# 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-3501-18. 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-3501-18` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3501-18 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3501-18 - 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 昭和五〇年三月三一日法律第一八号 suppl-3501-18 · https://japanlaw.org/en/local-tax-act/suppl-3501-18 · https://japanlaw.org/l/325AC0000000226/suppl-3501-18 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3501-18/art-1 · https://japanlaw.org/en/local-tax-act/suppl-3501-18/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-3501-18/art-1 **第一項** この法律は、昭和五十年四月一日から施行する。ただし、第四百八十九条第一項及び第二項、第四百九十条第二項並びに附則第三十一条の改正規定並びに附則第二十六条の規定は同年六月一日から、第七十二条の二十二第八項、第百十四条の四、第百十四条の五第一項、第百二十九条第三項及び第七百条の十四の改正規定並びに事業所税に関する改正規定は同年十月一日から施行する。 suppl-3501-18/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3501-18/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3501-18/art-1/par-1 This Act comes into effect as of April 1, 1975; provided, however, that the provisions amending Article 489, paragraphs (1) and (2), Article 490, paragraph (2) and Article 31 of the Supplementary Provisions, and the provisions of Article 26 of the Supplementary Provisions, come into effect on June 1 of the same year, and the provisions amending Article 72-22, paragraph (8), Article 114-4, Article 114-5, paragraph (1), Article 129, paragraph (3) and Article 700-14, and the provisions amending the provisions concerning business office tax, come into effect on October 1 of the same year. machine translation, not official ### 第二条（還付加算金に関する規定の適用） — Application of Provisions on Interest on Refund caption: machine translation, not official suppl-3501-18/art-2 · https://japanlaw.org/en/local-tax-act/suppl-3501-18/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-3501-18/art-2 **第一項** 改正後の地方税法（以下「新法」という。）第十七条の四第一項の規定は、昭和五十年四月一日（以下「施行日」という。）以後に還付のため支出を決定し、又は充当する過納金に加算すべき金額について適用し、施行日前に還付のため支出を決定し、又は充当した過納金に加算すべき金額については、なお従前の例による。 suppl-3501-18/art-2/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3501-18/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3501-18/art-2/par-1 The provisions of Article 17-4, paragraph (1) of the Local Tax Act after the amendment (hereinafter referred to as the "New Act") apply to the amount to be added to an overpayment for which expenditure for a refund is determined, or which is appropriated, on or after April 1, 1975 (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern the amount to be added to an overpayment for which expenditure for a refund was determined, or which was appropriated, before the Effective Date. machine translation, not official ### 第三条（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-3501-18/art-3 · https://japanlaw.org/en/local-tax-act/suppl-3501-18/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-3501-18/art-3 **第一項** 別段の定めがあるものを除き、新法の規定中個人の道府県民税に関する部分は、昭和五十年度分の個人の道府県民税から適用し、昭和四十九年度分までの個人の道府県民税については、なお従前の例による。 suppl-3501-18/art-3/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3501-18/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3501-18/art-3/par-1 Except as otherwise specially provided, the provisions of the New Act relating to individual prefectural inhabitant tax apply from individual prefectural inhabitant tax for fiscal year 1975, and the provisions then in force continue to govern individual prefectural inhabitant tax up to fiscal year 1974. 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、昭和五十年度分の個人の道府県民税に限り、同号中「三十万円」とあるのは、「二十七万五千円」とする。 suppl-3501-18/art-3/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3501-18/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3501-18/art-3/par-2 With regard to the application of the provisions of Article 32, paragraph (4), item (i) of the New Act, only for individual prefectural inhabitant tax for fiscal year 1975, the phrase "300,000 yen" in that item is deemed to be replaced with "275,000 yen". machine translation, not official **第三項** 別段の定めがあるものを除き、新法の規定中法人の道府県民税に関する部分は、施行日以後に終了する事業年度分の法人の道府県民税について適用し、施行日前に終了した事業年度分の法人の道府県民税については、なお従前の例による。 