# 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-3601-9. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号 - English title "Local Tax Act": Ministry of Justice translation database, which lists the title - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 附　則 (Supplementary Provisions) — address `suppl-3601-9` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3601-9 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3601-9 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ## 附　則 昭和六〇年三月三〇日法律第九号 suppl-3601-9 · https://japanlaw.org/en/local-tax-act/suppl-3601-9 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3601-9/art-1 · https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-1 **第一項** この法律は、昭和六十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-3601-9/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-1/par-1 This Act comes into effect on April 1, 1985; 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七十三条の十四第一項の改正規定並びに附則第四条第二項及び第三項の規定　昭和六十年七月一日 suppl-3601-9/art-1/par-1/item-1 · https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-1/par-1/item-1 the provisions amending Article 73-14, paragraph (1) of the Local Tax Act in Article 1, and the provisions of Article 4, paragraphs (2) and (3) of the Supplementary Provisions: July 1, 1985; machine translation, not official **二** 第一条中地方税法第二十三条第一項第四号の改正規定（「場合及び」を「場合並びに」に、「第四十一条の十二第四項」を「第三条の四第四項、第九条の二第四項及び第四十一条の十二第四項」に改める部分に限る。）及び第二百九十二条第一項第四号の改正規定（「場合及び」を「場合並びに」に、「第四十一条の十二第四項」を「第三条の四第四項、第九条の二第四項及び第四十一条の十二第四項」に改める部分に限る。）　昭和六十一年一月一日 suppl-3601-9/art-1/par-1/item-2 · https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-1/par-1/item-2 the provisions amending Article 23, paragraph (1), item (iv) of the Local Tax Act in Article 1 (limited to the part replacing "場合及び" (and) with "場合並びに" (and, joining larger groups) and "Article 41-12, paragraph (4)" with "Article 3-4, paragraph (4), Article 9-2, paragraph (4) and Article 41-12, paragraph (4)") and the provisions amending Article 292, paragraph (1), item (iv) (limited to the part replacing "場合及び" (and) with "場合並びに" (and, joining larger groups) and "Article 41-12, paragraph (4)" with "Article 3-4, paragraph (4), Article 9-2, paragraph (4) and Article 41-12, paragraph (4)"): January 1, 1986; machine translation, not official **三** 第一条中地方税法第三十四条第一項第三号、第三百十四条の二第一項第三号並びに附則第三十四条の二及び第三十四条の三の改正規定並びに附則第二条第二項及び第五条第二項の規定　昭和六十一年四月一日 suppl-3601-9/art-1/par-1/item-3 · https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-1/par-1/item-3 the provisions amending Article 34, paragraph (1), item (iii), Article 314-2, paragraph (1), item (iii), and Articles 34-2 and 34-3 of the Supplementary Provisions of the Local Tax Act in Article 1, and the provisions of Article 2, paragraph (2) and Article 5, paragraph (2) of the Supplementary Provisions: April 1, 1986; machine translation, not official **四** 第一条中地方税法附則第四条第一項及び第五条第三項の改正規定並びに附則第二条第三項及び第五条第三項の規定　昭和六十二年四月一日 suppl-3601-9/art-1/par-1/item-4 · https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-1/par-1/item-4 the provisions amending Article 4, paragraph (1) and Article 5, paragraph (3) of the Supplementary Provisions of the Local Tax Act in Article 1, and the provisions of Article 2, paragraph (3) and Article 5, paragraph (3) of the Supplementary Provisions: April 1, 1987. 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-3601-9/art-2 · https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/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、昭和六十年度以後の年度分の個人の道府県民税について適用し、昭和五十九年度分までの個人の道府県民税については、なお従前の例による。 suppl-3601-9/art-2/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-2/par-1 Except as otherwise provided, the provisions of the Local Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "New Act") relating to individual prefectural inhabitant tax apply to individual prefectural inhabitant tax for fiscal year 1985 and thereafter, and for individual prefectural inhabitant tax up to fiscal year 1984, the provisions then in force continue to govern. machine translation, not official **第二項** 新法第三十四条第一項第三号並びに附則第三十四条の二及び第三十四条の三の規定は、昭和六十一年度以後の年度分の個人の道府県民税について適用し、昭和六十年度分までの個人の道府県民税については、なお従前の例による。 suppl-3601-9/art-2/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-2/par-2 The provisions of Article 34, paragraph (1), item (iii), and Articles 34-2 and 34-3 of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax for fiscal year 1986 and thereafter, and for individual prefectural inhabitant tax up to fiscal year 1985, the provisions then in force continue to govern. machine translation, not official **第三項** 新法附則第四条第一項及び第五条第三項の規定は、昭和六十二年度以後の年度分の個人の道府県民税について適用し、昭和六十一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-3601-9/art-2/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-2/par-3 The provisions of Article 4, paragraph (1) and Article 5, paragraph (3) of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax for fiscal year 1987 and thereafter, and for individual prefectural inhabitant tax up to fiscal year 1986, the provisions then in force continue to govern. machine translation, not official **第四項** 新法第五十三条第四項の規定は、昭和六十年四月一日（以下「施行日」という。）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-3601-9/art-2/par-4 · https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-2/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-2/par-4 The provisions of Article 53, paragraph (4) of the New Act apply to corporate prefectural inhabitant tax for business years ending on or after April 1, 1985 (hereinafter referred to as the "Effective Date"), and for corporate prefectural inhabitant tax for business years ending before the Effective Date, 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-3601-9/art-3 · https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-3 **第一項** 別段の定めがあるものを除き、新法の規定中個人の事業税に関する部分は、昭和六十年度以後の年度分の個人の事業税について適用し、昭和五十九年度分までの個人の事業税については、なお従前の例による。 suppl-3601-9/art-3/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-3/par-1 Except as otherwise provided, the provisions of the New Act relating to individual enterprise tax apply to individual enterprise tax for fiscal year 1985 and thereafter, and for individual enterprise tax up to fiscal year 1984, the provisions then in force continue to govern. machine translation, not official **第二項** 新法第七十二条の四第二項の規定（個人の事業税に関する部分に限る。）は、昭和六十一年以後の年の年中における事業の所得に対して課する個人の事業税について適用し、昭和六十年以前の年の年中における事業の所得に対して課する個人の事業税については、なお従前の例による。この場合において、個人が昭和六十一年一月一日前から引き続き第一条の規定による改正前の地方税法（以下「旧法」という。）第七十二条の四第二項第一号から第五号までに掲げる事業（以下この条において「旧非課税事業」という。）を行つているときは、当該旧非課税事業は、同日において新たに開始されたものとみなして、新法の規定中個人の事業税に関する部分を適用する。 