# 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-3511-7. 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-3511-7` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3511-7 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3511-7 - 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 昭和五一年三月三一日法律第七号 suppl-3511-7 · https://japanlaw.org/en/local-tax-act/suppl-3511-7 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3511-7/art-1 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-1 **第一項** この法律は、昭和五十一年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に掲げる日から施行する。 suppl-3511-7/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-1/par-1 This Act comes into effect on April 1, 1976; provided, however, that the provisions listed in the following items come into effect on the dates listed respectively in those items: machine translation, not official **一** 第一条中地方税法第四百八十九条の改正規定　昭和五十一年六月一日 suppl-3511-7/art-1/par-1/item-1 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-1/par-1/item-1 the provisions amending Article 489 of the Local Tax Act in Article 1: June 1, 1976; machine translation, not official **二** 第一条中事業所税に関する改正規定（地方税法第七百一条の三十四第三項第二十三号の改正規定を除く。）　昭和五十一年十月一日 suppl-3511-7/art-1/par-1/item-2 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-1/par-1/item-2 the provisions amending the provisions concerning business office tax in Article 1 (excluding the provisions amending Article 701-34, paragraph (3), item (xxiii) of the Local Tax Act): October 1, 1976; machine translation, not official **三** 第一条中地方税法第四百九十条第二項の改正規定　昭和五十二年一月一日 suppl-3511-7/art-1/par-1/item-3 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-1/par-1/item-3 the provisions amending Article 490, paragraph (2) of the Local Tax Act in Article 1: January 1, 1977. 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-3511-7/art-2 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-2 **第一項** 第一条の規定による改正後の地方税法（以下「新法」という。）の規定中個人の道府県民税に関する部分（新法附則第四条第二項の規定を除く。）は、昭和五十一年度分の個人の道府県民税から適用し、昭和五十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-3511-7/art-2/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-2/par-1 The provisions of the Local Tax Act after the amendment by the provisions of Article 1 (hereinafter referred to as the "New Act") relating to individual prefectural inhabitant tax (excluding the provisions of Article 4, paragraph (2) of the Supplementary Provisions of the New Act) apply from individual prefectural inhabitant tax for fiscal year 1976, and the provisions then in force continue to govern individual prefectural inhabitant tax up to fiscal year 1975. machine translation, not official **第二項** 新法第五十二条第一項及び第四項の規定は、昭和五十一年四月一日（以下「施行日」という。）以後に終了する事業年度又は新法第五十三条第五項の期間に係る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又は同項の期間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-3511-7/art-2/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-2/par-2 The provisions of Article 52, paragraphs (1) and (4) of the New Act apply to corporate prefectural inhabitant tax for business years ending on or after April 1, 1976 (hereinafter referred to as the "Effective Date") or for the period under Article 53, paragraph (5) of the New Act, and the provisions then in force continue to govern corporate prefectural inhabitant tax for business years that ended before the Effective Date or for the period under that paragraph. machine translation, not official **第三項** 法人の施行日以後に終了する事業年度に係る新法第五十三条第一項の申告書（法人税法（昭和四十年法律第三十四号）第七十一条第一項（同法第百四十五条第一項において準用する場合を含む。）の申告書に係るものに限る。）の提出期限が施行日前である場合には、前項の規定にかかわらず、その法人の当該申告書に係る道府県民税として納付した、又は納付すべきであつた道府県民税については、なお従前の例による。 suppl-3511-7/art-2/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-2/par-3 In the case where the deadline for filing the return under Article 53, paragraph (1) of the New Act for a business year of a corporation ending on or after the Effective Date (limited to that relating to the return under Article 71, paragraph (1) of the Corporation Tax Act (Act No. 34 of 1965) (including as applied mutatis mutandis pursuant to Article 145, paragraph (1) of that Act)) falls before the Effective Date, notwithstanding the provisions of the preceding paragraph, the provisions then in force continue to govern prefectural inhabitant tax that the corporation paid, or should have paid, as the prefectural inhabitant tax relating to that return. 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-3511-7/art-3 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-3 **第一項** 新法第七十二条の十七第三項第一号並びに第七十二条の十八第一項及び第二項の規定は、昭和五十一年度分の個人の事業税から適用し、昭和五十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-3511-7/art-3/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-3/par-1 The provisions of Article 72-17, paragraph (3), item (i) and Article 72-18, paragraphs (1) and (2) of the New Act apply from individual enterprise tax for fiscal year 1976, and the provisions then in force continue to govern individual enterprise tax up to fiscal year 1975. machine translation, not official **第二項** 新法第七十二条の五第一項第五号の規定は、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、施行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-3511-7/art-3/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-3/par-2 The provisions of Article 72-5, paragraph (1), item (v) 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 the Effective Date. machine translation, not official **第三項** 第一条の規定による改正前の地方税法（以下「旧法」という。）附則第九条第三項の法人の昭和四十九年四月一日から昭和五十一年三月三十一日までの間に終了した各事業年度の収入金額については、なお従前の例による。 suppl-3511-7/art-3/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-3/par-3 With regard to the amount of revenue for each business year that ended during the period from April 1, 1974 to March 31, 1976 of a corporation referred to in Article 9, paragraph (3) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions of Article 1 (hereinafter referred to as the "Former Act"), the provisions then in force continue to govern. 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-3511-7/art-4 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-4 **第一項** 次項から第六項までに定めるものを除き、新法の規定中不動産取得税に関する部分は、施行日以後の不動産の取得に対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-3511-7/art-4/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-4/par-1 Except as provided in paragraphs (2) through (6), 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 the Effective Date. machine translation, not official **第二項** 新法第七十三条の二第二項の規定は、同項に規定する家屋の新築後最初に行われる注文者に対する請負人からの譲渡で施行日以後にされるものについて適用し、施行日前にされた当該譲渡については、なお従前の例による。 suppl-3511-7/art-4/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-4/par-2 The provisions of Article 73-2, paragraph (2) of the New Act apply to the first transfer from a contractor to the person who placed the order after the new construction of a house prescribed in that paragraph, where that transfer is made on or after the Effective Date, and the provisions then in force continue to govern a transfer of that kind made before the Effective Date. machine translation, not official **第三項** 旧法第七十三条の七第五号の二の規定は、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）附則第二十条第二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租税特別措置法（昭和三十二年法律第二十六号）第七十条の四第十一項において準用する相続税法（昭和二十五年法律第七十三号）第四十三条第五項の規定による承認に基づき物納の許可があつた不動産をその物納の許可を受けた者に移す場合における不動産の取得に対して課する不動産取得税については、なおその効力を有する。この場合において、同号中「租税特別措置法」とあるのは、「租税特別措置法の一部を改正する法律（昭和五十年法律第十六号）附則第二十条第二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租税特別措置法」とする。 suppl-3511-7/art-4/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-4/par-3 The provisions of Article 73-7, item (v)-2 of the Former Act remain in force with respect to real property acquisition tax imposed on the acquisition of real property in the case where real property for which permission for payment in kind was granted based on the approval under the provisions of Article 43, paragraph (5) of the Inheritance Tax Act (Act No. 73 of 1950) as applied mutatis mutandis pursuant to Article 70-4, paragraph (11) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) prior to amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1975), which remains in force pursuant to the provisions of Article 20, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, is transferred to the person who received the permission for payment in kind. In this case, the phrase "Act on Special Measures Concerning Taxation" in that item is deemed to be replaced with "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), which remains in force pursuant to the provisions of Article 20, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation". machine translation, not official **第四項** 新法第七十三条の十四第一項の規定は、昭和五十一年一月一日以後の同項に規定する住宅の取得に対して課する不動産取得税について適用する。 suppl-3511-7/art-4/par-4 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-4/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-4/par-4 The provisions of Article 73-14, paragraph (1) of the New Act apply to real property acquisition tax imposed on the acquisition of a dwelling prescribed in that paragraph on or after January 1, 1976. machine translation, not official **第五項** 新法附則第十二条の規定は、昭和五十年一月一日以後の同条第一項に規定する農地、採草放牧地及び準農地の取得に対して課する不動産取得税について適用する。 suppl-3511-7/art-4/par-5 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-4/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-4/par-5 The provisions of Article 12 of the Supplementary Provisions of the New Act apply to real property acquisition tax imposed on the acquisition of farmland, pasture land and quasi-farmland prescribed in paragraph (1) of that Article on or after January 1, 1975. machine translation, not official **第六項** 旧法附則第十二条の規定は、昭和四十九年十二月三十一日以前に行われた同条第一項に規定する農地及び採草放牧地の取得に対して課する不動産取得税については、なおその効力を有する。