# 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-3391-29. 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-3391-29` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3391-29 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3391-29 - 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 昭和三九年三月三一日法律第二九号 suppl-3391-29 · https://japanlaw.org/en/local-tax-act/suppl-3391-29 · https://japanlaw.org/l/325AC0000000226/suppl-3391-29 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3391-29/art-1 · https://japanlaw.org/en/local-tax-act/suppl-3391-29/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-3391-29/art-1 **第一項** この法律は、昭和三十九年四月一日から施行する。ただし、第一条中料理飲食等消費税に関する改正規定は同年七月一日から、第二条並びに附則第三条、第十条、第二十二条、第二十五条、第二十七条及び第二十八条の規定は昭和四十年四月一日から施行する。 suppl-3391-29/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3391-29/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3391-29/art-1/par-1 This Act comes into effect as of April 1, 1964; provided, however, that the provisions amending the provisions concerning consumption tax on meals, drinks, etc. in Article 1 come into effect as of July 1, 1964, and the provisions of Article 2 and Articles 3, 10, 22, 25, 27 and 28 of the Supplementary Provisions come into effect as of April 1, 1965. machine translation, not official ### 第二条（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-3391-29/art-2 · https://japanlaw.org/en/local-tax-act/suppl-3391-29/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-3391-29/art-2 **第一項** 第一条の規定による改正後の地方税法（以下「新法」という。）第二十四条の五第一項第三号の規定は、昭和三十九年度分の個人の道府県民税から適用し、昭和三十八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-3391-29/art-2/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3391-29/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3391-29/art-2/par-1 The provisions of Article 24-5, paragraph (1), item (iii) of the Local Tax Act as amended by Article 1 (hereinafter referred to as the "New Act") apply from individual prefectural inhabitant tax for fiscal year 1964, and the provisions then in force continue to govern individual prefectural inhabitant tax through fiscal year 1963. machine translation, not official ### 第三条 suppl-3391-29/art-3 · https://japanlaw.org/en/local-tax-act/suppl-3391-29/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-3391-29/art-3 **第一項** 第二条の規定による改正後の地方税法（以下「四十年法」という。）第三十二条第七項の規定は、昭和四十年度分の個人の道府県民税から適用し、昭和三十九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-3391-29/art-3/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3391-29/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3391-29/art-3/par-1 The provisions of Article 32, paragraph (7) of the Local Tax Act as amended by Article 2 (hereinafter referred to as the "1965 Act") apply from individual prefectural inhabitant tax for fiscal year 1965, and the provisions then in force continue to govern individual prefectural inhabitant tax through fiscal year 1964. machine translation, not official ### 第六条（事業税に関する規定の適用） — Application of Provisions on Enterprise Tax caption: machine translation, not official suppl-3391-29/art-6 · https://japanlaw.org/en/local-tax-act/suppl-3391-29/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-3391-29/art-6 **第一項** 新法第七十二条の十八第一項及び第三項の規定は、昭和三十九年度分の個人の事業税から適用し、昭和三十八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-3391-29/art-6/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3391-29/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3391-29/art-6/par-1 The provisions of Article 72-18, paragraphs (1) and (3) of the New Act apply from individual enterprise tax for fiscal year 1964, and the provisions then in force continue to govern individual enterprise tax through fiscal year 1963. machine translation, not official ### 第七条 suppl-3391-29/art-7 · https://japanlaw.org/en/local-tax-act/suppl-3391-29/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-3391-29/art-7 **第一項** 新法第七十二条の二十二第一項第二号及び第三項並びに第七十二条の四十八第一項の規定は、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。以下同じ。）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-3391-29/art-7/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3391-29/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3391-29/art-7/par-1 The provisions of Article 72-22, paragraph (1), item (ii) and paragraph (3), and Article 72-48, paragraph (1) of the New Act apply from corporate enterprise tax for the business year that includes the date of enforcement of this Act and corporate enterprise tax on liquidation income from dissolution or merger on or after that date (including corporate enterprise tax for business years in liquidation and corporate enterprise tax to be paid upon the distribution of part of residual assets; the same applies hereinafter), and the provisions then in force continue to govern corporate enterprise tax for each business year through the business year immediately preceding the business year that includes that date and corporate enterprise tax on liquidation income from dissolution or merger before that date. machine translation, not official **第二項** 法人のこの法律の施行の日の属する事業年度が六月をこえる場合において、当該事業年度分の事業税に係る旧法第七十二条の二十六第一項ただし書又は第七十二条の二十七第一項の期限が同日前であるときは、当該期限において申告納付した、又は申告納付すべきであつた事業税については、なお従前の例による。 