# 地方税法 / Local Tax Act — 附 則 (Supplementary Provisions)
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- Law: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号
- English title "Local Tax Act": Ministry of Justice translation database, which lists the title
- Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 附 則 (Supplementary Provisions) — address `suppl-4031-7`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4031-7
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4031-7
- Every provision below carries its address and both URLs on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.
Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.
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## 附 則 平成三年三月三〇日法律第七号
suppl-4031-7 · https://japanlaw.org/en/local-tax-act/suppl-4031-7 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7
### 第一条（施行期日） — Effective Date
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suppl-4031-7/art-1 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-1
**第一項** この法律は、平成三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-4031-7/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-1/par-1
This Act comes into effect on April 1, 1991; provided, however, that the provisions listed in the following items come into effect on the dates specified in the respective items:
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**一** 第一条中特別地方消費税に関する改正規定及び附則第六条の規定 平成三年七月一日
suppl-4031-7/art-1/par-1/item-1 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-1/par-1/item-1
the provisions in Article 1 amending the provisions relating to special local consumption tax and the provisions of Article 6 of the Supplementary Provisions: July 1, 1991;
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**二** 第一条中地方税法第五十三条第三項、第七十二条の十四第一項ただし書、第三百二十一条の八第三項、附則第八条の二、附則第九条第二項及び附則第十二条の改正規定並びに第二条中同法附則第十一条の四第三項の改正規定並びに次条第八項並びに附則第三条、第四条第二項、第五条及び第七条第八項の規定 平成四年一月一日
suppl-4031-7/art-1/par-1/item-2 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-1/par-1/item-2
the provisions in Article 1 amending Article 53, paragraph (3), the proviso to Article 72-14, paragraph (1), Article 321-8, paragraph (3), Article 8-2 of the Supplementary Provisions, Article 9, paragraph (2) of the Supplementary Provisions and Article 12 of the Supplementary Provisions of the Local Tax Act, the provisions in Article 2 amending Article 11-4, paragraph (3) of the Supplementary Provisions of that Act, and the provisions of paragraph (8) of the following Article and Article 3, Article 4, paragraph (2), Article 5 and Article 7, paragraph (8) of the Supplementary Provisions: January 1, 1992;
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**三** 第一条中地方税法第三十四条第一項第五号の四及び第三百十四条の二第一項第五号の四の改正規定、同法附則第三十四条第一項の改正規定（「以下次条まで」を「附則第三十四条の三」に改める部分に限る。）、同法附則第三十四条の二の改正規定、同法附則第三十四条の三を削る改正規定、同法附則第三十四条の四第一項の改正規定（「第三十一条の四第一項」を「第三十一条の三第一項」に改める部分に限る。）並びに同条を同法附則第三十四条の三とする改正規定、第二条の規定（同法附則第十一条の四第三項の改正規定を除く。）並びに次条第六項並びに附則第七条第六項、第十一条、第十二条、第十八条、第二十一条第二項から第六項まで及び第二十三条第三項の規定 平成四年四月一日
suppl-4031-7/art-1/par-1/item-3 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-1/par-1/item-3
the provisions in Article 1 amending Article 34, paragraph (1), item (v)-4 and Article 314-2, paragraph (1), item (v)-4 of the Local Tax Act; the provisions amending Article 34, paragraph (1) of the Supplementary Provisions of that Act (limited to the part replacing "hereinafter through the following Article" with "Article 34-3 of the Supplementary Provisions"); the provisions amending Article 34-2 of the Supplementary Provisions of that Act; the provisions deleting Article 34-3 of the Supplementary Provisions of that Act; the provisions amending Article 34-4, paragraph (1) of the Supplementary Provisions of that Act (limited to the part replacing "Article 31-4, paragraph (1)" with "Article 31-3, paragraph (1)") and renumbering that Article as Article 34-3 of the Supplementary Provisions of that Act; the provisions of Article 2 (excluding the provisions amending Article 11-4, paragraph (3) of the Supplementary Provisions of that Act); and the provisions of paragraph (6) of the following Article and Article 7, paragraph (6), Article 11, Article 12, Article 18, Article 21, paragraphs (2) through (6) and Article 23, paragraph (3) of the Supplementary Provisions: April 1, 1992;
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**四** 第一条中地方税法附則第三十四条第一項の改正規定（「以下次条まで」を「附則第三十四条の三」に改める部分を除く。）、同条第四項の改正規定（「及び第八項」を「及び第九項」に改める部分を除く。）、同法附則第三十四条の四第一項の改正規定（「第三十一条の四第一項」を「第三十一条の三第一項」に改める部分を除く。）及び同条第三項の改正規定並びに附則第二十一条第一項及び第七項の規定 平成五年四月一日
suppl-4031-7/art-1/par-1/item-4 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-1/par-1/item-4
the provisions in Article 1 amending Article 34, paragraph (1) of the Supplementary Provisions of the Local Tax Act (excluding the part replacing "hereinafter through the following Article" with "Article 34-3 of the Supplementary Provisions"), the provisions amending paragraph (4) of that Article (excluding the part replacing "and paragraph (8)" with "and paragraph (9)"), the provisions amending Article 34-4, paragraph (1) of the Supplementary Provisions of that Act (excluding the part replacing "Article 31-4, paragraph (1)" with "Article 31-3, paragraph (1)") and the provisions amending paragraph (3) of that Article, and the provisions of Article 21, paragraphs (1) and (7) of the Supplementary Provisions: April 1, 1993;
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**五** 第一条中地方税法附則第十九条の二第一項の改正規定 生産緑地法の一部を改正する法律（平成三年法律第三十九号）の施行の日
suppl-4031-7/art-1/par-1/item-5 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-1/par-1/item-5
the provisions in Article 1 amending Article 19-2, paragraph (1) of the Supplementary Provisions of the Local Tax Act: the date of enforcement of the Act Partially Amending the Productive Green Land Act (Act No. 39 of 1991).
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### 第二条（道府県民税に関する経過措置） — Transitional Measures Concerning Prefectural Inhabitant Tax
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suppl-4031-7/art-2 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-2
**第一項** 別段の定めがあるものを除き、第一条の規定による改正後の地方税法（以下「新法」という。）の規定中個人の道府県民税に関する部分は、平成三年度以後の年度分の個人の道府県民税について適用し、平成二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-4031-7/art-2/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-2/par-1
Except as otherwise provided, the provisions of the Local Tax Act after amendment by the provisions of Article 1 (hereinafter referred to as the "New Act") relating to individual prefectural inhabitant tax apply to individual prefectural inhabitant tax for fiscal year 1991 and subsequent fiscal years, and with respect to individual prefectural inhabitant tax up to that for fiscal year 1990, the provisions then in force continue to govern.
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**第二項** 新法の規定中分離課税に係る所得割（新法第五十条の二の規定によって課する所得割をいう。以下この項から第四項までにおいて同じ。）に関する部分は、平成三年一月一日以後に支払うべき退職手当等（同条に規定する退職手当等をいう。以下この項から第五項までにおいて同じ。）に係る分離課税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分離課税に係る所得割については、なお従前の例による。
suppl-4031-7/art-2/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-2/par-2
The provisions of the New Act relating to the separately taxed income levy (meaning the income levy imposed under the provisions of Article 50-2 of the New Act; the same applies hereinafter in this paragraph through paragraph (4)) apply to the separately taxed income levy on severance pay or other such compensation (meaning the severance pay or other such compensation prescribed in that Article; the same applies hereinafter in this paragraph through paragraph (5)) to be paid on or after January 1, 1991, and with respect to the separately taxed income levy on severance pay or other such compensation to be paid before that date, the provisions then in force continue to govern.
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**第三項** 前項の規定にかかわらず、新法の規定中分離課税に係る所得割に関する部分（新法第四十一条第一項の規定によってその例によることとされる新法第三百二十八条の五第二項の規定による特別徴収に係る部分に限る。）は、平成三年中に支払うべき退職手当等で平成三年四月一日（以下「施行日」という。）以後に支払われるものについて適用し、同年中に支払うべき退職手当等で施行日前に支払われたものについては、なお従前の例による。
suppl-4031-7/art-2/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-2/par-3
Notwithstanding the provisions of the preceding paragraph, the provisions of the New Act relating to the separately taxed income levy (limited to the part relating to special collection under the provisions of Article 328-5, paragraph (2) of the New Act that is to be handled in accordance with the rules thereof pursuant to the provisions of Article 41, paragraph (1) of the New Act) apply to severance pay or other such compensation to be paid during 1991 that is paid on or after April 1, 1991 (hereinafter referred to as the "Effective Date"), and with respect to severance pay or other such compensation to be paid during 1991 that was paid before the Effective Date, the provisions then in force continue to govern.
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**第四項** 平成三年中に支払うべき退職手当等で施行日前に支払われたものにつき徴収された分離課税に係る所得割の額が、当該退職手当等の金額について新法の規定中分離課税に係る所得割に関する部分を適用した場合における分離課税に係る所得割の額（以下この項において「改正後の道府県民税の退職所得割額」という。）を超える場合には、第一条の規定による改正前の地方税法（以下「旧法」という。）第五十条の五の規定による納入申告書に、改正後の道府県民税の退職所得割額が記載されたものとみなす。この場合において、新法第十七条の規定による当該過納に係る税額の還付は、当該退職手当等の支払を受けた者に対して行うものとする。
suppl-4031-7/art-2/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-2/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-2/par-4
Where the amount of the separately taxed income levy collected on severance pay or other such compensation to be paid during 1991 that was paid before the Effective Date exceeds the amount of the separately taxed income levy in the case where the provisions of the New Act relating to the separately taxed income levy are applied to the amount of that severance pay or other such compensation (hereinafter in this paragraph referred to as the "post-amendment prefectural retirement income levy amount"), the post-amendment prefectural retirement income levy amount is deemed to be stated in the remittance return under the provisions of Article 50-5 of the Local Tax Act prior to amendment by the provisions of Article 1 (hereinafter referred to as the "Former Act"). In this case, the refund of the tax amount relating to that excess payment under the provisions of Article 17 of the New Act is to be made to the person who received the payment of that severance pay or other such compensation.
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**第五項** 前項前段に規定する場合には、平成三年中に支払うべき退職手当等で施行日以後に支払われるものに係る新法第五十条の六第一項第二号の規定又は同年中に支払うべき退職手当等に係る新法第五十条の八の規定の適用については、これらの規定中「徴収された又は徴収されるべき分離課税に係る所得割の額」とあるのは、「徴収された又は徴収されるべき分離課税に係る所得割の額（地方税法及び国有資産等所在市町村交付金法の一部を改正する法律（平成三年法律第七号）の施行の日前に支払われた退職手当等にあつては、同法附則第二条第四項に規定する改正後の道府県民税の退職所得割額）」とする。
suppl-4031-7/art-2/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-2/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-2/par-5
In the case prescribed in the first sentence of the preceding paragraph, for the application of the provisions of Article 50-6, paragraph (1), item (ii) of the New Act to severance pay or other such compensation to be paid during 1991 that is paid on or after the Effective Date, or of the provisions of Article 50-8 of the New Act to severance pay or other such compensation to be paid during that year, "the amount of the separately taxed income levy collected or to be collected" in those provisions is deemed to be replaced with "the amount of the separately taxed income levy collected or to be collected (for severance pay or other such compensation paid before the date of enforcement of the Act Partially Amending the Local Tax Act and the Act on Grants Distributed to Municipalities Where National Assets, etc. are Located (Act No. 7 of 1991), the post-amendment prefectural retirement income levy amount prescribed in Article 2, paragraph (4) of the Supplementary Provisions of that Act)".
