# 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-3441-16. 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-3441-16` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3441-16 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3441-16 - 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 昭和四四年四月九日法律第一六号 suppl-3441-16 · https://japanlaw.org/en/local-tax-act/suppl-3441-16 · https://japanlaw.org/l/325AC0000000226/suppl-3441-16 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3441-16/art-1 · https://japanlaw.org/en/local-tax-act/suppl-3441-16/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-3441-16/art-1 **第一項** この法律は、公布の日から施行する。ただし、第一条中地方税法第四十二条第三項の改正規定及び宅地開発税に関する改正規定は昭和四十四年六月一日から、同法第百十四条の四、第百十四条の五第一項、第百十五条及び第百二十九条第三項の改正規定は同年十月一日から施行する。 suppl-3441-16/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3441-16/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3441-16/art-1/par-1 This Act comes into effect as of the date of promulgation; provided, however, that the provisions in Article 1 amending Article 42, paragraph (3) of the Local Tax Act and the provisions amending the provisions concerning residential land development tax come into effect on June 1, 1969, and the provisions amending Article 114-4, Article 114-5, paragraph (1), Article 115 and Article 129, paragraph (3) of that Act come into effect on October 1 of the same year. machine translation, not official ### 第二条（延滞金に関する規定の適用） — Application of Provisions on Delinquency Charges caption: machine translation, not official suppl-3441-16/art-2 · https://japanlaw.org/en/local-tax-act/suppl-3441-16/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-3441-16/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。）第十五条の九第三項の規定は、この法律の施行の日（以下「施行日」という。）以後における差押え又は担保の提供がされている期間に係る延滞金の額の計算について適用する。 suppl-3441-16/art-2/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3441-16/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3441-16/art-2/par-1 The provisions of Article 15-9, paragraph (3) of the Local Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "New Act") apply to the calculation of the amount of delinquency charges for the period during which seizure is made or security is provided on or after the day on which this Act comes into effect (hereinafter referred to as the "Effective Date"). machine translation, not official ### 第三条（還付加算金に関する規定の適用） — Application of Provisions on Interest on Refund caption: machine translation, not official suppl-3441-16/art-3 · https://japanlaw.org/en/local-tax-act/suppl-3441-16/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-3441-16/art-3 **第一項** 新法第十七条の四の規定は、施行日以後に還付のため支出を決定し、又は充当する過誤納金に加算すべき金額について適用する。ただし、当該加算すべき金額の全部又は一部で同日前の期間に対応するものの計算については、なお従前の例による。 suppl-3441-16/art-3/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3441-16/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3441-16/art-3/par-1 The provisions of Article 17-4 of the New Act apply to the amount to be added to an overpayment or payment by mistake for which expenditure for a refund is determined, or which is appropriated, on or after the Effective Date; provided, however, that the provisions then in force continue to govern the calculation of all or part of that amount to be added that corresponds to a period before that date. machine translation, not official ### 第四条（更正、決定等の期間制限に関する規定の適用） — Application of Provisions on Time Limits for Reassessment, Determination, etc. caption: machine translation, not official suppl-3441-16/art-4 · https://japanlaw.org/en/local-tax-act/suppl-3441-16/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-3441-16/art-4 **第一項** 新法第十七条の五第三項の規定は、施行日以後に同項の法定納期限が到来する法人の道府県民税及び市町村民税並びに法人の事業税に係る地方団体の徴収金について適用し、同日前に当該法定納期限が到来した法人の道府県民税及び市町村民税並びに法人の事業税に係る地方団体の徴収金については、なお従前の例による。 suppl-3441-16/art-4/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3441-16/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3441-16/art-4/par-1 The provisions of Article 17-5, paragraph (3) of the New Act apply to local government levies relating to corporate prefectural inhabitant tax, corporate municipal inhabitant tax and corporate enterprise tax for which the statutory payment due date prescribed in that paragraph arrives on or after the Effective Date, and the provisions then in force continue to govern local government levies relating to corporate prefectural inhabitant tax, corporate municipal inhabitant tax and corporate enterprise tax for which that statutory payment due date arrived before that date. machine translation, not official ### 第五条（不服申立期間に関する規定の適用） — Application of Provisions on Appeal Periods caption: machine translation, not official suppl-3441-16/art-5 · https://japanlaw.org/en/local-tax-act/suppl-3441-16/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-3441-16/art-5 **第一項** 第一条の規定による改正前の地方税法（以下「旧法」という。）