suppl-3501-18/art-3/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3501-18/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3501-18/art-3/par-3 Except as otherwise specially provided, the provisions of the New Act relating to corporate prefectural inhabitant tax apply to corporate prefectural inhabitant tax for business years ending on or after the Effective Date, and the provisions then in force continue to govern corporate prefectural inhabitant tax for business years that ended before the Effective Date. machine translation, not official ### 第四条（事業税に関する規定の適用） — Application of Provisions on Enterprise Tax caption: machine translation, not official suppl-3501-18/art-4 · https://japanlaw.org/en/local-tax-act/suppl-3501-18/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-3501-18/art-4 **第一項** 新法の規定中個人の事業税に関する部分は、昭和五十年度分の個人の事業税から適用し、昭和四十九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-3501-18/art-4/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3501-18/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3501-18/art-4/par-1 The provisions of the New Act relating to individual enterprise tax apply from individual enterprise tax for fiscal year 1975, and the provisions then in force continue to govern individual enterprise tax up to fiscal year 1974. machine translation, not official **第二項** 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、昭和五十年度分の個人の事業税に限り、同号中「三十万円」とあるのは、「二十七万五千円」とする。 suppl-3501-18/art-4/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3501-18/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3501-18/art-4/par-2 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 1975, the phrase "300,000 yen" in that item is deemed to be replaced with "275,000 yen". machine translation, not official **第三項** 別段の定めがあるものを除き、新法の規定中法人の事業税に関する部分は、施行日以後に終了する事業年度分の法人の事業税及び施行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、施行日前に終了した事業年度分の法人の事業税及び施行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-3501-18/art-4/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3501-18/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3501-18/art-4/par-3 Except as otherwise specially provided, the provisions of the New Act relating to corporate enterprise tax apply to corporate enterprise tax for business years ending on or after the Effective Date and to corporate enterprise tax on liquidation income arising from dissolution or merger on or after the Effective 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 ended before the Effective Date and corporate enterprise tax on liquidation income arising from dissolution or merger before the Effective Date. machine translation, not official **第四項** 新法第七十二条の十四第一項ただし書（租税特別措置法（昭和三十二年法律第二十六号）第五十五条に関する部分に限る。）の規定は、法人の施行日以後に取得する同条第一項に規定する特定株式等について適用し、法人の施行日前に取得した租税特別措置法の一部を改正する法律（昭和五十年法律第十六号）による改正前の租税特別措置法第五十五条第一項に規定する特定株式等については、なお従前の例による。 suppl-3501-18/art-4/par-4 · https://japanlaw.org/en/local-tax-act/suppl-3501-18/art-4/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3501-18/art-4/par-4 The provisions of Article 72-14, paragraph (1), proviso of the New Act (limited to the part relating to Article 55 of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957)) apply to specified shares, etc. prescribed in Article 55, paragraph (1) of that Act that a corporation acquires on or after the Effective Date, and the provisions then in force continue to govern specified shares, etc. prescribed in Article 55, paragraph (1) of the Act on Special Measures Concerning Taxation prior to amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1975) that a corporation acquired before the Effective Date. machine translation, not official **第五項** 新法第七十二条の二十二第八項の規定は、昭和五十年十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。 suppl-3501-18/art-4/par-5 · https://japanlaw.org/en/local-tax-act/suppl-3501-18/art-4/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3501-18/art-4/par-5 The provisions of Article 72-22, paragraph (8) of the New Act apply to corporate enterprise tax for business years ending on or after October 1, 1975 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. machine translation, not official ### 第五条（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-3501-18/art-5 · https://japanlaw.org/en/local-tax-act/suppl-3501-18/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-3501-18/art-5 **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、施行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-3501-18/art-5/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3501-18/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3501-18/art-5/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 with regard to real property acquisition tax imposed on the acquisition of real property before the Effective Date, the provisions then in force continue to govern. machine translation, not official ### 第六条（道府県たばこ消費税及び市町村たばこ消費税に関する規定の適用） — Application of Provisions on Prefectural Tobacco Consumption Tax and Municipal Tobacco Consumption Tax caption: machine translation, not official suppl-3501-18/art-6 · https://japanlaw.org/en/local-tax-act/suppl-3501-18/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-3501-18/art-6 **第一項** 新法第七十四条第七項及び第四百六十四条第四項の規定は、昭和五十一年度分の道府県たばこ消費税及び市町村たばこ消費税から適用し、昭和五十年度分の道府県たばこ消費税及び市町村たばこ消費税については、なお従前の例による。 