# 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-3571-10. 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-3571-10` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3571-10 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3571-10 - 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 昭和五七年三月三一日法律第一〇号 suppl-3571-10 · https://japanlaw.org/en/local-tax-act/suppl-3571-10 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3571-10/art-1 · https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-1 **第一項** この法律は、昭和五十七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-3571-10/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-1/par-1 This Act comes into effect on April 1, 1982; provided, however, that the provisions listed in the following items come into effect on the dates specified in the respective items: machine translation, not official **一** 第一条中地方税法第四百九十条の二第二項の改正規定及び附則第十三条の規定　昭和五十七年六月一日 suppl-3571-10/art-1/par-1/item-1 · https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-1/par-1/item-1 the provisions amending Article 490-2, paragraph (2) of the Local Tax Act in Article 1, and the provisions of Article 13 of the Supplementary Provisions: June 1, 1982; machine translation, not official **二** 第一条中地方税法第十三条、第十四条の三、第十四条の五、第十七条の二、第十七条の四第一項、第十八条の二及び第二十条の九の四の改正規定並びに次条の規定　昭和五十七年十月一日 suppl-3571-10/art-1/par-1/item-2 · https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-1/par-1/item-2 the provisions amending Article 13, Article 14-3, Article 14-5, Article 17-2, Article 17-4, paragraph (1), Article 18-2 and Article 20-9-4 of the Local Tax Act in Article 1, and the provisions of the following Article: October 1, 1982; machine translation, not official **三** 第一条中地方税法第百十四条の四第一項、第百十四条の五第一項及び第百二十九条第三項の改正規定並びに附則第七条の規定　昭和五十八年一月一日 suppl-3571-10/art-1/par-1/item-3 · https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-1/par-1/item-3 the provisions amending Article 114-4, paragraph (1), Article 114-5, paragraph (1) and Article 129, paragraph (3) of the Local Tax Act in Article 1, and the provisions of Article 7 of the Supplementary Provisions: January 1, 1983; machine translation, not official **四** 第一条中地方税法附則第三十三条の三第二項及び第三項第二号並びに附則第三十四条第一項及び第三項第二号の改正規定、同条第四項の改正規定（「、「第三十二条第二項」とあるのは「第三百十三条第二項」と、「附則第三十四条第一項第三号ロ」とあるのは「附則第三十四条第四項において準用する同条第一項第三号ロ」と、「第三十二条第一項に規定する総所得金額」とあるのは「第三百十三条第一項に規定する総所得金額」と」を削る部分に限る。）並びに同法附則第三十四条の二から第三十五条までの改正規定並びに附則第四条第五項及び第八条第五項の規定　昭和五十八年四月一日 suppl-3571-10/art-1/par-1/item-4 · https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-1/par-1/item-4 the provisions amending Article 33-3, paragraph (2) and paragraph (3), item (ii) of the Supplementary Provisions of the Local Tax Act and Article 34, paragraph (1) and paragraph (3), item (ii) of the Supplementary Provisions of that Act in Article 1, the provisions amending Article 34, paragraph (4) of the Supplementary Provisions of that Act (limited to the part deleting ", the phrase 'Article 32, paragraph (2)' is deemed to be replaced with 'Article 313, paragraph (2)', the phrase 'Article 34, paragraph (1), item (iii), (b) of the Supplementary Provisions' is deemed to be replaced with 'Article 34, paragraph (1), item (iii), (b) of the Supplementary Provisions as applied mutatis mutandis pursuant to Article 34, paragraph (4) of the Supplementary Provisions', and the phrase 'gross income prescribed in Article 32, paragraph (1)' is deemed to be replaced with 'gross income prescribed in Article 313, paragraph (1)'"), and the provisions amending Articles 34-2 through 35 of the Supplementary Provisions of that Act, and the provisions of Article 4, paragraph (5) and Article 8, paragraph (5) of the Supplementary Provisions: April 1, 1983. machine translation, not official ### 第二条（地方団体の徴収金のうちの優先順位等に関する経過措置） — Transitional Measures Concerning Order of Priority, etc. of Local Government Levies caption: machine translation, not official suppl-3571-10/art-2 · https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-2 **第一項** 第一条の規定による改正後の地方税法（以下「新法」という。）第十四条の五の規定は、昭和五十七年十月一日以後に配当し、又は充当する地方団体の徴収金について適用し、同日前に配当し、又は充当する地方団体の徴収金については、なお従前の例による。 suppl-3571-10/art-2/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-2/par-1 The provisions of Article 14-5 of the Local Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "New Act") apply to local government levies distributed or appropriated on or after October 1, 1982, and for local government levies distributed or appropriated before that date, the provisions then in force continue to govern. machine translation, not official **第二項** 新法第十七条の二第三項の規定は、昭和五十七年十月一日以後に充当する地方団体の徴収金について適用し、同日前に充当する地方団体の徴収金については、なお従前の例による。 suppl-3571-10/art-2/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-2/par-2 The provisions of Article 17-2, paragraph (3) of the New Act apply to local government levies appropriated on or after October 1, 1982, and for local government levies appropriated before that date, the provisions then in force continue to govern. machine translation, not official **第三項** 新法第十八条の二第五項及び第二十条の九の四第二項の規定は、昭和五十七年十月一日以後に納付され、又は納入された地方団体の徴収金について適用し、同日前に納付され、又は納入された地方団体の徴収金については、なお従前の例による。 suppl-3571-10/art-2/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-2/par-3 The provisions of Article 18-2, paragraph (5) and Article 20-9-4, paragraph (2) of the New Act apply to local government levies paid or remitted on or after October 1, 1982, and for local government levies paid or remitted before that date, the provisions then in force continue to govern. machine translation, not official ### 第三条（道府県民税若しくは市町村民税の法人税割又は法人の事業税の徴収猶予に関する経過措置） — Transitional Measures Concerning Deferral of Collection of the Corporation Tax Levy of Prefectural Inhabitant Tax or Municipal Inhabitant Tax, or Corporate Enterprise Tax caption: machine translation, not official suppl-3571-10/art-3 · https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-3 **第一項** 新法第十五条の三の規定は、昭和五十七年四月一日（以下「施行日」という。）以後に終了する事業年度に係る道府県民税若しくは市町村民税の法人税割又は法人の事業税（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若しくは第三百二十一条の八第一項又は第七十二条の二十六第一項の規定による申告書（道府県民税又は市町村民税の法人税割にあつては、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において準用する場合を含む。）の規定による申告書に係る法人税額を課税標準として算定した道府県民税又は市町村民税の法人税割額が記載された申告書に限る。）で昭和五十七年六月一日前に提出期限の到来するもの（以下この項において「特定中間申告書」という。）に係る道府県民税若しくは市町村民税の法人税割又は法人の事業税を除く。）について適用し、施行日前に終了した事業年度に係る道府県民税若しくは市町村民税の法人税割又は法人の事業税及び特定中間申告書に係る道府県民税若しくは市町村民税の法人税割又は法人の事業税については、なお従前の例による。 suppl-3571-10/art-3/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-3/par-1 The provisions of Article 15-3 of the New Act apply to the corporation tax levy of prefectural inhabitant tax or municipal inhabitant tax, or corporate enterprise tax, for business years ending on or after April 1, 1982 (hereinafter referred to as the "Effective Date") (excluding the corporation tax levy of prefectural inhabitant tax or municipal inhabitant tax, or corporate enterprise tax, relating to a return under Article 53, paragraph (1), Article 321-8, paragraph (1) or Article 72-26, paragraph (1) of the New Act for a business year ending on or after the Effective Date (in the case of the corporation tax levy of prefectural inhabitant tax or municipal inhabitant tax, limited to a return stating the corporation tax levy amount of prefectural inhabitant tax or municipal inhabitant tax calculated with the corporation tax amount relating to a 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 in Article 145 of that Act) as the tax base) for which the deadline for filing arrives before June 1, 1982 (hereinafter in this paragraph referred to as a "specified interim return")), and for the corporation tax levy of prefectural inhabitant tax or municipal inhabitant tax, or corporate enterprise tax, for business years that ended before the Effective Date and the corporation tax levy of prefectural inhabitant tax or municipal inhabitant tax, or corporate enterprise tax, relating to a specified interim return, the provisions then in force continue to govern. machine translation, not official ### 第四条（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-3571-10/art-4 · https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-4 **第一項** 別段の定めがあるものを除き、新法の規定中個人の道府県民税に関する部分は、昭和五十七年度以後の年度分の個人の道府県民税について適用し、昭和五十六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-3571-10/art-4/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-4/par-1 Except as otherwise specially provided, the provisions of the New Act concerning individual prefectural inhabitant tax apply to individual prefectural inhabitant tax for fiscal year 1982 and subsequent fiscal years, and for individual prefectural inhabitant tax for fiscal years up to and including fiscal year 1981, the provisions then in force continue to govern. machine translation, not official **第二項** 新法第三十二条第九項の規定は、昭和五十六年以後の各年において生じた同項に規定する雑損失の金額について適用し、昭和五十五年以前の各年において生じた第一条の規定による改正前の地方税法（以下「旧法」という。）第三十二条第九項に規定する雑損失の金額については、なお従前の例による。 suppl-3571-10/art-4/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-4/par-2 The provisions of Article 32, paragraph (9) of the New Act apply to the casualty loss prescribed in that paragraph arising in each year from 1981 onward, and for the casualty loss prescribed in Article 32, paragraph (9) of the Local Tax Act prior to its amendment by the provisions of Article 1 (hereinafter referred to as the "Former Act") arising in each year up to and including 1980, the provisions then in force continue to govern. machine translation, not official **第三項** 昭和五十七年度分の個人の道府県民税に限り、所得割の納税義務者が租税特別措置法の一部を改正する法律（昭和五十六年法律第十三号）による改正前の租税特別措置法（以下「昭和五十六年改正前の租税特別措置法」という。）