までにおいて「小売業者」という。）が、販売業者等の管理する貯蔵場等において所有し、又は特約業者、元売業者若しくは小売業者以外の者から保管を委託されている軽油の数量が次条の免税証に記載された軽油の数量とあわせて同一道府県内において一キロリツトル以上である場合においては、当該小売業者がこの法律の施行の日に特約業者又は元売業者から軽油の引取りを行なつたものとみなし、新法の規定（第七百条の五第三号の規定を除く。）を適用する。この場合における軽油引取税の税率は、新法第七百条の七の規定にかかわらず、一キロリツトルにつき二千百円とする。 suppl-3361-74/art-47/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-47/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-47/par-1 At the time of enforcement of this Act, where the quantity of light oil that a seller other than a contracted dealer or primary distributor (hereinafter referred to as a "retailer" through Article 49 of the Supplementary Provisions) owns at a storage facility, etc. managed by a seller, etc., or has been entrusted to keep by a person other than a contracted dealer, primary distributor or retailer, together with the quantity of light oil stated in the tax exemption certificates referred to in the following Article, is one kiloliter or more within the same prefecture, that retailer is deemed to have taken delivery of light oil from a contracted dealer or primary distributor on the date of enforcement of this Act, and the provisions of the New Act (excluding Article 700-5, item (iii)) apply. In this case, the rate of light oil delivery tax is, notwithstanding Article 700-7 of the New Act, 2,100 yen per kiloliter. machine translation, not official ### 第四十八条 suppl-3361-74/art-48 · https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-48 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-48 **第一項** この法律の施行前において免税軽油の使用者から免税証の提出を受けて免税軽油を引き渡した小売業者が、この法律の施行の際当該免税証を所持している場合において、当該免税証に記載された免税軽油の数量が前条の軽油の数量とあわせて同一道府県内において一キロリツトル以上であるときは、当該小売業者がこの法律の施行の日に特約業者又は元売業者から当該免税証に記載された免税軽油の数量に相当する数量の軽油の引取りを行なつたものとみなし、新法の規定を適用する。この場合における軽油引取税の税率は、新法第七百条の七の規定にかかわらず、一キロリツトルにつき二千百円とする。 suppl-3361-74/art-48/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-48/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-48/par-1 Where a retailer that, before the enforcement of this Act, received a tax exemption certificate from a user of tax-exempt light oil and delivered tax-exempt light oil holds that tax exemption certificate at the time of enforcement of this Act, if the quantity of tax-exempt light oil stated in that tax exemption certificate, together with the quantity of light oil referred to in the preceding Article, is one kiloliter or more within the same prefecture, that retailer is deemed to have taken delivery, on the date of enforcement of this Act, from a contracted dealer or primary distributor of light oil in a quantity equivalent to the quantity of tax-exempt light oil stated in that tax exemption certificate, and the provisions of the New Act apply. In this case, the rate of light oil delivery tax is, notwithstanding Article 700-7 of the New Act, 2,100 yen per kiloliter. machine translation, not official ### 第四十九条 suppl-3361-74/art-49 · https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-49 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-49 **第一項** 前三条の場合において、軽油引取税の徴収は、申告納付の方法によるものとし、これらの規定によつて軽油引取税を課される特約業者、元売業者又は小売業者は、この法律の施行の日（附則第四十六条の場合にあつては、特約業者又は元売業者が譲渡をした日）から起算して十五日以内に、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、当該特約業者、元売業者又は小売業者の当該軽油を直接管理する事務所又は事業所（前条の場合にあつては当該免税証を所持している事務所又は事業所とする。）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-3361-74/art-49/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-49/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-49/par-1 In the cases of the preceding three Articles, light oil delivery tax is collected by the method of filing and payment, and a contracted dealer, primary distributor or retailer on which light oil delivery tax is imposed under those provisions must, within 15 days from the date of enforcement of this Act (in the case of Article 46 of the Supplementary Provisions, the date on which the contracted dealer