suppl-3501-18/art-6/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3501-18/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3501-18/art-6/par-1 The provisions of Article 74, paragraph (7) and Article 464, paragraph (4) of the New Act apply from prefectural tobacco consumption tax and municipal tobacco consumption tax for fiscal year 1976, and the provisions then in force continue to govern prefectural tobacco consumption tax and municipal tobacco consumption tax for fiscal year 1975. machine translation, not official ### 第七条（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-3501-18/art-7 · https://japanlaw.org/en/local-tax-act/suppl-3501-18/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-3501-18/art-7 **第一項** 新法第百十四条の四、第百十四条の五第一項及び第百二十九条第三項の規定は、昭和五十年十月一日以後における飲食及び宿泊並びにその他の利用行為（新法第百十三条第一項に規定するその他の利用行為をいう。）に対して課すべき料理飲食等消費税について適用し、同日前におけるこれらの行為に対して課する料理飲食等消費税については、なお従前の例による。 suppl-3501-18/art-7/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3501-18/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3501-18/art-7/par-1 The provisions of Article 114-4, Article 114-5, paragraph (1) and Article 129, paragraph (3) of the New Act apply to consumption tax on meals, drinks, etc. to be imposed on eating, drinking and lodging and other acts of use (meaning the other acts of use prescribed in Article 113, paragraph (1) of the New Act) on or after October 1, 1975, and the provisions then in force continue to govern consumption tax on meals, drinks, etc. to be imposed on those acts before that date. machine translation, not official ### 第八条（市町村民税に関する規定の適用） — Application of Provisions on Municipal Inhabitant Tax caption: machine translation, not official suppl-3501-18/art-8 · https://japanlaw.org/en/local-tax-act/suppl-3501-18/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-3501-18/art-8 **第一項** 別段の定めがあるものを除き、新法の規定中個人の市町村民税に関する部分は、昭和五十年度分の個人の市町村民税から適用し、昭和四十九年度分までの個人の市町村民税については、なお従前の例による。 suppl-3501-18/art-8/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3501-18/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3501-18/art-8/par-1 Except as otherwise specially provided, the provisions of the New Act relating to individual municipal inhabitant tax apply from individual municipal inhabitant tax for fiscal year 1975, and the provisions then in force continue to govern individual municipal inhabitant tax up to fiscal year 1974. 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、昭和五十年度分の個人の市町村民税に限り、同号中「三十万円」とあるのは、「二十七万五千円」とする。 suppl-3501-18/art-8/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3501-18/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3501-18/art-8/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 1975, the phrase "300,000 yen" in that item is deemed to be replaced with "275,000 yen". machine translation, not official **第三項** 別段の定めがあるものを除き、新法の規定中法人の市町村民税に関する部分は、施行日以後に終了する事業年度分の法人の市町村民税について適用し、施行日前に終了した事業年度分の法人の市町村民税については、なお従前の例による。 suppl-3501-18/art-8/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3501-18/art-8/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3501-18/art-8/par-3 Except as otherwise specially provided, the provisions of the New Act concerning corporate municipal inhabitant tax apply to corporate municipal inhabitant tax for business years ending on or after the Effective Date, and for corporate municipal inhabitant tax for business years that ended before the Effective Date, the provisions then in force continue to govern. machine translation, not official ### 第九条（固定資産税に関する規定の適用） — Application of Provisions on Fixed Assets Tax caption: machine translation, not official suppl-3501-18/art-9 · https://japanlaw.org/en/local-tax-act/suppl-3501-18/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-3501-18/art-9 **第一項** 別段の定めがあるものを除き、新法の規定中固定資産税に関する部分は、昭和五十年度分の固定資産税から適用し、昭和四十九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-3501-18/art-9/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3501-18/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3501-18/art-9/par-1 Except as otherwise specially provided, the provisions of the New Act relating to fixed assets tax apply from fixed assets tax for fiscal year 1975, and the provisions then in force continue to govern fixed assets tax up to fiscal year 1974. machine translation, not official **第二項** 新法第三百四十九条の三第二項ただし書の規定は、昭和四十九年一月二日以後において敷設された同項ただし書に規定する線路設備について、昭和五十年度分の固定資産税から適用する。 