suppl-3391-29/art-7/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3391-29/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3391-29/art-7/par-2 Where the business year of a corporation that includes the date of enforcement of this Act exceeds six months, if the time limit under the proviso to Article 72-26, paragraph (1) or Article 72-27, paragraph (1) of the Former Act relating to the enterprise tax for that business year is before that date, the provisions then in force continue to govern the enterprise tax filed and paid, or that should have been filed and paid, by that time limit. machine translation, not official ### 第八条（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-3391-29/art-8 · https://japanlaw.org/en/local-tax-act/suppl-3391-29/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-3391-29/art-8 **第一項** 新法第七十三条の十四第一項、第七十三条の十五の二第一項又は第七十三条の二十四第一項の規定は、昭和三十九年一月一日以後において不動産を取得した場合について適用する。 suppl-3391-29/art-8/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3391-29/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3391-29/art-8/par-1 The provisions of Article 73-14, paragraph (1), Article 73-15-2, paragraph (1) or Article 73-24, paragraph (1) of the New Act apply to the case where real property is acquired on or after January 1, 1964. machine translation, not official ### 第九条（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-3391-29/art-9 · https://japanlaw.org/en/local-tax-act/suppl-3391-29/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-3391-29/art-9 **第一項** 新法中個人の市町村民税に関する規定は、昭和三十九年度分の個人の市町村民税から適用し、昭和三十八年度分までの個人の市町村民税については、なお従前の例による。 suppl-3391-29/art-9/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3391-29/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3391-29/art-9/par-1 The provisions of the New Act concerning individual municipal inhabitant tax apply from individual municipal inhabitant tax for fiscal year 1964, and the provisions then in force continue to govern individual municipal inhabitant tax through fiscal year 1963. machine translation, not official ### 第十条 suppl-3391-29/art-10 · https://japanlaw.org/en/local-tax-act/suppl-3391-29/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-3391-29/art-10 **第一項** 四十年法中個人の市町村民税に関する規定は、昭和四十年度分の個人の市町村民税から適用し、昭和三十九年度分までの個人の市町村民税については、なお従前の例による。 suppl-3391-29/art-10/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3391-29/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3391-29/art-10/par-1 The provisions of the 1965 Act concerning individual municipal inhabitant tax apply from individual municipal inhabitant tax for fiscal year 1965, and the provisions then in force continue to govern individual municipal inhabitant tax through fiscal year 1964. machine translation, not official ### 第十一条（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-3391-29/art-11 · https://japanlaw.org/en/local-tax-act/suppl-3391-29/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-3391-29/art-11 **第一項** 新法第三百四十八条第二項の規定は、昭和三十九年度分の固定資産税から適用し、昭和三十八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-3391-29/art-11/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3391-29/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3391-29/art-11/par-1 The provisions of Article 348, paragraph (2) of the New Act apply from fixed assets tax for fiscal year 1964, and the provisions then in force continue to govern fixed assets tax through fiscal year 1963. machine translation, not official ### 第十二条 suppl-3391-29/art-12 · https://japanlaw.org/en/local-tax-act/suppl-3391-29/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-3391-29/art-12 **第一項** 新法第三百四十九条の三第十五項の規定は昭和三十八年一月二日以後において新設された同項に規定する機械設備等について、同条第十六項の規定は同日以後において取得された同項に規定する車両について、それぞれ昭和三十九年度分の固定資産税から適用する。 suppl-3391-29/art-12/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3391-29/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3391-29/art-12/par-1 The provisions of Article 349-3, paragraph (15) of the New Act apply to the machinery and facilities, etc. prescribed in that paragraph that are newly established on or after January 2, 1963, and the provisions of paragraph (16) of that Article apply to the vehicles prescribed in that paragraph that are acquired on or after that date, in each case from fixed assets tax for fiscal year 1964. machine translation, not official ### 第十五条（市町村たばこ消費税に関する規定の適用） — Application of Provisions on Municipal Tobacco Consumption Tax caption: machine translation, not official suppl-3391-29/art-15 · https://japanlaw.org/en/local-tax-act/suppl-3391-29/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-3391-29/art-15 **第一項** 新法第四百六十五条の規定は、昭和三十九年四月一日以後小売人又は国内消費用として直接消費者に売り渡される製造たばこについて適用し、同日前に係る分については、なお従前の例による。 