この場合において、同項中「租税特別措置法」とあるのは「租税特別措置法の一部を改正する法律（昭和五十年法律第十六号。以下本条において「昭和五十年法律第十六号」という。）附則第二十条第二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租税特別措置法」と、同条第二項及び第三項中「租税特別措置法」とあるのは「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」とする。 suppl-3511-7/art-4/par-6 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-4/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-4/par-6 The provisions of Article 12 of the Supplementary Provisions of the Former Act remain in force with respect to real property acquisition tax imposed on the acquisition of farmland and pasture land prescribed in paragraph (1) of that Article made on or before December 31, 1974. In this case, the phrase "Act on Special Measures Concerning Taxation" in that paragraph is deemed to be replaced with "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; hereinafter in this Article referred to as 'Act No. 16 of 1975'), which remains in force pursuant to the provisions of Article 20, paragraph (2) of the Supplementary Provisions of that Act", and the phrase "Act on Special Measures Concerning Taxation" in paragraphs (2) and (3) of that Article with "Act on Special Measures Concerning Taxation prior to amendment by Act No. 16 of 1975". machine translation, not official ### 第五条（自動車税に関する規定の適用） — Application of Provisions on Automobile Tax caption: machine translation, not official suppl-3511-7/art-5 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-5 **第一項** 新法の規定中自動車税に関する部分は、昭和五十一年度分の自動車税から適用し、昭和五十年度分までの自動車税については、なお従前の例による。 suppl-3511-7/art-5/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-5/par-1 The provisions of the New Act relating to automobile tax apply from automobile tax for fiscal year 1976, and the provisions then in force continue to govern automobile tax up to fiscal year 1975. 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-3511-7/art-6 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-6 **第一項** 新法の規定中個人の市町村民税に関する部分（新法附則第四条第二項の規定を除く。）は、昭和五十一年度分の個人の市町村民税から適用し、昭和五十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-3511-7/art-6/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-6/par-1 The provisions of the New Act relating to individual municipal inhabitant tax (excluding the provisions of Article 4, paragraph (2) of the Supplementary Provisions of the New Act) apply from individual municipal inhabitant tax for fiscal year 1976, and the provisions then in force continue to govern individual municipal inhabitant tax up to fiscal year 1975. machine translation, not official **第二項** 新法第三百十二条第一項、第二項及び第五項の規定は、施行日以後に終了する事業年度又は新法第三百二十一条の八第五項の期間に係る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又は同項の期間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-3511-7/art-6/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-6/par-2 The provisions of Article 312, paragraphs (1), (2) and (5) of the New Act apply to corporate municipal inhabitant tax for business years ending on or after the Effective Date or for the period under Article 321-8, paragraph (5) of the New Act, and the provisions then in force continue to govern corporate municipal inhabitant tax for business years that ended before the Effective Date or for the period under that paragraph. machine translation, not official **第三項** 法人の施行日以後に終了する事業年度に係る新法第三百二十一条の八第一項の申告書（法人税法第七十一条第一項（同法第百四十五条第一項において準用する場合を含む。）の申告書に係るものに限る。）の提出期限が施行日前である場合には、前項の規定にかかわらず、その法人の当該申告書に係る市町村民税として納付した、又は納付すべきであつた市町村民税については、なお従前の例による。 suppl-3511-7/art-6/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-6/par-3 In the case where the deadline for filing the return under Article 321-8, paragraph (1) of the New Act for a business year of a corporation ending on or after the Effective Date (limited to that relating to the return under Article 71, paragraph (1) of the Corporation Tax Act (including as applied mutatis mutandis pursuant to Article 145, paragraph (1) of that Act)) falls before the Effective Date, notwithstanding the provisions of the preceding paragraph, the provisions then in force continue to govern municipal inhabitant tax that the corporation paid, or should have paid, as the municipal inhabitant tax relating to that return. 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-3511-7/art-7 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/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、昭和五十一年度分の固定資産税から適用し、昭和五十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-3511-7/art-7/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/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 1976, and the provisions then in force continue to govern fixed assets tax up to fiscal year 1975. machine translation, not official **第二項** 新法第三百四十九条の三第四項の規定は、昭和五十年一月二日以後において新設された同項に規定する機械設備等について、昭和五十一年度分の固定資産税から適用する。 suppl-3511-7/art-7/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-7/par-2 The provisions of Article 349-3, paragraph (4) of the New Act apply, from fixed assets tax for fiscal year 1976, to machinery and facilities, etc. prescribed in that paragraph that were newly installed on or after January 2, 1975. machine translation, not official **第三項** 新法第三百四十九条の三第五項の規定は、昭和五十年一月二日以後において新設された同項に規定する機械その他の設備について、昭和五十一年度分の固定資産税から適用する。 suppl-3511-7/art-7/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-7/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-7/par-3 The provisions of Article 349-3, paragraph (5) of the New Act apply, from fixed assets tax for fiscal year 1976, to machinery and other equipment prescribed in that paragraph that were newly installed on or after January 2, 1975. machine translation, not official **第四項** 旧法第三百四十九条の三第四項（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以外の機械設備等に関する部分に限る。）の規定は、昭和五十年一月一日までの間において新設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。この場合において、同項中「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。以下本項において「昭和五十一年法律第五号」という。）附則第二十四条による改正前の企業合理化促進法」と、「租税特別措置法」とあるのは「昭和五十一年法律第五号による改正前の租税特別措置法」と、「二分の一」とあるのは「十二分の七（昭和五十一年法律第五号附則第二十四条による改正前の企業合理化促進法第五条第二項の規定の適用を受けるものについては、二分の一）」とする。 suppl-3511-7/art-7/par-4 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-7/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-7/par-4 The provisions of Article 349-3, paragraph (4) of the Former Act (limited to the part relating to machinery and facilities, etc. other than machinery and equipment for joint use by persons engaged in agriculture, forestry or fisheries or by small and medium-sized enterprises) remain in force with respect to fixed assets tax imposed on machinery and facilities, etc. prescribed in that paragraph that were newly installed up to January 1, 1975. In this case, the phrase "Enterprise Rationalization Promotion Act" in that paragraph is deemed to be replaced with "Enterprise Rationalization Promotion Act prior to amendment by Article 24 of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 5 of 1976; hereinafter in this paragraph referred to as 'Act No. 5 of 1976')", the phrase "Act on Special Measures Concerning Taxation" with "Act on Special Measures Concerning Taxation prior to amendment by Act No. 5 of 1976", and the phrase "1/2" with "7/12 (1/2 for those to which the provisions of Article 5, paragraph (2) of the Enterprise Rationalization Promotion Act prior to amendment by Article 24 of the Supplementary Provisions of Act No. 5 of 1976 apply)". machine translation, not official **第五項** 新法第三百四十九条の三第七項の規定は、昭和五十年一月二日以後において新設された同項に規定する機械及び装置について、昭和五十一年度分の固定資産税から適用する。 suppl-3511-7/art-7/par-5 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-7/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-7/par-5 The provisions of Article 349-3, paragraph (7) of the New Act apply, from fixed assets tax for fiscal year 1976, to machinery and equipment prescribed in that paragraph that were newly installed on or after January 2, 1975. machine translation, not official **第六項** 旧法第三百四十九条の三第五項の規定は、昭和五十年一月一日までの間において新設された同項に規定する機械及び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、同項中「二分の一」とあるのは、「十二分の七」とする。 suppl-3511-7/art-7/par-6 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-7/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-7/par-6 The provisions of Article 349-3, paragraph (5) of the Former Act remain in force with respect to fixed assets tax imposed on machinery and equipment prescribed in that paragraph that were newly installed up to January 1, 1975. In this case, the phrase "1/2" in that paragraph is deemed to be replaced with "7/12". machine translation, not official **第七項** 新法第三百四十九条の三第十項の規定は、昭和五十一年度以後の年度において固定資産税が課されることとなつた同項に規定する航空機について、昭和五十一年度分の固定資産税から適用する。 suppl-3511-7/art-7/par-7 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-7/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-7/par-7 The provisions of Article 349-3, paragraph (10) of the New Act apply, from fixed assets tax for fiscal year 1976, to aircraft prescribed in that paragraph on which fixed assets tax comes to be imposed in fiscal year 1976 or any later fiscal year. machine translation, not official **第八項** 旧法第三百四十九条の三第八項の規定は、昭和五十年度以前の年度において固定資産税が課されることとなつた同項に規定する航空機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、同項中「前項の規定の適用を受ける航空機」とあるのは、「専ら国際路線に就航する航空機」とする。 suppl-3511-7/art-7/par-8 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-7/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-7/par-8 The provisions of Article 349-3, paragraph (8) of the Former Act remain in force with respect to fixed assets tax imposed on aircraft prescribed in that paragraph on which fixed assets tax came to be imposed in fiscal year 1975 or any earlier fiscal year. In this case, the phrase "aircraft to which the provisions of the preceding paragraph apply" in that paragraph is deemed to be replaced with "aircraft operating exclusively on international routes". machine translation, not official **第九項** 旧法第三百四十九条の三第十項及び第十二項の規定は、昭和五十年一月一日までの間において取得されたこれらの規定に規定する固定資産（地方税法等の一部を改正する法律（昭和五十四年法律第十二号）第一条の規定による改正後の地方税法第三百四十九条の三第十一項又は第十二項の規定の適用を受ける固定資産を除く。）