suppl-3501-18/art-9/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3501-18/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3501-18/art-9/par-2 The provisions of Article 349-3, paragraph (2), proviso of the New Act apply, from fixed assets tax for fiscal year 1975, to track facilities prescribed in the proviso to that paragraph that were laid on or after January 2, 1974. machine translation, not official **第三項** 改正前の地方税法（以下「旧法」という。）第三百四十九条の三第二項の規定は、昭和四十九年一月一日までの間において敷設された同項に規定する構築物に対して課する固定資産税（昭和四十七年一月二日から昭和四十九年一月一日までの間に同項に規定する政令で定める車庫の新設又は増設をするために敷設された構築物に対して課する固定資産税にあつては、昭和五十四年度分までの固定資産税に限る。）については、なおその効力を有する。 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 The provisions of Article 349-3, paragraph (2) of the Local Tax Act prior to the amendment (hereinafter referred to as the "Former Act") remain in force with respect to fixed assets tax imposed on structures prescribed in that paragraph that were laid up to January 1, 1974 (for fixed assets tax imposed on structures laid for the newly installing or expanding of a garage specified by Cabinet Order prescribed in that paragraph during the period from January 2, 1972 to January 1, 1974, limited to fixed assets tax up to fiscal year 1979). machine translation, not official **第四項** 新法第三百四十九条の三第三項の規定中ガス事業者に対してガスを供給する事業の用に供する償却資産に関する部分は、昭和四十九年一月二日以後において新設された当該償却資産について、昭和五十年度分の固定資産税から適用する。 suppl-3501-18/art-9/par-4 · https://japanlaw.org/en/local-tax-act/suppl-3501-18/art-9/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3501-18/art-9/par-4 The provisions of Article 349-3, paragraph (3) of the New Act, in so far as they relate to depreciable assets used for the business of supplying gas to a gas utility, apply, from fixed assets tax for fiscal year 1975, to those depreciable assets newly installed on or after January 2, 1974. machine translation, not official **第五項** 旧法附則第十五条第二項の規定は、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三百四十九条の三第十三項の規定の適用を受ける自動列車停止装置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。この場合において、旧法附則第十五条第二項中「第三百四十九条の三第十三項」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）による改正前の地方税法第三百四十九条の三第十三項」とする。 suppl-3501-18/art-9/par-5 · https://japanlaw.org/en/local-tax-act/suppl-3501-18/art-9/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3501-18/art-9/par-5 The provisions of Article 15, paragraph (2) of the Supplementary Provisions of the Former Act remain in force with respect to fixed assets tax imposed on automatic train stop devices acquired up to January 1, 1973 to which the provisions of Article 349-3, paragraph (13) of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act (Act No. 19 of 1974) apply. In this case, the phrase "Article 349-3, paragraph (13)" in Article 15, paragraph (2) of the Supplementary Provisions of the Former Act is deemed to be replaced with "Article 349-3, paragraph (13) of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act (Act No. 19 of 1974)". machine translation, not official ### 第十条（軽自動車税に関する規定の適用） — Application of Provisions on Light Motor Vehicle Tax caption: machine translation, not official suppl-3501-18/art-10 · https://japanlaw.org/en/local-tax-act/suppl-3501-18/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-3501-18/art-10 **第一項** 新法第四百四十五条の二第一項の規定は、昭和五十年度分の軽自動車税から適用し、昭和四十九年度分までの軽自動車税については、なお従前の例による。 suppl-3501-18/art-10/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3501-18/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3501-18/art-10/par-1 The provisions of Article 445-2, paragraph (1) of the New Act apply from light motor vehicle tax for fiscal year 1975, and the provisions then in force continue to govern light motor vehicle tax up to fiscal year 1974. machine translation, not official ### 第十一条（電気税に関する規定の適用） — Application of Provisions on Electricity Tax caption: machine translation, not official suppl-3501-18/art-11 · https://japanlaw.org/en/local-tax-act/suppl-3501-18/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-3501-18/art-11 **第一項** 新法第四百八十九条第一項及び第二項並びに附則第三十一条第一項の規定は、昭和五十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-3501-18/art-11/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3501-18/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3501-18/art-11/par-1 The provisions of Article 489, paragraphs (1) and (2) of the New Act and Article 31, paragraph (1) of the Supplementary Provisions of the New Act apply to electricity tax to be imposed on electricity used on or after June 1, 1975 (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 ### 第十二条（ガス税に関する規定の適用） — Application of Provisions on Gas Tax caption: machine translation, not official