# 地方税法 / Local Tax Act — 附 則 (Supplementary Provisions)
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- 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-3611-14`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3611-14
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3611-14
- 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.
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## 附 則 昭和六一年三月三一日法律第一四号
suppl-3611-14 · https://japanlaw.org/en/local-tax-act/suppl-3611-14 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14
### 第一条（施行期日） — Effective Date
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suppl-3611-14/art-1 · https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-1
**第一項** この法律は、昭和六十一年四月一日から施行する。ただし、第一条中地方税法第四百八十九条の改正規定及び附則第十条の規定は、同年六月一日から施行する。
suppl-3611-14/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-1/par-1
This Act comes into effect on April 1, 1986; provided, however, that the provisions amending Article 489 of the Local Tax Act in Article 1 and the provisions of Article 10 of the Supplementary Provisions come into effect on June 1 of that year.
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### 第二条（道府県民税に関する経過措置） — Transitional Measures Concerning Prefectural Inhabitant Tax
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suppl-3611-14/art-2 · https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/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。）第三十四条第三項並びに新法附則第三条の三第一項及び第二項の規定は、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-3611-14/art-2/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-2/par-1
The provisions of Article 34, paragraph (3) of the Local Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "New Act") and Article 3-3, paragraphs (1) and (2) of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax for fiscal year 1986 and subsequent fiscal years, and for individual prefectural inhabitant tax for fiscal years up to and including fiscal year 1985, the provisions then in force continue to govern.
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**第二項** 第一条の規定による改正前の地方税法（以下「旧法」という。）附則第四条第二項に規定する還付を受けた所得税の額の計算の基礎となつた純損失の金額に係る旧法第三十二条第八項の規定による控除については、なお従前の例による。
suppl-3611-14/art-2/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-2/par-2
For the deduction under Article 32, paragraph (8) of the Local Tax Act prior to its amendment by the provisions of Article 1 (hereinafter referred to as the "Former Act") concerning the amount of net loss that formed the basis for calculating the amount of income tax for which a refund was received as prescribed in Article 4, paragraph (2) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern.
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**第三項** 新法第二十五条第一項第二号の規定は、昭和六十一年四月一日（以下「施行日」という。）以後に終了する事業年度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-3611-14/art-2/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-2/par-3
The provisions of Article 25, paragraph (1), item (ii) of the New Act apply to corporate prefectural inhabitant tax for business years ending on or after April 1, 1986 (hereinafter referred to as 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.
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### 第三条（事業税に関する経過措置） — Transitional Measures Concerning Enterprise Tax
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suppl-3611-14/art-3 · https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-3
**第一項** 旧法附則第九条第三項に規定する還付を受けた所得税の額の計算の基礎となつた純損失の金額に係る旧法第七十二条の十七第六項の規定による控除については、なお従前の例による。
suppl-3611-14/art-3/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-3/par-1
For the deduction under Article 72-17, paragraph (6) of the Former Act concerning the amount of net loss that formed the basis for calculating the amount of income tax for which a refund was received as prescribed in Article 9, paragraph (3) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern.
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### 第四条（不動産取得税に関する経過措置） — Transitional Measures Concerning Real Property Acquisition Tax
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suppl-3611-14/art-4 · https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-4
**第一項** 施行日前の旧法附則第十一条第一項に規定する施設、同条第六項に規定する施設、同条第七項に規定する家屋及び同条第九項に規定する施設又は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-3611-14/art-4/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-4/par-1
For real property acquisition tax imposed on the acquisition, before the Effective Date, of the facility prescribed in Article 11, paragraph (1) of the Supplementary Provisions of the Former Act, the facility prescribed in paragraph (6) of that Article, the house prescribed in paragraph (7) of that Article, and the facility or real property prescribed in paragraph (9) of that Article, the provisions then in force continue to govern.
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### 第五条（道府県たばこ消費税に関する経過措置） — Transitional Measures Concerning Prefectural Tobacco Consumption Tax
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suppl-3611-14/art-5 · https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-5
**第一項** 昭和六十一年五月一日（次項及び第三項において「指定日」という。）前に課した、又は課すべきであつた道府県たばこ消費税については、なお従前の例による。
suppl-3611-14/art-5/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-5/par-1
For prefectural tobacco consumption tax imposed, or that should have been imposed, before May 1, 1986 (referred to as the "designated day" in the following paragraph and paragraph (3)), the provisions then in force continue to govern.
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**第二項** 指定日前に地方税法第七十四条の二第一項の売渡し又は同条第二項の売渡し若しくは消費等（同法第七十四条の六第一項第一号及び第二号に規定する売渡しを除く。）が行われた製造たばこを指定日に販売のため所持する卸売販売業者等（新法第七十四条の二第一項に規定する卸売販売業者等をいう。以下この項及び第七項において同じ。）又は小売販売業者がある場合において、これらの者が租税特別措置法の一部を改正する法律（昭和六十一年法律第十三号）附則第二十一条第四項の規定により製造たばこの製造者として当該製造たばこを指定日にこれらの者の製造たばこの製造場から移出したものとみなして同項の規定によりたばこ消費税を課されることとなるときは、これらの者が卸売販売業者等として当該製造たばこを指定日に小売販売業者に売り渡したものとみなして、これらの者が卸売販売業者等である場合には当該製造たばこの貯蔵場所、これらの者が小売販売業者である場合には当該製造たばこを直接管理する当該小売販売業者の営業所の所在する道府県において道府県たばこ消費税を課する。この場合における道府県たばこ消費税の課税標準は、当該売り渡したものとみなされる製造たばこの本数とし、当該道府県たばこ消費税の税率は、千本につき百六十円とする。
suppl-3611-14/art-5/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-5/par-2
If there is a wholesale seller, etc. (meaning a wholesale seller, etc. prescribed in Article 74-2, paragraph (1) of the New Act; the same applies hereinafter in this paragraph and paragraph (7)) or a tobacco retailer that possesses for sale on the designated day manufactured tobacco for which a sale under Article 74-2, paragraph (1) of the Local Tax Act, or a sale or consumption, etc. under paragraph (2) of that Article (excluding a sale prescribed in Article 74-6, paragraph (1), items (i) and (ii) of that Act), was made before the designated day, and those persons come to be subject to tobacco consumption tax under Article 21, paragraph (4) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 13 of 1986) on the basis that they are deemed, as manufacturers of manufactured tobacco, to have removed that manufactured tobacco on the designated day from their manufacturing sites of manufactured tobacco, prefectural tobacco consumption tax is imposed, on the basis that those persons are deemed to have sold that manufactured tobacco on the designated day, as wholesale sellers, etc., to a tobacco retailer, in the prefecture where the storage place of that manufactured tobacco is located if those persons are wholesale sellers, etc., or where the business office of the tobacco retailer that directly manages that manufactured tobacco is located if those persons are tobacco retailers. In this case, the tax base of that prefectural tobacco consumption tax is the number of sticks of the manufactured tobacco deemed to have been sold, and the tax rate of that prefectural tobacco consumption tax is 160 yen per 1,000 sticks.
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**第三項** 前項に規定する者は、同項に規定する貯蔵場所又は小売販売業者の営業所ごとに、自治省令で定める様式によつて、次に掲げる事項を記載した申告書を指定日から起算して一月以内に、当該貯蔵場所又は小売販売業者の営業所の所在地の道府県知事に提出しなければならない。
suppl-3611-14/art-5/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-5/par-3
A person prescribed in the preceding paragraph must, for each storage place prescribed in that paragraph or business office of a tobacco retailer, submit a return stating the following matters, in the form specified by Order of the Ministry of Home Affairs, to the prefectural governor of the prefecture where that storage place or business office of the tobacco retailer is located, within one month from the designated day:
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**一** 所持する製造たばこで前項に規定するものの区分及び区分ごとの数量並びに当該数量により算出した道府県たばこ消費税の課税標準となる製造たばこの本数
suppl-3611-14/art-5/par-3/item-1 · https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-5/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-5/par-3/item-1
the classification of the manufactured tobacco in possession prescribed in the preceding paragraph and the quantity for each classification, and the number of sticks of manufactured tobacco that is the tax base of prefectural tobacco consumption tax calculated from that quantity;
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**二** 前号の本数により算定した前項の規定による道府県たばこ消費税額
suppl-3611-14/art-5/par-3/item-2 · https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-5/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-5/par-3/item-2
the amount of prefectural tobacco consumption tax under the preceding paragraph calculated on the basis of the number of sticks under the preceding item;
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**三** その他参考となるべき事項
suppl-3611-14/art-5/par-3/item-3 · https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-5/par-3/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-5/par-3/item-3
other particulars for reference.
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**第四項** 第二項に規定する者が、前項の規定による申告書を、附則第九条第三項に規定する市町村たばこ消費税に係る申告書又は租税特別措置法の一部を改正する法律（昭和六十一年法律第十三号）附則第二十一条第五項に規定するたばこ消費税に係る申告書と併せて、これらの規定に規定する市町村長又は税務署長に提出したときは、その提出を受けた市町村長又は税務署長は、前項の規定による申告書を受理することができる。この場合においては、当該申告書は、同項に規定する道府県知事に提出されたものとみなす。
suppl-3611-14/art-5/par-4 · https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-5/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-5/par-4
Where a person prescribed in paragraph (2) submits the return under the preceding paragraph, together with the return concerning municipal tobacco consumption tax prescribed in Article 9, paragraph (3) of the Supplementary Provisions or the return concerning tobacco consumption tax prescribed in Article 21, paragraph (5) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 13 of 1986), to the mayor of the municipality or district director prescribed in those provisions, the mayor of the municipality or district director that received it may accept the return under the preceding paragraph. In this case, that return is deemed to have been submitted to the prefectural governor prescribed in that paragraph.
machine translation, not official
**第五項** 第三項の規定による申告書を提出した者は、昭和六十一年十月三十一日までに、当該申告書に記載した同項第二号に掲げる道府県たばこ消費税額に相当する金額を当該申告書を提出した道府県に納付しなければならない。
suppl-3611-14/art-5/par-5 · https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-5/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-5/par-5
A person who has submitted the return under paragraph (3) must, by October 31, 1986, pay to the prefecture to which the return was submitted the amount equivalent to the amount of prefectural tobacco consumption tax listed in item (ii) of that paragraph stated in that return.
