# 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-3461-11. 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-3461-11` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3461-11 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3461-11 - 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 昭和四六年三月三〇日法律第一一号 suppl-3461-11 · https://japanlaw.org/en/local-tax-act/suppl-3461-11 · https://japanlaw.org/l/325AC0000000226/suppl-3461-11 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3461-11/art-1 · https://japanlaw.org/en/local-tax-act/suppl-3461-11/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-3461-11/art-1 **第一項** この法律は、昭和四十六年四月一日から施行する。ただし、第四百八十九条第一項及び第二項の改正規定は同年六月一日から、第百十二条の二の改正規定は同年七月一日から、第百十四条の三第一項、第百十四条の四、第百十四条の五第一項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、固定資産税及び都市計画税に関する改正規定（第三百四十八条、第三百四十九条の三、第七百二条第二項、附則第十四条第二項、附則第十五条、附則第二十条、附則第二十五条及び附則第二十七条の改正規定を除く。）は昭和四十七年一月一日から施行する。 suppl-3461-11/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3461-11/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3461-11/art-1/par-1 This Act comes into effect as of April 1, 1971; provided, however, that the provisions amending Article 489, paragraphs (1) and (2) come into effect on June 1 of the same year, the provisions amending Article 112-2 come into effect on July 1 of the same year, the provisions amending Article 114-3, paragraph (1), Article 114-4, Article 114-5, paragraph (1) and Article 129, paragraph (3) come into effect on October 1 of the same year, and the provisions amending the provisions concerning fixed assets tax and city planning tax (excluding the provisions amending Article 348, Article 349-3, Article 702, paragraph (2), Article 14, paragraph (2) of the Supplementary Provisions, and Articles 15, 20, 25 and 27 of the Supplementary Provisions) come into effect on January 1, 1972. 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-3461-11/art-2 · https://japanlaw.org/en/local-tax-act/suppl-3461-11/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-3461-11/art-2 **第一項** 改正後の地方税法（以下「新法」という。）の規定中個人の道府県民税に関する部分は、昭和四十六年度分の個人の道府県民税から適用し、昭和四十五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-3461-11/art-2/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3461-11/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3461-11/art-2/par-1 The provisions of the Local Tax Act after the amendment (hereinafter referred to as the "New Act") relating to individual prefectural inhabitant tax apply from individual prefectural inhabitant tax for fiscal year 1971, and the provisions then in force continue to govern individual prefectural inhabitant tax up to fiscal year 1970. machine translation, not official ### 第三条（事業税に関する規定の適用） — Application of Provisions on Enterprise Tax caption: machine translation, not official suppl-3461-11/art-3 · https://japanlaw.org/en/local-tax-act/suppl-3461-11/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-3461-11/art-3 **第一項** 新法第七十二条の十四第一項ただし書の規定は、昭和四十六年四月一日（以下「施行日」という。）以後に開始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、同日前に開始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（昭和四十六年法律第二十二号）附則第十三条第二項の規定により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）第五十六条の規定の例によることとされる法人に係る事業税の課税標準となる各事業年度の所得の計算については、改正前の地方税法（以下「旧法」という。）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-3461-11/art-3/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3461-11/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3461-11/art-3/par-1 The provisions of the proviso to Article 72-14, paragraph (1) of the New Act apply to the calculation of income for each business year for business years beginning on or after April 1, 1971 (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern the calculation of income for each business year for business years that began before that date; provided, however, that the provisions of the proviso to Article 72-14, paragraph (1) of the Local Tax Act prior to the amendment (hereinafter referred to as the "Former Act") remain in force with respect to the calculation of income for each business year that forms the tax base of enterprise tax on a corporation that, pursuant to the provisions of Article 13, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 22 of 1971), is to be governed by the provisions of Article 56 of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) prior to amendment by that Act. machine translation, not official **第二項** 新法第七十二条の十八の規定は、昭和四十六年度分の個人の事業税から適用し、昭和四十五年度分までの個人の事業税については、なお従前の例による。 