# 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-3631-110. 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-3631-110` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3631-110 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3631-110 - 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 昭和六三年一二月三〇日法律第一一〇号 suppl-3631-110 · https://japanlaw.org/en/local-tax-act/suppl-3631-110 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3631-110/art-1 · https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-1 **第一項** この法律は、昭和六十四年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。 suppl-3631-110/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-1/par-1 This Act comes into effect as of April 1, 1989; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items: machine translation, not official **一** 第五十条の四、第三百二十八条の三、別表第一及び別表第二の改正規定並びに附則第三条第二項、第九条第二項及び第十四条の規定　昭和六十四年一月一日 suppl-3631-110/art-1/par-1/item-1 · https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-1/par-1/item-1 the provisions amending Article 50-4, Article 328-3, Appended Table 1 and Appended Table 2, and the provisions of Article 3, paragraph (2), Article 9, paragraph (2) and Article 14 of the Supplementary Provisions: January 1, 1989; machine translation, not official **二** 第二十三条第一項第七号及び第八号、第三十二条第四項第一号、第三十三条、第三十四条、第七十二条の十七第三項第一号、第二百九十二条第一項第七号及び第八号、第三百十三条第四項第一号、第三百十四条並びに第三百十四条の二の改正規定、附則第三十五条の五を附則第三十五条の六とし、附則第三十五条の四を附則第三十五条の五とし、附則第三十五条の三を附則第三十五条の四とし、附則第三十五条の二を附則第三十五条の三とし、附則第三十五条の次に一条を加える改正規定並びに附則第三十六条の次に一条を加える改正規定並びに附則第三条第三項から第五項まで、第四条、第九条第三項から第五項まで及び第十三条の規定　昭和六十五年四月一日 suppl-3631-110/art-1/par-1/item-2 · https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-1/par-1/item-2 the provisions amending Article 23, paragraph (1), items (vii) and (viii), Article 32, paragraph (4), item (i), Article 33, Article 34, Article 72-17, paragraph (3), item (i), Article 292, paragraph (1), items (vii) and (viii), Article 313, paragraph (4), item (i), Article 314 and Article 314-2; the provisions renumbering Article 35-5 of the Supplementary Provisions as Article 35-6, Article 35-4 as Article 35-5, Article 35-3 as Article 35-4 and Article 35-2 as Article 35-3, and adding one Article after Article 35 of the Supplementary Provisions; the provisions adding one Article after Article 36 of the Supplementary Provisions; and the provisions of Article 3, paragraphs (3) through (5), Article 4, Article 9, paragraphs (3) through (5) and Article 13 of the Supplementary Provisions: April 1, 1990. machine translation, not official ### 第二条（保全担保に係る経過措置） — Transitional Measures Concerning Security for Preservation caption: machine translation, not official suppl-3631-110/art-2 · https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-2 **第一項** 改正前の地方税法（以下「旧法」という。）第十六条の三の規定により提供された道府県たばこ消費税、娯楽施設利用税、料理飲食等消費税又は市町村たばこ消費税に係る地方団体の徴収金の担保は、それぞれ改正後の地方税法（以下「新法」という。）第十六条の三の規定により提供された道府県たばこ税、ゴルフ場利用税、特別地方消費税又は市町村たばこ税に係る地方団体の徴収金の担保とみなす。 suppl-3631-110/art-2/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-2/par-1 The security for local government levies relating to prefectural tobacco consumption tax, amusement facility use tax, consumption tax on meals, drinks, etc. or municipal tobacco consumption tax provided pursuant to the provisions of Article 16-3 of the Local Tax Act prior to amendment (hereinafter referred to as the "Former Act") is deemed to be security for local government levies relating to prefectural tobacco tax, golf course use tax, special local consumption tax or municipal tobacco tax, respectively, provided pursuant to the provisions of Article 16-3 of the Local Tax Act after amendment (hereinafter referred to as the "New Act"). machine translation, not official ### 第三条（道府県民税に関する経過措置） — Transitional Measures Concerning Prefectural Inhabitant Tax caption: machine translation, not official suppl-3631-110/art-3 · https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-3 **第一項** 別段の定めがあるものを除き、新法の規定中個人の道府県民税に関する部分は、昭和六十四年度以後の年度分の個人の道府県民税について適用し、昭和六十三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-3631-110/art-3/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-3/par-1 Except as otherwise provided, the provisions of the New Act relating to individual prefectural inhabitant tax apply to individual prefectural inhabitant tax for fiscal year 1989 and subsequent fiscal years, and with respect to individual prefectural inhabitant tax up to that for fiscal year 1988, the provisions then in force continue to govern. machine translation, not official **第二項** 新法第五十条の四及び別表第一の規定は、昭和六十四年一月一日以後に支払うべき退職手当等（新法第五十条の二に規定する退職手当等をいう。以下この項において同じ。）に係る所得割について適用し、同日前に支払うべき退職手当等に係る所得割については、なお従前の例による。 suppl-3631-110/art-3/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-3/par-2 The provisions of Article 50-4 and Appended Table 1 of the New Act apply to the income levy on severance pay or other such compensation (meaning the severance pay or other such compensation prescribed in Article 50-2 of the New Act; the same applies hereinafter in this paragraph) to be paid on or after January 1, 1989, and with respect to the income levy on severance pay or other such compensation to be paid before that date, the provisions then in force continue to govern. machine translation, not official **第三項** 新法第二十三条第一項第七号及び第八号、第三十二条第四項第一号並びに第三十四条の規定は、昭和六十五年度以後の年度分の個人の道府県民税について適用し、昭和六十四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-3631-110/art-3/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-3/par-3 The provisions of Article 23, paragraph (1), items (vii) and (viii), Article 32, paragraph (4), item (i) and Article 34 of the New Act apply to individual prefectural inhabitant tax for fiscal year 1990 and subsequent fiscal years, and with respect to individual prefectural inhabitant tax up to that for fiscal year 1989, the provisions then in force continue to govern. machine translation, not official **第四項** 新法附則第三十五条の二の規定は、道府県民税の所得割の納税義務者が昭和六十四年四月一日以後に行う所得税法等の一部を改正する法律（昭和六十三年法律第百九号）第十条の規定による改正後の租税特別措置法（昭和三十二年法律第二十六号。