# 地方税法 / Local Tax Act — 附　則 (Supplementary Provisions) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3621-15. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号 - English title "Local Tax Act": Ministry of Justice translation database, which lists the title - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 附　則 (Supplementary Provisions) — address `suppl-3621-15` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3621-15 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3621-15 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ## 附　則 昭和六二年三月三一日法律第一五号 suppl-3621-15 · https://japanlaw.org/en/local-tax-act/suppl-3621-15 · https://japanlaw.org/l/325AC0000000226/suppl-3621-15 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3621-15/art-1 · https://japanlaw.org/en/local-tax-act/suppl-3621-15/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-3621-15/art-1 **第一項** この法律は、昭和六十二年四月一日から施行する。ただし、第四百八十九条第一項及び附則第三十一条の改正規定並びに附則第五条の規定は同年六月一日から、第七十二条の十四第一項ただし書の改正規定は老人保健法等の一部を改正する法律（昭和六十一年法律第百六号）第四条中老人保健法（昭和五十七年法律第八十号）第三章第三節の次に一節を加える改正規定（同法第四十六条の二第五項及び第六項に係る部分を除く。）の施行の日から施行する。 suppl-3621-15/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3621-15/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3621-15/art-1/par-1 This Act comes into effect as of April 1, 1987; provided, however, that the provisions amending Article 489, paragraph (1) and Article 31 of the Supplementary Provisions, and the provisions of Article 5 of the Supplementary Provisions, come into effect as of June 1 of the same year, and the provisions amending the proviso to Article 72-14, paragraph (1) come into effect as of the date of enforcement of the provisions in Article 4 of the Act Partially Amending the Act on Health and Medical Services for the Aged, etc. (Act No. 106 of 1986) that add a section after Chapter III, Section 3 of the Act on Health and Medical Services for the Aged (Act No. 80 of 1982) (excluding the part pertaining to Article 46-2, paragraphs (5) and (6) of that Act). machine translation, not official ### 第二条（不動産取得税に関する経過措置） — Transitional Measures Concerning Real Property Acquisition Tax caption: machine translation, not official suppl-3621-15/art-2 · https://japanlaw.org/en/local-tax-act/suppl-3621-15/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-3621-15/art-2 **第一項** 別段の定めがあるものを除き、改正後の地方税法（以下「新法」という。）の規定中不動産取得税に関する部分は、昭和六十二年四月一日（以下「施行日」という。）以後の不動産の取得に対して課すべき不動産取得税について適用し、施行日前の不動産の取得に対して課する不動産取得税については、なお従前の例による。 suppl-3621-15/art-2/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3621-15/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3621-15/art-2/par-1 Except as otherwise provided, the provisions of the Local Tax Act after amendment (hereinafter referred to as the "New Act") relating to real property acquisition tax apply to real property acquisition tax to be imposed on acquisitions of real property on or after April 1, 1987 (hereinafter referred to as the "Effective Date"), and with respect to real property acquisition tax imposed on acquisitions of real property before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 新法附則第十条の二第二項の規定は、昭和六十一年四月一日以後に新築された新法第七十三条の二十四第一項第三号の特例適用住宅に係る土地の取得に対して課すべき不動産取得税について適用する。 suppl-3621-15/art-2/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3621-15/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3621-15/art-2/par-2 The provisions of Article 10-2, paragraph (2) of the Supplementary Provisions of the New Act apply to real property acquisition tax to be imposed on the acquisition of land pertaining to a dwelling eligible for the special measure prescribed in Article 73-24, paragraph (1), item (iii) of the New Act that was newly constructed on or after April 1, 1986. machine translation, not official **第三項** 改正前の地方税法（以下「旧法」という。）附則第十条の二第二項の規定は、昭和六十一年三月三十一日以前に新築された旧法第七十三条の二十四第一項第三号の特例適用住宅に係る土地の取得に対して課する不動産取得税については、なおその効力を有する。この場合において、昭和六十年四月一日から昭和六十一年三月三十一日までの間に新築された同号の特例適用住宅に係る土地の取得に対して課すべき不動産取得税については、旧法附則第十条の二第二項中「昭和六十二年三月三十一日」とあるのは「昭和六十三年三月三十一日」とする。 