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**第六項** 新法第三十四条第一項第五号の四の規定（日本赤十字社に関する部分に限る。）は、道府県民税の所得割の納税義務者が施行日以後に日本赤十字社に対して支出する寄附金について適用する。
suppl-4031-7/art-2/par-6 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-2/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-2/par-6
The provisions of Article 34, paragraph (1), item (v)-4 of the New Act (limited to the part relating to the Japanese Red Cross Society) apply to donations that a person liable for the income levy of prefectural inhabitant tax makes to the Japanese Red Cross Society on or after the Effective Date.
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**第七項** 別段の定めがあるものを除き、新法の規定中法人の道府県民税に関する部分は、施行日以後に終了する事業年度分の法人の道府県民税について適用し、施行日前に終了した事業年度分の法人の道府県民税については、なお従前の例による。
suppl-4031-7/art-2/par-7 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-2/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-2/par-7
Except as otherwise provided, the provisions of the New Act relating to corporate prefectural inhabitant tax apply to corporate prefectural inhabitant tax for business years ending on or after the Effective Date, and with respect to corporate prefectural inhabitant tax for business years that ended before the Effective Date, the provisions then in force continue to govern.
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**第八項** 新法第五十三条第三項（租税特別措置法（昭和三十二年法律第二十六号）第六十二条の三第一項の規定に関する部分に限る。）の規定は、法人の平成四年一月一日以後に行う租税特別措置法第六十二条の三第一項に規定する土地の譲渡等について適用する。
suppl-4031-7/art-2/par-8 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-2/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-2/par-8
The provisions of Article 53, paragraph (3) of the New Act (limited to the part relating to the provisions of Article 62-3, paragraph (1) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957)) apply to a transfer, etc. of land prescribed in Article 62-3, paragraph (1) of the Act on Special Measures Concerning Taxation made by a corporation on or after January 1, 1992.
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### 第三条（事業税に関する経過措置） — Transitional Measures Concerning Enterprise Tax
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suppl-4031-7/art-3 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-3
**第一項** 新法第七十二条の十四第一項（租税特別措置法第六十三条の二第五項の規定に関する部分に限る。）の規定は、法人の平成四年一月一日以後に行う租税特別措置法第六十三条の二第一項に規定する超短期所有に係る土地の譲渡等について適用する。
suppl-4031-7/art-3/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-3/par-1
The provisions of Article 72-14, paragraph (1) of the New Act (limited to the part concerning the provisions of Article 63-2, paragraph (5) of the Act on Special Measures Concerning Taxation) apply to transfers, etc. of land pertaining to ultra-short-term ownership prescribed in Article 63-2, paragraph (1) of the Act on Special Measures Concerning Taxation that a corporation carries out on or after January 1, 1992.
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### 第四条（不動産取得税に関する経過措置） — Transitional Measures Concerning Real Property Acquisition Tax
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suppl-4031-7/art-4 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-4
**第一項** 別段の定めがあるものを除き、新法の規定中不動産取得税に関する部分は、施行日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-4031-7/art-4/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-4/par-1
Except as otherwise specially provided, the provisions of the New Act concerning real property acquisition tax apply to real property acquisition tax to be imposed on acquisitions of real property on or after the Effective Date, and for real property acquisition tax imposed on acquisitions of real property before the Effective Date, the provisions then in force continue to govern.
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**第二項** 新法附則第十二条第一項から第三項までの規定は、平成四年一月一日以後の同条第一項に規定する農地、採草放牧地及び準農地の取得に対して課すべき不動産取得税について適用し、同日前の旧法附則第十二条第一項に規定する農地、採草放牧地及び準農地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-4031-7/art-4/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-4/par-2
The provisions of Article 12, paragraphs (1) through (3) of the Supplementary Provisions of the New Act apply to real property acquisition tax to be imposed on acquisitions of the farmland, pasture land and quasi-farmland prescribed in paragraph (1) of that Article on or after January 1, 1992, and for real property acquisition tax imposed on acquisitions of the farmland, pasture land and quasi-farmland prescribed in Article 12, paragraph (1) of the Supplementary Provisions of the Former Act before that date, the provisions then in force continue to govern.
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### 第五条
suppl-4031-7/art-5 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-5
**第一項** 第二条の規定による改正後の地方税法附則第十一条の四第三項の規定は、平成四年一月一日以後の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、同日前の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-4031-7/art-5/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-5/par-1
The provisions of Article 11-4, paragraph (3) of the Supplementary Provisions of the Local Tax Act as amended by the provisions of Article 2 apply to real property acquisition tax to be imposed on acquisitions of residences on or after January 1, 1992, and for real property acquisition tax imposed on acquisitions of residences before that date, the provisions then in force continue to govern.
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### 第六条（特別地方消費税に関する経過措置） — Transitional Measures Concerning Special Local Consumption Tax
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suppl-4031-7/art-6 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-6
**第一項** 新法の規定中特別地方消費税に関する部分は、平成三年七月一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し、同日前におけるこれらの行為に対して課する特別地方消費税については、なお従前の例による。
suppl-4031-7/art-6/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-6/par-1
The provisions of the New Act concerning 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 the other acts of use prescribed in Article 113, paragraph (1) of the New Act) on or after July 1, 1991, and for special local consumption tax imposed on those acts before that date, the provisions then in force continue to govern.
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### 第七条（市町村民税に関する経過措置） — Transitional Measures Concerning Municipal Inhabitant Tax
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suppl-4031-7/art-7 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-7
**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、平成三年度以後の年度分の個人の市町村民税について適用し、平成二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-4031-7/art-7/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-7/par-1
Except as otherwise specially provided, the provisions of the New Act concerning individual municipal inhabitant tax apply to individual municipal inhabitant tax for fiscal year 1991 and thereafter, and for individual municipal inhabitant tax up to fiscal year 1990, the provisions then in force continue to govern.
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**第二項** 新法の規定中分離課税に係る所得割（新法第三百二十八条の規定によって課する所得割をいう。以下この項から第四項までにおいて同じ。）に関する部分は、平成三年一月一日以後に支払うべき退職手当等（同条に規定する退職手当等をいう。以下この項から第五項までにおいて同じ。）に係る分離課税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分離課税に係る所得割については、なお従前の例による。
suppl-4031-7/art-7/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-7/par-2
The provisions of the New Act concerning the separately taxed income levy (meaning the income levy imposed under the provisions of Article 328 of the New Act; the same applies hereinafter in this paragraph through paragraph (4)) apply to the separately taxed income levy pertaining to severance pay or other such compensation (meaning the severance pay or other such compensation prescribed in that Article; the same applies hereinafter in this paragraph through paragraph (5)) due to be paid on or after January 1, 1991, and for the separately taxed income levy pertaining to severance pay or other such compensation due to be paid before that date, the provisions then in force continue to govern.
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**第三項** 前項の規定にかかわらず、新法の規定中分離課税に係る所得割に関する部分（新法第三百二十八条の五第二項の規定による特別徴収に係る部分に限る。）は、平成三年中に支払うべき退職手当等で施行日以後に支払われるものについて適用し、同年中に支払うべき退職手当等で施行日前に支払われたものについては、なお従前の例による。
suppl-4031-7/art-7/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-7/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-7/par-3
Notwithstanding the provisions of the preceding paragraph, the provisions of the New Act concerning the separately taxed income levy (limited to the part pertaining to special collection under the provisions of Article 328-5, paragraph (2) of the New Act) apply to severance pay or other such compensation due to be paid during 1991 that is paid on or after the Effective Date, and for severance pay or other such compensation due to be paid during that year that was paid before the Effective Date, the provisions then in force continue to govern.
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**第四項** 平成三年中に支払うべき退職手当等で施行日前に支払われたものにつき徴収された分離課税に係る所得割の額が、当該退職手当等の金額について新法の規定中分離課税に係る所得割に関する部分を適用した場合における分離課税に係る所得割の額（以下この項において「改正後の市町村民税の退職所得割額」という。）を超える場合には、旧法第三百二十八条の五第二項の規定による納入申告書に、改正後の市町村民税の退職所得割額が記載されたものとみなす。この場合において、新法第十七条の規定による当該過納に係る税額の還付は、当該退職手当等の支払を受けた者に対して行うものとする。
suppl-4031-7/art-7/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-7/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-7/par-4
If the amount of the separately taxed income levy collected on severance pay or other such compensation due to be paid during 1991 that was paid before the Effective Date exceeds the amount of the separately taxed income levy that results where the provisions of the New Act concerning the separately taxed income levy are applied to the amount of that severance pay or other such compensation (hereinafter in this paragraph referred to as the "post-amendment municipal retirement income levy amount"), the post-amendment municipal retirement income levy amount is deemed to be stated in the remittance return under the provisions of Article 328-5, paragraph (2) of the Former Act. In this case, the refund of the tax amount pertaining to that overpayment under the provisions of Article 17 of the New Act is to be made to the person who received payment of that severance pay or other such compensation.
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**第五項** 前項前段に規定する場合には、平成三年中に支払うべき退職手当等で施行日以後に支払われるものに係る新法第三百二十八条の六第一項第二号の規定又は同年中に支払うべき退職手当等に係る新法第三百二十八条の十三第一項の規定の適用については、これらの規定中「徴収された又は徴収されるべき分離課税に係る所得割の額」とあるのは、「徴収された又は徴収されるべき分離課税に係る所得割の額（地方税法及び国有資産等所在市町村交付金法の一部を改正する法律（平成三年法律第七号）の施行の日前に支払われた退職手当等にあつては、同法附則第七条第四項に規定する改正後の市町村民税の退職所得割額）」とする。
suppl-4031-7/art-7/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-7/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-7/par-5
In the cases prescribed in the first sentence of the preceding paragraph, with regard to the application of the provisions of Article 328-6, paragraph (1), item (ii) of the New Act to severance pay or other such compensation due to be paid during 1991 that is paid on or after the Effective Date, or of the provisions of Article 328-13, paragraph (1) of the New Act to severance pay or other such compensation due to be paid during that year, the phrase "the amount of the separately taxed income levy collected or to be collected" in those provisions is deemed to be replaced with "the amount of the separately taxed income levy collected or to be collected (for severance pay or other such compensation paid before the date of enforcement of the Act Partially Amending the Local Tax Act and the Act on Grants Distributed to Municipalities Where National Assets, etc. are Located (Act No. 7 of 1991), the post-amendment municipal retirement income levy amount prescribed in Article 7, paragraph (4) of the Supplementary Provisions of that Act)".
