# 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-3431-4. 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-3431-4` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3431-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3431-4 - 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 昭和四三年三月三〇日法律第四号 suppl-3431-4 · https://japanlaw.org/en/local-tax-act/suppl-3431-4 · https://japanlaw.org/l/325AC0000000226/suppl-3431-4 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3431-4/art-1 · https://japanlaw.org/en/local-tax-act/suppl-3431-4/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-3431-4/art-1 **第一項** この法律は、昭和四十三年四月一日から施行する。ただし、第百十四条の五並びに第四百八十九条第一項及び第二項の改正規定並びに附則第八条及び第十二条第一項の規定は同年六月一日から、自動車取得税に関する改正規定並びに附則第十五条、第十九条及び第二十条の規定は同年七月一日から施行する。 suppl-3431-4/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3431-4/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3431-4/art-1/par-1 This Act comes into effect as of April 1, 1968; provided, however, that the provisions amending Article 114-5 and Article 489, paragraphs (1) and (2), and the provisions of Article 8 and Article 12, paragraph (1) of the Supplementary Provisions come into effect as of June 1, 1968, and the provisions amending the provisions concerning automobile acquisition tax and the provisions of Articles 15, 19 and 20 of the Supplementary Provisions come into effect as of July 1, 1968. machine translation, not official ### 第二条（修正申告等に係る道府県民税、市町村民税又は事業税の徴収猶予に関する規定の適用） — Application of Provisions on Deferral of Collection of Prefectural Inhabitant Tax, Municipal Inhabitant Tax or Enterprise Tax Relating to Amended Returns, etc. caption: machine translation, not official suppl-3431-4/art-2 · https://japanlaw.org/en/local-tax-act/suppl-3431-4/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-3431-4/art-2 **第一項** 改正後の地方税法（以下「新法」という。）第十五条の四の二の規定は、昭和四十三年四月一日（以下「施行日」という。）以後に提出した同条第一項第一号の申告書若しくは同日以後に受けた同項第二号の更正に係る法人の道府県民税若しくは市町村民税又は同日以後に提出した同項第三号の修正申告書に係る法人の事業税について適用する。 suppl-3431-4/art-2/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3431-4/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3431-4/art-2/par-1 The provisions of Article 15-4-2 of the Local Tax Act as amended (hereinafter referred to as the "New Act") apply to corporate prefectural inhabitant tax or municipal inhabitant tax relating to a return under paragraph (1), item (i) of that Article filed on or after April 1, 1968 (hereinafter referred to as the "Effective Date") or a reassessment under paragraph (1), item (ii) of that Article received on or after that date, or corporate enterprise tax relating to an amended return under paragraph (1), item (iii) of that Article filed on or after that date. machine translation, not official ### 第三条（課税標準額等の端数計算に関する規定の適用） — Application of Provisions on Calculation of Fractions of Tax Base Amounts, etc. caption: machine translation, not official suppl-3431-4/art-3 · https://japanlaw.org/en/local-tax-act/suppl-3431-4/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-3431-4/art-3 **第一項** 新法第二十条の四の二第一項の規定は施行日以後に確定する地方税について、同条第四項の規定は同日以後に徴収する滞納処分費について、同条第五項（同条第七項において準用する場合を含む。）の規定は同日以後に納付され、若しくは納入される延滞金、同日以後に確定する過少申告加算金、不申告加算金若しくは重加算金又は同日以後に還付のためその支出を決定し、若しくは充当する過誤納金その他の地方団体の徴収金に関する還付金に係る還付加算金について適用する。 suppl-3431-4/art-3/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3431-4/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3431-4/art-3/par-1 The provisions of Article 20-4-2, paragraph (1) of the New Act apply to local tax finalized on or after the Effective Date, the provisions of Article 20-4-2, paragraph (4) of the New Act apply to expenses for the delinquent tax collection procedure collected on or after that date, and the provisions of Article 20-4-2, paragraph (5) of the New Act (including as applied mutatis mutandis under Article 20-4-2, paragraph (7) of the New Act) apply to delinquency charge paid or remitted on or after that date, additional charge for understatement, additional charge for failure to file or substantial additional charge finalized on or after that date, or interest on refund relating to refunds concerning overpayments or payments by mistake and other local government levies for which a decision to disburse for refund is made, or appropriation is carried out, on or after that date. machine translation, not official ### 第四条（不申告加算金に関する規定の適用） — Application of Provisions on Additional Charge for Failure to File caption: machine translation, not official suppl-3431-4/art-4 · https://japanlaw.org/en/local-tax-act/suppl-3431-4/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-3431-4/art-4 **第一項** 別段の定めがあるものを除き、新法の規定中不申告加算金に関する部分は、施行日以後に確定する不申告加算金について適用する。 