# 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-3491-19. 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-3491-19` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3491-19 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3491-19 - 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 昭和四九年三月三〇日法律第一九号 suppl-3491-19 · https://japanlaw.org/en/local-tax-act/suppl-3491-19 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3491-19/art-1 · https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-1 **第一項** この法律は、昭和四十九年四月一日から施行する。ただし、第百十四条の三第一項の改正規定は、同年十月一日から施行する。 suppl-3491-19/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-1/par-1 This Act comes into effect on April 1, 1974; provided, however, that the provisions amending Article 114-3, paragraph (1) come into effect on October 1 of that year. 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-3491-19/art-2 · https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-2 **第一項** 別段の定めがあるものを除き、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（新法第五十条の二の規定によつて課する所得割に関する部分を除く。）は、昭和四十九年度分の個人の道府県民税から適用し、昭和四十八年度分までの個人の道府県民税については、なお従前の例による。 suppl-3491-19/art-2/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-2/par-1 Except as otherwise provided, the provisions of the Local Tax Act after amendment (hereinafter referred to as the "New Act") relating to individual prefectural inhabitant tax (excluding the portion relating to the income levy imposed pursuant to Article 50-2 of the New Act) apply from individual prefectural inhabitant tax for fiscal year 1974, and for individual prefectural inhabitant tax up to fiscal year 1973, the provisions then in force continue to govern. machine translation, not official **第二項** 新法第三十二条第四項第一号の規定の適用については、昭和四十九年度分の個人の道府県民税に限り、同号中「二十万円」とあるのは、「十九万二千五百円」とする。 suppl-3491-19/art-2/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-2/par-2 In applying Article 32, paragraph (4), item (i) of the New Act, only for individual prefectural inhabitant tax for fiscal year 1974, the phrase "200,000 yen" in that item is deemed to be replaced with "192,500 yen". machine translation, not official **第三項** 次項に定めるものを除き、新法の規定中法人の道府県民税に関する部分は、昭和四十九年四月一日（以下「施行日」という。）以後に開始する事業年度分の法人の道府県民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税額に係る法人の道府県民税（清算所得に対する法人税を課される法人の清算中の事業年度に係る法人税額及び残余財産の一部分配により納付すべき法人税額に係る法人の道府県民税を含む。以下この条において同じ。）について適用し、同日前に開始した事業年度分の法人の道府県民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税額に係る法人の道府県民税については、なお従前の例による。 suppl-3491-19/art-2/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-2/par-3 Except as provided in the following paragraph, the provisions of the New Act relating to corporate prefectural inhabitant tax apply to corporate prefectural inhabitant tax for business years beginning on or after April 1, 1974 (hereinafter referred to as the "Effective Date") and to corporate prefectural inhabitant tax relating to the corporation tax amount on liquidation income arising from dissolution or merger on or after that date (including corporate prefectural inhabitant tax relating to the corporation tax amount for a business year in liquidation of a corporation subject to corporation tax on liquidation income and the corporation tax amount payable upon a partial distribution of residual assets; the same applies hereinafter in this Article), and the provisions then in force continue to govern corporate prefectural inhabitant tax for business years that began before that date and corporate prefectural inhabitant tax relating to the corporation tax amount on liquidation income arising from dissolution or merger before that date. machine translation, not official **第四項** 新法第五十一条第一項の規定は、昭和四十九年五月一日以後に終了する事業年度分の法人の道府県民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税額に係る法人の道府県民税について適用し、同日前に終了した事業年度分の法人の道府県民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税額に係る法人の道府県民税については、なお従前の例による。 suppl-3491-19/art-2/par-4 · https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-2/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-2/par-4 The provisions of Article 51, paragraph (1) of the New Act apply to corporate prefectural inhabitant tax for business years ending on or after May 1, 1974 and to corporate prefectural inhabitant tax relating to the corporation tax amount on liquidation income arising from dissolution or merger on or after that date, and the provisions then in force continue to govern corporate prefectural inhabitant tax for business years that ended before that date and corporate prefectural inhabitant tax relating to the corporation tax amount on liquidation income arising from dissolution or merger before that date. 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-3491-19/art-3 · https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-3 **第一項** 次項及び第三項に定めるものを除き、新法の規定中法人の事業税に関する部分は、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。以下この条において同じ。）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-3491-19/art-3/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-3/par-1 Except as provided in the following paragraph and paragraph (3), the provisions of the New Act relating to corporate enterprise tax apply to corporate enterprise tax for business years beginning on or after the Effective Date and to corporate enterprise tax on liquidation income arising from dissolution or merger on or after that date (including corporate enterprise tax for a business year in liquidation of a corporation subject to enterprise tax on liquidation income and corporate enterprise tax payable upon a partial distribution of residual assets; the same applies hereinafter in this Article), and the provisions then in force continue to govern corporate enterprise tax for business years that began before that date and corporate enterprise tax on liquidation income arising from dissolution or merger before that date. machine translation, not official **第二項** 新法第七十二条の十四第五項及び第六項並びに附則第九条第二項の規定は、施行日以後に終了する事業年度分の法人の事業税について適用し、同日前に終了した事業年度分の法人の事業税については、なお従前の例による。 suppl-3491-19/art-3/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-3/par-2 The provisions of Article 72-14, paragraphs (5) and (6) of the New Act and Article 9, paragraph (2) of the Supplementary Provisions of the New Act apply to corporate enterprise tax for business years ending on or after the Effective Date, and the provisions then in force continue to govern corporate enterprise tax for business years that ended before that date. machine translation, not official **第三項** 新法第七十二条の二十二第一項第二号及び第三項並びに第七十二条の四十八第一項の規定は、昭和四十九年五月一日以後に終了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について適用し、同日前に終了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。この場合において、同日から昭和五十年四月三十日までの間に終了する事業年度分の法人の事業税に係るこれらの規定の適用については、これらの規定中「三百五十万円」とあるのは「三百万円」と、「七百万円」とあるのは「六百万円」とする。 suppl-3491-19/art-3/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-3/par-3 The provisions of Article 72-22, paragraph (1), item (ii) and paragraph (3), and Article 72-48, paragraph (1) of the New Act apply to corporate enterprise tax for business years ending on or after May 1, 1974 and to corporate enterprise tax on liquidation income arising from dissolution or merger on or after that date, and the provisions then in force continue to govern corporate enterprise tax for business years that ended before that date and corporate enterprise tax on liquidation income arising from dissolution or merger before that date. In this case, with regard to the application of those provisions to corporate enterprise tax for business years ending during the period from that date to April 30, 1975, the phrase "3,500,000 yen" in those provisions is deemed to be replaced with "3,000,000 yen", and the phrase "7,000,000 yen" with "6,000,000 yen". machine translation, not official **第四項** 新法の規定中個人の事業税に関する部分は、昭和四十九年度分の個人の事業税から適用し、昭和四十八年度分までの個人の事業税については、なお従前の例による。 suppl-3491-19/art-3/par-4 · https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-3/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-3/par-4 The provisions of the New Act relating to individual enterprise tax apply from individual enterprise tax for fiscal year 1974, and the provisions then in force continue to govern individual enterprise tax up to fiscal year 1973. machine translation, not official **第五項** 新法第七十二条の十七第三項第一号の規定の適用については、昭和四十九年度分の個人の事業税に限り、同号中「二十万円」とあるのは、「十九万二千五百円」とする。 suppl-3491-19/art-3/par-5 · https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-3/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-3/par-5 With regard to the application of the provisions of Article 72-17, paragraph (3), item (i) of the New Act, only for individual enterprise tax for fiscal year 1974, the phrase "200,000 yen" in that item is deemed to be replaced with "192,500 yen". 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-3491-19/art-4 · https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/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-3491-19/art-4/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/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 **第二項** 施行日から昭和四十九年十月一日までの間に行われた家屋又はその部分の取得（購入による取得を除く。）に係る新法第七十三条の十四第一項及び第二項の規定の適用については、同条第一項中「住宅を建築」とあるのは「地方税法の一部を改正する法律（昭和四十九年法律第十九号）による改正前の地方税法第七十三条第四号に規定する住宅（以下本項において「住宅」という。）を建築」と、同条第二項中「共同住宅等」とあるのは「地方税法の一部を改正する法律による改正前の地方税法第七十三条の十四第一項に規定する共同住宅等」と、「住宅を建築」とあるのは「同法第七十三条第四号に規定する住宅（以下本項において「住宅」という。）を建築」とする。 suppl-3491-19/art-4/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-4/par-2 With regard to the application of the provisions of Article 73-14, paragraphs (1) and (2) of the New Act to the acquisition of a house or part thereof (excluding acquisition by purchase) made during the period from the Effective Date to October 1, 1974, the phrase "build a dwelling" in paragraph (1) of that Article is deemed to be replaced with "build a dwelling prescribed in Article 73, item (iv) of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act (Act No. 19 of 1974) (hereinafter in this paragraph referred to as 'dwelling')", and in paragraph (2) of that Article, the phrase "apartment house, etc." is deemed to be replaced with "apartment house, etc. prescribed in Article 73-14, paragraph (1) of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act" and the phrase "build a dwelling" with "build a dwelling prescribed in Article 73, item (iv) of the Local Tax Act prior to that amendment (hereinafter in this paragraph referred to as 'dwelling')". machine translation, not official **第三項** 施行日から昭和四十九年十月一日までの間に行われた改正前の地方税法（以下「旧法」という。）第七十三条の十四第一項に規定する共同住宅等に該当する家屋又はその部分の取得（購入による取得を除く。）に係る新法第七十三条の十五の二第一項の規定の適用については、同項中「一戸」とあるのは、「居住の用に供するために独立的に区画された一の部分」とする。 