# 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-3551-10. 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-3551-10` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3551-10 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3551-10 - 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 昭和五五年三月三一日法律第一〇号 suppl-3551-10 · https://japanlaw.org/en/local-tax-act/suppl-3551-10 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3551-10/art-1 · https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-1 **第一項** この法律は、昭和五十五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、当該各号に定める日から施行する。 suppl-3551-10/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-1/par-1 This Act comes into effect on April 1, 1980; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items: machine translation, not official **一** 第一条中地方税法第四百八十九条、第四百八十九条の二第二項及び第四百九十条の二第二項の改正規定並びに附則第八条及び第九条の規定　昭和五十五年六月一日 suppl-3551-10/art-1/par-1/item-1 · https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-1/par-1/item-1 the provisions amending Article 489, Article 489-2, paragraph (2) and Article 490-2, paragraph (2) of the Local Tax Act in Article 1, and the provisions of Articles 8 and 9 of the Supplementary Provisions: June 1, 1980; machine translation, not official **二** 第一条中地方税法第三百二十八条の三及び別表第二の改正規定並びに附則第六条第二項の規定　昭和五十六年一月一日 suppl-3551-10/art-1/par-1/item-2 · https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-1/par-1/item-2 the provisions amending Article 328-3 and Appended Table 2 of the Local Tax Act in Article 1, and the provisions of Article 6, paragraph (2) of the Supplementary Provisions: January 1, 1981; machine translation, not official **三** 第一条中地方税法附則第三十四条から第三十五条まで及び第三十六条第一項の改正規定並びに次条第二項、附則第六条第三項及び第十三条第二項の規定　昭和五十六年四月一日 suppl-3551-10/art-1/par-1/item-3 · https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-1/par-1/item-3 the provisions amending Articles 34 through 35 and Article 36, paragraph (1) of the Supplementary Provisions of the Local Tax Act in Article 1, and the provisions of paragraph (2) of the following Article, Article 6, paragraph (3) and Article 13, paragraph (2) of the Supplementary Provisions: April 1, 1981. 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-3551-10/art-2 · https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-2 **第一項** 別段の定めがあるものを除き、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は、昭和五十五年度分の個人の道府県民税から適用し、昭和五十四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-3551-10/art-2/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-2/par-1 Except as otherwise specially provided, the provisions of the Local Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "New Act") concerning individual prefectural inhabitant tax apply beginning with individual prefectural inhabitant tax for fiscal year 1980, and for individual prefectural inhabitant tax for fiscal years up to and including fiscal year 1979, the provisions then in force continue to govern. machine translation, not official **第二項** 新法附則第三十四条から第三十五条までの規定は、昭和五十六年度分の個人の道府県民税から適用し、昭和五十五年度分までの個人の道府県民税については、なお従前の例による。 suppl-3551-10/art-2/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-2/par-2 The provisions of Articles 34 through 35 of the Supplementary Provisions of the New Act apply beginning with individual prefectural inhabitant tax for fiscal year 1981, and for individual prefectural inhabitant tax for fiscal years up to and including fiscal year 1980, the provisions then in force continue to govern. 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-3551-10/art-3 · https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/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、法人の昭和五十五年四月一日（以下「施行日」という。）以後に取得する同条第一項に規定する特定株式等について適用し、法人の施行日前に取得した租税特別措置法の一部を改正する法律（昭和五十五年法律第九号）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及び法人が施行日前に締結した同条第二項に規定する特定海外工事契約に係る同項に規定する特定海外工事については、なお従前の例による。 suppl-3551-10/art-3/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-3/par-1 The provisions of Article 72-14, paragraph (1) of the New Act (limited to the portion relating to Article 55 of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957)) apply to the specified shares, etc. prescribed in Article 55, paragraph (1) of that Act that a corporation acquires on or after April 1, 1980 (hereinafter referred to as the "Effective Date"), and for the specified shares, etc. prescribed in Article 55, paragraph (1) of the Act on Special Measures Concerning Taxation prior to its amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 9 of 1980) that a corporation acquired before the Effective Date, and the specified overseas construction work prescribed in Article 55, paragraph (2) of the Act on Special Measures Concerning Taxation prior to that amendment relating to a specified overseas construction contract prescribed in that paragraph that a corporation concluded before the Effective Date, 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経過措置） — Transitional Measures Concerning Real Property Acquisition Tax caption: machine translation, not official suppl-3551-10/art-4 · https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-4 **第一項** 別段の定めがあるものを除き、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-3551-10/art-4/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-4/par-1 Except as otherwise specially provided, the provisions of the New Act concerning real property acquisition tax apply to real property acquisition tax to be imposed on acquisitions of real property on or after the Effective Date, and for real property acquisition tax imposed on acquisitions of real property before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 新法第七十三条の十四第一項の規定（購入による住宅の取得に対して課する不動産取得税に関する部分を除く。）