or primary distributor made the transfer), submit a return stating the quantity of light oil that is the tax base of light oil delivery tax, the amount of tax and other matters specified by the Prefectural Ordinance of the prefecture concerned to the prefectural governor of the prefecture where the office or place of business that directly manages that light oil of the contracted dealer, primary distributor or retailer is located (in the case of the preceding Article, the office or place of business that holds that tax exemption certificate), and pay the filed amount of tax 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額が三万円をこえるときは、当該特約業者、元売業者又は小売業者の申請により、三月以内の期間を限つて徴収の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、当該特約業者、元売業者又は小売業者から担保を徴することができる。 suppl-3361-74/art-49/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-49/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-49/par-2 If the amount of light oil delivery tax in the case of the preceding paragraph exceeds 30,000 yen, the prefectural governor may, upon application by the contracted dealer, primary distributor or retailer, defer collection for a period not exceeding three months. In this case, if the prefectural governor finds it necessary, the governor may take security from the contracted dealer, primary distributor or retailer. machine translation, not official **第三項** 新法第十五条の二、第十六条並びに第十六条の五第一項、第二項及び第四項の規定は、前項の場合について準用する。 suppl-3361-74/art-49/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-49/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-49/par-3 The provisions of Articles 15-2 and 16 and Article 16-5, paragraphs (1), (2) and (4) of the New Act apply mutatis mutandis to the case of the preceding paragraph. 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の猶予をした場合においては、その徴収の猶予をした税額に係る延滞金額及び延滞加算金額のうち当該徴収の猶予をした期間に対応する部分の金額を免除するものとする。 suppl-3361-74/art-49/par-4 · https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-49/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-49/par-4 Where the prefectural governor has deferred collection under the provisions of paragraph (2), the governor is to exempt the portion of the amount of delinquency charge and amount of delinquency additional charge relating to the amount of tax for which collection was deferred that corresponds to the period for which collection was deferred. machine translation, not official **第五項** 第二項の規定によつて徴した担保に係る抵当権の取得に関する登記又は登録については、登録税を課さない。 suppl-3361-74/art-49/par-5 · https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-49/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-49/par-5 No registration tax is imposed on registration relating to the acquisition of a mortgage on security taken under the provisions of paragraph (2). machine translation, not official ### 第五十条（国民健康保険税に関する規定の適用） — Application of Provisions on National Health Insurance Tax caption: machine translation, not official suppl-3361-74/art-50 · https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-50 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-50 **第一項** 新法第七百三条の三第五項及び第七百六条の二第一項の規定は、昭和三十七年度分の国民健康保険税から適用する。 suppl-3361-74/art-50/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-50/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-50/par-1 The provisions of Article 703-3, paragraph (5) and Article 706-2, paragraph (1) of the New Act apply from national health insurance tax for fiscal year 1962. machine translation, not official ### 第五十四条（罰則に関する規定の適用） — Application of Provisions on Penal Provisions caption: machine translation, not official suppl-3361-74/art-54 · https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-54 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-54 **第一項** 新法の罰則に関する規定は、この法律の施行後にした違反行為について適用し、この法律の施行前にした違反行為並びにこの附則の規定により従前の例によることとされる地方税及びこの附則の規定によりなお効力を有するものとされる旧法の規定に係る地方税に係るこの法律の施行後にした違反行為に対する罰則の適用については、なお従前の例による。 