# 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-3531-9. 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-3531-9` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3531-9 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3531-9 - 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 昭和五三年三月三一日法律第九号 suppl-3531-9 · https://japanlaw.org/en/local-tax-act/suppl-3531-9 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3531-9/art-1 · https://japanlaw.org/en/local-tax-act/suppl-3531-9/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-1 **第一項** この法律は、昭和五十三年四月一日から施行する。ただし、第四百八十九条第一項及び第四百九十条の二第二項の改正規定は同年六月一日から、第百十四条の三第一項の改正規定は同年十月一日から施行する。 suppl-3531-9/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3531-9/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-1/par-1 This Act comes into effect as of April 1, 1978; provided, however, that the provisions amending Article 489, paragraph (1) and Article 490-2, paragraph (2) come into effect on June 1 of the same year, and the provisions amending Article 114-3, paragraph (1) come into effect on October 1 of the same year. machine translation, not official ### 第二条（道府県民税に関する経過措置） — Transitional Measures Concerning Prefectural Inhabitant Tax caption: machine translation, not official suppl-3531-9/art-2 · https://japanlaw.org/en/local-tax-act/suppl-3531-9/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-2 **第一項** 改正後の地方税法（以下「新法」という。）第五十二条第一項及び第四項の規定は、昭和五十三年四月一日（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-3531-9/art-2/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3531-9/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-2/par-1 The provisions of Article 52, paragraphs (1) and (4) of the Local Tax Act after the amendment (hereinafter referred to as the "New Act") apply to corporate prefectural inhabitant tax for business years ending on or after April 1, 1978 (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 **第二項** 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（同法第七十二条第一項の規定が適用される場合及びこれらの規定を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-3531-9/art-2/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3531-9/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-2/par-2 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 the case where Article 72, paragraph (1) of that Act applies and the case where these provisions are 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（事業税に関する経過措置） — Transitional Measures Concerning Enterprise Tax caption: machine translation, not official suppl-3531-9/art-3 · https://japanlaw.org/en/local-tax-act/suppl-3531-9/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-3 **第一項** 新法第七十二条の十四第一項（租税特別措置法（昭和三十二年法律第二十六号）第五十五条に関する部分に限る。）の規定は、法人の施行日以後に取得する租税特別措置法第五十五条第一項に規定する特定株式等（租税特別措置法及び国税収納金整理資金に関する法律の一部を改正する法律（昭和五十三年法律第十一号。以下「昭和五十三年法律第十一号」という。）附則第十五条第二項の規定の適用を受ける昭和五十三年法律第十一号による改正前の租税特別措置法第五十五条第一項に規定する特定株式等（以下この項において「特例適用特定株式等」という。）を含む。）について適用し、法人の施行日前に取得した同条第一項に規定する特定株式等（特例適用特定株式等を除く。）については、なお従前の例による。 suppl-3531-9/art-3/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3531-9/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-3/par-1 The provisions of Article 72-14, paragraph (1) of the New Act (limited to the part relating to Article 55 of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957)) apply to specified shares, etc. prescribed in Article 55, paragraph (1) of the Act on Special Measures Concerning Taxation that a corporation acquires on or after the Effective Date (including specified shares, etc. prescribed in Article 55, paragraph (1) of the Act on Special Measures Concerning Taxation prior to amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Fund for Smooth Management of National Tax Revenue (Act No. 11 of 1978; hereinafter referred to as "Act No. 11 of 1978") to which the provisions of Article 15, paragraph (2) of the Supplementary Provisions of Act No. 11 of 1978 apply (hereinafter in this paragraph referred to as "specified shares, etc. under the special measure")), and the provisions then in force continue to govern specified shares, etc. prescribed in Article 55, paragraph (1) of the Act on Special Measures Concerning Taxation that a corporation acquired before the Effective Date (excluding specified shares, etc. under the special measure). machine translation, not official **第二項** 新法附則第九条第一項の規定は、施行日以後の合併による清算所得に対する法人の事業税について適用し、施行日前の合併による清算所得に対する法人の事業税については、なお従前の例による。 suppl-3531-9/art-3/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3531-9/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-3/par-2 The provisions of Article 9, paragraph (1) of the Supplementary Provisions of the New Act apply to corporate enterprise tax on liquidation income arising from merger on or after the Effective Date, and the provisions then in force continue to govern corporate enterprise tax on liquidation income arising from merger before the Effective Date. machine translation, not official ### 第四条（不動産取得税に関する経過措置） — Transitional Measures Concerning Real Property Acquisition Tax caption: machine translation, not official suppl-3531-9/art-4 · https://japanlaw.org/en/local-tax-act/suppl-3531-9/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-4 **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-3531-9/art-4/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3531-9/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-4/par-1 Except as provided in paragraphs (2) through (4), 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十二項に規定する同項の契約の効力が発生した日として政令で定める日（以下この項及び附則第十条第三項において「契約の効力発生日」という。）