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**第六項** 第二項の規定により道府県たばこ消費税を課する場合には、同項から前項までに規定するもののほか、次の表の上欄に掲げる新法の規定中同表の中欄に掲げる字句は同表の下欄に掲げる字句に読み替えて、新法の規定中道府県たばこ消費税に関する部分（新法第七十四条の六、第七十四条の十、第七十四条の十一及び第七十四条の十四の規定を除く。）を適用する。
第七十四条の四第三項 第一項 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（昭和六十一年法律第十四号。以下この節において「昭和六十一年改正法」という。）附則第五条第二項
第七十四条の十二第一項 第七十四条の十第一項から第三項までの規定によつて申告書 昭和六十一年改正法附則第五条第三項の規定によつて申告書
第七十四条の十第一項から第三項までの規定によつて申告納付する 昭和六十一年改正法附則第五条第三項及び第五項の規定によつて申告納付する
第七十四条の十二第二項 第七十四条の十第一項から第三項まで 昭和六十一年改正法附則第五条第三項
第七十四条の二十第一項 第七十四条の十第一項から第三項まで若しくは第五項 昭和六十一年改正法附則第五条第三項
第七十四条の二十一第一項 経過する日 経過する日（当該経過する日が昭和六十一年十月三十一日前である場合には、同日）
第七十四条の二十一第二項及び第七十四条の二十二第一項 第七十四条の十第一項又は第三項 昭和六十一年改正法附則第五条第五項
第七十四条の二十二第三項 第七十四条の十第一項若しくは第三項の納期限又は第七十四条の十三第一項 昭和六十一年改正法附則第五条第五項
suppl-3611-14/art-5/par-6 · https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-5/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-5/par-6
In the case where prefectural tobacco consumption tax is imposed pursuant to the provisions of paragraph (2), in addition to what is provided for in that paragraph through the preceding paragraph, the provisions of the New Act concerning prefectural tobacco consumption tax (excluding the provisions of Articles 74-6, 74-10, 74-11 and 74-14 of the New Act) apply with the phrases listed in the middle column of the following table in the provisions of the New Act listed in the left-hand column of that table deemed to be replaced with the phrases listed in the right-hand column of that table respectively.
Article 74-4, paragraph (3) paragraph (1) Article 5, paragraph (2) 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. 14 of 1986; hereinafter in this Section referred to as the "1986 Amendment Act")
Article 74-12, paragraph (1) a return pursuant to the provisions of Article 74-10, paragraphs (1) through (3) a return pursuant to the provisions of Article 5, paragraph (3) of the Supplementary Provisions of the 1986 Amendment Act
file and pay pursuant to the provisions of Article 74-10, paragraphs (1) through (3) file and pay pursuant to the provisions of Article 5, paragraphs (3) and (5) of the Supplementary Provisions of the 1986 Amendment Act
Article 74-12, paragraph (2) Article 74-10, paragraphs (1) through (3) Article 5, paragraph (3) of the Supplementary Provisions of the 1986 Amendment Act
Article 74-20, paragraph (1) Article 74-10, paragraphs (1) through (3) or paragraph (5) Article 5, paragraph (3) of the Supplementary Provisions of the 1986 Amendment Act
Article 74-21, paragraph (1) the day on which one month has elapsed from the day on which notification was given under paragraph (4) of that Article the day on which one month has elapsed from the day on which notification was given under paragraph (4) of that Article (if that day is before October 31, 1986, that date)
Article 74-21, paragraph (2) and Article 74-22, paragraph (1) Article 74-10, paragraph (1) or (3) Article 5, paragraph (5) of the Supplementary Provisions of the 1986 Amendment Act
Article 74-22, paragraph (3) the due date for payment under Article 74-10, paragraph (1) or (3) or the due date for payment under Article 74-13, paragraph (1) Article 5, paragraph (5) of the Supplementary Provisions of the 1986 Amendment Act
machine translation, not official
**第七項** 卸売販売業者等が、販売契約の解除その他やむを得ない理由により、当該道府県の区域内に小売販売業者の営業所の所在する小売販売業者に売り渡した製造たばこのうち、第二項の規定により道府県たばこ消費税を課された、又は課されるべきものの返還を受けた場合には、当該道府県たばこ消費税に相当する金額を、新法第七十四条の十四の規定に準じて、当該製造たばこにつき納付された、又は納付されるべき道府県たばこ消費税額に相当する金額に係る控除又は還付に併せて、当該卸売販売業者等に係る道府県たばこ消費税額から控除し、又は当該卸売販売業者等に還付する。この場合において、当該卸売販売業者等が新法第七十四条の十第一項から第三項まで又は第五項の規定により道府県知事に提出すべき申告書には、自治省令で定めるところにより、当該返還に係る製造たばこの品目ごとの数量についての明細を記載した書類を添付しなければならない。
suppl-3611-14/art-5/par-7 · https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-5/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-5/par-7
Where a wholesale seller, etc. has, due to cancellation of a sales contract or any other unavoidable reason, received the return of manufactured tobacco, among the manufactured tobacco sold to a tobacco retailer whose business office is located within the area of the prefecture, on which prefectural tobacco consumption tax was imposed, or should have been imposed, pursuant to the provisions of paragraph (2), the amount equivalent to that prefectural tobacco consumption tax is, in accordance with the provisions of Article 74-14 of the New Act, deducted from the amount of prefectural tobacco consumption tax relating to that wholesale seller, etc., or refunded to that wholesale seller, etc., together with the deduction or refund of the amount equivalent to the amount of prefectural tobacco consumption tax paid, or that should have been paid, on that manufactured tobacco. In this case, a document stating the details of the quantity of each item of the manufactured tobacco relating to the return must be attached, as provided by Order of the Ministry of Home Affairs, to the return that the wholesale seller, etc. is to submit to the prefectural governor pursuant to the provisions of Article 74-10, paragraphs (1) through (3) or paragraph (5) of the New Act.
machine translation, not official
### 第六条（自動車税に関する経過措置） — Transitional Measures Concerning Automobile Tax
caption: machine translation, not official
suppl-3611-14/art-6 · https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-6
**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六十年度分の自動車税については、なお従前の例による。
suppl-3611-14/art-6/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-6/par-1
For automobile tax for fiscal year 1985 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
### 第七条（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-3611-14/art-7 · https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-7
**第一項** 新法第三百十四条の二第三項、新法附則第三条の三第三項及び第四項並びに新法附則第三十五条の二の規定は、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-3611-14/art-7/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-7/par-1
The provisions of Article 314-2, paragraph (3) of the New Act, Article 3-3, paragraphs (3) and (4) of the Supplementary Provisions of the New Act, and Article 35-2 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
**第二項** 旧法附則第四条第二項に規定する還付を受けた所得税の額の計算の基礎となつた純損失の金額に係る旧法第三百十三条第八項の規定による控除については、なお従前の例による。
suppl-3611-14/art-7/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-7/par-2
For the deduction under Article 313, paragraph (8) of the Former Act concerning the amount of net loss that formed the basis for calculating the amount of income tax for which a refund was received as prescribed in Article 4, paragraph (2) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern.
machine translation, not official
**第三項** 租税特別措置法及び所得税法の一部を改正する法律（昭和六十年法律第七号）附則第十二条第一項の規定によりなおその効力を有することとされる同法第一条の規定による改正前の租税特別措置法（昭和三十二年法律第二十六号）第四十一条の九第一項に規定する譲渡所得を有する場合における昭和六十一年度以前の年度分の個人の市町村民税に係る納期限の延長については、旧法附則第三十五条の二の二の規定は、なおその効力を有する。この場合において、同条の見出し中「農業生産法人」とあるのは「旧農業生産法人」と、同条第一項及び第二項中「租税特別措置法」とあるのは「租税特別措置法及び所得税法の一部を改正する法律（昭和六十年法律第七号）附則第十二条第一項の規定によりなおその効力を有することとされる同法第一条の規定による改正前の租税特別措置法」とする。
suppl-3611-14/art-7/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-7/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-7/par-3
In the case of having capital gains prescribed in Article 41-9, paragraph (1) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) prior to its amendment by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Income Tax Act (Act No. 7 of 1985) that remains in force pursuant to the provisions of Article 12, paragraph (1) of the Supplementary Provisions of that Act, with respect to the extension of the due date for payment of individual municipal inhabitant tax for fiscal years up to and including fiscal year 1986, the provisions of Article 35-2-2 of the Supplementary Provisions of the Former Act remain in force. In this case, the term "agricultural production corporation" in the heading of that Article is deemed to be replaced with "former agricultural production corporation", and in paragraphs (1) and (2) of that Article, the phrase "Act on Special Measures Concerning Taxation" is deemed to be replaced with "the Act on Special Measures Concerning Taxation prior to its amendment by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Income Tax Act (Act No. 7 of 1985) that remains in force pursuant to the provisions of Article 12, paragraph (1) of the Supplementary Provisions of that Act".