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、旧法第三百四十九条の三第十項及び第十二項中「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」とする。 suppl-3511-7/art-7/par-9 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-7/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-7/par-9 The provisions of Article 349-3, paragraphs (10) and (12) of the Former Act remain in force with respect to fixed assets tax imposed on fixed assets prescribed in those provisions that were acquired up to January 1, 1975 (excluding fixed assets to which the provisions of Article 349-3, paragraph (11) or (12) of the Local Tax Act as amended by the provisions of Article 1 of the Act Partially Amending the Local Tax Act, etc. (Act No. 12 of 1979) apply). In this case, the phrase "1/3" in Article 349-3, paragraphs (10) and (12) of the Former Act is deemed to be replaced with "2/3", and the phrase "2/3" with "5/6". machine translation, not official **第十項** 新法第三百四十九条の三第二十一項の規定は、昭和五十年一月二日以後において建設され、又は設置された同項に規定する家屋及び償却資産について、昭和五十一年度分の固定資産税から適用する。 suppl-3511-7/art-7/par-10 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-7/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-7/par-10 The provisions of Article 349-3, paragraph (21) of the New Act apply, from fixed assets tax for fiscal year 1976, to houses and depreciable assets prescribed in that paragraph that were constructed or installed on or after January 2, 1975. machine translation, not official **第十一項** 旧法第三百四十九条の三第二十項の規定は、昭和五十年一月一日までの間において建設され、又は設置された同項に規定する家屋及び償却資産に対して課する昭和五十一年度分及び昭和五十二年度分の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、同項中「二分の一」とあるのは「十二分の七」と、「三分の二」とあるのは「四分の三」とする。 suppl-3511-7/art-7/par-11 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-7/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-7/par-11 The provisions of Article 349-3, paragraph (20) of the Former Act remain in force with respect to fixed assets tax for fiscal year 1976 and fiscal year 1977 imposed on houses and depreciable assets prescribed in that paragraph that were constructed or installed up to January 1, 1975. In this case, the phrase "1/2" in that paragraph is deemed to be replaced with "7/12", and the phrase "2/3" with "3/4". machine translation, not official **第十二項** 新法附則第十五条第二項の規定は、昭和五十年一月二日以後において新設された同項に規定する自動列車停止装置について、昭和五十一年度分の固定資産税から適用する。 suppl-3511-7/art-7/par-12 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-7/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-7/par-12 The provisions of Article 15, paragraph (2) of the Supplementary Provisions of the New Act apply, from fixed assets tax for fiscal year 1976, to automatic train stop devices prescribed in that paragraph that were newly installed on or after January 2, 1975. machine translation, not official **第十三項** 旧法附則第十五条第二項の規定は、昭和五十年一月一日までの間において新設された同項に規定す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、同項中「二分の一」とあるのは、「十二分の七」とする。 suppl-3511-7/art-7/par-13 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-7/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-7/par-13 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 prescribed in that paragraph that were newly installed up to January 1, 1975. In this case, the phrase "1/2" in that paragraph is deemed to be replaced with "7/12". machine translation, not official **第十四項** 旧法附則第十五条第五項の規定は、昭和五十年一月一日までの間において新設された同項に規定する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-3511-7/art-7/par-14 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-7/par-14 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-7/par-14 The provisions of Article 15, paragraph (5) of the Supplementary Provisions of the Former Act remain in force with respect to fixed assets tax imposed on depreciable assets prescribed in that paragraph that were newly installed up to January 1, 1975. machine translation, not official **第十五項** 新法附則第十五条第八項の規定は、昭和五十年一月二日以後において取得された同項に規定する電子計算機について、昭和五十一年度分の固定資産税から適用する。 suppl-3511-7/art-7/par-15 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-7/par-15 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-7/par-15 The provisions of Article 15, paragraph (8) of the Supplementary Provisions of the New Act apply, from fixed assets tax for fiscal year 1976, to computers prescribed in that paragraph that were acquired on or after January 2, 1975. machine translation, not official **第十六項** 旧法附則第十五条第九項の規定は、昭和五十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電子計算機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、同項中「三分の二」とあるのは、「四分の三（当該電子計算機のうち自治省令で定めるものについては、六分の五）」とする。 suppl-3511-7/art-7/par-16 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-7/par-16 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-7/par-16 The provisions of Article 15, paragraph (9) of the Supplementary Provisions of the Former Act remain in force with respect to fixed assets tax imposed on computers prescribed in that paragraph that were acquired up to January 1, 1975. In this case, the phrase "2/3" in that paragraph is deemed to be replaced with "3/4 (5/6 for those computers specified by Order of the Ministry of Home Affairs)". machine translation, not official **第十七項** 新法附則第十五条第十項の規定は、昭和五十年一月二日以後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ついて、昭和五十一年度分の固定資産税から適用する。 suppl-3511-7/art-7/par-17 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-7/par-17 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-7/par-17 The provisions of Article 15, paragraph (10) of the Supplementary Provisions of the New Act apply, from fixed assets tax for fiscal year 1976, to houses and depreciable assets prescribed in that paragraph that were acquired on or after January 2, 1975. machine translation, not official **第十八項** 旧法附則第十五条第十一項の規定は、昭和五十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。この場合において、同項中「二分の一」とあるのは、「十二分の七」とする。 suppl-3511-7/art-7/par-18 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-7/par-18 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-7/par-18 The provisions of Article 15, paragraph (11) 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 that were acquired up to January 1, 1975. In this case, the phrase "1/2" in that paragraph is deemed to be replaced with "7/12". machine translation, not official **第十九項** 新法附則第十五条第十二項に規定する機械その他の設備に対して課する昭和五十一年度から昭和五十三年度までの各年度分の固定資産税については、同項中「六分の一」とあるのは、「六分の一（昭和五十年一月一日までの間において新設された当該機械その他の設備については、十二分の一）」とする。 suppl-3511-7/art-7/par-19 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-7/par-19 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-7/par-19 With regard to fixed assets tax for each fiscal year from fiscal year 1976 through fiscal year 1978 imposed on machinery and other equipment prescribed in Article 15, paragraph (12) of the Supplementary Provisions of the New Act, the phrase "1/6" in that paragraph is deemed to be replaced with "1/6 (1/12 for those machinery and other equipment newly installed up to January 1, 1975)". machine translation, not official **第二十項** 新法附則第十六条第二項（地上階数五以上の中高層耐火建築物に関する部分に限る。）の規定は、昭和五十年一月二日以後において新築された同項に規定する中高層耐火建築物について、昭和五十一年度分の固定資産税から適用する。 suppl-3511-7/art-7/par-20 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-7/par-20 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-7/par-20 The provisions of Article 16, paragraph (2) of the Supplementary Provisions of the New Act (limited to the part relating to medium-to-high-rise fire-resistant buildings with five or more stories above ground) apply, from fixed assets tax for fiscal year 1976, to medium-to-high-rise fire-resistant buildings prescribed in that paragraph that were newly built on or after January 2, 1975. machine translation, not official **第二十一項** 旧法附則第十六条第二項（地上階数五以上の中高層耐火建築物に関する部分に限る。）の規定は、昭和五十年一月一日までの間において新築された同項に規定する中高層耐火建築物に対して課する固定資産税については、なおその効力を有する。この場合において、同項中「次項の規定」とあるのは、「地方税法の一部を改正する法律（昭和五十二年法律第六号）附則第十条第七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附則第十六条第三項の規定」とする。 suppl-3511-7/art-7/par-21 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-7/par-21 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-7/par-21 The provisions of Article 16, paragraph (2) of the Supplementary Provisions of the Former Act (limited to the part relating to medium-to-high-rise fire-resistant buildings with five or more stories above ground) remain in force with respect to fixed assets tax imposed on medium-to-high-rise fire-resistant buildings prescribed in that paragraph that were newly built up to January 1, 1975. In this case, the phrase "the provisions of the following paragraph" in that paragraph is deemed to be replaced with "the provisions of Article 16, paragraph (3) of the Supplementary Provisions of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act (Act No. 6 of 1977), which remains in force pursuant to the provisions of Article 10, paragraph (7) of the Supplementary Provisions of that Act". machine translation, not official ### 第八条 suppl-3511-7/art-8 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-8 **第一項** 昭和五十一年度分の固定資産税に限り、新法附則第十八条第一項又は第十九条第一項の規定の適用を受ける土地に対して課する固定資産税については、市町村長は、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各号に定める額及び同項の比準課税標準額並びに同条第二項の規定により土地課税台帳等に登録された同項各号に定める額については、これらの額を当該土地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、当該土地の新法附則第二十八条第一項の比準課税標準額に係る新法附則第二十二条第一項の規定により読み替えて適用される新法第四百十七条第一項及び新法第四百三十二条第一項の規定の適用については、新法附則第二十二条第一項の規定により読み替えて適用される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（附則第二十八条第一項の比準課税標準額を含む。