suppl-3621-15/art-2/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3621-15/art-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3621-15/art-2/par-3 The provisions of Article 10-2, paragraph (2) of the Supplementary Provisions of the Local Tax Act prior to amendment (hereinafter referred to as the "Former Act") remain in force with respect to real property acquisition tax imposed on the acquisition of land pertaining to a dwelling eligible for the special measure prescribed in Article 73-24, paragraph (1), item (iii) of the Former Act that was newly constructed on or before March 31, 1986. In this case, with respect to real property acquisition tax to be imposed on the acquisition of land pertaining to a dwelling eligible for the special measure under that item that was newly constructed during the period from April 1, 1985 to March 31, 1986, in Article 10-2, paragraph (2) of the Supplementary Provisions of the Former Act, "March 31, 1987" is deemed to be replaced with "March 31, 1988". machine translation, not official **第四項** 新法附則第十一条の四第十一項の規定は、施行日以後に行われた同項に規定する承認に係る事業提携計画に定めるところに従つて営業の譲渡を受けた者が取得する同項の不動産に対して課すべき不動産取得税について適用し、施行日前に行われた旧法附則第十一条の四第十一項に規定する承認に係る事業提携計画に定めるところに従つて営業の譲渡を受けた者が取得する同項の不動産に対して課すべき不動産取得税については、なお従前の例による。 suppl-3621-15/art-2/par-4 · https://japanlaw.org/en/local-tax-act/suppl-3621-15/art-2/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3621-15/art-2/par-4 The provisions of Article 11-4, paragraph (11) of the Supplementary Provisions of the New Act apply to real property acquisition tax to be imposed on the real property under that paragraph acquired by a person who has received a transfer of business in accordance with what is provided in the business alliance plan pertaining to the approval prescribed in that paragraph given on or after the Effective Date, and with respect to real property acquisition tax to be imposed on the real property under that paragraph acquired by a person who has received a transfer of business in accordance with what is provided in the business alliance plan pertaining to the approval prescribed in Article 11-4, paragraph (11) of the Supplementary Provisions of the Former Act given before the Effective Date, the provisions then in force continue to govern. machine translation, not official ### 第三条（自動車税に関する経過措置） — Transitional Measures Concerning Automobile Tax caption: machine translation, not official suppl-3621-15/art-3 · https://japanlaw.org/en/local-tax-act/suppl-3621-15/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-3621-15/art-3 **第一項** 旧法附則第十二条の三第一項に規定する電気を動力源とする自動車又は同項に規定するメタノール自動車に対して課する昭和六十一年度分の自動車税については、なお従前の例による。 suppl-3621-15/art-3/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3621-15/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3621-15/art-3/par-1 With respect to the automobile tax for fiscal year 1986 imposed on a motor vehicle with electricity as its power source prescribed in Article 12-3, paragraph (1) of the Supplementary Provisions of the Former Act or a methanol motor vehicle prescribed in that paragraph, the provisions then in force continue to govern. machine translation, not official ### 第四条（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-3621-15/art-4 · https://japanlaw.org/en/local-tax-act/suppl-3621-15/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-3621-15/art-4 **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、昭和六十二年度以後の年度分の固定資産税について適用し、昭和六十一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-3621-15/art-4/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3621-15/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3621-15/art-4/par-1 Except as otherwise provided, the provisions of the New Act relating to fixed assets tax apply to fixed assets tax for fiscal year 1987 and subsequent fiscal years, and with respect to fixed assets tax up to that for fiscal year 1986, 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一項の規定は、昭和六十一年一月二日以後に変電所又は送電施設の用に新たに供された同項に規定する償却資産に対して課する昭和六十二年度以後の年度分の固定資産税について適用し、昭和六十一年一月一日までに変電所又は送電施設の用に新たに供された旧法第三百四十九条の三第一項に規定する償却資産に対して課する固定資産税については、なお従前の例による。 