が施行日前の日である場合において、当該契約により新法第七十三条の二第十二項に規定する保留地予定地である土地を取得することとされている者が、自治省令で定めるところにより、施行日以後六月以内に道府県知事に対し同項の規定の適用を受けたい旨の申出をしたときは、当該契約の効力発生日が施行日であるものとみなして、同項の規定を適用する。 suppl-3531-9/art-4/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3531-9/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-4/par-2 In the case where the date specified by Cabinet Order as the date on which the contract referred to in Article 73-2, paragraph (12) of the New Act took effect (hereinafter in this paragraph and Article 10, paragraph (3) of the Supplementary Provisions referred to as the "contract effective date") falls before the Effective Date, if a person who is to acquire under that contract land that is a planned site for reserved land prescribed in Article 73-2, paragraph (12) of the New Act has, in accordance with an Order of the Ministry of Home Affairs, applied to the prefectural governor within six months after the Effective Date to the effect that the person wishes to be subject to the provisions of that paragraph, the provisions of that paragraph apply on the assumption that the contract effective date of that contract is the Effective Date. machine translation, not official **第三項** 新法第七十三条の二十七の六の規定は、昭和四十八年四月一日以後に行われた同条第一項に規定する土地の取得に係る不動産取得税について適用し、新法附則第十一条の三の規定は、同条に規定する土地の取得に係る不動産取得税について適用する。 suppl-3531-9/art-4/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3531-9/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-4/par-3 The provisions of Article 73-27-6 of the New Act apply to real property acquisition tax relating to the acquisition of land prescribed in paragraph (1) of that Article carried out on or after April 1, 1973, and the provisions of Article 11-3 of the Supplementary Provisions of the New Act apply to real property acquisition tax relating to the acquisition of land prescribed in that Article. machine translation, not official **第四項** 新法附則第十二条第一項から第三項までの規定は、施行日以後に租税特別措置法第七十条の四第一項本文の規定の適用を受ける新法附則第十二条第一項に規定する農地、採草放牧地及び準農地（以下この項において「農地等」という。）につき租税特別措置法第七十条の四第三項に規定する使用貸借による権利の設定がされる場合における当該農地等に係る不動産取得税について適用し、施行日前に昭和五十三年法律第十一号による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受ける農地等につき同項第一号に規定する使用貸借による権利の設定がされた場合における当該農地等に係る不動産取得税については、なお従前の例による。 suppl-3531-9/art-4/par-4 · https://japanlaw.org/en/local-tax-act/suppl-3531-9/art-4/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-4/par-4 The provisions of Article 12, paragraphs (1) through (3) of the Supplementary Provisions of the New Act apply to real property acquisition tax on farmland, pasture land and quasi-farmland prescribed in Article 12, paragraph (1) of the Supplementary Provisions of the New Act (hereinafter in this paragraph referred to as "farmland, etc.") that, on or after the Effective Date, is subject to the provisions of the main clause of Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation, in the case where a right is created by loan for use prescribed in Article 70-4, paragraph (3) of the Act on Special Measures Concerning Taxation over that farmland, etc., and the provisions then in force continue to govern real property acquisition tax on farmland, etc. that, before the Effective Date, was subject to the provisions of the main clause of Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to amendment by Act No. 11 of 1978, in the case where a right was created by loan for use prescribed in item (i) of that paragraph over that farmland, etc. machine translation, not official ### 第五条（料理飲食等消費税に関する経過措置） — Transitional Measures Concerning Consumption Tax on Meals, Drinks, etc. caption: machine translation, not official suppl-3531-9/art-5 · https://japanlaw.org/en/local-tax-act/suppl-3531-9/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-5 **第一項** 新法第百十四条の三第一項の規定は、昭和五十三年十月一日以後の旅館における宿泊及びこれに伴う飲食に対して課すべき料理飲食等消費税について適用し、同日前の旅館における宿泊及びこれに伴う飲食に対して課する料理飲食等消費税については、なお従前の例による。 suppl-3531-9/art-5/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3531-9/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-5/par-1 The provisions of Article 114-3, paragraph (1) of the New Act apply to consumption tax on meals, drinks, etc. to be imposed on lodging at an inn and eating and drinking accompanying it on or after October 1, 1978, and the provisions then in force continue to govern consumption tax on meals, drinks, etc. to be imposed on lodging at an inn and eating and drinking accompanying it before that date. machine translation, not official ### 第六条（市町村民税に関する経過措置） — Transitional Measures Concerning Municipal Inhabitant Tax caption: machine translation, not official suppl-3531-9/art-6 · https://japanlaw.org/en/local-tax-act/suppl-3531-9/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-6 **第一項** 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-3531-9/art-6/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3531-9/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-6/par-1 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 **第二項** 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（同法第七十二条第一項の規定が適用される場合及びこれらの規定を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-3531-9/art-6/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3531-9/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-6/par-2 