は、昭和五十五年七月一日以後に建築された住宅の取得に対して課すべき不動産取得税について適用する。 suppl-3551-10/art-4/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-4/par-2 The provisions of Article 73-14, paragraph (1) of the New Act (excluding the portion concerning real property acquisition tax imposed on acquisition of a dwelling by purchase) apply to real property acquisition tax to be imposed on acquisition of a dwelling built on or after July 1, 1980. 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。）第七十三条の十四第一項の規定（購入による住宅の取得に対して課する不動産取得税に関する部分を除く。）は、昭和五十五年七月一日前に建築された住宅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。 suppl-3551-10/art-4/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-4/par-3 The provisions of Article 73-14, paragraph (1) of the Local Tax Act prior to its amendment by the provisions of Article 1 (hereinafter referred to as the "Former Act") (excluding the portion concerning real property acquisition tax imposed on acquisition of a dwelling by purchase) remain in force with respect to real property acquisition tax imposed on acquisition of a dwelling built before July 1, 1980. machine translation, not official **第四項** 旧法第七十三条の十四第一項及び第二項の規定は、新築された住宅でまだ人の居住の用に供されたことのないものを施行日前に購入した者が、施行日以後において、当該住宅の購入後一年以内に、その住宅と一構となるべき住宅を新築し、又はその住宅に増築した場合及び昭和五十五年七月一日前に住宅を建築した者が、同日以後において、当該住宅の建築後一年以内に、その住宅と一構となるべき住宅を新築し、又はその住宅に増築した場合における住宅の取得に対して課する不動産取得税については、第二項の規定にかかわらず、なおその効力を有する。 suppl-3551-10/art-4/par-4 · https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-4/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-4/par-4 The provisions of Article 73-14, paragraphs (1) and (2) of the Former Act remain in force, notwithstanding the provisions of paragraph (2), with respect to real property acquisition tax imposed on the acquisition of a dwelling in the case where a person who purchased, before the Effective Date, a newly built dwelling that has not yet been used for residence by any person newly builds, on or after the Effective Date and within one year after the purchase of that dwelling, a dwelling that is to form a single structure with that dwelling, or builds an extension to that dwelling, and in the case where a person who built a dwelling before July 1, 1980 newly builds, on or after that date and within one year after the construction of that dwelling, a dwelling that is to form a single structure with that dwelling, or builds an extension to that dwelling. machine translation, not official **第五項** 昭和五十五年七月一日前に住宅の建築（新築された住宅でまだ人の居住の用に供されたことのないものの購入を含む。次項において同じ。）をした場合における当該住宅の取得につき新法第七十三条の十四第一項の規定又は第三項の規定によりなお効力を有することとされる旧法第七十三条の十四第一項の規定の適用を受けようとするときは、新法第七十三条の十四第四項の規定は、適用しない。 suppl-3551-10/art-4/par-5 · https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-4/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-4/par-5 Where a person seeks to be subject to the application of the provisions of Article 73-14, paragraph (1) of the New Act or the provisions of Article 73-14, paragraph (1) of the Former Act that remain in force pursuant to the provisions of paragraph (3), with respect to the acquisition of a dwelling in the case where the dwelling was built before July 1, 1980 (including the purchase of a newly built dwelling that has not yet been used for residence by any person; the same applies in the following paragraph), the provisions of Article 73-14, paragraph (4) of the New Act do not apply. machine translation, not official **第六項** 前項に定めるもののほか、昭和五十五年七月一日前に住宅の建築をした者が、同日以後において、当該住宅の建築後一年以内に、その住宅と一構となるべき住宅を新築し、又はその住宅に増築した場合における住宅の取得につき新法第七十三条の十四第一項の規定又は第四項の規定によりなお効力を有することとされる旧法第七十三条の十四第一項の規定の適用を受けようとするときは、新法第七十三条の十四第四項後段の規定は、適用しない。 suppl-3551-10/art-4/par-6 · https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-4/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-4/par-6 In addition to what is provided for in the preceding paragraph, where a person who built a dwelling before July 1, 1980 newly builds, on or after that date and within one year after the construction of that dwelling, a dwelling that is to form a single structure with that dwelling, or builds an extension to that dwelling, and seeks to be subject to the application of the provisions of Article 73-14, paragraph (1) of the New Act or the provisions of Article 73-14, paragraph (1) of the Former Act that remain in force pursuant to the provisions of paragraph (4), with respect to the acquisition of a dwelling in that case, the provisions of the latter part of Article 73-14, paragraph (4) of the New Act do not apply. machine translation, not official **第七項** 昭和五十五年七月一日前において新築された住宅の用に供する土地の取得に係る新法第七十三条の二十四第一項第二号の規定の適用については、同項中「住宅（政令で定める住宅に限る。