第二十五条第一項に規定する事業所得を有する場合において、新法第四十五条の二第一項の規定による申告書（その提出期限後において道府県民税の納税通知書が送達される時までに提出されたもの及びその時までに提出された新法第四十五条の三第一項の確定申告書を含む。）に旧法附則第六条第一項の適用を受ける旨の記載があるときは、その者の道府県民税の所得割については、新法附則第六条第一項及び第二項の規定にかかわらず、旧法附則第六条第一項の規定の例による。 suppl-3571-10/art-4/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-4/par-3 Solely for individual prefectural inhabitant tax for fiscal year 1982, where a person liable for the income levy has business income prescribed in Article 25, 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. 13 of 1981) (hereinafter referred to as the "Act on Special Measures Concerning Taxation Before the 1981 Amendment"), and a return under Article 45-2, paragraph (1) of the New Act (including a return submitted after its deadline for filing but by the time the tax notice of prefectural inhabitant tax is served, and a final return under Article 45-3, paragraph (1) of the New Act submitted by that time) states that Article 6, paragraph (1) of the Supplementary Provisions of the Former Act is to apply, the income levy of prefectural inhabitant tax of that person is governed by the rules of Article 6, paragraph (1) of the Supplementary Provisions of the Former Act, notwithstanding Article 6, paragraphs (1) and (2) of the Supplementary Provisions of the New Act. machine translation, not official **第四項** 新法附則第八条第二項の規定は、施行日以後に終了する事業年度分の法人の道府県民税について適用し、施行日前に終了した事業年度分の法人の道府県民税については、なお従前の例による。 suppl-3571-10/art-4/par-4 · https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-4/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-4/par-4 The provisions of Article 8, paragraph (2) of the Supplementary Provisions of the New Act apply to corporate prefectural inhabitant tax for business years ending on or after the Effective Date, and for corporate prefectural inhabitant tax for business years that ended before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第五項** 新法附則第三十三条の三第二項及び第三項第二号、第三十四条第一項及び第三項第二号並びに第三十四条の二から第三十五条までの規定は、昭和五十八年度以後の年度分の個人の道府県民税について適用し、昭和五十七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-3571-10/art-4/par-5 · https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-4/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-4/par-5 The provisions of Article 33-3, paragraph (2) and paragraph (3), item (ii), Article 34, paragraph (1) and paragraph (3), item (ii), and Articles 34-2 through 35 of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax for fiscal year 1983 and subsequent fiscal years, and for individual prefectural inhabitant tax for fiscal years up to and including fiscal year 1982, the provisions then in force continue to govern. machine translation, not official ### 第五条（事業税に関する経過措置） — Transitional Measures Concerning Enterprise Tax caption: machine translation, not official suppl-3571-10/art-5 · https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-5 **第一項** 新法第七十二条の四十八第三項及び新法附則第九条の三の規定は、施行日以後に開始する事業年度（施行日前に解散した法人の清算中の事業年度を除く。）分の法人の事業税について適用し、施行日前に開始した事業年度分及び施行日前に解散した法人の施行日以後に開始する清算中の事業年度分の法人の事業税については、なお従前の例による。 suppl-3571-10/art-5/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-5/par-1 The provisions of Article 72-48, paragraph (3) of the New Act and Article 9-3 of the Supplementary Provisions of the New Act apply to corporate enterprise tax for business years commencing on or after the Effective Date (excluding business years in liquidation of corporations dissolved before the Effective Date), and for corporate enterprise tax for business years commencing before the Effective Date and for business years in liquidation commencing on or after the Effective Date of corporations dissolved before the Effective Date, the provisions then in force continue to govern. machine translation, not official ### 第六条（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-3571-10/art-6 · https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/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-3571-10/art-6/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-6/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四項及び第七十三条の二十四第四項の規定は、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及び施行日前の不動産の取得で当該取得につき施行日以後に旧法第七十三条の十四第四項又は第七十三条の二十四第四項の規定による申告に係る期間の末日が到来するものに対して課する不動産取得税について適用し、施行日前に当該申告に係る期間の末日が到来したもの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-3571-10/art-6/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-6/par-2 The provisions of Article 73-14, paragraph (4) and Article 73-24, paragraph (4) of the New Act apply to real property acquisition tax to be imposed on acquisitions of real property on or after the Effective Date and to real property acquisition tax imposed on acquisitions of real property before the Effective Date for which the last day of the period relating to the return under Article 73-14, paragraph (4) or Article 73-24, paragraph (4) of the Former Act arrives on or after the Effective Date, and for real property acquisition tax imposed on acquisitions for which the last day of the period relating to that return arrived before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第三項** 旧法附則第十一条の五の規定は、この法律の施行の際、同条の規定により読み替えて適用される旧法第七十三条の二十七の六第二項の規定により徴収猶予を受けている不動産取得税額に係る不動産取得税については、なおその効力を有する。この場合において、旧法附則第十一条の五中「九年」とあるのは「十二年」と、「附則第十一条の五」とあるのは「地方税法及び国有資産等所在市町村交付金及び納付金に関する法律の一部を改正する法律（昭和五十七年法律第十号）附則第六条第四項の規定によりなお効力を有することとされる同法による改正前の地方税法附則第十一条の五」とする。 suppl-3571-10/art-6/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-6/par-3 At the time of the enforcement of this Act, the provisions of Article 11-5 of the Supplementary Provisions of the Former Act remain in force with respect to real property acquisition tax relating to the real property acquisition tax amount for which deferral of collection is being received pursuant to Article 73-27-6, paragraph (2) of the Former Act as applied with terms replaced pursuant to the provisions of Article 11-5 of the Supplementary Provisions of the Former Act. In this case, the phrase "nine years" in Article 11-5 of the Supplementary Provisions of the Former Act is deemed to be replaced with "12 years", and the phrase "Article 11-5 of the Supplementary Provisions" is deemed to be replaced with "Article 11-5 of the Supplementary Provisions of the Local Tax Act prior to its amendment by the Act Partially Amending the Local Tax Act and the Act on Grants Distributed to Municipalities Where National Assets, etc. are Located (Act No. 10 of 1982) that remains in force pursuant to the provisions of Article 6, paragraph (4) of the Supplementary Provisions of that Act". machine translation, not official ### 第七条（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-3571-10/art-7 · https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-7 **第一項** 新法第百十四条の四第一項、第百十四条の五第一項及び第百二十九条第三項の規定は、昭和五十八年一月一日以後における飲食及び宿泊並びにその他の利用行為（新法第百十三条第一項に規定するその他の利用行為をいう。）に対して課すべき料理飲食等消費税について適用し、同日前におけるこれらの行為に対して課する料理飲食等消費税については、なお従前の例による。 suppl-3571-10/art-7/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-7/par-1 The provisions of Article 114-4, paragraph (1), Article 114-5, paragraph (1) and Article 129, paragraph (3) of the New Act apply to consumption tax on meals, drinks, etc. to be imposed on eating and drinking, lodging and other acts of use (meaning the other acts of use prescribed in Article 113, paragraph (1) of the New Act) on or after January 1, 1983, and for consumption tax on meals, drinks, etc. imposed on those acts before that date, the provisions then in force continue to govern. machine translation, not official ### 第八条（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-3571-10/art-8 · https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-8 **第一項** 別段の定めがあるものを除き、新法の規定中個人の市町村民税に関する部分は、昭和五十七年度以後の年度分の個人の市町村民税について適用し、昭和五十六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-3571-10/art-8/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-8/par-1 Except as otherwise specially provided, the provisions of the New Act concerning individual municipal inhabitant tax apply to individual municipal inhabitant tax for fiscal year 1982 and subsequent fiscal years, and for individual municipal inhabitant tax for fiscal years up to and including fiscal year 1981, the provisions then in force continue to govern. machine translation, not official **第二項** 新法第三百十三条第九項の規定は、昭和五十六年以後の各年において生じた同項に規定する雑損失の金額について適用し、昭和五十五年以前の各年において生じた旧法第三百十三条第九項に規定する雑損失の金額については、なお従前の例による。 suppl-3571-10/art-8/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-8/par-2 The provisions of Article 313, paragraph (9) of the New Act apply to the casualty loss prescribed in that paragraph arising in each year from 1981 onward, and for the casualty loss prescribed in Article 313, paragraph (9) of the Former Act arising in each year up to and including 1980, the provisions then in force continue to govern. machine translation, not official **第三項** 昭和五十七年度分の個人の市町村民税に限り、所得割の納税義務者が昭和五十六年改正前の租税特別措置法第二十五条第一項に規定する事業所得を有する場合において、新法第三百十七条の二第一項の規定による申告書（その提出期限後において市町村民税の納税通知書が送達される時までに提出されたもの及びその時までに提出された新法第三百十七条の三第一項の確定申告書を含む。）