suppl-3621-15/art-4/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3621-15/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3621-15/art-4/par-2 The provisions of Article 349-3, paragraph (1) of the New Act apply to fixed assets tax for fiscal year 1987 and subsequent fiscal years imposed on the depreciable assets prescribed in that paragraph newly put to use for a substation or power transmission facility on or after January 2, 1986, and with respect to fixed assets tax imposed on the depreciable assets prescribed in Article 349-3, paragraph (1) of the Former Act newly put to use for a substation or power transmission facility on or before January 1, 1986, the provisions then in force continue to govern. machine translation, not official **第三項** 昭和五十七年一月二日から昭和六十一年一月一日までの間に新設され、又は増設された旧法附則第十五条第四項に規定する倉庫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-3621-15/art-4/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3621-15/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3621-15/art-4/par-3 With respect to fixed assets tax imposed on the warehouses, etc. prescribed in Article 15, paragraph (4) of the Supplementary Provisions of the Former Act that were newly constructed or extended during the period from January 2, 1982 to January 1, 1986, the provisions then in force continue to govern. machine translation, not official **第四項** 昭和六十一年一月二日から同年十二月三十一日までの間に新設され、又は増設された新法附則第十五条第四項に規定する貯蔵タンクに対して課する固定資産税に係る同項の規定の適用については、同項中「（倉庫に附属する機械設備にあつては当該倉庫に附属する機械設備に係る固定資産税の課税標準となるべき価格の三分の二、貯蔵タンクにあつては当該貯蔵タンクに係る固定資産税の課税標準となるべき価格の四分の三）」とあるのは、「（貯蔵タンク又は倉庫に附属する機械設備にあつては、当該貯蔵タンク又は倉庫に附属する機械設備に係る固定資産税の課税標準となるべき価格の三分の二）」とする。 suppl-3621-15/art-4/par-4 · https://japanlaw.org/en/local-tax-act/suppl-3621-15/art-4/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3621-15/art-4/par-4 With respect to the application of the provisions of Article 15, paragraph (4) of the Supplementary Provisions of the New Act to fixed assets tax imposed on the storage tanks prescribed in that paragraph that were newly constructed or extended during the period from January 2 to December 31, 1986, in that paragraph, "(two-thirds of the price that is to be the tax base of the fixed assets tax on the machinery and equipment attached to the warehouse in the case of machinery and equipment attached to a warehouse, and three-fourths of the price that is to be the tax base of the fixed assets tax on the storage tank in the case of a storage tank)" is deemed to be replaced with "(in the case of a storage tank or machinery and equipment attached to a warehouse, two-thirds of the price that is to be the tax base of the fixed assets tax on that storage tank or machinery and equipment attached to the warehouse)". machine translation, not official **第五項** 昭和五十七年四月一日から昭和六十一年三月三十一日までの間に取得された旧法附則第十五条第十二項に規定する機械その他の設備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-3621-15/art-4/par-5 · https://japanlaw.org/en/local-tax-act/suppl-3621-15/art-4/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3621-15/art-4/par-5 With respect to fixed assets tax imposed on the machinery and other equipment prescribed in Article 15, paragraph (12) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 1982 to March 31, 1986, the provisions then in force continue to govern. machine translation, not official **第六項** 昭和五十九年一月二日から昭和六十一年一月一日までの間に敷設された旧法附則第十五条第十三項に規定する構築物に対して課する固定資産税については、なお従前の例による。 suppl-3621-15/art-4/par-6 · https://japanlaw.org/en/local-tax-act/suppl-3621-15/art-4/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3621-15/art-4/par-6 With respect to fixed assets tax imposed on the structures prescribed in Article 15, paragraph (13) of the Supplementary Provisions of the Former Act that were laid during the period from January 2, 1984 to January 1, 1986, the provisions then in force continue to govern. machine translation, not official **第七項** 昭和六十一年一月二日から昭和六十二年三月三十一日までの間に敷設された新法附則第十五条第十三項に規定する構築物に対して課する固定資産税に係る同項の規定の適用については、同項中「鉄道事業法第七条第一項に規定する鉄道事業者又は軌道法第四条に規定する軌道経営者が」を「地方鉄道法又は軌道法の規定による地方鉄道業者又は軌道経営者が」と、「鉄道（鉄道事業法第二条第六項に規定する専用鉄道を除く。）」とあるのは「地方鉄道」とする。 