suppl-3391-29/art-15/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3391-29/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3391-29/art-15/par-1 The provisions of Article 465 of the New Act apply to manufactured tobacco sold to retailers or directly to consumers for domestic consumption on or after April 1, 1964, and for the portion relating to before that date, the provisions then in force continue to govern. machine translation, not official ### 第十六条（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-3391-29/art-16 · https://japanlaw.org/en/local-tax-act/suppl-3391-29/art-16 · https://japanlaw.org/l/325AC0000000226/suppl-3391-29/art-16 **第一項** 新法第四百九十条の規定は、昭和三十九年四月一日以後の分（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、同年三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-3391-29/art-16/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3391-29/art-16/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3391-29/art-16/par-1 The provisions of Article 490 of the New Act apply from the portion on or after April 1, 1964 (for electricity and gas tax subject to special collection, the portion relating to charges to be collected on or after that date), and for the portion up to March 31 of that year (for electricity and gas tax subject to special collection, the portion relating to charges to be collected on or before that date), the provisions then in force continue to govern. machine translation, not official ### 第十七条（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-3391-29/art-17 · https://japanlaw.org/en/local-tax-act/suppl-3391-29/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-3391-29/art-17 **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「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二千五百円とする。 suppl-3391-29/art-17/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3391-29/art-17/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3391-29/art-17/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.") has taken delivery of light oil from a contracted dealer or primary distributor, or a contracted dealer has done so from another contracted dealer, and, after the enforcement of this Act, has received delivery 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 delivery 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. The rate of light oil delivery tax in this case is 2,500 yen per kiloliter, notwithstanding Article 700-7 of the New Act. machine translation, not official ### 第十八条 suppl-3391-29/art-18 · https://japanlaw.org/en/local-tax-act/suppl-3391-29/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-3391-29/art-18 **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二千五百円とする。 suppl-3391-29/art-18/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3391-29/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3391-29/art-18/par-1 Where, before the enforcement of this Act, a contracted dealer or primary distributor has been transferred 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, has transferred that light oil (excluding light oil taxed under the provisions of the preceding Article), that contracted dealer or primary distributor is deemed to be a seller, etc. and 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. The rate of light oil delivery tax in this case is 2,500 yen per kiloliter, notwithstanding Article 700-7 of the New Act. machine translation, not official ### 第十九条 suppl-3391-29/art-19 · https://japanlaw.org/en/local-tax-act/suppl-3391-29/art-19 · https://japanlaw.org/l/325AC0000000226/suppl-3391-29/art-19 **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「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二千五百円とする。 suppl-3391-29/art-19/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3391-29/art-19/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3391-29/art-19/par-1 Where, at the time of enforcement of this Act, the quantity of light oil that a seller other than a contracted dealer or primary distributor (hereinafter referred to as a "retailer") 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 on the tax exemption certificates referred to in the following Article, is one kiloliter or more within the same prefecture, the 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. The rate of light oil delivery tax in this case is 2,500 yen per kiloliter, notwithstanding Article 700-7 of the New Act. machine translation, not official ### 第二十条 suppl-3391-29/art-20 · https://japanlaw.org/en/local-tax-act/suppl-3391-29/art-20 · https://japanlaw.org/l/325AC0000000226/suppl-3391-29/art-20 **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二千五百円とする。 