に旧法附則第六条第二項の適用を受ける旨の記載があるときは、その者の市町村民税の所得割については、新法附則第六条第五項及び第六項の規定にかかわらず、旧法附則第六条第二項の規定の例による。 suppl-3571-10/art-8/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-8/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-8/par-3 Solely for individual municipal inhabitant tax for fiscal year 1982, where a person liable for the income levy has business income prescribed in Article 25, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 1981 Amendment, and a return under Article 317-2, paragraph (1) of the New Act (including a return submitted after its deadline for filing but by the time the tax notice of municipal inhabitant tax is served, and a final return under Article 317-3, paragraph (1) of the New Act submitted by that time) states that Article 6, paragraph (2) of the Supplementary Provisions of the Former Act is to apply, the income levy of municipal inhabitant tax of that person is governed by the rules of Article 6, paragraph (2) of the Supplementary Provisions of the Former Act, notwithstanding Article 6, paragraphs (5) and (6) of the Supplementary Provisions of the New Act. machine translation, not official **第四項** 新法附則第八条第二項の規定は、施行日以後に終了する事業年度分の法人の市町村民税について適用し、施行日前に終了した事業年度分の法人の市町村民税については、なお従前の例による。 suppl-3571-10/art-8/par-4 · https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-8/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-8/par-4 The provisions of Article 8, paragraph (2) of the Supplementary Provisions of the New Act apply to corporate municipal inhabitant tax for business years ending on or after the Effective Date, and for corporate municipal inhabitant tax for business years that ended before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第五項** 新法附則第三十三条の三第四項において準用する同条第二項及び第三項第二号、新法附則第三十四条第四項において準用する同条第一項及び第三項第二号並びに新法附則第三十四条の二から第三十五条までの規定は、昭和五十八年度以後の年度分の個人の市町村民税について適用し、昭和五十七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-3571-10/art-8/par-5 · https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-8/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-8/par-5 The provisions of Article 33-3, paragraph (2) and paragraph (3), item (ii) of the Supplementary Provisions of the New Act as applied mutatis mutandis in paragraph (4) of that Article, Article 34, paragraph (1) and paragraph (3), item (ii) of the Supplementary Provisions of the New Act as applied mutatis mutandis in paragraph (4) of that Article, and Articles 34-2 through 35 of the Supplementary Provisions of the New Act apply to individual municipal inhabitant tax for fiscal year 1983 and subsequent fiscal years, and for individual municipal inhabitant tax for fiscal years up to and including fiscal year 1982, the provisions then in force continue to govern. machine translation, not official ### 第九条（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-3571-10/art-9 · https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-9 **第一項** 別段の定めがあるものを除き、新法の規定中固定資産税に関する部分は、昭和五十七年度以後の年度分の固定資産税について適用し、昭和五十六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-3571-10/art-9/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-9/par-1 Except as otherwise specially provided, the provisions of the New Act concerning fixed assets tax apply to fixed assets tax for fiscal year 1982 and subsequent fiscal years, and for fixed assets tax for fiscal years up to and including fiscal year 1981, 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十六項の規定は、昭和五十六年一月二日以後において設けられた同項に規定する構築物に対して課する昭和五十七年度以後の年度分の固定資産税について適用する。 suppl-3571-10/art-9/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-9/par-2 The provisions of Article 349-3, paragraph (16) of the New Act apply to fixed assets tax for fiscal year 1982 and subsequent fiscal years imposed on the structures prescribed in that paragraph that were installed on or after January 2, 1981. machine translation, not official **第三項** 旧法第三百四十九条の三第十六項の規定は、昭和五十六年一月一日までの間において設けられた同項に規定する構築物に対して課する固定資産税については、なおその効力を有する。 suppl-3571-10/art-9/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-9/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-9/par-3 The provisions of Article 349-3, paragraph (16) of the Former Act remain in force with respect to fixed assets tax imposed on the structures prescribed in that paragraph that were installed during the period up to January 1, 1981. machine translation, not official **第四項** 新法第三百四十九条の三第二十二項の規定は、昭和五十六年一月二日以後に取得された同項に規定する家屋及び償却資産に対して課する昭和五十七年度以後の年度分の固定資産税について適用する。 suppl-3571-10/art-9/par-4 · https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-9/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-9/par-4 The provisions of Article 349-3, paragraph (22) of the New Act apply to fixed assets tax for fiscal year 1982 and subsequent fiscal years imposed on the houses and depreciable assets prescribed in that paragraph that were acquired on or after January 2, 1981. machine translation, not official **第五項** 旧法第三百四十九条の三第二十二項の規定は、昭和五十六年一月一日までの間に取得された同項に規定する家屋及び償却資産に対して課する固定資産税については、なおその効力を有する。 suppl-3571-10/art-9/par-5 · https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-9/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-9/par-5 The provisions of Article 349-3, paragraph (22) of the Former Act remain in force with respect to fixed assets tax imposed on the houses and depreciable assets prescribed in that paragraph that were acquired during the period up to January 1, 1981. machine translation, not official **第六項** 昭和四十八年一月二日から昭和五十六年三月三十一日までの間に新設された旧法附則第十五条第四項に規定する原油備蓄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-3571-10/art-9/par-6 · https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-9/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-9/par-6 For fixed assets tax imposed on the crude oil storage facilities prescribed in Article 15, paragraph (4) of the Supplementary Provisions of the Former Act that were newly established during the period from January 2, 1973 through March 31, 1981, the provisions then in force continue to govern. machine translation, not official **第七項** 昭和五十四年一月二日から昭和五十六年一月一日までの間に取得された旧法附則第十五条第六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-3571-10/art-9/par-7 · https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-9/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-9/par-7 For fixed assets tax imposed on the houses and depreciable assets prescribed in Article 15, paragraph (6) of the Supplementary Provisions of the Former Act that were acquired during the period from January 2, 1979 through January 1, 1981, the provisions then in force continue to govern. machine translation, not official **第八項** 昭和五十五年一月二日から昭和五十六年九月三十日までの間に取得された旧法附則第十五条第十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-3571-10/art-9/par-8 · https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-9/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-9/par-8 For fixed assets tax imposed on the houses and depreciable assets prescribed in Article 15, paragraph (10) of the Supplementary Provisions of the Former Act that were acquired during the period from January 2, 1980 through September 30, 1981, the provisions then in force continue to govern. machine translation, not official **第九項** 昭和五十四年一月二日から昭和五十六年一月一日までの間に取得された旧法附則第十五条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-3571-10/art-9/par-9 · https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-9/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-9/par-9 For fixed assets tax imposed on the houses and depreciable assets prescribed in Article 15, paragraph (11) of the Supplementary Provisions of the Former Act that were acquired during the period from January 2, 1979 through January 1, 1981, the provisions then in force continue to govern. machine translation, not official **第十項** 昭和五十一年七月十四日から昭和五十六年十二月三十一日までの間に取得された旧法附則第十五条第十二項に規定する消火用屋外給水施設等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-3571-10/art-9/par-10 · https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-9/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-9/par-10 For fixed assets tax imposed on the outdoor water supply facilities for fire fighting, etc. prescribed in Article 15, paragraph (12) of the Supplementary Provisions of the Former Act that were acquired during the period from July 14, 1976 through December 31, 1981, the provisions then in force continue to govern. machine translation, not official **第十一項** 昭和五十年一月二日から昭和五十六年一月一日までの間に建設され、又は設置された旧法附則第十五条第十四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-3571-10/art-9/par-11 · https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-9/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-9/par-11 For fixed assets tax imposed on the houses and depreciable assets prescribed in Article 15, paragraph (14) of the Supplementary Provisions of the Former Act that were constructed or installed during the period from January 2, 1975 through January 1, 1981, the provisions then in force continue to govern. machine translation, not official **第十二項** 昭和五十四年四月一日から昭和五十六年三月三十一日までの間に新たに取得された旧法附則第十五条第十七項に規定する救急医療用機器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-3571-10/art-9/par-12 · https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-9/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-9/par-12 For fixed assets tax imposed on the emergency medical equipment prescribed in Article 15, paragraph (17) of the Supplementary Provisions of the Former Act that were newly acquired during the period from April 1, 1979 through March 31, 1981, the provisions then in force continue to govern. machine translation, not official ### 第十条 suppl-3571-10/art-10 · https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-10 **第一項** 昭和五十七年度分の固定資産税に限り、新法附則第十八条第一項、第十九条第一項、第十九条の三又は第十九条の四第一項の規定の適用を受ける土地に対して課する固定資産税については、市町村長は、新法附則第二十八条第一項の規定により土地課税台帳等に登録された同項各号に定める額及び同項の比準課税標準額、同条第二項の規定により土地課税台帳等に登録された同項各号に定める額並びに同条第三項の規定により土地課税台帳等に登録された新法附則第十九条の三の規定の適用を受ける市街化区域農地（新法附則第十九条の二第一項に規定する市街化区域農地をいう。