第十九条の三の規定は、施行日前にされた旧法第十九条に規定する処分に係る不服申立てについては、なおその効力を有する。 suppl-3441-16/art-5/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3441-16/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3441-16/art-5/par-1 The provisions of Article 19-3 of the Local Tax Act prior to amendment by the provisions of Article 1 (hereinafter referred to as the "Former Act") remain in force with respect to appeals against dispositions prescribed in Article 19 of the Former Act that were made before the Effective Date. machine translation, not official ### 第六条（更正の請求に関する規定の適用） — Application of Provisions on Requests for Reassessment caption: machine translation, not official suppl-3441-16/art-6 · https://japanlaw.org/en/local-tax-act/suppl-3441-16/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-3441-16/art-6 **第一項** 別段の定めがあるものを除き、新法の規定中更正の請求に関する部分は、施行日以後に新法第二十条の九の三第一項の法定納期限（法人の事業税にあつては、旧法第七十二条の三十三の二第一項の規定による期限）が到来する地方税に係る更正の請求について適用し、同日前に当該法定納期限が到来する地方税に係る更正の請求については、なお従前の例による。 suppl-3441-16/art-6/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3441-16/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3441-16/art-6/par-1 Except as otherwise specially provided, the provisions of the New Act relating to requests for reassessment apply to requests for reassessment relating to local taxes for which the statutory payment due date under Article 20-9-3, paragraph (1) of the New Act (for corporate enterprise tax, the time limit under the provisions of Article 72-33-2, paragraph (1) of the Former Act) arrives on or after the Effective Date, and the provisions then in force continue to govern requests for reassessment relating to local taxes for which that statutory payment due date arrives before that date. machine translation, not official **第二項** 新法第五十三条の二及び第三百二十一条の八の二の規定は、施行日以後に国の税務官署がこれらの規定に規定する更正の通知をした場合について適用する。 suppl-3441-16/art-6/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3441-16/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3441-16/art-6/par-2 The provisions of Articles 53-2 and 321-8-2 of the New Act apply where a national tax office has given the notice of reassessment prescribed in those provisions on or after the Effective Date. machine translation, not official ### 第七条（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-3441-16/art-7 · https://japanlaw.org/en/local-tax-act/suppl-3441-16/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-3441-16/art-7 **第一項** 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、昭和四十四年度分の個人の道府県民税から適用し、昭和四十三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-3441-16/art-7/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3441-16/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3441-16/art-7/par-1 Except as otherwise specially provided, the provisions of the New Act relating to individual prefectural inhabitant tax apply from individual prefectural inhabitant tax for fiscal year 1969, and the provisions then in force continue to govern individual prefectural inhabitant tax up to fiscal year 1968. machine translation, not official **第二項** 新法第三十二条第八項の規定は、昭和四十三年以後の各年において生じた純損失の金額について適用し、昭和四十二年以前の各年において生じた純損失の金額については、なお従前の例による。 suppl-3441-16/art-7/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3441-16/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3441-16/art-7/par-2 The provisions of Article 32, paragraph (8) of the New Act apply to the amount of net loss arising in each year on or after 1968, and the provisions then in force continue to govern the amount of net loss arising in each year on or before 1967. machine translation, not official ### 第八条（事業税に関する規定の適用） — Application of Provisions on Enterprise Tax caption: machine translation, not official suppl-3441-16/art-8 · https://japanlaw.org/en/local-tax-act/suppl-3441-16/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-3441-16/art-8 **第一項** 新法第七十二条の十四第一項ただし書の規定は、昭和四十四年四月一日以後に終了する事業年度分の各事業年度の所得の計算について適用し、同日前に終了した事業年度分の各事業年度の所得の計算については、なお従前の例による。ただし、租税特別措置法の一部を改正する法律（昭和四十四年法律第十五号）附則第十二条第二項の規定によりなおその効力を有するものとされる同法による改正前の租税特別措置法（昭和三十二年法律第二十六号）第五十五条第三項の規定の適用を受ける事業年度分の各事業年度の所得の計算については、旧法第七十二条の十四第一項ただし書の規定は、なおその効力を有する。 