以下本項において「特例適用住宅」という。）」とあるのは「住宅」と、「一の部分で政令で定めるもの」とあるのは「一の部分」とし、同項第二号中「特例適用住宅」とあるのは「住宅」とする。 suppl-3551-10/art-4/par-7 · https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-4/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-4/par-7 With respect to the application of the provisions of Article 73-24, paragraph (1), item (ii) of the New Act to the acquisition of land used for a dwelling that was newly built before July 1, 1980, in that paragraph, the phrase "dwelling (limited to a dwelling specified by Cabinet Order; hereinafter referred to in this paragraph as a 'dwelling eligible for the special measure')" is deemed to be replaced with "dwelling", the phrase "one independently partitioned part used for residence, as specified by Cabinet Order" is deemed to be replaced with "one independently partitioned part used for residence", and in item (ii) of that paragraph, the phrase "dwelling eligible for the special measure" is deemed to be replaced with "dwelling". machine translation, not official **第八項** 施行日前に取得された住宅の用に供する土地の取得に係る新法第七十三条の二十四第二項第二号の規定の適用については、同項中「既存住宅」とあるのは、「政令で定める住宅」とする。 suppl-3551-10/art-4/par-8 · https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-4/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-4/par-8 With respect to the application of the provisions of Article 73-24, paragraph (2), item (ii) of the New Act to the acquisition of land used for a dwelling that was acquired before the Effective Date, in that paragraph, the phrase "existing dwelling" is deemed to be replaced with "dwelling specified by Cabinet Order". machine translation, not official **第九項** 昭和五十五年七月一日前の土地の取得につき新法第七十三条の二十四第一項の規定の適用を受けようとするときは、同条第四項の規定は、適用しない。 suppl-3551-10/art-4/par-9 · https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-4/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-4/par-9 Where a person seeks to be subject to the application of the provisions of Article 73-24, paragraph (1) of the New Act with respect to an acquisition of land before July 1, 1980, the provisions of paragraph (4) of that Article do not apply. machine translation, not official **第十項** 前項に定めるもののほか、昭和五十五年七月一日前に土地を取得した者が同日以後において当該土地を取得した日から一年以内にその土地に隣接する土地を取得した場合における土地の取得につき新法第七十三条の二十四第一項の規定の適用を受けようとするとき及び施行日前に土地を取得した者が施行日以後において当該土地を取得した日から一年以内にその土地に隣接する土地を取得した場合における土地の取得につき同条第二項の規定の適用を受けようとするときは、同条第四項後段の規定は、適用しない。 suppl-3551-10/art-4/par-10 · https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-4/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-4/par-10 In addition to what is provided for in the preceding paragraph, where a person who acquired land before July 1, 1980 acquires, on or after that date and within one year from the date of acquiring that land, land adjacent to that land, and seeks to be subject to the application of the provisions of Article 73-24, paragraph (1) of the New Act with respect to the acquisition of land in that case, and where a person who acquired land before the Effective Date acquires, on or after the Effective Date and within one year from the date of acquiring that land, land adjacent to that land, and seeks to be subject to the application of the provisions of paragraph (2) of that Article with respect to the acquisition of land in that case, the provisions of the latter part of paragraph (4) of that Article do not apply. machine translation, not official ### 第五条（狩猟者登録税に関する経過措置） — Transitional Measures Concerning Hunter Registration Tax caption: machine translation, not official suppl-3551-10/art-5 · https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-5 **第一項** 新法第二百三十七条第一項第二号の規定は、施行日以後に狩猟者の登録を受ける者に対して課すべき狩猟者登録税について適用し、施行日前に狩猟者の登録を受けた者に対する狩猟者登録税については、なお従前の例による。 suppl-3551-10/art-5/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-5/par-1 The provisions of Article 237, paragraph (1), item (ii) of the New Act apply to hunter registration tax to be imposed on a person who is to receive hunter registration on or after the Effective Date, and for hunter registration tax on a person who received hunter registration before the Effective Date, the provisions then in force continue to govern. 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-3551-10/art-6 · https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-6 **第一項** 別段の定めがあるものを除き、新法の規定中個人の市町村民税に関する部分は、昭和五十五年度分の個人の市町村民税から適用し、昭和五十四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-3551-10/art-6/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-6/par-1 Except as otherwise specially provided, the provisions of the New Act concerning individual municipal inhabitant tax apply beginning with individual municipal inhabitant tax for fiscal year 1980, and for individual municipal inhabitant tax for fiscal years up to and including fiscal year 1979, the provisions then in force continue to govern. machine translation, not official **第二項** 新法第三百二十八条の三及び別表第二の規定は、昭和五十六年一月一日以後に支払うべき退職手当等（新法第三百二十八条に規定する退職手当等をいう。以下この項において同じ。）に係る所得割について適用し、同日前に支払うべき退職手当等に係る所得割については、なお従前の例による。 