suppl-3431-4/art-4/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3431-4/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3431-4/art-4/par-1 Except as otherwise provided, the provisions of the New Act relating to additional charge for failure to file apply to additional charge for failure to file finalized on or after the Effective Date. machine translation, not official ### 第五条（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-3431-4/art-5 · https://japanlaw.org/en/local-tax-act/suppl-3431-4/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-3431-4/art-5 **第一項** 新法第二十五条第一項第二号の規定は、施行日以後に改正前の地方税法（以下「旧法」という。）第五十三条第六項の申告期限が到来する法人の道府県民税について適用し、同日前に当該申告期限が到来した法人の道府県民税については、なお従前の例による。 suppl-3431-4/art-5/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3431-4/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3431-4/art-5/par-1 The provisions of Article 25, paragraph (1), item (ii) of the New Act apply to corporate prefectural inhabitant tax for which the return due date under Article 53, paragraph (6) of the Local Tax Act prior to amendment (hereinafter referred to as the "Former Act") arrives on or after the Effective Date, and the provisions then in force continue to govern corporate prefectural inhabitant tax for which that return due date arrived before that date. machine translation, not official **第二項** 旧法第五十三条第五項の規定は、施行日前に開始した事業年度において生じた欠損金額につき法人税法第八十一条（同法第百四十五条において準用する場合を含む。）の規定による法人税額の還付を受けた同項に規定する法人の法人税割の課税標準となる法人税額の計算については、なおその効力を有する。 suppl-3431-4/art-5/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3431-4/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3431-4/art-5/par-2 The provisions of Article 53, paragraph (5) of the Former Act remain in force with respect to the calculation of the corporation tax amount that is the tax base of the corporation tax levy of a corporation prescribed in Article 53, paragraph (5) of the Former Act that received a refund of corporation tax amount under Article 81 of the Corporation Tax Act (including as applied mutatis mutandis under Article 145 of that Act) with respect to an amount of deficit arising in a business year that began before the Effective Date. machine translation, not official **第三項** 別段の定めがあるものを除き、新法の規定中個人の道府県民税に関する部分は、昭和四十三年度分の個人の道府県民税から適用し、昭和四十二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-3431-4/art-5/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3431-4/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3431-4/art-5/par-3 Except as otherwise provided, the provisions of the New Act relating to individual prefectural inhabitant tax apply from individual prefectural inhabitant tax for fiscal year 1968, and the provisions then in force continue to govern individual prefectural inhabitant tax through fiscal year 1967. machine translation, not official **第四項** 新法別表第一は、施行日以後に支払われる新法第五十条の二に規定する退職手当等に係る新法第五十条の六の規定によつて徴収する税額（以下この項において「特別徴収税額」という。）又は同日以後に確定する新法第五十条の八の規定によつて徴収する税額（以下この項において「普通徴収税額」という。）の算定について適用し、同日前に支払われた当該退職手当等に係る特別徴収税額又は同日前に確定した普通徴収税額の算定については、なお従前の例による。 suppl-3431-4/art-5/par-4 · https://japanlaw.org/en/local-tax-act/suppl-3431-4/art-5/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3431-4/art-5/par-4 Appended Table 1 of the New Act applies to the calculation of the tax amount collected under Article 50-6 of the New Act (hereinafter in this paragraph referred to as the "tax amount collected by special collection") relating to severance pay or other such compensation prescribed in Article 50-2 of the New Act paid on or after the Effective Date, or the tax amount collected under Article 50-8 of the New Act (hereinafter in this paragraph referred to as the "ordinary collection tax amount") finalized on or after that date, and the provisions then in force continue to govern the calculation of the tax amount collected by special collection relating to that severance pay or other such compensation paid before that date or the ordinary collection tax amount finalized before that date. 