suppl-3441-16/art-8/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3441-16/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3441-16/art-8/par-1 The provisions of Article 72-14, paragraph (1), proviso of the New Act apply to the calculation of income for each business year for business years ending on or after April 1, 1969, and the provisions then in force continue to govern the calculation of income for each business year for business years that ended before that date; provided, however, that the provisions of Article 72-14, paragraph (1), proviso of the Former Act remain in force with respect to the calculation of income for each business year for business years to which the provisions of Article 55, paragraph (3) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) prior to amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 15 of 1969), which are to remain in force pursuant to the provisions of Article 12, paragraph (2) of the Supplementary Provisions of that amending Act, apply. machine translation, not official **第二項** 別段の定めがあるものを除き、新法の規定中個人の事業税に関する部分は、昭和四十四年度分の個人の事業税から適用し、昭和四十三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-3441-16/art-8/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3441-16/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3441-16/art-8/par-2 Except as otherwise specially provided, the provisions of the New Act relating to individual enterprise tax apply from individual enterprise tax for fiscal year 1969, and the provisions then in force continue to govern individual enterprise tax up to fiscal year 1968. machine translation, not official **第三項** 新法第七十二条の十七第六項及び第十項の規定は、昭和四十三年以後の各年において生じた損失の金額について適用し、昭和四十二年以前の各年において生じた損失の金額については、なお従前の例による。 suppl-3441-16/art-8/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3441-16/art-8/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3441-16/art-8/par-3 The provisions of Article 72-17, paragraphs (6) and (10) of the New Act apply to the amount of loss arising in each year on or after 1968, and the provisions then in force continue to govern the amount of loss arising in each year on or before 1967. machine translation, not official ### 第九条（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-3441-16/art-9 · https://japanlaw.org/en/local-tax-act/suppl-3441-16/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-3441-16/art-9 **第一項** 新法第七十三条の二第二項の規定は、同項に規定する住宅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-3441-16/art-9/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3441-16/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3441-16/art-9/par-1 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 dwelling 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 **第二項** 新法第七十三条の十四第十二項の規定は、施行日以後の家屋の取得に対する不動産取得税について適用する。 suppl-3441-16/art-9/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3441-16/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3441-16/art-9/par-2 The provisions of Article 73-14, paragraph (12) of the New Act apply to real property acquisition tax on the acquisition of a house on or after the Effective Date. machine translation, not official **第三項** 新法附則第十一条第五項の規定は、昭和四十四年四月一日以後の土地の取得に対する不動産取得税について適用する。 suppl-3441-16/art-9/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3441-16/art-9/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3441-16/art-9/par-3 The provisions of Article 11, paragraph (5) of the Supplementary Provisions of the New Act apply to real property acquisition tax on the acquisition of land on or after April 1, 1969. machine translation, not official ### 第十条（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-3441-16/art-10 · https://japanlaw.org/en/local-tax-act/suppl-3441-16/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-3441-16/art-10 **第一項** 新法第百十四条の四、第百十四条の五第一項、第百十五条及び第百二十九条第三項の規定は、昭和四十四年十月一日以後における遊興、飲食及び宿泊並びにその他の利用行為（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-3441-16/art-10/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3441-16/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3441-16/art-10/par-1 The provisions of Article 114-4, Article 114-5, paragraph (1), Article 115 and Article 129, paragraph (3) of the New Act apply to consumption tax on meals, drinks, etc. to be imposed on amusement, 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 October 1, 1969, 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 ### 第十一条（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-3441-16/art-11 · https://japanlaw.org/en/local-tax-act/suppl-3441-16/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-3441-16/art-11 **第一項** 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、昭和四十四年度分の個人の市町村民税から適用し、昭和四十三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-3441-16/art-11/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3441-16/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3441-16/art-11/par-1 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 1969, and the provisions then in force continue to govern individual municipal inhabitant tax up to fiscal year 1968. machine translation, not official **第二項** 新法第三百十三条第八項の規定は、昭和四十三年以後の各年において生じた純損失の金額について適用し、昭和四十二年以前の各年において生じた純損失の金額については、なお従前の例による。 