suppl-3491-19/art-4/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-4/par-3 With regard to the application of the provisions of Article 73-15-2, paragraph (1) of the New Act to the acquisition (excluding acquisition by purchase) of a house or part thereof falling under an apartment house, etc. prescribed in Article 73-14, paragraph (1) of the Local Tax Act prior to the amendment (hereinafter referred to as the "Former Act") made during the period from the Effective Date to October 1, 1974, the phrase "dwelling unit" in Article 73-15-2, paragraph (1) of the New Act is deemed to be replaced with "portion independently partitioned for residential use". machine translation, not official **第四項** 施行日前において新築された家屋に係る土地の取得に係る新法第七十三条の二十四第一項第二号の規定の適用については、同項中「住宅の床面積」とあるのは「地方税法の一部を改正する法律（昭和四十九年法律第十九号）による改正前の地方税法第七十三条第四号に規定する住宅（以下本項において「住宅」という。）の床面積」と、「一戸」とあるのは「一戸（当該家屋が同法第七十三条の十四第一項に規定する共同住宅等に該当する場合には、居住の用に供するために独立的に区画された一の部分）」とする。 suppl-3491-19/art-4/par-4 · https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-4/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-4/par-4 With regard to the application of the provisions of Article 73-24, paragraph (1), item (ii) of the New Act to the acquisition of land relating to a house newly built before the Effective Date, the phrase "floor area of the dwelling" in that paragraph is deemed to be replaced with "floor area of the dwelling prescribed in Article 73, item (iv) of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act (Act No. 19 of 1974) (hereinafter in this paragraph referred to as 'dwelling')", and the phrase "dwelling unit" with "dwelling unit (where the house falls under an apartment house, etc. prescribed in Article 73-14, paragraph (1) of the Local Tax Act prior to that amendment, one portion independently partitioned for residential use)". machine translation, not official ### 第五条（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-3491-19/art-5 · https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-5 **第一項** 新法第百十四条の三第一項の規定は、昭和四十九年十月一日以後の旅館における宿泊及びこれに伴う飲食に対して課すべき料理飲食等消費税について適用し、同日前の旅館における宿泊及びこれに伴う飲食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-3491-19/art-5/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-5/par-1 The provisions of Article 114-3, paragraph (1) of the New Act apply to consumption tax on meals, drinks, etc. to be imposed on lodging at an inn and eating and drinking accompanying it on or after October 1, 1974, and the provisions then in force continue to govern consumption tax on meals, drinks, etc. to be imposed on lodging at an inn and eating and drinking accompanying it before that date. machine translation, not official ### 第六条（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-3491-19/art-6 · https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-6 **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（新法第三百二十八条の規定によつて課する所得割に関する部分を除く。）は、昭和四十九年度分の個人の市町村民税から適用し、昭和四十八年度分までの個人の市町村民税については、なお従前の例による。 suppl-3491-19/art-6/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-6/par-1 Except as otherwise specially provided, the provisions of the New Act relating to individual municipal inhabitant tax (excluding the provisions relating to the income levy imposed pursuant to the provisions of Article 328 of the New Act) apply from individual municipal inhabitant tax for fiscal year 1974, and the provisions then in force continue to govern individual municipal inhabitant tax up to fiscal year 1973. machine translation, not official **第二項** 新法第三百十三条第四項第一号の規定の適用については、昭和四十九年度分の個人の市町村民税に限り、同号中「二十万円」とあるのは、「十九万二千五百円」とする。 suppl-3491-19/art-6/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-6/par-2 With regard to the application of the provisions of Article 313, paragraph (4), item (i) of the New Act, only for individual municipal inhabitant tax for fiscal year 1974, the phrase "200,000 yen" in that item is deemed to be replaced with "192,500 yen". machine translation, not official **第三項** 次項に定めるものを除き、新法の規定中法人の市町村民税に関する部分は、施行日以後に開始する事業年度分の法人の市町村民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税額に係る法人の市町村民税（清算所得に対する法人税を課される法人の清算中の事業年度に係る法人税額及び残余財産の一部分配により納付すべき法人税額に係る法人の市町村民税を含む。以下この条において同じ。）について適用し、同日前に開始した事業年度分の法人の市町村民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税額に係る法人の市町村民税については、なお従前の例による。 suppl-3491-19/art-6/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-6/par-3 Except as provided in the following paragraph, the provisions of the New Act relating to corporate municipal inhabitant tax apply to corporate municipal inhabitant tax for business years beginning on or after the Effective Date and to corporate municipal inhabitant tax relating to the corporation tax amount on liquidation income arising from dissolution or merger on or after that date (including corporate municipal inhabitant tax relating to the corporation tax amount for a business year in liquidation of a corporation subject to corporation tax on liquidation income and the corporation tax amount payable upon a partial distribution of residual assets; the same applies hereinafter in this Article), and the provisions then in force continue to govern corporate municipal inhabitant tax for business years that began before that date and corporate municipal inhabitant tax relating to the corporation tax amount on liquidation income arising from dissolution or merger before that date. machine translation, not official **第四項** 新法第三百十四条の六第一項の規定は、昭和四十九年五月一日以後に終了する事業年度分の法人の市町村民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税額に係る法人の市町村民税について適用し、同日前に終了した事業年度分の法人の市町村民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税額に係る法人の市町村民税については、なお従前の例による。 suppl-3491-19/art-6/par-4 · https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-6/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-6/par-4 The provisions of Article 314-6, paragraph (1) of the New Act apply to corporate municipal inhabitant tax for business years ending on or after May 1, 1974 and to corporate municipal inhabitant tax relating to the corporation tax amount on liquidation income arising from dissolution or merger on or after that date, and the provisions then in force continue to govern corporate municipal inhabitant tax for business years that ended before that date and corporate municipal inhabitant tax relating to the corporation tax amount on liquidation income arising from dissolution or merger before that date. machine translation, not official ### 第七条（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-3491-19/art-7 · https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-7 **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、昭和四十九年度分の固定資産税から適用し、昭和四十八年度分までの固定資産税については、なお従前の例による。 suppl-3491-19/art-7/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-7/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 1974, and the provisions then in force continue to govern fixed assets tax up to fiscal year 1973. machine translation, not official **第二項** 昭和四十九年一月一日までの間において建設された旧法第三百四十九条の三第一項に規定する発電所の用に供する家屋及び償却資産（農山漁村電気導入促進法第二条第一項の農林漁業団体が発電所の用に供するものを除く。）に対して課する昭和四十九年度以降の各年度分の固定資産税については、旧法第三百四十九条の三第一項中「第二十一項」とあるのは「附則第十五条第九項」と、「三分の一」とあるのは「三分の二」と、「三分の二」とあるのは「六分の五」として、同項の規定の例による。 suppl-3491-19/art-7/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-7/par-2 With regard to fixed assets tax for each fiscal year from fiscal year 1974 on imposed on houses and depreciable assets used for power stations prescribed in Article 349-3, paragraph (1) of the Former Act that were constructed during the period up to January 1, 1974 (excluding those used for power stations by the agriculture, forestry and fisheries organizations referred to in Article 2, paragraph (1) of the Act on Promotion of Introduction of Electricity to Farming, Mountain and Fishing Villages), the rules of that paragraph are followed, with the phrase "paragraph (21)" in Article 349-3, paragraph (1) of the Former Act deemed to be replaced with "Article 15, paragraph (9) of the Supplementary Provisions", the phrase "1/3" with "2/3", and the phrase "2/3" with "5/6". machine translation, not official **第三項** 新法第三百四十九条の三第四項の規定中租税特別措置法第十一条第一項の表の第七号又は同法第四十三条第一項の表の第七号に掲げる機械その他の設備に関する部分は、昭和四十八年四月一日以後において新設された当該機械その他の設備について、昭和四十九年度分の固定資産税から適用し、新法第三百四十九条の三第四項の規定中廃棄物再生処理用の機械その他の設備に関する部分は、施行日以後において新設された当該機械その他の設備について、昭和五十年度分の固定資産税から適用し、同項の規定中農林漁業者又は中小企業者の共同利用に供する機械及び装置に関する部分は、昭和四十八年一月二日以後において新設された当該機械及び装置について、昭和四十九年度分の固定資産税から適用する。 suppl-3491-19/art-7/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-7/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-7/par-3 The provisions of Article 349-3, paragraph (4) of the New Act in so far as they relate to machinery and other equipment listed in item (vii) of the table in Article 11, paragraph (1) of the Act on Special Measures Concerning Taxation or item (vii) of the table in Article 43, paragraph (1) of that Act apply, from fixed assets tax for fiscal year 1974, to those machinery and other equipment newly installed on or after April 1, 1973; the provisions of Article 349-3, paragraph (4) of the New Act in so far as they relate to machinery and other equipment for waste recycling apply, from fixed assets tax for fiscal year 1975, to those machinery and other equipment newly installed on or after the Effective Date; and the provisions of that paragraph in so far as they relate to machinery and equipment for joint use by persons engaged in agriculture, forestry or fisheries or by small and medium-sized enterprises apply, from fixed assets tax for fiscal year 1974, to those machinery and equipment newly installed on or after January 2, 1973. machine translation, not official **第四項** 昭和五十一年三月三十一日までの間において新設された租税特別措置法の一部を改正する法律（昭和五十一年法律第五号）による改正前の企業合理化促進法（昭和二十七年法律第五号）第六条の規定の適用を受けた機械設備等に対して課する昭和四十九年度以降の各年度分の固定資産税については、旧法第三百四十九条の三第四項中「企業合理化促進法」とあるのは「租税特別措置法の一部を改正する法律（昭和五十一年法律第五号）による改正前の企業合理化促進法」と、「第六条の規定の適用を受ける」とあるのは「第六条の規定の適用を受けた」と、「前三項」とあるのは「地方税法の一部を改正する法律（昭和四十九年法律第十九号）附則第七条第二項の規定によりその例によることとされる同法による改正前の地方税法第三百四十九条の三第一項、地方税法の一部を改正する法律（昭和五十年法律第十八号）附則第九条第三項の規定によりなおその効力を有することとされる同法による改正前の地方税法第三百四十九条の三第二項及び前三項」と、「二分の一」とあるのは「二分の一（昭和四十八年四月一日から昭和五十一年三月三十一日までの間において新設された機械設備等については、三分の二）」として、同項の規定の例による。 