以下同じ。）に係る課税標準となるべき額については、これらの額を当該土地の所有者に通知することにより新法第四百十五条の規定による固定資産課税台帳の縦覧に代えることができる。この場合において、当該土地の新法附則第二十八条第一項の比準課税標準額に係る新法附則第二十二条第一項の規定により読み替えて適用される新法第四百十七条第一項及び新法第四百三十二条第一項の規定の適用については、新法附則第二十二条第一項の規定により読み替えて適用される新法第四百十七条第一項中「第四百十五条第一項の規定によつて固定資産課税台帳を縦覧に供した日以後において固定資産の価格等（附則第二十八条第一項の比準課税標準額を含む。以下本項において同じ。）の登録がなされていないこと又は登録された価格等」とあるのは「地方税法及び国有資産等所在市町村交付金及び納付金に関する法律の一部を改正する法律（昭和五十七年法律第十号）附則第十条第一項の規定による附則第二十八条第一項の比準課税標準額の通知をした日以後において当該通知に係る同項の比準課税標準額」と、「価格若しくは同項の比準課税標準額」とあるのは「同項の比準課税標準額」と、「価格等を」とあるのは「同項の比準課税標準額を」と、新法第四百三十二条第一項中「第四百十五条第一項（第四百十九条第三項の場合を含む。）の縦覧期間の初日からその末日後十日までの間において、又は第四百十七条第一項」とあるのは「地方税法及び国有資産等所在市町村交付金及び納付金に関する法律の一部を改正する法律附則第十条第一項の規定による附則第二十八条第一項の比準課税標準額の通知を受けた日又は同法附則第十条第一項の規定により読み替えて適用される第四百十七条第一項」とする。 suppl-3571-10/art-10/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-10/par-1 Solely for fixed assets tax for fiscal year 1982, with respect to fixed assets tax imposed on land subject to Article 18, paragraph (1), Article 19, paragraph (1), Article 19-3 or Article 19-4, paragraph (1) of the Supplementary Provisions of the New Act, the mayor of the municipality may, for the amounts specified in the items of Article 28, paragraph (1) of the Supplementary Provisions of the New Act and the comparison-based tax base amount of that paragraph that have been entered in the land tax ledgers, etc. pursuant to that paragraph, the amounts specified in the items of paragraph (2) of that Article that have been entered in the land tax ledgers, etc. pursuant to that paragraph, and the amount to be the tax base for farmland in an urbanization promotion area (meaning farmland in an urbanization promotion area prescribed in Article 19-2, paragraph (1) of the Supplementary Provisions of the New Act; the same applies hereinafter) subject to Article 19-3 of the Supplementary Provisions of the New Act that has been entered in the land tax ledgers, etc. pursuant to Article 28, paragraph (3) of the Supplementary Provisions of the New Act, substitute notification of those amounts to the owner of that land for the inspection of the fixed assets tax ledger under Article 415 of the New Act. In this case, for the application of Article 417, paragraph (1) and Article 432, paragraph (1) of the New Act as applied with terms replaced pursuant to Article 22, paragraph (1) of the Supplementary Provisions of the New Act to the comparison-based tax base amount under Article 28, paragraph (1) of the Supplementary Provisions of the New Act for that land, in Article 417, paragraph (1) of the New Act as applied with terms replaced pursuant to Article 22, paragraph (1) of the Supplementary Provisions of the New Act, the phrase "that the registration of the price, etc. of the fixed asset (including the comparison-based tax base amount under Article 28, paragraph (1) of the Supplementary Provisions; the same applies hereinafter in this paragraph) has not been made on or after the date when the fixed assets tax ledger was made available for inspection pursuant to Article 415, paragraph (1), or the registered price, etc." is deemed to be replaced with "the comparison-based tax base amount under that paragraph relating to that notification, on or after the date of giving notification of the comparison-based tax base amount under Article 28, paragraph (1) of the Supplementary Provisions pursuant to Article 10, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act and the Act on Grants Distributed to Municipalities Where National Assets, etc. are Located (Act No. 10 of 1982)", the phrase "price or comparison-based tax base amount under that paragraph" is deemed to be replaced with "comparison-based tax base amount under that paragraph", and the phrase "the price, etc." is deemed to be replaced with "the comparison-based tax base amount under that paragraph", and in Article 432, paragraph (1) of the New Act, the phrase "during the period from the first day of the inspection period under Article 415, paragraph (1) (including the case under Article 419, paragraph (3)) to 10 days after its last day, or under Article 417, paragraph (1)" is deemed to be replaced with "the date of receiving notification of the comparison-based tax base amount under Article 28, paragraph (1) of the Supplementary Provisions pursuant to Article 10, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act and the Act on Grants Distributed to Municipalities Where National Assets, etc. are Located, or Article 417, paragraph (1) as applied with terms replaced pursuant to Article 10, paragraph (1) of the Supplementary Provisions of that Act". machine translation, not official **第二項** 昭和五十七年度分の固定資産税に限り、新法附則第十九条の四第一項の規定の適用を受ける市街化区域農地に対して課する固定資産税については、市町村長は、新法第三百六十四条第七項の規定により納税者に納税通知書を交付する場合には、当該市街化区域農地に対して課する固定資産税の額の算定方法の概要を記載した文書を併せて送付するものとする。 suppl-3571-10/art-10/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-10/par-2 Solely for fixed assets tax for fiscal year 1982, with respect to fixed assets tax imposed on farmland in an urbanization promotion area subject to Article 19-4, paragraph (1) of the Supplementary Provisions of the New Act, when the mayor of the municipality delivers a tax notice to the taxpayer pursuant to Article 364, paragraph (7) of the New Act, the mayor is to send together with it a document stating an outline of the method of calculating the amount of fixed assets tax imposed on that farmland in an urbanization promotion area. machine translation, not official ### 第十一条（市街化区域農地に対して課する固定資産税又は都市計画税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions for Fixed Assets Tax or City Planning Tax Imposed on Farmland in an Urbanization Promotion Area caption: machine translation, not official suppl-3571-10/art-11 · https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-11 **第一項** 昭和五十七年度分の固定資産税又は都市計画税に限り、市町村は、市街化区域農地に対して課する固定資産税又は都市計画税について、新法第三百六十四条第二項の納税通知書の交付期限までに、当該市街化区域農地について新法附則第二十九条の五第一項の認定ができない場合には、当該市街化区域農地に係る農地課税相当額（新法附則第二十九条の二に規定する農地課税相当額をいう。次条において同じ。）を仮に算定した当該市街化区域農地に係る固定資産税額又は都市計画税額（以下この条において「仮算定税額」という。）として、当該額を当該年度の納期の数で除して得た額の範囲において、当該市街化区域農地に係る固定資産税又は都市計画税をそれぞれの納期において徴収することができる。 suppl-3571-10/art-11/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-11/par-1 Solely for fixed assets tax or city planning tax for fiscal year 1982, with respect to fixed assets tax or city planning tax imposed on farmland in an urbanization promotion area, if a municipality is unable to make the finding under Article 29-5, paragraph (1) of the Supplementary Provisions of the New Act for that farmland in an urbanization promotion area by the deadline for delivery of the tax notice under Article 364, paragraph (2) of the New Act, the municipality may collect the fixed assets tax or city planning tax on that farmland in an urbanization promotion area in each payment period, within the range of the amount obtained by dividing the amount of fixed assets tax or city planning tax on that farmland, obtained by provisionally calculating the farmland-equivalent tax amount for that farmland (meaning the farmland-equivalent tax amount prescribed in Article 29-2 of the Supplementary Provisions of the New Act; the same applies in the following Article) (hereinafter in this Article referred to as the "provisionally calculated tax"), by the number of payment periods of that fiscal year. machine translation, not official **第二項** 市町村長は、前項の規定により固定資産税又は都市計画税を賦課した後において当該市街化区域農地に係る昭和五十七年度分の固定資産税又は都市計画税の税額の算定（以下この条において「本算定」という。）をした場合には、遅滞なく、その旨を納税者に通知しなければならない。この場合において、既に賦課した固定資産税額又は都市計画税額が当該市街化区域農地に係る昭和五十七年度分の固定資産税額又は都市計画税額（以下この条において「本算定税額」という。）に満たないときは、本算定が行われた日以後の納期においてその不足税額を徴収し、既に徴収した固定資産税額又は都市計画税額が本算定税額を超えるときは、新法第十七条又は第十七条の二の規定の例によつて、その過納額を還付し、又は当該納税義務者の未納に係る地方団体の徴収金に充当しなければならない。 suppl-3571-10/art-11/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-11/par-2 If the mayor of the municipality, after imposing fixed assets tax or city planning tax pursuant to the preceding paragraph, has calculated the amount of fixed assets tax or city planning tax for fiscal year 1982 on that farmland in an urbanization promotion area (hereinafter in this Article referred to as the "final computation"), the mayor must notify the taxpayer to that effect without delay. In this case, if the amount of fixed assets tax or city planning tax already imposed is less than the amount of fixed assets tax or city planning tax for fiscal year 1982 on that farmland in an urbanization promotion area (hereinafter in this Article referred to as the "finally computed tax amount"), the tax deficiency is to be collected in the payment periods on or after the date on which the final computation was made, and if the amount of fixed assets tax or city planning tax already collected exceeds the finally computed tax amount, the overpaid amount must be refunded, or appropriated to local government levies unpaid by that person liable for tax, in accordance with the rules of Article 17 or Article 17-2 of the New Act. machine translation, not official **第三項** 市町村長は、第一項の規定により固定資産税又は都市計画税を徴収する場合において当該固定資産税又は都市計画税の納税者に交付する納税通知書には、次の事項を内容とする記載をし、又は記載をした文書を添付しなければならない。 