suppl-3441-16/art-11/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3441-16/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3441-16/art-11/par-2 The provisions of Article 313, paragraph (8) of the New Act apply to the amount of net loss arising in each year on or after 1968, and the provisions then in force continue to govern the amount of net loss arising in each year on or before 1967. machine translation, not official **第三項** 新法第三百二十一条の二第三項の規定は、施行日以後に納付される個人の市町村民税に係る延滞金について適用する。 suppl-3441-16/art-11/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3441-16/art-11/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3441-16/art-11/par-3 The provisions of Article 321-2, paragraph (3) of the New Act apply to delinquency charges relating to individual municipal inhabitant tax paid on or after the Effective Date. machine translation, not official **第四項** 新法第三百二十八条の五第三項の規定は、施行日以後に徴収した納入金を納入する場合について適用し、同日前に徴収した納入金については、なお従前の例による。この場合において、同日から昭和四十四年五月三十一日までの間に徴収する納入金の納入に対する同項の規定の適用については、同項中「「申告納入」と」とあるのは、「「申告納入」と、「六月から十一月まで」とあるのは「四月から十一月まで」と」とする。 suppl-3441-16/art-11/par-4 · https://japanlaw.org/en/local-tax-act/suppl-3441-16/art-11/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3441-16/art-11/par-4 The provisions of Article 328-5, paragraph (3) of the New Act apply where remittances collected on or after the Effective Date are remitted, and the provisions then in force continue to govern remittances collected before that date. In this case, with regard to the application of the provisions of that paragraph to the remitting of remittances collected during the period from that date to May 31, 1969, the phrase "'file and pay in', and" in that paragraph is deemed to be replaced with "'file and pay in', 'June to November' with 'April to November', and". machine translation, not official ### 第十二条（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-3441-16/art-12 · https://japanlaw.org/en/local-tax-act/suppl-3441-16/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-3441-16/art-12 **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、昭和四十四年度分の固定資産税から適用し、昭和四十三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-3441-16/art-12/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3441-16/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3441-16/art-12/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 1969, and the provisions then in force continue to govern fixed assets tax up to fiscal year 1968. machine translation, not official **第二項** 新法第三百四十九条の三第二十二項の規定は、昭和四十三年一月二日以後において建設され、又は設置された同項に規定する家屋及び償却資産について、昭和四十四年度分の固定資産税から適用する。 suppl-3441-16/art-12/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3441-16/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3441-16/art-12/par-2 The provisions of Article 349-3, paragraph (22) of the New Act apply, from fixed assets tax for fiscal year 1969, to houses and depreciable assets prescribed in that paragraph that were constructed or installed on or after January 2, 1968. machine translation, not official **第三項** 新法第三百四十九条の三第二十二項の規定は、昭和四十三年一月一日以前において建設され、又は設置された同項に規定する家屋及び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、当該家屋及び償却資産に対して課する固定資産税の課税標準は、当該家屋及び償却資産が建設され、又は設置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は、当該日の属する年）の四月一日の属する年度から昭和四十三年度までの年度の数を五から控除し、昭和四十四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、当該家屋及び償却資産の価格の二分の一の額とする。 suppl-3441-16/art-12/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3441-16/art-12/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3441-16/art-12/par-3 The provisions of Article 349-3, paragraph (22) of the New Act are to also apply to houses and depreciable assets prescribed in that paragraph that were constructed or installed on or before January 1, 1968. In this case, the tax base of fixed assets tax imposed on those houses and depreciable assets is to be 1/2 of the price of those houses and depreciable assets for as many fiscal years from fiscal year 1969 as 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 those houses and depreciable assets were constructed or installed (if that date is January 1, the year that includes that date) through fiscal year 1968. machine translation, not official ### 第十三条（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-3441-16/art-13 · https://japanlaw.org/en/local-tax-act/suppl-3441-16/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-3441-16/art-13 **第一項** 新法第四百九十条の二第一項及び新法附則第三十一条第二項の規定は、昭和四十四年四月一日以後に使用する電気又は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、同日前に使用した電気又は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。