suppl-3601-9/art-3/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-3/par-2 The provisions of Article 72-4, paragraph (2) of the New Act (limited to the portion relating to individual enterprise tax) apply to individual enterprise tax imposed on income from business during 1986 and later years, and for individual enterprise tax imposed on income from business during 1985 and earlier years, the provisions then in force continue to govern. In this case, where an individual has continuously, since before January 1, 1986, carried on a business set forth in Article 72-4, paragraph (2), items (i) through (v) of the Local Tax Act prior to amendment by the provisions of Article 1 (hereinafter referred to as the "Former Act") (hereinafter in this Article referred to as a "formerly non-taxable business"), that formerly non-taxable business is deemed to have been newly commenced on that date, and the provisions of the New Act relating to individual enterprise tax apply. machine translation, not official **第三項** 旧非課税事業を行う個人の昭和六十一年から平成十年までの各年の年中における事業の所得に対して課する個人の事業税の課税標準となる事業の所得は、新法第七十二条の十五、第七十二条の十七、第七十二条の十八及び第七十二条の二十の規定にかかわらず、これらの規定を適用して算定した当該個人の事業の所得から、次に掲げる金額のうちいずれか多い金額を控除した金額とする。 suppl-3601-9/art-3/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-3/par-3 The business income that becomes the tax base of individual enterprise tax imposed on income from business of an individual carrying on a formerly non-taxable business during each year from 1986 through 1998 is, notwithstanding Articles 72-15, 72-17, 72-18 and 72-20 of the New Act, the amount obtained by deducting the greater of the amounts set out below from the individual's business income calculated by applying those provisions: machine translation, not official **一** 三百五十万円（旧非課税事業に係る所得の金額に相当するものとして政令で定めるところにより算定した金額（以下この項において「算定金額」という。）が三百五十万円に満たない場合は、当該算定金額） suppl-3601-9/art-3/par-3/item-1 · https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-3/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-3/par-3/item-1 3,500,000 yen (where the amount calculated as provided by Cabinet Order as equivalent to the amount of income relating to the formerly non-taxable business (hereinafter in this paragraph referred to as the "calculated amount") is less than 3,500,000 yen, that calculated amount); machine translation, not official **二** 次に掲げる区分に応じ、それぞれ次に定める金額 suppl-3601-9/art-3/par-3/item-2 · https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-3/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-3/par-3/item-2 the amounts specified below according to the following categories: machine translation, not official **イ** 昭和六十一年から平成六年までの各年　算定金額の二分の一に相当する金額 suppl-3601-9/art-3/par-3/item-2/sub-1 · https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-3/par-3/item-2/sub-1 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-3/par-3/item-2/sub-1 each year from 1986 through 1994: an amount equivalent to one-half of the calculated amount; machine translation, not official **ロ** 平成七年　算定金額の二分の一に相当する金額（当該算定金額が当該個人の前年の算定金額を超える場合には、当該超える部分以外の部分の金額の二分の一に相当する金額に当該超える部分の金額の七分の三に相当する金額を加算した金額） suppl-3601-9/art-3/par-3/item-2/sub-2 · https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-3/par-3/item-2/sub-2 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-3/par-3/item-2/sub-2 1995: an amount equivalent to one-half of the calculated amount (where that calculated amount exceeds the individual's calculated amount for the previous year, the amount obtained by adding an amount equivalent to three-sevenths of the excess portion to an amount equivalent to one-half of the portion other than the excess); machine translation, not official **ハ** 平成八年　算定金額の七分の三に相当する金額（当該算定金額が当該個人の前年の算定金額を超える場合には、当該超える部分以外の部分の金額の七分の三に相当する金額に当該超える部分の金額の三分の一に相当する金額を加算した金額） suppl-3601-9/art-3/par-3/item-2/sub-3 · https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-3/par-3/item-2/sub-3 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-3/par-3/item-2/sub-3 1996: an amount equivalent to three-sevenths of the calculated amount (where that calculated amount exceeds the individual's calculated amount for the previous year, the amount obtained by adding an amount equivalent to one-third of the excess portion to an amount equivalent to three-sevenths of the portion other than the excess); machine translation, not official **ニ** 平成九年　算定金額の三分の一に相当する金額（当該算定金額が当該個人の前年の算定金額を超える場合には、当該超える部分以外の部分の金額の三分の一に相当する金額に当該超える部分の金額の四分の一に相当する金額を加算した金額） suppl-3601-9/art-3/par-3/item-2/sub-4 · https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-3/par-3/item-2/sub-4 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-3/par-3/item-2/sub-4 1997: an amount equivalent to one-third of the calculated amount (where that calculated amount exceeds the individual's calculated amount for the previous year, the amount obtained by adding an amount equivalent to one-fourth of the excess portion to an amount equivalent to one-third of the portion other than the excess); machine translation, not official **ホ** 平成十年　算定金額の六分の一に相当する金額（当該算定金額が当該個人の前年の算定金額を超える場合には、当該超える部分以外の部分の金額の六分の一に相当する金額に当該超える部分の金額の八分の一に相当する金額を加算した金額） suppl-3601-9/art-3/par-3/item-2/sub-5 · https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-3/par-3/item-2/sub-5 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-3/par-3/item-2/sub-5 1998: an amount equivalent to one-sixth of the calculated amount (where that calculated amount exceeds the individual's calculated amount for the previous year, the amount obtained by adding an amount equivalent to one-eighth of the excess portion to an amount equivalent to one-sixth of the portion other than the excess). machine translation, not official **第四項** 前項の場合において、当該個人の事業を行つた期間が一年に満たないときは、同項第一号中「三百五十万円」とあるのは、「三百五十万円に当該年において事業を行つた月数を乗じて得た額を十二で除して算定した金額」とし、当該個人の事業を行つた月数が前年において事業を行つた月数と異なるときは、同項第二号中「前年の算定金額」とあるのは、「前年の算定金額に当該年において事業を行つた月数を乗じて得た額を前年において事業を行つた月数で除して算定した金額」とする。この場合における月数は、暦に従い計算し、一月に満たない端数を生じたときは、一月とする。 suppl-3601-9/art-3/par-4 · https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-3/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-3/par-4 In the case referred to in the preceding paragraph, where the period during which the individual carried on business is less than one year, the phrase "3,500,000 yen" in item (i) of that paragraph is deemed to be replaced with "the amount calculated by multiplying 3,500,000 yen by the number of months in which business was carried on in that year and dividing by 12", and where the number of months in which the individual carried on business differs from the number of months in which business was carried on in the previous year, the phrase "the individual's calculated amount for the previous year" in item (ii) of that paragraph is deemed to be replaced with "the amount calculated by multiplying the individual's calculated amount for the previous year by the number of months in which business was carried on in that year and dividing by the number of months in which business was carried on in the previous year". In this case, the number of months is calculated according to the calendar, and a fraction of less than one month is counted as one month. machine translation, not official **第五項** 新法第七十二条の四第二項の規定（法人の事業税に関する部分に限る。）