suppl-3621-15/art-4/par-7 · https://japanlaw.org/en/local-tax-act/suppl-3621-15/art-4/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3621-15/art-4/par-7 With respect to the application of the provisions of Article 15, paragraph (13) of the Supplementary Provisions of the New Act to fixed assets tax imposed on the structures prescribed in that paragraph that were laid during the period from January 2, 1986 to March 31, 1987, in that paragraph, "a railway business operator prescribed in Article 7, paragraph (1) of the Railway Business Act or a track operator prescribed in Article 4 of the Act on Rail Tracks" is deemed to be replaced with "a local railway operator or track operator under the provisions of the Local Railway Act or the Act on Rail Tracks", and "railway (excluding the dedicated railway prescribed in Article 2, paragraph (6) of the Railway Business Act)" is deemed to be replaced with "local railway". machine translation, not official **第八項** 昭和五十五年四月一日から昭和六十一年三月三十一日までの間に取得された旧法附則第十五条第十六項に規定する機械その他の設備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-3621-15/art-4/par-8 · https://japanlaw.org/en/local-tax-act/suppl-3621-15/art-4/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-3621-15/art-4/par-8 With respect to fixed assets tax imposed on the machinery and other equipment prescribed in Article 15, paragraph (16) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 1980 to March 31, 1986, the provisions then in force continue to govern. machine translation, not official **第九項** 昭和六十一年六月三十日までに取得された旧法附則第十五条第二十四項に規定する特定生産設備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-3621-15/art-4/par-9 · https://japanlaw.org/en/local-tax-act/suppl-3621-15/art-4/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-3621-15/art-4/par-9 With respect to fixed assets tax imposed on the specified production equipment prescribed in Article 15, paragraph (24) of the Supplementary Provisions of the Former Act that was acquired by June 30, 1986, the provisions then in force continue to govern. machine translation, not official **第十項** 昭和六十一年一月一日までに新築された旧法附則第十六条第六項に規定する住宅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-3621-15/art-4/par-10 · https://japanlaw.org/en/local-tax-act/suppl-3621-15/art-4/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-3621-15/art-4/par-10 With respect to fixed assets tax imposed on the dwellings prescribed in Article 16, paragraph (6) of the Supplementary Provisions of the Former Act that were newly constructed by January 1, 1986, the provisions then in force continue to govern. machine translation, not official ### 第五条（電気税に関する経過措置） — Transitional Measures Concerning Electricity Tax caption: machine translation, not official suppl-3621-15/art-5 · https://japanlaw.org/en/local-tax-act/suppl-3621-15/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-3621-15/art-5 **第一項** 新法第四百八十九条第一項の規定は、昭和六十二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-3621-15/art-5/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3621-15/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3621-15/art-5/par-1 The provisions of Article 489, paragraph (1) of the New Act apply to electricity tax to be imposed on electricity used on or after June 1, 1987 (for electricity tax subject to special collection, that relating to charges to be collected on or after that date), and with respect to electricity tax imposed on electricity used before that date (for 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. machine translation, not official ### 第六条（特別土地保有税に関する経過措置） — Transitional Measures Concerning Special Land Holding Tax caption: machine translation, not official suppl-3621-15/art-6 · https://japanlaw.org/en/local-tax-act/suppl-3621-15/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-3621-15/art-6 **第一項** 新法第五百八十六条第二項第一号ヲ、第五号の二、第十三号の三、第二十一号、第二十一号の二及び第二十七号の六の規定（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、昭和六十二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、昭和六十一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-3621-15/art-6/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3621-15/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3621-15/art-6/par-1 