附則第九条第四項において「改正後の租税特別措置法」という。）第三十七条の十第一項に規定する株式等の譲渡に係る個人の道府県民税について適用する。 suppl-3631-110/art-3/par-4 · https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-3/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-3/par-4 The provisions of Article 35-2 of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax relating to the transfer, made by a person liable for the income levy of prefectural inhabitant tax on or after April 1, 1989, of shares, etc. prescribed in Article 37-10, paragraph (1) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957; referred to as the "Act on Special Measures Concerning Taxation as Amended" in Article 9, paragraph (4) of the Supplementary Provisions) as amended by the provisions of Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 109 of 1988). machine translation, not official **第五項** 旧法第三十三条の規定は、昭和六十四年度分までの個人の道府県民税については、なおその効力を有する。 suppl-3631-110/art-3/par-5 · https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-3/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-3/par-5 The provisions of Article 33 of the Former Act remain in force with respect to individual prefectural inhabitant tax up to that for fiscal year 1989. machine translation, not official ### 第四条（事業税に関する経過措置） — Transitional Measures Concerning Enterprise Tax caption: machine translation, not official suppl-3631-110/art-4 · https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-4 **第一項** 新法第七十二条の十七第三項第一号の規定は、昭和六十五年度以後の年度分の個人の事業税について適用し、昭和六十四年度分までの個人の事業税については、なお従前の例による。 suppl-3631-110/art-4/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-4/par-1 The provisions of Article 72-17, paragraph (3), item (i) of the New Act apply to individual enterprise tax for fiscal year 1990 and subsequent fiscal years, and with respect to individual enterprise tax up to that for fiscal year 1989, the provisions then in force continue to govern. machine translation, not official ### 第五条（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-3631-110/art-5 · https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-5 **第一項** 新法第七十三条の十四第一項の規定は、昭和六十四年四月一日（以下「施行日」という。）以後の同項に規定する住宅の取得に対して課すべき不動産取得税について適用し、施行日前の同項に規定する住宅の取得に対して課する不動産取得税については、なお従前の例による。 suppl-3631-110/art-5/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-5/par-1 The provisions of Article 73-14, paragraph (1) of the New Act apply to real property acquisition tax to be imposed on acquisitions of a dwelling prescribed in that paragraph on or after April 1, 1989 (hereinafter referred to as the "Effective Date"), and with respect to real property acquisition tax imposed on acquisitions of a dwelling prescribed in that paragraph before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 前項の規定にかかわらず、新法第七十三条の十四第一項の規定は、施行日前に住宅の建築（新築された住宅でまだ人の居住の用に供されたことのないものの購入を含む。以下この項において同じ。）をした者が、施行日以後、当該住宅の建築後一年以内にその住宅と一構となるべき住宅を新築し、又はその住宅に増築した場合において、同条第二項の規定により前後の住宅の建築をもつて一戸の住宅の建築とみなされるときにおける当該住宅の取得に対して課する不動産取得税について適用する。 suppl-3631-110/art-5/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-5/par-2 Notwithstanding the provisions of the preceding paragraph, the provisions of Article 73-14, paragraph (1) of the New Act apply to real property acquisition tax imposed on the acquisition of a dwelling in the case where a person who built a dwelling before the Effective Date (including the purchase of a newly constructed dwelling that has never been occupied; the same applies hereinafter in this paragraph) newly constructs, on or after the Effective Date and within one year after the building of that dwelling, a dwelling that is to form one structure with that dwelling, or extends that dwelling, and the building of the preceding and subsequent dwellings is deemed to be the building of a single dwelling pursuant to paragraph (2) of that Article. machine translation, not official ### 第六条（道府県たばこ税に関する経過措置） — Transitional Measures Concerning Prefectural Tobacco Tax caption: machine translation, not official suppl-3631-110/art-6 · https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-6 **第一項** 新法の規定中道府県たばこ税に関する部分は、施行日以後に行われる新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（第三項において「売渡し等」という。）に係る製造たばこに対して課すべき道府県たばこ税について適用する。 suppl-3631-110/art-6/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-6/par-1 The provisions of the New Act relating to prefectural tobacco tax apply to prefectural tobacco tax to be imposed on manufactured tobacco relating to the sale prescribed in Article 74-2, paragraph (1) of the New Act, or the sale or consumption, etc. prescribed in paragraph (2) of that Article (referred to as "sale, etc." in paragraph (3)), that takes place on or after the Effective Date. machine translation, not official **第二項** 施行日前に行われた旧法第七十四条の四第一項に規定する売渡し等に係る製造たばこに対して課する道府県たばこ消費税については、なお従前の例による。 suppl-3631-110/art-6/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-6/par-2 With respect to prefectural tobacco consumption tax imposed on manufactured tobacco relating to the sale, etc. prescribed in Article 74-4, paragraph (1) of the Former Act that took place before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第三項** 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。次項において同じ。）が、施行日前に既に道府県たばこ消費税を課された製造たばこにつき施行日以後に売渡し等をする場合においては、新法第七十四条の六第一項第四号中「たばこ税」とあるのは、「たばこ消費税」として、同条の規定を適用する。 suppl-3631-110/art-6/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-6/par-3 Where a wholesale seller, etc. (meaning the wholesale seller, etc. prescribed in Article 74-2, paragraph (1) of the New Act; the same applies in the following paragraph) makes, on or after the Effective Date, a sale, etc. of manufactured tobacco on which prefectural tobacco consumption tax has already been imposed before the Effective Date, the provisions of Article 74-6 of the New Act are applied by deeming "tobacco tax" in Article 74-6, paragraph (1), item (iv) of the New Act to be "tobacco consumption tax". machine translation, not official **第四項** 卸売販売業者等が小売販売業者に施行日前に売り渡した製造たばこの返還を受け、施行日以後に当該製造たばこにつき新法第七十四条の十四第一項の規定による控除を受ける場合においては、同項中「たばこ税額（当該たばこ税額」とあるのは「たばこ消費税額（当該たばこ消費税額」と、同条第三項及び第四項中「たばこ税額」とあるのは「たばこ消費税額」として、同条の規定を適用する。 