machine translation, not official
**第四項** 前項の規定によりなおその効力を有することとされる旧法附則第三十五条の二の二第一項の規定の適用を受けていた者又は昭和六十年十二月三十一日までに旧法附則第三十五条の三第一項第一号に規定する農地等を農業協同組合法等の一部を改正する等の法律（平成二十七年法律第六十三号）第三条の規定による改正前の農地法（昭和二十七年法律第二百二十九号）第二条第三項に規定する農業生産法人に出資した者（施行日前に当該出資をした日の属する年の翌年の四月一日の属する年度分の旧法第三百十七条の二第一項の規定による申告書を提出した者を除く。）が死亡した場合には、旧法附則第三十五条の三の規定は、なおその効力を有する。この場合において、同条の見出し中「農業生産法人」とあるのは「旧農業生産法人」と、同条第一項第一号中「農地法第二条第七項」とあるのは「農業協同組合法等の一部を改正する等の法律（平成二十七年法律第六十三号）第三条の規定による改正前の農地法（昭和二十七年法律第二百二十九号）第二条第三項」と、「租税特別措置法」とあるのは「租税特別措置法及び所得税法の一部を改正する法律（昭和六十年法律第七号）附則第十二条第一項の規定によりなおその効力を有することとされる同法第一条の規定による改正前の租税特別措置法」と、同条第四項中「第三百二十七条」とあるのは「第三百二十六条」と、「附則第三十五条の三第一項」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（昭和六十一年法律第十四号）附則第七条第四項の規定によりなおその効力を有することとされる同法第一条の規定による改正前の地方税法附則第三十五条の三第一項」とする。
suppl-3611-14/art-7/par-4 · https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-7/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-7/par-4
If a person who had been subject to Article 35-2-2, paragraph (1) of the Supplementary Provisions of the Former Act that remains in force pursuant to the provisions of the preceding paragraph, or a person who by December 31, 1985 contributed the farmland, etc. prescribed in Article 35-3, paragraph (1), item (i) of the Supplementary Provisions of the Former Act to an agricultural production corporation prescribed in Article 2, paragraph (3) of the Cropland Act (Act No. 229 of 1952) prior to its amendment by the provisions of Article 3 of the Act Partially Amending the Agricultural Co-operatives Act, etc., and Other Matters (Act No. 63 of 2015) (excluding a person who, before the Effective Date, submitted the return under Article 317-2, paragraph (1) of the Former Act for the fiscal year that includes April 1 of the year following the year including the day of that contribution), dies, the provisions of Article 35-3 of the Supplementary Provisions of the Former Act remain in force. In this case, the term "agricultural production corporation" in the heading of that Article is deemed to be replaced with "former agricultural production corporation", in paragraph (1), item (i) of that Article the phrase "Article 2, paragraph (7) of the Cropland Act" is deemed to be replaced with "Article 2, paragraph (3) of the Cropland Act (Act No. 229 of 1952) prior to its amendment by the provisions of Article 3 of the Act Partially Amending the Agricultural Co-operatives Act, etc., and Other Matters (Act No. 63 of 2015)", the phrase "Act on Special Measures Concerning Taxation" is deemed to be replaced with "the Act on Special Measures Concerning Taxation prior to its amendment by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Income Tax Act (Act No. 7 of 1985) that remains in force pursuant to the provisions of Article 12, paragraph (1) of the Supplementary Provisions of that Act", and in paragraph (4) of that Article the phrase "Article 327" is deemed to be replaced with "Article 326", and the phrase "Article 35-3, paragraph (1) of the Supplementary Provisions" is deemed to be replaced with "Article 35-3, paragraph (1) of the Supplementary Provisions of the Local Tax Act prior to its amendment by the provisions of Article 1 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. 14 of 1986) that remains in force pursuant to the provisions of Article 7, paragraph (4) of the Supplementary Provisions of that Act".
machine translation, not official
**第五項** 新法第二百九十六条第一項第二号の規定は、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-3611-14/art-7/par-5 · https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-7/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-7/par-5
The provisions of Article 296, paragraph (1), item (ii) 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.
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### 第八条（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-3611-14/art-8 · https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-8
**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、昭和六十一年度以後の年度分の固定資産税について適用し、昭和六十年度分までの固定資産税については、なお従前の例による。
suppl-3611-14/art-8/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-8/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 1986 and subsequent fiscal years, and for fixed assets tax for fiscal years up to and including fiscal year 1985, the provisions then in force continue to govern.
machine translation, not official
**第二項** 新法第三百四十九条の三第二十項の規定は、昭和六十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六十一年度以後の年度分の固定資産税について適用し、昭和五十六年一月二日から昭和六十年一月一日までの間に取得された旧法第三百四十九条の三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-3611-14/art-8/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-8/par-2
The provisions of Article 349-3, paragraph (20) of the New Act apply to fixed assets tax for fiscal year 1986 and subsequent fiscal years imposed on the houses and depreciable assets prescribed in that paragraph that were acquired on or after January 2, 1985, and for fixed assets tax imposed on the houses and depreciable assets prescribed in Article 349-3, paragraph (20) of the Former Act that were acquired during the period from January 2, 1981 through January 1, 1985, the provisions then in force continue to govern.
machine translation, not official
**第三項** 昭和六十年三月三十一日までに建設された発電所、変電所又は送電施設の用に供する旧法附則第十五条第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-3611-14/art-8/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-8/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-8/par-3
For fixed assets tax imposed on the houses and depreciable assets prescribed in Article 15, paragraph (1) of the Supplementary Provisions of the Former Act that are used for power stations, substations or power transmission facilities constructed by March 31, 1985, the provisions then in force continue to govern.
machine translation, not official
**第四項** 昭和六十年一月一日までに取得された旧法附則第十五条第五項に規定する機械設備等に対して課する固定資産税については、なお従前の例による。
suppl-3611-14/art-8/par-4 · https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-8/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-8/par-4
For fixed assets tax imposed on the machinery and facilities, etc. prescribed in Article 15, paragraph (5) of the Supplementary Provisions of the Former Act that were acquired by January 1, 1985, the provisions then in force continue to govern.
machine translation, not official
**第五項** 昭和五十六年一月二日から昭和六十年一月一日までの間に取得された旧法附則第十五条第八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-3611-14/art-8/par-5 · https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-8/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-8/par-5
For fixed assets tax imposed on the houses and depreciable assets prescribed in Article 15, paragraph (8) of the Supplementary Provisions of the Former Act that were acquired during the period from January 2, 1981 through January 1, 1985, the provisions then in force continue to govern.
machine translation, not official
**第六項** 昭和五十六年度から昭和六十年度までの間に新たに固定資産税が課されることとなつた旧法附則第十五条第九項に規定する航空機に対して課する固定資産税については、なお従前の例による。
suppl-3611-14/art-8/par-6 · https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-8/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-8/par-6
For fixed assets tax imposed on the aircraft prescribed in Article 15, paragraph (9) of the Supplementary Provisions of the Former Act for which fixed assets tax came to be newly imposed during the period from fiscal year 1981 through fiscal year 1985, the provisions then in force continue to govern.
machine translation, not official
**第七項** 昭和五十六年一月二日から昭和六十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項に規定する路外駐車場の用に供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-3611-14/art-8/par-7 · https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-8/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-8/par-7
For fixed assets tax imposed on the houses and depreciable assets used for off-street parking facilities prescribed in Article 15, paragraph (10) of the Supplementary Provisions of the Former Act that were constructed or installed during the period from January 2, 1981 through January 1, 1985, the provisions then in force continue to govern.
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### 第九条（市町村たばこ消費税に関する経過措置） — Transitional Measures Concerning Municipal Tobacco Consumption Tax
caption: machine translation, not official
suppl-3611-14/art-9 · https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-9
**第一項** 昭和六十一年五月一日（次項及び第三項において「指定日」という。）前に課した、又は課すべきであつた市町村たばこ消費税については、なお従前の例による。
suppl-3611-14/art-9/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-9/par-1
For municipal tobacco consumption tax imposed, or that should have been imposed, before May 1, 1986 (referred to as the "designated day" in the following paragraph and paragraph (3)), the provisions then in force continue to govern.
machine translation, not official
**第二項** 指定日前に地方税法第四百六十五条第一項の売渡し又は同条第二項の売渡し若しくは消費等（同法第四百六十九条第一項第一号及び第二号に規定する売渡しを除く。）が行われた製造たばこを指定日に販売のため所持する卸売販売業者等（新法第四百六十五条第一項に規定する卸売販売業者等をいう。以下この項及び第七項において同じ。）又は小売販売業者がある場合において、これらの者が租税特別措置法の一部を改正する法律（昭和六十一年法律第十三号）附則第二十一条第四項の規定により製造たばこの製造者として当該製造たばこを指定日にこれらの者の製造たばこの製造場から移出したものとみなして同項の規定によりたばこ消費税を課されることとなるときは、これらの者が卸売販売業者等として当該製造たばこを指定日に小売販売業者に売り渡したものとみなして、これらの者が卸売販売業者等である場合には当該製造たばこの貯蔵場所、これらの者が小売販売業者である場合には当該製造たばこを直接管理する当該小売販売業者の営業所の所在する市町村において市町村たばこ消費税を課する。この場合における市町村たばこ消費税の課税標準は、当該売り渡したものとみなされる製造たばこの本数とし、当該市町村たばこ消費税の税率は、千本につき二百九十円とする。
suppl-3611-14/art-9/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-9/par-2
If there is a wholesale seller, etc. (meaning a wholesale seller, etc. prescribed in Article 465, paragraph (1) of the New Act; the same applies hereinafter in this paragraph and paragraph (7)) or a tobacco retailer that possesses for sale on the designated day manufactured tobacco for which a sale under Article 465, paragraph (1) of the Local Tax Act, or a sale or consumption, etc. under paragraph (2) of that Article (excluding a sale prescribed in Article 469, paragraph (1), items (i) and (ii) of that Act), was made before the designated day, and those persons come to be subject to tobacco consumption tax under Article 21, paragraph (4) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 13 of 1986) on the basis that they are deemed, as manufacturers of manufactured tobacco, to have removed that manufactured tobacco on the designated day from their manufacturing sites of manufactured tobacco, municipal tobacco consumption tax is imposed, on the basis that those persons are deemed to have sold that manufactured tobacco on the designated day, as wholesale sellers, etc., to a tobacco retailer, in the municipality where the storage place of that manufactured tobacco is located if those persons are wholesale sellers, etc., or where the business office of the tobacco retailer that directly manages that manufactured tobacco is located if those persons are tobacco retailers. In this case, the tax base of that municipal tobacco consumption tax is the number of sticks of the manufactured tobacco deemed to have been sold, and the tax rate of that municipal tobacco consumption tax is 290 yen per 1,000 sticks.
machine translation, not official
**第三項** 前項に規定する者は、同項に規定する貯蔵場所又は小売販売業者の営業所ごとに、自治省令で定める様式によつて、次に掲げる事項を記載した申告書を指定日から起算して一月以内に、当該貯蔵場所又は小売販売業者の営業所の所在地の市町村長に提出しなければならない。
suppl-3611-14/art-9/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-9/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-9/par-3
A person prescribed in the preceding paragraph must, for each storage place prescribed in that paragraph or business office of a tobacco retailer, submit a return stating the following matters, in the form specified by Order of the Ministry of Home Affairs, to the mayor of the municipality where that storage place or business office of the tobacco retailer is located, within one month from the designated day:
machine translation, not official
**一** 所持する製造たばこで前項に規定するものの区分及び区分ごとの数量並びに当該数量により算出した市町村たばこ消費税の課税標準となる製造たばこの本数
suppl-3611-14/art-9/par-3/item-1 · https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-9/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-9/par-3/item-1
the classification of the manufactured tobacco in possession prescribed in the preceding paragraph and the quantity for each classification, and the number of sticks of manufactured tobacco that is the tax base of municipal tobacco consumption tax calculated from that quantity;
machine translation, not official
**二** 前号の本数により算定した前項の規定による市町村たばこ消費税額
suppl-3611-14/art-9/par-3/item-2 · https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-9/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-9/par-3/item-2
the amount of municipal tobacco consumption tax under the preceding paragraph calculated on the basis of the number of sticks under the preceding item;
machine translation, not official
**三** その他参考となるべき事項
suppl-3611-14/art-9/par-3/item-3 · https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-9/par-3/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-9/par-3/item-3
other particulars for reference.