The provisions of Article 586, paragraph (2), item (i), (l), items (v)-2, (xiii)-3, (xxi), (xxi)-2 and (xxvii)-6 of the New Act (limited to the part relating to special land holding tax imposed on land) apply to special land holding tax imposed on land for fiscal year 1987 and subsequent fiscal years, and with respect to special land holding tax imposed on land up to that for fiscal year 1986, the provisions then in force continue to govern. machine translation, not official **第二項** 新法第五百八十六条第二項第一号ヲ、第五号の二、第十三号の三、第二十一号、第二十一号の二及び第二十七号の六の規定（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-3621-15/art-6/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3621-15/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3621-15/art-6/par-2 The provisions of Article 586, paragraph (2), item (i), (l), items (v)-2, (xiii)-3, (xxi), (xxi)-2 and (xxvii)-6 of the New Act (limited to the part relating to special land holding tax imposed on the acquisition of land) apply to special land holding tax to be imposed on acquisitions of land on or after the Effective Date, and with respect to 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** 前項の規定にかかわらず、日本消防検定協会が施行日前に行つた土地の取得に対して課する特別土地保有税については、地方税法第五百八十六条第二項第二十八号中「第三百四十八条第二項」とあるのは、「消防法及び消防組織法の一部を改正する法律（昭和六十一年法律第二十号）附則第八条による改正前の地方税法第三百四十八条第二項」として、同号の規定を適用する。 suppl-3621-15/art-6/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3621-15/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3621-15/art-6/par-3 Notwithstanding the provisions of the preceding paragraph, with respect to special land holding tax imposed on the acquisition of land carried out by the Japan Fire Equipment Inspection Institute before the Effective Date, the provisions of Article 586, paragraph (2), item (xxviii) of the Local Tax Act are applied by deeming "Article 348, paragraph (2)" in that item to be "Article 348, paragraph (2) of the Local Tax Act prior to amendment by Article 8 of the Supplementary Provisions of the Act Partially Amending the Fire Service Act and the Fire and Disaster Management Organization Act (Act No. 20 of 1986)". machine translation, not official ### 第七条（事業所税に関する経過措置） — Transitional Measures Concerning Business Office Tax caption: machine translation, not official suppl-3621-15/art-7 · https://japanlaw.org/en/local-tax-act/suppl-3621-15/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-3621-15/art-7 **第一項** 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六十二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六十二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-3621-15/art-7/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3621-15/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3621-15/art-7/par-1 The provisions of the New Act relating to 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) apply to business office tax on businesses to be imposed on the business of corporations for business years ending on or after the Effective Date and on the business of individuals for years from 1987 onward (excluding the business of individuals abolished before the Effective Date), and with respect to business office tax on businesses imposed on the business of corporations for business years that ended before the Effective Date, and on the business of individuals for years before that year and the business of individuals for 1987 that was abolished before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 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-3621-15/art-7/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3621-15/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3621-15/art-7/par-2 The provisions of the New Act relating to 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) apply to business office tax on new construction or extension to be imposed on the new construction or extension, carried out on or after the Effective Date, 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 with respect to business office tax on new construction or extension imposed on the 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 ### 第八条（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-3621-15/art-8 · https://japanlaw.org/en/local-tax-act/suppl-3621-15/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-3621-15/art-8 **第一項** 新法第七百二条第二項の規定は、土地にあつては昭和六十二年度以後の年度分の都市計画税について適用し、家屋にあつては昭和六十二年一月一日以後に取得された同項に規定する家屋に対して課する昭和六十二年度以後の年度分の都市計画税について適用する。 