suppl-3391-29/art-20/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3391-29/art-20/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3391-29/art-20/par-1 Where a retailer who, before the enforcement of this Act, received tax exemption certificates from users of tax-exempt light oil and delivered tax-exempt light oil possesses those tax exemption certificates at the time of enforcement of this Act, and the quantity of tax-exempt light oil stated on those certificates, together with the quantity of light oil referred to in the preceding Article, is one kiloliter or more within the same prefecture, the retailer is deemed to have taken delivery, from a contracted dealer or primary distributor on the date of enforcement of this Act, of light oil in a quantity corresponding to the quantity of tax-exempt light oil stated on those certificates, and the provisions of the New Act apply. The rate of light oil delivery tax in this case is 2,500 yen per kiloliter, notwithstanding Article 700-7 of the New Act. machine translation, not official ### 第二十一条 suppl-3391-29/art-21 · https://japanlaw.org/en/local-tax-act/suppl-3391-29/art-21 · https://japanlaw.org/l/325AC0000000226/suppl-3391-29/art-21 **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（附則第十八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）から起算して一月以内に、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-3391-29/art-21/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3391-29/art-21/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3391-29/art-21/par-1 In the cases of the preceding three Articles, light oil delivery tax is to be collected by the method of filing and payment, and a contracted dealer, primary distributor or retailer on whom light oil delivery tax is imposed under those provisions must, within one month from the date of enforcement of this Act (in the case of Article 18 of the Supplementary Provisions, the date on which the contracted dealer or primary distributor made the transfer), submit a return stating the tax base quantity of light oil delivery tax, the tax amount and other matters specified by the Prefectural Ordinance of that prefecture to the prefectural governor of the prefecture in which is located the office or place of business that directly manages that light oil of the contracted dealer, primary distributor or retailer (in the case of the preceding Article, the office or place of business that possesses those tax exemption certificates), 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-3391-29/art-21/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3391-29/art-21/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3391-29/art-21/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-3391-29/art-21/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3391-29/art-21/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3391-29/art-21/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-3391-29/art-21/par-4 · https://japanlaw.org/en/local-tax-act/suppl-3391-29/art-21/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3391-29/art-21/par-4 Where the prefectural governor has deferred collection under the provisions of paragraph (2), the governor is to exempt the portion, corresponding to the period for which collection was deferred, of the amount of delinquency charges relating to the tax amount 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-3391-29/art-21/par-5 · https://japanlaw.org/en/local-tax-act/suppl-3391-29/art-21/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3391-29/art-21/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 ### 第二十二条（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-3391-29/art-22 · https://japanlaw.org/en/local-tax-act/suppl-3391-29/art-22 · https://japanlaw.org/l/325AC0000000226/suppl-3391-29/art-22 **第一項** 四十年法第七百三条の三第五項から第八項まで及び第七百六条の二第一項の規定は、昭和四十年度分の国民健康保険税から適用し、昭和三十九年度分までの国民健康保険税については、なお従前の例による。 