以下本項において同じ。）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「地方税法等の一部を改正する法律（昭和五十一年法律第七号）附則第八条の規定による附則第二十八条第一項の比準課税標準額の通知をした日以後において当該通知に係る同項の比準課税標準額」と、「価格若しくは同項の比準課税標準額」とあるのは「同項の比準課税標準額」と、「価格等を」とあるのは「同項の比準課税標準額を」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、又は第四百十七条第一項」とあるのは「地方税法等の一部を改正する法律附則第八条の規定による附則第二十八条第一項の比準課税標準額の通知を受けた日又は同法附則第八条の規定により読み替えて適用される第四百十七条第一項」とする。 suppl-3511-7/art-8/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-8/par-1 Only for fixed assets tax for fiscal year 1976, with regard to fixed assets tax imposed on land to which the provisions of Article 18, paragraph (1) or Article 19, paragraph (1) of the Supplementary Provisions of the New Act apply, a mayor of a municipality may, for the amounts specified in the items of Article 28, paragraph (1) of the Supplementary Provisions of the New Act registered in the land tax ledgers, etc. pursuant to that paragraph and the comparison-based tax base amount under that paragraph, and the amounts specified in the items of paragraph (2) of that Article registered in the land tax ledgers, etc. pursuant to that paragraph, substitute notification of those amounts to the owner of that land 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, as applied with terms replaced pursuant to Article 22, paragraph (1) of the Supplementary Provisions of the New Act, to the comparison-based tax base amount of that land under Article 28, paragraph (1) of the Supplementary Provisions of the New Act, 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 (including the comparison-based tax base amount under Article 28, paragraph (1) of the Supplementary Provisions; hereinafter the same in this paragraph) has not been registered, or the registered price, etc." in Article 417, paragraph (1) of the New Act as applied with terms replaced pursuant to Article 22, paragraph (1) of the Supplementary Provisions of the New Act is deemed to be replaced with "after the day on which notification of the comparison-based tax base amount under Article 28, paragraph (1) of the Supplementary Provisions was given pursuant to the provisions of Article 8 of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 7 of 1976), the comparison-based tax base amount under that paragraph relating to that notification", the phrase "price or the comparison-based tax base amount under that paragraph" with "the comparison-based tax base amount under that paragraph", and the phrase "price, etc." with "the comparison-based tax base amount under that paragraph", 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, or Article 417, paragraph (1)" in Article 432, paragraph (1) of the New Act with "the day on which notification of the comparison-based tax base amount under Article 28, paragraph (1) of the Supplementary Provisions was received pursuant to the provisions of Article 8 of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc., or Article 417, paragraph (1) as applied with terms replaced pursuant to the provisions of Article 8 of the Supplementary Provisions of that Act". machine translation, not official ### 第九条（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-3511-7/art-9 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-9 **第一項** 新法の規定中軽自動車税に関する部分は、昭和五十一年度分の軽自動車税から適用し、昭和五十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-3511-7/art-9/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-9/par-1 The provisions of the New Act relating to light motor vehicle tax apply from light motor vehicle tax for fiscal year 1976, and the provisions then in force continue to govern light motor vehicle tax up to fiscal year 1975. 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-3511-7/art-10 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-10 **第一項** 新法第四百八十九条の規定は、昭和五十一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-3511-7/art-10/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-10/par-1 The provisions of Article 489 of the New Act apply to electricity tax to be imposed on electricity used on or after June 1, 1976 (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-3511-7/art-11 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-11 **第一項** 新法第四百九十条第二項の規定は、昭和五十二年一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-3511-7/art-11/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-11/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 January 1, 1977 (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-3511-7/art-12 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-12 **第一項** 新法第五百八十六条第二項第二十一号の二及び第六百五条の二（土地に対して課する特別土地保有税に関する部分に限る。）並びに新法附則第三十一条の二の規定は、昭和五十一年度分から適用し、昭和五十年度分まで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-3511-7/art-12/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-12/par-1 The provisions of Article 586, paragraph (2), item (xxi)-2 and Article 605-2 (limited to the part relating to special land holding tax imposed on land) of the New Act, and Article 31-2 of the Supplementary Provisions of the New Act, apply from fiscal year 1976, and the provisions then in force continue to govern special land holding tax imposed on land up to fiscal year 1975. machine translation, not official **第二項** 新法第五百八十六条第二項第二十一号の二及び第六百五条の二（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に限る。）の規定は、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-3511-7/art-12/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-12/par-2 The provisions of Article 586, paragraph (2), item (xxi)-2 and Article 605-2 (limited to the part relating to special land holding tax imposed on the acquisition of land) of the New Act 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 ### 第十三条（税率の引上げに伴う軽油引取税の徴収） — Collection of Light Oil Delivery Tax Accompanying Raising of Tax Rate caption: machine translation, not official suppl-3511-7/art-13 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-13 **第一項** 新法第七百条の三及び第七百条の四に規定する場合のほか、次の各号に規定する場合には、当該各号に掲げる引渡し等に対し、当該引渡し等を新法第七百条の三第一項の引取りと、当該各号に掲げる者を同項の引取りを行う者とみなし、当該引渡し等に係る軽油の数量（第三号の場合において、当該軽油が同条第二項の軽油であるときは、同項の軽油以外の炭化水素油の数量に相当する数量を控除した数量とし、第四号の場合には、当該免税証に記載された軽油の数量とする。）を課税標準として、当該各号に掲げる者の当該引渡し等に直接関係を有する事務所又は事業所（事務所又は事業所がない者にあつては、住所。第四項において同じ。）所在の道府県において、当該各号に掲げる者に軽油引取税を課する。この場合における軽油引取税の税率は、新法第七百条の七及び附則第三十二条の二の規定にかかわらず、一キロリットルにつき、四千五百円とする。 suppl-3511-7/art-13/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-13/par-1 In addition to the cases prescribed in Articles 700-3 and 700-4 of the New Act, in the cases prescribed in the following items, with regard to the delivery, etc. set forth in the relevant item, that delivery, etc. is deemed to be the taking delivery under Article 700-3, paragraph (1) of the New Act and the person set forth in the relevant item is deemed to be the person taking that delivery, and light oil delivery tax is imposed on the person set forth in the relevant item, with the quantity of light oil relating to that delivery, etc. (in the case of item (iii), where that light oil is light oil under paragraph (2) of that Article, the quantity obtained by deducting a quantity equivalent to the quantity of hydrocarbon oil other than the light oil under that paragraph, and in the case of item (iv), the quantity of light oil stated in the tax exemption certificate) as the tax base, by the prefecture in which is located the office or place of business of the person set forth in the relevant item that is directly related to that delivery, etc. (or, for a person with no office or place of business, the address; the same applies in paragraph (4)). In this case, the tax rate of light oil delivery tax is 4,500 yen per kiloliter, notwithstanding the provisions of Article 700-7 and Article 32-2 of the Supplementary Provisions: machine translation, not official **一** 施行日前において特約業者若しくは元売業者以外の者（以下この項において「販売業者等」という。）が特約業者若しくは元売業者から又は特約業者が他の特約業者から軽油の引取りを行い、施行日以後において特約業者又は元売業者の所有し、又は管理する貯蔵場又は取扱所（第三号において「貯蔵場等」という。）から当該軽油の引渡しを受け、又は移出をした場合における当該軽油の引渡し又は移出　当該販売業者等又は特約業者 suppl-3511-7/art-13/par-1/item-1 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-13/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-13/par-1/item-1 where, before the Effective Date, a person other than a contracted dealer or primary distributor (hereinafter in this paragraph referred to as a "seller, etc.") has taken delivery of light oil from a contracted dealer or primary distributor, or a contracted dealer has done so from another contracted dealer, and on or after the Effective Date has received delivery of that light oil from, or transferred it out of, a storage facility or handling facility owned or managed by a contracted dealer or primary distributor (referred to in item (iii) as a "storage facility, etc."): the delivery or transfer out of that light oil: that seller, etc. or contracted dealer; machine translation, not official **二** 施行日前において特約業者又は元売業者が旧法の規定によつて軽油引取税を課され、又は課されるべきであつた軽油の譲渡を受け、施行日以後において当該譲渡を受けた軽油を譲渡した場合（前号に規定する場合を除く。）における当該軽油の譲渡　当該特約業者又は元売業者 suppl-3511-7/art-13/par-1/item-2 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-13/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-13/par-1/item-2 where, before the Effective Date, a contracted dealer or primary distributor has received a transfer of light oil on which light oil delivery tax was imposed, or should have been imposed, under the provisions of the Former Act, and on or after the Effective Date has transferred the light oil so received (excluding the case prescribed in the preceding item): the transfer of that light oil: that contracted dealer or primary distributor; machine translation, not official **三** この法律の施行の際、特約業者又は元売業者以外の販売業者（以下この条において「小売業者」という。）