machine translation, not official
**第四項** 第二項に規定する者が、前項の規定による申告書を、附則第五条第三項に規定する道府県たばこ消費税に係る申告書又は租税特別措置法の一部を改正する法律（昭和六十一年法律第十三号）附則第二十一条第五項に規定するたばこ消費税に係る申告書と併せて、これらの規定に規定する道府県知事又は税務署長に提出したときは、その提出を受けた道府県知事又は税務署長は、前項の規定による申告書を受理することができる。この場合においては、当該申告書は、同項に規定する市町村長に提出されたものとみなす。
suppl-3611-14/art-9/par-4 · https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-9/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-9/par-4
Where a person prescribed in paragraph (2) submits the return under the preceding paragraph, together with the return concerning prefectural tobacco consumption tax prescribed in Article 5, paragraph (3) of the Supplementary Provisions or the return concerning tobacco consumption tax prescribed in Article 21, paragraph (5) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 13 of 1986), to the prefectural governor or district director prescribed in those provisions, the prefectural governor or district director that received it may accept the return under the preceding paragraph. In this case, that return is deemed to have been submitted to the mayor of the municipality prescribed in that paragraph.
machine translation, not official
**第五項** 第三項の規定による申告書を提出した者は、昭和六十一年十月三十一日までに、当該申告書に記載した同項第二号に掲げる市町村たばこ消費税額に相当する金額を当該申告書を提出した市町村に納付しなければならない。
suppl-3611-14/art-9/par-5 · https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-9/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-9/par-5
A person who has submitted the return under paragraph (3) must, by October 31, 1986, pay to the municipality to which the return was submitted the amount equivalent to the amount of municipal tobacco consumption tax listed in item (ii) of that paragraph stated in that return.
machine translation, not official
**第六項** 第二項の規定により市町村たばこ消費税を課する場合には、同項から前項までに規定するもののほか、次の表の上欄に掲げる新法の規定中同表の中欄に掲げる字句は同表の下欄に掲げる字句に読み替えて、新法の規定中市町村たばこ消費税に関する部分（新法第四百六十九条、第四百七十三条、第四百七十四条及び第四百七十七条の規定を除く。）を適用する。
第四百六十七条第三項 第一項 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（昭和六十一年法律第十四号。以下この節において「昭和六十一年改正法」という。）附則第九条第二項
第四百七十五条第一項 第四百七十三条第一項又は第二項の規定によつて申告書 昭和六十一年改正法附則第九条第三項の規定によつて申告書
第四百七十三条第一項又は第二項の規定によつて申告納付する 昭和六十一年改正法附則第九条第三項及び第五項の規定によつて申告納付する
第四百七十五条第二項 第四百七十三条第一項若しくは第二項 昭和六十一年改正法附則第九条第三項
第四百八十条第一項 第四百七十三条第一項、第二項若しくは第四項 昭和六十一年改正法附則第九条第三項
第四百八十一条第一項 経過する日 経過する日（当該経過する日が昭和六十一年十月三十一日前である場合には、同日）
第四百八十一条第二項及び第四百八十二条第一項 第四百七十三条第一項又は第二項 昭和六十一年改正法附則第九条第五項
第四百八十二条第三項 第四百七十三条第一項若しくは第二項の納期限又は第四百七十六条第一項 昭和六十一年改正法附則第九条第五項
第七百三十六条第五項 第四百七十二条から第四百七十七条まで 第四百七十二条及び第四百七十五条並びに昭和六十一年改正法附則第九条第三項から第五項まで及び第七項
suppl-3611-14/art-9/par-6 · https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-9/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-9/par-6
In the case where municipal tobacco consumption tax is imposed pursuant to the provisions of paragraph (2), in addition to what is provided for in that paragraph through the preceding paragraph, the provisions of the New Act concerning municipal tobacco consumption tax (excluding the provisions of Articles 469, 473, 474 and 477 of the New Act) apply with the phrases listed in the middle column of the following table in the provisions of the New Act listed in the left-hand column of that table deemed to be replaced with the phrases listed in the right-hand column of that table respectively.
Article 467, paragraph (3) paragraph (1) Article 9, paragraph (2) 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. 14 of 1986; hereinafter in this Section referred to as the "1986 Amendment Act")
Article 475, paragraph (1) a return pursuant to the provisions of Article 473, paragraph (1) or (2) a return pursuant to the provisions of Article 9, paragraph (3) of the Supplementary Provisions of the 1986 Amendment Act
file and pay pursuant to the provisions of Article 473, paragraph (1) or (2) file and pay pursuant to the provisions of Article 9, paragraphs (3) and (5) of the Supplementary Provisions of the 1986 Amendment Act
Article 475, paragraph (2) Article 473, paragraph (1) or (2) Article 9, paragraph (3) of the Supplementary Provisions of the 1986 Amendment Act
Article 480, paragraph (1) Article 473, paragraph (1), (2) or (4) Article 9, paragraph (3) of the Supplementary Provisions of the 1986 Amendment Act
Article 481, paragraph (1) the day on which one month has elapsed from the day on which notification was given under paragraph (4) of that Article the day on which one month has elapsed from the day on which notification was given under paragraph (4) of that Article (if that day is before October 31, 1986, that date)
Article 481, paragraph (2) and Article 482, paragraph (1) Article 473, paragraph (1) or (2) Article 9, paragraph (5) of the Supplementary Provisions of the 1986 Amendment Act
Article 482, paragraph (3) the due date for payment under Article 473, paragraph (1) or (2) or the due date for payment under Article 476, paragraph (1) Article 9, paragraph (5) of the Supplementary Provisions of the 1986 Amendment Act
Article 736, paragraph (5) Articles 472 through 477 Articles 472 and 475, and Article 9, paragraphs (3) through (5) and (7) of the Supplementary Provisions of the 1986 Amendment Act
machine translation, not official
**第七項** 卸売販売業者等が、販売契約の解除その他やむを得ない理由により、当該市町村の区域内に小売販売業者の営業所の所在する小売販売業者に売り渡した製造たばこのうち、第二項の規定により市町村たばこ消費税を課された、又は課されるべきものの返還を受けた場合には、当該市町村たばこ消費税に相当する金額を、新法第四百七十七条の規定に準じて、当該製造たばこにつき納付された、又は納付されるべき市町村たばこ消費税額に相当する金額に係る控除又は還付に併せて、当該卸売販売業者等に係る市町村たばこ消費税額から控除し、又は当該卸売販売業者等に還付する。この場合において、当該卸売販売業者等が新法第四百七十三条第一項、第二項又は第四項の規定により市町村長に提出すべき申告書には、自治省令で定めるところにより、当該返還に係る製造たばこの品目ごとの数量についての明細を記載した書類を添付しなければならない。
suppl-3611-14/art-9/par-7 · https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-9/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-9/par-7
Where a wholesale seller, etc. has, due to cancellation of a sales contract or any other unavoidable reason, received the return of manufactured tobacco, among the manufactured tobacco sold to a tobacco retailer whose business office is located within the area of the municipality, on which municipal tobacco consumption tax was imposed, or should have been imposed, pursuant to the provisions of paragraph (2), the amount equivalent to that municipal tobacco consumption tax is, in accordance with the provisions of Article 477 of the New Act, deducted from the amount of municipal tobacco consumption tax relating to that wholesale seller, etc., or refunded to that wholesale seller, etc., together with the deduction or refund of the amount equivalent to the amount of municipal tobacco consumption tax paid, or that should have been paid, on that manufactured tobacco. In this case, a document stating the details of the quantity of each item of the manufactured tobacco relating to the return must be attached, as provided by Order of the Ministry of Home Affairs, to the return that the wholesale seller, etc. is to submit to the mayor of the municipality pursuant to the provisions of Article 473, paragraph (1), (2) or (4) of the New Act.
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### 第十条（電気税に関する経過措置） — Transitional Measures Concerning Electricity Tax
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suppl-3611-14/art-10 · https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-10
**第一項** 新法第四百八十九条第一項及び第六項の規定は、昭和六十一年六月一日以後に使用する電気に対して課すべき電気税（特別徴収に係る電気税にあつては、同日以後に収納すべき料金に係るもの）について適用し、同日前に使用した電気に対して課する電気税（特別徴収に係る電気税にあつては、同日前に収納した、又は収納すべきであつた料金に係るもの）については、なお従前の例による。
suppl-3611-14/art-10/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-10/par-1
The provisions of Article 489, paragraphs (1) and (6) of the New Act apply to electricity tax to be imposed on electricity used on or after June 1, 1986 (in the case of electricity tax subject to special collection, that relating to charges to be collected on or after that date), and for electricity tax imposed on electricity used before that date (in the case of electricity tax subject to special collection, that relating to charges collected, or that should have been collected, before that date), the provisions then in force continue to govern.