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-3431-4/art-6 · https://japanlaw.org/en/local-tax-act/suppl-3431-4/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-3431-4/art-6 **第一項** 新法第七十二条の二十二第五項の規定は、施行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（清算所得に対する事業税を課される法人の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分配により納付すべき法人の事業税を含む。以下この項において同じ。）について適用し、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-3431-4/art-6/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3431-4/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3431-4/art-6/par-1 The provisions of Article 72-22, paragraph (5) of the New Act apply to corporate enterprise tax for business years beginning on or after the Effective Date 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 of corporations subject to enterprise tax on liquidation income and corporate enterprise tax to be paid upon distribution of part of residual assets; the same applies in this paragraph), 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 **第二項** 新法の規定中個人の事業税に関する部分は、昭和四十三年度分の個人の事業税から適用し、昭和四十二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-3431-4/art-6/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3431-4/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3431-4/art-6/par-2 The provisions of the New Act relating to individual enterprise tax apply from individual enterprise tax for fiscal year 1968, and the provisions then in force continue to govern individual enterprise tax through fiscal year 1967. machine translation, not official ### 第七条（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-3431-4/art-7 · https://japanlaw.org/en/local-tax-act/suppl-3431-4/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-3431-4/art-7 **第一項** 別段の定めがあるものを除き、新法の規定中不動産取得税に関する部分は、施行日以後の不動産の取得に対する不動産取得税について適用し、同日前の不動産の取得に対する不動産取得税については、なお従前の例による。 suppl-3431-4/art-7/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3431-4/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3431-4/art-7/par-1 Except as otherwise provided, the provisions of the New Act relating to real property acquisition tax apply to real property acquisition tax on acquisitions of real property on or after the Effective Date, and the provisions then in force continue to govern real property acquisition tax on acquisitions of real property before that date. machine translation, not official **第二項** 新法第七十三条の二第二項の規定は、同項に規定する家屋の新築後最初に行なわれる注文者に対する請負人からの譲渡で施行日以後にされるものについて適用し、同日前にされた当該譲渡については、なお従前の例による。 suppl-3431-4/art-7/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3431-4/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3431-4/art-7/par-2 The provisions of Article 73-2, paragraph (2) of the New Act apply to the first transfer from a contractor to the person who placed the order after the new construction of a house prescribed in that paragraph, where that transfer is made on or after the Effective Date, and the provisions then in force continue to govern a transfer of that kind made before that date. machine translation, not official ### 第八条（料理飲食等消費税に関する規定の適用） — Application of Provisions on Consumption Tax on Meals, Drinks, etc. caption: machine translation, not official suppl-3431-4/art-8 · https://japanlaw.org/en/local-tax-act/suppl-3431-4/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-3431-4/art-8 **第一項** 新法第百十四条の五第二項及び第三項の規定は、昭和四十三年六月一日以後における飲食及び宿泊並びにその他の利用行為（新法第百十三条第一項に規定するその他の利用行為をいう。）に対して課すべき料理飲食等消費税について適用し、同日前におけるこれらの行為に対して課する料理飲食等消費税については、なお従前の例による。 suppl-3431-4/art-8/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3431-4/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3431-4/art-8/par-1 The provisions of Article 114-5, paragraphs (2) and (3) of the New Act apply to consumption tax on meals, drinks, etc. to be imposed on eating, drinking and lodging and other acts of use (meaning the other acts of use prescribed in Article 113, paragraph (1) of the New Act) on or after June 1, 1968, and the provisions then in force continue to govern consumption tax on meals, drinks, etc. to be imposed on those acts before that date. 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-3431-4/art-9 · https://japanlaw.org/en/local-tax-act/suppl-3431-4/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-3431-4/art-9 **第一項** 新法第二百九十六条第一項第二号の規定は、施行日以後に旧法第三百二十一条の八第六項の申告期限が到来する法人の市町村民税について適用し、同日前に当該申告期限が到来した法人の市町村民税については、なお従前の例による。 