suppl-3491-19/art-7/par-4 · https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-7/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-7/par-4 With regard to fixed assets tax for each fiscal year from fiscal year 1974 on imposed on machinery and facilities, etc. newly installed during the period up to March 31, 1976 to which the provisions of Article 6 of the Enterprise Rationalization Promotion Act (Act No. 5 of 1952) prior to amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 5 of 1976) applied, the rules of Article 349-3, paragraph (4) of the Former Act are followed, with the phrase "Enterprise Rationalization Promotion Act" in that paragraph deemed to be replaced with "Enterprise Rationalization Promotion Act prior to amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 5 of 1976)", the phrase "to which the provisions of Article 6 apply" with "to which the provisions of Article 6 applied", the phrase "the preceding three paragraphs" with "Article 349-3, paragraph (1) of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act (Act No. 19 of 1974), the rules of which are to be followed pursuant to the provisions of Article 7, paragraph (2) of the Supplementary Provisions of that Act, Article 349-3, paragraph (2) of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act (Act No. 18 of 1975), which is to remain in force pursuant to the provisions of Article 9, paragraph (3) of the Supplementary Provisions of that Act, and the preceding three paragraphs", and the phrase "1/2" with "1/2 (2/3 for machinery and facilities, etc. newly installed during the period from April 1, 1973 to March 31, 1976)". machine translation, not official **第五項** 新法第三百四十九条の三第十三項の規定は、昭和四十八年一月二日以後において取得された同項に規定する車両について、昭和四十九年度分の固定資産税から適用する。 suppl-3491-19/art-7/par-5 · https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-7/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-7/par-5 The provisions of Article 349-3, paragraph (13) of the New Act apply, from fixed assets tax for fiscal year 1974, to vehicles prescribed in that paragraph acquired on or after January 2, 1973. machine translation, not official **第六項** 旧法第三百四十九条の三第十三項の規定は、昭和四十八年一月一日までの間において取得された同項に規定する車両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-3491-19/art-7/par-6 · https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-7/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-7/par-6 The provisions of Article 349-3, paragraph (13) of the Former Act remain in force with respect to fixed assets tax imposed on vehicles prescribed in that paragraph acquired during the period up to January 1, 1973. machine translation, not official **第七項** 新法第三百四十九条の三第二十六項の規定は、昭和四十八年一月二日以後において建設された同項に規定する固定資産について、昭和四十九年度分の固定資産税から適用する。 suppl-3491-19/art-7/par-7 · https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-7/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-7/par-7 The provisions of Article 349-3, paragraph (26) of the New Act apply, from fixed assets tax for fiscal year 1974, to fixed assets prescribed in that paragraph constructed on or after January 2, 1973. machine translation, not official **第八項** 新法第三百四十九条の三第二十六項の規定は、昭和四十八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固定資産についても、昭和四十九年度分の固定資産税から適用する。この場合において、同項中「当該固定資産に対して新たに固定資産税が課されることとなつた年度から五年度分」とあるのは、「当該固定資産が建設された日の属する年の翌年（その日が一月一日である場合には、同日の属する年）の四月一日の属する年度から昭和四十八年度までの年度の数を五から控除し、昭和四十九年度分から当該控除して得た数に相当する年度分」とする。 suppl-3491-19/art-7/par-8 · https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-7/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-7/par-8 The provisions of Article 349-3, paragraph (26) of the New Act also apply, from fixed assets tax for fiscal year 1974, to fixed assets prescribed in that paragraph constructed during the period up to January 1, 1973. In this case, the phrase "five fiscal years from the fiscal year in which fixed assets tax comes to be newly imposed on the fixed assets" in that paragraph is deemed to be replaced with "as many fiscal years from fiscal year 1974 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 the fixed assets were constructed (if that date is January 1, the year that includes that date) through fiscal year 1973". machine translation, not official **第九項** 新法第三百四十九条の五の規定は、施行日前において建設された一の工場又は発電所若しくは変電所（一の工場又は発電所若しくは変電所に増設された設備で一の工場又は発電所若しくは変電所に類すると認められるものを含む。以下この項及び次項並びに附則第二十八条第六項及び第七項において「一の工場」という。）の用に供する償却資産で、当該一の工場が建設された日の属する年の翌年（その日が一月一日である場合には、同日の属する年）の四月一日の属する年度から昭和四十九年度までの年度の数が五を超えないもの（次項の規定の適用を受けるものを除く。）の同年度分以後の固定資産税についても、適用する。 suppl-3491-19/art-7/par-9 · https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-7/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-7/par-9 The provisions of Article 349-5 of the New Act also apply to fixed assets tax for fiscal year 1974 and thereafter on depreciable assets used for a single factory, power station or substation constructed before the Effective Date (including equipment added to a single factory, power station or substation that is found to be similar to a single factory, power station or substation; hereinafter in this paragraph, the following paragraph, and Article 28, paragraphs (6) and (7) of the Supplementary Provisions referred to as a "single factory"), for which 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 that single factory was constructed (if that date is January 1, the year that includes that date) through fiscal year 1974 does not exceed five (excluding those to which the provisions of the following paragraph apply). machine translation, not official **第十項** 昭和四十八年一月一日までの間において建設された一の工場の用に供する償却資産で、昭和四十八年度分の固定資産税の課税標準となるべき金額を算定する場合において旧法第三百四十九条の五の規定の適用を受けていたものについては、昭和四十九年度から同条の規定がなおその効力を有するものとした場合において同条の規定の適用を受けることができる年度までの各年度分の固定資産税に限り、当該償却資産を新法第三百四十九条の五に規定する新設大規模償却資産とみなして、同条の規定を適用する。この場合においては、旧法第三百四十九条の五の規定がなおその効力を有するものとした場合において当該償却資産に係る同条に規定する第一適用年度、第二適用年度、第三適用年度、第四適用年度又は第五適用年度に該当する年度は、それぞれ当該償却資産に係る新法第三百四十九条の五第一項に規定する第一適用年度又は同条第二項に規定する第一適用年度、第二適用年度、第三適用年度、第四適用年度若しくは第五適用年度とみなす。 suppl-3491-19/art-7/par-10 · https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-7/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-7/par-10 With regard to depreciable assets used for a single factory constructed during the period up to January 1, 1973 to which the provisions of Article 349-5 of the Former Act applied when calculating the amount to be the tax base of fixed assets tax for fiscal year 1973, the provisions of that Article are applied, deeming those depreciable assets to be newly built large-scale depreciable assets prescribed in Article 349-5 of the New Act, only to fixed assets tax for each fiscal year from fiscal year 1974 through the last fiscal year to which the provisions of that Article could be applied if they were to remain in force. In this case, the fiscal years that would correspond to the first application year, second application year, third application year, fourth application year or fifth application year prescribed in that Article for those depreciable assets if the provisions of Article 349-5 of the Former Act were to remain in force are deemed to be, respectively, the first application year prescribed in Article 349-5, paragraph (1) of the New Act, or the first application year, second application year, third application year, fourth application year or fifth application year prescribed in paragraph (2) of that Article, for those depreciable assets. machine translation, not official **第十一項** 旧法附則第十四条第二項の規定は、昭和四十一年四月一日から昭和四十八年七月三十一日までの間において取得された同項に規定する家屋及び償却資産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-3491-19/art-7/par-11 · https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-7/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-7/par-11 The provisions of Article 14, paragraph (2) of the Supplementary Provisions of the Former Act remain in force with respect to fixed assets tax imposed on houses and depreciable assets prescribed in that paragraph acquired during the period from April 1, 1966 to July 31, 1973. machine translation, not official **第十二項** 旧法附則第十五条第四項の規定は、昭和四十二年一月二日から昭和四十九年一月一日までの間において取得された同項に規定する機械設備等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-3491-19/art-7/par-12 · https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-7/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-7/par-12 The provisions of Article 15, paragraph (4) of the Supplementary Provisions of the Former Act remain in force with respect to fixed assets tax imposed on machinery and facilities, etc. prescribed in that paragraph acquired during the period from January 2, 1967 to January 1, 1974. machine translation, not official ### 第八条 suppl-3491-19/art-8 · https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-8 **第一項** 昭和四十九年度分の固定資産税に限り、市町村長は、次の各号に掲げる宅地等に係る当該各号に定める額については、これらの額を当該宅地等の所有者に通知することによつて新法第四百十五条の規定による固定資産課税台帳の縦覧に代えることができる。この場合において、小規模住宅用地（新法第三百四十九条の三の二第二項に規定する小規模住宅用地をいう。以下次条までにおいて同じ。）の価格に同項に定める率を乗じて得た金額又は第三号に定める宅地等比準価格に係る新法第四百十七条第一項及び第四百三十二条第一項の規定の適用については、新法第四百十七条第一項中「第四百十五条第一項の規定によつて固定資産課税台帳を縦覧に供した日以後において固定資産の価格等の登録がなされていないこと又は登録された価格等」とあるのは「地方税法の一部を改正する法律（昭和四十九年法律第十九号）附則第八条の規定による固定資産の価格等の通知をした日以後において当該通知に係る価格等」と、新法第四百三十二条第一項中「第四百十五条第一項（第四百十九条第三項の場合を含む。）の縦覧期間の初日からその末日後十日までの間において、」とあるのは「地方税法の一部を改正する法律附則第八条の規定による当該固定資産の価格等の通知を受けた日」とする。 suppl-3491-19/art-8/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-8/par-1 Only for fixed assets tax for fiscal year 1974, a mayor of a municipality may, for the amounts specified in each of the following items relating to the building land, etc. set forth in those items, substitute notification of those amounts to the owner of the building land, etc. for the inspection of the fixed assets tax ledger under the provisions of Article 415 of the New Act. In this case, with regard to the application of Article 417, paragraph (1) and Article 432, paragraph (1) of the New Act to the amount obtained by multiplying the price of small-scale residential land (meaning small-scale residential land prescribed in Article 349-3-2, paragraph (2) of the New Act; the same applies hereinafter through the following Article) by the rate specified in that paragraph, or to the comparison-based price of building land, etc. specified in item (iii), the phrase "after the day on which the fixed assets tax ledger was made available for public inspection pursuant to the provisions of Article 415, paragraph (1), the fact that the price, etc. of the fixed assets has not been registered, or the registered price, etc." in Article 417, paragraph (1) of the New Act is deemed to be replaced with "after the day on which notification of the price, etc. of the fixed assets was given pursuant to the provisions of Article 8 of the Supplementary Provisions of the Act Partially Amending the Local Tax Act (Act No. 19 of 1974), the price, etc. relating to that notification", and the phrase "during the period from the first day of the inspection period under Article 415, paragraph (1) (including the case under Article 419, paragraph (3)) until 10 days after the last day thereof," in Article 432, paragraph (1) of the New Act with "the day on which notification of the price, etc. of the fixed assets was received pursuant to the provisions of Article 8 of the Supplementary Provisions of the Act Partially Amending the Local Tax Act". machine translation, not official **一** 小規模住宅用地　新法第三百八十一条第六項の規定により土地課税台帳等に登録された小規模住宅用地の価格に新法第三百四十九条の三の二第二項に定める率を乗じて得た額及び調整対象小規模住宅用地（新法附則第二十三条に規定する調整対象小規模住宅用地をいう。）で新法附則第二十八条第一項の規定が適用されるもの（同条第二項の規定の適用を受けるものを除く。）