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### 第十一条（特別土地保有税に関する経過措置） — Transitional Measures Concerning Special Land Holding Tax
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suppl-3611-14/art-11 · https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-11
**第一項** 新法第五百八十六条第二項第二号ロ及びヌ並びに第十一号の規定（土地に対して課する特別土地保有税に関する部分に限る。）は、昭和六十一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、昭和六十年度分までの土地に対して課する特別土地保有税については、なお従前の例による。
suppl-3611-14/art-11/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-11/par-1
The provisions of Article 586, paragraph (2), item (ii), (b) and (j) and item (xi) of the New Act (limited to the portion concerning special land holding tax imposed on land) apply to special land holding tax imposed on land for fiscal year 1986 and subsequent fiscal years, and for special land holding tax imposed on land for fiscal years up to and including fiscal year 1985, the provisions then in force continue to govern.
machine translation, not official
**第二項** 新法第五百八十六条第二項第二号ロ及びヌ並びに第十一号の規定（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-3611-14/art-11/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-11/par-2
The provisions of Article 586, paragraph (2), item (ii), (b) and (j) and item (xi) 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
**第三項** 旧法第五百八十六条第二項第十三号の二の規定は、同号に規定する土地に係る昭和六十一年度分までの土地に対して課する特別土地保有税及び産地中小企業対策臨時措置法（昭和五十四年法律第五十三号）が効力を失う日の前日までにされる施行日前に同号に規定する承認を受けた振興計画に従つて実施する同号に規定する事業に係る土地の取得に対して課する特別土地保有税については、なおその効力を有する。
suppl-3611-14/art-11/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-11/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-11/par-3
The provisions of Article 586, paragraph (2), item (xiii)-2 of the Former Act remain in force with respect to special land holding tax imposed on land for fiscal years up to and including fiscal year 1986 relating to the land prescribed in that item, and special land holding tax imposed on acquisitions of land for the business prescribed in that item carried out in accordance with a promotion plan that received the approval prescribed in that item before the Effective Date, made by the day before the date of expiry of the Act on Temporary Measures for Small and Medium Enterprises in Production Areas (Act No. 53 of 1979).
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### 第十二条（自動車取得税に関する経過措置） — Transitional Measures Concerning Automobile Acquisition Tax
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suppl-3611-14/art-12 · https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-12
**第一項** 新法附則第三十二条第四項の規定は、施行日以後の自動車の取得に対して課すべき自動車取得税について適用し、施行日前の自動車の取得に対して課する自動車取得税については、なお従前の例による。
suppl-3611-14/art-12/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-12/par-1
The provisions of Article 32, paragraph (4) of the Supplementary Provisions of the New Act apply to automobile acquisition tax to be imposed on acquisitions of motor vehicles on or after the Effective Date, and for automobile acquisition tax imposed on acquisitions of motor vehicles before the Effective Date, the provisions then in force continue to govern.
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### 第十三条（事業所税に関する経過措置） — Transitional Measures Concerning Business Office Tax
caption: machine translation, not official
suppl-3611-14/art-13 · https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-13
**第一項** 別段の定めがあるものを除き、新法の規定中事業に係る事業所税（新法第七百一条の三十二第一項に規定する事業に係る事業所税をいう。以下この項、第三項及び第四項において同じ。）に関する部分は、施行日以後に終了する事業年度分の法人の事業及び昭和六十一年以後の年分の個人の事業（施行日前に廃止された個人の事業を除く。）に対して課すべき事業に係る事業所税について適用し、施行日前に終了した事業年度分の法人の事業並びに同年前の年分の個人の事業及び昭和六十一年分の個人の事業で施行日前に廃止されたものに対して課する事業に係る事業所税については、なお従前の例による。
suppl-3611-14/art-13/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-13/par-1
Except as otherwise specially provided, the provisions of the New Act concerning business office tax on businesses (meaning the business office tax on businesses prescribed in Article 701-32, paragraph (1) of the New Act; the same applies hereinafter in this paragraph, paragraph (3) and paragraph (4)) apply to business office tax on businesses to be imposed on the businesses of corporations for business years ending on or after the Effective Date and on the businesses of individuals for the year 1986 and subsequent years (excluding businesses of individuals abolished before the Effective Date), and for business office tax on businesses imposed on the businesses of corporations for business years that ended before the Effective Date, the businesses of individuals for years before that year, and the businesses of individuals for 1986 that were abolished before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第二項** 別段の定めがあるものを除き、新法の規定中新増設に係る事業所税（新法第七百一条の三十二第二項に規定する新増設に係る事業所税をいう。以下この項及び次項において同じ。）に関する部分は、施行日以後に行われる事業所用家屋（新法第七百一条の三十一第一項第七号に規定する事業所用家屋をいう。以下この項及び次項において同じ。）の新築又は増築に対して課すべき新増設に係る事業所税について適用し、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-3611-14/art-13/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-13/par-2
Except as otherwise specially provided, the provisions of the New Act concerning business office tax on new construction or extension (meaning the business office tax on new construction or extension prescribed in Article 701-32, paragraph (2) of the New Act; the same applies hereinafter in this paragraph and the following paragraph) apply to business office tax on new construction or extension to be imposed on new construction or extension of a business premises building (meaning the business premises building prescribed in Article 701-31, paragraph (1), item (vii) of the New Act; the same applies hereinafter in this paragraph and the following paragraph) carried out on or after the Effective Date, and for business office tax on new construction or extension imposed on new construction or extension of a business premises building carried out before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第三項** 旧法第七百一条の三十四第三項第二十三号の二の規定は、施行日前に同号に規定する承認を受けた振興計画に従つて実施する振興事業の用に供する施設に係る事務所又は事業所において行う事業のうち産地中小企業対策臨時措置法が効力を失う日（以下この項において「効力を失う日」という。）の前日までに終了した事業年度分の法人の事業並びに効力を失う日の属する年前の年分の個人の事業及び効力を失う日の前日までに廃止された個人の事業に対して課する事業に係る事業所税並びに効力を失う日の前日までに行われた当該施設に係る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、なおその効力を有する。
suppl-3611-14/art-13/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-13/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-13/par-3
The provisions of Article 701-34, paragraph (3), item (xxiii)-2 of the Former Act remain in force with respect to business office tax on businesses imposed on, among the businesses carried on at offices or places of business relating to facilities used for promotion projects carried out in accordance with a promotion plan that received the approval prescribed in that item before the Effective Date, the businesses of corporations for business years that ended by the day before the date on which the Act on Temporary Measures for Small and Medium Enterprises in Production Areas ceases to be effective (hereinafter in this paragraph referred to as the "date of expiry"), the businesses of individuals for years before the year including the date of expiry, and the businesses of individuals abolished by the day before the date of expiry, and with respect to business office tax on new construction or extension imposed on new construction or extension of a business premises building relating to those facilities carried out by the day before the date of expiry.
machine translation, not official
**第四項** 新法附則第三十二条の三第一項及び第八項（同条第一項に係る部分に限る。）の規定は、同条第一項に規定する施設に係る事務所又は事業所において行う事業のうち施行日以後に最初に終了する事業年度後の事業年度分の法人の事業（施行日以後に事業を開始する法人の施行日以後に最初に終了する事業年度分の事業を含む。）及び昭和六十二年以後の年分の個人の事業に対して課すべき新法第七百一条の三十一第一項第二号に規定する資産割について適用し、旧法附則第三十二条の三第一項に規定する施設に係る事務所又は事業所において行う事業のうち施行日以後に最初に終了する事業年度分までの法人の事業（施行日以後に事業を開始する法人の事業を除く。）及び昭和六十一年以前の年分の個人の事業に対して課する事業に係る事業所税については、なお従前の例による。
suppl-3611-14/art-13/par-4 · https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-13/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-13/par-4
The provisions of Article 32-3, paragraph (1) of the Supplementary Provisions of the New Act and paragraph (8) of that Article (limited to the portion relating to paragraph (1) of that Article) apply to the asset levy prescribed in Article 701-31, paragraph (1), item (ii) of the New Act to be imposed on, among the businesses carried on at offices or places of business relating to facilities prescribed in Article 32-3, paragraph (1) of the Supplementary Provisions of the New Act, the businesses of corporations for business years after the first business year ending on or after the Effective Date (including the business of a corporation that commences business on or after the Effective Date for its first business year ending on or after the Effective Date) and the businesses of individuals for the year 1987 and subsequent years, and for business office tax on businesses imposed on, among the businesses carried on at offices or places of business relating to facilities prescribed in Article 32-3, paragraph (1) of the Supplementary Provisions of the Former Act, the businesses of corporations up to and including the first business year ending on or after the Effective Date (excluding businesses of corporations that commence business on or after the Effective Date) and the businesses of individuals for 1986 and earlier years, the provisions then in force continue to govern.
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### 第十四条（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-3611-14/art-14 · https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-14
**第一項** 昭和五十六年一月二日から昭和六十年一月一日までの間に取得された旧法附則第十五条第八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-3611-14/art-14/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-14/par-1
For city planning tax imposed on the houses prescribed in Article 15, paragraph (8) of the Supplementary Provisions of the Former Act that were acquired during the period from January 2, 1981 through January 1, 1985, the provisions then in force continue to govern.
machine translation, not official
**第二項** 昭和五十八年一月二日から昭和六十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-3611-14/art-14/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-14/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-14/par-2
For city planning tax imposed on the houses prescribed in Article 15, paragraph (16) of the Supplementary Provisions of the Former Act that were acquired during the period from January 2, 1983 through January 1, 1985, the provisions then in force continue to govern.
machine translation, not official
### 第十五条（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-3611-14/art-15 · https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-15
**第一項** 新法第七百三条の四第十七項の規定は、昭和六十一年度以後の年度分の国民健康保険税について適用し、昭和六十年度分までの国民健康保険税については、なお従前の例による。
suppl-3611-14/art-15/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-15/par-1
The provisions of Article 703-4, paragraph (17) of the New Act apply to national health insurance tax for fiscal year 1986 and subsequent fiscal years, and for national health insurance tax for fiscal years up to and including fiscal year 1985, the provisions then in force continue to govern.