suppl-3571-10/art-11/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-11/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-11/par-3 When the mayor of the municipality collects fixed assets tax or city planning tax pursuant to the provisions of paragraph (1), the mayor must state the following matters in the tax notice delivered to the taxpayer of that fixed assets tax or city planning tax, or attach a document stating them: machine translation, not official **一** 納税通知書に記載された土地に係る課税標準額及び税額のうち市街化区域農地に係るものは、新法附則第十九条の三、第十九条の四、第二十七条又は第二十七条の二の規定の適用がなかつたものとみなして仮に算定した額であり、又は当該仮に算定した額を含むものであること。 suppl-3571-10/art-11/par-3/item-1 · https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-11/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-11/par-3/item-1 that, of the tax base amount and tax amount relating to land stated in the tax notice, those relating to farmland in an urbanization promotion area are amounts provisionally calculated on the assumption that Article 19-3, Article 19-4, Article 27 or Article 27-2 of the Supplementary Provisions of the New Act did not apply, or include amounts so provisionally calculated; machine translation, not official **二** 既に賦課した仮算定税額が本算定税額に満たない場合においては、本算定が行われた日以後の納期においてその不足税額を徴収し、既に徴収した仮算定税額が本算定税額を超える場合においては、その過納額を還付し、又は当該納税義務者の未納に係る地方団体の徴収金に充当するものであること。 suppl-3571-10/art-11/par-3/item-2 · https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-11/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-11/par-3/item-2 that, if the provisionally calculated tax already imposed is less than the finally computed tax amount, the tax deficiency is to be collected in the payment periods on or after the date on which the final computation was made, and if the provisionally calculated tax already collected exceeds the finally computed tax amount, the overpaid amount is to be refunded, or appropriated to local government levies unpaid by that person liable for tax. machine translation, not official **第四項** 第一項の規定により徴収する固定資産税又は都市計画税について滞納処分をする場合には、当該市街化区域農地について第二項の規定による通知が行われる日までの間は、財産の換価は、することができない。 suppl-3571-10/art-11/par-4 · https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-11/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-11/par-4 When delinquent tax collection procedures are carried out for fixed assets tax or city planning tax collected pursuant to the provisions of paragraph (1), realization of property may not be carried out until the date on which the notification under paragraph (2) is given for that farmland in an urbanization promotion area. machine translation, not official ### 第十二条 suppl-3571-10/art-12 · https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-12 **第一項** 昭和五十七年度分の固定資産税又は都市計画税に限り、市町村長は、市街化区域農地に対して課する固定資産税又は都市計画税について、新法附則第二十九条の五第二項の申告があつた場合には、当該固定資産税又は都市計画税に係る納期限から同条第十項において準用する新法第十五条第四項の通知をする日までの期間、当該市街化区域農地に係る固定資産税額又は都市計画税額と当該市街化区域農地に係る農地課税相当額との差額に相当する額に係る地方団体の徴収金の徴収を猶予することができる。ただし、当該市街化区域農地が新法附則第二十九条の五第一項の長期営農継続農地に該当しないことが明らかである場合は、この限りでない。 suppl-3571-10/art-12/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-12/par-1 Solely for fixed assets tax or city planning tax for fiscal year 1982, if a return under Article 29-5, paragraph (2) of the Supplementary Provisions of the New Act has been filed with respect to fixed assets tax or city planning tax imposed on farmland in an urbanization promotion area, the mayor of the municipality may defer the collection of the local government levies relating to the amount equivalent to the difference between the amount of fixed assets tax or city planning tax on that farmland in an urbanization promotion area and the farmland-equivalent tax amount for that farmland, for the period from the due date for payment of that fixed assets tax or city planning tax until the date of giving the notification under Article 15, paragraph (4) of the New Act as applied mutatis mutandis in Article 29-5, paragraph (10) of the Supplementary Provisions of the New Act; provided, however, that this does not apply if it is clear that the farmland in an urbanization promotion area does not fall under long-term continued farming farmland under Article 29-5, paragraph (1) of the Supplementary Provisions of the New Act. machine translation, not official **第二項** 市町村長は、前項の規定による徴収の猶予をした場合において、当該徴収の猶予に係る固定資産税又は都市計画税について新法附則第二十九条の五第六項の規定が適用されないこととなつたときは、当該徴収の猶予に係る固定資産税又は都市計画税に係る地方団体の徴収金の全部又は一部についてその徴収の猶予を取り消さなければならない。この場合において、徴収の猶予を取り消された者は、直ちに当該徴収の猶予の取消しに係る固定資産税又は都市計画税に係る地方団体の徴収金を納付しなければならない。 suppl-3571-10/art-12/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-12/par-2 If the mayor of the municipality has deferred collection pursuant to the provisions of the preceding paragraph, and Article 29-5, paragraph (6) of the Supplementary Provisions of the New Act has come to be inapplicable to the fixed assets tax or city planning tax for which collection was deferred, the mayor must cancel the deferral of collection for all or part of the local government levies relating to that fixed assets tax or city planning tax. In this case, a person whose deferral of collection has been cancelled must immediately pay the local government levies relating to the fixed assets tax or city planning tax for which the deferral of collection was cancelled. machine translation, not official **第三項** 市町村長は、第一項の規定による徴収の猶予をした場合においては、その猶予した税額に係る延滞金額中当該徴収の猶予をした期間に対応する部分の金額を免除するものとする。 suppl-3571-10/art-12/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-12/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-12/par-3 When the mayor of the municipality has deferred collection pursuant to the provisions of paragraph (1), the mayor is to exempt the portion of the amount of delinquency charge on the deferred tax amount that corresponds to the period of that deferral of collection. machine translation, not official **第四項** 新法第十五条第四項、第十五条の二第一項及び第十五条の四第三項並びに第十六条の二第一項から第三項までの規定は、第一項の規定による徴収の猶予について準用する。 suppl-3571-10/art-12/par-4 · https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-12/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-12/par-4 The provisions of Article 15, paragraph (4), Article 15-2, paragraph (1) and Article 15-4, paragraph (3), and Article 16-2, paragraphs (1) through (3) of the New Act apply mutatis mutandis to the deferral of collection under the provisions of paragraph (1). machine translation, not official ### 第十三条（ガス税に関する経過措置） — Transitional Measures Concerning Gas Tax caption: machine translation, not official suppl-3571-10/art-13 · https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-13 **第一項** 新法第四百九十条の二第二項の規定は、昭和五十七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-3571-10/art-13/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-13/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, 1982 (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 ### 第十四条（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-3571-10/art-14 · https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-14 **第一項** 別段の定めがあるものを除き、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、昭和五十七年度以後の年度分の土地に対して課する特別土地保有税について適用し、昭和五十六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-3571-10/art-14/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-14/par-1 Except as otherwise specially provided, the provisions of the New Act concerning special land holding tax imposed on land apply to special land holding tax imposed on land for fiscal year 1982 and subsequent fiscal years, and for special land holding tax imposed on land for fiscal years up to and including fiscal year 1981, the provisions then in force continue to govern. machine translation, not official **第二項** 新法第五百八十五条第三項の規定は、施行日以後に取得される土地及び新法第五百九十九条第一項の規定により申告納付すべき日の属する年の一月一日において新法附則第三十一条の四第一項に規定する市街化調整区域内に所在する土地で昭和四十四年一月一日（沖縄県の区域内に所在する土地その他の土地で政令で定めるものについては、それぞれこれらの土地の所有者につき政令で定める日）から施行日の前日までの間に取得されたものに係る昭和五十七年度以後の年度分の土地に対して課する特別土地保有税について適用する。 suppl-3571-10/art-14/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-14/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-14/par-2 The provisions of Article 585, paragraph (3) of the New Act apply to special land holding tax imposed on land for fiscal year 1982 and subsequent fiscal years, relating to land acquired on or after the Effective Date and land located, on January 1 of the year in which falls the day on which filing and payment are to be made pursuant to Article 599, paragraph (1) of the New Act, in an urbanization control area prescribed in Article 31-4, paragraph (1) of the Supplementary Provisions of the New Act, that was acquired during the period from January 1, 1969 (for land located within the area of Okinawa Prefecture and other land specified by Cabinet Order, the date specified by Cabinet Order for the owner of each such land) to the day before the Effective Date. machine translation, not official ### 第十五条（事業所税に関する経過措置） — Transitional Measures Concerning Business Office Tax caption: machine translation, not official suppl-3571-10/art-15 · https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-15 **第一項** 新法第七百一条の三十四第三項第一号及び第七百一条の四十一第一項の表の第二号の二の規定は、施行日以後に終了する事業年度分の事業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（以下この条において「事業に係る事業所税」という。）