suppl-3551-10/art-6/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-6/par-2 The provisions of Article 328-3 and Appended Table 2 of the New Act apply to the income levy on severance pay or other such compensation (meaning the severance pay or other such compensation prescribed in Article 328 of the New Act; the same applies hereinafter in this paragraph) to be paid on or after January 1, 1981, and for the income levy on severance pay or other such compensation to be paid before that date, the provisions then in force continue to govern. machine translation, not official **第三項** 新法附則第三十四条から第三十五条までの規定は、昭和五十六年度分の個人の市町村民税から適用し、昭和五十五年度分までの個人の市町村民税については、なお従前の例による。 suppl-3551-10/art-6/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-6/par-3 The provisions of Articles 34 through 35 of the Supplementary Provisions of the New Act apply beginning with individual municipal inhabitant tax for fiscal year 1981, and for individual municipal inhabitant tax for fiscal years up to and including fiscal year 1980, the provisions then in force continue to govern. 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-3551-10/art-7 · https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/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、昭和五十五年度分の固定資産税から適用し、昭和五十四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-3551-10/art-7/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-7/par-1 Except as otherwise specially provided, the provisions of the New Act concerning fixed assets tax apply beginning with fixed assets tax for fiscal year 1980, and for fixed assets tax for fiscal years up to and including fiscal year 1979, the provisions then in force continue to govern. machine translation, not official **第二項** 新法第三百四十九条の三第二十五項本文の規定は昭和四十七年一月二日以後において敷設された同項本文に規定する構築物について、同項ただし書の規定は昭和四十九年一月二日以後において建設された同項ただし書に規定する線路設備について、それぞれ昭和五十五年度分の固定資産税から適用する。 suppl-3551-10/art-7/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-7/par-2 The provisions of the main clause of Article 349-3, paragraph (25) of the New Act apply to the structures prescribed in the main clause of that paragraph that were installed on or after January 2, 1972, and the provisions of the proviso to that paragraph apply to the track facilities prescribed in the proviso to that paragraph that were constructed on or after January 2, 1974, in each case beginning with fixed assets tax for fiscal year 1980. machine translation, not official **第三項** 昭和五十四年一月一日までに取得された旧法附則第十五条第六項及び第十一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、なお従前の例による。 suppl-3551-10/art-7/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-7/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-7/par-3 For fixed assets tax imposed on the houses and depreciable assets prescribed in Article 15, paragraphs (6) and (11) of the Supplementary Provisions of the Former Act that were acquired by January 1, 1979, the provisions then in force continue to govern. machine translation, not official **第四項** 昭和五十四年一月一日までに取得された旧法附則第十五条第十二項に規定する保管施設に対して課する固定資産税については、なお従前の例による。 suppl-3551-10/art-7/par-4 · https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-7/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-7/par-4 For fixed assets tax imposed on the storage facilities prescribed in Article 15, paragraph (12) of the Supplementary Provisions of the Former Act that were acquired by January 1, 1979, the provisions then in force continue to govern. 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-3551-10/art-8 · https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-8 **第一項** 新法第四百八十九条第一項及び第九項の規定は、昭和五十五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-3551-10/art-8/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-8/par-1 The provisions of Article 489, paragraphs (1) and (9) of the New Act apply to electricity tax to be imposed on electricity used on or after June 1, 1980 (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-3551-10/art-9 · https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-9 **第一項** 新法第四百八十九条の二第二項及び第四百九十条の二第二項の規定は、昭和五十五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-3551-10/art-9/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-9/par-1 The provisions of Article 489-2, paragraph (2) and Article 490-2, paragraph (2) of the New Act apply to gas tax to be imposed on gas used on or after June 1, 1980 (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-3551-10/art-10 · https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-10 **第一項** 新法第五百八十六条第二項第二十九号の規定（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。）は、昭和五十五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、昭和五十四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-3551-10/art-10/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-10/par-1 The provisions of Article 586, paragraph (2), item (xxix) of the New Act (limited to the portion concerning special land holding tax imposed on land) apply beginning with special land holding tax imposed on land for fiscal year 1980, and for special land holding tax imposed on land for fiscal years up to and including fiscal year 1979, the provisions then in force continue to govern. machine translation, not official **第二項** 新法第五百八十六条第二項第二十九号の規定（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。）