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**第六項** 新法第三百十四条の二第一項第五号の四の規定（日本赤十字社に関する部分に限る。）は、市町村民税の所得割の納税義務者が施行日以後に日本赤十字社に対して支出する寄附金について適用する。
suppl-4031-7/art-7/par-6 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-7/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-7/par-6
The provisions of Article 314-2, paragraph (1), item (v)-4 of the New Act (limited to the part concerning the Japanese Red Cross Society) apply to donations made to the Japanese Red Cross Society on or after the Effective Date by a person liable for the income levy of municipal inhabitant tax.
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**第七項** 別段の定めがあるものを除き、新法の規定中法人の市町村民税に関する部分は、施行日以後に終了する事業年度分の法人の市町村民税について適用し、施行日前に終了した事業年度分の法人の市町村民税については、なお従前の例による。
suppl-4031-7/art-7/par-7 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-7/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-7/par-7
Except as otherwise specially provided, the provisions of the New Act concerning corporate municipal inhabitant tax apply to corporate municipal inhabitant tax for business years ending on or after the Effective Date, and for corporate municipal inhabitant tax for business years that ended before the Effective Date, the provisions then in force continue to govern.
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**第八項** 新法第三百二十一条の八第三項（租税特別措置法第六十二条の三第一項の規定に関する部分に限る。）の規定は、法人の平成四年一月一日以後に行う租税特別措置法第六十二条の三第一項に規定する土地の譲渡等について適用する。
suppl-4031-7/art-7/par-8 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-7/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-7/par-8
The provisions of Article 321-8, paragraph (3) of the New Act (limited to the part concerning the provisions of Article 62-3, paragraph (1) of the Act on Special Measures Concerning Taxation) apply to transfers, etc. of land prescribed in Article 62-3, paragraph (1) of the Act on Special Measures Concerning Taxation that a corporation carries out on or after January 1, 1992.
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### 第八条（固定資産税に関する経過措置） — Transitional Measures Concerning Fixed Assets Tax
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suppl-4031-7/art-8 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-8
**第一項** 別段の定めがあるものを除き、新法の規定中固定資産税に関する部分は、平成三年度以後の年度分の固定資産税について適用し、平成二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-4031-7/art-8/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-8/par-1
Except as otherwise specially provided, the provisions of the New Act concerning fixed assets tax apply to fixed assets tax for fiscal year 1991 and thereafter, and for fixed assets tax up to fiscal year 1990, the provisions then in force continue to govern.
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**第二項** 新法第三百四十八条第二項第十七号及び第十七号の二の規定は、平成二年一月二日以後に取得された同項に規定する固定資産に対して課する平成三年度以後の年度分の固定資産税について適用し、同日前に取得された旧法第三百四十八条第二項第十七号に規定する固定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-4031-7/art-8/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-8/par-2
The provisions of Article 348, paragraph (2), items (xvii) and (xvii)-2 of the New Act apply to fixed assets tax for fiscal year 1991 and thereafter imposed on the fixed assets prescribed in that paragraph acquired on or after January 2, 1990, and for fixed assets tax imposed on the fixed assets prescribed in Article 348, paragraph (2), item (xvii) of the Former Act acquired before that date, the provisions then in force continue to govern.
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**第三項** 新法第三百四十九条の三第二十五項の規定は、平成二年一月二日以後に取得された同項に規定する家屋及び償却資産に対して課する平成三年度以後の年度分の固定資産税について適用し、同日前に取得された旧法第三百四十八条第二項第十八号の二及び第三百四十九条の三第二十五項に規定する家屋及び償却資産に対して課する固定資産税については、なお従前の例による。
suppl-4031-7/art-8/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-8/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-8/par-3
The provisions of Article 349-3, paragraph (25) of the New Act apply to fixed assets tax for fiscal year 1991 and thereafter imposed on the houses and depreciable assets prescribed in that paragraph acquired on or after January 2, 1990, and for fixed assets tax imposed on the houses and depreciable assets prescribed in Article 348, paragraph (2), item (xviii)-2 and Article 349-3, paragraph (25) of the Former Act acquired before that date, the provisions then in force continue to govern.
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**第四項** 昭和六十四年一月二日から平成三年一月一日までの間に建設され、又は設置された旧法附則第十五条第十項に規定する路外駐車場の用に供する家屋及び償却資産に対して課する固定資産税については、なお従前の例による。
suppl-4031-7/art-8/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-8/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-8/par-4
For fixed assets tax imposed on the houses and depreciable assets used for the off-street parking facilities prescribed in Article 15, paragraph (10) of the Supplementary Provisions of the Former Act that were constructed or installed between January 2, 1989 and January 1, 1991, the provisions then in force continue to govern.
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**第五項** 昭和六十一年一月二日から平成二年一月一日までの間に敷設された旧法附則第十五条第十一項に規定する停車場設備等に対して課する固定資産税については、なお従前の例による。
suppl-4031-7/art-8/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-8/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-8/par-5
For fixed assets tax imposed on the station facilities, etc. prescribed in Article 15, paragraph (11) of the Supplementary Provisions of the Former Act that were laid between January 2, 1986 and January 1, 1990, the provisions then in force continue to govern.
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**第六項** 昭和六十年四月一日から平成二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十三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-4031-7/art-8/par-6 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-8/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-8/par-6
For fixed assets tax imposed on the depreciable assets prescribed in Article 15, paragraph (13) of the Supplementary Provisions of the Former Act that were acquired between April 1, 1985 and March 31, 1990, the provisions then in force continue to govern.
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**第七項** 昭和六十二年四月一日から平成二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及び第十七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-4031-7/art-8/par-7 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-8/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-8/par-7
For fixed assets tax imposed on the depreciable assets prescribed in Article 15, paragraphs (16) and (17) of the Supplementary Provisions of the Former Act that were acquired between April 1, 1987 and March 31, 1990, the provisions then in force continue to govern.
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**第八項** 昭和五十九年一月二日から平成二年一月一日までの間に取得された旧法附則第十五条第十九項に規定する家屋及び償却資産に対して課する固定資産税については、なお従前の例による。
suppl-4031-7/art-8/par-8 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-8/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-8/par-8
For fixed assets tax imposed on the houses and depreciable assets prescribed in Article 15, paragraph (19) of the Supplementary Provisions of the Former Act that were acquired between January 2, 1984 and January 1, 1990, the provisions then in force continue to govern.
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**第九項** 昭和五十七年一月二日から平成二年一月一日までの間に新築された旧法附則第十六条第五項に規定する家屋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-4031-7/art-8/par-9 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-8/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-8/par-9
For fixed assets tax imposed on the houses prescribed in Article 16, paragraph (5) of the Supplementary Provisions of the Former Act that were newly constructed between January 2, 1982 and January 1, 1990, the provisions then in force continue to govern.
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**第十項** 昭和六十一年一月二日から平成二年一月一日までの間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-4031-7/art-8/par-10 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-8/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-8/par-10
For fixed assets tax imposed on the residences prescribed in Article 16, paragraph (6) of the Supplementary Provisions of the Former Act that were newly constructed between January 2, 1986 and January 1, 1990, the provisions then in force continue to govern.
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### 第九条
suppl-4031-7/art-9 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-9
**第一項** 平成三年度分の固定資産税に限り、新法附則第十八条第一項、第十九条第一項又は第十九条の四の規定の適用を受ける土地に対して課する固定資産税については、市町村長は、新法附則第二十八条第一項の規定により土地課税台帳等に登録された同項各号に定める額及び同項の比準課税標準額並びに同条第二項の規定により土地課税台帳等に登録された同項各号に定める額については、これらの額を当該土地の所有者に通知することにより新法第四百十五条の規定による固定資産課税台帳の縦覧に代えることができる。この場合において、当該土地の新法附則第二十八条第一項の比準課税標準額に係る新法附則第二十二条第一項の規定により読み替えて適用される新法第四百十七条第一項及び新法第四百三十二条第一項の規定の適用については、新法附則第二十二条第一項の規定により読み替えて適用される新法第四百十七条第一項中「第四百十五条第一項の規定によつて固定資産課税台帳を縦覧に供した日以後において固定資産の価格等（附則第二十八条第一項の比準課税標準額を含む。以下本項において同じ。）の登録がなされていないこと又は登録された価格等」とあるのは「地方税法及び国有資産等所在市町村交付金法の一部を改正する法律（平成三年法律第七号）附則第九条の規定による附則第二十八条第一項の比準課税標準額の通知をした日以後において当該通知に係る同項の比準課税標準額」と、「価格若しくは同項の比準課税標準額」とあるのは「同項の比準課税標準額」と、「価格等を」とあるのは「同項の比準課税標準額を」と、新法第四百三十二条第一項中「第四百十五条第一項（第四百十九条第三項の場合を含む。）の縦覧期間の初日からその末日後十日までの間において、又は第四百十七条第一項」とあるのは「地方税法及び国有資産等所在市町村交付金法の一部を改正する法律（平成三年法律第七号）附則第九条の規定による附則第二十八条第一項の比準課税標準額の通知を受けた日又は同法附則第九条の規定により読み替えて適用される第四百十七条第一項」とする。
suppl-4031-7/art-9/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-9/par-1
For fiscal year 1991 only, with regard to fixed assets tax imposed on land to which the provisions of Article 18, paragraph (1), Article 19, paragraph (1) or Article 19-4 of the Supplementary Provisions of the New Act apply, the mayor of the municipality may, with regard to the amounts specified in the items of Article 28, paragraph (1) of the Supplementary Provisions of the New Act and the comparable tax base under that paragraph that were registered in the land tax ledgers, etc. pursuant to the provisions of that paragraph, and the amounts specified in the items of paragraph (2) of that Article that were registered in the land tax ledgers, etc. pursuant to the provisions of that paragraph, substitute notification of those amounts to the owner of the land for the inspection of the fixed assets tax ledger under the provisions of Article 415 of the New Act. In this case, with regard to the application of the provisions of Article 417, paragraph (1) and Article 432, paragraph (1) of the New Act, as applied by replacing terms pursuant to the provisions of Article 22, paragraph (1) of the Supplementary Provisions of the New Act, to the comparable tax base under Article 28, paragraph (1) of the Supplementary Provisions of the New Act for that land, in Article 417, paragraph (1) of the New Act as applied by replacing terms pursuant to the provisions of Article 22, paragraph (1) of the Supplementary Provisions of the New Act, the phrase "on or after the date on which the fixed assets tax ledger was made available for inspection pursuant to the provisions of Article 415, paragraph (1), no registration of the price, etc. of fixed assets (including the comparable tax base under Article 28, paragraph (1) of the Supplementary Provisions; the same applies hereinafter in this paragraph) has been made, or the price, etc. that was registered" is deemed to be replaced with "on or after the date on which notification of the comparable tax base under Article 28, paragraph (1) of the Supplementary Provisions was given pursuant to the provisions of Article 9 of the Supplementary Provisions of the Act Partially Amending the Local Tax Act and the Act on Grants Distributed to Municipalities Where National Assets, etc. are Located (Act No. 7 of 1991), the comparable tax base under that paragraph pertaining to that notification", the phrase "the price or the comparable tax base under that paragraph" is deemed to be replaced with "the comparable tax base under that paragraph", the phrase "the price, etc." is deemed to be replaced with "the comparable tax base under that paragraph", and in Article 432, paragraph (1) of the New Act, the phrase "during the period from the first day of the inspection period under Article 415, paragraph (1) (including the case under Article 419, paragraph (3)) until 10 days after its last day, or Article 417, paragraph (1)" is deemed to be replaced with "the date on which notification of the comparable tax base under Article 28, paragraph (1) of the Supplementary Provisions was received pursuant to the provisions of Article 9 of the Supplementary Provisions of the Act Partially Amending the Local Tax Act and the Act on Grants Distributed to Municipalities Where National Assets, etc. are Located (Act No. 7 of 1991), or Article 417, paragraph (1) as applied by replacing terms pursuant to the provisions of Article 9 of the Supplementary Provisions of that Act".