suppl-3461-11/art-3/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3461-11/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3461-11/art-3/par-2 The provisions of Article 72-18 of the New Act apply from individual enterprise tax for fiscal year 1971, and the provisions then in force continue to govern individual enterprise tax up to fiscal year 1970. machine translation, not official ### 第四条（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-3461-11/art-4 · https://japanlaw.org/en/local-tax-act/suppl-3461-11/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-3461-11/art-4 **第一項** 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して課すべき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して課する不動産取得税については、なお従前の例による。 suppl-3461-11/art-4/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3461-11/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3461-11/art-4/par-1 The provisions of the New Act relating to real property acquisition tax apply to real property acquisition tax to be imposed on the acquisition of real property on or after the Effective Date, and the provisions then in force continue to govern real property acquisition tax imposed on the acquisition of real property before that date. machine translation, not official ### 第五条（娯楽施設利用税に関する規定の適用） — Application of Provisions on Amusement Facility Use Tax caption: machine translation, not official suppl-3461-11/art-5 · https://japanlaw.org/en/local-tax-act/suppl-3461-11/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-3461-11/art-5 **第一項** 新法第百十二条の二の規定は、昭和四十六年七月一日以後におけるゴルフ場の利用に対して課すべき娯楽施設利用税について適用し、同日前におけるゴルフ場の利用に対して課する娯楽施設利用税については、なお従前の例による。 suppl-3461-11/art-5/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3461-11/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3461-11/art-5/par-1 The provisions of Article 112-2 of the New Act apply to amusement facility use tax to be imposed on the use of golf courses on or after July 1, 1971, and the provisions then in force continue to govern amusement facility use tax imposed on the use of golf courses before that date. machine translation, not official ### 第六条（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-3461-11/art-6 · https://japanlaw.org/en/local-tax-act/suppl-3461-11/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-3461-11/art-6 **第一項** 新法第百十四条の三第一項、第百十四条の四、第百十四条の五第一項及び第百二十九条第三項の規定は、昭和四十六年十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-3461-11/art-6/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3461-11/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3461-11/art-6/par-1 The provisions of Article 114-3, paragraph (1), Article 114-4, Article 114-5, paragraph (1) and Article 129, paragraph (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 October 1, 1971, 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 ### 第七条（狩猟免許税に関する規定の適用） — Application of Provisions on Hunting License Tax caption: machine translation, not official suppl-3461-11/art-7 · https://japanlaw.org/en/local-tax-act/suppl-3461-11/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-3461-11/art-7 **第一項** 新法第二百三十七条の規定は、施行日以後に狩猟免許を受ける者に対して課すべき狩猟免許税について適用し、同日前に狩猟免許を受けた者に対して課する狩猟免許税については、なお従前の例による。 suppl-3461-11/art-7/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3461-11/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3461-11/art-7/par-1 The provisions of Article 237 of the New Act apply to hunting license tax to be imposed on persons who receive a hunting license on or after the Effective Date, and the provisions then in force continue to govern hunting license tax imposed on persons who received a hunting license before that date. machine translation, not official ### 第八条（市町村民税に関する規定の適用） — Application of Provisions on Municipal Inhabitant Tax caption: machine translation, not official suppl-3461-11/art-8 · https://japanlaw.org/en/local-tax-act/suppl-3461-11/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-3461-11/art-8 **第一項** 新法の規定中個人の市町村民税に関する部分は、昭和四十六年度分の個人の市町村民税から適用し、昭和四十五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-3461-11/art-8/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3461-11/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3461-11/art-8/par-1 The provisions of the New Act relating to individual municipal inhabitant tax apply from individual municipal inhabitant tax for fiscal year 1971, and the provisions then in force continue to govern individual municipal inhabitant tax up to fiscal year 1970. machine translation, not official ### 第九条（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-3461-11/art-9 · https://japanlaw.org/en/local-tax-act/suppl-3461-11/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-3461-11/art-9 **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、昭和四十六年度分の固定資産税から適用し、昭和四十五年度分までの固定資産税については、なお従前の例による。 