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-3551-10/art-10/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-10/par-2 The provisions of Article 586, paragraph (2), item (xxix) of the New Act (limited to the portion 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** 昭和五十四年三月三十一日までに行われた旧法附則第三十一条の二第一項に規定する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-3551-10/art-10/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-10/par-3 For special land holding tax imposed on acquisitions of land relating to the acquisitions of land prescribed in Article 31-2, paragraph (1) of the Supplementary Provisions of the Former Act that were made by March 31, 1979, 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-3551-10/art-11 · https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-11 **第一項** 新法第七百一条の四十二第一項の規定は、施行日以後に終了する事業年度分の法人の事業及び昭和五十五年以後の年分の個人の事業（施行日前に廃止された個人の事業を除く。）に対して課すべき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（以下次項までにおいて「事業に係る事業所税」という。）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並びに同年前の年分の個人の事業及び施行日前に廃止された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-3551-10/art-11/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-11/par-1 The provisions of Article 701-42, paragraph (1) of the New Act apply to business office tax on businesses prescribed in Article 701-32, paragraph (1) of the New Act (hereinafter in this paragraph and the following paragraph referred to as "business office tax on businesses") to be imposed on the businesses of corporations for business years ending on or after the Effective Date and on the businesses of individuals for the year 1980 and subsequent years (excluding businesses of individuals abolished before the Effective Date), and for business office tax on businesses imposed on the businesses of corporations for business years that ended before the Effective Date, the businesses of individuals for years before that year, and the businesses of individuals abolished before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 前項の規定により新法第七百一条の四十二第一項の規定を適用する場合には、施行日以後に最初に終了する事業年度分の法人の事業又は昭和五十五年分の個人の事業（施行日前に廃止された個人の事業を除く。）に対して課する事業に係る事業所税については、新法第七百一条の四十第二項第二号及び第三号中「事業所床面積」とあるのは、「事業所床面積（昭和五十五年四月一日前に廃止された事業所等にあつては、事業所床面積に五分の三を乗じて得た面積）」とする。 suppl-3551-10/art-11/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-11/par-2 Where the provisions of Article 701-42, paragraph (1) of the New Act are applied pursuant to the provisions of the preceding paragraph, with respect to business office tax on businesses imposed on the businesses of corporations for the first business year ending on or after the Effective Date or on the businesses of individuals for 1980 (excluding businesses of individuals abolished before the Effective Date), the phrase "floor area of the place of business" in Article 701-40, paragraph (2), items (ii) and (iii) of the New Act is deemed to be replaced with "floor area of the place of business (for a place of business, etc. abolished before April 1, 1980, the area obtained by multiplying the floor area of the place of business by three-fifths)". machine translation, not official **第三項** 新法第七百一条の四十二第二項の規定は、施行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（以下この項において「事業所用家屋」という。）の新築又は増築に対して課すべき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（以下この項において「新増設に係る事業所税」という。）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-3551-10/art-11/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-11/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-11/par-3 The provisions of Article 701-42, paragraph (2) of the New Act apply to business office tax on new construction or extension prescribed in Article 701-32, paragraph (2) of the New Act (hereinafter in this paragraph referred to as "business office tax on new construction or extension") to be imposed on new construction or extension of a business premises building prescribed in Article 701-31, paragraph (1), item (vii) of the New Act (hereinafter in this paragraph referred to as a "business premises building") 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-3551-10/art-12 · https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-12 **第一項** 別段の定めがあるものを除き、新法の規定中都市計画税に関する部分は、昭和五十五年度分の都市計画税から適用し、昭和五十四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-3551-10/art-12/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-12/par-1 Except as otherwise specially provided, the provisions of the New Act concerning city planning tax apply beginning with city planning tax for fiscal year 1980, and for city planning tax for fiscal years up to and including fiscal year 1979, the provisions then in force continue to govern. machine translation, not official **第二項** 昭和五十四年一月一日までに取得された旧法附則第十五条第六項及び第十一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、なお従前の例による。 suppl-3551-10/art-12/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-12/par-2 For city planning tax imposed on the houses prescribed in Article 15, paragraphs (6) and (11) of the Supplementary Provisions of the Former Act that were acquired by January 1, 1979, the provisions then in force continue to govern. machine translation, not official **第三項** 昭和五十四年一月一日までに取得された旧法附則第十五条第十二項に規定する保管施設に対して課する都市計画税については、なお従前の例による。 