suppl-3631-110/art-6/par-4 · https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-6/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-6/par-4 Where a wholesale seller, etc. receives a return of manufactured tobacco that it sold to a tobacco retailer before the Effective Date and, on or after the Effective Date, receives a deduction under the provisions of Article 74-14, paragraph (1) of the New Act for that manufactured tobacco, the provisions of that Article are applied by deeming "tobacco tax amount (the tobacco tax amount" in that paragraph to be "tobacco consumption tax amount (the tobacco consumption tax amount", and "tobacco tax amount" in paragraphs (3) and (4) of that Article to be "tobacco consumption tax amount". machine translation, not official ### 第七条（ゴルフ場利用税に関する経過措置） — Transitional Measures Concerning Golf Course Use Tax caption: machine translation, not official suppl-3631-110/art-7 · https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-7 **第一項** 新法の規定中ゴルフ場利用税に関する部分は、施行日以後におけるゴルフ場の利用に対して課すべきゴルフ場利用税について適用する。 suppl-3631-110/art-7/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-7/par-1 The provisions of the New Act relating to golf course use tax apply to golf course use tax to be imposed on the use of golf courses on or after the Effective Date. machine translation, not official **第二項** 施行日前における旧法第七十五条第一項各号に掲げる施設の利用に対して課する娯楽施設利用税については、なお従前の例による。 suppl-3631-110/art-7/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-7/par-2 With respect to amusement facility use tax imposed on the use of the facilities listed in the items of Article 75, paragraph (1) of the Former Act before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第三項** 施行日前にゴルフ場の利用に対して課する娯楽施設利用税の特別徴収義務者が行つた旧法第八十一条の規定による納税管理人に係る申告は、当該ゴルフ場に係る新法第七十九条の規定による納税管理人に係る申告とみなす。 suppl-3631-110/art-7/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-7/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-7/par-3 A declaration concerning a tax agent made under the provisions of Article 81 of the Former Act, before the Effective Date, by a special collection agent of amusement facility use tax imposed on the use of golf courses is deemed to be a declaration concerning a tax agent made under the provisions of Article 79 of the New Act with respect to that golf course. machine translation, not official **第四項** 施行日前にゴルフ場の利用に対して課する娯楽施設利用税の特別徴収義務者が行つた旧法第八十九条第一項の規定による登録の申請は、当該ゴルフ場に係る新法第八十四条第一項の規定による登録の申請とみなす。 suppl-3631-110/art-7/par-4 · https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-7/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-7/par-4 An application for registration made under the provisions of Article 89, paragraph (1) of the Former Act, before the Effective Date, by a special collection agent of amusement facility use tax imposed on the use of golf courses is deemed to be an application for registration under the provisions of Article 84, paragraph (1) of the New Act with respect to that golf course. machine translation, not official **第五項** この法律の施行の際現に旧法第八十九条第二項の規定によりゴルフ場の利用に対して課する娯楽施設利用税の特別徴収義務者に係る証票の交付を受けている者は、当該ゴルフ場について新法第八十四条第二項の規定により証票の交付を受けている者とみなす。 suppl-3631-110/art-7/par-5 · https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-7/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-7/par-5 A person who, at the time of enforcement of this Act, is actually in receipt of an identification card for a special collection agent of amusement facility use tax imposed on the use of golf courses pursuant to the provisions of Article 89, paragraph (2) of the Former Act is deemed to be a person who has received an identification card with respect to that golf course pursuant to the provisions of Article 84, paragraph (2) of the New Act. machine translation, not official **第六項** この法律の施行の際現に旧法第八十九条第二項の規定により交付を受けているゴルフ場の利用に対して課する娯楽施設利用税の特別徴収義務者に係る証票は、条例の定めるところにより新法第八十四条第二項の規定に基づくゴルフ場利用税の特別徴収義務者に係る証票として新たな証票が交付されるまでの間、当該ゴルフ場について同項の規定により交付された証票とみなす。 suppl-3631-110/art-7/par-6 · https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-7/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-7/par-6 An identification card for a special collection agent of amusement facility use tax imposed on the use of golf courses that, at the time of enforcement of this Act, has actually been issued pursuant to the provisions of Article 89, paragraph (2) of the Former Act is deemed, as provided by Prefectural Ordinance, until a new identification card is issued as an identification card for a special collection agent of golf course use tax pursuant to the provisions of Article 84, paragraph (2) of the New Act, to be an identification card issued with respect to that golf course pursuant to the provisions of that paragraph. machine translation, not official **第七項** 道府県知事は、条例の定めるところにより、娯楽施設利用税の特別徴収義務者が施行日の前日において交付を受けている旧法第八十九条第二項の証票を返納させるものとする。 suppl-3631-110/art-7/par-7 · https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-7/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-7/par-7 The prefectural governor is to, as provided by Prefectural Ordinance, have a special collection agent of amusement facility use tax return the identification card under Article 89, paragraph (2) of the Former Act that was issued to it on the day preceding the Effective Date. machine translation, not official ### 第八条（特別地方消費税に関する経過措置） — Transitional Measures Concerning Special Local Consumption Tax caption: machine translation, not official suppl-3631-110/art-8 · https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-8 **第一項** 新法の規定中特別地方消費税に関する部分は、施行日以後における遊興、飲食及び宿泊並びにその他の利用行為（新法第百十三条第一項に規定するその他の利用行為をいう。）に対して課すべき特別地方消費税について適用する。 suppl-3631-110/art-8/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-8/par-1 The provisions of the New Act relating to special local consumption tax apply to special local consumption tax to be imposed on amusement, eating and drinking, and lodging, and other acts of use (meaning other acts of use prescribed in Article 113, paragraph (1) of the New Act) on or after the Effective Date. machine translation, not official **第二項** 施行日前における遊興、飲食及び宿泊並びにその他の利用行為（旧法第百十三条第一項に規定するその他の利用行為をいう。）