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 the case where Article 72, paragraph (1) of that Act applies and the case where these provisions are 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経過措置） — Transitional Measures Concerning Fixed Assets Tax caption: machine translation, not official suppl-3531-9/art-7 · https://japanlaw.org/en/local-tax-act/suppl-3531-9/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/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、昭和五十三年度分の固定資産税から適用し、昭和五十二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-3531-9/art-7/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3531-9/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/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 1978, and the provisions then in force continue to govern fixed assets tax up to fiscal year 1977. machine translation, not official **第二項** 新法第三百四十九条の三第十項の規定は、昭和五十三年度において固定資産税が課されることとなる同項に規定する航空機に対して課すべき固定資産税から適用する。 suppl-3531-9/art-7/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3531-9/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-7/par-2 The provisions of Article 349-3, paragraph (10) of the New Act apply from fixed assets tax to be imposed on aircraft prescribed in that paragraph on which fixed assets tax comes to be imposed in fiscal year 1978. machine translation, not official **第三項** 改正前の地方税法（以下「旧法」という。）第三百四十九条の三第十項の規定は、昭和五十二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-3531-9/art-7/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3531-9/art-7/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-7/par-3 The provisions of Article 349-3, paragraph (10) of the Local Tax Act prior to the amendment (hereinafter referred to as the "Former Act") remain in force with respect to fixed assets tax imposed on aircraft prescribed in that paragraph on which fixed assets tax came to be imposed in fiscal year 1977. 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 **第四項** 旧法附則第十五条第二項の規定は、昭和五十二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「第十四項又は第十八項」とあるのは、「第十三項又は第十七項」とする。 suppl-3531-9/art-7/par-4 · https://japanlaw.org/en/local-tax-act/suppl-3531-9/art-7/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-7/par-4 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, 1977. In this case, the phrase "paragraph (14) or (18)" in that paragraph is deemed to be replaced with "paragraph (13) or (17)". machine translation, not official **第五項** 旧法附則第十五条第九項の規定（固定資産税に関する部分に限る。）は、昭和五十二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固定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-3531-9/art-7/par-5 · https://japanlaw.org/en/local-tax-act/suppl-3531-9/art-7/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-7/par-5 The provisions of Article 15, paragraph (9) of the Supplementary Provisions of the Former Act (limited to the portion concerning fixed assets tax) remain in force with respect to fixed assets tax imposed on the fixed assets prescribed in that paragraph that are acquired during the period up to January 1, 1977. machine translation, not official ### 第八条（電気税に関する経過措置） — Transitional Measures Concerning Electricity Tax caption: machine translation, not official suppl-3531-9/art-8 · https://japanlaw.org/en/local-tax-act/suppl-3531-9/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-8 **第一項** 新法第四百八十九条第一項の規定は、昭和五十三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-3531-9/art-8/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3531-9/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-8/par-1 The provisions of Article 489, paragraph (1) of the New Act apply to electricity tax to be imposed on electricity used on or after June 1, 1978 (in the case of electricity tax subject to special collection, that relating to charges to be collected on or after that date), and for electricity tax imposed on electricity used before that date (in the case of electricity tax subject to special collection, that relating to charges collected, or that should have been collected, before that date), the provisions then in force continue to govern. machine translation, not official ### 第九条（ガス税に関する経過措置） — Transitional Measures Concerning Gas Tax caption: machine translation, not official suppl-3531-9/art-9 · https://japanlaw.org/en/local-tax-act/suppl-3531-9/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-9 **第一項** 新法第四百九十条の二第二項の規定は、昭和五十三年六月一日以後に使用するガスに対して課すべきガス税（特別徴収に係るガス税にあつては、同日以後に収納すべき料金に係るもの）について適用し、同日前に使用したガスに対して課するガス税（特別徴収に係るガス税にあつては、同日前に収納した、又は収納すべきであつた料金に係るもの）については、なお従前の例による。 