suppl-3501-18/art-12 · https://japanlaw.org/en/local-tax-act/suppl-3501-18/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-3501-18/art-12 **第一項** 新法第四百九十条第二項の規定は、昭和五十年六月一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ガス税（特別徴収に係るガス税にあつては、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-3501-18/art-12/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3501-18/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3501-18/art-12/par-1 The provisions of Article 490, paragraph (2) of the New Act apply to gas tax to be imposed on gas used on or after June 1, 1975 (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 gas tax imposed on gas used before that date (for gas tax subject to special collection, that relating to charges collected, or that should have been collected, before that date). machine translation, not official ### 第十三条（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-3501-18/art-13 · https://japanlaw.org/en/local-tax-act/suppl-3501-18/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-3501-18/art-13 **第一項** 第三項に定めるものを除き、新法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、昭和五十年度分から適用し、昭和四十九年度分の土地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-3501-18/art-13/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3501-18/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3501-18/art-13/par-1 Except as provided in paragraph (3), the provisions of the New Act relating to special land holding tax imposed on land apply from fiscal year 1975, and the provisions then in force continue to govern special land holding tax imposed on land for fiscal year 1974. machine translation, not official **第二項** 次項に定めるものを除き、新法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、施行日以後の土地の取得について適用し、施行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-3501-18/art-13/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3501-18/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3501-18/art-13/par-2 Except as provided in the following paragraph, the provisions of the New Act relating to special land holding tax imposed on the acquisition of land apply to the acquisition of land on or after the Effective Date, and the provisions then in force continue to govern special land holding tax imposed on the acquisition of land before the Effective Date. machine translation, not official **第三項** 新法第五百八十五条第五項の規定は、施行日以後において同項に規定する仮使用地の使用又は収益の開始があつた場合について適用する。 suppl-3501-18/art-13/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3501-18/art-13/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3501-18/art-13/par-3 The provisions of Article 585, paragraph (5) of the New Act apply where the use of, or earning of profit from, provisionally used land prescribed in that paragraph has begun on or after the Effective Date. machine translation, not official ### 第十四条（入湯税に関する規定の適用） — Application of Provisions on Bathing Tax caption: machine translation, not official suppl-3501-18/art-14 · https://japanlaw.org/en/local-tax-act/suppl-3501-18/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-3501-18/art-14 **第一項** 新法第七百一条の二の規定は、施行日以後における入湯に対して課すべき入湯税について適用し、施行日前における入湯に対して課する入湯税については、なお従前の例による。 suppl-3501-18/art-14/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3501-18/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3501-18/art-14/par-1 The provisions of Article 701-2 of the New Act apply to bathing tax to be imposed on bathing on or after the Effective Date, and the provisions then in force continue to govern bathing tax imposed on bathing before the Effective Date. machine translation, not official ### 第十五条（事業所税に関する規定の適用） — Application of Provisions on Business Office Tax caption: machine translation, not official suppl-3501-18/art-15 · https://japanlaw.org/en/local-tax-act/suppl-3501-18/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-3501-18/art-15 **第一項** 新法の規定中事業に係る事業所税（新法第七百一条の三十二第一項に規定する事業に係る事業所税をいう。以下この項において同じ。）に関する部分は、昭和五十年十月一日以後に終了する事業年度分の法人の事業及び同年以後の年分の個人の事業について適用する。この場合において、同日以後に最初に終了する事業年度分の法人の事業又は同年分の個人の事業に対して課する事業に係る事業所税については、新法第七百一条の四十第二項中「次の各号に掲げる事業所等」とあるのは「次の各号に掲げる事業所等（昭和五十年十月一日前に廃止された事業所等を除く。）」と、新法第七百一条の四十六第二項及び第七百一条の四十七第二項中「各事業所等」とあるのは「各事業所等（昭和五十年十月一日前に廃止された事業所等を除く。）」とする。 