は、施行日以後に開始する事業年度分の法人の事業税について適用し、施行日前に開始した事業年度分の法人の事業税については、なお従前の例による。この場合において、法人が施行日以後最初に開始する事業年度の開始の日前から引き続き旧非課税事業を行つているときは、当該旧非課税事業は、当該開始の日において新たに開始されたものとみなして、新法の規定中法人の事業税に関する部分を適用する。 suppl-3601-9/art-3/par-5 · https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-3/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-3/par-5 The provisions of Article 72-4, paragraph (2) of the New Act (limited to the portion relating to corporate enterprise tax) apply to corporate enterprise tax for business years beginning on or after the Effective Date, and for corporate enterprise tax for business years beginning before the Effective Date, the provisions then in force continue to govern. In this case, where a corporation has continuously, since before the start date of the first business year beginning on or after the Effective Date, carried on a formerly non-taxable business, that formerly non-taxable business is deemed to have been newly commenced on that start date, and the provisions of the New Act relating to corporate enterprise tax apply. machine translation, not official **第六項** 旧非課税事業を行う法人の施行日から平成十年三月三十一日までの間に開始する各事業年度分の法人の事業税の課税標準となる所得は、新法第七十二条の十四第一項、第七十二条の十五及び第七十二条の二十の規定にかかわらず、これらの規定を適用して算定した当該法人の当該事業年度の所得から、次に掲げる金額のうちいずれか多い金額を控除した金額とする。 suppl-3601-9/art-3/par-6 · https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-3/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-3/par-6 The income that becomes the tax base of corporate enterprise tax for each business year, beginning during the period from the Effective Date to March 31, 1998, of a corporation carrying on a formerly non-taxable business is, notwithstanding Article 72-14, paragraph (1), Article 72-15 and Article 72-20 of the New Act, the amount obtained by deducting the greater of the amounts set out below from the income of that corporation for that business year calculated by applying those provisions: machine translation, not official **一** 三百五十万円（旧非課税事業に係る所得の金額に相当するものとして政令で定めるところにより算定した金額（以下この項において「算定金額」という。）が三百五十万円に満たない場合は、当該算定金額） suppl-3601-9/art-3/par-6/item-1 · https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-3/par-6/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-3/par-6/item-1 3,500,000 yen (where the amount calculated as provided by Cabinet Order as equivalent to the amount of income relating to the formerly non-taxable business (hereinafter in this paragraph referred to as the "calculated amount") is less than 3,500,000 yen, that calculated amount); machine translation, not official **二** 次に掲げる区分に応じ、それぞれ次に定める金額 suppl-3601-9/art-3/par-6/item-2 · https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-3/par-6/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-3/par-6/item-2 the amounts specified below according to the following categories: machine translation, not official **イ** 施行日から平成六年三月三十一日までの間に開始する各事業年度　算定金額の二分の一に相当する金額 suppl-3601-9/art-3/par-6/item-2/sub-1 · https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-3/par-6/item-2/sub-1 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-3/par-6/item-2/sub-1 each business year beginning during the period from the Effective Date to March 31, 1994: an amount equivalent to one-half of the calculated amount; machine translation, not official **ロ** 平成六年四月一日から平成七年三月三十一日までの間に開始する各事業年度　算定金額の二分の一に相当する金額（当該算定金額が当該法人の前事業年度の算定金額を超える場合には、当該超える部分以外の部分の金額の二分の一に相当する金額に当該超える部分の金額の七分の三に相当する金額を加算した金額） suppl-3601-9/art-3/par-6/item-2/sub-2 · https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-3/par-6/item-2/sub-2 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-3/par-6/item-2/sub-2 each business year commencing during the period from April 1, 1994 through March 31, 1995: an amount equivalent to one-half of the calculated amount (where the calculated amount exceeds the calculated amount for the previous business year of the corporation, the amount obtained by adding an amount equivalent to three-sevenths of the amount of the excess portion to an amount equivalent to one-half of the amount of the portion other than the excess portion); machine translation, not official **ハ** 平成七年四月一日から平成八年三月三十一日までの間に開始する各事業年度　算定金額の七分の三に相当する金額（当該算定金額が当該法人の前事業年度の算定金額を超える場合には、当該超える部分以外の部分の金額の七分の三に相当する金額に当該超える部分の金額の三分の一に相当する金額を加算した金額） suppl-3601-9/art-3/par-6/item-2/sub-3 · https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-3/par-6/item-2/sub-3 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-3/par-6/item-2/sub-3 each business year commencing during the period from April 1, 1995 through March 31, 1996: an amount equivalent to three-sevenths of the calculated amount (where the calculated amount exceeds the calculated amount for the previous business year of the corporation, the amount obtained by adding an amount equivalent to one-third of the amount of the excess portion to an amount equivalent to three-sevenths of the amount of the portion other than the excess portion); machine translation, not official **ニ** 平成八年四月一日から平成九年三月三十一日までの間に開始する各事業年度　算定金額の三分の一に相当する金額（当該算定金額が当該法人の前事業年度の算定金額を超える場合には、当該超える部分以外の部分の金額の三分の一に相当する金額に当該超える部分の金額の四分の一に相当する金額を加算した金額） suppl-3601-9/art-3/par-6/item-2/sub-4 · https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-3/par-6/item-2/sub-4 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-3/par-6/item-2/sub-4 each business year commencing during the period from April 1, 1996 through March 31, 1997: an amount equivalent to one-third of the calculated amount (where the calculated amount exceeds the calculated amount for the previous business year of the corporation, the amount obtained by adding an amount equivalent to one-fourth of the amount of the excess portion to an amount equivalent to one-third of the amount of the portion other than the excess portion); machine translation, not official **ホ** 平成九年四月一日から平成十年三月三十一日までの間に開始する各事業年度　算定金額の六分の一に相当する金額（当該算定金額が当該法人の前事業年度の算定金額を超える場合には、当該超える部分以外の部分の金額の六分の一に相当する金額に当該超える部分の金額の八分の一に相当する金額を加算した金額） suppl-3601-9/art-3/par-6/item-2/sub-5 · https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-3/par-6/item-2/sub-5 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-3/par-6/item-2/sub-5 each business year commencing during the period from April 1, 1997 through March 31, 1998: an amount equivalent to one-sixth of the calculated amount (where the calculated amount exceeds the calculated amount for the previous business year of the corporation, the amount obtained by adding an amount equivalent to one-eighth of the amount of the excess portion to an amount equivalent to one-sixth of the amount of the portion other than the excess portion). machine translation, not official **第七項** 前項の場合において、当該法人の事業年度が一年に満たないときは、同項第一号中「三百五十万円」とあるのは、「三百五十万円に当該事業年度の月数を乗じて得た額を十二で除して算定した金額」とし、当該法人の当該事業年度の月数が前事業年度の月数と異なるときは、同項第二号中「前事業年度の算定金額」とあるのは「前事業年度の算定金額に当該事業年度の月数を乗じて得た額を前事業年度の月数で除して算定した金額」とする。