suppl-3531-9/art-9/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3531-9/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-9/par-1 The provisions of Article 490-2, paragraph (2) of the New Act apply to gas tax to be imposed on gas used on or after June 1, 1978 (in the case of gas tax subject to special collection, that relating to charges to be collected on or after that date), and for gas tax imposed on gas used before that date (in the case of gas tax subject to special collection, that relating to charges collected, or that should have been collected, before that date), the provisions then in force continue to govern. machine translation, not official ### 第十条（特別土地保有税に関する経過措置） — Transitional Measures Concerning Special Land Holding Tax caption: machine translation, not official suppl-3531-9/art-10 · https://japanlaw.org/en/local-tax-act/suppl-3531-9/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-10 **第一項** 第三項に定めるものを除き、新法の規定中土地に対して課する特別土地保有税に関する部分は、昭和五十三年度分の土地に対して課する特別土地保有税から適用し、昭和五十二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-3531-9/art-10/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3531-9/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-10/par-1 Except as provided in paragraph (3), the provisions of the New Act concerning special land holding tax imposed on land apply beginning with special land holding tax imposed on land for fiscal year 1978, and for special land holding tax imposed on land for fiscal years up to and including fiscal year 1977, the provisions then in force continue to govern. machine translation, not official **第二項** 次項に定めるものを除き、新法の規定中土地の取得に対して課する特別土地保有税に関する部分は、施行日以後の土地の取得に係る土地の取得に対して課する特別土地保有税について適用し、施行日前の土地の取得に係る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-3531-9/art-10/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3531-9/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-10/par-2 Except as provided in the following paragraph, the provisions of the New Act concerning special land holding tax imposed on acquisitions of land apply to special land holding tax imposed on acquisitions of land relating to acquisitions of land on or after the Effective Date, and for special land holding tax imposed on acquisitions of land relating to acquisitions of land before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第三項** 新法第五百八十五条第五項及び第五百九十六条第二号の規定は、同項において準用する新法第七十三条の二第十一項に規定する従前の土地の取得が施行日以後においてされる場合又は新法第五百八十五条第五項において準用する新法第七十三条の二第十二項に規定する契約の効力発生日が施行日以後の日である場合について適用し、当該従前の土地の取得が施行日前においてされた場合又は当該契約の効力発生日が施行日前の日であつた場合については、なお従前の例による。 suppl-3531-9/art-10/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3531-9/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-10/par-3 The provisions of Article 585, paragraph (5) and Article 596, item (ii) of the New Act apply in the case where the prior acquisition of land prescribed in Article 73-2, paragraph (11) of the New Act as applied mutatis mutandis in Article 585, paragraph (5) of the New Act is made on or after the Effective Date or in the case where the contract effective date prescribed in Article 73-2, paragraph (12) of the New Act as applied mutatis mutandis in Article 585, paragraph (5) of the New Act is a date on or after the Effective Date, and in the case where that prior acquisition of land was made before the Effective Date or in the case where that contract effective date was a date before the Effective Date, the provisions then in force continue to govern. machine translation, not official ### 第十一条（事業所税に関する経過措置） — Transitional Measures Concerning Business Office Tax caption: machine translation, not official suppl-3531-9/art-11 · https://japanlaw.org/en/local-tax-act/suppl-3531-9/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-11 **第一項** 新法の規定中事業に係る事業所税（新法第七百一条の三十二第一項に規定する事業に係る事業所税をいう。以下この項において同じ。）に関する部分は、施行日以後に終了する事業年度分の法人の事業及び昭和五十三年以後の年分の個人の事業について適用し、施行日前に終了した事業年度分の法人の事業及び同年前の年分の個人の事業に対して課する事業に係る事業所税については、なお従前の例による。 suppl-3531-9/art-11/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3531-9/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-11/par-1 The provisions of the New Act concerning business office tax on businesses (meaning the business office tax on businesses prescribed in Article 701-32, paragraph (1) of the New Act; the same applies hereinafter in this paragraph) apply to the businesses of corporations for business years ending on or after the Effective Date and to the businesses of individuals for the year 1978 and subsequent years, and for business office tax on businesses imposed on the businesses of corporations for business years that ended before the Effective Date and on the businesses of individuals for years before that year, the provisions then in force continue to govern. machine translation, not official **第二項** 新法の規定中新増設に係る事業所税（新法第七百一条の三十二第二項に規定する新増設に係る事業所税をいう。以下この項において同じ。）に関する部分は、施行日以後に行われる事業所用家屋（新法第七百一条の三十一第一項第七号に規定する事業所用家屋をいう。以下この項において同じ。）の新築又は増築について適用し、施行日前に行われた事業所用家屋の新築又は増築に対して課する新増設に係る事業所税については、なお従前の例による。 suppl-3531-9/art-11/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3531-9/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-11/par-2 The provisions of the New Act concerning business office tax on new construction or extension (meaning the business office tax on new construction or extension prescribed in Article 701-32, paragraph (2) of the New Act; the same applies hereinafter in this paragraph) apply to new construction or extension of a business premises building (meaning the business premises building prescribed in Article 701-31, paragraph (1), item (vii) of the New Act; the same applies hereinafter in this paragraph) carried out on or after the Effective Date, and for business office tax on new construction or extension imposed on new construction or extension of a business premises building carried out before the Effective Date, the provisions then in force continue to govern. machine translation, not official ### 第十二条（都市計画税に関する経過措置） — Transitional Measures Concerning City Planning Tax caption: machine translation, not official suppl-3531-9/art-12 · https://japanlaw.org/en/local-tax-act/suppl-3531-9/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-12 **第一項** 新法第七百二条の三の規定は、昭和五十三年度分の都市計画税から適用し、昭和五十二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-3531-9/art-12/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3531-9/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-12/par-1 The provisions of Article 702-3 of the New Act apply from city planning tax for fiscal year 1978, and for city planning tax up to fiscal year 1977, the provisions then in force continue to govern. machine translation, not official **第二項** 旧法附則第十五条第九項の規定（都市計画税に関する部分に限る。）