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### 第十条
suppl-4031-7/art-10 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-10
**第一項** 平成三年度分の固定資産税又は都市計画税に限り、市町村は、宅地等に対して課する固定資産税又は都市計画税について、新法第三百六十四条第二項の納税通知書の交付期限までに、新法附則第十八条第一項に規定する宅地等調整固定資産税額又は新法附則第二十五条第一項に規定する宅地等調整都市計画税額の算定ができない場合には、当該宅地等について旧法附則第十八条第一項又は第二十五条第一項の規定の適用があるものとして、これらの規定により仮に算定した当該宅地等に係る固定資産税額又は都市計画税額に相当する額（以下この条において「仮算定税額」という。）を当該年度の納期の数で除して得た額の範囲において、当該宅地等に係る固定資産税又は都市計画税をそれぞれの納期において徴収することができる。
suppl-4031-7/art-10/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-10/par-1
For fixed assets tax or city planning tax for fiscal year 1991 only, if a municipality is unable, by the deadline for delivery of the tax notice under Article 364, paragraph (2) of the New Act, to calculate the adjusted fixed assets tax amount for building land, etc. prescribed in Article 18, paragraph (1) of the Supplementary Provisions of the New Act or the adjusted city planning tax on building land, etc. prescribed in Article 25, paragraph (1) of the Supplementary Provisions of the New Act with respect to fixed assets tax or city planning tax imposed on building land, etc., it may, treating the provisions of Article 18, paragraph (1) or Article 25, paragraph (1) of the Supplementary Provisions of the Former Act as applicable to that building land, etc., collect the fixed assets tax or city planning tax on that building land, etc. at each payment period, within the limit of the amount obtained by dividing the amount equivalent to the fixed assets tax amount or city planning tax amount on that building land, etc. provisionally calculated under those provisions (hereinafter in this Article referred to as the "provisionally calculated tax") by the number of payment periods of that fiscal year.
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**第二項** 市町村長は、前項の規定により固定資産税又は都市計画税を賦課した後において、当該宅地等に係る平成三年度分の固定資産税又は都市計画税の税額の算定（以下この条において「本算定」という。）をした場合には、遅滞なく、その旨を納税者に通知しなければならない。この場合において、既に賦課した固定資産税額又は都市計画税額が当該宅地等に係る平成三年度分の固定資産税額又は都市計画税額（以下この条において「本算定税額」という。）に満たないときは本算定が行われた日以後の納期においてその不足税額を徴収し、既に徴収した固定資産税額又は都市計画税額が本算定税額を超えるときは新法第十七条又は第十七条の二の規定の例によって、その過納額を還付し、又は当該納税義務者の未納に係る地方団体の徴収金に充当しなければならない。
suppl-4031-7/art-10/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-10/par-2
If, after imposing fixed assets tax or city planning tax pursuant to the provisions of the preceding paragraph, the mayor of the municipality has calculated the amount of fixed assets tax or city planning tax for fiscal year 1991 on that building land, etc. (hereinafter in this Article referred to as the "final computation"), the mayor must notify the taxpayer to that effect without delay. In this case, where the fixed assets tax amount or city planning tax amount already imposed is less than the fixed assets tax amount or city planning tax amount for fiscal year 1991 on that building land, etc. (hereinafter in this Article referred to as the "finally computed tax amount"), the shortfall in the tax must be collected at the payment periods on or after the day on which the final computation was made, and where the fixed assets tax amount or city planning tax amount already collected exceeds the finally computed tax amount, the overpaid amount must be refunded, or appropriated to the unpaid local government levies of that person liable for tax, in accordance with the rules of Article 17 or Article 17-2 of the New Act.
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**第三項** 市町村長は、第一項の規定により固定資産税又は都市計画税を徴収する場合において当該固定資産税又は都市計画税の納税者に交付する納税通知書には、次の事項を内容とする記載をし、又は記載をした文書を添付しなければならない。
suppl-4031-7/art-10/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-10/par-3
When the mayor of the municipality collects fixed assets tax or city planning tax pursuant to the provisions of paragraph (1), the mayor must state the following matters in the tax notice delivered to the taxpayer of that fixed assets tax or city planning tax, or attach a document stating them:
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**一** 納税通知書に記載された土地に係る課税標準額及び税額は、宅地等については旧法附則第十八条第一項又は第二十五条第一項の規定により仮に算定した額であり、又は当該仮に算定した額を含むものであること。
suppl-4031-7/art-10/par-3/item-1 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-10/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-10/par-3/item-1
the tax base and tax amount for the land entered in the tax notice are, for building land, etc., amounts provisionally calculated under the provisions of Article 18, paragraph (1) or Article 25, paragraph (1) of the Supplementary Provisions of the Former Act, or include such provisionally calculated amounts;
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**二** 既に賦課した仮算定税額が本算定税額に満たない場合においては本算定が行われた日以後の納期においてその不足税額を徴収し、既に徴収した仮算定税額が本算定税額を超える場合においてはその過納額を還付し、又は当該納税義務者の未納に係る地方団体の徴収金に充当するものであること。
suppl-4031-7/art-10/par-3/item-2 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-10/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-10/par-3/item-2
where the provisionally calculated tax already imposed is less than the finally computed tax amount, the shortfall in the tax is to be collected at the payment period on or after the day on which the final computation was made, and where the provisionally calculated tax already collected exceeds the finally computed tax amount, the overpaid amount is to be refunded, or appropriated to the unpaid local government levies of that person liable for tax.
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**第四項** 第一項の規定により徴収する固定資産税又は都市計画税について滞納処分をする場合には、当該宅地等について第二項の規定による通知が行われる日までの間は、財産の換価は、することができない。
suppl-4031-7/art-10/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-10/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-10/par-4
When delinquent tax collection procedures are carried out with respect to fixed assets tax or city planning tax collected pursuant to the provisions of paragraph (1), realization of property may not be carried out until the day on which the notification under the provisions of paragraph (2) is given with respect to that building land, etc.
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### 第十一条
suppl-4031-7/art-11 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-11
**第一項** 別段の定めがあるものを除き、第二条の規定による改正後の地方税法の規定中固定資産税に関する部分は、平成四年度以後の年度分の固定資産税について適用し、平成三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-4031-7/art-11/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-11/par-1
Except as otherwise specially provided, the provisions of the Local Tax Act as amended by the provisions of Article 2 concerning fixed assets tax apply to fixed assets tax for fiscal year 1992 and thereafter, and for fixed assets tax up to fiscal year 1991, the provisions then in force continue to govern.
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**第二項** 昭和六十年四月一日から平成三年十二月三十一日までの間に新築され、かつ、貸家の用に供された第二条の規定による改正前の地方税法附則第十六条第三項に規定する貸家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-4031-7/art-11/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-11/par-2
For fixed assets tax imposed on the rental residences prescribed in Article 16, paragraph (3) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions of Article 2 that were newly constructed between April 1, 1985 and December 31, 1991 and used as rental houses, the provisions then in force continue to govern.
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**第三項** 昭和六十年四月一日から平成三年十二月三十一日までの間に新築され、かつ、貸家の用に供された第二条の規定による改正前の地方税法附則第十六条第四項に規定する貸家住宅の敷地の用に供する土地のうち同項に規定する旧農地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-4031-7/art-11/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-11/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-11/par-3
For fixed assets tax imposed on the former farmland prescribed in Article 16, paragraph (4) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions of Article 2, among the land used as the site of the rental residences prescribed in Article 16, paragraph (4) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions of Article 2 that were newly constructed between April 1, 1985 and December 31, 1991 and used as rental houses, the provisions then in force continue to govern.
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### 第十二条（市街化区域農地に対して課する固定資産税又は都市計画税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions for Fixed Assets Tax or City Planning Tax Imposed on Farmland in an Urbanization Promotion Area
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suppl-4031-7/art-12 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-12
**第一項** 平成三年度に係る賦課期日において所在する第二条の規定による改正前の地方税法附則第十九条の二第一項に規定する市街化区域農地で平成三年度分の固定資産税について同法附則第十九条の三第一項ただし書（同条第二項及び第四項において準用する場合を含む。）の規定の適用を受けたものに対して課する平成四年度分及び平成五年度分の固定資産税又は都市計画税については、なお従前の例による。
suppl-4031-7/art-12/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-12/par-1
For fixed assets tax or city planning tax for fiscal year 1992 and fiscal year 1993 imposed on farmland in an urbanization promotion area prescribed in Article 19-2, paragraph (1) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions of Article 2 that is located on the assessment date for fiscal year 1991 and to which the proviso to Article 19-3, paragraph (1) of the Supplementary Provisions of that Act (including as applied mutatis mutandis pursuant to paragraphs (2) and (4) of that Article) was applied for fixed assets tax for fiscal year 1991, the provisions then in force continue to govern.
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**第二項** 平成四年度分及び平成五年度分の固定資産税又は都市計画税に限り、平成三年度に係る賦課期日後において第二条の規定による改正後の地方税法附則第十九条の三第二項に規定する地目の変換その他の政令で定める事情により新たに同法附則第十九条の二に規定する市街化区域農地となった土地のうち、当該土地に類似する市街化区域農地が前項に規定する市街化区域農地である場合における当該土地に対して課する固定資産税又は都市計画税の額は、当該土地が同年度に係る賦課期日に市街化区域農地として所在したものとみなして、第二条の規定による改正前の地方税法附則第十九条の三及び第十九条の四の規定又は同法附則第二十七条及び第二十七条の二の規定の例により算定した税額とする。
suppl-4031-7/art-12/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-12/par-2
Solely for fixed assets tax or city planning tax for fiscal year 1992 and fiscal year 1993, among land that, after the assessment date for fiscal year 1991, has newly become farmland in an urbanization promotion area prescribed in Article 19-2 of the Supplementary Provisions of the Local Tax Act as amended by the provisions of Article 2 due to a change of land category prescribed in Article 19-3, paragraph (2) of the Supplementary Provisions of that Act or other circumstances specified by Cabinet Order, where farmland in an urbanization promotion area similar to that land is the farmland in an urbanization promotion area prescribed in the preceding paragraph, the amount of fixed assets tax or city planning tax imposed on that land is to be the tax amount calculated, treating that land as having been located as farmland in an urbanization promotion area on the assessment date for that fiscal year, in accordance with the rules of Articles 19-3 and 19-4 of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions of Article 2 or the provisions of Articles 27 and 27-2 of the Supplementary Provisions of that Act.