にあつては、同条第一項の規定により土地課税台帳等に登録された同項の表の下欄に掲げる額 suppl-3491-19/art-8/par-1/item-1 · https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-8/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-8/par-1/item-1 small-scale residential land: the amount obtained by multiplying the price of small-scale residential land registered in the land tax ledgers, etc. pursuant to the provisions of Article 381, paragraph (6) of the New Act by the rate specified in Article 349-3-2, paragraph (2) of the New Act and, for small-scale residential land subject to adjustment (meaning small-scale residential land subject to adjustment prescribed in Article 23 of the Supplementary Provisions of the New Act) to which the provisions of Article 28, paragraph (1) of the Supplementary Provisions of the New Act apply (excluding that to which the provisions of paragraph (2) of that Article apply), the amount set forth in the right-hand column of the table in that paragraph registered in the land tax ledgers, etc. pursuant to the provisions of that paragraph; machine translation, not official **二** 調整対象住宅用地（新法附則第二十三条に規定する調整対象住宅用地をいう。）で新法附則第十八条第八項若しくは附則第二十八条第二項の規定が適用されないもの又は調整対象非住宅用地（新法附則第二十三条に規定する調整対象非住宅用地をいう。以下この号において同じ。）で個人の所有するもの（当該調整対象非住宅用地に係る新法附則第十八条の二第二項に規定する当該年度分の固定資産税の課税標準となるべき額が同項第三号に掲げる額であるものに限るものとし、新法附則第二十八条第二項の規定の適用を受けるものを除く。）　新法附則第二十八条第一項の規定により土地課税台帳等に登録された同項の表の下欄に掲げる額 suppl-3491-19/art-8/par-1/item-2 · https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-8/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-8/par-1/item-2 residential land subject to adjustment (meaning residential land subject to adjustment prescribed in Article 23 of the Supplementary Provisions of the New Act) to which neither Article 18, paragraph (8) nor Article 28, paragraph (2) of the Supplementary Provisions of the New Act applies, or non-residential land subject to adjustment (meaning non-residential land subject to adjustment prescribed in Article 23 of the Supplementary Provisions of the New Act; hereinafter the same in this item) owned by an individual (limited to that for which the amount to be the tax base of fixed assets tax for the relevant fiscal year prescribed in Article 18-2, paragraph (2) of the Supplementary Provisions of the New Act relating to that non-residential land subject to adjustment is the amount set forth in item (iii) of that paragraph, and excluding that to which the provisions of Article 28, paragraph (2) of the Supplementary Provisions of the New Act apply): the amount set forth in the right-hand column of the table in Article 28, paragraph (1) of the Supplementary Provisions of the New Act registered in the land tax ledgers, etc. pursuant to the provisions of that paragraph; machine translation, not official **三** 新法附則第二十八条第二項の規定が適用される宅地等　同条第一項及び第二項の規定により土地課税台帳等に登録された合算額及び昭和四十九年度において新たに固定資産税を課することとなり、又は同年度に係る賦課期日において地目の変換等がある宅地等にあつては、宅地等比準価格 suppl-3491-19/art-8/par-1/item-3 · https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-8/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-8/par-1/item-3 building land, etc. to which the provisions of Article 28, paragraph (2) of the Supplementary Provisions of the New Act apply: the aggregate amount registered in the land tax ledgers, etc. pursuant to the provisions of paragraphs (1) and (2) of that Article and, for building land, etc. on which fixed assets tax comes to be newly imposed in fiscal year 1974 or for which there is a change of land category, etc. as of the assessment date for that fiscal year, the comparison-based price of building land, etc. machine translation, not official ### 第九条 suppl-3491-19/art-9 · https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-9 **第一項** 昭和四十九年度分の固定資産税に限り、市町村は、宅地等（新法附則第十八条の二第一項に規定する非住宅用地で法人の所有するものを除く。）に対して課する固定資産税について、新法第三百六十四条第二項の納税通知書の交付期限までに、当該宅地等が小規模住宅用地であることの認定ができないこと等のやむを得ない理由があることにより当該宅地等に係る同年度分の固定資産税の税額の算定（以下この条において「本算定」という。）ができなかつた場合には、当該宅地等の第一号又は第二号に掲げる額を当該宅地等に係る同年度分の固定資産税の課税標準となるべき額とした場合における固定資産税額に相当する額（以下この条において「仮算定税額」という。）を同年度の納期の数で除して得た額の範囲内において、当該宅地等に係る固定資産税をそれぞれの納期において徴収することができる。 suppl-3491-19/art-9/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-9/par-1 Only for fixed assets tax for fiscal year 1974, where a municipality has been unable, with respect to fixed assets tax imposed on building land, etc. (excluding non-residential land prescribed in Article 18-2, paragraph (1) of the Supplementary Provisions of the New Act that is owned by a corporation), by the time limit for delivery of the tax notice under Article 364, paragraph (2) of the New Act, to calculate the amount of fixed assets tax for that fiscal year on that building land, etc. (hereinafter in this Article referred to as the "final computation") for an unavoidable reason such as being unable to find that the building land, etc. is small-scale residential land, the municipality may collect fixed assets tax on that building land, etc. in each payment period within the range of the amount obtained by dividing the amount equivalent to the fixed assets tax amount in the case where the amount set forth in item (i) or (ii) for that building land, etc. is taken as the amount to be the tax base of fixed assets tax for that fiscal year (hereinafter in this Article referred to as the "provisionally calculated tax") by the number of payment periods for that fiscal year. machine translation, not official **一** 昭和四十九年度分の固定資産税の課税標準となるべき価格に四分の一を乗じて得た額 suppl-3491-19/art-9/par-1/item-1 · https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-9/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-9/par-1/item-1 the amount obtained by multiplying the price to be the tax base of fixed assets tax for fiscal year 1974 by 1/4; machine translation, not official **二** 次に掲げる額のうちいずれか多い額 suppl-3491-19/art-9/par-1/item-2 · https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-9/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-9/par-1/item-2 the greater of the following amounts: machine translation, not official **イ** 昭和四十八年度分の固定資産税に係る宅地等調整固定資産税額（新法附則第十八条第一項に規定する宅地等調整固定資産税額をいう。）の算定の基礎となる課税標準となるべき額 suppl-3491-19/art-9/par-1/item-2/sub-1 · https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-9/par-1/item-2/sub-1 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-9/par-1/item-2/sub-1 the amount to be the tax base that serves as the basis for the calculation of the adjusted fixed assets tax amount for building land, etc. (meaning the adjusted fixed assets tax amount for building land, etc. prescribed in Article 18, paragraph (1) of the Supplementary Provisions of the New Act) relating to fixed assets tax for fiscal year 1973; machine translation, not official **ロ** 昭和四十八年度分の固定資産税の課税標準となるべき価格に百分の十五を乗じて得た額 suppl-3491-19/art-9/par-1/item-2/sub-2 · https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-9/par-1/item-2/sub-2 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-9/par-1/item-2/sub-2 the amount obtained by multiplying the price to be the tax base of fixed assets tax for fiscal year 1973 by 15 percent. machine translation, not official **第二項** 市町村長は、前項の規定によつて固定資産税を賦課した後において本算定が行われた場合には、遅滞なく、その旨を納税者に通知しなければならない。この場合において、本算定による昭和四十九年度分の固定資産税額（以下この条において「本算定税額」という。）に既に賦課した固定資産税額が満たないときは、本算定が行われた日以後の納期においてその不足税額を徴収し、既に徴収した固定資産税額が本算定税額を超えるときは、新法第十七条又は第十七条の二の規定の例によつて、その過納額を還付し、又は当該納税義務者の未納に係る地方団体の徴収金に充当しなければならない。 suppl-3491-19/art-9/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-9/par-2 A mayor of a municipality, when the final computation has been performed after assessing fixed assets tax pursuant to the provisions of the preceding paragraph, must without delay notify the taxpayer to that effect. In this case, where the fixed assets tax amount already assessed falls short of the fixed assets tax amount for fiscal year 1974 resulting from the final computation (hereinafter in this Article referred to as the "finally computed tax amount"), the tax deficiency must be collected in the payment period on or after the day on which the final computation was performed, and where the fixed assets tax amount already collected exceeds the finally computed tax amount, the overpaid amount must be refunded, or appropriated to the local government levies unpaid by the person liable for tax, in accordance with the rules of Article 17 or Article 17-2 of the New Act. machine translation, not official **第三項** 市町村長は、第一項の規定によつて固定資産税を徴収する場合において当該固定資産税の納税者に交付する納税通知書には、次の各号に掲げる事項を趣旨とする記載をし、又は記載をした文書を添付しなければならない。 suppl-3491-19/art-9/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-9/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-9/par-3 A mayor of a municipality, when collecting fixed assets tax pursuant to the provisions of paragraph (1), must state the matters set forth in the following items in substance in the tax notice to be delivered to the taxpayer of that fixed assets tax, or attach a document in which they are stated: machine translation, not official **一** 納税通知書に記載された土地に係る課税標準額及び税額は、第一項の規定により仮に算定した額であり、又は当該額を含むものであること。 suppl-3491-19/art-9/par-3/item-1 · https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-9/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-9/par-3/item-1 that the tax base amount and the tax amount relating to the land stated in the tax notice are amounts provisionally calculated pursuant to the provisions of paragraph (1) or include such amounts; machine translation, not official **二** 既に賦課した仮算定税額が本算定税額に満たない場合には、本算定が行われた日以後の納期においてその不足税額を徴収し、既に徴収した仮算定税額が本算定税額を超える場合には、その過納額を還付し、又は当該納税義務者の未納に係る地方団体の徴収金に充当するものであること。 suppl-3491-19/art-9/par-3/item-2 · https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-9/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-9/par-3/item-2 that, where the provisionally calculated tax already assessed falls short of the finally computed tax amount, the tax deficiency will be collected in the payment period on or after the day on which the final computation was performed, and where the provisionally calculated tax already collected exceeds the finally computed tax amount, the overpaid amount will be refunded, or appropriated to the local government levies unpaid by that person liable for tax. machine translation, not official **第四項** 第一項の規定によつて徴収する固定資産税について滞納処分をする場合には、当該宅地等について第二項の規定による通知が行われる日までの間は、財産の換価は、することができない。 