は、昭和五十二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固定資産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。 suppl-3531-9/art-12/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3531-9/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-12/par-2 The provisions of Article 15, paragraph (9) of the Supplementary Provisions of the Former Act (limited to the portion relating to city planning tax) remain in force with respect to city planning tax imposed on the fixed assets prescribed in that paragraph that were acquired during the period up to January 1, 1977. machine translation, not official ### 第十三条（国民健康保険税に関する経過措置） — Transitional Measures Concerning National Health Insurance Tax caption: machine translation, not official suppl-3531-9/art-13 · https://japanlaw.org/en/local-tax-act/suppl-3531-9/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-13 **第一項** 新法第七百三条の四第四項の規定は、昭和五十三年度分の国民健康保険税から適用し、昭和五十二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-3531-9/art-13/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3531-9/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-13/par-1 The provisions of Article 703-4, paragraph (4) of the New Act apply from national health insurance tax for fiscal year 1978, and for national health insurance tax up to fiscal year 1977, the provisions then in force continue to govern. machine translation, not official ### 第十四条（都の特例に関する経過措置） — Transitional Measures Concerning Special Provisions for Tokyo Metropolis caption: machine translation, not official suppl-3531-9/art-14 · https://japanlaw.org/en/local-tax-act/suppl-3531-9/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-14 **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同項において準用する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、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都民税については、なお従前の例による。 suppl-3531-9/art-14/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3531-9/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-14/par-1 The provisions of Article 734, paragraph (3) of the New Act apply to corporate Tokyo inhabitant tax relating to business years ending on or after the Effective Date or to the period under Article 321-8, paragraph (5) of the New Act as applied mutatis mutandis in that paragraph, and for corporate Tokyo inhabitant tax relating to business years ending before the Effective Date or the period referred to in that paragraph, the provisions then in force continue to govern. machine translation, not official **第二項** 法人の施行日以後に終了する事業年度に係る新法第七百三十四条第三項において準用す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（同法第七十二条第一項の規定が適用される場合及びこれらの規定を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都民税として納付した、又は納付すべきであつた都民税については、なお従前の例による。 suppl-3531-9/art-14/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3531-9/art-14/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-14/par-2 Where the deadline for filing the return under Article 321-8, paragraph (1) of the New Act as applied mutatis mutandis in Article 734, paragraph (3) of the New Act, for a business year of a corporation ending on or after the Effective Date (limited to that relating to a return under Article 71, paragraph (1) of the Corporation Tax Act (including cases where Article 72, paragraph (1) of that Act applies, and cases where these provisions are applied mutatis mutandis under Article 145, paragraph (1) of that Act)), is before the Effective Date, then, notwithstanding the provisions of the preceding paragraph, the provisions then in force continue to govern the Tokyo inhabitant tax that the corporation paid, or should have paid, as Tokyo inhabitant tax relating to that return. machine translation, not official ### 第十五条（自動車税に関する経過措置） — Transitional Measures Concerning Automobile Tax caption: machine translation, not official suppl-3531-9/art-15 · https://japanlaw.org/en/local-tax-act/suppl-3531-9/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-15 **第一項** 旧法附則第十二条の二の規定は、昭和五十二年度分の自動車税については、なおその効力を有する。 suppl-3531-9/art-15/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3531-9/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-15/par-1 The provisions of Article 12-2 of the Supplementary Provisions of the Former Act remain in force with respect to automobile tax for fiscal year 1977. machine translation, not official ### 第十六条（軽自動車税に関する経過措置） — Transitional Measures Concerning Light Motor Vehicle Tax caption: machine translation, not official suppl-3531-9/art-16 · https://japanlaw.org/en/local-tax-act/suppl-3531-9/art-16 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-16 **第一項** 旧法附則第三十条の二の規定は、昭和五十二年度分の軽自動車税については、なおその効力を有する。 