suppl-3431-4/art-9/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3431-4/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3431-4/art-9/par-1 The provisions of Article 296, paragraph (1), item (ii) of the New Act apply to corporate municipal inhabitant tax for which the return due date under Article 321-8, paragraph (6) of the Former Act arrives on or after the Effective Date, and the provisions then in force continue to govern corporate municipal inhabitant tax for which that return due date arrived before that date. machine translation, not official **第二項** 旧法第三百二十一条の八第五項の規定は、施行日前に開始した事業年度において生じた欠損金額につき法人税法第八十一条（同法第百四十五条において準用する場合を含む。）の規定による法人税額の還付を受けた同項に規定する法人の法人税割の課税標準となる法人税額の計算については、なおその効力を有する。 suppl-3431-4/art-9/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3431-4/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3431-4/art-9/par-2 The provisions of Article 321-8, paragraph (5) of the Former Act remain in force with respect to the calculation of the corporation tax amount that forms the tax base of the corporation tax levy of a corporation prescribed in that paragraph that has received a refund of corporation tax under the provisions of Article 81 of the Corporation Tax Act (including as applied mutatis mutandis pursuant to Article 145 of that Act) in respect of a deficit arising in a business year that began before the Effective Date. machine translation, not official **第三項** 別段の定めがあるものを除き、新法の規定中個人の市町村民税に関する部分は、昭和四十三年度分の個人の市町村民税から適用し、昭和四十二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-3431-4/art-9/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3431-4/art-9/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3431-4/art-9/par-3 Except as otherwise specially provided, the provisions of the New Act relating to individual municipal inhabitant tax apply from individual municipal inhabitant tax for fiscal year 1968, and the provisions then in force continue to govern individual municipal inhabitant tax up to fiscal year 1967. machine translation, not official **第四項** 新法別表第二は、施行日以後に支払われる新法第三百二十八条に規定する退職手当等に係る新法第三百二十八条の六の規定によつて徴収する税額（以下この項において「特別徴収税額」という。）又は同日以後に確定する新法第三百二十八条の十三第一項の規定によつて徴収する税額（以下この項において「普通徴収税額」という。）の算定について適用し、同日前に支払われた当該退職手当等に係る特別徴収税額又は同日前に確定した普通徴収税額の算定については、なお従前の例による。 suppl-3431-4/art-9/par-4 · https://japanlaw.org/en/local-tax-act/suppl-3431-4/art-9/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3431-4/art-9/par-4 Appended Table 2 of the New Act applies to the calculation of the tax amount collected under the provisions of Article 328-6 of the New Act in respect of severance pay or other such compensation prescribed in Article 328 of the New Act that is paid on or after the Effective Date (hereinafter in this paragraph referred to as the "tax amount collected by special collection") or the tax amount collected under the provisions of Article 328-13, paragraph (1) of the New Act that is finalized on or after that date (hereinafter in this paragraph referred to as the "ordinary collection tax amount"), and the provisions then in force continue to govern the calculation of the tax amount collected by special collection in respect of that severance pay or other such compensation paid before that date or of the ordinary collection tax amount finalized before that date. machine translation, not official ### 第十条（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-3431-4/art-10 · https://japanlaw.org/en/local-tax-act/suppl-3431-4/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-3431-4/art-10 **第一項** 別段の定めがあるものを除き、新法の規定中固定資産税に関する部分は、昭和四十三年度分の固定資産税から適用し、昭和四十二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-3431-4/art-10/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3431-4/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3431-4/art-10/par-1 Except as otherwise specially provided, the provisions of the New Act relating to fixed assets tax apply from fixed assets tax for fiscal year 1968, and the provisions then in force continue to govern fixed assets tax up to fiscal year 1967. machine translation, not official **第二項** 新法第三百五十条第二項及び第三項の規定は、昭和四十四年度分の固定資産税から適用する。 