suppl-3461-11/art-9/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3461-11/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3461-11/art-9/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 1971, and the provisions then in force continue to govern fixed assets tax up to fiscal year 1970. machine translation, not official **第二項** 新法第三百四十八条第二項第二号の七の規定は、昭和四十五年一月二日以後において建設された同号に規定する構築物について、昭和四十六年度分の固定資産税から適用する。 suppl-3461-11/art-9/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3461-11/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3461-11/art-9/par-2 The provisions of Article 348, paragraph (2), item (ii)-7 of the New Act apply, from fixed assets tax for fiscal year 1971, to structures prescribed in that item that were constructed on or after January 2, 1970. machine translation, not official **第三項** 旧法第三百四十九条の三第十三項の規定は、昭和四十五年一月一日までの間において建設された同項に規定する構築物に対して課する固定資産税については、なおその効力を有する。 suppl-3461-11/art-9/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3461-11/art-9/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3461-11/art-9/par-3 The provisions of Article 349-3, paragraph (13) of the Former Act remain in force with respect to fixed assets tax imposed on structures prescribed in that paragraph that were constructed during the period up to January 1, 1970. machine translation, not official **第四項** 新法第三百四十九条の三第二十一項（地上に設けられる路外駐車場の用に供する家屋及び償却資産に関する部分に限る。）の規定は、昭和四十五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、昭和四十六年度分の固定資産税から適用する。 suppl-3461-11/art-9/par-4 · https://japanlaw.org/en/local-tax-act/suppl-3461-11/art-9/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3461-11/art-9/par-4 The provisions of Article 349-3, paragraph (21) of the New Act (limited to the part relating to houses and depreciable assets used for off-street parking facilities provided above ground) apply, from fixed assets tax for fiscal year 1971, to houses and depreciable assets prescribed in that paragraph that were constructed or installed on or after January 2, 1970. machine translation, not official **第五項** 新法附則第十五条第一項（家屋に関する部分に限る。）、第三項及び第四項の規定は、昭和四十五年一月二日以後において建設され、又は新設されたこれらの規定に規定する家屋、装置又は施設について、昭和四十六年度分の固定資産税から適用する。 suppl-3461-11/art-9/par-5 · https://japanlaw.org/en/local-tax-act/suppl-3461-11/art-9/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3461-11/art-9/par-5 The provisions of Article 15, paragraph (1) (limited to the part relating to houses), paragraph (3) and paragraph (4) of the Supplementary Provisions of the New Act apply, from fixed assets tax for fiscal year 1971, to houses, equipment or facilities prescribed in those provisions that were constructed or newly installed on or after January 2, 1970. machine translation, not official **第六項** 旧法附則第十五条第三項及び第四項の規定は、昭和四十二年一月二日から昭和四十五年一月一日までの間において新設されたこれらの規定に規定する装置又は施設に対して課する昭和四十六年度分及び昭和四十七年度分の固定資産税については、なおその効力を有する。 suppl-3461-11/art-9/par-6 · https://japanlaw.org/en/local-tax-act/suppl-3461-11/art-9/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3461-11/art-9/par-6 The provisions of Article 15, paragraphs (3) and (4) of the Supplementary Provisions of the Former Act remain in force with respect to fixed assets tax for fiscal year 1971 and fiscal year 1972 imposed on equipment or facilities prescribed in those provisions that were newly installed during the period from January 2, 1967 to January 1, 1970. machine translation, not official **第七項** 次項に定めるものを除き、新法附則第十九条の二から第二十条まで、第二十二条第五項、第二十三条及び第二十八条から第三十条までの規定中市街化区域農地に対して課する固定資産税に関する部分は、昭和四十七年度分の固定資産税から適用し、昭和四十六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-3461-11/art-9/par-7 · https://japanlaw.org/en/local-tax-act/suppl-3461-11/art-9/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3461-11/art-9/par-7 Except as provided in the following paragraph, the provisions of Articles 19-2 through 20, Article 22, paragraph (5), Article 23 and Articles 28 through 30 of the Supplementary Provisions of the New Act, in so far as they relate to fixed assets tax imposed on farmland in urbanization promotion areas, apply from fixed assets tax for fiscal year 1972, and the provisions then in force continue to govern fixed assets tax up to fiscal year 1971. machine translation, not official **第八項** 新法附則第十九条の三第一項の規定中次の各号に掲げる市街化区域農地に対して課する固定資産税の税額の算定に関する部分は、当該各号に定める年度分の固定資産税から適用し、当該各号に定める年度の前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-3461-11/art-9/par-8 · https://japanlaw.org/en/local-tax-act/suppl-3461-11/art-9/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-3461-11/art-9/par-8 The provisions of Article 19-3, paragraph (1) of the Supplementary Provisions of the New Act relating to the calculation of the amount of fixed assets tax imposed on farmland in urbanization promotion areas set forth in the following