suppl-3531-9/art-16/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3531-9/art-16/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-16/par-1 The provisions of Article 30-2 of the Supplementary Provisions of the Former Act remain in force with respect to light motor vehicle tax for fiscal year 1977. machine translation, not official ### 第十七条（道府県民税及び市町村民税の分離課税に係る所得割に関する経過措置） — Transitional Measures Concerning the Separately Taxed Income Levy for Prefectural Inhabitant Tax and Municipal Inhabitant Tax caption: machine translation, not official suppl-3531-9/art-17 · https://japanlaw.org/en/local-tax-act/suppl-3531-9/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-17 **第一項** 旧法附則第三十五条の四の規定は、昭和五十年中に支払うべき退職手当等（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）による改正前の地方税法第二十三条第一項第六号又は第二百九十二条第一項第六号に規定する退職手当等をいう。）で同年四月一日前に支払われたものにつき徴収された旧法第五十条の二又は第三百二十八条の規定によつて課する所得割については、なおその効力を有する。 suppl-3531-9/art-17/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3531-9/art-17/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-17/par-1 The provisions of Article 35-4 of the Supplementary Provisions of the Former Act remain in force with respect to the income levy imposed under Article 50-2 or Article 328 of the Former Act that was collected on severance pay or other such compensation (meaning severance pay or other such compensation prescribed in Article 23, paragraph (1), item (vi) or Article 292, paragraph (1), item (vi) of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act (Act No. 6 of 1977)) payable during 1975 that was paid before April 1 of that year. machine translation, not official ### 第十八条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions caption: machine translation, not official suppl-3531-9/art-18 · https://japanlaw.org/en/local-tax-act/suppl-3531-9/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/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-3531-9/art-18/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3531-9/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/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-3531-9/art-19 · https://japanlaw.org/en/local-tax-act/suppl-3531-9/art-19 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-19 **第一項** 附則第二条から前条まで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-3531-9/art-19/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3531-9/art-19/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-19/par-1 Beyond what is provided for in Article 2 of the Supplementary Provisions through the preceding Article, Transitional Measures necessary for the enforcement of this Act are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-3531-9/art-2/par-1: 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-3531-9/art-2/par-1: 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-3531-9/art-2/par-1: 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-3531-9/art-2/par-2: 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-3531-9/art-2/par-2: 前項 → 地方税法 附則第二条第一項 (Supplementary Provisions, Article 2, paragraph (1)), suppl-3531-9/art-2/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3531-9/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-2/par-1 - suppl-3531-9/art-3/par-1: 新法第七十二条の十四第一項 → 地方税法 第七十二条の十四第一項 (Article 72-14, paragraph (1)), art-72-14/par-1 — https://japanlaw.org/en/local-tax-act/art-72-14/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-14/par-1 - suppl-3531-9/art-3/par-1: この項 → 地方税法 附則第三条第一項 (Supplementary Provisions, Article 3, paragraph (1)), suppl-3531-9/art-3/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3531-9/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-3/par-1 - suppl-3531-9/art-3/par-2: 新法附則第九条第一項 → 地方税法 附則第九条第一項 (Supplementary Provisions, Article 9, paragraph (1)), suppl-3251-226/art-9/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9/par-1 - suppl-3531-9/art-4/par-1: 次項から第四項まで → 地方税法 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-3531-9/art-4/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3531-9/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-4/par-2 - suppl-3531-9/art-4/par-1: 次項から第四項まで → 地方税法 附則第四条第三項 (Supplementary Provisions, Article 4, paragraph (3)), suppl-3531-9/art-4/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3531-9/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-4/par-3 - suppl-3531-9/art-4/par-1: 次項から第四項まで → 地方税法 附則第四条第四項 (Supplementary Provisions, Article 4, paragraph (4)), suppl-3531-9/art-4/par-4 — https://japanlaw.org/en/local-tax-act/suppl-3531-9/art-4/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-4/par-4 - suppl-3531-9/art-4/par-2: この項 → 地方税法 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-3531-9/art-4/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3531-9/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-4/par-2 - suppl-3531-9/art-4/par-2: 附則第十条第三項 → 地方税法 附則第十条第三項 (Supplementary Provisions, Article 10, paragraph (3)), suppl-3531-9/art-10/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3531-9/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-10/par-3 - suppl-3531-9/art-4/par-3: 新法第七十三条の二十七の六 → 地方税法 第七十三条の二十七の六 (Article 73-27-6), art-73-27-6 — https://japanlaw.org/en/local-tax-act/art-73-27-6 · https://japanlaw.org/l/325AC0000000226/art-73-27-6 - suppl-3531-9/art-4/par-3: 同条第一項 → 地方税法 第七十三条の二十七の六第一項 (Article 73-27-6, paragraph (1)), art-73-27-6/par-1 — https://japanlaw.org/en/local-tax-act/art-73-27-6/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-27-6/par-1 - suppl-3531-9/art-4/par-3: 新法附則第十一条の三 → 地方税法 附則第十一条の三 (Supplementary Provisions, Article 11-3), suppl-3251-226/art-11-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-11-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11-3 - suppl-3531-9/art-4/par-4: 新法附則第十二条第一項から第三項まで → 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-3531-9/art-4/par-4: 新法附則第十二条第一項から第三項まで → 地方税法 附則第十二条第二項 (Supplementary Provisions, Article 12, paragraph (2)), suppl-3251-226/art-12/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12/par-2 - suppl-3531-9/art-4/par-4: 新法附則第十二条第一項から第三項まで → 地方税法 附則第十二条第三項 (Supplementary Provisions, Article 12, paragraph (3)), suppl-3251-226/art-12/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12/par-3 - suppl-3531-9/art-4/par-4: この項 → 地方税法 附則第四条第四項 (Supplementary Provisions, Article 4, paragraph (4)), suppl-3531-9/art-4/par-4 — https://japanlaw.org/en/local-tax-act/suppl-3531-9/art-4/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-4/par-4 - suppl-3531-9/art-6/par-1: 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-3531-9/art-6/par-1: 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-3531-9/art-6/par-1: 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-3531-9/art-6/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-3531-9/art-6/par-2: 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-3531-9/art-6/par-2: 前項 → 地方税法 附則第六条第一項 (Supplementary Provisions, Article 6, paragraph (1)), suppl-3531-9/art-6/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3531-9/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-6/par-1 - suppl-3531-9/art-7/par-2: 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-3531-9/art-10/par-1: 第三項 → 地方税法 附則第十条第三項 (Supplementary Provisions, Article 10, paragraph (3)), suppl-3531-9/art-10/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3531-9/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-10/par-3 - suppl-3531-9/art-10/par-2: 次項 → 地方税法 附則第十条第三項 (Supplementary Provisions, Article 10, paragraph (3)), suppl-3531-9/art-10/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3531-9/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-10/par-3 - suppl-3531-9/art-10/par-3: 新法第五百八十五条第五項 → 地方税法 第五百八十五条第五項 (Article 585, paragraph (5)), art-585/par-5 — https://japanlaw.org/en/local-tax-act/art-585/par-5 · https://japanlaw.org/l/325AC0000000226/art-585/par-5 - suppl-3531-9/art-10/par-3: 第五百九十六条第二号 → 地方税法 第五百九十六条第一項第二号 (Article 596, paragraph (1), item (ii)), art-596/par-1/item-2 — https://japanlaw.org/en/local-tax-act/art-596/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-596/par-1/item-2 - suppl-3531-9/art-10/par-3: 新法第七十三条の二第十一項 → 地方税法 第七十三条の二第十二項 (Article 73-2, paragraph (12)), art-73-2/par-12 — https://japanlaw.org/en/local-tax-act/art-73-2/par-12 · https://japanlaw.org/l/325AC0000000226/art-73-2/par-12 - suppl-3531-9/art-11/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-3531-9/art-11/par-1: この項 → 地方税法 附則第十一条第一項 (Supplementary Provisions, Article 11, paragraph (1)), suppl-3531-9/art-11/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3531-9/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-11/par-1 - suppl-3531-9/art-11/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-3531-9/art-11/par-2: この項 → 地方税法 附則第十一条第二項 (Supplementary Provisions, Article 11, paragraph (2)), suppl-3531-9/art-11/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3531-9/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-11/par-2 - suppl-3531-9/art-11/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-3531-9/art-12/par-1: 新法第七百二条の三 → 地方税法 第七百二条の三 (Article 702-3), art-702-3 — https://japanlaw.org/en/local-tax-act/art-702-3 · https://japanlaw.org/l/325AC0000000226/art-702-3 - suppl-3531-9/art-13/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-3531-9/art-14/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-3531-9/art-14/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-3531-9/art-14/par-2: 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-3531-9/art-14/par-2: 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-3531-9/art-14/par-2: 前項 → 地方税法 附則第十四条第一項 (Supplementary Provisions, Article 14, paragraph (1)), suppl-3531-9/art-14/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3531-9/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-14/par-1 - suppl-3531-9/art-19/par-1: 附則第二条から前条まで → 地方税法 附則第十条 (Supplementary Provisions, Article 10), suppl-3531-9/art-10 — https://japanlaw.org/en/local-tax-act/suppl-3531-9/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-10 - suppl-3531-9/art-19/par-1: 附則第二条から前条まで → 地方税法 附則第十一条 (Supplementary Provisions, Article 11), suppl-3531-9/art-11 — https://japanlaw.org/en/local-tax-act/suppl-3531-9/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-11 - suppl-3531-9/art-19/par-1: 附則第二条から前条まで → 地方税法 附則第十二条 (Supplementary Provisions, Article 12), suppl-3531-9/art-12 — https://japanlaw.org/en/local-tax-act/suppl-3531-9/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-12 - suppl-3531-9/art-19/par-1: 附則第二条から前条まで → 地方税法 附則第十三条 (Supplementary