suppl-3361-74/art-54/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-54/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-54/par-1 The penal provisions of the New Act apply to violations committed after the enforcement of this Act, and the provisions then in force continue to govern the application of penal provisions to violations committed before the enforcement of this Act and to violations committed after the enforcement of this Act that relate to local tax governed by the provisions then in force under the provisions of these Supplementary Provisions and local tax relating to the provisions of the Former Act that remain in effect under the provisions of these Supplementary Provisions. machine translation, not official ### 第五十五条（政令への委任） — Delegation to Cabinet Order caption: machine translation, not official suppl-3361-74/art-55 · https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-55 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-55 **第一項** 前五十四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-3361-74/art-55/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-55/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-55/par-1 Beyond what is provided for in the preceding 54 Articles, necessary transitional measures for the enforcement of this Act are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-3361-74/art-1/par-1: 附則第二十二条 → 地方税法 附則第二十二条 (Supplementary Provisions, Article 22), suppl-3361-74/art-22 — https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-22 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-22 - suppl-3361-74/art-2/par-1: 第十一条の五 → 地方税法 第十一条の五 (Article 11-5), art-11-5 — https://japanlaw.org/en/local-tax-act/art-11-5 · https://japanlaw.org/l/325AC0000000226/art-11-5 - suppl-3361-74/art-3/par-1: 新法第十四条の九第二項第三号 → 地方税法 第十四条の九第二項第三号 (Article 14-9, paragraph (2), item (iii)), art-14-9/par-2/item-3 — https://japanlaw.org/en/local-tax-act/art-14-9/par-2/item-3 · https://japanlaw.org/l/325AC0000000226/art-14-9/par-2/item-3 - suppl-3361-74/art-4/par-1: 新法第四十七条 → 地方税法 第四十七条 (Article 47), art-47 — https://japanlaw.org/en/local-tax-act/art-47 · https://japanlaw.org/l/325AC0000000226/art-47 - suppl-3361-74/art-8/par-1: 新法第二十四条第二項 → 地方税法 第二十四条第二項 (Article 24, paragraph (2)), art-24/par-2 — https://japanlaw.org/en/local-tax-act/art-24/par-2 · https://japanlaw.org/l/325AC0000000226/art-24/par-2 - suppl-3361-74/art-8/par-1: 第三項 → 地方税法 第二十四条第三項 (Article 24, paragraph (3)), art-24/par-3 — https://japanlaw.org/en/local-tax-act/art-24/par-3 · https://japanlaw.org/l/325AC0000000226/art-24/par-3 - suppl-3361-74/art-8/par-1: 第二十五条 → 地方税法 第二十五条 (Article 25), art-25 — https://japanlaw.org/en/local-tax-act/art-25 · https://japanlaw.org/l/325AC0000000226/art-25 - suppl-3361-74/art-11/par-1: 新法第五十三条第一項 → 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-3361-74/art-11/par-1: 第五項 → 地方税法 第五十三条第五項 (Article 53, paragraph (5)), art-53/par-5 — https://japanlaw.org/en/local-tax-act/art-53/par-5 · https://japanlaw.org/l/325AC0000000226/art-53/par-5 - suppl-3361-74/art-11/par-1: 同条 → 地方税法 第五十三条 (Article 53), art-53 — https://japanlaw.org/en/local-tax-act/art-53 · https://japanlaw.org/l/325AC0000000226/art-53 - suppl-3361-74/art-12/par-1: 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-3361-74/art-12/par-1: 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-3361-74/art-13/par-1: 新法第七十二条の五十 → 地方税法 第七十二条の五十 (Article 72-50), art-72-50 — https://japanlaw.org/en/local-tax-act/art-72-50 · https://japanlaw.org/l/325AC0000000226/art-72-50 - suppl-3361-74/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-3361-74/art-13/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-13/par-1 - suppl-3361-74/art-15/par-1: 新法第七十二条の十七第三項 → 地方税法 第七十二条の十七第三項 (Article 72-17, paragraph (3)), art-72-17/par-3 — https://japanlaw.org/en/local-tax-act/art-72-17/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-17/par-3 - suppl-3361-74/art-15/par-1: 新法第七十二条の五十五 → 地方税法 第七十二条の五十五 (Article 72-55), art-72-55 — https://japanlaw.org/en/local-tax-act/art-72-55 · https://japanlaw.org/l/325AC0000000226/art-72-55 - suppl-3361-74/art-16/par-1: 新法第七十二条の五第一項第四号 → 地方税法 第七十二条の五第一項第四号 (Article 72-5, paragraph (1), item (iv)), art-72-5/par-1/item-4 — https://japanlaw.org/en/local-tax-act/art-72-5/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-72-5/par-1/item-4 - suppl-3361-74/art-16/par-1: 第七十二条の二十六第三項 → 地方税法 第七十二条の二十六第三項 (Article 72-26, paragraph (3)), art-72-26/par-3 — https://japanlaw.org/en/local-tax-act/art-72-26/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-26/par-3 - suppl-3361-74/art-16/par-1: 第五項 → 地方税法 第七十二条の二十六第五項 (Article 72-26, paragraph (5)), art-72-26/par-5 — https://japanlaw.org/en/local-tax-act/art-72-26/par-5 · https://japanlaw.org/l/325AC0000000226/art-72-26/par-5 - suppl-3361-74/art-16/par-1: 第七十二条の四十八第二項 → 地方税法 第七十二条の四十八第二項 (Article 72-48, paragraph (2)), art-72-48/par-2 — https://japanlaw.org/en/local-tax-act/art-72-48/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-48/par-2 - suppl-3361-74/art-16/par-1: 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-3361-74/art-16/par-1: 本条 → 地方税法 附則第十六条 (Supplementary Provisions, Article 16), suppl-3361-74/art-16 — https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-16 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-16 - suppl-3361-74/art-16/par-1: 次条 → 地方税法 附則第十七条 (Supplementary Provisions, Article 17), suppl-3361-74/art-17 — https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-17 - suppl-3361-74/art-18/par-1: 新法第七十二条の四十四第三項 → 地方税法 第七十二条の四十四第三項 (Article 72-44, paragraph (3)), art-72-44/par-3 — https://japanlaw.org/en/local-tax-act/art-72-44/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-44/par-3 - suppl-3361-74/art-19/par-1: 新法第七十二条の四十六 → 地方税法 第七十二条の四十六 (Article 72-46), art-72-46 — https://japanlaw.org/en/local-tax-act/art-72-46 · https://japanlaw.org/l/325AC0000000226/art-72-46 - suppl-3361-74/art-19/par-1: 同条第四項 → 地方税法 第七十二条の四十六第四項 (Article 72-46, paragraph (4)), art-72-46/par-4 — https://japanlaw.org/en/local-tax-act/art-72-46/par-4 · https://japanlaw.org/l/325AC0000000226/art-72-46/par-4 - suppl-3361-74/art-20/par-1: 新法第七十二条の四十七第三項 → 地方税法 第七十二条の四十七第三項 (Article 72-47, paragraph (3)), art-72-47/par-3 — https://japanlaw.org/en/local-tax-act/art-72-47/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-47/par-3 - suppl-3361-74/art-20/par-1: 同条第四項 → 地方税法 第七十二条の四十七第四項 (Article 72-47, paragraph (4)), art-72-47/par-4 — https://japanlaw.org/en/local-tax-act/art-72-47/par-4 · https://japanlaw.org/l/325AC0000000226/art-72-47/par-4 - suppl-3361-74/art-22/par-1: 本条 → 地方税法 附則第二十二条 (Supplementary Provisions, Article 22), suppl-3361-74/art-22 — https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-22 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-22 - suppl-3361-74/art-22/par-1: 新法第七十二条の五第一項第四号 → 地方税法 第七十二条の五第一項第四号 (Article 72-5, paragraph (1), item (iv)), art-72-5/par-1/item-4 — https://japanlaw.org/en/local-tax-act/art-72-5/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-72-5/par-1/item-4 - suppl-3361-74/art-23/par-1: 新法第七十三条の二第七項 → 地方税法 第七十三条の二第八項 (Article 73-2, paragraph (8)), art-73-2/par-8 — https://japanlaw.org/en/local-tax-act/art-73-2/par-8 · https://japanlaw.org/l/325AC0000000226/art-73-2/par-8 - suppl-3361-74/art-23/par-1: 同法第七十三条の二十七第二項 → 地方税法 第七十三条の二十七第二項 (Article 73-27, paragraph (2)), art-73-27/par-2 — https://japanlaw.org/en/local-tax-act/art-73-27/par-2 · https://japanlaw.org/l/325AC0000000226/art-73-27/par-2 - suppl-3361-74/art-23/par-1: 第七十三条の二十八第二項 → 地方税法 第七十三条の二十八第二項 (Article 73-28, paragraph (2)), art-73-28/par-2 — https://japanlaw.org/en/local-tax-act/art-73-28/par-2 · https://japanlaw.org/l/325AC0000000226/art-73-28/par-2 - suppl-3361-74/art-24/par-1: 新法第七十三条の二十四第一項 → 地方税法 第七十三条の二十四第一項 (Article 73-24, paragraph (1)), art-73-24/par-1 — https://japanlaw.org/en/local-tax-act/art-73-24/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-24/par-1 - suppl-3361-74/art-25/par-1: 新法第七十三条の二十七の二 → 地方税法 第七十三条の二十七の二 (Article 73-27-2), art-73-27-2 — https://japanlaw.org/en/local-tax-act/art-73-27-2 · https://japanlaw.org/l/325AC0000000226/art-73-27-2 - suppl-3361-74/art-28/par-1: 新法第二百九十二条第一項第八号 → 地方税法 第二百九十二条第一項第九号 (Article 292, paragraph (1), item (ix)), art-292/par-1/item-9 — https://japanlaw.org/en/local-tax-act/art-292/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/art-292/par-1/item-9 - suppl-3361-74/art-28/par-1: 第九号 → 地方税法 第二百九十二条第一項第十号 (Article 292, paragraph (1), item (x)), art-292/par-1/item-10 — https://japanlaw.org/en/local-tax-act/art-292/par-1/item-10 · https://japanlaw.org/l/325AC0000000226/art-292/par-1/item-10 - suppl-3361-74/art-28/par-1: 第二項 → 地方税法 第二百九十五条第二項 (Article 295, paragraph (2)), art-295/par-2 — https://japanlaw.org/en/local-tax-act/art-295/par-2 · https://japanlaw.org/l/325AC0000000226/art-295/par-2 - suppl-3361-74/art-28/par-1: 第三項 → 地方税法 第二百九十五条第三項 (Article 295, paragraph (3)), art-295/par-3 — https://japanlaw.org/en/local-tax-act/art-295/par-3 · https://japanlaw.org/l/325AC0000000226/art-295/par-3 - suppl-3361-74/art-28/par-1: 第三百十一条 → 地方税法 第三百十一条 (Article 311), art-311 — https://japanlaw.org/en/local-tax-act/art-311 · https://japanlaw.org/l/325AC0000000226/art-311 - suppl-3361-74/art-28/par-1: 第三百二十一条の二第一項 → 地方税法 第三百二十一条の二第一項 (Article 321-2, paragraph (1)), art-321-2/par-1 — https://japanlaw.org/en/local-tax-act/art-321-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-2/par-1 - suppl-3361-74/art-28/par-1: 第三百二十一条の四第六項 → 地方税法 第三百二十一条の四第六項 (Article 321-4, paragraph (6)), art-321-4/par-6 — https://japanlaw.org/en/local-tax-act/art-321-4/par-6 · https://japanlaw.org/l/325AC0000000226/art-321-4/par-6 - suppl-3361-74/art-28/par-1: 第七項 → 地方税法 第三百二十一条の四第七項 (Article 321-4, paragraph (7)), art-321-4/par-7 — https://japanlaw.org/en/local-tax-act/art-321-4/par-7 · https://japanlaw.org/l/325AC0000000226/art-321-4/par-7 - suppl-3361-74/art-28/par-1: 第三百二十一条の五第一項 → 地方税法 第三百二十一条の五第一項 (Article 321-5, paragraph (1)), art-321-5/par-1 — https://japanlaw.org/en/local-tax-act/art-321-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-5/par-1 - suppl-3361-74/art-28/par-1: 第三百二十一条の六第一項 → 地方税法 第三百二十一条の六第一項 (Article 321-6, paragraph (1)), art-321-6/par-1 — https://japanlaw.org/en/local-tax-act/art-321-6/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-6/par-1 - suppl-3361-74/art-33/par-1: 新法第二百九十四条第二項 → 地方税法 第二百九十四条第二項 (Article 294, paragraph (2)), art-294/par-2 — https://japanlaw.org/en/local-tax-act/art-294/par-2 · https://japanlaw.org/l/325AC0000000226/art-294/par-2 - suppl-3361-74/art-33/par-1: 第三項 → 地方税法 第二百九十四条第三項 (Article 294, paragraph (3)), art-294/par-3 — https://japanlaw.org/en/local-tax-act/art-294/par-3 · https://japanlaw.org/l/325AC0000000226/art-294/par-3 - suppl-3361-74/art-33/par-1: 第二百九十六条 → 地方税法 第二百九十六条 (Article 296), art-296 — https://japanlaw.org/en/local-tax-act/art-296 · https://japanlaw.org/l/325AC0000000226/art-296 - suppl-3361-74/art-36/par-1: 新法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-3361-74/art-36/par-1: 第五項 → 地方税法 第三百二十一条の八第五項 (Article 321-8, paragraph (5)), art-321-8/par-5 — https://japanlaw.org/en/local-tax-act/art-321-8/par-5 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-5 - suppl-3361-74/art-36/par-1: 同条 → 地方税法 第三百二十一条の八 (Article 321-8), art-321-8 — https://japanlaw.org/en/local-tax-act/art-321-8 · https://japanlaw.org/l/325AC0000000226/art-321-8 - suppl-3361-74/art-37/par-1: 新法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-3361-74/art-37/par-1: 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-3361-74/art-39/par-1: 