この場合における月数は、暦に従い計算し、一月に満たない端数を生じたときは、一月とする。 suppl-3601-9/art-3/par-7 · https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-3/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-3/par-7 In the case of the preceding paragraph, if the business year of the corporation is less than one year, in item (i) of that paragraph the phrase "3,500,000 yen" is deemed to be replaced with "the amount calculated by dividing the amount obtained by multiplying 3,500,000 yen by the number of months in that business year by 12", and if the number of months in that business year of the corporation differs from the number of months in the previous business year, in item (ii) of that paragraph the phrase "calculated amount for the previous business year" is deemed to be replaced with "the amount calculated by dividing the amount obtained by multiplying the calculated amount for the previous business year by the number of months in that business year by the number of months in the previous business year". In this case, the number of months is calculated according to the calendar, and a fraction of less than one month is treated as one month. machine translation, not official **第八項** 第二項から前項までに定めるもののほか、旧非課税事業を行う個人又は法人に係る事業税の課税標準の算定その他事業税に関する規定の適用に関し必要な事項は、政令で定める。 suppl-3601-9/art-3/par-8 · https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-3/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-3/par-8 In addition to what is provided for in paragraph (2) through the preceding paragraph, matters necessary for the calculation of the tax base of enterprise tax relating to individuals or corporations that carry on formerly non-taxable businesses, and for the application of other provisions concerning enterprise tax, are specified by Cabinet Order. 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-3601-9/art-4 · https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/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-3601-9/art-4/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/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は、昭和六十年七月一日以後の同項に規定する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し、同日前の同項に規定する住宅の取得に対して課する不動産取得税については、なお従前の例による。 suppl-3601-9/art-4/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-4/par-2 The provisions of Article 73-14, paragraph (1) of the New Act apply to real property acquisition tax to be imposed on the acquisition of a dwelling prescribed in that paragraph on or after July 1, 1985, and for real property acquisition tax imposed on the acquisition of a dwelling prescribed in that paragraph before that date, the provisions then in force continue to govern. machine translation, not official **第三項** 前項の規定にかかわらず、新法第七十三条の十四第一項の規定は、昭和六十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。以下この項において同じ。）をした者が、同日以後、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いて、同条第二項の規定により前後の住宅の建築をもつて一戸の住宅の建築とみなされるときにおける当該住宅の取得に対して課する不動産取得税について適用する。 suppl-3601-9/art-4/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-4/par-3 Notwithstanding the provisions of the preceding paragraph, the provisions of Article 73-14, paragraph (1) of the New Act apply to real property acquisition tax imposed on the acquisition of the dwellings in the case where a person who built a dwelling before July 1, 1985 (including the purchase of a newly built dwelling that has not yet been used for residence by any person; the same applies hereinafter in this paragraph) 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 the construction of the earlier and later dwellings is deemed to be the construction of one dwelling unit pursuant to the provisions of paragraph (2) of that Article. machine translation, not official **第四項** 旧法第七十三条の二十八第二項の規定は、施行日前に同条第一項の規定の適用を受ける土地及び同項に規定する旧法第七十三条の二第二項の規定により地方住宅供給公社が不動産取得税の納税義務を負うこととなる住宅について、施行日以後に地方住宅供給公社から最初に譲渡が行われた場合における当該不動産の取得に対して課すべき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、旧法第七十三条の二十八第二項中「前項」とあるのは、「地方税法等の一部を改正する法律（昭和六十年法律第九号）第一条の規定による改正前の地方税法第七十三条の二十八第一項」とする。 suppl-3601-9/art-4/par-4 · https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-4/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-4/par-4 The provisions of Article 73-28, paragraph (2) of the Former Act remain in force with respect to real property acquisition tax to be imposed on the acquisition of real property in the case where, with respect to the land subject to paragraph (1) of that Article before the Effective Date and the dwellings for which a Local Housing Corporation comes to bear tax liability for real property acquisition tax pursuant to Article 73-2, paragraph (2) of the Former Act as prescribed in Article 73-28, paragraph (1) of the Former Act, the first transfer from the Local Housing Corporation takes place on or after the Effective Date. In this case, the phrase "the preceding paragraph" in Article 73-28, paragraph (2) of the Former Act is deemed to be replaced with "Article 73-28, paragraph (1) of the Local Tax Act prior to its amendment by the provisions of Article 1 of the Act Partially Amending the Local Tax Act, etc. (Act No. 9 of 1985)". machine translation, not official **第五項** 新法附則第十条の二第二項の規定は、昭和五十九年四月一日以後に新築された新法第七十三条の二十四第一項第三号の特例適用住宅に係る土地の取得に対して課すべき不動産取得税について適用し、同日前に新築された同号の特例適用住宅に係る土地の取得に対して課すべき不動産取得税については、なお従前の例による。 suppl-3601-9/art-4/par-5 · https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-4/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-4/par-5 The provisions of Article 10-2, paragraph (2) of the Supplementary Provisions of the New Act apply to real property acquisition tax to be imposed on the acquisition of land for a dwelling eligible for the special measure under Article 73-24, paragraph (1), item (iii) of the New Act newly built on or after April 1, 1984, and for real property acquisition tax to be imposed on the acquisition of land for a dwelling eligible for the special measure under that item newly built before that date, the provisions then in force continue to govern. machine translation, not official ### 第五条（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-3601-9/art-5 · https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-5 **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、昭和六十年度以後の年度分の個人の市町村民税について適用し、昭和五十九年度分までの個人の市町村民税については、なお従前の例による。 suppl-3601-9/art-5/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-5/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 1985 and subsequent fiscal years, and for individual municipal inhabitant tax for fiscal years up to and including fiscal year 1984, the provisions then in force continue to govern. machine translation, not official **第二項** 新法第三百十四条の二第一項第三号並びに附則第三十四条の二及び第三十四条の三の規定は、昭和六十一年度以後の年度分の個人の市町村民税について適用し、昭和六十年度分までの個人の市町村民税については、なお従前の例による。 