suppl-3501-18/art-15/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3501-18/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3501-18/art-15/par-1 The provisions of the New Act relating to business office tax relating to business (meaning business office tax relating to business prescribed in Article 701-32, paragraph (1) of the New Act; the same applies hereinafter in this paragraph) apply to the business of corporations for business years ending on or after October 1, 1975 and to the business of individuals for the year 1975 and thereafter. In this case, with regard to business office tax relating to business imposed on the business of a corporation for the business year first ending on or after that date or on the business of an individual for that year, the phrase "an office or place of business listed in the following items" in Article 701-40, paragraph (2) of the New Act is deemed to be replaced with "an office or place of business listed in the following items (excluding offices or places of business abolished before October 1, 1975)", and the phrase "each office or place of business" in Article 701-46, paragraph (2) and Article 701-47, paragraph (2) of the New Act with "each office or place of business (excluding offices or places of business abolished before October 1, 1975)". machine translation, not official **第二項** 次項及び第四項に規定するものを除き、新法の規定中新増設に係る事業所税（新法第七百一条の三十二第二項に規定する新増設に係る事業所税をいう。）に関する部分は、昭和五十年十月一日以後に行われる事業所用家屋（新法第七百一条の三十一第一項第七号に規定する事業所用家屋をいう。次項において同じ。）の新築又は増築について適用する。 suppl-3501-18/art-15/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3501-18/art-15/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3501-18/art-15/par-2 Except as provided in the following paragraph and paragraph (4), the provisions of the New Act relating to business office tax on new construction and extension (meaning business office tax on new construction and extension prescribed in Article 701-32, paragraph (2) of the New Act) apply to new construction or extension of business premises buildings (meaning business premises buildings prescribed in Article 701-31, paragraph (1), item (vii) of the New Act; the same applies in the following paragraph) carried out on or after October 1, 1975. machine translation, not official **第三項** 新法第七百一条の三十二第二項及び第七百一条の四十三第三項後段の規定は、事業所用家屋につき増築があつた場合において、当該増築に係るこれらの規定に規定する前の新増築が昭和五十年十月一日以後に行われたものであるときについて適用する。 suppl-3501-18/art-15/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3501-18/art-15/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3501-18/art-15/par-3 The provisions of Article 701-32, paragraph (2) and the latter part of Article 701-43, paragraph (3) of the New Act apply where a business premises building has been extended and the prior new construction or extension prescribed in those provisions relating to that extension was carried out on or after October 1, 1975. machine translation, not official **第四項** 新法第七百一条の三十二第三項の規定は、昭和五十年十月一日以後に新築又は増築をされた家屋の全部又は一部につき同項に規定する譲渡又は用途の変更があつた場合について適用する。 suppl-3501-18/art-15/par-4 · https://japanlaw.org/en/local-tax-act/suppl-3501-18/art-15/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3501-18/art-15/par-4 The provisions of Article 701-32, paragraph (3) of the New Act apply where a transfer or change of use prescribed in that paragraph occurs with respect to all or part of a house newly constructed or extended on or after October 1, 1975. machine translation, not official ### 第十六条（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-3501-18/art-16 · https://japanlaw.org/en/local-tax-act/suppl-3501-18/art-16 · https://japanlaw.org/l/325AC0000000226/suppl-3501-18/art-16 **第一項** 旧法附則第三十二条第三項の規定は、昭和四十九年九月三十日までの間に行われた自動車の取得については、なおその効力を有する。 suppl-3501-18/art-16/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3501-18/art-16/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3501-18/art-16/par-1 The provisions of Article 32, paragraph (3) of the Supplementary Provisions of the Former Act remain in force with respect to the acquisition of a motor vehicle made up to September 30, 1974. machine translation, not official ### 第十七条（道府県民税及び市町村民税の分離課税に係る所得割に関する規定の適用） — Application of Provisions on the Income Levy Subject to Separate Taxation of Prefectural Inhabitant Tax and Municipal Inhabitant Tax caption: machine translation, not official suppl-3501-18/art-17 · https://japanlaw.org/en/local-tax-act/suppl-3501-18/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-3501-18/art-17 **第一項** 旧法附則第三十五条の四の規定は、昭和四十九年中に支払うべき退職手当等（旧法第二十三条第一項第六号又は第二百九十二条第一項第六号に規定する退職手当等をいう。）で同年四月一日前に支払われたものにつき徴収された旧法第五十条の二又は第三百二十八条の規定によつて課する所得割については、なおその効力を有する。 