suppl-3431-4/art-10/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3431-4/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3431-4/art-10/par-2 The provisions of Article 350, paragraphs (2) and (3) of the New Act apply from fixed assets tax for fiscal year 1969. machine translation, not official ### 第十一条（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-3431-4/art-11 · https://japanlaw.org/en/local-tax-act/suppl-3431-4/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-3431-4/art-11 **第一項** 新法第四百四十五条の二の規定は、昭和四十三年度分の軽自動車税から適用し、昭和四十二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-3431-4/art-11/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3431-4/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3431-4/art-11/par-1 The provisions of Article 445-2 of the New Act apply from light motor vehicle tax for fiscal year 1968, and the provisions then in force continue to govern light motor vehicle tax up to fiscal year 1967. machine translation, not official ### 第十二条（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-3431-4/art-12 · https://japanlaw.org/en/local-tax-act/suppl-3431-4/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-3431-4/art-12 **第一項** 新法第四百八十九条第一項及び第二項の規定は、昭和四十三年六月一日以後に使用する電気に対する電気ガス税（特別徴収に係る電気ガス税にあつては、同日以後に収納すべき料金に係るもの）について適用し、同日前に使用した電気に対する電気ガス税（特別徴収に係る電気ガス税にあつては、同日前に収納した、又は収納すべきであつた料金に係るもの）については、なお従前の例による。 suppl-3431-4/art-12/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3431-4/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3431-4/art-12/par-1 The provisions of Article 489, paragraphs (1) and (2) of the New Act apply to electricity and gas tax on electricity used on or after June 1, 1968 (for electricity and gas tax subject to special collection, that relating to charges to be collected on or after that date), and the provisions then in force continue to govern electricity and gas tax on electricity used before that date (for electricity and gas tax subject to special collection, that relating to charges collected, or that should have been collected, before that date). machine translation, not official **第二項** 新法第四百九十条の二第一項の規定は、施行日以後に使用するガスに対する電気ガス税（特別徴収に係る電気ガス税にあつては、同日以後に収納すべき料金に係るもの）について適用し、同日前に使用したガスに対する電気ガス税（特別徴収に係る電気ガス税にあつては、同日前に収納した、又は収納すべきであつた料金に係るもの）については、なお従前の例による。 suppl-3431-4/art-12/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3431-4/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3431-4/art-12/par-2 The provisions of Article 490-2, paragraph (1) of the New Act apply to electricity and gas tax on gas used on or after the Effective Date (for electricity and gas tax subject to special collection, that relating to charges to be collected on or after that date), and the provisions then in force continue to govern electricity and gas tax on gas used before that date (for electricity and gas tax subject to special collection, that relating to charges collected, or that should have been collected, before that date). machine translation, not official ### 第十三条（都市計画税に関する規定の適用） — Application of Provisions on City Planning Tax caption: machine translation, not official suppl-3431-4/art-13 · https://japanlaw.org/en/local-tax-act/suppl-3431-4/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-3431-4/art-13 **第一項** 新法第七百二条第二項及び附則第五十七項の規定は、昭和四十三年度分の都市計画税から適用し、昭和四十二年度分までの都市計画税については、なお従前の例による。 suppl-3431-4/art-13/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3431-4/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3431-4/art-13/par-1 The provisions of Article 702, paragraph (2) of the New Act and paragraph (57) of the Supplementary Provisions of the New Act apply from city planning tax for fiscal year 1968, and the provisions then in force continue to govern city planning tax up to fiscal year 1967. machine translation, not official ### 第十四条（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-3431-4/art-14 · https://japanlaw.org/en/local-tax-act/suppl-3431-4/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-3431-4/art-14 **第一項** 新法第七百三条の三第二項及び第六項の規定は、昭和四十三年度分の国民健康保険税から適用し、昭和四十二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-3431-4/art-14/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3431-4/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3431-4/art-14/par-1 The provisions of Article 703-3, paragraphs (2) and (6) of the New Act apply from national health insurance tax for fiscal year 1968, and the provisions then in force continue to govern national health insurance tax up to fiscal year 1967. machine translation, not official ### 第十五条（法定外普通税としての自動車取得税の廃止） — Abolition of Automobile Acquisition Tax as a Non-Statutory Ordinary Tax caption: machine translation, not official suppl-3431-4/art-15 · https://japanlaw.org/en/local-tax-act/suppl-3431-4/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-3431-4/art-15 **第一項** 新法の規定中自動車取得税に関する部分の施行の際、旧法の規定に基づき、自動車の取得に対し、その取得者に課する法定外普通税（以下この条において「法定外普通税としての自動車取得税」という。）