machine translation, not official
### 第十六条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
caption: machine translation, not official
suppl-3611-14/art-16 · https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-16 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-16
**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-3611-14/art-16/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-16/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-16/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
### 第十八条（政令への委任） — Delegation to Cabinet Order
caption: machine translation, not official
suppl-3611-14/art-18 · https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-18
**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-3611-14/art-18/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-18/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-3611-14/art-1/par-1: 附則第十条 → 地方税法 附則第十条 (Supplementary Provisions, Article 10), suppl-3611-14/art-10 — https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-10
- suppl-3611-14/art-2/par-1: 新法附則第三条の三第一項 → 地方税法 附則第三条の三第一項 (Supplementary Provisions, Article 3-3, paragraph (1)), suppl-3251-226/art-3-3/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-3-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-3/par-1
- suppl-3611-14/art-2/par-1: 第二項 → 地方税法 附則第三条の三第二項 (Supplementary Provisions, Article 3-3, paragraph (2)), suppl-3251-226/art-3-3/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-3-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-3/par-2
- suppl-3611-14/art-2/par-3: 新法第二十五条第一項第二号 → 地方税法 第二十五条第一項第二号 (Article 25, paragraph (1), item (ii)), art-25/par-1/item-2 — https://japanlaw.org/en/local-tax-act/art-25/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-25/par-1/item-2
- suppl-3611-14/art-5/par-1: 次項 → 地方税法 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-3611-14/art-5/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-5/par-2
- suppl-3611-14/art-5/par-1: 第三項 → 地方税法 附則第五条第三項 (Supplementary Provisions, Article 5, paragraph (3)), suppl-3611-14/art-5/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-5/par-3
- suppl-3611-14/art-5/par-2: 地方税法第七十四条の二第一項 → 地方税法 第七十四条の二第一項 (Article 74-2, paragraph (1)), art-74-2/par-1 — https://japanlaw.org/en/local-tax-act/art-74-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-2/par-1
- suppl-3611-14/art-5/par-2: 同条第二項 → 地方税法 第七十四条の二第二項 (Article 74-2, paragraph (2)), art-74-2/par-2 — https://japanlaw.org/en/local-tax-act/art-74-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-74-2/par-2
- suppl-3611-14/art-5/par-2: 同法第七十四条の六第一項第一号 → 地方税法 第七十四条の六第一項第一号 (Article 74-6, paragraph (1), item (i)), art-74-6/par-1/item-1 — https://japanlaw.org/en/local-tax-act/art-74-6/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-74-6/par-1/item-1
- suppl-3611-14/art-5/par-2: 第二号 → 地方税法 第七十四条の六第一項第二号 (Article 74-6, paragraph (1), item (ii)), art-74-6/par-1/item-2 — https://japanlaw.org/en/local-tax-act/art-74-6/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-74-6/par-1/item-2
- suppl-3611-14/art-5/par-2: この項 → 地方税法 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-3611-14/art-5/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-5/par-2
- suppl-3611-14/art-5/par-2: 第七項 → 地方税法 附則第五条第七項 (Supplementary Provisions, Article 5, paragraph (7)), suppl-3611-14/art-5/par-7 — https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-5/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-5/par-7
- suppl-3611-14/art-5/par-3: 前項 → 地方税法 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-3611-14/art-5/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-5/par-2
- suppl-3611-14/art-5/par-3/item-1: 前項 → 地方税法 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-3611-14/art-5/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-5/par-2
- suppl-3611-14/art-5/par-3/item-2: 前号 → 地方税法 附則第五条第三項第一号 (Supplementary Provisions, Article 5, paragraph (3), item (i)), suppl-3611-14/art-5/par-3/item-1 — https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-5/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-5/par-3/item-1
- suppl-3611-14/art-5/par-3/item-2: 前項 → 地方税法 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-3611-14/art-5/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-5/par-2
- suppl-3611-14/art-5/par-4: 第二項 → 地方税法 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-3611-14/art-5/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-5/par-2
- suppl-3611-14/art-5/par-4: 前項 → 地方税法 附則第五条第三項 (Supplementary Provisions, Article 5, paragraph (3)), suppl-3611-14/art-5/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-5/par-3
- suppl-3611-14/art-5/par-4: 附則第九条第三項 → 地方税法 附則第九条第三項 (Supplementary Provisions, Article 9, paragraph (3)), suppl-3611-14/art-9/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-9/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-9/par-3
- suppl-3611-14/art-5/par-5: 第三項 → 地方税法 附則第五条第三項 (Supplementary Provisions, Article 5, paragraph (3)), suppl-3611-14/art-5/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-5/par-3
- suppl-3611-14/art-5/par-5: 同項第二号 → 地方税法 附則第五条第三項第二号 (Supplementary Provisions, Article 5, paragraph (3), item (ii)), suppl-3611-14/art-5/par-3/item-2 — https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-5/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-5/par-3/item-2
- suppl-3611-14/art-5/par-6: 第二項 → 地方税法 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-3611-14/art-5/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-5/par-2
- suppl-3611-14/art-5/par-6: 前項 → 地方税法 附則第五条第五項 (Supplementary Provisions, Article 5, paragraph (5)), suppl-3611-14/art-5/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-5/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-5/par-5
- suppl-3611-14/art-5/par-6: 新法第七十四条の六 → 地方税法 第七十四条の六 (Article 74-6), art-74-6 — https://japanlaw.org/en/local-tax-act/art-74-6 · https://japanlaw.org/l/325AC0000000226/art-74-6
- suppl-3611-14/art-5/par-6: 第七十四条の十 → 地方税法 第七十四条の十 (Article 74-10), art-74-10 — https://japanlaw.org/en/local-tax-act/art-74-10 · https://japanlaw.org/l/325AC0000000226/art-74-10
- suppl-3611-14/art-5/par-6: 第七十四条の十一 → 地方税法 第七十四条の十一 (Article 74-11), art-74-11 — https://japanlaw.org/en/local-tax-act/art-74-11 · https://japanlaw.org/l/325AC0000000226/art-74-11
- suppl-3611-14/art-5/par-6: 第七十四条の十四 → 地方税法 第七十四条の十四 (Article 74-14), art-74-14 — https://japanlaw.org/en/local-tax-act/art-74-14 · https://japanlaw.org/l/325AC0000000226/art-74-14
- suppl-3611-14/art-5/par-6: 第七十四条の四第三項 → 地方税法 第七十四条の四第三項 (Article 74-4, paragraph (3)), art-74-4/par-3 — https://japanlaw.org/en/local-tax-act/art-74-4/par-3 · https://japanlaw.org/l/325AC0000000226/art-74-4/par-3
- suppl-3611-14/art-5/par-6: 第一項 → 地方税法 第七十四条の四第一項 (Article 74-4, paragraph (1)), art-74-4/par-1 — https://japanlaw.org/en/local-tax-act/art-74-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-4/par-1
- suppl-3611-14/art-5/par-6: 第七十四条の十二第一項 → 地方税法 第七十四条の十二第一項 (Article 74-12, paragraph (1)), art-74-12/par-1 — https://japanlaw.org/en/local-tax-act/art-74-12/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-12/par-1
- suppl-3611-14/art-5/par-6: 第七十四条の十第一項から第三項まで → 地方税法 第七十四条の十第一項 (Article 74-10, paragraph (1)), art-74-10/par-1 — https://japanlaw.org/en/local-tax-act/art-74-10/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-10/par-1
- suppl-3611-14/art-5/par-6: 第七十四条の十第一項から第三項まで → 地方税法 第七十四条の十第二項 (Article 74-10, paragraph (2)), art-74-10/par-2 — https://japanlaw.org/en/local-tax-act/art-74-10/par-2 · https://japanlaw.org/l/325AC0000000226/art-74-10/par-2
- suppl-3611-14/art-5/par-6: 第七十四条の十第一項から第三項まで → 地方税法 第七十四条の十第三項 (Article 74-10, paragraph (3)), art-74-10/par-3 — https://japanlaw.org/en/local-tax-act/art-74-10/par-3 · https://japanlaw.org/l/325AC0000000226/art-74-10/par-3
- suppl-3611-14/art-5/par-6: 昭和六十一年改正法附則第五条第三項 → 地方税法 附則第五条第三項 (Supplementary Provisions, Article 5, paragraph (3)), suppl-3611-14/art-5/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-5/par-3
- suppl-3611-14/art-5/par-6: 第七十四条の十二第二項 → 地方税法 第七十四条の十二第二項 (Article 74-12, paragraph (2)), art-74-12/par-2 — https://japanlaw.org/en/local-tax-act/art-74-12/par-2 · https://japanlaw.org/l/325AC0000000226/art-74-12/par-2
- suppl-3611-14/art-5/par-6: 第七十四条の二十第一項 → 地方税法 第七十四条の二十第一項 (Article 74-20, paragraph (1)), art-74-20/par-1 — https://japanlaw.org/en/local-tax-act/art-74-20/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-20/par-1
- suppl-3611-14/art-5/par-6: 第五項 → 地方税法 第七十四条の十第五項 (Article 74-10, paragraph (5)), art-74-10/par-5 — https://japanlaw.org/en/local-tax-act/art-74-10/par-5 · https://japanlaw.org/l/325AC0000000226/art-74-10/par-5
- suppl-3611-14/art-5/par-6: 第七十四条の二十一第一項 → 地方税法 第七十四条の二十一第一項 (Article 74-21, paragraph (1)), art-74-21/par-1 — https://japanlaw.org/en/local-tax-act/art-74-21/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-21/par-1
- suppl-3611-14/art-5/par-6: 第七十四条の二十一第二項 → 地方税法 第七十四条の二十一第二項 (Article 74-21, paragraph (2)), art-74-21/par-2 — https://japanlaw.org/en/local-tax-act/art-74-21/par-2 · https://japanlaw.org/l/325AC0000000226/art-74-21/par-2
- suppl-3611-14/art-5/par-6: 第七十四条の二十二第一項 → 地方税法 第七十四条の二十二第一項 (Article 74-22, paragraph (1)), art-74-22/par-1 — https://japanlaw.org/en/local-tax-act/art-74-22/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-22/par-1
- suppl-3611-14/art-5/par-6: 第七十四条の二十二第三項 → 地方税法 第七十四条の二十二第三項 (Article 74-22, paragraph (3)), art-74-22/par-3 — https://japanlaw.org/en/local-tax-act/art-74-22/par-3 · https://japanlaw.org/l/325AC0000000226/art-74-22/par-3