に対して課する料理飲食等消費税については、なお従前の例による。 suppl-3631-110/art-8/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-8/par-2 With respect to consumption tax on meals, drinks, etc. imposed on amusement, eating and drinking, and lodging, and other acts of use (meaning other acts of use prescribed in Article 113, paragraph (1) of the Former Act) before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第三項** 施行日前に料理飲食等消費税の特別徴収義務者が行つた旧法第百二十条第一項の規定による登録の申請は、当該場所に係る新法第百二十条第一項の規定による登録の申請とみなす。 suppl-3631-110/art-8/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-8/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-8/par-3 An application for registration made under the provisions of Article 120, paragraph (1) of the Former Act, before the Effective Date, by a special collection agent of consumption tax on meals, drinks, etc. is deemed to be an application for registration under the provisions of Article 120, paragraph (1) of the New Act with respect to the place concerned. machine translation, not official **第四項** この法律の施行の際現に旧法第百二十条第二項の規定により料理飲食等消費税の特別徴収義務者に係る証票の交付を受けている者は、当該場所について新法第百二十条第二項の規定により証票の交付を受けている者とみなす。 suppl-3631-110/art-8/par-4 · https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-8/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-8/par-4 A person who, at the time of enforcement of this Act, is actually in receipt of an identification card for a special collection agent of consumption tax on meals, drinks, etc. pursuant to the provisions of Article 120, paragraph (2) of the Former Act is deemed to be a person who has received an identification card with respect to the place concerned pursuant to the provisions of Article 120, paragraph (2) of the New Act. machine translation, not official **第五項** この法律の施行の際現に旧法第百二十条第二項の規定により交付を受けている料理飲食等消費税の特別徴収義務者に係る証票は、条例の定めるところにより新法第百二十条第二項の規定に基づく特別地方消費税の特別徴収義務者に係る証票として新たな証票が交付されるまでの間、当該場所について同項の規定により交付された証票とみなす。 suppl-3631-110/art-8/par-5 · https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-8/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-8/par-5 An identification card for a special collection agent of consumption tax on meals, drinks, etc. that, at the time of enforcement of this Act, has actually been issued pursuant to the provisions of Article 120, paragraph (2) of the Former Act is deemed, as provided by Prefectural Ordinance, until a new identification card is issued as an identification card for a special collection agent of special local consumption tax pursuant to the provisions of Article 120, paragraph (2) of the New Act, to be an identification card issued with respect to the place concerned pursuant to the provisions of that paragraph. machine translation, not official **第六項** 道府県知事は、条例の定めるところにより、料理飲食等消費税の特別徴収義務者が施行日の前日において交付を受け、又は所持している旧法第百二十条第二項の証票及び旧法第百二十九条第四項本文の規定により道府県が交付した用紙を返納させるものとする。 suppl-3631-110/art-8/par-6 · https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-8/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-8/par-6 The prefectural governor is to, as provided by Prefectural Ordinance, have a special collection agent of consumption tax on meals, drinks, etc. return the identification card under Article 120, paragraph (2) of the Former Act, and the form issued by the prefecture under the provisions of the main clause of Article 129, paragraph (4) of the Former Act, that were issued to or held by it on the day preceding the Effective Date. machine translation, not official **第七項** 旧法第百二十九条第一項、第二項及び第七項の規定は、施行日前に作成された同条第一項又は第二項の領収証の写し又は領収証となるべき書類の写しの保管については、なおその効力を有する。 suppl-3631-110/art-8/par-7 · https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-8/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-8/par-7 The provisions of Article 129, paragraphs (1), (2) and (7) of the Former Act remain in force with respect to the retention of copies of receipts under paragraph (1) or (2) of that Article, or copies of documents to become receipts, prepared before the Effective Date. machine translation, not official ### 第九条（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-3631-110/art-9 · https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-9 **第一項** 別段の定めがあるものを除き、新法の規定中個人の市町村民税に関する部分は、昭和六十四年度以後の年度分の個人の市町村民税について適用し、昭和六十三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-3631-110/art-9/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-9/par-1 Except as otherwise specially provided, the provisions of the New Act relating to individual municipal inhabitant tax apply to individual municipal inhabitant tax for fiscal year 1989 and subsequent fiscal years, and with respect to individual municipal inhabitant tax up to that for fiscal year 1988, the provisions then in force continue to govern. machine translation, not official **第二項** 新法第三百二十八条の三及び別表第二の規定は、昭和六十四年一月一日以後に支払うべき退職手当等（新法第三百二十八条に規定する退職手当等をいう。以下この項において同じ。）に係る所得割について適用し、同日前に支払うべき退職手当等に係る所得割については、なお従前の例による。 suppl-3631-110/art-9/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-9/par-2 The provisions of Article 328-3 and Appended Table 2 of the New Act apply to the income levy on severance pay or other such compensation (meaning the severance pay or other such compensation prescribed in Article 328 of the New Act; the same applies hereinafter in this paragraph) to be paid on or after January 1, 1989, and with respect to the income levy on severance pay or other such compensation to be paid before that date, the provisions then in force continue to govern. machine translation, not official **第三項** 新法第二百九十二条第一項第七号及び第八号、第三百十三条第四項第一号並びに第三百十四条の二の規定は、昭和六十五年度以後の年度分の個人の市町村民税について適用し、昭和六十四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-3631-110/art-9/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-9/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-9/par-3 The provisions of Article 292, paragraph (1), items (vii) and (viii), Article 313, paragraph (4), item (i) and Article 314-2 of the New Act apply to individual municipal inhabitant tax for fiscal year 1990 and subsequent fiscal years, and with respect to individual municipal inhabitant tax up to that for fiscal year 1989, the provisions then in force continue to govern. machine translation, not official **第四項** 新法附則第三十五条の二の規定は、市町村民税の所得割の納税義務者が昭和六十四年四月一日以後に行う改正後の租税特別措置法第三十七条の十第一項に規定する株式等の譲渡に係る個人の市町村民税について適用する。 