及び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（以下この条において「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（以下この条において「新増設に係る事業所税」という。）について適用し、施行日前に終了した事業年度分の事業に対して課する事業に係る事業所税及び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-3571-10/art-15/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-15/par-1 The provisions of Article 701-34, paragraph (3), item (i) and item (ii)-2 of the table in Article 701-41, 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 Article referred to as "business office tax on businesses") to be imposed on businesses for business years ending on or after the Effective Date and to business office tax on new construction or extension prescribed in Article 701-32, paragraph (2) of the New Act (hereinafter in this Article 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 Article referred to as a "business premises building") carried out on or after the Effective Date, and for business office tax on businesses imposed on businesses for business years that ended before the Effective Date and 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 ### 第十六条（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-3571-10/art-16 · https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-16 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-16 **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、昭和五十七年度以後の年度分の都市計画税について適用し、昭和五十六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-3571-10/art-16/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-16/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-16/par-1 Except as otherwise specially provided, the provisions of the New Act concerning city planning tax apply to city planning tax for fiscal year 1982 and subsequent fiscal years, and for city planning tax for fiscal years up to and including fiscal year 1981, the provisions then in force continue to govern. machine translation, not official **第二項** 昭和五十四年一月二日から昭和五十六年一月一日までの間に取得された旧法附則第十五条第六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-3571-10/art-16/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-16/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-16/par-2 For city planning tax imposed on the houses prescribed in Article 15, paragraph (6) of the Supplementary Provisions of the Former Act that were acquired during the period from January 2, 1979 through January 1, 1981, the provisions then in force continue to govern. machine translation, not official **第三項** 昭和五十四年一月二日から昭和五十六年一月一日までの間に取得された旧法附則第十五条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-3571-10/art-16/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-16/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-16/par-3 For city planning tax imposed on the houses prescribed in Article 15, paragraph (11) of the Supplementary Provisions of the Former Act that were acquired during the period from January 2, 1979 through January 1, 1981, the provisions then in force continue to govern. machine translation, not official ### 第十七条（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-3571-10/art-17 · https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-17 **第一項** 新法第七百三条の四第四項の規定は、昭和五十七年度以後の年度分の国民健康保険税について適用し、昭和五十六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-3571-10/art-17/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-17/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-17/par-1 The provisions of Article 703-4, paragraph (4) of the New Act apply to national health insurance tax for fiscal year 1982 and subsequent fiscal years, and for national health insurance tax for fiscal years up to and including fiscal year 1981, the provisions then in force continue to govern. 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-3571-10/art-18 · https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/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-3571-10/art-18/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/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 ### 第二十二条（政令への委任） — Delegation to Cabinet Order caption: machine translation, not official suppl-3571-10/art-22 · https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-22 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-22 **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-3571-10/art-22/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-22/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-22/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-3571-10/art-1/par-1/item-1: 附則第十三条 → 地方税法 附則第十三条 (Supplementary Provisions, Article 13), suppl-3571-10/art-13 — https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-13 - suppl-3571-10/art-1/par-1/item-2: 次条 → 地方税法 附則第二条 (Supplementary Provisions, Article 2), suppl-3571-10/art-2 — https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-2 - suppl-3571-10/art-1/par-1/item-3: 附則第七条 → 地方税法 附則第七条 (Supplementary Provisions, Article 7), suppl-3571-10/art-7 — https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-7 - suppl-3571-10/art-1/par-1/item-4: 附則第四条第五項 → 地方税法 附則第四条第五項 (Supplementary Provisions, Article 4, paragraph (5)), suppl-3571-10/art-4/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-4/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-4/par-5 - suppl-3571-10/art-1/par-1/item-4: 第八条第五項 → 地方税法 附則第八条第五項 (Supplementary Provisions, Article 8, paragraph (5)), suppl-3571-10/art-8/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-8/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-8/par-5 - suppl-3571-10/art-2/par-1: 第十四条の五 → 地方税法 第十四条の五 (Article 14-5), art-14-5 — https://japanlaw.org/en/local-tax-act/art-14-5 · https://japanlaw.org/l/325AC0000000226/art-14-5 - suppl-3571-10/art-2/par-2: 新法第十七条の二第三項 → 地方税法 第十七条の二第三項 (Article 17-2, paragraph (3)), art-17-2/par-3 — https://japanlaw.org/en/local-tax-act/art-17-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-17-2/par-3 - suppl-3571-10/art-2/par-3: 新法第十八条の二第五項 → 地方税法 第十八条の二第五項 (Article 18-2, paragraph (5)), art-18-2/par-5 — https://japanlaw.org/en/local-tax-act/art-18-2/par-5 · https://japanlaw.org/l/325AC0000000226/art-18-2/par-5 - suppl-3571-10/art-2/par-3: 第二十条の九の四第二項 → 地方税法 第二十条の九の四第二項 (Article 20-9-4, paragraph (2)), art-20-9-4/par-2 — https://japanlaw.org/en/local-tax-act/art-20-9-4/par-2 · https://japanlaw.org/l/325AC0000000226/art-20-9-4/par-2 - suppl-3571-10/art-3/par-1: 新法第十五条の三 → 地方税法 第十五条の三 (Article 15-3), art-15-3 — https://japanlaw.org/en/local-tax-act/art-15-3 · https://japanlaw.org/l/325AC0000000226/art-15-3 - suppl-3571-10/art-3/par-1: 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-3571-10/art-3/par-1: 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-3571-10/art-3/par-1: 第七十二条の二十六第一項 → 地方税法 第七十二条の二十六第一項 (Article 72-26, paragraph (1)), art-72-26/par-1 — https://japanlaw.org/en/local-tax-act/art-72-26/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-26/par-1 - suppl-3571-10/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-3571-10/art-3/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-3/par-1 - suppl-3571-10/art-4/par-2: 新法第三十二条第九項 → 地方税法 第三十二条第九項 (Article 32, paragraph (9)), art-32/par-9 — https://japanlaw.org/en/local-tax-act/art-32/par-9 · https://japanlaw.org/l/325AC0000000226/art-32/par-9 - suppl-3571-10/art-4/par-3: 新法第四十五条の二第一項 → 地方税法 第四十五条の二第一項 (Article 45-2, paragraph (1)), art-45-2/par-1 — https://japanlaw.org/en/local-tax-act/art-45-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-45-2/par-1 - suppl-3571-10/art-4/par-3: 新法第四十五条の三第一項 → 地方税法 第四十五条の三第一項 (Article 45-3, paragraph (1)), art-45-3/par-1 — https://japanlaw.org/en/local-tax-act/art-45-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-45-3/par-1 - suppl-3571-10/art-4/par-3: 新法附則第六条第一項 → 地方税法 附則第六条第一項 (Supplementary Provisions, Article 6, paragraph (1)), suppl-3251-226/art-6/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-6/par-1 - suppl-3571-10/art-4/par-3: 第二項 → 地方税法 附則第六条第二項 (Supplementary Provisions, Article 6, paragraph (2)), suppl-3251-226/art-6/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-6/par-2 - suppl-3571-10/art-4/par-4: 新法附則第八条第二項 → 地方税法 附則第八条第二項 (Supplementary Provisions, Article 8, paragraph (2)), suppl-3251-226/art-8/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-8/par-2 - suppl-3571-10/art-4/par-5: 新法附則第三十三条の三第二項 → 地方税法 附則第三十三条の三第二項 (Supplementary Provisions, Article 33-3, paragraph (2)), suppl-3251-226/art-33-3/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-3/par-2 - suppl-3571-10/art-4/par-5: 第三項第二号 → 地方税法 附則第三十三条の三第三項第二号 (Supplementary Provisions, Article 33-3, paragraph (3), item (ii)), suppl-3251-226/art-33-3/par-3/item-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-3/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-3/par-3/item-2 - suppl-3571-10/art-4/par-5: 第三十四条第一項 → 地方税法 附則第三十四条第一項 (Supplementary Provisions, Article 34, paragraph (1)), suppl-3251-226/art-34/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34/par-1 - suppl-3571-10/art-4/par-5: 第三項第二号 → 地方税法 附則第三十四条第三項第二号 (Supplementary Provisions, Article 