が、販売業者等の管理する貯蔵場等において軽油を所有し、又は特約業者、元売業者若しくは小売業者以外の者から軽油の保管を委託されている場合における当該軽油の所有又は保管　当該小売業者 suppl-3511-7/art-13/par-1/item-3 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-13/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-13/par-1/item-3 where, at the time this Act comes into effect, a seller other than a contracted dealer or primary distributor (hereinafter in this Article referred to as a "retailer") owns light oil at a storage facility, etc. managed by a seller, etc., or has been entrusted with the custody of light oil by a person other than a contracted dealer, primary distributor or retailer: the ownership or custody of that light oil: that retailer; machine translation, not official **四** 施行日前において免税軽油の使用者から免税証の提出を受けて免税軽油を引き渡した小売業者が、施行日に当該免税証を所持している場合における当該所持　当該小売業者 suppl-3511-7/art-13/par-1/item-4 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-13/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-13/par-1/item-4 where a retailer that, before the Effective Date, delivered tax-exempt light oil upon being presented with a tax exemption certificate by the user of the tax-exempt light oil is in possession of that tax exemption certificate on the Effective Date: that possession: that retailer. machine translation, not official **第二項** 前項第三号及び第四号の規定は、同一の小売業者について、同項第三号の所有又は保管に係る軽油の数量が同項第四号の免税証に記載された軽油の数量と合わせて同一道府県内において一キロリットル未満である場合には、適用しない。 suppl-3511-7/art-13/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-13/par-2 The provisions of items (iii) and (iv) of the preceding paragraph do not apply where, for the same retailer, the quantity of light oil relating to the ownership or custody under item (iii) of that paragraph, together with the quantity of light oil stated in the tax exemption certificate under item (iv) of that paragraph, is less than 1 kiloliter within the same prefecture. machine translation, not official **第三項** 第一項第一号又は第二号の規定により軽油引取税を課する場合には新法第七百条の五第二号及び第三号の規定を、同項第三号の規定により軽油引取税を課する場合には同条第三号の規定を適用しない。 suppl-3511-7/art-13/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-13/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-13/par-3 Where light oil delivery tax is imposed under the provisions of paragraph (1), item (i) or (ii) of this Article, Article 700-5, items (ii) and (iii) of the New Act do not apply, and where light oil delivery tax is imposed under the provisions of item (iii) of that paragraph, item (iii) of that Article does not apply. machine translation, not official **第四項** 第一項第二号から第四号までの場合における軽油引取税の徴収は、申告納付の方法によるものとし、これらの規定によつて軽油引取税を課される特約業者、元売業者又は小売業者は、施行日（同項第二号の場合にあつては、特約業者又は元売業者が同項の譲渡をした日）から起算して一月以内に、軽油引取税の課税標準量、税額その他当該道府県の条例で定める事項を記載した申告書を、当該各号の譲渡等に直接関係を有する事務所又は事業所所在地の道府県知事に提出し、かつ、その申告した税額を当該道府県に納付しなければならない。 suppl-3511-7/art-13/par-4 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-13/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-13/par-4 The collection of light oil delivery tax in the cases of paragraph (1), items (ii) through (iv) is to be by the method of filing and payment, and a contracted dealer, primary distributor or retailer on which light oil delivery tax is imposed under those provisions must, within one month from the Effective Date (in the case of item (ii) of that paragraph, the day on which the contracted dealer or primary distributor made the transfer referred to in that item), submit to the prefectural governor of the prefecture in which the office or place of business directly related to the transfer, etc. set forth in the relevant item is located a return stating the tax base quantity of light oil delivery tax, the tax amount and other matters specified by Prefectural Ordinance of that prefecture, and pay to that prefecture the tax amount so filed. machine translation, not official **第五項** 道府県知事は、前項の規定により申告納付すべき軽油引取税の額が三万円を超える場合には、当該特約業者、元売業者又は小売業者の申請により、三月以内の期間を限つて徴収の猶予をすることができる。この場合において、必要があると認めるときは、道府県知事は、当該特約業者、元売業者又は小売業者から担保を徴することができる。 suppl-3511-7/art-13/par-5 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-13/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-13/par-5 If the amount of light oil delivery tax to be filed and paid under the preceding paragraph exceeds 30,000 yen, the prefectural governor may, upon application by the contracted dealer, primary distributor or retailer, defer collection for a period not exceeding three months. In this case, if the prefectural governor finds it necessary, the governor may take security from the contracted dealer, primary distributor or retailer. machine translation, not official **第六項** 新法第十五条第四項、第十五条の二第一項、第十五条の四及び第十六条の二第一項から第三項までの規定は前項前段の規定による徴収の猶予について、新法第十一条、第十六条第三項、第十六条の二第四項並びに第十六条の五第一項及び第二項の規定は前項後段の規定による担保について準用する。 suppl-3511-7/art-13/par-6 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-13/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-13/par-6 The provisions of Article 15, paragraph (4), Article 15-2, paragraph (1), Article 15-4 and Article 16-2, paragraphs (1) through (3) of the New Act apply mutatis mutandis to the deferral of collection under the first sentence of the preceding paragraph, and the provisions of Article 11, Article 16, paragraph (3), Article 16-2, paragraph (4), and Article 16-5, paragraphs (1) and (2) of the New Act apply mutatis mutandis to the security under the second sentence of the preceding paragraph. machine translation, not official **第七項** 道府県知事は、第五項の規定によつて徴収の猶予をした場合には、その徴収の猶予をした税額に係る延滞金額のうち当該徴収の猶予をした期間に対応する部分の金額を免除するものとする。 suppl-3511-7/art-13/par-7 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-13/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-13/par-7 A prefectural governor, where the governor has deferred collection under the provisions of paragraph (5), is to exempt the portion of the amount of delinquency charge relating to the tax amount for which collection was deferred that corresponds to the period of that deferral. machine translation, not official ### 第十四条（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-3511-7/art-14 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-14 **第一項** 新法第七百一条の三十四（第三項第二十三号を除く。次項において同じ。）及び第七百一条の四十一（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に関する部分に限る。）の規定は、昭和五十一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。 suppl-3511-7/art-14/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-14/par-1 The provisions of Article 701-34 of the New Act (excluding paragraph (3), item (xxiii); the same applies in the following paragraph) and Article 701-41 of the New Act (limited to the part relating to business office tax relating to the business prescribed in Article 701-32, paragraph (1) of the New Act) apply to the business of corporations for business years ending on or after October 1, 1976 and to the business of individuals for the year 1976 and thereafter. machine translation, not official **第二項** 新法第七百一条の三十四及び第七百一条の四十一（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に関する部分に限る。）並びに新法第七百一条の五十の規定は、昭和五十一年十月一日以後に行われる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の新築又は増築について適用する。 suppl-3511-7/art-14/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-14/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-14/par-2 The provisions of Article 701-34 and Article 701-41 of the New Act (limited to the part relating to business office tax on new construction and extension prescribed in Article 701-32, paragraph (2) of the New Act) and Article 701-50 of the New Act apply to the new construction or extension of business premises buildings prescribed in Article 701-31, paragraph (1), item (vii) of the New Act carried out on or after October 1, 1976. machine translation, not official ### 第十五条（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-3511-7/art-15 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-15 **第一項** 次項から第四項までに定めるものを除き、新法の規定中都市計画税に関する部分は、昭和五十一年度分の都市計画税から適用し、昭和五十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-3511-7/art-15/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-15/par-1 Except as provided in paragraphs (2) through (4), the provisions of the New Act relating to city planning tax apply from city planning tax for fiscal year 1976, and the provisions then in force continue to govern city planning tax up to fiscal year 1975. machine translation, not official **第二項** 附則第七条第九項の規定の適用を受ける家屋に対して課する昭和五十四年度以降の各年度分の都市計画税については、地方税法等の一部を改正する法律（昭和五十四年法律第十二号）第一条の規定による改正後の地方税法第七百二条第二項中「第三百四十九条の三第十項から第十二項まで、第十四項、第十五項、第十八項又は第十九項の規定の適用を受ける土地又は家屋」とあるのは、「地方税法等の一部を改正する法律（昭和五十一年法律第七号）附則第七条第九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十項又は第十二項の規定の適用を受ける家屋」とする。 suppl-3511-7/art-15/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-15/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-15/par-2 With regard to city planning tax for each fiscal year from fiscal year 1979 on imposed on houses to which the provisions of Article 7, paragraph (9) of the Supplementary Provisions apply, the phrase "land or houses to which the provisions of Article 349-3, paragraphs (10) through (12), (14), (15), (18) or (19) apply" in Article 702, paragraph (2) of the Local Tax Act as amended by the provisions of Article 1 of the Act Partially Amending the Local Tax Act, etc. (Act No. 12 of 1979) is deemed to be replaced with "houses to which the provisions of Article 349-3, paragraph (10) or (12) of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act, etc. (Act No. 7 of 1976), which remain in force pursuant to the provisions of Article 7, paragraph (9) of the Supplementary Provisions of that Act, apply". machine translation, not official **第三項** 新法附則第十五条第十項の規定は、昭和五十年一月二日以後において取得された同項に規定する家屋について、昭和五十一年度分の都市計画税から適用する。 