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**第三項** 第二条の規定による改正後の地方税法附則第二十九条の五第一項、第五項又は第十二項の規定の適用を受ける土地に係る固定資産税又は都市計画税については、前二項の規定は、適用しない。ただし、同条第五項の規定の適用を受けた土地につき同条第六項の規定の適用を受けることとなる場合は、この限りでない。
suppl-4031-7/art-12/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-12/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-12/par-3
The provisions of the preceding two paragraphs do not apply to fixed assets tax or city planning tax pertaining to land to which the provisions of Article 29-5, paragraph (1), (5) or (12) of the Supplementary Provisions of the Local Tax Act as amended by the provisions of Article 2 apply; provided, however, that this does not apply where land to which the provisions of paragraph (5) of that Article have been applied becomes subject to the provisions of paragraph (6) of that Article.
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### 第十三条（特別土地保有税に関する経過措置） — Transitional Measures Concerning Special Land Holding Tax
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suppl-4031-7/art-13 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-13
**第一項** 新法第五百八十六条第二項第二号ロの規定（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、平成三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、平成二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-4031-7/art-13/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-13/par-1
The provisions of Article 586, paragraph (2), item (ii), (b) of the New Act (limited to the part concerning special land holding tax imposed on land) apply to special land holding tax imposed on land for fiscal year 1991 and thereafter, and for special land holding tax imposed on land up to fiscal year 1990, the provisions then in force continue to govern.
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**第二項** 新法第五百八十六条第二項第二号ロの規定（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-4031-7/art-13/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-13/par-2
The provisions of Article 586, paragraph (2), item (ii), (b) of the New Act (limited to the part concerning special land holding tax imposed on acquisitions of land) apply to special land holding tax to be imposed on acquisitions of land on or after the Effective Date, and for special land holding tax imposed on acquisitions of land before the Effective Date, the provisions then in force continue to govern.
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**第三項** 旧法第五百八十六条第二項第十三号の三に規定する土地に係る平成三年度分までの土地に対して課する特別土地保有税及び特定地域中小企業対策臨時措置法（昭和六十一年法律第九十七号）が効力を失う日の前日までにされる同号に規定する土地の取得に対して課する特別土地保有税については、なお従前の例による。
suppl-4031-7/art-13/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-13/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-13/par-3
For special land holding tax imposed on land, up to fiscal year 1991, pertaining to the land prescribed in Article 586, paragraph (2), item (xiii)-3 of the Former Act, and special land holding tax imposed on acquisitions of the land prescribed in that item made up to the day before the day on which the Act on Temporary Measures for Small and Medium-Sized Enterprises in Specified Regions (Act No. 97 of 1986) ceases to be effective, the provisions then in force continue to govern.
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**第四項** 新法附則第三十一条の四第三項において読み替えて適用される新法第五百九十九条第一項第三号の規定により平成三年八月三十一日までに申告納付すべき土地の取得に対して課する特別土地保有税については、新法附則第三十一条の四第三項において読み替えて適用される新法第五百九十九条第一項第三号中「七月一日前一年以内」とあり、及び新法附則第三十一条の四第二項中「当該基準日前一年以内」とあるのは、「平成三年四月一日から同年六月三十日までの間」とする。
suppl-4031-7/art-13/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-13/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-13/par-4
For special land holding tax imposed on acquisitions of land that is subject to filing and payment by August 31, 1991 pursuant to the provisions of Article 599, paragraph (1), item (iii) of the New Act as applied by replacing terms in Article 31-4, paragraph (3) of the Supplementary Provisions of the New Act, the phrase "within one year before July 1" in Article 599, paragraph (1), item (iii) of the New Act as so applied and the phrase "within one year before the relevant base date" in Article 31-4, paragraph (2) of the Supplementary Provisions of the New Act are deemed to be replaced with "during the period from April 1, 1991 to June 30 of that year".
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**第五項** 新法附則第三十一条の四第三項において読み替えて適用される新法第五百九十九条第一項第二号の規定により平成四年二月末日までに申告納付すべき土地の取得に対して課する特別土地保有税については、新法附則第三十一条の四第三項において読み替えて適用される新法第五百九十九条第一項第二号中「一月一日前一年以内」とあり、及び新法附則第三十一条の四第二項中「当該基準日前一年以内」とあるのは、「平成三年四月一日から同年十二月三十一日までの間」とする。
suppl-4031-7/art-13/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-13/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-13/par-5
For special land holding tax imposed on acquisitions of land that is subject to filing and payment by the end of February 1992 pursuant to the provisions of Article 599, paragraph (1), item (ii) of the New Act as applied by replacing terms in Article 31-4, paragraph (3) of the Supplementary Provisions of the New Act, the phrase "within one year before January 1" in Article 599, paragraph (1), item (ii) of the New Act as so applied and the phrase "within one year before the relevant base date" in Article 31-4, paragraph (2) of the Supplementary Provisions of the New Act are deemed to be replaced with "during the period from April 1, 1991 to December 31 of that year".
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### 第十四条（事業所税に関する経過措置） — Transitional Measures Concerning Business Office Tax
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suppl-4031-7/art-14 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-14
**第一項** 別段の定めがあるものを除き、新法の規定中事業に係る事業所税（新法第七百一条の三十二第一項に規定する事業に係る事業所税をいう。以下この項、第三項及び第六項において同じ。）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平成三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平成三年前の年分の個人の事業及び平成三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-4031-7/art-14/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-14/par-1
Except as otherwise specially provided, the provisions of the New Act concerning business office tax pertaining to business (meaning the business office tax pertaining to business prescribed in Article 701-32, paragraph (1) of the New Act; the same applies hereinafter in this paragraph and paragraphs (3) and (6)) apply to business office tax pertaining to business to be imposed on the business of a corporation for business years ending on or after the Effective Date and the business of an individual for calendar year 1991 and thereafter (excluding the business of an individual abolished before the Effective Date), and for business office tax pertaining to business imposed on the business of a corporation for business years that ended before the Effective Date, and on the business of an individual for calendar years before 1991 and the business of an individual for calendar year 1991 that was abolished before the Effective Date, the provisions then in force continue to govern.
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**第二項** 別段の定めがあるものを除き、新法の規定中新増設に係る事業所税（新法第七百一条の三十二第二項に規定する新増設に係る事業所税をいう。以下この項、第四項及び第五項において同じ。）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、第四項及び第五項において同じ。）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-4031-7/art-14/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-14/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-14/par-2
Except as otherwise specially provided, the provisions of the New Act concerning business office tax pertaining to new construction or expansion (meaning the business office tax pertaining to new construction or expansion prescribed in Article 701-32, paragraph (2) of the New Act; the same applies hereinafter in this paragraph, paragraph (4) and paragraph (5)) apply to business office tax pertaining to new construction or expansion to be imposed on new construction or extension of business premises buildings (meaning the business premises buildings prescribed in Article 701-31, paragraph (1), item (vii) of the New Act; the same applies hereinafter in this paragraph, paragraph (4) and paragraph (5)) carried out on or after the Effective Date, and for business office tax pertaining to new construction or expansion imposed on new construction or extension of business premises buildings carried out before the Effective Date, the provisions then in force continue to govern.
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**第三項** 平成三年十二月四日までに終了する事業年度分までの旧法附則第三十二条の三第二項に規定する事業に対して課すべき事業に係る事業所税については、なお従前の例による。
suppl-4031-7/art-14/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-14/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-14/par-3
For business office tax pertaining to business to be imposed on the business prescribed in Article 32-3, paragraph (2) of the Supplementary Provisions of the Former Act for business years ending on or before December 4, 1991, the provisions then in force continue to govern.
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**第四項** 平成三年十一月十二日までに行われる旧法附則第三十二条の三第四項に規定する施設に係る事業所用家屋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は、なお従前の例による。
suppl-4031-7/art-14/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-14/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-14/par-4
For business office tax pertaining to new construction or expansion to be imposed on new construction or extension of business premises buildings pertaining to the facilities prescribed in Article 32-3, paragraph (4) of the Supplementary Provisions of the Former Act that is carried out on or before November 12, 1991, the provisions then in force continue to govern.
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**第五項** 平成三年十二月四日までに行われる旧法附則第三十二条の三第八項に規定する施設に係る事業所用家屋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は、なお従前の例による。
suppl-4031-7/art-14/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-14/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-14/par-5
For business office tax pertaining to new construction or expansion to be imposed on new construction or extension of business premises buildings pertaining to the facilities prescribed in Article 32-3, paragraph (8) of the Supplementary Provisions of the Former Act that is carried out on or before December 4, 1991, the provisions then in force continue to govern.
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**第六項** 旧法附則第三十二条の三の二第三項に規定する事業のうち平成三年十二月四日までに終了する事業年度分の法人の事業に対して課すべき事業に係る事業所税のうち資産割の課税標準となるべき事業所床面積の算定については、なお従前の例による。
suppl-4031-7/art-14/par-6 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-14/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-14/par-6
For the calculation of the floor area of places of business that is to be the tax base of the asset levy, within the business office tax pertaining to business to be imposed on the business of a corporation for business years ending on or before December 4, 1991, among the business prescribed in Article 32-3-2, paragraph (3) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern.
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### 第十五条（国民健康保険税に関する経過措置） — Transitional Measures Concerning National Health Insurance Tax
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suppl-4031-7/art-15 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-15
**第一項** 新法第七百三条の四第十七項の規定は、平成三年度以後の年度分の国民健康保険税について適用し、平成二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-4031-7/art-15/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-15/par-1
The provisions of Article 703-4, paragraph (17) of the New Act apply to national health insurance tax for fiscal year 1991 and thereafter, and for national health insurance tax up to fiscal year 1990, the provisions then in force continue to govern.
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### 第十六条（自動車税に関する経過措置） — Transitional Measures Concerning Automobile Tax
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suppl-4031-7/art-16 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-16 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-16
**第一項** 新法附則第十二条の三の規定は、平成三年度以後の年度分の自動車税について適用し、平成二年度分までの自動車税については、なお従前の例による。
suppl-4031-7/art-16/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-16/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-16/par-1
The provisions of Article 12-3 of the Supplementary Provisions of the New Act apply to automobile tax for fiscal year 1991 and thereafter, and for automobile tax up to fiscal year 1990, the provisions then in force continue to govern.
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### 第十七条（都市計画税に関する経過措置） — Transitional Measures Concerning City Planning Tax
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suppl-4031-7/art-17 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-17
**第一項** 新法の規定中都市計画税に関する部分は、平成三年度以後の年度分の都市計画税について適用し、平成二年度分までの都市計画税については、なお従前の例による。
suppl-4031-7/art-17/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-17/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-17/par-1
The provisions of the New Act concerning city planning tax apply to city planning tax for fiscal year 1991 and thereafter, and for city planning tax up to fiscal year 1990, the provisions then in force continue to govern.