34, paragraph (3), item (ii)), suppl-3251-226/art-34/par-3/item-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34/par-3/item-2 - suppl-3571-10/art-4/par-5: 第三十四条の二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-3571-10/art-4/par-5: 第三十四条の二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-3571-10/art-4/par-5: 第三十四条の二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-3571-10/art-4/par-5: 第三十四条の二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-3571-10/art-5/par-1: 新法第七十二条の四十八第三項 → 地方税法 第七十二条の四十八第三項 (Article 72-48, paragraph (3)), art-72-48/par-3 — https://japanlaw.org/en/local-tax-act/art-72-48/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-48/par-3 - suppl-3571-10/art-5/par-1: 新法附則第九条の三 → 地方税法 附則第九条の三 (Supplementary Provisions, Article 9-3), suppl-3251-226/art-9-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-3 - suppl-3571-10/art-6/par-2: 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-3571-10/art-6/par-2: 第七十三条の二十四第四項 → 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-3571-10/art-8/par-2: 新法第三百十三条第九項 → 地方税法 第三百十三条第九項 (Article 313, paragraph (9)), art-313/par-9 — https://japanlaw.org/en/local-tax-act/art-313/par-9 · https://japanlaw.org/l/325AC0000000226/art-313/par-9 - suppl-3571-10/art-8/par-3: 新法第三百十七条の二第一項 → 地方税法 第三百十七条の二第一項 (Article 317-2, paragraph (1)), art-317-2/par-1 — https://japanlaw.org/en/local-tax-act/art-317-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-317-2/par-1 - suppl-3571-10/art-8/par-3: 新法第三百十七条の三第一項 → 地方税法 第三百十七条の三第一項 (Article 317-3, paragraph (1)), art-317-3/par-1 — https://japanlaw.org/en/local-tax-act/art-317-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-317-3/par-1 - suppl-3571-10/art-8/par-3: 新法附則第六条第五項 → 地方税法 附則第六条第五項 (Supplementary Provisions, Article 6, paragraph (5)), suppl-3251-226/art-6/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-6/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-6/par-5 - suppl-3571-10/art-8/par-3: 第六項 → 地方税法 附則第六条第六項 (Supplementary Provisions, Article 6, paragraph (6)), suppl-3251-226/art-6/par-6 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-6/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-6/par-6 - suppl-3571-10/art-8/par-4: 新法附則第八条第二項 → 地方税法 附則第八条第二項 (Supplementary Provisions, Article 8, paragraph (2)), suppl-3251-226/art-8/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-8/par-2 - suppl-3571-10/art-8/par-5: 新法附則第三十三条の三第四項 → 地方税法 附則第三十三条の三第四項 (Supplementary Provisions, Article 33-3, paragraph (4)), suppl-3251-226/art-33-3/par-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-3/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-3/par-4 - suppl-3571-10/art-8/par-5: 同条第二項 → 地方税法 附則第三十三条の三第二項 (Supplementary Provisions, Article 33-3, paragraph (2)), suppl-3251-226/art-33-3/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-3/par-2 - suppl-3571-10/art-8/par-5: 第三項第二号 → 地方税法 附則第三十三条の三第三項第二号 (Supplementary Provisions, Article 33-3, paragraph (3), item (ii)), suppl-3251-226/art-33-3/par-3/item-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-3/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-3/par-3/item-2 - suppl-3571-10/art-8/par-5: 新法附則第三十四条第四項 → 地方税法 附則第三十四条第四項 (Supplementary Provisions, Article 34, paragraph (4)), suppl-3251-226/art-34/par-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34/par-4 - suppl-3571-10/art-8/par-5: 同条第一項 → 地方税法 附則第三十四条第一項 (Supplementary Provisions, Article 34, paragraph (1)), suppl-3251-226/art-34/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34/par-1 - suppl-3571-10/art-8/par-5: 第三項第二号 → 地方税法 附則第三十四条第三項第二号 (Supplementary Provisions, Article 34, paragraph (3), item (ii)), suppl-3251-226/art-34/par-3/item-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34/par-3/item-2 - suppl-3571-10/art-8/par-5: 新法附則第三十四条の二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-3571-10/art-8/par-5: 新法附則第三十四条の二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-3571-10/art-8/par-5: 新法附則第三十四条の二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-3571-10/art-8/par-5: 新法附則第三十四条の二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-3571-10/art-9/par-2: 新法第三百四十九条の三第十六項 → 地方税法 第三百四十九条の三第十五項 (Article 349-3, paragraph (15)), art-349-3/par-15 — https://japanlaw.org/en/local-tax-act/art-349-3/par-15 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-15 - suppl-3571-10/art-9/par-4: 新法第三百四十九条の三第二十二項 → 地方税法 第三百四十九条の三第二十一項 (Article 349-3, paragraph (21)), art-349-3/par-21 — https://japanlaw.org/en/local-tax-act/art-349-3/par-21 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-21 - suppl-3571-10/art-10/par-1: 新法附則第十八条第一項 → 地方税法 附則第十八条第一項 (Supplementary Provisions, Article 18, paragraph (1)), suppl-3251-226/art-18/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18/par-1 - suppl-3571-10/art-10/par-1: 第十九条第一項 → 地方税法 附則第十九条第一項 (Supplementary Provisions, Article 19, paragraph (1)), suppl-3251-226/art-19/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-19/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19/par-1 - suppl-3571-10/art-10/par-1: 第十九条の三 → 地方税法 附則第十九条の三 (Supplementary Provisions, Article 19-3), suppl-3251-226/art-19-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-19-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-3 - suppl-3571-10/art-10/par-1: 第十九条の四第一項 → 地方税法 附則第十九条の四第一項 (Supplementary Provisions, Article 19-4, paragraph (1)), suppl-3251-226/art-19-4/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-19-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-4/par-1 - suppl-3571-10/art-10/par-1: 新法附則第二十八条第一項 → 地方税法 附則第二十八条第一項 (Supplementary Provisions, Article 28, paragraph (1)), suppl-3251-226/art-28/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-28/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-28/par-1 - suppl-3571-10/art-10/par-1: 同条第二項 → 地方税法 附則第二十八条第二項 (Supplementary Provisions, Article 28, paragraph (2)), suppl-3251-226/art-28/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-28/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-28/par-2 - suppl-3571-10/art-10/par-1: 同条第三項 → 地方税法 附則第二十八条第三項 (Supplementary Provisions, Article 28, paragraph (3)), suppl-3251-226/art-28/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-28/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-28/par-3 - suppl-3571-10/art-10/par-1: 新法附則第十九条の二第一項 → 地方税法 附則第十九条の二第一項 (Supplementary Provisions, Article 19-2, paragraph (1)), suppl-3251-226/art-19-2/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-19-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-2/par-1 - suppl-3571-10/art-10/par-1: 新法第四百十五条 → 地方税法 第四百十五条 (Article 415), art-415 — https://japanlaw.org/en/local-tax-act/art-415 · https://japanlaw.org/l/325AC0000000226/art-415 - suppl-3571-10/art-10/par-1: 新法附則第二十二条第一項 → 地方税法 附則第二十二条第一項 (Supplementary Provisions, Article 22, paragraph (1)), suppl-3251-226/art-22/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-22/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-22/par-1 - suppl-3571-10/art-10/par-1: 新法第四百十七条第一項 → 地方税法 第四百十七条第一項 (Article 417, paragraph (1)), art-417/par-1 — https://japanlaw.org/en/local-tax-act/art-417/par-1 · https://japanlaw.org/l/325AC0000000226/art-417/par-1 - suppl-3571-10/art-10/par-1: 新法第四百三十二条第一項 → 地方税法 第四百三十二条第一項 (Article 432, paragraph (1)), art-432/par-1 — https://japanlaw.org/en/local-tax-act/art-432/par-1 · https://japanlaw.org/l/325AC0000000226/art-432/par-1 - suppl-3571-10/art-10/par-1: 第四百十五条第一項 → 地方税法 第四百十五条第一項 (Article 415, paragraph (1)), art-415/par-1 — https://japanlaw.org/en/local-tax-act/art-415/par-1 · https://japanlaw.org/l/325AC0000000226/art-415/par-1 - suppl-3571-10/art-10/par-1: 地方税法及び国有資産等所在市町村交付金及び納付金に関する法律の一部を改正する法律（昭和五十七年法律第十号）附則第十条第一項 → 地方税法 附則第十条第一項 (Supplementary Provisions, Article 10, paragraph (1)), suppl-3571-10/art-10/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-10/par-1 - suppl-3571-10/art-10/par-1: 第四百十九条第三項 → 地方税法 第四百十九条第三項 (Article 419, paragraph (3)), art-419/par-3 — https://japanlaw.org/en/local-tax-act/art-419/par-3 · https://japanlaw.org/l/325AC0000000226/art-419/par-3 - suppl-3571-10/art-10/par-2: 新法附則第十九条の四第一項 → 地方税法 附則第十九条の四第一項 (Supplementary Provisions, Article 19-4, paragraph (1)), suppl-3251-226/art-19-4/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-19-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-4/par-1 - suppl-3571-10/art-10/par-2: 新法第三百六十四条第七項 → 地方税法 第三百六十四条第七項 (Article 364, paragraph (7)), art-364/par-7 — https://japanlaw.org/en/local-tax-act/art-364/par-7 · https://japanlaw.org/l/325AC0000000226/art-364/par-7 - suppl-3571-10/art-11/par-1: 新法第三百六十四条第二項 → 地方税法 第三百六十四条第二項 (Article 364, paragraph (2)), art-364/par-2 — https://japanlaw.org/en/local-tax-act/art-364/par-2 · https://japanlaw.org/l/325AC0000000226/art-364/par-2 - suppl-3571-10/art-11/par-1: 新法附則第二十九条の五第一項 → 地方税法 附則第二十九条の五第一項 (Supplementary Provisions, Article 29-5, paragraph (1)), suppl-3251-226/art-29-5/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-29-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-29-5/par-1 - suppl-3571-10/art-11/par-1: 新法附則第二十九条の二 → 地方税法 附則第二十九条の二 (Supplementary Provisions, Article 29-2), suppl-3251-226/art-29-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-29-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-29-2 - suppl-3571-10/art-11/par-1: 