suppl-3631-110/art-9/par-4 · https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-9/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-9/par-4 The provisions of Article 35-2 of the Supplementary Provisions of the New Act apply to individual municipal inhabitant tax relating to the transfer, made by a person liable for the income levy of municipal inhabitant tax on or after April 1, 1989, of shares, etc. prescribed in Article 37-10, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended. machine translation, not official **第五項** 旧法第三百十四条の規定は、昭和六十四年度分までの個人の市町村民税については、なおその効力を有する。 suppl-3631-110/art-9/par-5 · https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-9/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-9/par-5 The provisions of Article 314 of the Former Act remain in force with respect to individual municipal inhabitant tax up to that for fiscal year 1989. machine translation, not official ### 第十条（市町村たばこ税に関する経過措置） — Transitional Measures Concerning Municipal Tobacco Tax caption: machine translation, not official suppl-3631-110/art-10 · https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-10 **第一項** 新法の規定中市町村たばこ税に関する部分は、施行日以後に行われる新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（第三項において「売渡し等」という。）に係る製造たばこに対して課すべき市町村たばこ税について適用する。 suppl-3631-110/art-10/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-10/par-1 The provisions of the New Act relating to municipal tobacco tax apply to municipal tobacco tax to be imposed on manufactured tobacco relating to the sale prescribed in Article 465, paragraph (1) of the New Act, or the sale or consumption, etc. prescribed in paragraph (2) of that Article (referred to as "sale, etc." in paragraph (3)), that takes place on or after the Effective Date. machine translation, not official **第二項** 施行日前に行われた旧法第四百六十七条第一項に規定する売渡し等に係る製造たばこに対して課する市町村たばこ消費税については、なお従前の例による。 suppl-3631-110/art-10/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-10/par-2 With respect to municipal tobacco consumption tax imposed on manufactured tobacco relating to the sale, etc. prescribed in Article 467, paragraph (1) of the Former Act that took place before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第三項** 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。次項において同じ。）が、施行日前に既に市町村たばこ消費税を課された製造たばこにつき施行日以後に売渡し等をする場合においては、新法第四百六十九条第一項第四号中「たばこ税」とあるのは、「たばこ消費税」として、同条の規定を適用する。 suppl-3631-110/art-10/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-10/par-3 Where a wholesale seller, etc. (meaning the wholesale seller, etc. prescribed in Article 465, paragraph (1) of the New Act; the same applies in the following paragraph) makes, on or after the Effective Date, a sale, etc. of manufactured tobacco on which municipal tobacco consumption tax has already been imposed before the Effective Date, the provisions of Article 469 of the New Act are applied by deeming "tobacco tax" in Article 469, paragraph (1), item (iv) of the New Act to be "tobacco consumption tax". machine translation, not official **第四項** 卸売販売業者等が小売販売業者に施行日前に売り渡した製造たばこの返還を受け、施行日以後に当該製造たばこにつき新法第四百七十七条第一項の規定による控除を受ける場合においては、同項中「たばこ税額（当該たばこ税額」とあるのは「たばこ消費税額（当該たばこ消費税額」と、同条第三項及び第四項中「たばこ税額」とあるのは「たばこ消費税額」として、同条の規定を適用する。 suppl-3631-110/art-10/par-4 · https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-10/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-10/par-4 Where a wholesale seller, etc. receives a return of manufactured tobacco that it sold to a tobacco retailer before the Effective Date and, on or after the Effective Date, receives a deduction under the provisions of Article 477, paragraph (1) of the New Act for that manufactured tobacco, the provisions of that Article are applied by deeming "tobacco tax amount (the tobacco tax amount" in that paragraph to be "tobacco consumption tax amount (the tobacco consumption tax amount", and "tobacco tax amount" in paragraphs (3) and (4) of that Article to be "tobacco consumption tax amount". machine translation, not official ### 第十一条（電気税及びガス税に関する経過措置） — Transitional Measures Concerning Electricity Tax and Gas Tax caption: machine translation, not official suppl-3631-110/art-11 · https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-11 **第一項** 施行日前に使用した電気又はガス（継続的に供給することを約する契約に基づき供給されている電気又はガスにあつては、施行日前にその料金を収納した、又は収納すべきであつたもの）に対して課する電気税又はガス税については、なお従前の例による。 suppl-3631-110/art-11/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-11/par-1 With respect to electricity tax or gas tax imposed on electricity or gas used before the Effective Date (for electricity or gas supplied under a contract promising continuous supply, that for which the charges were collected, or should have been collected, before the Effective Date), the provisions then in force continue to govern. machine translation, not official **第二項** 施行日前から継続的に供給することを約する契約に基づき供給されている電気又はガスで施行日から一月を経過する日までの間にその料金を収納した、又は収納すべきであつたものについては、施行日前にその料金を収納した、又は収納すべきであつたものとみなして、前項の規定を適用する。 suppl-3631-110/art-11/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-11/par-2 For electricity or gas supplied under a contract promising continuous supply from before the Effective Date, for which the charges were collected, or should have been collected, during the period until the day on which one month elapses from the Effective Date, the provisions of the preceding paragraph are applied by deeming that the charges were collected, or should have been collected, before the Effective Date. machine translation, not official ### 第十二条（木材引取税に関する経過措置） — Transitional Measures Concerning Timber Delivery Tax caption: machine translation, not official suppl-3631-110/art-12 · https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-12 **第一項** 施行日前に行われた素材の引取りに対して課する木材引取税については、なお従前の例による。 