suppl-3511-7/art-15/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-15/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-15/par-3 The provisions of Article 15, paragraph (10) of the Supplementary Provisions of the New Act apply, from city planning tax for fiscal year 1976, to houses prescribed in that paragraph that were acquired on or after January 2, 1975. machine translation, not official **第四項** 旧法附則第十五条第十一項の規定は、昭和五十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家屋に対して課する都市計画税については、なおその効力を有する。この場合において、同項中「二分の一」とあるのは、「十二分の七」とする。 suppl-3511-7/art-15/par-4 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-15/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-15/par-4 The provisions of Article 15, paragraph (11) of the Supplementary Provisions of the Former Act remain in force with respect to city planning tax imposed on houses prescribed in that paragraph that were acquired up to January 1, 1975. In this case, the phrase "1/2" in that paragraph is deemed to be replaced with "7/12". machine translation, not official ### 第十六条（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-3511-7/art-16 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-16 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-16 **第一項** 新法第七百三条の四第四項の規定は、昭和五十一年度分の国民健康保険税から適用し、昭和五十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-3511-7/art-16/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-16/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-16/par-1 The provisions of Article 703-4, paragraph (4) of the New Act apply from national health insurance tax for fiscal year 1976, and the provisions then in force continue to govern national health insurance tax up to fiscal year 1975. machine translation, not official ### 第十七条（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-3511-7/art-17 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-17 **第一項** 新法第七百三十四条第三項の規定は、施行日以後に終了する事業年度又は新法第三百二十一条の八第五項の期間に係る法人の都民税について適用し、同日前に終了した事業年度又は同項の期間に係る法人の都民税については、なお従前の例による。 suppl-3511-7/art-17/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-17/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-17/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 the Effective Date or for the period under Article 321-8, paragraph (5) of the New Act, and the provisions then in force continue to govern corporate Tokyo inhabitant tax for business years that ended before that date or for the period under that paragraph. machine translation, not official ### 第十八条（罰則に関する規定の適用） — Application of Provisions on Penal Provisions caption: machine translation, not official suppl-3511-7/art-18 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-18 **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-3511-7/art-18/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-18/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 ### 第十九条（政令への委任） — Delegation to Cabinet Order caption: machine translation, not official suppl-3511-7/art-19 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-19 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-19 **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-3511-7/art-19/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-19/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-19/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 ### 第二十条（検討） — Review caption: machine translation, not official suppl-3511-7/art-20 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-20 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-20 **第一項** 新法附則第十九条の二第一項に規定する市街化区域農地以外の農地に対して課する昭和五十四年度以降の各年度分の固定資産税及び都市計画税については、今後における農地の価格の状況、農業経営との関連等を考慮して更に検討を加え、その結果に基づき、必要な措置が講ぜられるべきものとする。 suppl-3511-7/art-20/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-20/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-20/par-1 With regard to fixed assets tax and city planning tax for each fiscal year from fiscal year 1979 on imposed on farmland other than farmland in an urbanization promotion area prescribed in Article 19-2, paragraph (1) of the Supplementary Provisions of the New Act, further review is to be conducted taking into consideration the future state of farmland prices, the relationship with farm management, etc., and based on the results, necessary measures are to be taken. machine translation, not official --- ## Cites - suppl-3511-7/art-2/par-1: 新法附則第四条第二項 → 地方税法 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-3251-226/art-4/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-4/par-2 - suppl-3511-7/art-2/par-2: 新法第五十二条第一項 → 地方税法 第五十二条第一項 (Article 52, paragraph (1)), art-52/par-1 — https://japanlaw.org/en/local-tax-act/art-52/par-1 · https://japanlaw.org/l/325AC0000000226/art-52/par-1 - suppl-3511-7/art-2/par-2: 第四項 → 地方税法 第五十二条第四項 (Article 52, paragraph (4)), art-52/par-4 — https://japanlaw.org/en/local-tax-act/art-52/par-4 · https://japanlaw.org/l/325AC0000000226/art-52/par-4 - suppl-3511-7/art-2/par-2: 新法第五十三条第五項 → 地方税法 第五十三条第五項 (Article 53, paragraph (5)), art-53/par-5 — https://japanlaw.org/en/local-tax-act/art-53/par-5 · https://japanlaw.org/l/325AC0000000226/art-53/par-5 - suppl-3511-7/art-2/par-3: 新法第五十三条第一項 → 地方税法 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — https://japanlaw.org/en/local-tax-act/art-53/par-1 · https://japanlaw.org/l/325AC0000000226/art-53/par-1 - suppl-3511-7/art-2/par-3: 前項 → 地方税法 附則第二条第二項 (Supplementary Provisions, Article 2, paragraph (2)), suppl-3511-7/art-2/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-2/par-2 - suppl-3511-7/art-3/par-1: 第七十二条の十八第一項 → 地方税法 第七十二条の十八第一項 (Article 72-18, paragraph (1)), art-72-18/par-1 — https://japanlaw.org/en/local-tax-act/art-72-18/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-18/par-1 - suppl-3511-7/art-3/par-1: 第二項 → 地方税法 第七十二条の十八第二項 (Article 72-18, paragraph (2)), art-72-18/par-2 — https://japanlaw.org/en/local-tax-act/art-72-18/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-18/par-2 - suppl-3511-7/art-3/par-2: 新法第七十二条の五第一項第五号 → 地方税法 第七十二条の五第一項第五号 (Article 72-5, paragraph (1), item (v)), art-72-5/par-1/item-5 — https://japanlaw.org/en/local-tax-act/art-72-5/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/art-72-5/par-1/item-5 - suppl-3511-7/art-4/par-1: 次項から第六項まで → 地方税法 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-3511-7/art-4/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-4/par-2 - suppl-3511-7/art-4/par-1: 次項から第六項まで → 地方税法 附則第四条第三項 (Supplementary Provisions, Article 4, paragraph (3)), suppl-3511-7/art-4/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-4/par-3 - suppl-3511-7/art-4/par-1: 次項から第六項まで → 地方税法 附則第四条第四項 (Supplementary Provisions, Article 4, paragraph (4)), suppl-3511-7/art-4/par-4 — https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-4/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-4/par-4 - suppl-3511-7/art-4/par-1: 次項から第六項まで → 地方税法 附則第四条第五項 (Supplementary Provisions, Article 4, paragraph (5)), suppl-3511-7/art-4/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-4/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-4/par-5 - suppl-3511-7/art-4/par-1: 次項から第六項まで → 地方税法 附則第四条第六項 (Supplementary Provisions, Article 4, paragraph (6)), suppl-3511-7/art-4/par-6 — https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-4/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-4/par-6 - suppl-3511-7/art-4/par-2: 新法第七十三条の二第二項 → 地方税法 第七十三条の二第二項 (Article 73-2, paragraph (2)), art-73-2/par-2 — https://japanlaw.org/en/local-tax-act/art-73-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-73-2/par-2 - suppl-3511-7/art-4/par-4: 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-3511-7/art-4/par-5: 新法附則第十二条 → 地方税法 附則第十二条 (Supplementary Provisions, Article 12), suppl-3251-226/art-12 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12 - suppl-3511-7/art-4/par-5: 同条第一項 → 地方税法 附則第十二条第一項 (Supplementary Provisions, Article 12, paragraph (1)), suppl-3251-226/art-12/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12/par-1 - suppl-3511-7/art-6/par-1: 新法附則第四条第二項 → 地方税法 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-3251-226/art-4/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-4/par-2 - suppl-3511-7/art-6/par-2: 新法第三百十二条第一項 → 地方税法 第三百十二条第一項 (Article 312, paragraph (1)), art-312/par-1 — https://japanlaw.org/en/local-tax-act/art-312/par-1 · https://japanlaw.org/l/325AC0000000226/art-312/par-1 - suppl-3511-7/art-6/par-2: 第二項 → 地方税法 第三百十二条第二項 (Article 312, paragraph (2)), art-312/par-2 — https://japanlaw.org/en/local-tax-act/art-312/par-2 · https://japanlaw.org/l/325AC0000000226/art-312/par-2 - suppl-3511-7/art-6/par-2: 第五項 → 地方税法 第三百十二条第五項 (Article 312, paragraph (5)), art-312/par-5 — https://japanlaw.org/en/local-tax-act/art-312/par-5 · https://japanlaw.org/l/325AC0000000226/art-312/par-5 - suppl-3511-7/art-6/par-2: 新法第三百二十一条の八第五項 → 地方税法 第三百二十一条の八第五項 (Article 321-8, paragraph (5)), art-321-8/par-5 — https://japanlaw.org/en/local-tax-act/art-321-8/par-5 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-5 - suppl-3511-7/art-6/par-3: 新法第三百二十一条の八第一項 → 地方税法 第三百二十一条の八第一項 (Article 321-8, paragraph (1)), art-321-8/par-1 — https://japanlaw.org/en/local-tax-act/art-321-8/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-1 - suppl-3511-7/art-6/par-3: 前項 → 地方税法 附則第六条第二項 (Supplementary Provisions, Article 6, paragraph (2)), suppl-3511-7/art-6/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-6/par-2 - suppl-3511-7/art-7/par-2: 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-3511-7/art-7/par-3: 新法第三百四十九条の三第五項 → 地方税法 第三百四十九条の三第四項 (Article 349-3, paragraph (4)), art-349-3/par-4 — https://japanlaw.org/en/local-tax-act/art-349-3/par-4 