# 地方税法 / Local Tax Act — 第五条 (Supplementary Provisions, Article 5)
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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: 第五条 (Supplementary Provisions, Article 5)（道府県たばこ消費税に関する経過措置） — address `suppl-3611-14/art-5`
- 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/art-5
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-5
- Every provision below carries its address and both URLs on the line under it.
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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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### 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
caption: machine translation, not official
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.
machine translation, not official
**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.
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:
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;
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;
machine translation, not official
**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.
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.
machine translation, not official
**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
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## Cites
- 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
## Cited by
10 provisions cite this one. No official source publishes this direction.
- 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
---
## 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-20261027T202151-291, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-245, translated 2026-10-28
- This site's parser, version 223 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27