suppl-3551-10/art-12/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-12/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-12/par-3 For city planning tax imposed on the storage facilities prescribed in Article 15, paragraph (12) of the Supplementary Provisions of the Former Act that were acquired by January 1, 1979, the provisions then in force continue to govern. 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-3551-10/art-13 · https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-13 **第一項** 新法第七百三条の四第四項の規定は、昭和五十五年度分の国民健康保険税から適用し、昭和五十四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-3551-10/art-13/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-13/par-1 The provisions of Article 703-4, paragraph (4) of the New Act apply beginning with national health insurance tax for fiscal year 1980, and for national health insurance tax for fiscal years up to and including fiscal year 1979, the provisions then in force continue to govern. machine translation, not official **第二項** 新法附則第三十六条第一項の規定は、昭和五十六年度分の国民健康保険税から適用し、昭和五十五年度分までの国民健康保険税については、なお従前の例による。 suppl-3551-10/art-13/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-13/par-2 The provisions of Article 36, paragraph (1) of the Supplementary Provisions of the New Act apply beginning with national health insurance tax for fiscal year 1981, and for national health insurance tax for fiscal years up to and including fiscal year 1980, the provisions then in force continue to govern. machine translation, not official ### 第十四条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions caption: machine translation, not official suppl-3551-10/art-14 · https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-14 **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-3551-10/art-14/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-14/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 ### 第十七条（政令への委任） — Delegation to Cabinet Order caption: machine translation, not official suppl-3551-10/art-17 · https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-17 **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-3551-10/art-17/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-17/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-17/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-3551-10/art-1/par-1/item-1: 附則第八条 → 地方税法 附則第八条 (Supplementary Provisions, Article 8), suppl-3551-10/art-8 — https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-8 - suppl-3551-10/art-1/par-1/item-1: 第九条 → 地方税法 附則第九条 (Supplementary Provisions, Article 9), suppl-3551-10/art-9 — https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-9 - suppl-3551-10/art-1/par-1/item-2: 附則第六条第二項 → 地方税法 附則第六条第二項 (Supplementary Provisions, Article 6, paragraph (2)), suppl-3551-10/art-6/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-6/par-2 - suppl-3551-10/art-1/par-1/item-3: 次条第二項 → 地方税法 附則第二条第二項 (Supplementary Provisions, Article 2, paragraph (2)), suppl-3551-10/art-2/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-2/par-2 - suppl-3551-10/art-1/par-1/item-3: 附則第六条第三項 → 地方税法 附則第六条第三項 (Supplementary Provisions, Article 6, paragraph (3)), suppl-3551-10/art-6/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-6/par-3 - suppl-3551-10/art-1/par-1/item-3: 第十三条第二項 → 地方税法 附則第十三条第二項 (Supplementary Provisions, Article 13, paragraph (2)), suppl-3551-10/art-13/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-13/par-2 - suppl-3551-10/art-2/par-2: 新法附則第三十四条から第三十五条まで → 地方税法 附則第三十四条 (Supplementary Provisions, Article 34), suppl-3251-226/art-34 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34 - suppl-3551-10/art-2/par-2: 新法附則第三十四条から第三十五条まで → 地方税法 附則第三十四条の二 (Supplementary Provisions, Article 34-2), suppl-3251-226/art-34-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-2 - suppl-3551-10/art-2/par-2: 新法附則第三十四条から第三十五条まで → 地方税法 附則第三十四条の二の二 (Supplementary Provisions, Article 34-2-2), suppl-3251-226/art-34-2-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34-2-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-2-2 - suppl-3551-10/art-2/par-2: 新法附則第三十四条から第三十五条まで → 地方税法 附則第三十四条の三 (Supplementary Provisions, Article 34-3), suppl-3251-226/art-34-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-3 - suppl-3551-10/art-2/par-2: 新法附則第三十四条から第三十五条まで → 地方税法 附則第三十五条 (Supplementary Provisions, Article 35), suppl-3251-226/art-35 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35 - suppl-3551-10/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-3551-10/art-4/par-2: 新法第七十三条の十四第一項 → 地方税法 第七十三条の十四第一項 (Article 73-14, paragraph (1)), art-73-14/par-1 — https://japanlaw.org/en/local-tax-act/art-73-14/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-14/par-1 - suppl-3551-10/art-4/par-4: 第二項 → 地方税法 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-3551-10/art-4/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-4/par-2 - suppl-3551-10/art-4/par-5: 次項 → 地方税法 附則第四条第六項 (Supplementary Provisions, Article 4, paragraph (6)), suppl-3551-10/art-4/par-6 — https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-4/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-4/par-6 - suppl-3551-10/art-4/par-5: 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-3551-10/art-4/par-5: 第三項 → 地方税法 附則第四条第三項 (Supplementary Provisions, Article 4, paragraph (3)), suppl-3551-10/art-4/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-4/par-3 - suppl-3551-10/art-4/par-5: 新法第七十三条の十四第四項 → 地方税法 第七十三条の十四第四項 (Article 73-14, paragraph (4)), art-73-14/par-4 — https://japanlaw.org/en/local-tax-act/art-73-14/par-4 · https://japanlaw.org/l/325AC0000000226/art-73-14/par-4 - suppl-3551-10/art-4/par-6: 前項 → 地方税法 附則第四条第五項 (Supplementary Provisions, Article 4, paragraph (5)), suppl-3551-10/art-4/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-4/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-4/par-5 - suppl-3551-10/art-4/par-6: 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-3551-10/art-4/par-6: 第四項 → 地方税法 附則第四条第四項 (Supplementary Provisions, Article 4, paragraph (4)), suppl-3551-10/art-4/par-4 — https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-4/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-4/par-4 - suppl-3551-10/art-4/par-6: 新法第七十三条の十四第四項 → 地方税法 第七十三条の十四第四項 (Article 73-14, paragraph (4)), art-73-14/par-4 — https://japanlaw.org/en/local-tax-act/art-73-14/par-4 · https://japanlaw.org/l/325AC0000000226/art-73-14/par-4 - suppl-3551-10/art-4/par-7: 新法第七十三条の二十四第一項第二号 → 地方税法 第七十三条の二十四第一項第二号 (Article 73-24, paragraph (1), item (ii)), art-73-24/par-1/item-2 — https://japanlaw.org/en/local-tax-act/art-73-24/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-73-24/par-1/item-2 - suppl-3551-10/art-4/par-7: 同項 → 地方税法 第七十三条の二十四第一項 (Article 73-24, paragraph (1)), art-73-24/par-1 — https://japanlaw.org/en/local-tax-act/art-73-24/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-24/par-1 - suppl-3551-10/art-4/par-8: 新法第七十三条の二十四第二項第二号 → 地方税法 第七十三条の二十四第二項第二号 (Article 73-24, paragraph (2), item (ii)), art-73-24/par-2/item-2 — https://japanlaw.org/en/local-tax-act/art-73-24/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/art-73-24/par-2/item-2 - suppl-3551-10/art-4/par-8: 同項 → 地方税法 第七十三条の二十四第二項 (Article 73-24, paragraph (2)), art-73-24/par-2 — https://japanlaw.org/en/local-tax-act/art-73-24/par-2 · https://japanlaw.org/l/325AC0000000226/art-73-24/par-2 - suppl-3551-10/art-4/par-9: 新法第七十三条の二十四第一項 → 地方税法 第七十三条の二十四第一項 (Article 73-24, paragraph (1)), art-73-24/par-1 — https://japanlaw.org/en/local-tax-act/art-73-24/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-24/par-1 - suppl-3551-10/art-4/par-9: 同条第四項 → 地方税法 第七十三条の二十四第五項 (Article 73-24, paragraph (5)), art-73-24/par-5 — https://japanlaw.org/en/local-tax-act/art-73-24/par-5 · https://japanlaw.org/l/325AC0000000226/art-73-24/par-5 - suppl-3551-10/art-4/par-10: 前項 → 地方税法 附則第四条第九項 (Supplementary Provisions, Article 4, paragraph (9)), suppl-3551-10/art-4/par-9 — https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-4/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-4/par-9 - suppl-3551-10/art-4/par-10: 新法第七十三条の二十四第一項 → 地方税法 第七十三条の二十四第一項 (Article 73-24, paragraph (1)), art-73-24/par-1 — https://japanlaw.org/en/local-tax-act/art-73-24/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-24/par-1 - suppl-3551-10/art-4/par-10: 同条第二項 → 地方税法 第七十三条の二十四第二項 (Article 73-24, paragraph (2)), art-73-24/par-2 — https://japanlaw.org/en/local-tax-act/art-73-24/par-2 · https://japanlaw.org/l/325AC0000000226/art-73-24/par-2 - suppl-3551-10/art-4/par-10: 同条第四項 → 地方税法 第七十三条の二十四第五項 (Article 73-24, paragraph (5)), art-73-24/par-5 — https://japanlaw.org/en/local-tax-act/art-73-24/par-5 · https://japanlaw.org/l/325AC0000000226/art-73-24/par-5 - suppl-3551-10/art-6/par-2: 新法第三百二十八条の三 → 地方税法 第三百二十八条の三 (Article 328-3), art-328-3 — https://japanlaw.org/en/local-tax-act/art-328-3 · https://japanlaw.org/l/325AC0000000226/art-328-3 - suppl-3551-10/art-6/par-2: 新法第三百二十八条 → 地方税法 第三百二十八条 (Article 328), art-328 — https://japanlaw.org/en/local-tax-act/art-328 · https://japanlaw.org/l/325AC0000000226/art-328 - suppl-3551-10/art-6/par-2: この項 → 地方税法 附則第六条第二項 (Supplementary Provisions, Article 6, paragraph (2)), suppl-3551-10/art-6/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-6/par-2 - suppl-3551-10/art-6/par-3: 新法附則第三十四条から第三十五条まで → 地方税法 附則第三十四条 (Supplementary Provisions, Article 34), suppl-3251-226/art-34 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34 - suppl-3551-10/art-6/par-3: 新法附則第三十四条から第三十五条まで → 地方税法 附則第三十四条の二 (Supplementary Provisions, Article 34-2), suppl-3251-226/art-34-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-2 - suppl-3551-10/art-6/par-3: 新法附則第三十四条から第三十五条まで → 地方税法 附則第三十四条の二の二 (Supplementary Provisions, Article 34-2-2), suppl-3251-226/art-34-2-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34-2-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-2-2 - suppl-3551-10/art-6/par-3: 新法附則第三十四条から第三十五条まで → 地方税法 附則第三十四条の三 (Supplementary Provisions, Article 34-3), suppl-3251-226/art-34-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-3 - suppl-3551-10/art-6/par-3: 新法附則第三十四条から第三十五条まで → 地方税法 附則第三十五条 (Supplementary Provisions, Article 35), suppl-3251-226/art-35 