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-4 - suppl-3511-7/art-7/par-5: 新法第三百四十九条の三第七項 → 地方税法 第三百四十九条の三第六項 (Article 349-3, paragraph (6)), art-349-3/par-6 — https://japanlaw.org/en/local-tax-act/art-349-3/par-6 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-6 - suppl-3511-7/art-7/par-7: 新法第三百四十九条の三第十項 → 地方税法 第三百四十九条の三第九項 (Article 349-3, paragraph (9)), art-349-3/par-9 — https://japanlaw.org/en/local-tax-act/art-349-3/par-9 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-9 - suppl-3511-7/art-7/par-9: 地方税法第三百四十九条の三第十一項 → 地方税法 第三百四十九条の三第十項 (Article 349-3, paragraph (10)), art-349-3/par-10 — https://japanlaw.org/en/local-tax-act/art-349-3/par-10 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-10 - suppl-3511-7/art-7/par-9: 第十二項 → 地方税法 第三百四十九条の三第十一項 (Article 349-3, paragraph (11)), art-349-3/par-11 — https://japanlaw.org/en/local-tax-act/art-349-3/par-11 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-11 - suppl-3511-7/art-7/par-10: 新法第三百四十九条の三第二十一項 → 地方税法 第三百四十九条の三第二十項 (Article 349-3, paragraph (20)), art-349-3/par-20 — https://japanlaw.org/en/local-tax-act/art-349-3/par-20 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-20 - suppl-3511-7/art-7/par-12: 新法附則第十五条第二項 → 地方税法 附則第十五条第二項 (Supplementary Provisions, Article 15, paragraph (2)), suppl-3251-226/art-15/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-2 - suppl-3511-7/art-7/par-19: 新法附則第十五条第十二項 → 地方税法 附則第十五条第七項 (Supplementary Provisions, Article 15, paragraph (7)), suppl-3251-226/art-15/par-7 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-7 - suppl-3511-7/art-7/par-21: 地方税法の一部を改正する法律（昭和五十二年法律第六号）附則第十条第七項 → 地方税法 附則第十条第七項 (Supplementary Provisions, Article 10, paragraph (7)), suppl-3521-6/art-10/par-7 — https://japanlaw.org/en/local-tax-act/suppl-3521-6/art-10/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3521-6/art-10/par-7 - suppl-3511-7/art-8/par-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-3511-7/art-8/par-1: 第十九条第一項 → 地方税法 附則第十九条第一項 (Supplementary Provisions, Article 19, paragraph (1)), suppl-3251-226/art-19/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-19/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19/par-1 - suppl-3511-7/art-8/par-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-3511-7/art-8/par-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-3511-7/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-3511-7/art-8/par-1: 新法附則第二十二条第一項 → 地方税法 附則第二十二条第一項 (Supplementary Provisions, Article 22, paragraph (1)), suppl-3251-226/art-22/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-22/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-22/par-1 - suppl-3511-7/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-3511-7/art-8/par-1: 新法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-3511-7/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-3511-7/art-8/par-1: 地方税法等の一部を改正する法律（昭和五十一年法律第七号）附則第八条 → 地方税法 附則第八条 (Supplementary Provisions, Article 8), suppl-3511-7/art-8 — https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-8 - suppl-3511-7/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-3511-7/art-12/par-1: 新法第五百八十六条第二項第二十一号の二 → 地方税法 第五百八十六条第二項第二十一号の二 (Article 586, paragraph (2), item (xxi-2)), art-586/par-2/item-21-2 — https://japanlaw.org/en/local-tax-act/art-586/par-2/item-21-2 · https://japanlaw.org/l/325AC0000000226/art-586/par-2/item-21-2 - suppl-3511-7/art-12/par-1: 第六百五条の二 → 地方税法 第六百五条の二 (Article 605-2), art-605-2 — https://japanlaw.org/en/local-tax-act/art-605-2 · https://japanlaw.org/l/325AC0000000226/art-605-2 - suppl-3511-7/art-12/par-1: 新法附則第三十一条の二 → 地方税法 附則第三十一条の二 (Supplementary Provisions, Article 31-2), suppl-3251-226/art-31-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-31-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-2 - suppl-3511-7/art-12/par-2: 新法第五百八十六条第二項第二十一号の二 → 地方税法 第五百八十六条第二項第二十一号の二 (Article 586, paragraph (2), item (xxi-2)), art-586/par-2/item-21-2 — https://japanlaw.org/en/local-tax-act/art-586/par-2/item-21-2 · https://japanlaw.org/l/325AC0000000226/art-586/par-2/item-21-2 - suppl-3511-7/art-12/par-2: 第六百五条の二 → 地方税法 第六百五条の二 (Article 605-2), art-605-2 — https://japanlaw.org/en/local-tax-act/art-605-2 · https://japanlaw.org/l/325AC0000000226/art-605-2 - suppl-3511-7/art-13/par-1: 第三号 → 地方税法 附則第十三条第一項第三号 (Supplementary Provisions, Article 13, paragraph (1), item (iii)), suppl-3511-7/art-13/par-1/item-3 — https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-13/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-13/par-1/item-3 - suppl-3511-7/art-13/par-1: 第四号 → 地方税法 附則第十三条第一項第四号 (Supplementary Provisions, Article 13, paragraph (1), item (iv)), suppl-3511-7/art-13/par-1/item-4 — https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-13/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-13/par-1/item-4 - suppl-3511-7/art-13/par-1: 第四項 → 地方税法 附則第十三条第四項 (Supplementary Provisions, Article 13, paragraph (4)), suppl-3511-7/art-13/par-4 — https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-13/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-13/par-4 - suppl-3511-7/art-13/par-1/item-1: この項 → 地方税法 附則第十三条第一項 (Supplementary Provisions, Article 13, paragraph (1)), suppl-3511-7/art-13/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-13/par-1 - suppl-3511-7/art-13/par-1/item-1: 第三号 → 地方税法 附則第十三条第一項第三号 (Supplementary Provisions, Article 13, paragraph (1), item (iii)), suppl-3511-7/art-13/par-1/item-3 — https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-13/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-13/par-1/item-3 - suppl-3511-7/art-13/par-1/item-2: 前号 → 地方税法 附則第十三条第一項第一号 (Supplementary Provisions, Article 13, paragraph (1), item (i)), suppl-3511-7/art-13/par-1/item-1 — https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-13/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-13/par-1/item-1 - suppl-3511-7/art-13/par-1/item-3: この条 → 地方税法 附則第十三条 (Supplementary Provisions, Article 13), suppl-3511-7/art-13 — https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-13 - suppl-3511-7/art-13/par-2: 前項第三号 → 地方税法 附則第十三条第一項第三号 (Supplementary Provisions, Article 13, paragraph (1), item (iii)), suppl-3511-7/art-13/par-1/item-3 — https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-13/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-13/par-1/item-3 - suppl-3511-7/art-13/par-2: 第四号 → 地方税法 附則第十三条第一項第四号 (Supplementary Provisions, Article 13, paragraph (1), item (iv)), suppl-3511-7/art-13/par-1/item-4 — https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-13/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-13/par-1/item-4 - suppl-3511-7/art-13/par-3: 第一項第一号 → 地方税法 附則第十三条第一項第一号 (Supplementary Provisions, Article 13, paragraph (1), item (i)), suppl-3511-7/art-13/par-1/item-1 — https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-13/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-13/par-1/item-1 - suppl-3511-7/art-13/par-3: 第二号 → 地方税法 附則第十三条第一項第二号 (Supplementary Provisions, Article 13, paragraph (1), item (ii)), suppl-3511-7/art-13/par-1/item-2 — https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-13/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-13/par-1/item-2 - suppl-3511-7/art-13/par-3: 同項第三号 → 地方税法 附則第十三条第一項第三号 (Supplementary Provisions, Article 13, paragraph (1), item (iii)), suppl-3511-7/art-13/par-1/item-3 — https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-13/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-13/par-1/item-3 - suppl-3511-7/art-13/par-4: 第一項第二号から第四号まで → 地方税法 附則第十三条第一項第二号 (Supplementary Provisions, Article 13, paragraph (1), item (ii)), suppl-3511-7/art-13/par-1/item-2 — https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-13/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-13/par-1/item-2 - suppl-3511-7/art-13/par-4: 第一項第二号から第四号まで → 地方税法 附則第十三条第一項第三号 (Supplementary Provisions, Article 13, paragraph (1), item (iii)), suppl-3511-7/art-13/par-1/item-3 — https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-13/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-13/par-1/item-3 - suppl-3511-7/art-13/par-4: 第一項第二号から第四号まで → 地方税法 附則第十三条第一項第四号 (Supplementary Provisions, Article 13, paragraph (1), item (iv)), suppl-3511-7/art-13/par-1/item-4 — https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-13/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-13/par-1/item-4 - suppl-3511-7/art-13/par-4: 同項 → 地方税法 附則第十三条第一項 (Supplementary Provisions, Article 13, paragraph (1)), suppl-3511-7/art-13/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-13/par-1 - suppl-3511-7/art-13/par-5: 前項 → 地方税法 附則第十三条第四項 (Supplementary Provisions, Article 13, paragraph (4)), suppl-3511-7/art-13/par-4 — https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-13/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-13/par-4 - suppl-3511-7/art-13/par-6: 新法第十五条第四項 → 地方税法 第十五条第四項 (Article 15, paragraph (4)), art-15/par-4 — https://japanlaw.org/en/local-tax-act/art-15/par-4 · https://japanlaw.org/l/325AC0000000226/art-15/par-4 - suppl-3511-7/art-13/par-6: 第十五条の二第一項 → 地方税法 第十五条の二第一項 (Article 15-2, paragraph (1)), art-15-2/par-1 — https://japanlaw.org/en/local-tax-act/art-15-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-15-2/par-1 - suppl-3511-7/art-13/par-6: 第十五条の四 → 地方税法 第十五条の四 (Article 15-4), art-15-4 — https://japanlaw.org/en/local-tax-act/art-15-4 · https://japanlaw.org/l/325AC0000000226/art-15-4 - suppl-3511-7/art-13/par-6: 第十六条の二第一項から第三項まで → 地方税法 第十六条の二第一項 (Article 16-2, paragraph (1)), art-16-2/par-1 — https://japanlaw.org/en/local-tax-act/art-16-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-16-2/par-1 - suppl-3511-7/art-13/par-6: 第十六条の二第一項から第三項まで → 地方税法 第十六条の二第二項 (Article 16-2, paragraph (2)), art-16-2/par-2 — https://japanlaw.org/en/local-tax-act/art-16-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-16-2/par-2 - suppl-3511-7/art-13/par-6: 第十六条の二第一項から第三項まで → 地方税法 第十六条の二第三項 (Article 16-2, paragraph (3)), art-16-2/par-3 — https://japanlaw.org/en/local-tax-act/art-16-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-16-2/par-3 - suppl-3511-7/art-13/par-6: 前項 → 地方税法 附則第十三条第五項 (Supplementary Provisions, Article 13, paragraph (5)), suppl-3511-7/art-13/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-13/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-13/par-5 - suppl-3511-7/art-13/par-6: 新法第十一条 → 地方税法 第十一条 (Article 11), art-11 — https://japanlaw.org/en/local-tax-act/art-11 · https://japanlaw.org/l/325AC0000000226/art-11 - suppl-3511-7/art-13/par-6: 第十六条第三項 → 地方税法 第十六条第三項 (Article 16, paragraph (3)), art-16/par-3 — https://japanlaw.org/en/local-tax-act/art-16/par-3 · https://japanlaw.org/l/325AC0000000226/art-16/par-3 - suppl-3511-7/art-13/par-6: 第十六条の二第四項 → 地方税法 第十六条の二第四項 (Article 16-2, paragraph (4)), art-16-2/par-4 — https://japanlaw.org/en/local-tax-act/art-16-2/par-4 · https://japanlaw.org/l/325AC0000000226/art-16-2/par-4 - suppl-3511-7/art-13/par-6: 第十六条の五第一項 → 地方税法 第十六条の五第一項 (Article 16-5, paragraph (1)), art-16-5/par-1 — https://japanlaw.org/en/local-tax-act/art-16-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-16-5/par-1 - suppl-3511-7/art-13/par-6: 第二項 → 地方税法 第十六条の五第二項 (Article 16-5, paragraph (2)), art-16-5/par-2 — https://japanlaw.org/en/local-tax-act/art-16-5/par-2 · https://japanlaw.org/l/325AC0000000226/art-16-5/par-2 - suppl-3511-7/art-13/par-7: 第五項 → 地方税法 附則第十三条第五項 (Supplementary Provisions, Article 13, paragraph (5)), suppl-3511-7/art-13/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-13/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-13/par-5 - suppl-3511-7/art-14/par-1: 新法第七百一条の三十四 → 地方税法 第七百一条の三十四 (Article 701-34), art-701-34 — https://japanlaw.org/en/local-tax-act/art-701-34 · https://japanlaw.org/l/325AC0000000226/art-701-34 - suppl-3511-7/art-14/par-1: 第三項第二十三号 → 地方税法 第七百一条の三十四第三項第二十三号 (Article 701-34, paragraph (3), item (xxiii)), art-701-34/par-3/item-23 — https://japanlaw.org/en/local-tax-act/art-701-34/par-3/item-23 · https://japanlaw.org/l/325AC0000000226/art-701-34/par-3/item-23 - suppl-3511-7/art-14/par-1: 次項 → 地方税法 附則第十四条第二項 (Supplementary Provisions, Article 14, paragraph (2)), suppl-3511-7/art-14/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-14/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-14/par-2 - suppl-3511-7/art-14/par-1: 第七百一条の四十一 → 地方税法 第七百一条の四十一 (Article 701-41), art-701-41 — https://japanlaw.org/en/local-tax-act/art-701-41 · https://japanlaw.org/l/325AC0000000226/art-701-41 - suppl-3511-7/art-14/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-3511-7/art-14/par-2: 新法第七百一条の三十四 → 地方税法 第七百一条の三十四 (Article 701-34), art-701-34 — https://japanlaw.org/en/local-tax-act/art-701-34 · https://japanlaw.org/l/325AC0000000226/art-701-34 - suppl-3511-7/art-14/par-2: 第七百一条の四十一 → 地方税法 第七百一条の四十一 (Article 701-41), art-701-41 — https://japanlaw.org/en/local-tax-act/art-701-41 · https://japanlaw.org/l/325AC0000000226/art-701-41 - suppl-3511-7/art-14/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-3511-7/art-14/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-3511-7/art-15/par-1: 次項から第四項まで → 地方税法 附則第十五条第二項 (Supplementary Provisions, Article 15, paragraph (2)), suppl-3511-7/art-15/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-15/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-15/par-2 - suppl-3511-7/art-15/par-1: 次項から第四項まで → 地方税法 附則第十五条第三項 (Supplementary Provisions, Article 15, paragraph (3)), suppl-3511-7/art-15/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-15/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-15/par-3 - suppl-3511-7/art-15/par-1: 次項から第四項まで → 地方税法 附則第十五条第四項 (Supplementary Provisions, Article 15, paragraph (4)), suppl-3511-7/art-15/par-4 — https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-15/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-15/par-4 - suppl-3511-7/art-15/par-2: 附則第七条第九項 → 地方税法 附則第七条第九項 (Supplementary Provisions, Article 7, paragraph (9)), suppl-3511-7/art-7/par-9 — https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-7/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-7/par-9 - suppl-3511-7/art-15/par-2: 地方税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-3511-7/art-15/par-2: 第三百四十九条の三第十項から第十二項まで → 地方税法 第三百四十九条の三第十項 (Article 349-3, paragraph (10)), art-349-3/par-10 — https://japanlaw.org/en/local-tax-act/art-349-3/par-10 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-10 - suppl-3511-7/art-15/par-2: 第三百四十九条の三第十項から第十二項まで → 地方税法 第三百四十九条の三第十一項 (Article 349-3, paragraph (11)), art-349-3/par-11 — https://japanlaw.org/en/local-tax-act/art-349-3/par-11 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-11 - suppl-3511-7/art-15/par-2: 第三百四十九条の三第十項から第十二項まで → 地方税法 第三百四十九条の三第九項 (Article 349-3, paragraph (9)), art-349-3/par-9 — https://japanlaw.org/en/local-tax-act/art-349-3/par-9 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-9 - suppl-3511-7/art-15/par-2: 第十四項 → 地方税法 第三百四十九条の三第十三項 (Article 349-3, paragraph (13)), art-349-3/par-13 — https://japanlaw.org/en/local-tax-act/art-349-3/par-13 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-13 - suppl-3511-7/art-15/par-2: 第十五項 → 地方税法 第三百四十九条の三第十四項 (Article 349-3, paragraph (14)), art-349-3/par-14 — https://japanlaw.org/en/local-tax-act/art-349-3/par-14 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-14 - suppl-3511-7/art-15/par-2: 第十八項 → 地方税法 第三百四十九条の三第十七項 (Article 349-3, paragraph (17)), art-349-3/par-17 — https://japanlaw.org/en/local-tax-act/art-349-3/par-17 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-17 - suppl-3511-7/art-15/par-2: 第十九項 → 地方税法 第三百四十九条の三第十八項 (Article 349-3, paragraph (18)), art-349-3/par-18 — https://japanlaw.org/en/local-tax-act/art-349-3/par-18 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-18 - suppl-3511-7/art-16/par-1: 新法第七百三条の四第四項 → 地方税法 第七百三条の四第四項 (Article 703-4, paragraph (4)), art-703-4/par-4 — https://japanlaw.org/en/local-tax-act/art-703-4/par-4 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-4 - suppl-3511-7/art-17/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-3511-7/art-17/par-1: 新法第三百二十一条の八第五項 → 地方税法 第三百二十一条の八第五項 (Article 321-8, paragraph (5)), art-321-8/par-5 — https://japanlaw.org/en/local-tax-act/art-321-8/par-5 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-5 - suppl-3511-7/art-20/par-1: 新法附則第十九条の二第一項 → 地方税法 附則第十九条の二第一項 (Supplementary Provisions, Article 19-2, paragraph (1)), suppl-3251-226/art-19-2/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-19-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-2/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-3511-7/art-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-2/par-3 - 地方税法 附則第四条第一項（不動産取得税に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-4/par-1 - 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-3511-7/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-6/par-3 - 地方税法 附則第八条第一項 — https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-8/par-1 - 地方税法 附則第十三条第一項（税率の引上げに伴う軽油引取税の徴収） — https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-13/par-1 - 地方税法 附則第十三条第一項第一号（税率の引上げに伴う軽油引取税の徴収） — https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-13/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-13/par-1/item-1 - 地方税法 附則第十三条第一項第二号（税率の引上げに伴う軽油引取税の徴収） — https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-13/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-13/par-1/item-2 - 地方税法 附則第十三条第一項第三号（税率の引上げに伴う軽油引取税の徴収） — https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-13/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-13/par-1/item-3 - 地方税法 附則第十三条第二項（税率の引上げに伴う軽油引取税の徴収） — https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-13/par-2 - 地方税法 附則第十三条第三項（税率の引上げに伴う軽油引取税の徴収） — https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-13/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-13/par-3 - 地方税法 附則第十三条第四項（税率の引上げに伴う軽油引取税の徴収） — https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-13/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-13/par-4 - 地方税法 附則第十三条第五項（税率の引上げに伴う軽油引取税の徴収） — https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-13/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-13/par-5 - 地方税法 附則第十三条第六項（税率の引上げに伴う軽油引取税の徴収） — https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-13/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-13/par-6 - 地方税法 附則第十三条第七項（税率の引上げに伴う軽油引取税の徴収） — https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-13/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-13/par-7 - 地方税法 附則第十四条第一項（事業所税に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-14/par-1 - 地方税法 附則第十五条第一項（都市計画税に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-15/par-1 - 地方税法 附則第十五条第二項（都市計画税に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-15/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-15/par-2 - 地方税法 附則第十条第七項（固定資産税に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3521-6/art-10/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3521-6/art-10/par-7 - 地方税法 附則第四条第六項（不動産取得税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-4/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-4/par-6 --- ## 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 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-239, 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