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### 第十八条
suppl-4031-7/art-18 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-18
**第一項** 別段の定めがあるものを除き、第二条の規定による改正後の地方税法の規定中都市計画税に関する部分は、平成四年度以後の年度分の都市計画税について適用し、平成三年度分までの都市計画税については、なお従前の例による。
suppl-4031-7/art-18/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-18/par-1
Except as otherwise specially provided, the provisions of the Local Tax Act as amended by the provisions of Article 2 concerning city planning tax apply to city planning tax for fiscal year 1992 and thereafter, and for city planning tax up to fiscal year 1991, the provisions then in force continue to govern.
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### 第十九条（軽自動車税に関する経過措置） — Transitional Measures Concerning Light Motor Vehicle Tax
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suppl-4031-7/art-19 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-19 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-19
**第一項** 新法附則第三十条の二の規定は、平成三年度以後の年度分の軽自動車税について適用し、平成二年度分までの軽自動車税については、なお従前の例による。
suppl-4031-7/art-19/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-19/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-19/par-1
The provisions of Article 30-2 of the Supplementary Provisions of the New Act apply to light motor vehicle tax for fiscal year 1991 and thereafter, and for light motor vehicle tax up to fiscal year 1990, the provisions then in force continue to govern.
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### 第二十条（自動車取得税に関する経過措置） — Transitional Measures Concerning Automobile Acquisition Tax
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suppl-4031-7/art-20 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-20 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-20
**第一項** 新法附則第三十二条第五項の規定は、施行日以後の自動車の取得に対して課すべき自動車取得税について適用し、施行日前の自動車の取得に対して課する自動車取得税については、なお従前の例による。
suppl-4031-7/art-20/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-20/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-20/par-1
The provisions of Article 32, paragraph (5) of the Supplementary Provisions of the New Act apply to automobile acquisition tax to be imposed on acquisitions of motor vehicles on or after the Effective Date, and for automobile acquisition tax imposed on acquisitions of motor vehicles before the Effective Date, the provisions then in force continue to govern.
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### 第二十一条（長期譲渡所得に係る道府県民税及び市町村民税の課税の特例等に関する経過措置） — Transitional Measures Concerning Special Provisions for Taxation of Prefectural Inhabitant Tax and Municipal Inhabitant Tax on Long-Term Capital Gains, etc.
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suppl-4031-7/art-21 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-21 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-21
**第一項** 新法附則第三十四条の規定は、所得割の納税義務者が平成四年一月一日以後に行う租税特別措置法の一部を改正する法律（平成三年法律第十六号）による改正後の租税特別措置法（第七項において「改正後の租税特別措置法」という。）第三十一条第一項に規定する土地等又は建物等の譲渡に係る個人の道府県民税及び市町村民税について適用し、所得割の納税義務者が同日前に行った租税特別措置法の一部を改正する法律（平成三年法律第十六号）による改正前の租税特別措置法（以下この条において「改正前の租税特別措置法」という。）第三十一条第一項に規定する土地等又は建物等の譲渡に係る個人の道府県民税及び市町村民税については、なお従前の例による。
suppl-4031-7/art-21/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-21/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-21/par-1
The provisions of Article 34 of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax and municipal inhabitant tax pertaining to transfers of the land, etc. or buildings, etc. prescribed in Article 31, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1991) (referred to in paragraph (7) as the "Act on Special Measures Concerning Taxation as Amended") that a person liable for the income levy makes on or after January 1, 1992, and for individual prefectural inhabitant tax and municipal inhabitant tax pertaining to transfers of the land, etc. or buildings, etc. prescribed in Article 31, paragraph (1) of the Act on Special Measures Concerning Taxation prior to amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1991) (hereinafter in this Article referred to as the "Act on Special Measures Concerning Taxation Before the Amendment") that a person liable for the income levy made before that date, the provisions then in force continue to govern.
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**第二項** 新法附則第三十四条の二の規定は、所得割の納税義務者が平成三年一月一日以後に行う同条第一項に規定する優良住宅地等のための譲渡に該当する譲渡又は同条第二項に規定する確定優良住宅地等予定地のための譲渡に該当する譲渡に係る個人の道府県民税及び市町村民税について適用し、所得割の納税義務者が同日前に行った旧法附則第三十四条の二第一項に規定する優良住宅地等のための譲渡に該当する譲渡又は同条第二項に規定する確定優良住宅地等予定地のための譲渡に該当する譲渡に係る個人の道府県民税及び市町村民税については、なお従前の例による。この場合において、平成三年十二月三十一日までに行うこれらの譲渡に係る新法附則第三十四条の二の規定の適用については、同条第一項中「前条の規定の適用については、同条第一項中「百分の三」とあるのは、「百分の一・六」」とあるのは「課税長期譲渡所得金額に対して課する道府県民税の所得割の額は、前条第一項各号の規定にかかわらず、当該譲渡所得に係る課税長期譲渡所得金額の百分の一・六に相当する額」と、同条第二項中「譲渡所得に」とあるのは「譲渡所得に係る課税長期譲渡所得金額に対して課する道府県民税の所得割に」と、同条第三項中「「同条第一項」とあるのは「同条第四項において準用する同条第一項」と、「百分の三」とあるのは「百分の六」と、「百分の一・六」とあるのは「百分の三・四」」とあるのは「「前条第一項各号」とあるのは「前条第四項において準用する同条第一項各号」と、「百分の一・六」とあるのは「百分の三・四」」とする。
suppl-4031-7/art-21/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-21/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-21/par-2
The provisions of Article 34-2 of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax and municipal inhabitant tax pertaining to transfers that a person liable for the income levy makes on or after January 1, 1991 and that fall under a transfer for a superior residential area, etc. prescribed in paragraph (1) of that Article or a transfer for a determined site for constructing a superior residential area, etc. prescribed in paragraph (2) of that Article, and for individual prefectural inhabitant tax and municipal inhabitant tax pertaining to transfers that a person liable for the income levy made before that date and that fall under a transfer for a superior residential area, etc. prescribed in Article 34-2, paragraph (1) of the Supplementary Provisions of the Former Act or a transfer for a determined site for constructing a superior residential area, etc. prescribed in paragraph (2) of that Article, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of Article 34-2 of the Supplementary Provisions of the New Act to those transfers made by December 31, 1991, the phrase "for the application of the provisions of the preceding Article, in paragraph (1) of that Article, the phrase '3/100' is deemed to be replaced with '1.6/100'" in paragraph (1) of that Article is deemed to be replaced with "the amount of the income levy of prefectural inhabitant tax imposed on the taxable long-term capital gains is, notwithstanding the provisions of the items of paragraph (1) of the preceding Article, an amount equivalent to 1.6/100 of the taxable long-term capital gains pertaining to the capital gains", the phrase "to the capital gains" in paragraph (2) of that Article is deemed to be replaced with "to the income levy of prefectural inhabitant tax imposed on the taxable long-term capital gains pertaining to capital gains", and the phrase "'that Article, paragraph (1)' is deemed to be replaced with 'paragraph (1) of that Article as applied mutatis mutandis pursuant to paragraph (4) of that Article,' '3/100' is deemed to be replaced with '6/100,' and '1.6/100' is deemed to be replaced with '3.4/100'" in paragraph (3) of that Article is deemed to be replaced with "'the items of paragraph (1) of the preceding Article' is deemed to be replaced with 'the items of paragraph (1) of the preceding Article as applied mutatis mutandis pursuant to paragraph (4) of the preceding Article,' and '1.6/100' is deemed to be replaced with '3.4/100'".
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**第三項** 平成三年一月一日から同年三月三十一日までの間に行う新法附則第三十四条の二第一項に規定する優良住宅地等のための譲渡に該当する譲渡又は同条第二項に規定する確定優良住宅地等予定地のための譲渡に該当する譲渡について、改正前の租税特別措置法第三十四条の二第二項第三号又は第四号に掲げる場合に該当することとなった土地等の譲渡につき旧法附則第三十四条第一項の規定（改正前の租税特別措置法第三十四条の二第一項の規定の適用により計算される特別控除額の控除に係る部分に限る。）の適用を受けるときは、これらの譲渡については、当該優良住宅地等のための譲渡又は確定優良住宅地等予定地のための譲渡に該当しないものとみなす。
suppl-4031-7/art-21/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-21/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-21/par-3
With regard to transfers made between January 1, 1991 and March 31, 1991 that fall under a transfer for a superior residential area, etc. prescribed in Article 34-2, paragraph (1) of the Supplementary Provisions of the New Act or a transfer for a determined site for constructing a superior residential area, etc. prescribed in paragraph (2) of that Article, when, for a transfer of land, etc. that has come to fall under the cases listed in Article 34-2, paragraph (2), item (iii) or (iv) of the Act on Special Measures Concerning Taxation Before the Amendment, the provisions of Article 34, paragraph (1) of the Supplementary Provisions of the Former Act (limited to the part concerning the deduction of the special deduction calculated by applying the provisions of Article 34-2, paragraph (1) of the Act on Special Measures Concerning Taxation Before the Amendment) apply, those transfers are deemed not to fall under a transfer for a superior residential area, etc. or a transfer for a determined site for constructing a superior residential area, etc.
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**第四項** 租税特別措置法の一部を改正する法律（平成三年法律第十六号）附則第七条第四項の規定によりなお効力を有することとされる改正前の租税特別措置法第三十一条の三第一項に規定する譲渡所得については、旧法附則第三十四条の三の規定は、なおその効力を有する。
suppl-4031-7/art-21/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-21/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-21/par-4
With regard to the capital gains prescribed in Article 31-3, paragraph (1) of the Act on Special Measures Concerning Taxation Before the Amendment, which is to remain in force pursuant to the provisions of Article 7, paragraph (4) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1991), the provisions of Article 34-3 of the Supplementary Provisions of the Former Act remain in force.