新法第三百四十九条の三第三項 → 地方税法 第三百四十九条の三第二項 (Article 349-3, paragraph (2)), art-349-3/par-2 — https://japanlaw.org/en/local-tax-act/art-349-3/par-2 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-2 - suppl-3361-74/art-39/par-1: 同条 → 地方税法 第三百四十九条の三 (Article 349-3), art-349-3 — https://japanlaw.org/en/local-tax-act/art-349-3 · https://japanlaw.org/l/325AC0000000226/art-349-3 - suppl-3361-74/art-40/par-1: 新法第三百四十九条の三第三項 → 地方税法 第三百四十九条の三第二項 (Article 349-3, paragraph (2)), art-349-3/par-2 — https://japanlaw.org/en/local-tax-act/art-349-3/par-2 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-2 - suppl-3361-74/art-40/par-1: 同条 → 地方税法 第三百四十九条の三 (Article 349-3), art-349-3 — https://japanlaw.org/en/local-tax-act/art-349-3 · https://japanlaw.org/l/325AC0000000226/art-349-3 - suppl-3361-74/art-41/par-1: 新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-3361-74/art-41/par-1: 本条 → 地方税法 附則第四十一条 (Supplementary Provisions, Article 41), suppl-3361-74/art-41 — https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-41 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-41 - suppl-3361-74/art-45/par-1: 次条 → 地方税法 附則第四十六条 (Supplementary Provisions, Article 46), suppl-3361-74/art-46 — https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-46 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-46 - suppl-3361-74/art-45/par-1: 附則第四十七条 → 地方税法 附則第四十七条 (Supplementary Provisions, Article 47), suppl-3361-74/art-47 — https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-47 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-47 - suppl-3361-74/art-46/par-1: 前条 → 地方税法 附則第四十五条 (Supplementary Provisions, Article 45), suppl-3361-74/art-45 — https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-45 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-45 - suppl-3361-74/art-47/par-1: 附則第四十九条 → 地方税法 附則第四十九条 (Supplementary Provisions, Article 49), suppl-3361-74/art-49 — https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-49 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-49 - suppl-3361-74/art-47/par-1: 次条 → 地方税法 附則第四十八条 (Supplementary Provisions, Article 48), suppl-3361-74/art-48 — https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-48 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-48 - suppl-3361-74/art-48/par-1: 前条 → 地方税法 附則第四十七条 (Supplementary Provisions, Article 47), suppl-3361-74/art-47 — https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-47 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-47 - suppl-3361-74/art-49/par-1: 前三条 → 地方税法 附則第四十六条 (Supplementary Provisions, Article 46), suppl-3361-74/art-46 — https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-46 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-46 - suppl-3361-74/art-49/par-1: 前三条 → 地方税法 附則第四十七条 (Supplementary Provisions, Article 47), suppl-3361-74/art-47 — https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-47 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-47 - suppl-3361-74/art-49/par-1: 前三条 → 地方税法 附則第四十八条 (Supplementary Provisions, Article 48), suppl-3361-74/art-48 — https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-48 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-48 - suppl-3361-74/art-49/par-2: 前項 → 地方税法 附則第四十九条第一項 (Supplementary Provisions, Article 49, paragraph (1)), suppl-3361-74/art-49/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-49/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-49/par-1 - suppl-3361-74/art-49/par-3: 新法第十五条の二 → 地方税法 第十五条の二 (Article 15-2), art-15-2 — https://japanlaw.org/en/local-tax-act/art-15-2 · https://japanlaw.org/l/325AC0000000226/art-15-2 - suppl-3361-74/art-49/par-3: 第十六条 → 地方税法 第十六条 (Article 16), art-16 — https://japanlaw.org/en/local-tax-act/art-16 · https://japanlaw.org/l/325AC0000000226/art-16 - suppl-3361-74/art-49/par-3: 第十六条の五第一項 → 地方税法 第十六条の五第一項 (Article 16-5, paragraph (1)), art-16-5/par-1 — https://japanlaw.org/en/local-tax-act/art-16-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-16-5/par-1 - suppl-3361-74/art-49/par-3: 第二項 → 地方税法 第十六条の五第二項 (Article 16-5, paragraph (2)), art-16-5/par-2 — https://japanlaw.org/en/local-tax-act/art-16-5/par-2 · https://japanlaw.org/l/325AC0000000226/art-16-5/par-2 - suppl-3361-74/art-49/par-3: 第四項 → 地方税法 第十六条の五第四項 (Article 16-5, paragraph (4)), art-16-5/par-4 — https://japanlaw.org/en/local-tax-act/art-16-5/par-4 · https://japanlaw.org/l/325AC0000000226/art-16-5/par-4 - suppl-3361-74/art-49/par-3: 前項 → 地方税法 附則第四十九条第二項 (Supplementary Provisions, Article 49, paragraph (2)), suppl-3361-74/art-49/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-49/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-49/par-2 - suppl-3361-74/art-49/par-4: 第二項 → 地方税法 附則第四十九条第二項 (Supplementary Provisions, Article 49, paragraph (2)), suppl-3361-74/art-49/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-49/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-49/par-2 - suppl-3361-74/art-49/par-5: 第二項 → 地方税法 附則第四十九条第二項 (Supplementary Provisions, Article 49, paragraph (2)), suppl-3361-74/art-49/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-49/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-49/par-2 - suppl-3361-74/art-50/par-1: 第七百六条の二第一項 → 地方税法 第七百六条の二第一項 (Article 706-2, paragraph (1)), art-706-2/par-1 — https://japanlaw.org/en/local-tax-act/art-706-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-706-2/par-1 ## Cited by 14 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-3361-74/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-1/par-1 - 地方税法 附則第十三条第二項（事業税に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-13/par-2 - 地方税法 附則第十六条第一項 — https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-16/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-16/par-1 - 地方税法 附則第二十二条第一項 — https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-22/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-22/par-1 - 地方税法 附則第四十一条第一項 — https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-41/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-41/par-1 - 地方税法 附則第四十五条第一項（税率の引上げに伴う軽油引取税の徴収） — https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-45/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-45/par-1 - 地方税法 附則第四十六条第一項 — https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-46/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-46/par-1 - 地方税法 附則第四十七条第一項 — https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-47/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-47/par-1 - 地方税法 附則第四十八条第一項 — https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-48/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-48/par-1 - 地方税法 附則第四十九条第一項 — https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-49/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-49/par-1 - 地方税法 附則第四十九条第二項 — https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-49/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-49/par-2 - 地方税法 附則第四十九条第三項 — https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-49/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-49/par-3 - 地方税法 附則第四十九条第四項 — https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-49/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-49/par-4 - 地方税法 附則第四十九条第五項 — https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-49/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-49/par-5 --- ## 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 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-229, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-230, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-231, translated 2026-10-28 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T214204-231, 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