- suppl-3611-14/art-5/par-6: 第七十四条の十三第一項 → 地方税法 第七十四条の十三第一項 (Article 74-13, paragraph (1)), art-74-13/par-1 — https://japanlaw.org/en/local-tax-act/art-74-13/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-13/par-1
- suppl-3611-14/art-5/par-7: 第二項 → 地方税法 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-3611-14/art-5/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-5/par-2
- suppl-3611-14/art-5/par-7: 新法第七十四条の十四 → 地方税法 第七十四条の十四 (Article 74-14), art-74-14 — https://japanlaw.org/en/local-tax-act/art-74-14 · https://japanlaw.org/l/325AC0000000226/art-74-14
- suppl-3611-14/art-5/par-7: 新法第七十四条の十第一項から第三項まで → 地方税法 第七十四条の十第一項 (Article 74-10, paragraph (1)), art-74-10/par-1 — https://japanlaw.org/en/local-tax-act/art-74-10/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-10/par-1
- suppl-3611-14/art-5/par-7: 新法第七十四条の十第一項から第三項まで → 地方税法 第七十四条の十第二項 (Article 74-10, paragraph (2)), art-74-10/par-2 — https://japanlaw.org/en/local-tax-act/art-74-10/par-2 · https://japanlaw.org/l/325AC0000000226/art-74-10/par-2
- suppl-3611-14/art-5/par-7: 新法第七十四条の十第一項から第三項まで → 地方税法 第七十四条の十第三項 (Article 74-10, paragraph (3)), art-74-10/par-3 — https://japanlaw.org/en/local-tax-act/art-74-10/par-3 · https://japanlaw.org/l/325AC0000000226/art-74-10/par-3
- suppl-3611-14/art-5/par-7: 第五項 → 地方税法 第七十四条の十第五項 (Article 74-10, paragraph (5)), art-74-10/par-5 — https://japanlaw.org/en/local-tax-act/art-74-10/par-5 · https://japanlaw.org/l/325AC0000000226/art-74-10/par-5
- suppl-3611-14/art-7/par-1: 新法附則第三条の三第三項 → 地方税法 附則第三条の三第三項 (Supplementary Provisions, Article 3-3, paragraph (3)), suppl-3251-226/art-3-3/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-3-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-3/par-3
- suppl-3611-14/art-7/par-1: 第四項 → 地方税法 附則第三条の三第四項 (Supplementary Provisions, Article 3-3, paragraph (4)), suppl-3251-226/art-3-3/par-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-3-3/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-3/par-4
- suppl-3611-14/art-7/par-1: 新法附則第三十五条の二 → 地方税法 附則第三十五条の二 (Supplementary Provisions, Article 35-2), suppl-3251-226/art-35-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2
- suppl-3611-14/art-7/par-4: 前項 → 地方税法 附則第七条第三項 (Supplementary Provisions, Article 7, paragraph (3)), suppl-3611-14/art-7/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-7/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-7/par-3
- suppl-3611-14/art-7/par-4: 農業協同組合法等の一部を改正する等の法律（平成二十七年法律第六十三号）第三条 → e-Gov law 427AC0000000063, 第三条 (Article 3), art-3 — not held in this collection
- suppl-3611-14/art-7/par-4: 農地法第二条第七項 → e-Gov law 327AC0000000229, 第二条第七項 (Article 2, paragraph (7)), art-2/par-7 — not held in this collection
- suppl-3611-14/art-7/par-4: 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（昭和六十一年法律第十四号）附則第七条第四項 → 地方税法 附則第七条第四項 (Supplementary Provisions, Article 7, paragraph (4)), suppl-3611-14/art-7/par-4 — https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-7/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-7/par-4
- suppl-3611-14/art-7/par-5: 新法第二百九十六条第一項第二号 → 地方税法 第二百九十六条第一項第二号 (Article 296, paragraph (1), item (ii)), art-296/par-1/item-2 — https://japanlaw.org/en/local-tax-act/art-296/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-296/par-1/item-2
- suppl-3611-14/art-8/par-2: 新法第三百四十九条の三第二十項 → 地方税法 第三百四十九条の三第十九項 (Article 349-3, paragraph (19)), art-349-3/par-19 — https://japanlaw.org/en/local-tax-act/art-349-3/par-19 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-19
- suppl-3611-14/art-9/par-1: 次項 → 地方税法 附則第九条第二項 (Supplementary Provisions, Article 9, paragraph (2)), suppl-3611-14/art-9/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-9/par-2
- suppl-3611-14/art-9/par-1: 第三項 → 地方税法 附則第九条第三項 (Supplementary Provisions, Article 9, paragraph (3)), suppl-3611-14/art-9/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-9/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-9/par-3
- suppl-3611-14/art-9/par-2: 地方税法第四百六十五条第一項 → 地方税法 第四百六十五条第一項 (Article 465, paragraph (1)), art-465/par-1 — https://japanlaw.org/en/local-tax-act/art-465/par-1 · https://japanlaw.org/l/325AC0000000226/art-465/par-1
- suppl-3611-14/art-9/par-2: 同条第二項 → 地方税法 第四百六十五条第二項 (Article 465, paragraph (2)), art-465/par-2 — https://japanlaw.org/en/local-tax-act/art-465/par-2 · https://japanlaw.org/l/325AC0000000226/art-465/par-2
- suppl-3611-14/art-9/par-2: 同法第四百六十九条第一項第一号 → 地方税法 第四百六十九条第一項第一号 (Article 469, paragraph (1), item (i)), art-469/par-1/item-1 — https://japanlaw.org/en/local-tax-act/art-469/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-469/par-1/item-1
- suppl-3611-14/art-9/par-2: 第二号 → 地方税法 第四百六十九条第一項第二号 (Article 469, paragraph (1), item (ii)), art-469/par-1/item-2 — https://japanlaw.org/en/local-tax-act/art-469/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-469/par-1/item-2
- suppl-3611-14/art-9/par-2: この項 → 地方税法 附則第九条第二項 (Supplementary Provisions, Article 9, paragraph (2)), suppl-3611-14/art-9/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-9/par-2
- suppl-3611-14/art-9/par-2: 第七項 → 地方税法 附則第九条第七項 (Supplementary Provisions, Article 9, paragraph (7)), suppl-3611-14/art-9/par-7 — https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-9/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-9/par-7
- suppl-3611-14/art-9/par-3: 前項 → 地方税法 附則第九条第二項 (Supplementary Provisions, Article 9, paragraph (2)), suppl-3611-14/art-9/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-9/par-2
- suppl-3611-14/art-9/par-3/item-1: 前項 → 地方税法 附則第九条第二項 (Supplementary Provisions, Article 9, paragraph (2)), suppl-3611-14/art-9/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-9/par-2
- suppl-3611-14/art-9/par-3/item-2: 前号 → 地方税法 附則第九条第三項第一号 (Supplementary Provisions, Article 9, paragraph (3), item (i)), suppl-3611-14/art-9/par-3/item-1 — https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-9/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-9/par-3/item-1
- suppl-3611-14/art-9/par-3/item-2: 前項 → 地方税法 附則第九条第二項 (Supplementary Provisions, Article 9, paragraph (2)), suppl-3611-14/art-9/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-9/par-2
- suppl-3611-14/art-9/par-4: 第二項 → 地方税法 附則第九条第二項 (Supplementary Provisions, Article 9, paragraph (2)), suppl-3611-14/art-9/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-9/par-2
- suppl-3611-14/art-9/par-4: 前項 → 地方税法 附則第九条第三項 (Supplementary Provisions, Article 9, paragraph (3)), suppl-3611-14/art-9/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-9/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-9/par-3
- suppl-3611-14/art-9/par-4: 附則第五条第三項 → 地方税法 附則第五条第三項 (Supplementary Provisions, Article 5, paragraph (3)), suppl-3611-14/art-5/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-5/par-3
- suppl-3611-14/art-9/par-5: 第三項 → 地方税法 附則第九条第三項 (Supplementary Provisions, Article 9, paragraph (3)), suppl-3611-14/art-9/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-9/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-9/par-3
- suppl-3611-14/art-9/par-5: 同項第二号 → 地方税法 附則第九条第三項第二号 (Supplementary Provisions, Article 9, paragraph (3), item (ii)), suppl-3611-14/art-9/par-3/item-2 — https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-9/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-9/par-3/item-2
- suppl-3611-14/art-9/par-6: 第二項 → 地方税法 附則第九条第二項 (Supplementary Provisions, Article 9, paragraph (2)), suppl-3611-14/art-9/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-9/par-2
- suppl-3611-14/art-9/par-6: 前項 → 地方税法 附則第九条第五項 (Supplementary Provisions, Article 9, paragraph (5)), suppl-3611-14/art-9/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-9/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-9/par-5
- suppl-3611-14/art-9/par-6: 新法第四百六十九条 → 地方税法 第四百六十九条 (Article 469), art-469 — https://japanlaw.org/en/local-tax-act/art-469 · https://japanlaw.org/l/325AC0000000226/art-469
- suppl-3611-14/art-9/par-6: 第四百七十三条 → 地方税法 第四百七十三条 (Article 473), art-473 — https://japanlaw.org/en/local-tax-act/art-473 · https://japanlaw.org/l/325AC0000000226/art-473
- suppl-3611-14/art-9/par-6: 第四百七十四条 → 地方税法 第四百七十四条 (Article 474), art-474 — https://japanlaw.org/en/local-tax-act/art-474 · https://japanlaw.org/l/325AC0000000226/art-474
- suppl-3611-14/art-9/par-6: 第四百七十七条 → 地方税法 第四百七十七条 (Article 477), art-477 — https://japanlaw.org/en/local-tax-act/art-477 · https://japanlaw.org/l/325AC0000000226/art-477
- suppl-3611-14/art-9/par-6: 第四百六十七条第三項 → 地方税法 第四百六十七条第三項 (Article 467, paragraph (3)), art-467/par-3 — https://japanlaw.org/en/local-tax-act/art-467/par-3 · https://japanlaw.org/l/325AC0000000226/art-467/par-3
- suppl-3611-14/art-9/par-6: 第一項 → 地方税法 第四百六十七条第一項 (Article 467, paragraph (1)), art-467/par-1 — https://japanlaw.org/en/local-tax-act/art-467/par-1 · https://japanlaw.org/l/325AC0000000226/art-467/par-1
- suppl-3611-14/art-9/par-6: 第四百七十五条第一項 → 地方税法 第四百七十五条第一項 (Article 475, paragraph (1)), art-475/par-1 — https://japanlaw.org/en/local-tax-act/art-475/par-1 · https://japanlaw.org/l/325AC0000000226/art-475/par-1
- suppl-3611-14/art-9/par-6: 第四百七十三条第一項 → 地方税法 第四百七十三条第一項 (Article 473, paragraph (1)), art-473/par-1 — https://japanlaw.org/en/local-tax-act/art-473/par-1 · https://japanlaw.org/l/325AC0000000226/art-473/par-1
- suppl-3611-14/art-9/par-6: 第二項 → 地方税法 第四百七十三条第二項 (Article 473, paragraph (2)), art-473/par-2 — https://japanlaw.org/en/local-tax-act/art-473/par-2 · https://japanlaw.org/l/325AC0000000226/art-473/par-2
- suppl-3611-14/art-9/par-6: 昭和六十一年改正法附則第九条第三項 → 地方税法 附則第九条第三項 (Supplementary Provisions, Article 9, paragraph (3)), suppl-3611-14/art-9/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-9/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-9/par-3