suppl-3491-19/art-9/par-4 · https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-9/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-9/par-4 In the case of carrying out the delinquent tax collection procedure with respect to fixed assets tax collected pursuant to the provisions of paragraph (1), property may not be realized until the day on which the notification under the provisions of paragraph (2) is given with respect to the building land, etc. machine translation, not official ### 第十条（電気税に関する規定の適用） — Application of Provisions on Electricity Tax caption: machine translation, not official suppl-3491-19/art-10 · https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-10 **第一項** 第三項に定めるものを除き、新法の規定中電気税に関する部分は、施行日以後に使用する電気に対して課すべき電気税（特別徴収に係る電気税にあつては、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-3491-19/art-10/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-10/par-1 Except as provided in paragraph (3), the provisions of the New Act relating to electricity tax apply to electricity tax to be imposed on electricity used on or after the Effective Date (for electricity 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** 昭和四十九年六月一日前に使用した電気に対して課すべき電気税（特別徴収に係る電気税にあつては、同日前に収納すべき料金に係るもの）については、新法第四百八十九条第十一項中「、児童福祉法第三十九条第一項に規定する保育所及び心身障害者福祉協会法第十七条第一項第一号に規定する施設」とあるのは「及び心身障害者福祉協会法第十七条第一項第一号に規定する施設」と、新法第四百九十条の二第一項中「千二百円」とあるのは「千円」とする。 suppl-3491-19/art-10/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-10/par-2 With regard to electricity tax to be imposed on electricity used before June 1, 1974 (for electricity tax subject to special collection, that relating to charges to be collected before that date), the phrase ", nurseries prescribed in Article 39, paragraph (1) of the Child Welfare Act and facilities prescribed in Article 17, paragraph (1), item (i) of the Act on the Welfare Association for Persons with Mental and Physical Disabilities" in Article 489, paragraph (11) of the New Act is deemed to be replaced with "and facilities prescribed in Article 17, paragraph (1), item (i) of the Act on the Welfare Association for Persons with Mental and Physical Disabilities", and the phrase "1,200 yen" in Article 490-2, paragraph (1) of the New Act with "1,000 yen". machine translation, not official **第三項** 新法附則第三十一条第一項第三号及び第二項第二号の規定は、昭和四十九年六月一日以後に使用する電気に対して課すべき電気税（特別徴収に係る電気税にあつては、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税（特別徴収に係る電気税にあつては、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-3491-19/art-10/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-10/par-3 The provisions of Article 31, paragraph (1), item (iii) and paragraph (2), item (ii) of the Supplementary Provisions of the New Act apply to electricity tax to be imposed on electricity used on or after June 1, 1974 (for electricity 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 tax imposed on electricity used before that date (for electricity tax subject to special collection, that relating to charges collected, or that should have been collected, before that date). machine translation, not official ### 第十一条（ガス税に関する規定の適用） — Application of Provisions on Gas Tax caption: machine translation, not official suppl-3491-19/art-11 · https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-11 **第一項** 新法の規定中ガス税に関する部分は、施行日以後に使用するガスに対して課すべきガス税（特別徴収に係るガス税にあつては、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-3491-19/art-11/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-11/par-1 The provisions of the New Act relating to gas tax apply to gas tax to be imposed on gas used on or after the Effective Date (for 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 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 **第二項** 昭和四十九年六月一日前に使用したガスに対して課すべきガス税（特別徴収に係るガス税にあつては、同日前に収納すべき料金に係るもの）については、新法第四百八十九条の二第三項中「、児童福祉法第三十九条第一項に規定する保育所及び心身障害者福祉協会法第十七条第一項第一号に規定する施設」とあるのは「及び心身障害者福祉協会法第十七条第一項第一号に規定する施設」と、新法第四百九十条の二第二項中「二千七百円」とあるのは「二千百円」とし、昭和四十九年十月一日前に使用したガスに対して課すべきガス税（特別徴収に係るガス税にあつては、同日前に収納すべき料金に係るもの）については、新法第四百九十条第二項中「百分の五」とあるのは、「百分の六」とする。 suppl-3491-19/art-11/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-11/par-2 With regard to gas tax to be imposed on gas used before June 1, 1974 (for gas tax subject to special collection, that relating to charges to be collected before that date), the phrase ", nurseries prescribed in Article 39, paragraph (1) of the Child Welfare Act and facilities prescribed in Article 17, paragraph (1), item (i) of the Act on the Welfare Association for Persons with Mental and Physical Disabilities" in Article 489-2, paragraph (3) of the New Act is deemed to be replaced with "and facilities prescribed in Article 17, paragraph (1), item (i) of the Act on the Welfare Association for Persons with Mental and Physical Disabilities", and the phrase "2,700 yen" in Article 490-2, paragraph (2) of the New Act with "2,100 yen"; and with regard to gas tax to be imposed on gas used before October 1, 1974 (for gas tax subject to special collection, that relating to charges to be collected before that date), the phrase "5 percent" in Article 490, paragraph (2) of the New Act is deemed to be replaced with "6 percent". machine translation, not official ### 第十二条（特別土地保有税に関する規定の適用） — Application of Provisions on Special Land Holding Tax caption: machine translation, not official suppl-3491-19/art-12 · https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-12 **第一項** 新法第五百八十六条第二項第十九号、第二十一号及び第二十九号の規定中土地に対して課する特別土地保有税に関する部分は、昭和四十九年度分から適用する。 suppl-3491-19/art-12/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-12/par-1 The provisions of Article 586, paragraph (2), items (xix), (xxi) and (xxix) of the New Act in so far as they relate to special land holding tax imposed on land apply from fiscal year 1974. machine translation, not official **第二項** 新法第五百八十六条第二項第十九号、第二十一号及び第二十九号の規定中土地の取得に対して課する特別土地保有税に関する部分は、昭和四十九年一月一日以後の土地の取得について適用し、同日前の土地の取得に対して課する特別土地保有税については、なお従前の例による。 suppl-3491-19/art-12/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-12/par-2 The provisions of Article 586, paragraph (2), items (xix), (xxi) and (xxix) of the New Act in so far as they relate to special land holding tax imposed on the acquisition of land apply to the acquisition of land on or after January 1, 1974, and the provisions then in force continue to govern special land holding tax imposed on the acquisition of land before that date. machine translation, not official ### 第十三条（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-3491-19/art-13 · https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-13 **第一項** 新法附則第三十二条第二項から第四項までの規定は、施行日以後の自動車の取得に対して課すべき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して課する自動車取得税については、なお従前の例による。 suppl-3491-19/art-13/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-13/par-1 The provisions of Article 32, paragraphs (2) through (4) of the Supplementary Provisions of the New Act apply to automobile acquisition tax to be imposed 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 imposed on the acquisition of a motor vehicle before that date. machine translation, not official ### 第十四条（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-3491-19/art-14 · https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-14 **第一項** 新法の規定中都市計画税に関する部分は、昭和四十九年度分の都市計画税から適用し、昭和四十八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-3491-19/art-14/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-14/par-1 The provisions of the New Act relating to city planning tax apply from city planning tax for fiscal year 1974, and the provisions then in force continue to govern city planning tax up to fiscal year 1973. machine translation, not official **第二項** 昭和四十九年一月一日までの間において建設された旧法第三百四十九条の三第一項に規定する発電所の用に供する家屋（農山漁村電気導入促進法第二条第一項の農林漁業団体が発電所の用に供するものを除く。）に対して課する昭和四十九年度以降の各年度分の都市計画税については、新法第七百二条第二項中「第三百四十九条の三第一項」とあるのは、「地方税法の一部を改正する法律（昭和四十九年法律第十九号）附則第七条第二項の規定によりその例によることとされる同法による改正前の第三百四十九条の三第一項」とする。 suppl-3491-19/art-14/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-14/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-14/par-2 With regard to city planning tax for each fiscal year from fiscal year 1974 on imposed on houses used for power stations prescribed in Article 349-3, paragraph (1) of the Former Act that were constructed during the period up to January 1, 1974 (excluding those used for power stations by the agriculture, forestry and fisheries organizations referred to in Article 2, paragraph (1) of the Act on Promotion of Introduction of Electricity to Farming, Mountain and Fishing Villages), the phrase "Article 349-3, paragraph (1)" in Article 702, paragraph (2) of the New Act is deemed to be replaced with "Article 349-3, paragraph (1), prior to amendment by the Act Partially Amending the Local Tax Act (Act No. 19 of 1974), the rules of which are to be followed pursuant to the provisions of Article 7, paragraph (2) of the Supplementary Provisions of that Act". machine translation, not official ### 第十五条（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-3491-19/art-15 · https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-15 **第一項** 次項に定めるものを除き、新法の規定中国民健康保険税に関する部分は、昭和四十九年度分の国民健康保険税から適用し、昭和四十八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-3491-19/art-15/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-15/par-1 Except as provided in the following paragraph, the provisions of the New Act relating to national health insurance tax apply from national health insurance tax for fiscal year 1974, and the provisions then in force continue to govern national health insurance tax up to fiscal year 1973. machine translation, not official **第二項** 新法附則第三十五条の五の規定は、世帯主又はその世帯に属する国民健康保険の被保険者について附則第十七条第一項の規定により適用される新法附則第三十三条の二の規定の適用がある場合には、昭和四十九年度分の国民健康保険税についても、適用する。この場合において、新法附則第三十五条の五中「昭和五十年度」とあるのは、「昭和四十九年度」とする。 suppl-3491-19/art-15/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-15/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-15/par-2 The provisions of Article 35-5 of the Supplementary Provisions of the New Act also apply to national health insurance tax for fiscal year 1974 in the case where, for the householder or an insured person under National Health Insurance who belongs to that household, the provisions of Article 33-2 of the Supplementary Provisions of the New Act, as applied pursuant to the provisions of Article 17, paragraph (1) of the Supplementary Provisions, are applicable. In this case, the phrase "fiscal year 1975" in Article 35-5 of the Supplementary Provisions of the New Act is deemed to be replaced with "fiscal year 1974". machine translation, not official ### 第十六条（都の特例に関する規定の適用） — Application of Provisions on Special Provisions for Tokyo Metropolis caption: machine translation, not official suppl-3491-19/art-16 · https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-16 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-16 **第一項** 新法第七百三十四条第三項の規定は、昭和四十九年五月一日以後に終了する事業年度分の法人の都民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税額に係る法人の都民税（清算所得に対する法人税を課される法人の清算中の事業年度に係る法人税額及び残余財産の一部分配により納付すべき法人税額に係る法人の都民税を含む。以下この条において同じ。）について適用し、同日前に終了した事業年度分の法人の都民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税額に係る法人の都民税については、なお従前の例による。 