この場合において、同日から同年五月三十一日までの間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、この間に収納すべき料金に係るもの）に対する新法附則第三十一条第二項の規定の適用については、同項中「昭和四十四年六月一日」とあるのは「昭和四十四年四月一日」と、「百分の四」とあるのは「百分の五」とする。 suppl-3441-16/art-13/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3441-16/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3441-16/art-13/par-1 The provisions of Article 490-2, paragraph (1) of the New Act and Article 31, paragraph (2) of the Supplementary Provisions of the New Act apply to electricity and gas tax on electricity or gas used on or after April 1, 1969 (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 or 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). In this case, with regard to the application of the provisions of Article 31, paragraph (2) of the Supplementary Provisions of the New Act to electricity and gas tax on electricity used during the period from that date to May 31 of the same year (for electricity and gas tax subject to special collection, that relating to charges to be collected during this period), the phrase "June 1, 1969" in that paragraph is deemed to be replaced with "April 1, 1969", and the phrase "4 percent" with "5 percent". machine translation, not official ### 第十四条（自動車取得税に関する規定の適用） — Application of Provisions on Automobile Acquisition Tax caption: machine translation, not official suppl-3441-16/art-14 · https://japanlaw.org/en/local-tax-act/suppl-3441-16/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-3441-16/art-14 **第一項** 新法第六百九十九条の九の規定は、施行日以後の自動車の取得に対する自動車取得税について適用し、同日前の自動車の取得に対する自動車取得税については、なお従前の例による。 suppl-3441-16/art-14/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3441-16/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3441-16/art-14/par-1 The provisions of Article 699-9 of the New Act apply to automobile acquisition tax on the acquisition of a motor vehicle on or after the Effective Date, and the provisions then in force continue to govern automobile acquisition tax on the acquisition of a motor vehicle before that date. machine translation, not official ### 第十五条（昭和四十四年分の長期譲渡所得等に係る道府県民税及び市町村民税の課税の特例に関する規定の適用） — Application of Provisions on Special Provisions for Taxation of Prefectural Inhabitant Tax and Municipal Inhabitant Tax on Long-Term Capital Gains, etc. for 1969 caption: machine translation, not official suppl-3441-16/art-15 · https://japanlaw.org/en/local-tax-act/suppl-3441-16/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-3441-16/art-15 **第一項** 新法附則第三十四条又は第三十五条の規定は、租税特別措置法の一部を改正する法律附則第八条の規定により適用される同法による改正後の租税特別措置法第三十一条又は第三十二条の規定の適用がある場合には、その適用がある年の翌年度分の個人の道府県民税及び市町村民税についても、適用する。この場合において、新法附則第三十四条第一項又は第三十五条第一項中「昭和四十六年度から」とあるのは「昭和四十五年度から」と、「昭和四十六年度分」とあるのは「昭和四十五年度分、昭和四十六年度分」とする。 suppl-3441-16/art-15/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3441-16/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3441-16/art-15/par-1 The provisions of Article 34 or 35 of the Supplementary Provisions of the New Act also apply, in a case where the provisions of Article 31 or 32 of the Act on Special Measures Concerning Taxation as amended by the Act Partially Amending the Act on Special Measures Concerning Taxation, as applied pursuant to the provisions of Article 8 of the Supplementary Provisions of that amending Act, are applicable, to individual prefectural inhabitant tax and municipal inhabitant tax for the following fiscal year after the year in which they are applicable. In this case, the phrase "from fiscal year 1971" in Article 34, paragraph (1) or Article 35, paragraph (1) of the Supplementary Provisions of the New Act is deemed to be replaced with "from fiscal year 1970", and the phrase "for fiscal year 1971" with "for fiscal year 1970 and for fiscal year 1971". 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-3441-16/art-16 · https://japanlaw.org/en/local-tax-act/suppl-3441-16/art-16 · https://japanlaw.org/l/325AC0000000226/suppl-3441-16/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-3441-16/art-16/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3441-16/art-16/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3441-16/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-3441-16/art-17 · https://japanlaw.org/en/local-tax-act/suppl-3441-16/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-3441-16/art-17 **第一項** 前各条に定めるもののほか、第一条の規定の施行に関し必要な経過措置は、政令で定める。 