suppl-3621-15/art-8/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3621-15/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3621-15/art-8/par-1 The provisions of Article 702, paragraph (2) of the New Act apply, for land, to city planning tax for fiscal year 1987 and subsequent fiscal years, and, for houses, to city planning tax for fiscal year 1987 and subsequent fiscal years imposed on the houses prescribed in that paragraph acquired on or after January 1, 1987. machine translation, not official **第二項** 昭和五十七年一月二日から昭和六十一年一月一日までの間に新設され、又は増設された旧法附則第十五条第四項に規定する倉庫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-3621-15/art-8/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3621-15/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3621-15/art-8/par-2 With respect to city planning tax imposed on the warehouses prescribed in Article 15, paragraph (4) of the Supplementary Provisions of the Former Act that were newly constructed or extended during the period from January 2, 1982 to January 1, 1986, the provisions then in force continue to govern. machine translation, not official ### 第九条（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-3621-15/art-9 · https://japanlaw.org/en/local-tax-act/suppl-3621-15/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-3621-15/art-9 **第一項** 新法第七百三条の四第十七項の規定は、昭和六十二年度以後の年度分の国民健康保険税について適用し、昭和六十一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-3621-15/art-9/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3621-15/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3621-15/art-9/par-1 The provisions of Article 703-4, paragraph (17) of the New Act apply to national health insurance tax for fiscal year 1987 and subsequent fiscal years, and with respect to national health insurance tax up to that for fiscal year 1986, the provisions then in force continue to govern. machine translation, not official **第二項** 旧法附則第三十三条の規定により読み替えて適用される旧法第七百三条の五の規定による昭和六十一年度分の国民健康保険税の減額については、なお従前の例による。 suppl-3621-15/art-9/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3621-15/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3621-15/art-9/par-2 With respect to the reduction of national health insurance tax for fiscal year 1986 under the provisions of Article 703-5 of the Former Act as applied with terms replaced pursuant to the provisions of Article 33 of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern. machine translation, not official ### 第十条（政令への委任） — Delegation to Cabinet Order caption: machine translation, not official suppl-3621-15/art-10 · https://japanlaw.org/en/local-tax-act/suppl-3621-15/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-3621-15/art-10 **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-3621-15/art-10/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3621-15/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3621-15/art-10/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 ### 第十一条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions caption: machine translation, not official suppl-3621-15/art-11 · https://japanlaw.org/en/local-tax-act/suppl-3621-15/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-3621-15/art-11 **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-3621-15/art-11/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3621-15/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3621-15/art-11/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 --- ## Cites - suppl-3621-15/art-1/par-1: 附則第五条 → 地方税法 附則第五条 (Supplementary Provisions, Article 5), suppl-3621-15/art-5 — https://japanlaw.org/en/local-tax-act/suppl-3621-15/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-3621-15/art-5 - suppl-3621-15/art-2/par-2: 新法附則第十条の二第二項 → 地方税法 附則第十条の三第二項 (Supplementary Provisions, Article 10-3, paragraph (2)), suppl-3251-226/art-10-3/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-10-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-10-3/par-2 - suppl-3621-15/art-2/par-2: 新法第七十三条の二十四第一項第三号 → 地方税法 第七十三条の二十四第一項第三号 (Article 73-24, paragraph (1), item (iii)), art-73-24/par-1/item-3 — https://japanlaw.org/en/local-tax-act/art-73-24/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-73-24/par-1/item-3 - suppl-3621-15/art-4/par-7: 新法附則第十五条第十三項 → 地方税法 附則第十五条第八項 (Supplementary Provisions, Article 15, paragraph (8)), suppl-3251-226/art-15/par-8 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-8 - suppl-3621-15/art-4/par-7: 鉄道事業法第七条第一項 → e-Gov law 361AC0000000092, 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — not held in this collection - suppl-3621-15/art-4/par-7: 軌道法第四条 → e-Gov law 210AC0000000076, 第四条 (Article 4), art-4 — not held in this collection - suppl-3621-15/art-4/par-7: 鉄道事業法第二条第六項 → e-Gov law 361AC0000000092, 第二条第六項 (Article 2, paragraph (6)), art-2/par-6 — not held in this collection - suppl-3621-15/art-6/par-1: 新法第五百八十六条第二項第一号 → 地方税法 第五百八十六条第二項第一号 (Article 586, paragraph (2), item (i)), art-586/par-2/item-1 — https://japanlaw.org/en/local-tax-act/art-586/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/art-586/par-2/item-1 - suppl-3621-15/art-6/par-1: 第五号の二 → 地方税法 第五百八十六条第二項第五号の二 (Article 586, paragraph (2), item (v-2)), art-586/par-2/item-5-2 — https://japanlaw.org/en/local-tax-act/art-586/par-2/item-5-2 · https://japanlaw.org/l/325AC0000000226/art-586/par-2/item-5-2 - suppl-3621-15/art-6/par-1: 第二十一号 → 地方税法 第五百八十六条第二項第二十一号 (Article 586, paragraph (2), item (xxi)), art-586/par-2/item-21 — https://japanlaw.org/en/local-tax-act/art-586/par-2/item-21 · https://japanlaw.org/l/325AC0000000226/art-586/par-2/item-21 - suppl-3621-15/art-6/par-1: 第二十一号の二 → 地方税法 第五百八十六条第二項第二十一号の二 (Article 586, paragraph (2), item (xxi-2)), art-586/par-2/item-21-2 — https://japanlaw.org/en/local-tax-act/art-586/par-2/item-21-2 · https://japanlaw.org/l/325AC0000000226/art-586/par-2/item-21-2 - suppl-3621-15/art-6/par-2: 新法第五百八十六条第二項第一号 → 地方税法 第五百八十六条第二項第一号 (Article 586, paragraph (2), item (i)), art-586/par-2/item-1 — https://japanlaw.org/en/local-tax-act/art-586/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/art-586/par-2/item-1 - suppl-3621-15/art-6/par-2: 第五号の二 → 地方税法 第五百八十六条第二項第五号の二 (Article 586, paragraph (2), item (v-2)), art-586/par-2/item-5-2 — https://japanlaw.org/en/local-tax-act/art-586/par-2/item-5-2 · https://japanlaw.org/l/325AC0000000226/art-586/par-2/item-5-2 - suppl-3621-15/art-6/par-2: 第二十一号 → 地方税法 第五百八十六条第二項第二十一号 (Article 586, paragraph (2), item (xxi)), art-586/par-2/item-21 — https://japanlaw.org/en/local-tax-act/art-586/par-2/item-21 · https://japanlaw.org/l/325AC0000000226/art-586/par-2/item-21 - suppl-3621-15/art-6/par-2: 第二十一号の二 → 地方税法 第五百八十六条第二項第二十一号の二 (Article 586, paragraph (2), item (xxi-2)), art-586/par-2/item-21-2 — https://japanlaw.org/en/local-tax-act/art-586/par-2/item-21-2 · https://japanlaw.org/l/325AC0000000226/art-586/par-2/item-21-2 - suppl-3621-15/art-6/par-3: 前項 → 地方税法 附則第六条第二項 (Supplementary Provisions, Article 6, paragraph (2)), suppl-3621-15/art-6/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3621-15/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3621-15/art-6/par-2 - suppl-3621-15/art-6/par-3: 地方税法第五百八十六条第二項第二十八号 → 地方税法 第五百八十六条第二項第二十八号 (Article 586, paragraph (2), item (xxviii)), art-586/par-2/item-28 — https://japanlaw.org/en/local-tax-act/art-586/par-2/item-28 · https://japanlaw.org/l/325AC0000000226/art-586/par-2/item-28 - suppl-3621-15/art-6/par-3: 第三百四十八条第二項 → 地方税法 第三百四十八条第二項 (Article 348, paragraph (2)), art-348/par-2 — https://japanlaw.org/en/local-tax-act/art-348/par-2 · https://japanlaw.org/l/325AC0000000226/art-348/par-2 - suppl-3621-15/art-7/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-3621-15/art-7/par-1: この項 → 