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35 - suppl-3551-10/art-7/par-2: 新法第三百四十九条の三第二十五項 → 地方税法 第三百四十九条の三第二十四項 (Article 349-3, paragraph (24)), art-349-3/par-24 — https://japanlaw.org/en/local-tax-act/art-349-3/par-24 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-24 - suppl-3551-10/art-10/par-1: 新法第五百八十六条第二項第二十九号 → 地方税法 第五百八十六条第二項第二十九号 (Article 586, paragraph (2), item (xxix)), art-586/par-2/item-29 — https://japanlaw.org/en/local-tax-act/art-586/par-2/item-29 · https://japanlaw.org/l/325AC0000000226/art-586/par-2/item-29 - suppl-3551-10/art-10/par-2: 新法第五百八十六条第二項第二十九号 → 地方税法 第五百八十六条第二項第二十九号 (Article 586, paragraph (2), item (xxix)), art-586/par-2/item-29 — https://japanlaw.org/en/local-tax-act/art-586/par-2/item-29 · https://japanlaw.org/l/325AC0000000226/art-586/par-2/item-29 - suppl-3551-10/art-11/par-1: 新法第七百一条の四十二第一項 → 地方税法 第七百一条の四十二第一項 (Article 701-42, paragraph (1)), art-701-42/par-1 — https://japanlaw.org/en/local-tax-act/art-701-42/par-1 · https://japanlaw.org/l/325AC0000000226/art-701-42/par-1 - suppl-3551-10/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-3551-10/art-11/par-1: 次項 → 地方税法 附則第十一条第二項 (Supplementary Provisions, Article 11, paragraph (2)), suppl-3551-10/art-11/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-11/par-2 - suppl-3551-10/art-11/par-2: 前項 → 地方税法 附則第十一条第一項 (Supplementary Provisions, Article 11, paragraph (1)), suppl-3551-10/art-11/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-11/par-1 - suppl-3551-10/art-11/par-2: 新法第七百一条の四十二第一項 → 地方税法 第七百一条の四十二第一項 (Article 701-42, paragraph (1)), art-701-42/par-1 — https://japanlaw.org/en/local-tax-act/art-701-42/par-1 · https://japanlaw.org/l/325AC0000000226/art-701-42/par-1 - suppl-3551-10/art-11/par-2: 新法第七百一条の四十第二項第二号 → 地方税法 第七百一条の四十第二項第二号 (Article 701-40, paragraph (2), item (ii)), art-701-40/par-2/item-2 — https://japanlaw.org/en/local-tax-act/art-701-40/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/art-701-40/par-2/item-2 - suppl-3551-10/art-11/par-2: 第三号 → 地方税法 第七百一条の四十第二項第三号 (Article 701-40, paragraph (2), item (iii)), art-701-40/par-2/item-3 — https://japanlaw.org/en/local-tax-act/art-701-40/par-2/item-3 · https://japanlaw.org/l/325AC0000000226/art-701-40/par-2/item-3 - suppl-3551-10/art-11/par-3: 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-3551-10/art-11/par-3: この項 → 地方税法 附則第十一条第三項 (Supplementary Provisions, Article 11, paragraph (3)), suppl-3551-10/art-11/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-11/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-11/par-3 - suppl-3551-10/art-11/par-3: 新法第七百一条の三十二第二項 → 地方税法 第七百一条の三十二第二項 (Article 701-32, paragraph (2)), art-701-32/par-2 — https://japanlaw.org/en/local-tax-act/art-701-32/par-2 · https://japanlaw.org/l/325AC0000000226/art-701-32/par-2 - suppl-3551-10/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-3551-10/art-13/par-2: 新法附則第三十六条第一項 → 地方税法 附則第三十六条第一項 (Supplementary Provisions, Article 36, paragraph (1)), suppl-3251-226/art-36/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-36/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-36/par-1 - suppl-3551-10/art-17/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-3551-10/art-2 — https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-2 ## Cited by 12 provisions cite this one. No official source publishes this direction. - 地方税法 附則第一条第一項第一号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-1/par-1/item-1 - 地方税法 附則第一条第一項第二号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-1/par-1/item-2 - 地方税法 附則第一条第一項第三号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-1/par-1/item-3 - 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-3551-10/art-4/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-4/par-4 - 地方税法 附則第四条第五項（不動産取得税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-4/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-4/par-5 - 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-3551-10/art-4/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-4/par-6 - 地方税法 附則第四条第十項（不動産取得税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-4/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-4/par-10 - 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-3551-10/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-6/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-3551-10/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/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-3551-10/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-11/par-2 - 地方税法 附則第十一条第三項（事業所税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-11/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-11/par-3 - 地方税法 附則第十七条第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-17/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-17/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), retrieved 2026-10-27 - Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-236, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-286, 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 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, 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