を課している道府県は、昭和四十三年七月一日以後においては、法定外普通税としての自動車取得税を課することができない。ただし、同日前に課すべきであつた当該法定外普通税としての自動車取得税については、この限りでない。 suppl-3431-4/art-15/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3431-4/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3431-4/art-15/par-1 A prefecture that, at the time of the enforcement of the provisions of the New Act relating to automobile acquisition tax, is imposing, based on the provisions of the Former Act, a non-statutory ordinary tax on the acquirer on the acquisition of a motor vehicle (hereinafter in this Article referred to as "automobile acquisition tax as a non-statutory ordinary tax") may not impose automobile acquisition tax as a non-statutory ordinary tax on or after July 1, 1968; provided, however, that this does not apply to automobile acquisition tax as a non-statutory ordinary tax that should have been imposed before that date. machine translation, not official ### 第十六条（罰則に関する規定の適用） — Application of Provisions on Penal Provisions caption: machine translation, not official suppl-3431-4/art-16 · https://japanlaw.org/en/local-tax-act/suppl-3431-4/art-16 · https://japanlaw.org/l/325AC0000000226/suppl-3431-4/art-16 **第一項** この法律の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる地方税に係るこの法律の施行後にした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-3431-4/art-16/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3431-4/art-16/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3431-4/art-16/par-1 With regard to the application of penal provisions to acts committed before this Act comes into effect and to acts committed after this Act comes into effect that relate to local taxes for which the provisions then in force are to continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern. machine translation, not official ### 第十七条（政令への委任） — Delegation to Cabinet Order caption: machine translation, not official suppl-3431-4/art-17 · https://japanlaw.org/en/local-tax-act/suppl-3431-4/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-3431-4/art-17 **第一項** 前各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-3431-4/art-17/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3431-4/art-17/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3431-4/art-17/par-1 Beyond what is provided for in each of the preceding Articles, Transitional Measures necessary for the enforcement of this Act are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-3431-4/art-1/par-1: 附則第八条 → 地方税法 附則第八条 (Supplementary Provisions, Article 8), suppl-3431-4/art-8 — https://japanlaw.org/en/local-tax-act/suppl-3431-4/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-3431-4/art-8 - suppl-3431-4/art-1/par-1: 第十二条第一項 → 地方税法 附則第十二条第一項 (Supplementary Provisions, Article 12, paragraph (1)), suppl-3431-4/art-12/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3431-4/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3431-4/art-12/par-1 - suppl-3431-4/art-1/par-1: 附則第十五条 → 地方税法 附則第十五条 (Supplementary Provisions, Article 15), suppl-3431-4/art-15 — https://japanlaw.org/en/local-tax-act/suppl-3431-4/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-3431-4/art-15 - suppl-3431-4/art-3/par-1: 新法第二十条の四の二第一項 → 地方税法 第二十条の四の二第一項 (Article 20-4-2, paragraph (1)), art-20-4-2/par-1 — https://japanlaw.org/en/local-tax-act/art-20-4-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-20-4-2/par-1 - suppl-3431-4/art-3/par-1: 同条第四項 → 地方税法 第二十条の四の二第四項 (Article 20-4-2, paragraph (4)), art-20-4-2/par-4 — https://japanlaw.org/en/local-tax-act/art-20-4-2/par-4 · https://japanlaw.org/l/325AC0000000226/art-20-4-2/par-4 - suppl-3431-4/art-3/par-1: 同条第五項 → 地方税法 第二十条の四の二第五項 (Article 20-4-2, paragraph (5)), art-20-4-2/par-5 — https://japanlaw.org/en/local-tax-act/art-20-4-2/par-5 · https://japanlaw.org/l/325AC0000000226/art-20-4-2/par-5 - suppl-3431-4/art-3/par-1: 同条第七項 → 地方税法 第二十条の四の二第七項 (Article 20-4-2, paragraph (7)), art-20-4-2/par-7 — https://japanlaw.org/en/local-tax-act/art-20-4-2/par-7 · https://japanlaw.org/l/325AC0000000226/art-20-4-2/par-7 - suppl-3431-4/art-5/par-1: 新法第二十五条第一項第二号 → 地方税法 第二十五条第一項第二号 (Article 25, paragraph (1), item (ii)), art-25/par-1/item-2 — https://japanlaw.org/en/local-tax-act/art-25/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-25/par-1/item-2 - suppl-3431-4/art-5/par-4: 新法第五十条の二 → 地方税法 第五十条の二 (Article 50-2), art-50-2 — https://japanlaw.org/en/local-tax-act/art-50-2 · https://japanlaw.org/l/325AC0000000226/art-50-2 - suppl-3431-4/art-5/par-4: 新法第五十条の六 → 地方税法 第五十条の六 (Article 50-6), art-50-6 — https://japanlaw.org/en/local-tax-act/art-50-6 · https://japanlaw.org/l/325AC0000000226/art-50-6 - suppl-3431-4/art-5/par-4: この項 → 地方税法 附則第五条第四項 (Supplementary Provisions, Article 5, paragraph (4)), suppl-3431-4/art-5/par-4 — https://japanlaw.org/en/local-tax-act/suppl-3431-4/art-5/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3431-4/art-5/par-4 - suppl-3431-4/art-5/par-4: 新法第五十条の八 → 地方税法 第五十条の八 (Article 50-8), art-50-8 — https://japanlaw.org/en/local-tax-act/art-50-8 · https://japanlaw.org/l/325AC0000000226/art-50-8 - suppl-3431-4/art-6/par-1: この項 → 地方税法 附則第六条第一項 (Supplementary Provisions, Article 6, paragraph (1)), suppl-3431-4/art-6/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3431-4/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3431-4/art-6/par-1 - suppl-3431-4/art-7/par-2: 新法第七十三条の二第二項 → 地方税法 第七十三条の二第二項 (Article 73-2, paragraph (2)), art-73-2/par-2 — https://japanlaw.org/en/local-tax-act/art-73-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-73-2/par-2 - suppl-3431-4/art-9/par-1: 新法第二百九十六条第一項第二号 → 地方税法 第二百九十六条第一項第二号 (Article 296, paragraph (1), item (ii)), art-296/par-1/item-2 — https://japanlaw.org/en/local-tax-act/art-296/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-296/par-1/item-2 - suppl-3431-4/art-9/par-4: 新法第三百二十八条 → 地方税法 第三百二十八条 (Article 328), art-328 — https://japanlaw.org/en/local-tax-act/art-328 · https://japanlaw.org/l/325AC0000000226/art-328 - suppl-3431-4/art-9/par-4: 新法第三百二十八条の六 → 地方税法 第三百二十八条の六 (Article 328-6), art-328-6 — https://japanlaw.org/en/local-tax-act/art-328-6 · https://japanlaw.org/l/325AC0000000226/art-328-6 - suppl-3431-4/art-9/par-4: この項 → 地方税法 附則第九条第四項 (Supplementary Provisions, Article 9, paragraph (4)), suppl-3431-4/art-9/par-4 — https://japanlaw.org/en/local-tax-act/suppl-3431-4/art-9/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3431-4/art-9/par-4 - suppl-3431-4/art-9/par-4: 新法第三百二十八条の十三第一項 → 地方税法 第三百二十八条の十三第一項 (Article 328-13, paragraph (1)), art-328-13/par-1 — https://japanlaw.org/en/local-tax-act/art-328-13/par-1 · https://japanlaw.org/l/325AC0000000226/art-328-13/par-1 - suppl-3431-4/art-10/par-2: 新法第三百五十条第二項 → 地方税法 第三百五十条第二項 (Article 350, paragraph (2)), art-350/par-2 — https://japanlaw.org/en/local-tax-act/art-350/par-2 · https://japanlaw.org/l/325AC0000000226/art-350/par-2 - suppl-3431-4/art-13/par-1: 新法第七百二条第二項 → 地方税法 第七百二条第二項 (Article 702, paragraph (2)), art-702/par-2 — https://japanlaw.org/en/local-tax-act/art-702/par-2 · https://japanlaw.org/l/325AC0000000226/art-702/par-2 - suppl-3431-4/art-14/par-1: 新法第七百三条の三第二項 → 地方税法 第七百三条の三第二項 (Article 703-3, paragraph (2)), art-703-3/par-2 — https://japanlaw.org/en/local-tax-act/art-703-3/par-2 · https://japanlaw.org/l/325AC0000000226/art-703-3/par-2 - suppl-3431-4/art-15/par-1: この条 → 地方税法 附則第十五条 (Supplementary Provisions, Article 15), suppl-3431-4/art-15 — https://japanlaw.org/en/local-tax-act/suppl-3431-4/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-3431-4/art-15 ## Cited by 5 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-3431-4/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3431-4/art-1/par-1 - 地方税法 附則第五条第四項（道府県民税に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3431-4/art-5/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3431-4/art-5/par-4 - 地方税法 附則第六条第一項（事業税に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3431-4/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3431-4/art-6/par-1 - 地方税法 附則第九条第四項（市町村民税に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3431-4/art-9/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3431-4/art-9/par-4 - 地方税法 附則第十五条第一項（法定外普通税としての自動車取得税の廃止） — https://japanlaw.org/en/local-tax-act/suppl-3431-4/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3431-4/art-15/par-1 --- ## 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-20261027T214204-234, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-235, 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