suppl-3631-110/art-12/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-12/par-1 With respect to timber delivery tax imposed on the delivery of logs carried out before the Effective Date, the provisions then in force continue to govern. machine translation, not official ### 第十三条（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-3631-110/art-13 · https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-13 **第一項** 新法附則第三十六条の二の規定は、昭和六十五年度以後の年度分の国民健康保険税について適用し、昭和六十四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-3631-110/art-13/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-13/par-1 The provisions of Article 36-2 of the Supplementary Provisions of the New Act apply to national health insurance tax for fiscal year 1990 and subsequent fiscal years, and with respect to national health insurance tax up to that for fiscal year 1989, the provisions then in force continue to govern. machine translation, not official ### 第十四条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions caption: machine translation, not official suppl-3631-110/art-14 · https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-14 **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-3631-110/art-14/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-14/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 ### 第十五条（政令への委任） — Delegation to Cabinet Order caption: machine translation, not official suppl-3631-110/art-15 · https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-15 **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-3631-110/art-15/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-15/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 ### 第十六条（見直し） — Review caption: machine translation, not official suppl-3631-110/art-16 · https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-16 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-16 **第一項** 株式等の譲渡益に対する地方税の課税の在り方については、所得税における課税の仕組みを踏まえつつ、地方税法の一部を改正する法律（昭和六十二年法律第九十四号）附則第十条の規定に基づく利子所得に対する地方税の課税の在り方の見直しと併せて見直しを行うものとする。 suppl-3631-110/art-16/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-16/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-16/par-1 With respect to how local tax is imposed on gains from the transfer of shares, etc., a review is to be conducted, taking into account the structure of taxation under income tax, together with the review of how local tax is imposed on interest income under the provisions of Article 10 of the Supplementary Provisions of the Act Partially Amending the Local Tax Act (Act No. 94 of 1987). machine translation, not official --- ## Cites - suppl-3631-110/art-1/par-1/item-1: 附則第三条第二項 → 地方税法 附則第三条第二項 (Supplementary Provisions, Article 3, paragraph (2)), suppl-3631-110/art-3/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-3/par-2 - suppl-3631-110/art-1/par-1/item-1: 第九条第二項 → 地方税法 附則第九条第二項 (Supplementary Provisions, Article 9, paragraph (2)), suppl-3631-110/art-9/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-9/par-2 - suppl-3631-110/art-1/par-1/item-1: 第十四条 → 地方税法 附則第十四条 (Supplementary Provisions, Article 14), suppl-3631-110/art-14 — https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-14 - suppl-3631-110/art-1/par-1/item-2: 附則第三条第三項から第五項まで → 地方税法 附則第三条第三項 (Supplementary Provisions, Article 3, paragraph (3)), suppl-3631-110/art-3/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-3/par-3 - suppl-3631-110/art-1/par-1/item-2: 附則第三条第三項から第五項まで → 地方税法 附則第三条第四項 (Supplementary Provisions, Article 3, paragraph (4)), suppl-3631-110/art-3/par-4 — https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-3/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-3/par-4 - suppl-3631-110/art-1/par-1/item-2: 附則第三条第三項から第五項まで → 地方税法 附則第三条第五項 (Supplementary Provisions, Article 3, paragraph (5)), suppl-3631-110/art-3/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-3/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-3/par-5 - suppl-3631-110/art-1/par-1/item-2: 第四条 → 地方税法 附則第四条 (Supplementary Provisions, Article 4), suppl-3631-110/art-4 — https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-4 - suppl-3631-110/art-1/par-1/item-2: 第九条第三項から第五項まで → 地方税法 附則第九条第三項 (Supplementary Provisions, Article 9, paragraph (3)), suppl-3631-110/art-9/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-9/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-9/par-3 - suppl-3631-110/art-1/par-1/item-2: 第九条第三項から第五項まで → 地方税法 附則第九条第四項 (Supplementary Provisions, Article 9, paragraph (4)), suppl-3631-110/art-9/par-4 — https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-9/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-9/par-4 - suppl-3631-110/art-1/par-1/item-2: 第九条第三項から第五項まで → 地方税法 附則第九条第五項 (Supplementary Provisions, Article 9, paragraph (5)), suppl-3631-110/art-9/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-9/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-9/par-5 - suppl-3631-110/art-1/par-1/item-2: 第十三条 → 地方税法 附則第十三条 (Supplementary Provisions, Article 13), suppl-3631-110/art-13 — https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-13 - suppl-3631-110/art-2/par-1: 第十六条の三 → 地方税法 第十六条の三 (Article 16-3), art-16-3 — https://japanlaw.org/en/local-tax-act/art-16-3 · https://japanlaw.org/l/325AC0000000226/art-16-3 - suppl-3631-110/art-3/par-2: 新法第五十条の四 → 地方税法 第五十条の四 (Article 50-4), art-50-4 — https://japanlaw.org/en/local-tax-act/art-50-4 · https://japanlaw.org/l/325AC0000000226/art-50-4 - suppl-3631-110/art-3/par-2: 新法第五十条の二 → 地方税法 第五十条の二 (Article 50-2), art-50-2 — https://japanlaw.org/en/local-tax-act/art-50-2 · https://japanlaw.org/l/325AC0000000226/art-50-2 - suppl-3631-110/art-3/par-2: この項 → 地方税法 附則第三条第二項 (Supplementary Provisions, Article 3, paragraph (2)), suppl-3631-110/art-3/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-3/par-2 - suppl-3631-110/art-3/par-3: 新法第二十三条第一項第七号 → 地方税法 第二十三条第一項第七号 (Article 23, paragraph (1), item (vii)), art-23/par-1/item-7 — https://japanlaw.org/en/local-tax-act/art-23/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/art-23/par-1/item-7 - suppl-3631-110/art-3/par-3: 第八号 → 地方税法 第二十三条第一項第九号 (Article 23, paragraph (1), item (ix)), art-23/par-1/item-9 — https://japanlaw.org/en/local-tax-act/art-23/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/art-23/par-1/item-9 - suppl-3631-110/art-3/par-3: 第三十二条第四項第一号 → 地方税法 第三十二条第四項第一号 (Article 32, paragraph (4), item (i)), art-32/par-4/item-1 — https://japanlaw.org/en/local-tax-act/art-32/par-4/item-1 · https://japanlaw.org/l/325AC0000000226/art-32/par-4/item-1 - suppl-3631-110/art-3/par-3: 第三十四条 → 地方税法 第三十四条 (Article 34), art-34 — https://japanlaw.org/en/local-tax-act/art-34 · https://japanlaw.org/l/325AC0000000226/art-34 - suppl-3631-110/art-3/par-4: 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-3631-110/art-3/par-4: 附則第九条第四項 → 地方税法 附則第九条第四項 (Supplementary Provisions, Article 9, paragraph (4)), suppl-3631-110/art-9/par-4 — https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-9/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-9/par-4 - suppl-3631-110/art-5/par-1: 新法第七十三条の十四第一項 → 地方税法 第七十三条の十四第一項 (Article 73-14, paragraph (1)), art-73-14/par-1 — https://japanlaw.org/en/local-tax-act/art-73-14/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-14/par-1 - suppl-3631-110/art-5/par-2: 前項 → 地方税法 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-3631-110/art-5/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-5/par-1 - suppl-3631-110/art-5/par-2: 新法第七十三条の十四第一項 → 地方税法 第七十三条の十四第一項 (Article 73-14, paragraph (1)), art-73-14/par-1 — https://japanlaw.org/en/local-tax-act/art-73-14/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-14/par-1 - suppl-3631-110/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-3631-110/art-5/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-5/par-2 - suppl-3631-110/art-5/par-2: 同条第二項 → 地方税法 第七十三条の十四第二項 (Article 73-14, paragraph (2)), art-73-14/par-2 — https://japanlaw.org/en/local-tax-act/art-73-14/par-2 · https://japanlaw.org/l/325AC0000000226/art-73-14/par-2 - suppl-3631-110/art-6/par-1: 新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-3631-110/art-6/par-1: 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-3631-110/art-6/par-1: 第三項 → 地方税法 附則第六条第三項 (Supplementary Provisions, Article 6, paragraph (3)), suppl-3631-110/art-6/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-6/par-3 - suppl-3631-110/art-6/par-3: 新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-3631-110/art-6/par-3: 次項 → 地方税法 附則第六条第四項 (Supplementary Provisions, Article 6, paragraph (4)), suppl-3631-110/art-6/par-4 — https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-6/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-6/par-4 - suppl-3631-110/art-6/par-3: 新法第七十四条の六第一項第四号 → 地方税法 第七十四条の六第一項第四号 (Article 74-6, paragraph (1), item (iv)), art-74-6/par-1/item-4 — https://japanlaw.org/en/local-tax-act/art-74-6/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-74-6/par-1/item-4 - suppl-3631-110/art-6/par-3: 同条 → 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-3631-110/art-6/par-4: 新法第七十四条の十四第一項 → 地方税法 第七十四条の十四第一項 (Article 74-14, paragraph (1)), art-74-14/par-1 — https://japanlaw.org/en/local-tax-act/art-74-14/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-14/par-1 - suppl-3631-110/art-6/par-4: 同条第三項 → 地方税法 第七十四条の十四第三項 (Article 74-14, paragraph (3)), art-74-14/par-3 — https://japanlaw.org/en/local-tax-act/art-74-14/par-3 · https://japanlaw.org/l/325AC0000000226/art-74-14/par-3 - suppl-3631-110/art-6/par-4: 第四項 → 地方税法 第七十四条の十四第四項 (Article 74-14, paragraph (4)), art-74-14/par-4 — https://japanlaw.org/en/local-tax-act/art-74-14/par-4 · https://japanlaw.org/l/325AC0000000226/art-74-14/par-4 - suppl-3631-110/art-6/par-4: 同条 → 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-3631-110/art-7/par-3: 新法第七十九条 → 地方税法 第七十九条 (Article 79), art-79 — https://japanlaw.org/en/local-tax-act/art-79 · https://japanlaw.org/l/325AC0000000226/art-79 - suppl-3631-110/art-7/par-4: 新法第八十四条第一項 → 地方税法 第八十四条第一項 (Article 84, paragraph (1)), art-84/par-1 — https://japanlaw.org/en/local-tax-act/art-84/par-1 · https://japanlaw.org/l/325AC0000000226/art-84/par-1 - suppl-3631-110/art-7/par-5: 新法第八十四条第二項 → 地方税法 第八十四条第二項 (Article 84, paragraph (2)), art-84/par-2 — https://japanlaw.org/en/local-tax-act/art-84/par-2 · https://japanlaw.org/l/325AC0000000226/art-84/par-2 - suppl-3631-110/art-7/par-6: 新法第八十四条第二項 → 地方税法 第八十四条第二項 (Article 84, paragraph (2)), art-84/par-2 — https://japanlaw.org/en/local-tax-act/art-84/par-2 · https://japanlaw.org/l/325AC0000000226/art-84/par-2 - suppl-3631-110/art-9/par-2: 新法第三百二十八条の三 → 地方税法 第三百二十八条の三 (Article 328-3), art-328-3 — https://japanlaw.org/en/local-tax-act/art-328-3 · https://japanlaw.org/l/325AC0000000226/art-328-3 - suppl-3631-110/art-9/par-2: 新法第三百二十八条 → 地方税法 第三百二十八条 (Article 328), art-328 — https://japanlaw.org/en/local-tax-act/art-328 · https://japanlaw.org/l/325AC0000000226/art-328 - suppl-3631-110/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-3631-110/art-9/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-9/par-2 - suppl-3631-110/art-9/par-3: 新法第二百九十二条第一項第七号 → 地方税法 第二百九十二条第一項第七号 (Article 292, paragraph (1), item (vii)), art-292/par-1/item-7 — https://japanlaw.org/en/local-tax-act/art-292/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/art-292/par-1/item-7 - suppl-3631-110/art-9/par-3: 第八号 → 地方税法 第二百九十二条第一項第九号 (Article 292, paragraph (1), item (ix)), art-292/par-1/item-9 — https://japanlaw.org/en/local-tax-act/art-292/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/art-292/par-1/item-9 - suppl-3631-110/art-9/par-3: 第三百十三条第四項第一号 → 地方税法 第三百十三条第四項第一号 (Article 313, paragraph (4), item (i)), art-313/par-4/item-1 — https://japanlaw.org/en/local-tax-act/art-313/par-4/item-1 · https://japanlaw.org/l/325AC0000000226/art-313/par-4/item-1 - suppl-3631-110/art-9/par-3: 