items apply from fixed assets tax for the fiscal year specified in the relevant item, and the provisions then in force continue to govern fixed assets tax up to the previous fiscal year of the fiscal year specified in the relevant item: machine translation, not official **一** 新法附則第十九条の三第一項の表の第二号に掲げる市街化区域農地　昭和四十八年度 suppl-3461-11/art-9/par-8/item-1 · https://japanlaw.org/en/local-tax-act/suppl-3461-11/art-9/par-8/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3461-11/art-9/par-8/item-1 farmland in an urbanization promotion area set forth in item (ii) of the table in Article 19-3, paragraph (1) of the Supplementary Provisions of the New Act: fiscal year 1973; machine translation, not official **二** 新法附則第十九条の三第一項の表の第三号に掲げる市街化区域農地　昭和五十一年度 suppl-3461-11/art-9/par-8/item-2 · https://japanlaw.org/en/local-tax-act/suppl-3461-11/art-9/par-8/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3461-11/art-9/par-8/item-2 farmland in an urbanization promotion area set forth in item (iii) of the table in Article 19-3, paragraph (1) of the Supplementary Provisions of the New Act: fiscal year 1976. machine translation, not official ### 第十条（電気ガス税に関する規定の適用） — Application of Provisions on Electricity and Gas Tax caption: machine translation, not official suppl-3461-11/art-10 · https://japanlaw.org/en/local-tax-act/suppl-3461-11/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-3461-11/art-10 **第一項** 新法第四百八十九条第一項及び第二項の規定は、昭和四十六年六月一日以後に使用する電気に対して課すべき電気ガス税（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して課する電気ガス税（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-3461-11/art-10/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3461-11/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3461-11/art-10/par-1 The provisions of Article 489, paragraphs (1) and (2) of the New Act apply to electricity and gas tax to be imposed on electricity used on or after June 1, 1971 (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 imposed 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電気又はガスに対して課すべき電気ガス税（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して課する電気ガス税（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-3461-11/art-10/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3461-11/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3461-11/art-10/par-2 The provisions of Article 490-2, paragraph (1) of the New Act apply to electricity and gas tax to be imposed on electricity or 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 for electricity and gas tax imposed on electricity or gas used before that date (for electricity and gas tax subject to special collection, that relating to charges that were collected, or should have been collected, before that date), the provisions then in force continue to govern. machine translation, not official ### 第十一条（入猟税に関する規定の適用） — Application of Provisions on Hunting Entry Tax caption: machine translation, not official suppl-3461-11/art-11 · https://japanlaw.org/en/local-tax-act/suppl-3461-11/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-3461-11/art-11 **第一項** 新法第七百条の五十二の規定は、施行日以後に狩猟免許を受ける者に対して課すべき入猟税について適用し、同日前に狩猟免許を受けた者に対して課する入猟税については、なお従前の例による。 suppl-3461-11/art-11/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3461-11/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3461-11/art-11/par-1 The provisions of Article 700-52 of the New Act apply to hunting entry tax to be imposed on persons who receive a hunting license on or after the Effective Date, and the provisions then in force continue to govern hunting entry tax imposed on persons who received a hunting license before that date. machine translation, not official ### 第十二条（入湯税に関する規定の適用） — Application of Provisions on Bathing Tax caption: machine translation, not official suppl-3461-11/art-12 · https://japanlaw.org/en/local-tax-act/suppl-3461-11/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-3461-11/art-12 **第一項** 新法第七百一条及び第七百一条の二の規定は、施行日以後における入湯に対して課すべき入湯税について適用し、同日前における入湯に対して課する入湯税については、なお従前の例による。 