suppl-3441-16/art-17/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3441-16/art-17/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3441-16/art-17/par-1 In addition to what is provided for in the preceding Articles, necessary transitional measures for the enforcement of the provisions of Article 1 are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-3441-16/art-2/par-1: 第十五条の九第三項 → 地方税法 第十五条の九第三項 (Article 15-9, paragraph (3)), art-15-9/par-3 — https://japanlaw.org/en/local-tax-act/art-15-9/par-3 · https://japanlaw.org/l/325AC0000000226/art-15-9/par-3 - suppl-3441-16/art-3/par-1: 新法第十七条の四 → 地方税法 第十七条の四 (Article 17-4), art-17-4 — https://japanlaw.org/en/local-tax-act/art-17-4 · https://japanlaw.org/l/325AC0000000226/art-17-4 - suppl-3441-16/art-4/par-1: 新法第十七条の五第三項 → 地方税法 第十七条の五第三項 (Article 17-5, paragraph (3)), art-17-5/par-3 — https://japanlaw.org/en/local-tax-act/art-17-5/par-3 · https://japanlaw.org/l/325AC0000000226/art-17-5/par-3 - suppl-3441-16/art-6/par-1: 新法第二十条の九の三第一項 → 地方税法 第二十条の九の三第一項 (Article 20-9-3, paragraph (1)), art-20-9-3/par-1 — https://japanlaw.org/en/local-tax-act/art-20-9-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-20-9-3/par-1 - suppl-3441-16/art-6/par-2: 新法第五十三条の二 → 地方税法 第五十三条の二 (Article 53-2), art-53-2 — https://japanlaw.org/en/local-tax-act/art-53-2 · https://japanlaw.org/l/325AC0000000226/art-53-2 - suppl-3441-16/art-6/par-2: 第三百二十一条の八の二 → 地方税法 第三百二十一条の八の二 (Article 321-8-2), art-321-8-2 — https://japanlaw.org/en/local-tax-act/art-321-8-2 · https://japanlaw.org/l/325AC0000000226/art-321-8-2 - suppl-3441-16/art-7/par-2: 新法第三十二条第八項 → 地方税法 第三十二条第八項 (Article 32, paragraph (8)), art-32/par-8 — https://japanlaw.org/en/local-tax-act/art-32/par-8 · https://japanlaw.org/l/325AC0000000226/art-32/par-8 - suppl-3441-16/art-8/par-1: 新法第七十二条の十四第一項 → 地方税法 第七十二条の十四第一項 (Article 72-14, paragraph (1)), art-72-14/par-1 — https://japanlaw.org/en/local-tax-act/art-72-14/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-14/par-1 - suppl-3441-16/art-9/par-1: 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-3441-16/art-9/par-2: 新法第七十三条の十四第十二項 → 地方税法 第七十三条の十四第十三項 (Article 73-14, paragraph (13)), art-73-14/par-13 — https://japanlaw.org/en/local-tax-act/art-73-14/par-13 · https://japanlaw.org/l/325AC0000000226/art-73-14/par-13 - suppl-3441-16/art-9/par-3: 新法附則第十一条第五項 → 地方税法 附則第十一条第五項 (Supplementary Provisions, Article 11, paragraph (5)), suppl-3251-226/art-11/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-11/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11/par-5 - suppl-3441-16/art-11/par-2: 新法第三百十三条第八項 → 地方税法 第三百十三条第八項 (Article 313, paragraph (8)), art-313/par-8 — https://japanlaw.org/en/local-tax-act/art-313/par-8 · https://japanlaw.org/l/325AC0000000226/art-313/par-8 - suppl-3441-16/art-11/par-3: 新法第三百二十一条の二第三項 → 地方税法 第三百二十一条の二第三項 (Article 321-2, paragraph (3)), art-321-2/par-3 — https://japanlaw.org/en/local-tax-act/art-321-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-321-2/par-3 - suppl-3441-16/art-11/par-4: 新法第三百二十八条の五第三項 → 地方税法 第三百二十八条の五第三項 (Article 328-5, paragraph (3)), art-328-5/par-3 — https://japanlaw.org/en/local-tax-act/art-328-5/par-3 · https://japanlaw.org/l/325AC0000000226/art-328-5/par-3 - suppl-3441-16/art-12/par-2: 新法第三百四十九条の三第二十二項 → 地方税法 第三百四十九条の三第二十一項 (Article 349-3, paragraph (21)), art-349-3/par-21 — https://japanlaw.org/en/local-tax-act/art-349-3/par-21 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-21 - suppl-3441-16/art-12/par-3: 新法第三百四十九条の三第二十二項 → 地方税法 第三百四十九条の三第二十一項 (Article 349-3, paragraph (21)), art-349-3/par-21 — https://japanlaw.org/en/local-tax-act/art-349-3/par-21 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-21 - suppl-3441-16/art-13/par-1: 新法附則第三十一条第二項 → 地方税法 附則第三十一条第二項 (Supplementary Provisions, Article 31, paragraph (2)), suppl-3251-226/art-31/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-31/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31/par-2 - suppl-3441-16/art-15/par-1: 新法附則第三十四条 → 地方税法 附則第三十四条 (Supplementary Provisions, Article 34), suppl-3251-226/art-34 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34 - suppl-3441-16/art-15/par-1: 第三十五条 → 地方税法 附則第三十五条 (Supplementary Provisions, Article 35), suppl-3251-226/art-35 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35 - suppl-3441-16/art-15/par-1: 新法附則第三十四条第一項 → 地方税法 附則第三十四条第一項 (Supplementary Provisions, Article 34, paragraph (1)), suppl-3251-226/art-34/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34/par-1 - suppl-3441-16/art-15/par-1: 第三十五条第一項 → 地方税法 附則第三十五条第一項 (Supplementary Provisions, Article 35, paragraph (1)), suppl-3251-226/art-35/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第十条第一項（長期譲渡所得等に係る国民健康保険税の課税の特例に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3451-24/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3451-24/art-10/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-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-20261027T214204-232, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-235, 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-20261028T042522-006, 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