地方税法 附則第七条第一項 (Supplementary Provisions, Article 7, paragraph (1)), suppl-3621-15/art-7/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3621-15/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3621-15/art-7/par-1 - suppl-3621-15/art-7/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-3621-15/art-7/par-2: この項 → 地方税法 附則第七条第二項 (Supplementary Provisions, Article 7, paragraph (2)), suppl-3621-15/art-7/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3621-15/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3621-15/art-7/par-2 - suppl-3621-15/art-7/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-3621-15/art-8/par-1: 新法第七百二条第二項 → 地方税法 第七百二条第二項 (Article 702, paragraph (2)), art-702/par-2 — https://japanlaw.org/en/local-tax-act/art-702/par-2 · https://japanlaw.org/l/325AC0000000226/art-702/par-2 - suppl-3621-15/art-9/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-3621-15/art-10/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-3621-15/art-2 — https://japanlaw.org/en/local-tax-act/suppl-3621-15/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-3621-15/art-2 - suppl-3621-15/art-10/par-1: 附則第二条から前条まで → 地方税法 附則第三条 (Supplementary Provisions, Article 3), suppl-3621-15/art-3 — https://japanlaw.org/en/local-tax-act/suppl-3621-15/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-3621-15/art-3 - suppl-3621-15/art-10/par-1: 附則第二条から前条まで → 地方税法 附則第四条 (Supplementary Provisions, Article 4), suppl-3621-15/art-4 — https://japanlaw.org/en/local-tax-act/suppl-3621-15/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-3621-15/art-4 - suppl-3621-15/art-10/par-1: 附則第二条から前条まで → 地方税法 附則第五条 (Supplementary Provisions, Article 5), suppl-3621-15/art-5 — https://japanlaw.org/en/local-tax-act/suppl-3621-15/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-3621-15/art-5 - suppl-3621-15/art-10/par-1: 附則第二条から前条まで → 地方税法 附則第六条 (Supplementary Provisions, Article 6), suppl-3621-15/art-6 — https://japanlaw.org/en/local-tax-act/suppl-3621-15/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-3621-15/art-6 - suppl-3621-15/art-10/par-1: 附則第二条から前条まで → 地方税法 附則第七条 (Supplementary Provisions, Article 7), suppl-3621-15/art-7 — https://japanlaw.org/en/local-tax-act/suppl-3621-15/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-3621-15/art-7 - suppl-3621-15/art-10/par-1: 附則第二条から前条まで → 地方税法 附則第八条 (Supplementary Provisions, Article 8), suppl-3621-15/art-8 — https://japanlaw.org/en/local-tax-act/suppl-3621-15/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-3621-15/art-8 - suppl-3621-15/art-10/par-1: 附則第二条から前条まで → 地方税法 附則第九条 (Supplementary Provisions, Article 9), suppl-3621-15/art-9 — https://japanlaw.org/en/local-tax-act/suppl-3621-15/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-3621-15/art-9 ## Cited by 5 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-3621-15/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3621-15/art-1/par-1 - 地方税法 附則第六条第三項（特別土地保有税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3621-15/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3621-15/art-6/par-3 - 地方税法 附則第七条第一項（事業所税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3621-15/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3621-15/art-7/par-1 - 地方税法 附則第七条第二項（事業所税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3621-15/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3621-15/art-7/par-2 - 地方税法 附則第十条第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/suppl-3621-15/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3621-15/art-10/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), retrieved 2026-10-27 - Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-236, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-286, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-003, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-235, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-240, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-241, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-247, 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