suppl-3461-11/art-12/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3461-11/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3461-11/art-12/par-1 The provisions of Articles 701 and 701-2 of the New Act apply to bathing tax to be imposed on bathing on or after the Effective Date, and the provisions then in force continue to govern bathing tax imposed on bathing 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-3461-11/art-13 · https://japanlaw.org/en/local-tax-act/suppl-3461-11/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-3461-11/art-13 **第一項** 次項に定めるものを除き、新法第七百二条第一項及び新法附則第二十七条の二の規定、新法附則第二十九条から第二十九条の五までの規定中都市計画税に関する部分並びに新法附則第三十二条の三の規定は、昭和四十七年度分の都市計画税から適用し、昭和四十六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-3461-11/art-13/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3461-11/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3461-11/art-13/par-1 Except as provided in the following paragraph, the provisions of Article 702, paragraph (1) of the New Act and Article 27-2 of the Supplementary Provisions of the New Act, the provisions of Articles 29 through 29-5 of the Supplementary Provisions of the New Act in so far as they relate to city planning tax, and the provisions of Article 32-3 of the Supplementary Provisions of the New Act apply from city planning tax for fiscal year 1972, and the provisions then in force continue to govern city planning tax up to fiscal year 1971. machine translation, not official **第二項** 新法附則第十九条の三第一項の表の第二号及び第三号に掲げる市街化区域農地に対して課する都市計画税に係る新法附則第二十七条の二の規定の適用については、附則第九条第八項の規定の例によるものとする。 suppl-3461-11/art-13/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3461-11/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3461-11/art-13/par-2 With regard to the application of the provisions of Article 27-2 of the Supplementary Provisions of the New Act to city planning tax on farmland in urbanization promotion areas set forth in items (ii) and (iii) of the table in Article 19-3, paragraph (1) of the Supplementary Provisions of the New Act, the provisions are applied in accordance with the rules of Article 9, paragraph (8) of the Supplementary Provisions. 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-3461-11/art-14 · https://japanlaw.org/en/local-tax-act/suppl-3461-11/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-3461-11/art-14 **第一項** 新法第七百三条の四第四項の規定は、昭和四十六年度分の国民健康保険税から適用し、昭和四十五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-3461-11/art-14/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3461-11/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3461-11/art-14/par-1 The provisions of Article 703-4, paragraph (4) of the New Act apply from national health insurance tax for fiscal year 1971, and the provisions then in force continue to govern national health insurance tax up to fiscal year 1970. machine translation, not official ### 第十五条（罰則に関する規定の適用） — Application of Provisions on Penal Provisions caption: machine translation, not official suppl-3461-11/art-15 · https://japanlaw.org/en/local-tax-act/suppl-3461-11/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-3461-11/art-15 **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-3461-11/art-15/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3461-11/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3461-11/art-15/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 ### 第十六条（政令への委任） — Delegation to Cabinet Order caption: machine translation, not official suppl-3461-11/art-16 · https://japanlaw.org/en/local-tax-act/suppl-3461-11/art-16 · https://japanlaw.org/l/325AC0000000226/suppl-3461-11/art-16 **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-3461-11/art-16/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3461-11/art-16/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3461-11/art-16/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-3461-11/art-3/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-3461-11/art-3/par-2: 新法第七十二条の十八 → 地方税法 第七十二条の十八 (Article 72-18), art-72-18 — https://japanlaw.org/en/local-tax-act/art-72-18 · https://japanlaw.org/l/325AC0000000226/art-72-18 - suppl-3461-11/art-9/par-2: 新法第三百四十八条第二項第二号の七 → 地方税法 第三百四十八条第二項第二号の七 (Article 348, paragraph (2), item (ii-7)), art-348/par-2/item-2-7 — https://japanlaw.org/en/local-tax-act/art-348/par-2/item-2-7 · https://japanlaw.org/l/325AC0000000226/art-348/par-2/item-2-7 - suppl-3461-11/art-9/par-4: 新法第三百四十九条の三第二十一項 → 地方税法 第三百四十九条の三第二十項 (Article 349-3, paragraph (20)), art-349-3/par-20 — https://japanlaw.org/en/local-tax-act/art-349-3/par-20 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-20 - suppl-3461-11/art-9/par-5: 新法附則第十五条第一項 → 地方税法 附則第十五条第一項 (Supplementary Provisions, Article 15, paragraph (1)), suppl-3251-226/art-15/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-1 - suppl-3461-11/art-9/par-5: 第三項 → 地方税法 附則第十五条第三項 (Supplementary Provisions, Article 15, paragraph (3)), suppl-3251-226/art-15/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-3 - suppl-3461-11/art-9/par-7: 次項 → 地方税法 附則第九条第八項 (Supplementary Provisions, Article 9, paragraph (8)), suppl-3461-11/art-9/par-8 — https://japanlaw.org/en/local-tax-act/suppl-3461-11/art-9/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-3461-11/art-9/par-8 - suppl-3461-11/art-9/par-7: 新法附則第十九条の二から第二十条まで → 地方税法 附則第十九条の二 (Supplementary Provisions, Article 