# 地方税法 / Local Tax Act — 第九条 (Supplementary Provisions, Article 9) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-9. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号 - English title "Local Tax Act": Ministry of Justice translation database, which lists the title - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第九条 (Supplementary Provisions, Article 9)（市町村たばこ消費税に関する経過措置） — address `suppl-3611-14/art-9` - 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-9 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-9 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 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. machine translation, not official --- ## Cites - 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 ## Cited by 10 provisions cite this one. No official source publishes this direction. - 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 --- ## 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-20261027T214204-246, 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 223 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27