第三百十四条の二 → 地方税法 第三百十四条の二 (Article 314-2), art-314-2 — https://japanlaw.org/en/local-tax-act/art-314-2 · https://japanlaw.org/l/325AC0000000226/art-314-2 - suppl-3631-110/art-9/par-4: 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-3631-110/art-10/par-1: 新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-3631-110/art-10/par-1: 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-3631-110/art-10/par-1: 第三項 → 地方税法 附則第十条第三項 (Supplementary Provisions, Article 10, paragraph (3)), suppl-3631-110/art-10/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-10/par-3 - suppl-3631-110/art-10/par-3: 新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-3631-110/art-10/par-3: 次項 → 地方税法 附則第十条第四項 (Supplementary Provisions, Article 10, paragraph (4)), suppl-3631-110/art-10/par-4 — https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-10/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-10/par-4 - suppl-3631-110/art-10/par-3: 新法第四百六十九条第一項第四号 → 地方税法 第四百六十九条第一項第四号 (Article 469, paragraph (1), item (iv)), art-469/par-1/item-4 — https://japanlaw.org/en/local-tax-act/art-469/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-469/par-1/item-4 - suppl-3631-110/art-10/par-3: 同条 → 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-3631-110/art-10/par-4: 新法第四百七十七条第一項 → 地方税法 第四百七十七条第一項 (Article 477, paragraph (1)), art-477/par-1 — https://japanlaw.org/en/local-tax-act/art-477/par-1 · https://japanlaw.org/l/325AC0000000226/art-477/par-1 - suppl-3631-110/art-10/par-4: 同条第三項 → 地方税法 第四百七十七条第三項 (Article 477, paragraph (3)), art-477/par-3 — https://japanlaw.org/en/local-tax-act/art-477/par-3 · https://japanlaw.org/l/325AC0000000226/art-477/par-3 - suppl-3631-110/art-10/par-4: 第四項 → 地方税法 第四百七十七条第四項 (Article 477, paragraph (4)), art-477/par-4 — https://japanlaw.org/en/local-tax-act/art-477/par-4 · https://japanlaw.org/l/325AC0000000226/art-477/par-4 - suppl-3631-110/art-10/par-4: 同条 → 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-3631-110/art-11/par-2: 前項 → 地方税法 附則第十一条第一項 (Supplementary Provisions, Article 11, paragraph (1)), suppl-3631-110/art-11/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-11/par-1 - suppl-3631-110/art-15/par-1: 附則第二条から前条まで → 地方税法 附則第十条 (Supplementary Provisions, Article 10), suppl-3631-110/art-10 — https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-10 - suppl-3631-110/art-15/par-1: 附則第二条から前条まで → 地方税法 附則第十一条 (Supplementary Provisions, Article 11), suppl-3631-110/art-11 — https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-11 - suppl-3631-110/art-15/par-1: 附則第二条から前条まで → 地方税法 附則第十二条 (Supplementary Provisions, Article 12), suppl-3631-110/art-12 — https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-12 - suppl-3631-110/art-15/par-1: 附則第二条から前条まで → 地方税法 附則第十三条 (Supplementary Provisions, Article 13), suppl-3631-110/art-13 — https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-13 - suppl-3631-110/art-15/par-1: 附則第二条から前条まで → 地方税法 附則第十四条 (Supplementary Provisions, Article 14), suppl-3631-110/art-14 — https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-14 - suppl-3631-110/art-15/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-3631-110/art-2 — https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-2 - suppl-3631-110/art-15/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-3631-110/art-3 — https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-3 - suppl-3631-110/art-15/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-3631-110/art-4 — https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-4 - suppl-3631-110/art-15/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-3631-110/art-5 — https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-5 - suppl-3631-110/art-15/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-3631-110/art-6 — https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-6 - suppl-3631-110/art-15/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-3631-110/art-7 — https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-7 - suppl-3631-110/art-15/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-3631-110/art-8 — https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-8 - suppl-3631-110/art-15/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-3631-110/art-9 — https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-9 - suppl-3631-110/art-16/par-1: 地方税法の一部を改正する法律（昭和六十二年法律第九十四号）附則第十条 → 地方税法 附則第十条 (Supplementary Provisions, Article 10), suppl-3621-94/art-10 — https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-10 ## Cited by 12 provisions cite this one. No official source publishes this direction. - 地方税法 附則第一条第一項第一号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-1/par-1/item-1 - 地方税法 附則第一条第一項第二号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-1/par-1/item-2 - 地方税法 附則第三条第二項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-3/par-2 - 地方税法 附則第三条第四項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-3/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-3/par-4 - 地方税法 附則第五条第二項（不動産取得税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-5/par-2 - 地方税法 附則第六条第一項（道府県たばこ税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-6/par-1 - 地方税法 附則第六条第三項（道府県たばこ税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-6/par-3 - 地方税法 附則第九条第二項（市町村民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-9/par-2 - 地方税法 附則第十条第一項（市町村たばこ税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-10/par-1 - 地方税法 附則第十条第三項（市町村たばこ税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-10/par-3 - 地方税法 附則第十一条第二項（電気税及びガス税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-11/par-2 - 地方税法 附則第十五条第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-15/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-20261027T214204-248, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-250, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-251, 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-20261027T214204-251, 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