suppl-3601-9/art-5/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-5/par-2 The provisions of Article 314-2, paragraph (1), item (iii) of the New Act and Articles 34-2 and 34-3 of the Supplementary Provisions of the New Act apply to individual municipal inhabitant tax for fiscal year 1986 and subsequent fiscal years, and for individual municipal inhabitant tax for fiscal years up to and including fiscal year 1985, the provisions then in force continue to govern. machine translation, not official **第三項** 新法附則第四条第一項及び第五条第三項の規定は、昭和六十二年度以後の年度分の個人の市町村民税について適用し、昭和六十一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-3601-9/art-5/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-5/par-3 The provisions of Article 4, paragraph (1) and Article 5, paragraph (3) of the Supplementary Provisions of the New Act apply to individual municipal inhabitant tax for fiscal year 1987 and subsequent fiscal years, and for individual municipal inhabitant tax for fiscal years up to and including fiscal year 1986, the provisions then in force continue to govern. machine translation, not official **第四項** 新法第三百二十一条の八第四項の規定は、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-3601-9/art-5/par-4 · https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-5/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-5/par-4 The provisions of Article 321-8, paragraph (4) 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 ### 第六条（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-3601-9/art-6 · https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-6 **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、昭和六十年度以後の年度分の固定資産税について適用し、昭和五十九年度分までの固定資産税については、なお従前の例による。 suppl-3601-9/art-6/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-6/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 1985 and subsequent fiscal years, and for fixed assets tax for fiscal years up to and including fiscal year 1984, the provisions then in force continue to govern. machine translation, not official **第二項** 昭和五十六年一月二日から昭和五十九年一月一日までの間に設けられた旧法第三百四十九条の三第十五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、なお従前の例による。 suppl-3601-9/art-6/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-6/par-2 For fixed assets tax imposed on the structures prescribed in Article 349-3, paragraph (15) of the Former Act that were installed during the period from January 2, 1981 through January 1, 1984, the provisions then in force continue to govern. machine translation, not official **第三項** 昭和五十七年一月二日から昭和五十九年一月一日までの間に敷設された旧法附則第十五条第十二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、なお従前の例による。 suppl-3601-9/art-6/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-6/par-3 For fixed assets tax imposed on the structures prescribed in Article 15, paragraph (12) of the Supplementary Provisions of the Former Act that were laid during the period from January 2, 1982 through January 1, 1984, the provisions then in force continue to govern. machine translation, not official **第四項** 昭和五十九年三月三十一日までに取得された旧法附則第十五条第十四項に規定する償却資産に対して課する固定資産税については、なお従前の例による。 suppl-3601-9/art-6/par-4 · https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-6/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-6/par-4 For fixed assets tax imposed on the depreciable assets prescribed in Article 15, paragraph (14) of the Supplementary Provisions of the Former Act that were acquired by March 31, 1984, the provisions then in force continue to govern. machine translation, not official **第五項** 昭和五十七年一月二日から昭和五十九年一月一日までの間に取得された旧法附則第十五条第二十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-3601-9/art-6/par-5 · https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-6/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-6/par-5 For fixed assets tax imposed on the houses and depreciable assets prescribed in Article 15, paragraph (20) of the Supplementary Provisions of the Former Act that were acquired during the period from January 2, 1982 through January 1, 1984, the provisions then in force continue to govern. machine translation, not official **第六項** 特定市街化区域農地の固定資産税の課税の適正化に伴う宅地化促進臨時措置法（昭和四十八年法律第百二号）の施行の日から昭和六十年三月三十一日までの間に新築された旧法附則第十六条第三項に規定する貸家住宅及び当該期間内に新築された同条第四項に規定する貸家住宅の敷地の用に供する土地のうち同項に規定する旧農地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-3601-9/art-6/par-6 · https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-6/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-6/par-6 For fixed assets tax imposed on the rental housing prescribed in Article 16, paragraph (3) of the Supplementary Provisions of the Former Act that was newly built, and on the former farmland prescribed in paragraph (4) of that Article among the land used as the site of rental housing prescribed in that paragraph that was newly built within that period, during the period from the effective date of the Act on Temporary Measures concerning Promotion of Conversion of Farmlands into Housing Lands in Relation to Securing Fair Taxation of Fixed Asset Tax on Specified Farmlands in Urbanization Areas (Act No. 102 of 1973) through March 31, 1985, the provisions then in force continue to govern. machine translation, not official ### 第七条 suppl-3601-9/art-7 · https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-7 **第一項** 昭和六十年度分の固定資産税に限り、新法附則第十八条第一項、第十九条第一項又は第十九条の四の規定の適用を受ける土地に対して課する固定資産税については、市町村長は、新法附則第二十八条第一項の規定により土地課税台帳等に登録された同項各号に定める額及び同項の比準課税標準額並びに同条第二項の規定により土地課税台帳等に登録された同項各号に定める額については、これらの額を当該土地の所有者に通知することによ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「地方税法等の一部を改正する法律（昭和六十年法律第九号）附則第七条の規定による附則第二十八条第一項の比準課税標準額の通知をした日以後において当該通知に係る同項の比準課税標準額」と、「価格若しくは同項の比準課税標準額」とあるのは「同項の比準課税標準額」と、「価格等を」とあるのは「同項の比準課税標準額を」と、新法第四百三十二条第一項中「第四百十五条第一項（第四百十九条第三項の場合を含む。）の縦覧期間の初日からその末日後十日までの間において、又は第四百十七条第一項」とあるのは「地方税法等の一部を改正する法律附則第七条の規定による附則第二十八条第一項の比準課税標準額の通知を受けた日又は同法附則第七条の規定により読み替えて適用される第四百十七条第一項」とする。 suppl-3601-9/art-7/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-7/par-1 Solely for fixed assets tax for fiscal year 1985, with respect to fixed assets tax imposed on land subject to Article 18, paragraph (1), Article 19, paragraph (1) or Article 19-4 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, and 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, 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 7 of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 9 of 1985)", 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 7 of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc., or Article 417, paragraph (1) as applied with terms replaced pursuant to Article 7 of the Supplementary Provisions of that Act". machine translation, not official ### 第八条（軽自動車税に関する経過措置） — Transitional Measures Concerning Light Motor Vehicle Tax caption: machine translation, not official suppl-3601-9/art-8 · https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-8 **第一項** 新法第四百四十四条第一項第一号及び附則第三十条の二第一項の規定は、昭和六十年度以後の年度分の軽自動車税について適用し、昭和五十九年度分までの軽自動車税については、なお従前の例による。 