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**第五項** 前項の場合において、所得割の納税義務者が施行日から平成三年十二月三十一日までの間に行う改正前の租税特別措置法第三十一条の三第一項に規定する特定市街化区域農地等の譲渡に係る譲渡所得については、旧法附則第三十四条の三第一項中「租税特別措置法第三十一条の三第一項」とあるのは「租税特別措置法の一部を改正する法律（平成三年法律第十六号）附則第七条第四項の規定によりなお効力を有することとされる同法による改正前の租税特別措置法第三十一条の三第一項」と、「附則第三十四条第一項から第三項まで」とあるのは「地方税法及び国有資産等所在市町村交付金法の一部を改正する法律（平成三年法律第七号）第一条の規定による改正前の地方税法附則第三十四条第一項から第三項まで」とし、所得割の納税義務者が平成四年一月一日から平成五年三月三十一日までの間に行う当該特定市街化区域農地等の譲渡に係る譲渡所得については、同項中「租税特別措置法第三十一条の三第一項」とあるのは「租税特別措置法の一部を改正する法律（平成三年法律第十六号）附則第七条第四項の規定によりなお効力を有することとされる同法による改正前の租税特別措置法第三十一条の三第一項」と、「道府県民税の所得割については、附則第三十四条第一項から第三項までの規定を適用」とあるのは「地方税法及び国有資産等所在市町村交付金法の一部を改正する法律（平成三年法律第七号）第一条の規定による改正後の地方税法附則第三十四条の規定の適用については、同条第一項中「百分の三」とあるのは、「百分の二・二」と」と、同条第三項中「「附則第三十四条第一項から第三項まで」とあるのは「附則第三十四条第四項において準用する同条第一項第二号ロ中「百分の五・五」とあるのは、「百分の五」として、同条第四項において準用する同条第一項から第三項まで」」とあるのは「「同条第一項」とあるのは「同条第四項において準用する同条第一項」と、「百分の三」とあるのは「百分の六」と、「百分の二・二」とあるのは「百分の五・八」」とする。
suppl-4031-7/art-21/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-21/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-21/par-5
In the case of the preceding paragraph, with regard to capital gains pertaining to transfers of the specified farmland in an urbanization promotion area, etc. prescribed in Article 31-3, paragraph (1) of the Act on Special Measures Concerning Taxation Before the Amendment that a person liable for the income levy makes during the period from the Effective Date to December 31, 1991, the phrase "Article 31-3, paragraph (1) of the Act on Special Measures Concerning Taxation" in Article 34-3, paragraph (1) of the Supplementary Provisions of the Former Act is deemed to be replaced with "Article 31-3, paragraph (1) of the Act on Special Measures Concerning Taxation prior to amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1991), which is to remain in force pursuant to the provisions of Article 7, paragraph (4) of the Supplementary Provisions of that Act", and the phrase "Article 34, paragraphs (1) through (3) of the Supplementary Provisions" is deemed to be replaced with "Article 34, paragraphs (1) through (3) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions of Article 1 of the Act Partially Amending the Local Tax Act and the Act on Grants Distributed to Municipalities Where National Assets, etc. are Located (Act No. 7 of 1991)", and with regard to capital gains pertaining to transfers of that specified farmland in an urbanization promotion area, etc. that a person liable for the income levy makes during the period from January 1, 1992 to March 31, 1993, the phrase "Article 31-3, paragraph (1) of the Act on Special Measures Concerning Taxation" in that paragraph is deemed to be replaced with "Article 31-3, paragraph (1) of the Act on Special Measures Concerning Taxation prior to amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1991), which is to remain in force pursuant to the provisions of Article 7, paragraph (4) of the Supplementary Provisions of that Act", the phrase "for the income levy of prefectural inhabitant tax, the provisions of Article 34, paragraphs (1) through (3) of the Supplementary Provisions apply" is deemed to be replaced with "for the application of the provisions of Article 34 of the Supplementary Provisions of the Local Tax Act as amended by the provisions of Article 1 of the Act Partially Amending the Local Tax Act and the Act on Grants Distributed to Municipalities Where National Assets, etc. are Located (Act No. 7 of 1991), in paragraph (1) of that Article, the phrase '3/100' is deemed to be replaced with '2.2/100'", and the phrase "'Article 34, paragraphs (1) through (3) of the Supplementary Provisions' is deemed to be replaced with 'Article 34, paragraphs (1) through (3) of the Supplementary Provisions as applied mutatis mutandis pursuant to paragraph (4) of that Article, with the phrase "5.5/100" in paragraph (1), item (ii), (b) of that Article as applied mutatis mutandis pursuant to paragraph (4) of that Article deemed to be replaced with "5/100"'" in Article 34-3, paragraph (3) of the Supplementary Provisions of the Former Act is deemed to be replaced with "'that Article, paragraph (1)' is deemed to be replaced with 'paragraph (1) of that Article as applied mutatis mutandis pursuant to paragraph (4) of that Article,' '3/100' is deemed to be replaced with '6/100,' and '2.2/100' is deemed to be replaced with '5.8/100'".
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**第六項** 前二項の規定の適用がある場合における新法附則第三十四条の二の規定の適用については、同条第一項中「次条」とあるのは、「次条又は地方税法及び国有資産等所在市町村交付金法の一部を改正する法律（平成三年法律第七号）附則第二十一条第四項の規定によりなお効力を有することとされる同法第一条の規定による改正前の地方税法附則第三十四条の三」とする。
suppl-4031-7/art-21/par-6 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-21/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-21/par-6
With regard to the application of the provisions of Article 34-2 of the Supplementary Provisions of the New Act where the provisions of the preceding two paragraphs apply, the phrase "the following Article" in paragraph (1) of that Article is deemed to be replaced with "the following Article, or Article 34-3 of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions of Article 1 of the Act Partially Amending the Local Tax Act and the Act on Grants Distributed to Municipalities Where National Assets, etc. are Located (Act No. 7 of 1991), which is to remain in force pursuant to the provisions of Article 21, paragraph (4) of the Supplementary Provisions of that Act".
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**第七項** 新法附則第三十四条の三の規定は、所得割の納税義務者が平成四年一月一日以後に行う改正後の租税特別措置法第三十一条の三第一項に規定する土地等又は建物等で同項に規定する居住用財産に該当するものの譲渡に係る個人の道府県民税及び市町村民税について適用し、所得割の納税義務者が同日前に行った改正前の租税特別措置法第三十一条の四第一項に規定する土地等又は建物等で同項に規定する居住用財産に該当するものの譲渡に係る個人の道府県民税及び市町村民税については、なお従前の例による。
suppl-4031-7/art-21/par-7 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-21/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-21/par-7
The provisions of Article 34-3 of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax and municipal inhabitant tax pertaining to transfers of the land, etc. or buildings, etc. prescribed in Article 31-3, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended that fall under the residential property prescribed in that paragraph, that a person liable for the income levy makes on or after January 1, 1992, and for individual prefectural inhabitant tax and municipal inhabitant tax pertaining to transfers of the land, etc. or buildings, etc. prescribed in Article 31-4, paragraph (1) of the Act on Special Measures Concerning Taxation Before the Amendment that fall under the residential property prescribed in that paragraph, that a person liable for the income levy made before that date, the provisions then in force continue to govern.
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### 第二十二条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
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suppl-4031-7/art-22 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-22 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-22
**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-4031-7/art-22/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-22/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-22/par-1
With regard to the application of penal provisions to acts committed before the enforcement of this Act, and to acts committed after the enforcement of this Act in relation to local taxes for which the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions and local taxes pertaining to the provisions of the Former Act that remain in force pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
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### 第二十三条（国有資産等所在市町村交付金法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act on Grants Distributed to Municipalities Where National Assets, etc. are Located
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suppl-4031-7/art-23 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-23 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-23
**第一項** 別段の定めがあるものを除き、第三条の規定による改正後の国有資産等所在市町村交付金法（次項において「新交付金法」という。）附則第十五項の規定は、平成四年度以後の年度分の国有資産等所在市町村交付金（以下この条において「交付金」という。）について適用し、平成三年度分までの交付金については、なお従前の例による。
suppl-4031-7/art-23/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-23/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-23/par-1
Except as otherwise specially provided, the provisions of paragraph (15) of the Supplementary Provisions of the Act on Grants Distributed to Municipalities Where National Assets, etc. are Located as amended by the provisions of Article 3 (referred to as the "New National Assets Grants Act" in the following paragraph) apply to grants to municipalities where national assets, etc. are located (hereinafter in this Article referred to as "grants") for fiscal year 1992 and thereafter, and for grants up to fiscal year 1991, the provisions then in force continue to govern.
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**第二項** 平成四年度分の交付金に係る新交付金法附則第十五項の規定の適用については、同項中「地方税法附則第十八条第一項」とあるのは「地方税法及び国有資産等所在市町村交付金法の一部を改正する法律（平成三年法律第七号）第二条の規定による改正前の地方税法附則第十八条第一項」と、「二分の一で除して得た額」とあるのは「二分の一で除して得た額（当該市街化区域農地のうち、同項に規定するその年度分の固定資産税額の算定について同法附則第十九条の三第一項ただし書（同条第二項及び第四項において準用する場合を含む。）の規定の適用を受ける市街化区域農地については、当該額をその年度に係る同条第一項の表の下欄に掲げる率で除して得た額）」とする。
suppl-4031-7/art-23/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-23/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-23/par-2
With regard to the application of the provisions of paragraph (15) of the Supplementary Provisions of the New National Assets Grants Act to grants for fiscal year 1992, the phrase "Article 18, paragraph (1) of the Supplementary Provisions of the Local Tax Act" in that paragraph is deemed to be replaced with "Article 18, paragraph (1) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions of Article 2 of the Act Partially Amending the Local Tax Act and the Act on Grants Distributed to Municipalities Where National Assets, etc. are Located (Act No. 7 of 1991)", and the phrase "the amount obtained by dividing by one-half" is deemed to be replaced with "the amount obtained by dividing by one-half (for farmland in an urbanization promotion area, among that farmland in an urbanization promotion area, to which the proviso to Article 19-3, paragraph (1) of the Supplementary Provisions of that Act (including as applied mutatis mutandis pursuant to paragraphs (2) and (4) of that Article) applies in the calculation of the fixed assets tax amount for that fiscal year prescribed in that paragraph, the amount obtained by dividing that amount by the rate listed in the right-hand column of the table in paragraph (1) of that Article for that fiscal year)".
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**第三項** 附則第十二条第一項又は第二項の規定の適用を受ける土地については、第三条の規定による改正前の国有資産等所在市町村交付金法附則第十五項の規定は、なおその効力を有する。この場合において、同項（見出しを含む。）中「昭和六十四年度から昭和六十六年度まで」とあるのは、「平成四年度から平成六年度まで」とする。
suppl-4031-7/art-23/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-23/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-23/par-3
For land to which the provisions of Article 12, paragraph (1) or (2) of the Supplementary Provisions apply, the provisions of paragraph (15) of the Supplementary Provisions of the Act on Grants Distributed to Municipalities Where National Assets, etc. are Located prior to amendment by the provisions of Article 3 remain in force. In this case, the phrase "from fiscal year 1989 to fiscal year 1991" in that paragraph (including its heading) is deemed to be replaced with "from fiscal year 1992 to fiscal year 1994".
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### 第二十四条（政令への委任） — Delegation to Cabinet Order
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suppl-4031-7/art-24 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-24 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-24
**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-4031-7/art-24/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-24/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-24/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.