suppl-3391-29/art-22/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3391-29/art-22/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3391-29/art-22/par-1 The provisions of Article 703-3, paragraphs (5) through (8) and Article 706-2, paragraph (1) of the 1965 Act apply from national health insurance tax for fiscal year 1965, and for national health insurance tax up to fiscal year 1964, the provisions then in force continue to govern. machine translation, not official ### 第二十三条（改正前の地方税法の規定に基づいて課し、又は課すべきであつた地方税の取扱い） — 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-3391-29/art-23 · https://japanlaw.org/en/local-tax-act/suppl-3391-29/art-23 · https://japanlaw.org/l/325AC0000000226/suppl-3391-29/art-23 **第一項** この法律による改正前の地方税法の規定に基づいて課し、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-3391-29/art-23/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3391-29/art-23/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3391-29/art-23/par-1 For local tax imposed, or that should have been imposed, under the provisions of the Local Tax Act prior to amendment by this Act, the provisions then in force continue to govern. machine translation, not official ### 第二十四条（政令への委任） — Delegation to Cabinet Order caption: machine translation, not official suppl-3391-29/art-24 · https://japanlaw.org/en/local-tax-act/suppl-3391-29/art-24 · https://japanlaw.org/l/325AC0000000226/suppl-3391-29/art-24 **第一項** 前二十三条に規定するもののほか、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-3391-29/art-24/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3391-29/art-24/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3391-29/art-24/par-1 In addition to what is provided in the preceding 23 Articles, necessary Transitional Measures concerning the enforcement of this Act are specified by Cabinet Order. machine translation, not official ### 第三十条（改正後の地方税法の一部を改正する法律の規定の適用） — Application of the Provisions of the Act Partially Amending the Local Tax Act as Amended caption: machine translation, not official suppl-3391-29/art-30 · https://japanlaw.org/en/local-tax-act/suppl-3391-29/art-30 · https://japanlaw.org/l/325AC0000000226/suppl-3391-29/art-30 **第一項** 第四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附則第五十二条第一項から第三項までの規定は、この法律の施行の日の属する事業年度分の法人の事業税から適用し、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事業税については、なお従前の例による。 suppl-3391-29/art-30/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3391-29/art-30/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3391-29/art-30/par-1 The provisions of Article 52, paragraphs (1) through (3) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act as amended by the provisions of Article 4 apply from corporate enterprise tax for the business year that includes the date of enforcement of this Act, and for corporate enterprise tax for each business year up to the business year immediately preceding the business year that includes that date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-3391-29/art-1/par-1: 附則第三条 → 地方税法 附則第三条 (Supplementary Provisions, Article 3), suppl-3391-29/art-3 — https://japanlaw.org/en/local-tax-act/suppl-3391-29/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-3391-29/art-3 - suppl-3391-29/art-1/par-1: 第十条 → 地方税法 附則第十条 (Supplementary Provisions, Article 10), suppl-3391-29/art-10 — https://japanlaw.org/en/local-tax-act/suppl-3391-29/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-3391-29/art-10 - suppl-3391-29/art-1/par-1: 第二十二条 → 地方税法 附則第二十二条 (Supplementary Provisions, Article 22), suppl-3391-29/art-22 — https://japanlaw.org/en/local-tax-act/suppl-3391-29/art-22 · https://japanlaw.org/l/325AC0000000226/suppl-3391-29/art-22 - suppl-3391-29/art-3/par-1: 第三十二条第七項 → 地方税法 第三十二条第七項 (Article 32, paragraph (7)), art-32/par-7 — https://japanlaw.org/en/local-tax-act/art-32/par-7 · https://japanlaw.org/l/325AC0000000226/art-32/par-7 - suppl-3391-29/art-6/par-1: 新法第七十二条の十八第一項 → 地方税法 第七十二条の十八第一項 (Article 72-18, paragraph (1)), art-72-18/par-1 — https://japanlaw.org/en/local-tax-act/art-72-18/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-18/par-1 - suppl-3391-29/art-7/par-1: 第七十二条の四十八第一項 → 地方税法 第七十二条の四十八第一項 (Article 72-48, paragraph (1)), art-72-48/par-1 — https://japanlaw.org/en/local-tax-act/art-72-48/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-48/par-1 - suppl-3391-29/art-8/par-1: 新法第七十三条の十四第一項 → 地方税法 第七十三条の十四第一項 (Article 73-14, paragraph (1)), art-73-14/par-1 — https://japanlaw.org/en/local-tax-act/art-73-14/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-14/par-1 - suppl-3391-29/art-8/par-1: 第七十三条の十五の二第一項 → 地方税法 第七十三条の十五の二第一項 (Article 73-15-2, paragraph (1)), art-73-15-2/par-1 — https://japanlaw.org/en/local-tax-act/art-73-15-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-15-2/par-1 - suppl-3391-29/art-8/par-1: 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-3391-29/art-11/par-1: 新法第三百四十八条第二項 → 地方税法 第三百四十八条第二項 (Article 348, paragraph (2)), art-348/par-2 — https://japanlaw.org/en/local-tax-act/art-348/par-2 · https://japanlaw.org/l/325AC0000000226/art-348/par-2 - suppl-3391-29/art-12/par-1: 新法第三百四十九条の三第十五項 → 地方税法 第三百四十九条の三第十四項 (Article 349-3, paragraph (14)), art-349-3/par-14 — https://japanlaw.org/en/local-tax-act/art-349-3/par-14 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-14 - suppl-3391-29/art-12/par-1: 同条第十六項 → 地方税法 第三百四十九条の三第十五項 (Article 349-3, paragraph (15)), art-349-3/par-15 — https://japanlaw.org/en/local-tax-act/art-349-3/par-15 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-15 - suppl-3391-29/art-15/par-1: 新法第四百六十五条 → 地方税法 第四百六十五条 (Article 465), art-465 — https://japanlaw.org/en/local-tax-act/art-465 · https://japanlaw.org/l/325AC0000000226/art-465 - suppl-3391-29/art-18/par-1: 前条 → 地方税法 附則第十七条 (Supplementary Provisions, Article 17), suppl-3391-29/art-17 — https://japanlaw.org/en/local-tax-act/suppl-3391-29/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-3391-29/art-17 - suppl-3391-29/art-19/par-1: 次条 → 地方税法 附則第二十条 (Supplementary Provisions, Article 20), suppl-3391-29/art-20 — https://japanlaw.org/en/local-tax-act/suppl-3391-29/art-20 · https://japanlaw.org/l/325AC0000000226/suppl-3391-29/art-20 - suppl-3391-29/art-20/par-1: 前条 → 地方税法 附則第十九条 (Supplementary Provisions, Article 19), suppl-3391-29/art-19 — https://japanlaw.org/en/local-tax-act/suppl-3391-29/art-19 · https://japanlaw.org/l/325AC0000000226/suppl-3391-29/art-19 - suppl-3391-29/art-21/par-1: 前三条 → 地方税法 附則第十八条 (Supplementary Provisions, Article 18), suppl-3391-29/art-18 — https://japanlaw.org/en/local-tax-act/suppl-3391-29/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-3391-29/art-18 - suppl-3391-29/art-21/par-1: 前三条 → 地方税法 附則第十九条 (Supplementary Provisions, Article 19), suppl-3391-29/art-19 — https://japanlaw.org/en/local-tax-act/suppl-3391-29/art-19 · https://japanlaw.org/l/325AC0000000226/suppl-3391-29/art-19 - suppl-3391-29/art-21/par-1: 前三条 → 地方税法 附則第二十条 (Supplementary Provisions, Article 20), suppl-3391-29/art-20 — https://japanlaw.org/en/local-tax-act/suppl-3391-29/art-20 · https://japanlaw.org/l/325AC0000000226/suppl-3391-29/art-20 - suppl-3391-29/art-21/par-2: 前項 → 地方税法 附則第二十一条第一項 (Supplementary Provisions, Article 21, paragraph (1)), suppl-3391-29/art-21/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3391-29/art-21/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3391-29/art-21/par-1 - suppl-3391-29/art-21/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-3391-29/art-21/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-3391-29/art-21/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-3391-29/art-21/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-3391-29/art-21/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-3391-29/art-21/par-3: 前項 → 地方税法 附則第二十一条第二項 (Supplementary Provisions, Article 21, paragraph (2)), suppl-3391-29/art-21/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3391-29/art-21/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3391-29/art-21/par-2 - suppl-3391-29/art-21/par-4: 第二項 → 地方税法 附則第二十一条第二項 (Supplementary Provisions, Article 21, paragraph (2)), suppl-3391-29/art-21/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3391-29/art-21/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3391-29/art-21/par-2 - suppl-3391-29/art-21/par-5: 第二項 → 地方税法 附則第二十一条第二項 (Supplementary Provisions, Article 21, paragraph (2)), suppl-3391-29/art-21/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3391-29/art-21/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3391-29/art-21/par-2 - suppl-3391-29/art-22/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 9 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-3391-29/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3391-29/art-1/par-1 - 地方税法 附則第十八条第一項 — https://japanlaw.org/en/local-tax-act/suppl-3391-29/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3391-29/art-18/par-1 - 地方税法 附則第十九条第一項 — https://japanlaw.org/en/local-tax-act/suppl-3391-29/art-19/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3391-29/art-19/par-1 - 地方税法 附則第二十条第一項 — https://japanlaw.org/en/local-tax-act/suppl-3391-29/art-20/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3391-29/art-20/par-1 - 地方税法 附則第二十一条第一項 — https://japanlaw.org/en/local-tax-act/suppl-3391-29/art-21/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3391-29/art-21/par-1 - 地方税法 附則第二十一条第二項 — https://japanlaw.org/en/local-tax-act/suppl-3391-29/art-21/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3391-29/art-21/par-2 - 地方税法 附則第二十一条第三項 — https://japanlaw.org/en/local-tax-act/suppl-3391-29/art-21/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3391-29/art-21/par-3 - 地方税法 附則第二十一条第四項 — https://japanlaw.org/en/local-tax-act/suppl-3391-29/art-21/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3391-29/art-21/par-4 - 地方税法 附則第二十一条第五項 — https://japanlaw.org/en/local-tax-act/suppl-3391-29/art-21/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3391-29/art-21/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-20261027T202151-276, 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 — Machine translation, batch local-tax-act-20261027T214204-233, 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