suppl-3601-9/art-8/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-8/par-1 The provisions of Article 444, paragraph (1), item (i) of the New Act and Article 30-2, paragraph (1) of the Supplementary Provisions of the New Act apply to light motor vehicle tax for fiscal year 1985 and subsequent fiscal years, and for light motor vehicle tax for fiscal years up to and including fiscal year 1984, the provisions then in force continue to govern. machine translation, not official **第二項** 旧法附則第三十条の二第一項に規定する電気を動力源とする軽自動車等に対して課する昭和五十九年度分の軽自動車税については、なお従前の例による。 suppl-3601-9/art-8/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-8/par-2 For light motor vehicle tax for fiscal year 1984 imposed on the light motor vehicles, etc. using electricity as a power source prescribed in Article 30-2, paragraph (1) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern. machine translation, not official ### 第九条（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-3601-9/art-9 · https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-9 **第一項** 新法第五百八十六条第二項第一号の二及び第二十九号の規定（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。）並びに新法附則第三十一条の三第一項及び第三十一条の四の規定は、昭和六十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、昭和五十九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-3601-9/art-9/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-9/par-1 The provisions of Article 586, paragraph (2), item (i)-2 and item (xxix) of the New Act (limited to the portion concerning special land holding tax imposed on land) and Article 31-3, paragraph (1) and Article 31-4 of the Supplementary Provisions of the New Act apply to special land holding tax imposed on land for fiscal year 1985 and subsequent fiscal years, and for special land holding tax imposed on land for fiscal years up to and including fiscal year 1984, 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一号の二及び第二十九号の規定（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対して課すべき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-3601-9/art-9/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-9/par-2 The provisions of Article 586, paragraph (2), item (i)-2 and 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 to be imposed on acquisitions of land on or after the Effective Date, and for special land holding tax imposed on acquisitions of land before the Effective Date, the provisions then in force continue to govern. machine translation, not official ### 第十条（事業所税に関する経過措置） — Transitional Measures Concerning Business Office Tax caption: machine translation, not official suppl-3601-9/art-10 · https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-10 **第一項** 新法第七百一条の四十一第一項の表の第十号の規定は、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-3601-9/art-10/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-10/par-1 The provisions of item (x) of the table in Article 701-41, paragraph (1) 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 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 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 ### 第十一条（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-3601-9/art-11 · https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-11 **第一項** 新法の規定中都市計画税に関する部分は、昭和六十年度以後の年度分の都市計画税について適用し、昭和五十九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-3601-9/art-11/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-11/par-1 The provisions of the New Act concerning city planning tax apply to city planning tax for fiscal year 1985 and subsequent fiscal years, and for city planning tax for fiscal years up to and including fiscal year 1984, the provisions then in force continue to govern. machine translation, not official ### 第十二条（自動車税に関する経過措置） — Transitional Measures Concerning Automobile Tax caption: machine translation, not official suppl-3601-9/art-12 · https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-12 **第一項** 旧法附則第十二条の二第一項に規定する電気を動力源とする自動車に対して課する昭和五十九年度分の自動車税については、なお従前の例による。 suppl-3601-9/art-12/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-12/par-1 For automobile tax for fiscal year 1984 imposed on the motor vehicles using electricity as a power source prescribed in Article 12-2, paragraph (1) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern. machine translation, not official ### 第十三条（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-3601-9/art-13 · https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-13 **第一項** 昭和五十九年四月一日から昭和六十年三月三十一日までの間において狩猟者の登録を受ける者に対して課する狩猟者登録税については、なお従前の例による。 suppl-3601-9/art-13/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-13/par-1 For hunter registration tax imposed on a person who receives hunter registration during the period from April 1, 1984 through March 31, 1985, the provisions then in force continue to govern. machine translation, not official ### 第十四条（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-3601-9/art-14 · https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-14 **第一項** 旧法附則第三十三条第一項の規定により読み替えて適用される旧法第七百三条の四第五項及び第八項の規定による昭和五十九年度分の国民健康保険税の算定については、なお従前の例による。 suppl-3601-9/art-14/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-14/par-1 For the calculation of national health insurance tax for fiscal year 1984 under Article 703-4, paragraphs (5) and (8) of the Former Act as applied with terms replaced pursuant to Article 33, paragraph (1) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern. machine translation, not official **第二項** 旧法附則第三十三条第二項の規定により読み替えて適用される旧法第七百三条の五の規定による昭和五十九年度分の国民健康保険税の減額については、なお従前の例による。 suppl-3601-9/art-14/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-14/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-14/par-2 For the reduction of national health insurance tax for fiscal year 1984 under Article 703-5 of the Former Act as applied with terms replaced pursuant to Article 33, paragraph (2) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern. machine translation, not official ### 第十五条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions caption: machine translation, not official suppl-3601-9/art-15 · https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-15 **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-3601-9/art-15/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-15/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-3601-9/art-17 · https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/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-3601-9/art-17/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-17/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/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-3601-9/art-1/par-1/item-1: 