Provisions, Article 13), suppl-3531-9/art-13 — https://japanlaw.org/en/local-tax-act/suppl-3531-9/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-13 - suppl-3531-9/art-19/par-1: 附則第二条から前条まで → 地方税法 附則第十四条 (Supplementary Provisions, Article 14), suppl-3531-9/art-14 — https://japanlaw.org/en/local-tax-act/suppl-3531-9/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-14 - suppl-3531-9/art-19/par-1: 附則第二条から前条まで → 地方税法 附則第十五条 (Supplementary Provisions, Article 15), suppl-3531-9/art-15 — https://japanlaw.org/en/local-tax-act/suppl-3531-9/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-15 - suppl-3531-9/art-19/par-1: 附則第二条から前条まで → 地方税法 附則第十六条 (Supplementary Provisions, Article 16), suppl-3531-9/art-16 — https://japanlaw.org/en/local-tax-act/suppl-3531-9/art-16 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-16 - suppl-3531-9/art-19/par-1: 附則第二条から前条まで → 地方税法 附則第十七条 (Supplementary Provisions, Article 17), suppl-3531-9/art-17 — https://japanlaw.org/en/local-tax-act/suppl-3531-9/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-17 - suppl-3531-9/art-19/par-1: 附則第二条から前条まで → 地方税法 附則第十八条 (Supplementary Provisions, Article 18), suppl-3531-9/art-18 — https://japanlaw.org/en/local-tax-act/suppl-3531-9/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-18 - suppl-3531-9/art-19/par-1: 附則第二条から前条まで → 地方税法 附則第二条 (Supplementary Provisions, Article 2), suppl-3531-9/art-2 — https://japanlaw.org/en/local-tax-act/suppl-3531-9/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-2 - suppl-3531-9/art-19/par-1: 附則第二条から前条まで → 地方税法 附則第三条 (Supplementary Provisions, Article 3), suppl-3531-9/art-3 — https://japanlaw.org/en/local-tax-act/suppl-3531-9/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-3 - suppl-3531-9/art-19/par-1: 附則第二条から前条まで → 地方税法 附則第四条 (Supplementary Provisions, Article 4), suppl-3531-9/art-4 — https://japanlaw.org/en/local-tax-act/suppl-3531-9/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-4 - suppl-3531-9/art-19/par-1: 附則第二条から前条まで → 地方税法 附則第五条 (Supplementary Provisions, Article 5), suppl-3531-9/art-5 — https://japanlaw.org/en/local-tax-act/suppl-3531-9/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-5 - suppl-3531-9/art-19/par-1: 附則第二条から前条まで → 地方税法 附則第六条 (Supplementary Provisions, Article 6), suppl-3531-9/art-6 — https://japanlaw.org/en/local-tax-act/suppl-3531-9/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-6 - suppl-3531-9/art-19/par-1: 附則第二条から前条まで → 地方税法 附則第七条 (Supplementary Provisions, Article 7), suppl-3531-9/art-7 — https://japanlaw.org/en/local-tax-act/suppl-3531-9/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-7 - suppl-3531-9/art-19/par-1: 附則第二条から前条まで → 地方税法 附則第八条 (Supplementary Provisions, Article 8), suppl-3531-9/art-8 — https://japanlaw.org/en/local-tax-act/suppl-3531-9/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-8 - suppl-3531-9/art-19/par-1: 附則第二条から前条まで → 地方税法 附則第九条 (Supplementary Provisions, Article 9), suppl-3531-9/art-9 — https://japanlaw.org/en/local-tax-act/suppl-3531-9/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-9 ## Cited by 12 provisions cite this one. No official source publishes this direction. - 地方税法 附則第二条第二項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3531-9/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-2/par-2 - 地方税法 附則第三条第一項（事業税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3531-9/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-3/par-1 - 地方税法 附則第四条第一項（不動産取得税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3531-9/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-4/par-1 - 地方税法 附則第四条第二項（不動産取得税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3531-9/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-4/par-2 - 地方税法 附則第四条第四項（不動産取得税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3531-9/art-4/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-4/par-4 - 地方税法 附則第六条第二項（市町村民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3531-9/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-6/par-2 - 地方税法 附則第十条第一項（特別土地保有税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3531-9/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-10/par-1 - 地方税法 附則第十条第二項（特別土地保有税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3531-9/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-10/par-2 - 地方税法 附則第十一条第一項（事業所税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3531-9/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-11/par-1 - 地方税法 附則第十一条第二項（事業所税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3531-9/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-11/par-2 - 地方税法 附則第十四条第二項（都の特例に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3531-9/art-14/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-14/par-2 - 地方税法 附則第十九条第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/suppl-3531-9/art-19/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-19/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), retrieved 2026-10-27 - Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-236, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-286, 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-20261027T214204-235, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-240, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-241, 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