19-2), suppl-3251-226/art-19-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-19-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-2 - suppl-3461-11/art-9/par-7: 新法附則第十九条の二から第二十条まで → 地方税法 附則第十九条の二の二 (Supplementary Provisions, Article 19-2-2), suppl-3251-226/art-19-2-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-19-2-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-2-2 - suppl-3461-11/art-9/par-7: 新法附則第十九条の二から第二十条まで → 地方税法 附則第十九条の三 (Supplementary Provisions, Article 19-3), suppl-3251-226/art-19-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-19-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-3 - suppl-3461-11/art-9/par-7: 新法附則第十九条の二から第二十条まで → 地方税法 附則第十九条の四 (Supplementary Provisions, Article 19-4), suppl-3251-226/art-19-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-19-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-4 - suppl-3461-11/art-9/par-7: 新法附則第十九条の二から第二十条まで → 地方税法 附則第二十条 (Supplementary Provisions, Article 20), suppl-3251-226/art-20 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-20 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-20 - suppl-3461-11/art-9/par-7: 第二十二条第五項 → 地方税法 附則第二十二条第五項 (Supplementary Provisions, Article 22, paragraph (5)), suppl-3251-226/art-22/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-22/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-22/par-5 - suppl-3461-11/art-9/par-7: 第二十三条 → 地方税法 附則第二十三条 (Supplementary Provisions, Article 23), suppl-3251-226/art-23 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-23 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-23 - suppl-3461-11/art-9/par-7: 第二十八条から第三十条まで → 地方税法 附則第二十八条 (Supplementary Provisions, Article 28), suppl-3251-226/art-28 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-28 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-28 - suppl-3461-11/art-9/par-7: 第二十八条から第三十条まで → 地方税法 附則第二十九条 (Supplementary Provisions, Article 29), suppl-3251-226/art-29 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-29 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-29 - suppl-3461-11/art-9/par-7: 第二十八条から第三十条まで → 地方税法 附則第二十九条の二 (Supplementary Provisions, Article 29-2), suppl-3251-226/art-29-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-29-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-29-2 - suppl-3461-11/art-9/par-7: 第二十八条から第三十条まで → 地方税法 附則第二十九条の三 (Supplementary Provisions, Article 29-3), suppl-3251-226/art-29-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-29-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-29-3 - suppl-3461-11/art-9/par-7: 第二十八条から第三十条まで → 地方税法 附則第二十九条の四 (Supplementary Provisions, Article 29-4), suppl-3251-226/art-29-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-29-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-29-4 - suppl-3461-11/art-9/par-7: 第二十八条から第三十条まで → 地方税法 附則第二十九条の五 (Supplementary Provisions, Article 29-5), suppl-3251-226/art-29-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-29-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-29-5 - suppl-3461-11/art-9/par-7: 第二十八条から第三十条まで → 地方税法 附則第二十九条の六 (Supplementary Provisions, Article 29-6), suppl-3251-226/art-29-6 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-29-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-29-6 - suppl-3461-11/art-9/par-7: 第二十八条から第三十条まで → 地方税法 附則第二十九条の七 (Supplementary Provisions, Article 29-7), suppl-3251-226/art-29-7 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-29-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-29-7 - suppl-3461-11/art-9/par-7: 第二十八条から第三十条まで → 地方税法 附則第二十九条の八 (Supplementary Provisions, Article 29-8), suppl-3251-226/art-29-8 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-29-8 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-29-8 - suppl-3461-11/art-9/par-7: 第二十八条から第三十条まで → 地方税法 附則第三十条 (Supplementary Provisions, Article 30), suppl-3251-226/art-30 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-30 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-30 - suppl-3461-11/art-9/par-8: 新法附則第十九条の三第一項 → 地方税法 附則第十九条の三第一項 (Supplementary Provisions, Article 19-3, paragraph (1)), suppl-3251-226/art-19-3/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-19-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-3/par-1 - suppl-3461-11/art-9/par-8/item-1: 新法附則第十九条の三第一項 → 地方税法 附則第十九条の三第一項 (Supplementary Provisions, Article 19-3, paragraph (1)), suppl-3251-226/art-19-3/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-19-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-3/par-1 - suppl-3461-11/art-9/par-8/item-2: 新法附則第十九条の三第一項 → 地方税法 附則第十九条の三第一項 (Supplementary Provisions, Article 19-3, paragraph (1)), suppl-3251-226/art-19-3/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-19-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-3/par-1 - suppl-3461-11/art-11/par-1: 新法第七百条の五十二 → 地方税法 第七百条の五十二 (Article 700-52), art-700-52 — https://japanlaw.org/en/local-tax-act/art-700-52 · https://japanlaw.org/l/325AC0000000226/art-700-52 - suppl-3461-11/art-12/par-1: 新法第七百一条 → 地方税法 第七百一条 (Article 701), art-701 — https://japanlaw.org/en/local-tax-act/art-701 · https://japanlaw.org/l/325AC0000000226/art-701 - suppl-3461-11/art-12/par-1: 第七百一条の二 → 地方税法 第七百一条の二 (Article 701-2), art-701-2 — https://japanlaw.org/en/local-tax-act/art-701-2 · https://japanlaw.org/l/325AC0000000226/art-701-2 - suppl-3461-11/art-13/par-1: 次項 → 地方税法 附則第十三条第二項 (Supplementary Provisions, Article 13, paragraph (2)), suppl-3461-11/art-13/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3461-11/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3461-11/art-13/par-2 - suppl-3461-11/art-13/par-1: 新法第七百二条第一項 → 地方税法 第七百二条第一項 (Article 702, paragraph (1)), art-702/par-1 — https://japanlaw.org/en/local-tax-act/art-702/par-1 · https://japanlaw.org/l/325AC0000000226/art-702/par-1 - suppl-3461-11/art-13/par-1: 新法附則第二十七条の二 → 地方税法 附則第二十七条の二 (Supplementary Provisions, Article 27-2), suppl-3251-226/art-27-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-27-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-27-2 - suppl-3461-11/art-13/par-1: 新法附則第二十九条から第二十九条の五まで → 地方税法 附則第二十九条 (Supplementary Provisions, Article 29), suppl-3251-226/art-29 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-29 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-29 - suppl-3461-11/art-13/par-1: 新法附則第二十九条から第二十九条の五まで → 地方税法 附則第二十九条の二 (Supplementary Provisions, Article 29-2), suppl-3251-226/art-29-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-29-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-29-2 - suppl-3461-11/art-13/par-1: 新法附則第二十九条から第二十九条の五まで → 地方税法 附則第二十九条の三 (Supplementary Provisions, Article 29-3), suppl-3251-226/art-29-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-29-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-29-3 - suppl-3461-11/art-13/par-1: 新法附則第二十九条から第二十九条の五まで → 地方税法 附則第二十九条の四 (Supplementary Provisions, Article 29-4), suppl-3251-226/art-29-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-29-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-29-4 - suppl-3461-11/art-13/par-1: 新法附則第二十九条から第二十九条の五まで → 地方税法 附則第二十九条の五 (Supplementary Provisions, Article 29-5), suppl-3251-226/art-29-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-29-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-29-5 - suppl-3461-11/art-13/par-1: 新法附則第三十二条の三 → 地方税法 附則第三十二条の三 (Supplementary Provisions, Article 32-3), suppl-3251-226/art-32-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-32-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-32-3 - suppl-3461-11/art-13/par-2: 新法附則第十九条の三第一項 → 地方税法 附則第十九条の三第一項 (Supplementary Provisions, Article 19-3, paragraph (1)), suppl-3251-226/art-19-3/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-19-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-3/par-1 - suppl-3461-11/art-13/par-2: 新法附則第二十七条の二 → 地方税法 附則第二十七条の二 (Supplementary Provisions, Article 27-2), suppl-3251-226/art-27-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-27-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-27-2 - suppl-3461-11/art-13/par-2: 附則第九条第八項 → 地方税法 附則第九条第八項 (Supplementary Provisions, Article 9, paragraph (8)), suppl-3461-11/art-9/par-8 — https://japanlaw.org/en/local-tax-act/suppl-3461-11/art-9/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-3461-11/art-9/par-8 - suppl-3461-11/art-14/par-1: 新法第七百三条の四第四項 → 地方税法 第七百三条の四第四項 (Article 703-4, paragraph (4)), art-703-4/par-4 — https://japanlaw.org/en/local-tax-act/art-703-4/par-4 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-4 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 地方税法 附則第九条第七項（固定資産税に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3461-11/art-9/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3461-11/art-9/par-7 - 地方税法 附則第十三条第一項（都市計画税に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3461-11/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3461-11/art-13/par-1 - 地方税法 附則第十三条第二項（都市計画税に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3461-11/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3461-11/art-13/par-2 --- ## 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-20261027T214204-232, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-235, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-236, translated 2026-10-28 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T214204-236, 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