suppl-3501-18/art-17/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3501-18/art-17/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3501-18/art-17/par-1 The provisions of Article 35-4 of the Supplementary Provisions of the Former Act remain in force with respect to the income levy imposed pursuant to the provisions of Article 50-2 or Article 328 of the Former Act that was collected on severance pay or other such compensation (meaning severance pay or other such compensation prescribed in Article 23, paragraph (1), item (vi) or Article 292, paragraph (1), item (vi) of the Former Act) payable in 1974 that was paid before April 1 of that year. machine translation, not official ### 第十八条（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-3501-18/art-18 · https://japanlaw.org/en/local-tax-act/suppl-3501-18/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-3501-18/art-18 **第一項** 新法附則第三十五条の六及び第三十六条第一項の規定は、昭和五十年度分の国民健康保険税から適用し、昭和四十九年度分までの国民健康保険税については、なお従前の例による。 suppl-3501-18/art-18/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3501-18/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3501-18/art-18/par-1 The provisions of Articles 35-6 and 36, paragraph (1) of the Supplementary Provisions of the New Act apply from national health insurance tax for fiscal year 1975, and the provisions then in force continue to govern national health insurance tax up to fiscal year 1974. machine translation, not official ### 第十九条（罰則に関する規定の適用） — Application of Provisions on Penal Provisions caption: machine translation, not official suppl-3501-18/art-19 · https://japanlaw.org/en/local-tax-act/suppl-3501-18/art-19 · https://japanlaw.org/l/325AC0000000226/suppl-3501-18/art-19 **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-3501-18/art-19/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3501-18/art-19/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3501-18/art-19/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 ### 第二十条（政令への委任） — Delegation to Cabinet Order caption: machine translation, not official suppl-3501-18/art-20 · https://japanlaw.org/en/local-tax-act/suppl-3501-18/art-20 · https://japanlaw.org/l/325AC0000000226/suppl-3501-18/art-20 **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-3501-18/art-20/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3501-18/art-20/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3501-18/art-20/par-1 Beyond what is provided for in each of the preceding Articles, Transitional Measures necessary for the enforcement of this Act are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-3501-18/art-2/par-1: 第十七条の四第一項 → 地方税法 第十七条の四第一項 (Article 17-4, paragraph (1)), art-17-4/par-1 — https://japanlaw.org/en/local-tax-act/art-17-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-17-4/par-1 - suppl-3501-18/art-3/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-3501-18/art-4/par-3: この条 → 地方税法 附則第四条 (Supplementary Provisions, Article 4), suppl-3501-18/art-4 — https://japanlaw.org/en/local-tax-act/suppl-3501-18/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-3501-18/art-4 - suppl-3501-18/art-4/par-4: 新法第七十二条の十四第一項 → 地方税法 第七十二条の十四第一項 (Article 72-14, paragraph (1)), art-72-14/par-1 — https://japanlaw.org/en/local-tax-act/art-72-14/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-14/par-1 - suppl-3501-18/art-8/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-3501-18/art-9/par-2: 新法第三百四十九条の三第二項 → 地方税法 第三百四十九条の三第一項 (Article 349-3, paragraph (1)), art-349-3/par-1 — https://japanlaw.org/en/local-tax-act/art-349-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-1 - suppl-3501-18/art-9/par-4: 新法第三百四十九条の三第三項 → 地方税法 第三百四十九条の三第二項 (Article 349-3, paragraph (2)), art-349-3/par-2 — https://japanlaw.org/en/local-tax-act/art-349-3/par-2 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-2 - suppl-3501-18/art-13/par-1: 第三項 → 地方税法 附則第十三条第三項 (Supplementary Provisions, Article 13, paragraph (3)), suppl-3501-18/art-13/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3501-18/art-13/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3501-18/art-13/par-3 - suppl-3501-18/art-13/par-2: 次項 → 地方税法 附則第十三条第三項 (Supplementary Provisions, Article 13, paragraph (3)), suppl-3501-18/art-13/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3501-18/art-13/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3501-18/art-13/par-3 - suppl-3501-18/art-13/par-3: 新法第五百八十五条第五項 → 地方税法 第五百八十五条第五項 (Article 585, paragraph (5)), art-585/par-5 — https://japanlaw.org/en/local-tax-act/art-585/par-5 · https://japanlaw.org/l/325AC0000000226/art-585/par-5 - suppl-3501-18/art-14/par-1: 新法第七百一条の二 → 地方税法 第七百一条の二 (Article 701-2), art-701-2 — https://japanlaw.org/en/local-tax-act/art-701-2 · https://japanlaw.org/l/325AC0000000226/art-701-2 - suppl-3501-18/art-15/par-1: 新法第七百一条の三十二第一項 → 地方税法 第七百一条の三十二第一項 (Article 701-32, paragraph (1)), art-701-32/par-1 — https://japanlaw.org/en/local-tax-act/art-701-32/par-1 · https://japanlaw.org/l/325AC0000000226/art-701-32/par-1 - suppl-3501-18/art-15/par-1: この項 → 地方税法 附則第十五条第一項 (Supplementary Provisions, Article 15, paragraph (1)), suppl-3501-18/art-15/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3501-18/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3501-18/art-15/par-1 - suppl-3501-18/art-15/par-1: 新法第七百一条の四十第二項 → 地方税法 第七百一条の四十第二項 (Article 701-40, paragraph (2)), art-701-40/par-2 — https://japanlaw.org/en/local-tax-act/art-701-40/par-2 · https://japanlaw.org/l/325AC0000000226/art-701-40/par-2 - suppl-3501-18/art-15/par-1: 新法第七百一条の四十六第二項 → 地方税法 第七百一条の四十六第二項 (Article 701-46, paragraph (2)), art-701-46/par-2 — https://japanlaw.org/en/local-tax-act/art-701-46/par-2 · https://japanlaw.org/l/325AC0000000226/art-701-46/par-2 - suppl-3501-18/art-15/par-1: 第七百一条の四十七第二項 → 地方税法 第七百一条の四十七第二項 (Article 701-47, paragraph (2)), art-701-47/par-2 — https://japanlaw.org/en/local-tax-act/art-701-47/par-2 · https://japanlaw.org/l/325AC0000000226/art-701-47/par-2 - suppl-3501-18/art-15/par-2: 次項 → 地方税法 附則第十五条第三項 (Supplementary Provisions, Article 15, paragraph (3)), suppl-3501-18/art-15/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3501-18/art-15/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3501-18/art-15/par-3 - suppl-3501-18/art-15/par-2: 第四項 → 地方税法 附則第十五条第四項 (Supplementary Provisions, Article 15, paragraph (4)), suppl-3501-18/art-15/par-4 — https://japanlaw.org/en/local-tax-act/suppl-3501-18/art-15/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3501-18/art-15/par-4 - suppl-3501-18/art-15/par-2: 新法第七百一条の三十二第二項 → 地方税法 第七百一条の三十二第二項 (Article 701-32, paragraph (2)), art-701-32/par-2 — https://japanlaw.org/en/local-tax-act/art-701-32/par-2 · https://japanlaw.org/l/325AC0000000226/art-701-32/par-2 - suppl-3501-18/art-15/par-2: 新法第七百一条の三十一第一項第七号 → 地方税法 第七百一条の三十一第一項第七号 (Article 701-31, paragraph (1), item (vii)), art-701-31/par-1/item-7 — https://japanlaw.org/en/local-tax-act/art-701-31/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/art-701-31/par-1/item-7 - suppl-3501-18/art-15/par-3: 新法第七百一条の三十二第二項 → 地方税法 第七百一条の三十二第二項 (Article 701-32, paragraph (2)), art-701-32/par-2 — https://japanlaw.org/en/local-tax-act/art-701-32/par-2 · https://japanlaw.org/l/325AC0000000226/art-701-32/par-2 - suppl-3501-18/art-15/par-3: 第七百一条の四十三第三項 → 地方税法 第七百一条の四十三第三項 (Article 701-43, paragraph (3)), art-701-43/par-3 — https://japanlaw.org/en/local-tax-act/art-701-43/par-3 · https://japanlaw.org/l/325AC0000000226/art-701-43/par-3 - suppl-3501-18/art-15/par-4: 新法第七百一条の三十二第三項 → 地方税法 第七百一条の三十二第三項 (Article 701-32, paragraph (3)), art-701-32/par-3 — https://japanlaw.org/en/local-tax-act/art-701-32/par-3 · https://japanlaw.org/l/325AC0000000226/art-701-32/par-3 - suppl-3501-18/art-18/par-1: 新法附則第三十五条の六 → 地方税法 附則第三十五条の六 (Supplementary Provisions, Article 35-6), suppl-3251-226/art-35-6 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-6 - suppl-3501-18/art-18/par-1: 第三十六条第一項 → 地方税法 附則第三十六条第一項 (Supplementary Provisions, Article 36, paragraph (1)), suppl-3251-226/art-36/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-36/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-36/par-1 ## Cited by 6 provisions cite this one. No official source publishes this direction. - 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 附則第四条第三項（事業税に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3501-18/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3501-18/art-4/par-3 - 地方税法 附則第十三条第一項（特別土地保有税に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3501-18/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3501-18/art-13/par-1 - 地方税法 附則第十三条第二項（特別土地保有税に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3501-18/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3501-18/art-13/par-2 - 地方税法 附則第十五条第一項（事業所税に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3501-18/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3501-18/art-15/par-1 - 地方税法 附則第十五条第二項（事業所税に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3501-18/art-15/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3501-18/art-15/par-2 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), retrieved 2026-10-27 - Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-236, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-271, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-276, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-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-20261027T214204-232, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-235, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-236, translated 2026-10-28 - claude-sonnet-5-5 — 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