- suppl-3611-14/art-9/par-6: 第四百七十五条第二項 → 地方税法 第四百七十五条第二項 (Article 475, paragraph (2)), art-475/par-2 — https://japanlaw.org/en/local-tax-act/art-475/par-2 · https://japanlaw.org/l/325AC0000000226/art-475/par-2
- suppl-3611-14/art-9/par-6: 第四百八十条第一項 → 地方税法 第四百八十条第一項 (Article 480, paragraph (1)), art-480/par-1 — https://japanlaw.org/en/local-tax-act/art-480/par-1 · https://japanlaw.org/l/325AC0000000226/art-480/par-1
- suppl-3611-14/art-9/par-6: 第四項 → 地方税法 第四百七十三条第四項 (Article 473, paragraph (4)), art-473/par-4 — https://japanlaw.org/en/local-tax-act/art-473/par-4 · https://japanlaw.org/l/325AC0000000226/art-473/par-4
- suppl-3611-14/art-9/par-6: 第四百八十一条第一項 → 地方税法 第四百八十一条第一項 (Article 481, paragraph (1)), art-481/par-1 — https://japanlaw.org/en/local-tax-act/art-481/par-1 · https://japanlaw.org/l/325AC0000000226/art-481/par-1
- suppl-3611-14/art-9/par-6: 第四百八十一条第二項 → 地方税法 第四百八十一条第二項 (Article 481, paragraph (2)), art-481/par-2 — https://japanlaw.org/en/local-tax-act/art-481/par-2 · https://japanlaw.org/l/325AC0000000226/art-481/par-2
- suppl-3611-14/art-9/par-6: 第四百八十二条第一項 → 地方税法 第四百八十二条第一項 (Article 482, paragraph (1)), art-482/par-1 — https://japanlaw.org/en/local-tax-act/art-482/par-1 · https://japanlaw.org/l/325AC0000000226/art-482/par-1
- suppl-3611-14/art-9/par-6: 第四百八十二条第三項 → 地方税法 第四百八十二条第三項 (Article 482, paragraph (3)), art-482/par-3 — https://japanlaw.org/en/local-tax-act/art-482/par-3 · https://japanlaw.org/l/325AC0000000226/art-482/par-3
- suppl-3611-14/art-9/par-6: 第四百七十六条第一項 → 地方税法 第四百七十六条第一項 (Article 476, paragraph (1)), art-476/par-1 — https://japanlaw.org/en/local-tax-act/art-476/par-1 · https://japanlaw.org/l/325AC0000000226/art-476/par-1
- suppl-3611-14/art-9/par-6: 第七項 → 地方税法 附則第九条第七項 (Supplementary Provisions, Article 9, paragraph (7)), suppl-3611-14/art-9/par-7 — https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-9/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-9/par-7
- suppl-3611-14/art-9/par-7: 第二項 → 地方税法 附則第九条第二項 (Supplementary Provisions, Article 9, paragraph (2)), suppl-3611-14/art-9/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-9/par-2
- suppl-3611-14/art-9/par-7: 新法第四百七十七条 → 地方税法 第四百七十七条 (Article 477), art-477 — https://japanlaw.org/en/local-tax-act/art-477 · https://japanlaw.org/l/325AC0000000226/art-477
- suppl-3611-14/art-9/par-7: 新法第四百七十三条第一項 → 地方税法 第四百七十三条第一項 (Article 473, paragraph (1)), art-473/par-1 — https://japanlaw.org/en/local-tax-act/art-473/par-1 · https://japanlaw.org/l/325AC0000000226/art-473/par-1
- suppl-3611-14/art-9/par-7: 第二項 → 地方税法 第四百七十三条第二項 (Article 473, paragraph (2)), art-473/par-2 — https://japanlaw.org/en/local-tax-act/art-473/par-2 · https://japanlaw.org/l/325AC0000000226/art-473/par-2
- suppl-3611-14/art-9/par-7: 第四項 → 地方税法 第四百七十三条第四項 (Article 473, paragraph (4)), art-473/par-4 — https://japanlaw.org/en/local-tax-act/art-473/par-4 · https://japanlaw.org/l/325AC0000000226/art-473/par-4
- suppl-3611-14/art-11/par-1: 新法第五百八十六条第二項第二号 → 地方税法 第五百八十六条第二項第二号 (Article 586, paragraph (2), item (ii)), art-586/par-2/item-2 — https://japanlaw.org/en/local-tax-act/art-586/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/art-586/par-2/item-2
- suppl-3611-14/art-11/par-2: 新法第五百八十六条第二項第二号 → 地方税法 第五百八十六条第二項第二号 (Article 586, paragraph (2), item (ii)), art-586/par-2/item-2 — https://japanlaw.org/en/local-tax-act/art-586/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/art-586/par-2/item-2
- suppl-3611-14/art-13/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-3611-14/art-13/par-1: この項 → 地方税法 附則第十三条第一項 (Supplementary Provisions, Article 13, paragraph (1)), suppl-3611-14/art-13/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-13/par-1
- suppl-3611-14/art-13/par-1: 第三項 → 地方税法 附則第十三条第三項 (Supplementary Provisions, Article 13, paragraph (3)), suppl-3611-14/art-13/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-13/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-13/par-3
- suppl-3611-14/art-13/par-1: 第四項 → 地方税法 附則第十三条第四項 (Supplementary Provisions, Article 13, paragraph (4)), suppl-3611-14/art-13/par-4 — https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-13/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-13/par-4
- suppl-3611-14/art-13/par-2: 新法第七百一条の三十二第二項 → 地方税法 第七百一条の三十二第二項 (Article 701-32, paragraph (2)), art-701-32/par-2 — https://japanlaw.org/en/local-tax-act/art-701-32/par-2 · https://japanlaw.org/l/325AC0000000226/art-701-32/par-2
- suppl-3611-14/art-13/par-2: この項 → 地方税法 附則第十三条第二項 (Supplementary Provisions, Article 13, paragraph (2)), suppl-3611-14/art-13/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-13/par-2
- suppl-3611-14/art-13/par-2: 次項 → 地方税法 附則第十三条第三項 (Supplementary Provisions, Article 13, paragraph (3)), suppl-3611-14/art-13/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-13/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-13/par-3
- suppl-3611-14/art-13/par-2: 新法第七百一条の三十一第一項第七号 → 地方税法 第七百一条の三十一第一項第七号 (Article 701-31, paragraph (1), item (vii)), art-701-31/par-1/item-7 — https://japanlaw.org/en/local-tax-act/art-701-31/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/art-701-31/par-1/item-7
- suppl-3611-14/art-13/par-3: この項 → 地方税法 附則第十三条第三項 (Supplementary Provisions, Article 13, paragraph (3)), suppl-3611-14/art-13/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-13/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-13/par-3
- suppl-3611-14/art-13/par-4: 新法附則第三十二条の三第一項 → 地方税法 附則第三十二条の三第一項 (Supplementary Provisions, Article 32-3, paragraph (1)), suppl-3251-226/art-32-3/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-32-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-32-3/par-1
- suppl-3611-14/art-13/par-4: 新法第七百一条の三十一第一項第二号 → 地方税法 第七百一条の三十一第一項第二号 (Article 701-31, paragraph (1), item (ii)), art-701-31/par-1/item-2 — https://japanlaw.org/en/local-tax-act/art-701-31/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-701-31/par-1/item-2
- suppl-3611-14/art-15/par-1: 新法第七百三条の四第十七項 → 地方税法 第七百三条の四第十七項 (Article 703-4, paragraph (17)), art-703-4/par-17 — https://japanlaw.org/en/local-tax-act/art-703-4/par-17 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-17
- suppl-3611-14/art-18/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-3611-14/art-2 — https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-2
## Cited by
24 provisions cite this one. No official source publishes this direction.
- 地方税法 附則第一条第一項（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-1/par-1
- 地方税法 附則第五条第一項（道府県たばこ消費税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-5/par-1
- 地方税法 附則第五条第二項（道府県たばこ消費税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-5/par-2
- 地方税法 附則第五条第三項（道府県たばこ消費税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-5/par-3
- 地方税法 附則第五条第三項第一号（道府県たばこ消費税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-5/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-5/par-3/item-1
- 地方税法 附則第五条第三項第二号（道府県たばこ消費税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-5/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-5/par-3/item-2
- 地方税法 附則第五条第四項（道府県たばこ消費税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-5/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-5/par-4
- 地方税法 附則第五条第五項（道府県たばこ消費税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-5/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-5/par-5
- 地方税法 附則第五条第六項（道府県たばこ消費税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-5/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-5/par-6
- 地方税法 附則第五条第七項（道府県たばこ消費税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-5/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-5/par-7
- 地方税法 附則第七条第四項（市町村民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-7/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-7/par-4
- 地方税法 附則第九条第一項（市町村たばこ消費税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-9/par-1
- 地方税法 附則第九条第二項（市町村たばこ消費税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-9/par-2
- 地方税法 附則第九条第三項（市町村たばこ消費税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-9/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-9/par-3
- 地方税法 附則第九条第三項第一号（市町村たばこ消費税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-9/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-9/par-3/item-1
- 地方税法 附則第九条第三項第二号（市町村たばこ消費税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-9/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-9/par-3/item-2
- 地方税法 附則第九条第四項（市町村たばこ消費税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-9/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-9/par-4
- 地方税法 附則第九条第五項（市町村たばこ消費税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-9/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-9/par-5
- 地方税法 附則第九条第六項（市町村たばこ消費税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-9/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-9/par-6
- 地方税法 附則第九条第七項（市町村たばこ消費税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-9/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-9/par-7
- 地方税法 附則第十三条第一項（事業所税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-13/par-1
- 地方税法 附則第十三条第二項（事業所税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-13/par-2
- 地方税法 附則第十三条第三項（事業所税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-13/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-13/par-3
- 地方税法 附則第十八条第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-18/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
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-246, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T214204-246, 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