附則第四条第二項 → 地方税法 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-3601-9/art-4/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-4/par-2 - suppl-3601-9/art-1/par-1/item-1: 第三項 → 地方税法 附則第四条第三項 (Supplementary Provisions, Article 4, paragraph (3)), suppl-3601-9/art-4/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-4/par-3 - suppl-3601-9/art-1/par-1/item-3: 附則第二条第二項 → 地方税法 附則第二条第二項 (Supplementary Provisions, Article 2, paragraph (2)), suppl-3601-9/art-2/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-2/par-2 - suppl-3601-9/art-1/par-1/item-3: 第五条第二項 → 地方税法 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-3601-9/art-5/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-5/par-2 - suppl-3601-9/art-1/par-1/item-4: 附則第二条第三項 → 地方税法 附則第二条第三項 (Supplementary Provisions, Article 2, paragraph (3)), suppl-3601-9/art-2/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-2/par-3 - suppl-3601-9/art-1/par-1/item-4: 第五条第三項 → 地方税法 附則第五条第三項 (Supplementary Provisions, Article 5, paragraph (3)), suppl-3601-9/art-5/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-5/par-3 - suppl-3601-9/art-2/par-2: 新法第三十四条第一項第三号 → 地方税法 第三十四条第一項第三号 (Article 34, paragraph (1), item (iii)), art-34/par-1/item-3 — https://japanlaw.org/en/local-tax-act/art-34/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-34/par-1/item-3 - suppl-3601-9/art-2/par-3: 新法附則第四条第一項 → 地方税法 附則第四条第一項 (Supplementary Provisions, Article 4, paragraph (1)), suppl-3251-226/art-4/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-4/par-1 - suppl-3601-9/art-2/par-3: 第五条第三項 → 地方税法 附則第五条第三項 (Supplementary Provisions, Article 5, paragraph (3)), suppl-3251-226/art-5/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5/par-3 - suppl-3601-9/art-2/par-4: 新法第五十三条第四項 → 地方税法 第五十三条第四項 (Article 53, paragraph (4)), art-53/par-4 — https://japanlaw.org/en/local-tax-act/art-53/par-4 · https://japanlaw.org/l/325AC0000000226/art-53/par-4 - suppl-3601-9/art-3/par-2: 新法第七十二条の四第二項 → 地方税法 第七十二条の四第二項 (Article 72-4, paragraph (2)), art-72-4/par-2 — https://japanlaw.org/en/local-tax-act/art-72-4/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-4/par-2 - suppl-3601-9/art-3/par-2: この条 → 地方税法 附則第三条 (Supplementary Provisions, Article 3), suppl-3601-9/art-3 — https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-3 - suppl-3601-9/art-3/par-3: 新法第七十二条の十五 → 地方税法 第七十二条の十五 (Article 72-15), art-72-15 — https://japanlaw.org/en/local-tax-act/art-72-15 · https://japanlaw.org/l/325AC0000000226/art-72-15 - suppl-3601-9/art-3/par-3: 第七十二条の十七 → 地方税法 第七十二条の十七 (Article 72-17), art-72-17 — https://japanlaw.org/en/local-tax-act/art-72-17 · https://japanlaw.org/l/325AC0000000226/art-72-17 - suppl-3601-9/art-3/par-3: 第七十二条の十八 → 地方税法 第七十二条の十八 (Article 72-18), art-72-18 — https://japanlaw.org/en/local-tax-act/art-72-18 · https://japanlaw.org/l/325AC0000000226/art-72-18 - suppl-3601-9/art-3/par-3: 第七十二条の二十 → 地方税法 第七十二条の二十 (Article 72-20), art-72-20 — https://japanlaw.org/en/local-tax-act/art-72-20 · https://japanlaw.org/l/325AC0000000226/art-72-20 - suppl-3601-9/art-3/par-3/item-1: この項 → 地方税法 附則第三条第三項 (Supplementary Provisions, Article 3, paragraph (3)), suppl-3601-9/art-3/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-3/par-3 - suppl-3601-9/art-3/par-4: 前項 → 地方税法 附則第三条第三項 (Supplementary Provisions, Article 3, paragraph (3)), suppl-3601-9/art-3/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-3/par-3 - suppl-3601-9/art-3/par-4: 同項第一号 → 地方税法 附則第三条第三項第一号 (Supplementary Provisions, Article 3, paragraph (3), item (i)), suppl-3601-9/art-3/par-3/item-1 — https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-3/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-3/par-3/item-1 - suppl-3601-9/art-3/par-4: 同項第二号 → 地方税法 附則第三条第三項第二号 (Supplementary Provisions, Article 3, paragraph (3), item (ii)), suppl-3601-9/art-3/par-3/item-2 — https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-3/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-3/par-3/item-2 - suppl-3601-9/art-3/par-5: 新法第七十二条の四第二項 → 地方税法 第七十二条の四第二項 (Article 72-4, paragraph (2)), art-72-4/par-2 — https://japanlaw.org/en/local-tax-act/art-72-4/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-4/par-2 - suppl-3601-9/art-3/par-6: 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-3601-9/art-3/par-6: 第七十二条の十五 → 地方税法 第七十二条の十五 (Article 72-15), art-72-15 — https://japanlaw.org/en/local-tax-act/art-72-15 · https://japanlaw.org/l/325AC0000000226/art-72-15 - suppl-3601-9/art-3/par-6: 第七十二条の二十 → 地方税法 第七十二条の二十 (Article 72-20), art-72-20 — https://japanlaw.org/en/local-tax-act/art-72-20 · https://japanlaw.org/l/325AC0000000226/art-72-20 - suppl-3601-9/art-3/par-6/item-1: この項 → 地方税法 附則第三条第六項 (Supplementary Provisions, Article 3, paragraph (6)), suppl-3601-9/art-3/par-6 — https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-3/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-3/par-6 - suppl-3601-9/art-3/par-7: 前項 → 地方税法 附則第三条第六項 (Supplementary Provisions, Article 3, paragraph (6)), suppl-3601-9/art-3/par-6 — https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-3/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-3/par-6 - suppl-3601-9/art-3/par-7: 同項第一号 → 地方税法 附則第三条第六項第一号 (Supplementary Provisions, Article 3, paragraph (6), item (i)), suppl-3601-9/art-3/par-6/item-1 — https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-3/par-6/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-3/par-6/item-1 - suppl-3601-9/art-3/par-7: 同項第二号 → 地方税法 附則第三条第六項第二号 (Supplementary Provisions, Article 3, paragraph (6), item (ii)), suppl-3601-9/art-3/par-6/item-2 — https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-3/par-6/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-3/par-6/item-2 - suppl-3601-9/art-3/par-8: 第二項から前項まで → 地方税法 附則第三条第二項 (Supplementary Provisions, Article 3, paragraph (2)), suppl-3601-9/art-3/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-3/par-2 - suppl-3601-9/art-3/par-8: 第二項から前項まで → 地方税法 附則第三条第三項 (Supplementary Provisions, Article 3, paragraph (3)), suppl-3601-9/art-3/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-3/par-3 - suppl-3601-9/art-3/par-8: 第二項から前項まで → 地方税法 附則第三条第四項 (Supplementary Provisions, Article 3, paragraph (4)), suppl-3601-9/art-3/par-4 — https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-3/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-3/par-4 - suppl-3601-9/art-3/par-8: 第二項から前項まで → 地方税法 附則第三条第五項 (Supplementary Provisions, Article 3, paragraph (5)), suppl-3601-9/art-3/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-3/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-3/par-5 - suppl-3601-9/art-3/par-8: 第二項から前項まで → 地方税法 附則第三条第六項 (Supplementary Provisions, Article 3, paragraph (6)), suppl-3601-9/art-3/par-6 — https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-3/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-3/par-6 - suppl-3601-9/art-3/par-8: 第二項から前項まで → 地方税法 附則第三条第七項 (Supplementary Provisions, Article 3, paragraph (7)), suppl-3601-9/art-3/par-7 — https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-3/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-3/par-7 - suppl-3601-9/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-3601-9/art-4/par-3: 前項 → 地方税法 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-3601-9/art-4/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-4/par-2 - suppl-3601-9/art-4/par-3: 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-3601-9/art-4/par-3: この項 → 地方税法 附則第四条第三項 (Supplementary Provisions, Article 4, paragraph (3)), suppl-3601-9/art-4/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-4/par-3 - suppl-3601-9/art-4/par-3: 同条第二項 → 地方税法 第七十三条の十四第二項 (Article 73-14, paragraph (2)), art-73-14/par-2 — https://japanlaw.org/en/local-tax-act/art-73-14/par-2 · https://japanlaw.org/l/325AC0000000226/art-73-14/par-2 - suppl-3601-9/art-4/par-5: 新法附則第十条の二第二項 → 地方税法 附則第十条の三第二項 (Supplementary Provisions, Article 10-3, paragraph (2)), suppl-3251-226/art-10-3/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-10-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-10-3/par-2 - suppl-3601-9/art-4/par-5: 新法第七十三条の二十四第一項第三号 → 地方税法 第七十三条の二十四第一項第三号 (Article 73-24, paragraph (1), item (iii)), art-73-24/par-1/item-3 — https://japanlaw.org/en/local-tax-act/art-73-24/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-73-24/par-1/item-3 - suppl-3601-9/art-5/par-2: 新法第三百十四条の二第一項第三号 → 地方税法 第三百十四条の二第一項第三号 (Article 314-2, paragraph (1), item (iii)), art-314-2/par-1/item-3 — https://japanlaw.org/en/local-tax-act/art-314-2/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-314-2/par-1/item-3 - suppl-3601-9/art-5/par-3: 新法附則第四条第一項 → 地方税法 附則第四条第一項 (Supplementary Provisions, Article 4, paragraph (1)), suppl-3251-226/art-4/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-4/par-1 - suppl-3601-9/art-5/par-3: 第五条第三項 → 地方税法 附則第五条第三項 (Supplementary Provisions, Article 5, paragraph (3)), suppl-3251-226/art-5/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5/par-3 - suppl-3601-9/art-5/par-4: 新法第三百二十一条の八第四項 → 地方税法 第三百二十一条の八第四項 (Article 321-8, paragraph (4)), art-321-8/par-4 — https://japanlaw.org/en/local-tax-act/art-321-8/par-4 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-4 - suppl-3601-9/art-7/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-3601-9/art-7/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-3601-9/art-7/par-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-3601-9/art-7/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-3601-9/art-7/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-3601-9/art-7/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-3601-9/art-7/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-3601-9/art-7/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-3601-9/art-7/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-3601-9/art-7/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-3601-9/art-7/par-1: 地方税法等の一部を改正する法律（昭和六十年法律第九号）附則第七条 → 地方税法 附則第七条 (Supplementary Provisions, Article 7), suppl-3601-9/art-7 — https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-7 - suppl-3601-9/art-7/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-3601-9/art-9/par-1: 新法第五百八十六条第二項第一号の二 → 地方税法 第五百八十六条第二項第一号の二 (Article 586, paragraph (2), item (i-2)), art-586/par-2/item-1-2 — https://japanlaw.org/en/local-tax-act/art-586/par-2/item-1-2 · https://japanlaw.org/l/325AC0000000226/art-586/par-2/item-1-2 - suppl-3601-9/art-9/par-1: 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-3601-9/art-9/par-1: 新法附則第三十一条の三第一項 → 地方税法 附則第三十一条の三第一項 (Supplementary Provisions, Article 31-3, paragraph (1)), suppl-3251-226/art-31-3/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-31-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-3/par-1 - suppl-3601-9/art-9/par-1: 第三十一条の四 → 地方税法 附則第三十一条の四 (Supplementary Provisions, Article 31-4), suppl-3251-226/art-31-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-31-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-4 - suppl-3601-9/art-9/par-2: 新法第五百八十六条第二項第一号の二 → 地方税法 第五百八十六条第二項第一号の二 (Article 586, paragraph (2), item (i-2)), art-586/par-2/item-1-2 — https://japanlaw.org/en/local-tax-act/art-586/par-2/item-1-2 · https://japanlaw.org/l/325AC0000000226/art-586/par-2/item-1-2 - suppl-3601-9/art-9/par-2: 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-3601-9/art-10/par-1: 新法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-3601-9/art-10/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-3601-9/art-10/par-1: この条 → 地方税法 附則第十条 (Supplementary Provisions, Article 10), suppl-3601-9/art-10 — https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-10 - suppl-3601-9/art-10/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-3601-9/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-3601-9/art-2 — https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-2 ## Cited by 13 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-3601-9/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-1/par-1/item-1 - 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-3601-9/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/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-3601-9/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-1/par-1/item-4 - 地方税法 附則第三条第二項（事業税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-3/par-2 - 地方税法 附則第三条第三項第一号（事業税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-3/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-3/par-3/item-1 - 地方税法 附則第三条第四項（事業税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-3/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-3/par-4 - 地方税法 附則第三条第六項第一号（事業税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-3/par-6/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-3/par-6/item-1 - 地方税法 附則第三条第七項（事業税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-3/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-3/par-7 - 地方税法 附則第三条第八項（事業税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-3/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-3/par-8 - 地方税法 附則第四条第三項（不動産取得税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-4/par-3 - 地方税法 附則第七条第一項 — https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-7/par-1 - 地方税法 附則第十条第一項（事業所税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-10/par-1 - 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-3601-9/art-17/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/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-20261027T202151-291, 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-20261027T214204-245, 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