次条 → 地方税法 附則第十二条 (Supplementary Provisions, Article 12), suppl-3571-10/art-12 — https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-12 - suppl-3571-10/art-11/par-1: この条 → 地方税法 附則第十一条 (Supplementary Provisions, Article 11), suppl-3571-10/art-11 — https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-11 - suppl-3571-10/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-3571-10/art-11/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-11/par-1 - suppl-3571-10/art-11/par-2: この条 → 地方税法 附則第十一条 (Supplementary Provisions, Article 11), suppl-3571-10/art-11 — https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-11 - suppl-3571-10/art-11/par-2: 新法第十七条 → 地方税法 第十七条 (Article 17), art-17 — https://japanlaw.org/en/local-tax-act/art-17 · https://japanlaw.org/l/325AC0000000226/art-17 - suppl-3571-10/art-11/par-2: 第十七条の二 → 地方税法 第十七条の二 (Article 17-2), art-17-2 — https://japanlaw.org/en/local-tax-act/art-17-2 · https://japanlaw.org/l/325AC0000000226/art-17-2 - suppl-3571-10/art-11/par-3: 第一項 → 地方税法 附則第十一条第一項 (Supplementary Provisions, Article 11, paragraph (1)), suppl-3571-10/art-11/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-11/par-1 - suppl-3571-10/art-11/par-3/item-1: 新法附則第十九条の三 → 地方税法 附則第十九条の三 (Supplementary Provisions, Article 19-3), suppl-3251-226/art-19-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-19-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-3 - suppl-3571-10/art-11/par-3/item-1: 第十九条の四 → 地方税法 附則第十九条の四 (Supplementary Provisions, Article 19-4), suppl-3251-226/art-19-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-19-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-4 - suppl-3571-10/art-11/par-3/item-1: 第二十七条 → 地方税法 附則第二十七条 (Supplementary Provisions, Article 27), suppl-3251-226/art-27 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-27 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-27 - suppl-3571-10/art-11/par-3/item-1: 第二十七条の二 → 地方税法 附則第二十七条の二 (Supplementary Provisions, Article 27-2), suppl-3251-226/art-27-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-27-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-27-2 - suppl-3571-10/art-11/par-4: 第一項 → 地方税法 附則第十一条第一項 (Supplementary Provisions, Article 11, paragraph (1)), suppl-3571-10/art-11/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-11/par-1 - suppl-3571-10/art-11/par-4: 第二項 → 地方税法 附則第十一条第二項 (Supplementary Provisions, Article 11, paragraph (2)), suppl-3571-10/art-11/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-11/par-2 - suppl-3571-10/art-12/par-1: 新法附則第二十九条の五第二項 → 地方税法 附則第二十九条の五第二項 (Supplementary Provisions, Article 29-5, paragraph (2)), suppl-3251-226/art-29-5/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-29-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-29-5/par-2 - suppl-3571-10/art-12/par-1: 同条第十項 → 地方税法 附則第二十九条の五第十項 (Supplementary Provisions, Article 29-5, paragraph (10)), suppl-3251-226/art-29-5/par-10 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-29-5/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-29-5/par-10 - suppl-3571-10/art-12/par-1: 新法第十五条第四項 → 地方税法 第十五条第四項 (Article 15, paragraph (4)), art-15/par-4 — https://japanlaw.org/en/local-tax-act/art-15/par-4 · https://japanlaw.org/l/325AC0000000226/art-15/par-4 - suppl-3571-10/art-12/par-1: 新法附則第二十九条の五第一項 → 地方税法 附則第二十九条の五第一項 (Supplementary Provisions, Article 29-5, paragraph (1)), suppl-3251-226/art-29-5/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-29-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-29-5/par-1 - suppl-3571-10/art-12/par-2: 前項 → 地方税法 附則第十二条第一項 (Supplementary Provisions, Article 12, paragraph (1)), suppl-3571-10/art-12/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-12/par-1 - suppl-3571-10/art-12/par-2: 新法附則第二十九条の五第六項 → 地方税法 附則第二十九条の五第六項 (Supplementary Provisions, Article 29-5, paragraph (6)), suppl-3251-226/art-29-5/par-6 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-29-5/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-29-5/par-6 - suppl-3571-10/art-12/par-3: 第一項 → 地方税法 附則第十二条第一項 (Supplementary Provisions, Article 12, paragraph (1)), suppl-3571-10/art-12/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-12/par-1 - suppl-3571-10/art-12/par-4: 新法第十五条第四項 → 地方税法 第十五条第四項 (Article 15, paragraph (4)), art-15/par-4 — https://japanlaw.org/en/local-tax-act/art-15/par-4 · https://japanlaw.org/l/325AC0000000226/art-15/par-4 - suppl-3571-10/art-12/par-4: 第十五条の二第一項 → 地方税法 第十五条の二第一項 (Article 15-2, paragraph (1)), art-15-2/par-1 — https://japanlaw.org/en/local-tax-act/art-15-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-15-2/par-1 - suppl-3571-10/art-12/par-4: 第十六条の二第一項から第三項まで → 地方税法 第十六条の二第一項 (Article 16-2, paragraph (1)), art-16-2/par-1 — https://japanlaw.org/en/local-tax-act/art-16-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-16-2/par-1 - suppl-3571-10/art-12/par-4: 第十六条の二第一項から第三項まで → 地方税法 第十六条の二第二項 (Article 16-2, paragraph (2)), art-16-2/par-2 — https://japanlaw.org/en/local-tax-act/art-16-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-16-2/par-2 - suppl-3571-10/art-12/par-4: 第十六条の二第一項から第三項まで → 地方税法 第十六条の二第三項 (Article 16-2, paragraph (3)), art-16-2/par-3 — https://japanlaw.org/en/local-tax-act/art-16-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-16-2/par-3 - suppl-3571-10/art-12/par-4: 第一項 → 地方税法 附則第十二条第一項 (Supplementary Provisions, Article 12, paragraph (1)), suppl-3571-10/art-12/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-12/par-1 - suppl-3571-10/art-14/par-2: 新法第五百八十五条第三項 → 地方税法 第五百八十五条第三項 (Article 585, paragraph (3)), art-585/par-3 — https://japanlaw.org/en/local-tax-act/art-585/par-3 · https://japanlaw.org/l/325AC0000000226/art-585/par-3 - suppl-3571-10/art-14/par-2: 新法第五百九十九条第一項 → 地方税法 第五百九十九条第一項 (Article 599, paragraph (1)), art-599/par-1 — https://japanlaw.org/en/local-tax-act/art-599/par-1 · https://japanlaw.org/l/325AC0000000226/art-599/par-1 - suppl-3571-10/art-14/par-2: 新法附則第三十一条の四第一項 → 地方税法 附則第三十一条の四第一項 (Supplementary Provisions, Article 31-4, paragraph (1)), suppl-3251-226/art-31-4/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-31-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-4/par-1 - suppl-3571-10/art-15/par-1: 第七百一条の四十一第一項 → 地方税法 第七百一条の四十一第一項 (Article 701-41, paragraph (1)), art-701-41/par-1 — https://japanlaw.org/en/local-tax-act/art-701-41/par-1 · https://japanlaw.org/l/325AC0000000226/art-701-41/par-1 - suppl-3571-10/art-15/par-1: 新法第七百一条の三十二第一項 → 地方税法 第七百一条の三十二第一項 (Article 701-32, paragraph (1)), art-701-32/par-1 — https://japanlaw.org/en/local-tax-act/art-701-32/par-1 · https://japanlaw.org/l/325AC0000000226/art-701-32/par-1 - suppl-3571-10/art-15/par-1: この条 → 地方税法 附則第十五条 (Supplementary Provisions, Article 15), suppl-3571-10/art-15 — https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-15 - suppl-3571-10/art-15/par-1: 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-3571-10/art-15/par-1: 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-3571-10/art-17/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-3571-10/art-22/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-3571-10/art-2 — https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-2 ## Cited by 15 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-3571-10/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/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-3571-10/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/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-3571-10/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-1/par-1/item-3 - 地方税法 附則第一条第一項第四号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-1/par-1/item-4 - 地方税法 附則第三条第一項（道府県民税若しくは市町村民税の法人税割又は法人の事業税の徴収猶予に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-3/par-1 - 地方税法 附則第十条第一項 — https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-10/par-1 - 地方税法 附則第十一条第一項（市街化区域農地に対して課する固定資産税又は都市計画税の特例に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-11/par-1 - 地方税法 附則第十一条第二項（市街化区域農地に対して課する固定資産税又は都市計画税の特例に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-11/par-2 - 地方税法 附則第十一条第三項（市街化区域農地に対して課する固定資産税又は都市計画税の特例に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-11/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-11/par-3 - 地方税法 附則第十一条第四項（市街化区域農地に対して課する固定資産税又は都市計画税の特例に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-11/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-11/par-4 - 地方税法 附則第十二条第二項 — https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-12/par-2 - 地方税法 附則第十二条第三項 — https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-12/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-12/par-3 - 地方税法 附則第十二条第四項 — https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-12/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-12/par-4 - 地方税法 附則第十五条第一項（事業所税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-15/par-1 - 地方税法 附則第二十二条第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-22/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-22/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 — Machine translation, batch local-tax-act-20261027T214204-242, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-243, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261028T042522-006, 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