suppl-3491-19/art-16/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-16/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-16/par-1 The provisions of Article 734, paragraph (3) of the New Act apply to corporate Tokyo inhabitant tax for business years ending on or after May 1, 1974 and to corporate Tokyo inhabitant tax relating to the corporation tax amount on liquidation income arising from dissolution or merger on or after that date (including corporate Tokyo inhabitant tax relating to the corporation tax amount for a business year in liquidation of a corporation subject to corporation tax on liquidation income and the corporation tax amount payable upon a partial distribution of residual assets; the same applies hereinafter in this Article), and the provisions then in force continue to govern corporate Tokyo inhabitant tax for business years that ended before that date and corporate Tokyo inhabitant tax relating to the corporation tax amount on liquidation income arising from dissolution or merger before that date. machine translation, not official ### 第十七条（みなし法人課税を選択した場合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 Prefectural Inhabitant Tax and Municipal Inhabitant Tax in the Case Where Treatment as a Corporation Is Elected caption: machine translation, not official suppl-3491-19/art-17 · https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-17 **第一項** 新法附則第三十三条の二の規定は、道府県民税及び市町村民税の所得割の納税義務者が租税特別措置法の一部を改正する法律（昭和四十八年法律第十六号。次条において「昭和四十八年の租税特別措置法改正法」という。）附則第五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二十五条の二の規定の適用を受けた場合には、その者の昭和四十九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、新法附則第三十三条の二第一項中「昭和五十年度」とあるのは「昭和四十九年度」と、「百分の二十三・九」とあるのは「百分の二十三・六」と、「七百万円」とあるのは「三百万円」と、「百分の三十四・一」とあるのは「百分の二十九・六」と、「百分の五・二」とあるのは「百分の五・六」と、同条第二項中「前年の不動産所得の金額」とあるのは「租税特別措置法の一部を改正する法律（昭和四十八年法律第十六号）附則第五条第一項に規定する指定期間における不動産所得の金額」と、「百分の七十二」とあるのは「百分の七十三」と、「七百万円」とあるのは「三百万円」と、「百分の六十」とあるのは「百分の六十六」と、同条第三項中「七百万円」とあるのは「三百万円」と、「百分の四十」とあるのは「百分の三十六・七五」と、「百分の五・二」とあるのは「百分の五・六」と、同条第六項中「百分の五・二」とあるのは「百分の五・六」と、「百分の十二・一」とあるのは「百分の九・一」とする。 suppl-3491-19/art-17/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-17/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-17/par-1 The provisions of Article 33-2 of the Supplementary Provisions of the New Act also apply to individual prefectural inhabitant tax and municipal inhabitant tax for fiscal year 1974 of a person liable for the income levy of prefectural inhabitant tax and municipal inhabitant tax in the case where that person has been subject to the provisions of Article 25-2 of the Act on Special Measures Concerning Taxation as amended by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1973; referred to in the following Article as the "1973 Act on Special Measures Concerning Taxation Amendment Act"), as applied pursuant to the provisions of Article 5 of the Supplementary Provisions of that Act. In this case, in Article 33-2, paragraph (1) of the Supplementary Provisions of the New Act, the phrase "fiscal year 1975" is deemed to be replaced with "fiscal year 1974", the phrase "23.9 percent" with "23.6 percent", the phrase "7,000,000 yen" with "3,000,000 yen", the phrase "34.1 percent" with "29.6 percent", and the phrase "5.2 percent" with "5.6 percent"; in paragraph (2) of that Article, the phrase "the amount of real property income in the previous year" is deemed to be replaced with "the amount of real property income in the designated period prescribed in Article 5, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1973)", the phrase "72 percent" with "73 percent", the phrase "7,000,000 yen" with "3,000,000 yen", and the phrase "60 percent" with "66 percent"; in paragraph (3) of that Article, the phrase "7,000,000 yen" is deemed to be replaced with "3,000,000 yen", the phrase "40 percent" with "36.75 percent", and the phrase "5.2 percent" with "5.6 percent"; and in paragraph (6) of that Article, the phrase "5.2 percent" is deemed to be replaced with "5.6 percent", and the phrase "12.1 percent" with "9.1 percent". machine translation, not official **第二項** 新法附則第三十三条の二の規定の適用については、昭和五十年度分の個人の道府県民税及び市町村民税に限り、同条第一項中「七百万円」とあるのは「六百万円」と、「百分の三十四・一」とあるのは「百分の三十二・四」と、同条第二項中「七百万円」とあるのは「六百万円」と、「百分の六十」とあるのは「百分の六十二」と、同条第三項中「七百万円」とあるのは「六百万円」とする。 suppl-3491-19/art-17/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-17/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-17/par-2 With regard to the application of the provisions of Article 33-2 of the Supplementary Provisions of the New Act, only for individual prefectural inhabitant tax and municipal inhabitant tax for fiscal year 1975, in paragraph (1) of that Article, the phrase "7,000,000 yen" is deemed to be replaced with "6,000,000 yen" and the phrase "34.1 percent" with "32.4 percent"; in paragraph (2) of that Article, the phrase "7,000,000 yen" is deemed to be replaced with "6,000,000 yen" and the phrase "60 percent" with "62 percent"; and in paragraph (3) of that Article, the phrase "7,000,000 yen" is deemed to be replaced with "6,000,000 yen". machine translation, not official ### 第十八条（土地の譲渡等に係る事業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 Business Income, etc. from Transfer of Land, etc. caption: machine translation, not official suppl-3491-19/art-18 · https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-18 **第一項** 新法附則第三十三条の三の規定は、道府県民税及び市町村民税の所得割の納税義務者が昭和四十八年の租税特別措置法改正法附則第六条各号に掲げる土地の譲渡等（租税特別措置法第二十八条の六第一項に規定する土地の譲渡等をいう。）を当該各号に掲げる日以後に行つた場合について適用する。 suppl-3491-19/art-18/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-18/par-1 The provisions of Article 33-3 of the Supplementary Provisions of the New Act apply where a person liable for the income levy of prefectural inhabitant tax and municipal inhabitant tax has made a transfer of land, etc. (meaning a transfer of land, etc. prescribed in Article 28-6, paragraph (1) of the Act on Special Measures Concerning Taxation) set forth in the items of Article 6 of the Supplementary Provisions of the 1973 Act on Special Measures Concerning Taxation Amendment Act on or after the date set forth in the relevant item. machine translation, not official ### 第十九条（短期譲渡所得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 Short-Term Capital Gains caption: machine translation, not official suppl-3491-19/art-19 · https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-19 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-19 **第一項** 新法附則第三十五条第一項（租税特別措置法第三十二条第二項に規定する譲渡に係る同条第一項に規定する譲渡所得に関する部分に限る。）の規定は、施行日以後に租税特別措置法第三十二条第二項に規定する譲渡をする場合について適用する。 suppl-3491-19/art-19/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-19/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-19/par-1 The provisions of Article 35, paragraph (1) of the Supplementary Provisions of the New Act (limited to the part relating to capital gains prescribed in Article 32, paragraph (1) of the Act on Special Measures Concerning Taxation that arise from a transfer prescribed in paragraph (2) of that Article) apply where a transfer prescribed in Article 32, paragraph (2) of the Act on Special Measures Concerning Taxation is made on or after the Effective Date. machine translation, not official ### 第二十条（罰則に関する規定の適用） — Application of Provisions on Penal Provisions caption: machine translation, not official suppl-3491-19/art-20 · https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-20 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-20 **第一項** この法律の施行前にした行為並びに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及びこの附則の規定によりなお効力を有することとされる旧法の規定に係る地方税に係るこの法律の施行後にした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-3491-19/art-20/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-20/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-20/par-1 For the application of penal provisions to acts committed before the enforcement of this Act, and to acts committed after the enforcement of this Act relating to local tax for which the provisions then in force are to continue to govern pursuant to the provisions of these Supplementary Provisions and to local tax relating to the provisions of the Former Act that are to remain in force pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern. machine translation, not official ### 第二十一条（政令への委任） — Delegation to Cabinet Order caption: machine translation, not official suppl-3491-19/art-21 · https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-21 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-21 **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-3491-19/art-21/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-21/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-21/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 ### 第二十二条（検討） — Review caption: machine translation, not official suppl-3491-19/art-22 · https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-22 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-22 **第一項** 土地に対して課する固定資産税及び都市計画税については、課税の適正化を図るため、別に定めるもののほか、今後における土地の価格の状況等を考慮して更に検討を加え、その結果に基づき、昭和五十一年度分の固定資産税及び都市計画税から適用されるよう必要な措置が講ぜられるべきものとする。 suppl-3491-19/art-22/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-22/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-22/par-1 With regard to fixed assets tax and city planning tax imposed on land, in order to achieve proper taxation, apart from what is separately provided, further review is to be conducted taking into consideration the future state of land prices, etc., and based on the results, necessary measures are to be taken so that they apply from fixed assets tax and city planning tax for fiscal year 1976. machine translation, not official --- ## Cites - suppl-3491-19/art-2/par-1: 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-3491-19/art-2/par-2: 新法第三十二条第四項第一号 → 地方税法 第三十二条第四項第一号 (Article 32, paragraph (4), item (i)), art-32/par-4/item-1 — https://japanlaw.org/en/local-tax-act/art-32/par-4/item-1 · https://japanlaw.org/l/325AC0000000226/art-32/par-4/item-1 - suppl-3491-19/art-2/par-3: 次項 → 地方税法 附則第二条第四項 (Supplementary Provisions, Article 2, paragraph (4)), suppl-3491-19/art-2/par-4 — https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-2/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-2/par-4 - suppl-3491-19/art-2/par-3: この条 → 地方税法 附則第二条 (Supplementary Provisions, Article 2), suppl-3491-19/art-2 — https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-2 - suppl-3491-19/art-2/par-4: 新法第五十一条第一項 → 地方税法 第五十一条第一項 (Article 51, paragraph (1)), art-51/par-1 — https://japanlaw.org/en/local-tax-act/art-51/par-1 · https://japanlaw.org/l/325AC0000000226/art-51/par-1 - suppl-3491-19/art-3/par-1: 次項 → 地方税法 附則第三条第二項 (Supplementary Provisions, Article 3, paragraph (2)), suppl-3491-19/art-3/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-3/par-2 - suppl-3491-19/art-3/par-1: 第三項 → 地方税法 附則第三条第三項 (Supplementary Provisions, Article 3, paragraph (3)), suppl-3491-19/art-3/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-3/par-3 - suppl-3491-19/art-3/par-1: この条 → 地方税法 附則第三条 (Supplementary Provisions, Article 3), suppl-3491-19/art-3 — https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-3 - suppl-3491-19/art-3/par-2: 附則第九条第二項 → 地方税法 附則第九条第二項 (Supplementary Provisions, Article 9, paragraph (2)), suppl-3491-19/art-9/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-9/par-2 - suppl-3491-19/art-3/par-3: 第七十二条の四十八第一項 → 地方税法 第七十二条の四十八第一項 (Article 72-48, paragraph (1)), art-72-48/par-1 — https://japanlaw.org/en/local-tax-act/art-72-48/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-48/par-1 - suppl-3491-19/art-4/par-2: 新法第七十三条の十四第一項 → 地方税法 第七十三条の十四第一項 (Article 73-14, paragraph (1)), art-73-14/par-1 — https://japanlaw.org/en/local-tax-act/art-73-14/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-14/par-1 - suppl-3491-19/art-4/par-2: 第二項 → 地方税法 第七十三条の十四第二項 (Article 73-14, paragraph (2)), art-73-14/par-2 — https://japanlaw.org/en/local-tax-act/art-73-14/par-2 · https://japanlaw.org/l/325AC0000000226/art-73-14/par-2 - suppl-3491-19/art-4/par-3: 新法第七十三条の十五の二第一項 → 地方税法 第七十三条の十五の二第一項 (Article 73-15-2, paragraph (1)), art-73-15-2/par-1 — https://japanlaw.org/en/local-tax-act/art-73-15-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-15-2/par-1 - suppl-3491-19/art-4/par-4: 新法第七十三条の二十四第一項第二号 → 地方税法 第七十三条の二十四第一項第二号 (Article 73-24, paragraph (1), item (ii)), art-73-24/par-1/item-2 — https://japanlaw.org/en/local-tax-act/art-73-24/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-73-24/par-1/item-2 - suppl-3491-19/art-4/par-4: 同項 → 地方税法 第七十三条の二十四第一項 (Article 73-24, paragraph (1)), art-73-24/par-1 — https://japanlaw.org/en/local-tax-act/art-73-24/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-24/par-1 - suppl-3491-19/art-6/par-1: 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-3491-19/art-6/par-2: 新法第三百十三条第四項第一号 → 地方税法 第三百十三条第四項第一号 (Article 313, paragraph (4), item (i)), art-313/par-4/item-1 — https://japanlaw.org/en/local-tax-act/art-313/par-4/item-1 · https://japanlaw.org/l/325AC0000000226/art-313/par-4/item-1 - suppl-3491-19/art-6/par-3: 次項 → 地方税法 附則第六条第四項 (Supplementary Provisions, Article 6, paragraph (4)), suppl-3491-19/art-6/par-4 — https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-6/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-6/par-4 - suppl-3491-19/art-6/par-3: この条 → 地方税法 附則第六条 (Supplementary Provisions, Article 6), suppl-3491-19/art-6 — https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-6 - suppl-3491-19/art-6/par-4: 新法第三百十四条の六第一項 → 地方税法 第三百十四条の六第一項 (Article 314-6, paragraph (1)), art-314-6/par-1 — https://japanlaw.org/en/local-tax-act/art-314-6/par-1 · https://japanlaw.org/l/325AC0000000226/art-314-6/par-1 - suppl-3491-19/art-7/par-3: 新法第三百四十九条の三第四項 → 地方税法 第三百四十九条の三第三項 (Article 349-3, paragraph (3)), art-349-3/par-3 — https://japanlaw.org/en/local-tax-act/art-349-3/par-3 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-3 - suppl-3491-19/art-7/par-4: 地方税法の一部を改正する法律（昭和四十九年法律第十九号）附則第七条第二項 → 地方税法 附則第七条第二項 (Supplementary Provisions, Article 7, paragraph (2)), suppl-3491-19/art-7/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-7/par-2 - suppl-3491-19/art-7/par-4: 地方税法の一部を改正する法律（昭和五十年法律第十八号）附則第九条第三項 → 地方税法 附則第九条第三項 (Supplementary Provisions, Article 9, paragraph (3)), suppl-3501-18/art-9/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3501-18/art-9/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3501-18/art-9/par-3 - suppl-3491-19/art-7/par-5: 新法第三百四十九条の三第十三項 → 地方税法 第三百四十九条の三第十二項 (Article 349-3, paragraph (12)), art-349-3/par-12 — https://japanlaw.org/en/local-tax-act/art-349-3/par-12 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-12 - suppl-3491-19/art-7/par-7: 新法第三百四十九条の三第二十六項 → 地方税法 第三百四十九条の三第二十五項 (Article 349-3, paragraph (25)), art-349-3/par-25 — https://japanlaw.org/en/local-tax-act/art-349-3/par-25 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-25 - suppl-3491-19/art-7/par-8: 新法第三百四十九条の三第二十六項 → 地方税法 第三百四十九条の三第二十五項 (Article 349-3, paragraph (25)), art-349-3/par-25 — https://japanlaw.org/en/local-tax-act/art-349-3/par-25 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-25 - suppl-3491-19/art-7/par-9: 新法第三百四十九条の五 → 地方税法 第三百四十九条の五 (Article 349-5), art-349-5 — https://japanlaw.org/en/local-tax-act/art-349-5 · https://japanlaw.org/l/325AC0000000226/art-349-5 - suppl-3491-19/art-7/par-9: この項 → 地方税法 附則第七条第九項 (Supplementary Provisions, Article 7, paragraph (9)), suppl-3491-19/art-7/par-9 — https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-7/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-7/par-9 - suppl-3491-19/art-7/par-9: 次項 → 地方税法 附則第七条第十項 (Supplementary Provisions, Article 7, paragraph (10)), suppl-3491-19/art-7/par-10 — https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-7/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-7/par-10 - suppl-3491-19/art-7/par-10: 新法第三百四十九条の五 → 地方税法 第三百四十九条の五 (Article 349-5), art-349-5 — https://japanlaw.org/en/local-tax-act/art-349-5 · https://japanlaw.org/l/325AC0000000226/art-349-5 - suppl-3491-19/art-7/par-10: 新法第三百四十九条の五第一項 → 地方税法 第三百四十九条の五第一項 (Article 349-5, paragraph (1)), art-349-5/par-1 — https://japanlaw.org/en/local-tax-act/art-349-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-349-5/par-1 - suppl-3491-19/art-7/par-10: 同条第二項 → 地方税法 第三百四十九条の五第二項 (Article 349-5, paragraph (2)), art-349-5/par-2 — https://japanlaw.org/en/local-tax-act/art-349-5/par-2 · https://japanlaw.org/l/325AC0000000226/art-349-5/par-2 - suppl-3491-19/art-8/par-1: 新法第四百十五条 → 地方税法 第四百十五条 (Article 415), art-415 — https://japanlaw.org/en/local-tax-act/art-415 · https://japanlaw.org/l/325AC0000000226/art-415 - suppl-3491-19/art-8/par-1: 新法第三百四十九条の三の二第二項 → 地方税法 第三百四十九条の三の二第二項 (Article 349-3-2, paragraph (2)), art-349-3-2/par-2 — https://japanlaw.org/en/local-tax-act/art-349-3-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-349-3-2/par-2 - suppl-3491-19/art-8/par-1: 次条 → 地方税法 附則第九条 (Supplementary Provisions, Article 9), suppl-3491-19/art-9 — https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-9 - suppl-3491-19/art-8/par-1: 第三号 → 地方税法 附則第八条第一項第三号 (Supplementary Provisions, Article 8, paragraph (1), item (iii)), suppl-3491-19/art-8/par-1/item-3 — https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-8/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-8/par-1/item-3 - suppl-3491-19/art-8/par-1: 新法第四百十七条第一項 → 地方税法 第四百十七条第一項 (Article 417, paragraph (1)), art-417/par-1 — https://japanlaw.org/en/local-tax-act/art-417/par-1 · https://japanlaw.org/l/325AC0000000226/art-417/par-1 - suppl-3491-19/art-8/par-1: 第四百三十二条第一項 → 地方税法 第四百三十二条第一項 (Article 432, paragraph (1)), art-432/par-1 — https://japanlaw.org/en/local-tax-act/art-432/par-1 · https://japanlaw.org/l/325AC0000000226/art-432/par-1 - suppl-3491-19/art-8/par-1: 第四百十五条第一項 → 地方税法 第四百十五条第一項 (Article 415, paragraph (1)), art-415/par-1 — https://japanlaw.org/en/local-tax-act/art-415/par-1 · https://japanlaw.org/l/325AC0000000226/art-415/par-1 - suppl-3491-19/art-8/par-1: 地方税法の一部を改正する法律（昭和四十九年法律第十九号）附則第八条 → 地方税法 附則第八条 (Supplementary Provisions, Article 8), suppl-3491-19/art-8 — https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-8 - suppl-3491-19/art-8/par-1: 第四百十九条第三項 → 地方税法 第四百十九条第三項 (Article 419, paragraph (3)), art-419/par-3 — https://japanlaw.org/en/local-tax-act/art-419/par-3 · https://japanlaw.org/l/325AC0000000226/art-419/par-3 - suppl-3491-19/art-8/par-1/item-1: 新法第三百八十一条第六項 → 地方税法 第三百八十一条第六項 (Article 381, paragraph (6)), art-381/par-6 — https://japanlaw.org/en/local-tax-act/art-381/par-6 · https://japanlaw.org/l/325AC0000000226/art-381/par-6 - suppl-3491-19/art-8/par-1/item-1: 新法第三百四十九条の三の二第二項 → 地方税法 第三百四十九条の三の二第二項 (Article 349-3-2, paragraph (2)), art-349-3-2/par-2 — https://japanlaw.org/en/local-tax-act/art-349-3-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-349-3-2/par-2 - suppl-3491-19/art-8/par-1/item-1: 新法附則第二十三条 → 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-3491-19/art-8/par-1/item-1: 新法附則第二十八条第一項 → 地方税法 附則第二十八条第一項 (Supplementary Provisions, Article 28, paragraph (1)), suppl-3251-226/art-28/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-28/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-28/par-1 - suppl-3491-19/art-8/par-1/item-1: 同条第二項 → 地方税法 附則第二十八条第二項 (Supplementary Provisions, Article 28, paragraph (2)), suppl-3251-226/art-28/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-28/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-28/par-2 - suppl-3491-19/art-8/par-1/item-2: 新法附則第二十三条 → 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-3491-19/art-8/par-1/item-2: この号 → 地方税法 附則第八条第一項第二号 (Supplementary Provisions, Article 8, paragraph (1), item (ii)), suppl-3491-19/art-8/par-1/item-2 — https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-8/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-8/par-1/item-2 - suppl-3491-19/art-8/par-1/item-2: 新法附則第二十八条第二項 → 地方税法 附則第二十八条第二項 (Supplementary Provisions, Article 28, paragraph (2)), suppl-3251-226/art-28/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-28/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-28/par-2 - suppl-3491-19/art-8/par-1/item-2: 新法附則第二十八条第一項 → 地方税法 附則第二十八条第一項 (Supplementary Provisions, Article 28, paragraph (1)), suppl-3251-226/art-28/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-28/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-28/par-1 - suppl-3491-19/art-8/par-1/item-3: 新法附則第二十八条第二項 → 地方税法 附則第二十八条第二項 (Supplementary Provisions, Article 28, paragraph (2)), suppl-3251-226/art-28/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-28/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-28/par-2 - suppl-3491-19/art-8/par-1/item-3: 同条第一項 → 地方税法 附則第二十八条第一項 (Supplementary Provisions, Article 28, paragraph (1)), suppl-3251-226/art-28/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-28/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-28/par-1 - suppl-3491-19/art-9/par-1: 新法附則第十八条の二第一項 → 地方税法 附則第十八条の二第一項 (Supplementary Provisions, Article 18-2, paragraph (1)), suppl-3251-226/art-18-2/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-2/par-1 - suppl-3491-19/art-9/par-1: 新法第三百六十四条第二項 → 地方税法 第三百六十四条第二項 (Article 364, paragraph (2)), art-364/par-2 — https://japanlaw.org/en/local-tax-act/art-364/par-2 · https://japanlaw.org/l/325AC0000000226/art-364/par-2 - suppl-3491-19/art-9/par-1: この条 → 地方税法 附則第九条 (Supplementary Provisions, Article 9), suppl-3491-19/art-9 — https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-9 - suppl-3491-19/art-9/par-1: 第一号 → 地方税法 附則第九条第一項第一号 (Supplementary Provisions, Article 9, paragraph (1), item (i)), suppl-3491-19/art-9/par-1/item-1 — https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-9/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-9/par-1/item-1 - suppl-3491-19/art-9/par-1: 第二号 → 地方税法 附則第九条第一項第二号 (Supplementary Provisions, Article 9, paragraph (1), item (ii)), suppl-3491-19/art-9/par-1/item-2 — https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-9/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-9/par-1/item-2 - suppl-3491-19/art-9/par-1/item-2/sub-1: 新法附則第十八条第一項 → 地方税法 附則第十八条第一項 (Supplementary Provisions, Article 18, paragraph (1)), suppl-3251-226/art-18/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18/par-1 - suppl-3491-19/art-9/par-2: 前項 → 地方税法 附則第九条第一項 (Supplementary Provisions, Article 9, paragraph (1)), suppl-3491-19/art-9/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-9/par-1 - suppl-3491-19/art-9/par-2: この条 → 地方税法 附則第九条 (Supplementary Provisions, Article 9), suppl-3491-19/art-9 — https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-9 - suppl-3491-19/art-9/par-2: 新法第十七条 → 地方税法 第十七条 (Article 17), art-17 — https://japanlaw.org/en/local-tax-act/art-17 · https://japanlaw.org/l/325AC0000000226/art-17 - suppl-3491-19/art-9/par-2: 第十七条の二 → 地方税法 第十七条の二 (Article 17-2), art-17-2 — https://japanlaw.org/en/local-tax-act/art-17-2 · https://japanlaw.org/l/325AC0000000226/art-17-2 - suppl-3491-19/art-9/par-3: 第一項 → 地方税法 附則第九条第一項 (Supplementary Provisions, Article 9, paragraph (1)), suppl-3491-19/art-9/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-9/par-1 - suppl-3491-19/art-9/par-3/item-1: 第一項 → 地方税法 附則第九条第一項 (Supplementary Provisions, Article 9, paragraph (1)), suppl-3491-19/art-9/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-9/par-1 - suppl-3491-19/art-9/par-4: 第一項 → 地方税法 附則第九条第一項 (Supplementary Provisions, Article 9, paragraph (1)), suppl-3491-19/art-9/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-9/par-1 - suppl-3491-19/art-9/par-4: 第二項 → 地方税法 附則第九条第二項 (Supplementary Provisions, Article 9, paragraph (2)), suppl-3491-19/art-9/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-9/par-2 - suppl-3491-19/art-10/par-1: 第三項 → 地方税法 附則第十条第三項 (Supplementary Provisions, Article 10, paragraph (3)), suppl-3491-19/art-10/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-10/par-3 - suppl-3491-19/art-10/par-2: 児童福祉法第三十九条第一項 → e-Gov law 322AC0000000164, 第三十九条第一項 (Article 39, paragraph (1)), art-39/par-1 — not held in this collection - suppl-3491-19/art-11/par-2: 児童福祉法第三十九条第一項 → e-Gov law 322AC0000000164, 第三十九条第一項 (Article 39, paragraph (1)), art-39/par-1 — not held in this collection - suppl-3491-19/art-12/par-1: 新法第五百八十六条第二項第十九号 → 地方税法 第五百八十六条第二項第十九号 (Article 586, paragraph (2), item (xix)), art-586/par-2/item-19 — https://japanlaw.org/en/local-tax-act/art-586/par-2/item-19 · https://japanlaw.org/l/325AC0000000226/art-586/par-2/item-19 - suppl-3491-19/art-12/par-1: 第二十一号 → 地方税法 第五百八十六条第二項第二十一号 (Article 586, paragraph (2), item (xxi)), art-586/par-2/item-21 — https://japanlaw.org/en/local-tax-act/art-586/par-2/item-21 · https://japanlaw.org/l/325AC0000000226/art-586/par-2/item-21 - suppl-3491-19/art-12/par-1: 第二十九号 → 地方税法 第五百八十六条第二項第二十九号 (Article 586, paragraph (2), item (xxix)), art-586/par-2/item-29 — https://japanlaw.org/en/local-tax-act/art-586/par-2/item-29 · https://japanlaw.org/l/325AC0000000226/art-586/par-2/item-29 - suppl-3491-19/art-12/par-2: 新法第五百八十六条第二項第十九号 → 地方税法 第五百八十六条第二項第十九号 (Article 586, paragraph (2), item (xix)), art-586/par-2/item-19 — https://japanlaw.org/en/local-tax-act/art-586/par-2/item-19 · https://japanlaw.org/l/325AC0000000226/art-586/par-2/item-19 - suppl-3491-19/art-12/par-2: 第二十一号 → 地方税法 第五百八十六条第二項第二十一号 (Article 586, paragraph (2), item (xxi)), art-586/par-2/item-21 — https://japanlaw.org/en/local-tax-act/art-586/par-2/item-21 · https://japanlaw.org/l/325AC0000000226/art-586/par-2/item-21 - suppl-3491-19/art-12/par-2: 第二十九号 → 地方税法 第五百八十六条第二項第二十九号 (Article 586, paragraph (2), item (xxix)), art-586/par-2/item-29 — https://japanlaw.org/en/local-tax-act/art-586/par-2/item-29 · https://japanlaw.org/l/325AC0000000226/art-586/par-2/item-29 - suppl-3491-19/art-13/par-1: 新法附則第三十二条第二項から第四項まで → 地方税法 附則第三十二条第二項 (Supplementary Provisions, Article 32, paragraph (2)), suppl-3251-226/art-32/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-32/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-32/par-2 - suppl-3491-19/art-14/par-2: 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-3491-19/art-14/par-2: 地方税法の一部を改正する法律（昭和四十九年法律第十九号）附則第七条第二項 → 地方税法 附則第七条第二項 (Supplementary Provisions, Article 7, paragraph (2)), suppl-3491-19/art-7/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-7/par-2 - suppl-3491-19/art-15/par-1: 次項 → 地方税法 附則第十五条第二項 (Supplementary Provisions, Article 15, paragraph (2)), suppl-3491-19/art-15/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-15/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-15/par-2 - suppl-3491-19/art-15/par-2: 新法附則第三十五条の五 → 地方税法 附則第三十五条の五 (Supplementary Provisions, Article 35-5), suppl-3251-226/art-35-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-5 - suppl-3491-19/art-15/par-2: 附則第十七条第一項 → 地方税法 附則第十七条第一項 (Supplementary Provisions, Article 17, paragraph (1)), suppl-3491-19/art-17/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-17/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-17/par-1 - suppl-3491-19/art-15/par-2: 新法附則第三十三条の二 → 地方税法 附則第三十三条の二 (Supplementary Provisions, Article 33-2), suppl-3251-226/art-33-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2 - suppl-3491-19/art-16/par-1: 新法第七百三十四条第三項 → 地方税法 第七百三十四条第三項 (Article 734, paragraph (3)), art-734/par-3 — https://japanlaw.org/en/local-tax-act/art-734/par-3 · https://japanlaw.org/l/325AC0000000226/art-734/par-3 - suppl-3491-19/art-16/par-1: この条 → 地方税法 附則第十六条 (Supplementary Provisions, Article 16), suppl-3491-19/art-16 — https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-16 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-16 - suppl-3491-19/art-17/par-1: 新法附則第三十三条の二 → 地方税法 附則第三十三条の二 (Supplementary Provisions, Article 33-2), suppl-3251-226/art-33-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2 - suppl-3491-19/art-17/par-1: 次条 → 地方税法 附則第十八条 (Supplementary Provisions, Article 18), suppl-3491-19/art-18 — https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-18 - suppl-3491-19/art-17/par-1: 新法附則第三十三条の二第一項 → 地方税法 附則第三十三条の二第一項 (Supplementary Provisions, Article 33-2, paragraph (1)), suppl-3251-226/art-33-2/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-1 - suppl-3491-19/art-17/par-1: 同条第二項 → 地方税法 附則第三十三条の二第二項 (Supplementary Provisions, Article 33-2, paragraph (2)), suppl-3251-226/art-33-2/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-2 - suppl-3491-19/art-17/par-1: 同条第三項 → 地方税法 附則第三十三条の二第三項 (Supplementary Provisions, Article 33-2, paragraph (3)), suppl-3251-226/art-33-2/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-3 - suppl-3491-19/art-17/par-1: 同条第六項 → 地方税法 附則第三十三条の二第六項 (Supplementary Provisions, Article 33-2, paragraph (6)), suppl-3251-226/art-33-2/par-6 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-6 - suppl-3491-19/art-17/par-2: 新法附則第三十三条の二 → 地方税法 附則第三十三条の二 (Supplementary Provisions, Article 33-2), suppl-3251-226/art-33-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2 - suppl-3491-19/art-17/par-2: 同条第一項 → 地方税法 附則第三十三条の二第一項 (Supplementary Provisions, Article 33-2, paragraph (1)), suppl-3251-226/art-33-2/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-1 - suppl-3491-19/art-17/par-2: 同条第二項 → 地方税法 附則第三十三条の二第二項 (Supplementary Provisions, Article 33-2, paragraph (2)), suppl-3251-226/art-33-2/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-2 - suppl-3491-19/art-17/par-2: 同条第三項 → 地方税法 附則第三十三条の二第三項 (Supplementary Provisions, Article 33-2, paragraph (3)), suppl-3251-226/art-33-2/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-3 - suppl-3491-19/art-18/par-1: 新法附則第三十三条の三 → 地方税法 附則第三十三条の三 (Supplementary Provisions, Article 33-3), suppl-3251-226/art-33-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-3 - suppl-3491-19/art-19/par-1: 新法附則第三十五条第一項 → 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 19 provisions cite this one. No official source publishes this direction. - 地方税法 附則第二条第三項（道府県民税に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-2/par-3 - 地方税法 附則第三条第一項（事業税に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-3/par-1 - 地方税法 附則第三条第二項（事業税に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-3/par-2 - 地方税法 附則第六条第三項（市町村民税に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-6/par-3 - 地方税法 附則第七条第四項（固定資産税に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-7/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-7/par-4 - 地方税法 附則第七条第九項（固定資産税に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-7/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-7/par-9 - 地方税法 附則第八条第一項 — https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-8/par-1 - 地方税法 附則第八条第一項第二号 — https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-8/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-8/par-1/item-2 - 地方税法 附則第九条第一項 — https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-9/par-1 - 地方税法 附則第九条第二項 — https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-9/par-2 - 地方税法 附則第九条第三項 — https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-9/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-9/par-3 - 地方税法 附則第九条第三項第一号 — https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-9/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-9/par-3/item-1 - 地方税法 附則第九条第四項 — https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-9/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-9/par-4 - 地方税法 附則第十条第一項（電気税に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-10/par-1 - 地方税法 附則第十四条第二項（都市計画税に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-14/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-14/par-2 - 地方税法 附則第十五条第一項（国民健康保険税に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-15/par-1 - 地方税法 附則第十五条第二項（国民健康保険税に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-15/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-15/par-2 - 地方税法 附則第十六条第一項（都の特例に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-16/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-16/par-1 - 地方税法 附則第十七条第一項（みなし法人課税を選択した場合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） — https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-17/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-17/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-20261027T202151-281, 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-20261027T214204-235, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-237, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-238, 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