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## Cites
- suppl-4031-7/art-1/par-1/item-1: 附則第六条 → 地方税法 附則第六条 (Supplementary Provisions, Article 6), suppl-4031-7/art-6 — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-6
- suppl-4031-7/art-1/par-1/item-2: 次条第八項 → 地方税法 附則第二条第八項 (Supplementary Provisions, Article 2, paragraph (8)), suppl-4031-7/art-2/par-8 — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-2/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-2/par-8
- suppl-4031-7/art-1/par-1/item-2: 附則第三条 → 地方税法 附則第三条 (Supplementary Provisions, Article 3), suppl-4031-7/art-3 — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-3
- suppl-4031-7/art-1/par-1/item-2: 第四条第二項 → 地方税法 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-4031-7/art-4/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-4/par-2
- suppl-4031-7/art-1/par-1/item-2: 第五条 → 地方税法 附則第五条 (Supplementary Provisions, Article 5), suppl-4031-7/art-5 — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-5
- suppl-4031-7/art-1/par-1/item-2: 第七条第八項 → 地方税法 附則第七条第八項 (Supplementary Provisions, Article 7, paragraph (8)), suppl-4031-7/art-7/par-8 — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-7/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-7/par-8
- suppl-4031-7/art-1/par-1/item-3: 次条第六項 → 地方税法 附則第二条第六項 (Supplementary Provisions, Article 2, paragraph (6)), suppl-4031-7/art-2/par-6 — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-2/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-2/par-6
- suppl-4031-7/art-1/par-1/item-3: 附則第七条第六項 → 地方税法 附則第七条第六項 (Supplementary Provisions, Article 7, paragraph (6)), suppl-4031-7/art-7/par-6 — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-7/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-7/par-6
- suppl-4031-7/art-1/par-1/item-3: 第十一条 → 地方税法 附則第十一条 (Supplementary Provisions, Article 11), suppl-4031-7/art-11 — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-11
- suppl-4031-7/art-1/par-1/item-3: 第十二条 → 地方税法 附則第十二条 (Supplementary Provisions, Article 12), suppl-4031-7/art-12 — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-12
- suppl-4031-7/art-1/par-1/item-3: 第十八条 → 地方税法 附則第十八条 (Supplementary Provisions, Article 18), suppl-4031-7/art-18 — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-18
- suppl-4031-7/art-1/par-1/item-3: 第二十一条第二項から第六項まで → 地方税法 附則第二十一条第二項 (Supplementary Provisions, Article 21, paragraph (2)), suppl-4031-7/art-21/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-21/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-21/par-2
- suppl-4031-7/art-1/par-1/item-3: 第二十一条第二項から第六項まで → 地方税法 附則第二十一条第三項 (Supplementary Provisions, Article 21, paragraph (3)), suppl-4031-7/art-21/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-21/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-21/par-3
- suppl-4031-7/art-1/par-1/item-3: 第二十一条第二項から第六項まで → 地方税法 附則第二十一条第四項 (Supplementary Provisions, Article 21, paragraph (4)), suppl-4031-7/art-21/par-4 — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-21/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-21/par-4
- suppl-4031-7/art-1/par-1/item-3: 第二十一条第二項から第六項まで → 地方税法 附則第二十一条第五項 (Supplementary Provisions, Article 21, paragraph (5)), suppl-4031-7/art-21/par-5 — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-21/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-21/par-5
- suppl-4031-7/art-1/par-1/item-3: 第二十一条第二項から第六項まで → 地方税法 附則第二十一条第六項 (Supplementary Provisions, Article 21, paragraph (6)), suppl-4031-7/art-21/par-6 — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-21/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-21/par-6
- suppl-4031-7/art-1/par-1/item-3: 第二十三条第三項 → 地方税法 附則第二十三条第三項 (Supplementary Provisions, Article 23, paragraph (3)), suppl-4031-7/art-23/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-23/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-23/par-3
- suppl-4031-7/art-1/par-1/item-4: 附則第二十一条第一項 → 地方税法 附則第二十一条第一項 (Supplementary Provisions, Article 21, paragraph (1)), suppl-4031-7/art-21/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-21/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-21/par-1
- suppl-4031-7/art-1/par-1/item-4: 第七項 → 地方税法 附則第二十一条第七項 (Supplementary Provisions, Article 21, paragraph (7)), suppl-4031-7/art-21/par-7 — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-21/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-21/par-7
- suppl-4031-7/art-2/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-4031-7/art-2/par-2: この項 → 地方税法 附則第二条第二項 (Supplementary Provisions, Article 2, paragraph (2)), suppl-4031-7/art-2/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-2/par-2
- suppl-4031-7/art-2/par-2: 第四項 → 地方税法 附則第二条第四項 (Supplementary Provisions, Article 2, paragraph (4)), suppl-4031-7/art-2/par-4 — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-2/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-2/par-4
- suppl-4031-7/art-2/par-2: 第五項 → 地方税法 附則第二条第五項 (Supplementary Provisions, Article 2, paragraph (5)), suppl-4031-7/art-2/par-5 — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-2/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-2/par-5
- suppl-4031-7/art-2/par-3: 前項 → 地方税法 附則第二条第二項 (Supplementary Provisions, Article 2, paragraph (2)), suppl-4031-7/art-2/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-2/par-2
- suppl-4031-7/art-2/par-3: 新法第四十一条第一項 → 地方税法 第四十一条第一項 (Article 41, paragraph (1)), art-41/par-1 — https://japanlaw.org/en/local-tax-act/art-41/par-1 · https://japanlaw.org/l/325AC0000000226/art-41/par-1
- suppl-4031-7/art-2/par-3: 新法第三百二十八条の五第二項 → 地方税法 第三百二十八条の五第二項 (Article 328-5, paragraph (2)), art-328-5/par-2 — https://japanlaw.org/en/local-tax-act/art-328-5/par-2 · https://japanlaw.org/l/325AC0000000226/art-328-5/par-2
- suppl-4031-7/art-2/par-4: この項 → 地方税法 附則第二条第四項 (Supplementary Provisions, Article 2, paragraph (4)), suppl-4031-7/art-2/par-4 — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-2/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-2/par-4
- suppl-4031-7/art-2/par-4: 新法第十七条 → 地方税法 第十七条 (Article 17), art-17 — https://japanlaw.org/en/local-tax-act/art-17 · https://japanlaw.org/l/325AC0000000226/art-17
- suppl-4031-7/art-2/par-5: 前項 → 地方税法 附則第二条第四項 (Supplementary Provisions, Article 2, paragraph (4)), suppl-4031-7/art-2/par-4 — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-2/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-2/par-4
- suppl-4031-7/art-2/par-5: 新法第五十条の六第一項第二号 → 地方税法 第五十条の六第一項第二号 (Article 50-6, paragraph (1), item (ii)), art-50-6/par-1/item-2 — https://japanlaw.org/en/local-tax-act/art-50-6/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-50-6/par-1/item-2
- suppl-4031-7/art-2/par-5: 新法第五十条の八 → 地方税法 第五十条の八 (Article 50-8), art-50-8 — https://japanlaw.org/en/local-tax-act/art-50-8 · https://japanlaw.org/l/325AC0000000226/art-50-8
- suppl-4031-7/art-2/par-8: 新法第五十三条第三項 → 地方税法 第五十三条第三項 (Article 53, paragraph (3)), art-53/par-3 — https://japanlaw.org/en/local-tax-act/art-53/par-3 · https://japanlaw.org/l/325AC0000000226/art-53/par-3
- suppl-4031-7/art-3/par-1: 新法第七十二条の十四第一項 → 地方税法 第七十二条の十四第一項 (Article 72-14, paragraph (1)), art-72-14/par-1 — https://japanlaw.org/en/local-tax-act/art-72-14/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-14/par-1
- suppl-4031-7/art-4/par-2: 新法附則第十二条第一項から第三項まで → 地方税法 附則第十二条第一項 (Supplementary Provisions, Article 12, paragraph (1)), suppl-3251-226/art-12/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12/par-1
- suppl-4031-7/art-4/par-2: 新法附則第十二条第一項から第三項まで → 地方税法 附則第十二条第二項 (Supplementary Provisions, Article 12, paragraph (2)), suppl-3251-226/art-12/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12/par-2
- suppl-4031-7/art-4/par-2: 新法附則第十二条第一項から第三項まで → 地方税法 附則第十二条第三項 (Supplementary Provisions, Article 12, paragraph (3)), suppl-3251-226/art-12/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12/par-3
- suppl-4031-7/art-5/par-1: 地方税法附則第十一条の四第三項 → 地方税法 附則第十一条の四第一項 (Supplementary Provisions, Article 11-4, paragraph (1)), suppl-3251-226/art-11-4/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-11-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11-4/par-1
- suppl-4031-7/art-7/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-4031-7/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-4031-7/art-7/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-7/par-2
- suppl-4031-7/art-7/par-2: 第四項 → 地方税法 附則第七条第四項 (Supplementary Provisions, Article 7, paragraph (4)), suppl-4031-7/art-7/par-4 — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-7/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-7/par-4
- suppl-4031-7/art-7/par-2: 第五項 → 地方税法 附則第七条第五項 (Supplementary Provisions, Article 7, paragraph (5)), suppl-4031-7/art-7/par-5 — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-7/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-7/par-5
- suppl-4031-7/art-7/par-3: 前項 → 地方税法 附則第七条第二項 (Supplementary Provisions, Article 7, paragraph (2)), suppl-4031-7/art-7/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-7/par-2
- suppl-4031-7/art-7/par-3: 新法第三百二十八条の五第二項 → 地方税法 第三百二十八条の五第二項 (Article 328-5, paragraph (2)), art-328-5/par-2 — https://japanlaw.org/en/local-tax-act/art-328-5/par-2 · https://japanlaw.org/l/325AC0000000226/art-328-5/par-2
- suppl-4031-7/art-7/par-4: この項 → 地方税法 附則第七条第四項 (Supplementary Provisions, Article 7, paragraph (4)), suppl-4031-7/art-7/par-4 — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-7/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-7/par-4
- suppl-4031-7/art-7/par-4: 新法第十七条 → 地方税法 第十七条 (Article 17), art-17 — https://japanlaw.org/en/local-tax-act/art-17 · https://japanlaw.org/l/325AC0000000226/art-17
- suppl-4031-7/art-7/par-5: 前項 → 地方税法 附則第七条第四項 (Supplementary Provisions, Article 7, paragraph (4)), suppl-4031-7/art-7/par-4 — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-7/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-7/par-4
- suppl-4031-7/art-7/par-5: 新法第三百二十八条の六第一項第二号 → 地方税法 第三百二十八条の六第一項第二号 (Article 328-6, paragraph (1), item (ii)), art-328-6/par-1/item-2 — https://japanlaw.org/en/local-tax-act/art-328-6/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-328-6/par-1/item-2
- suppl-4031-7/art-7/par-5: 新法第三百二十八条の十三第一項 → 地方税法 第三百二十八条の十三第一項 (Article 328-13, paragraph (1)), art-328-13/par-1 — https://japanlaw.org/en/local-tax-act/art-328-13/par-1 · https://japanlaw.org/l/325AC0000000226/art-328-13/par-1
- suppl-4031-7/art-7/par-8: 新法第三百二十一条の八第三項 → 地方税法 第三百二十一条の八第三項 (Article 321-8, paragraph (3)), art-321-8/par-3 — https://japanlaw.org/en/local-tax-act/art-321-8/par-3 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-3
- suppl-4031-7/art-8/par-2: 新法第三百四十八条第二項第十七号 → 地方税法 第三百四十八条第二項第十七号 (Article 348, paragraph (2), item (xvii)), art-348/par-2/item-17 — https://japanlaw.org/en/local-tax-act/art-348/par-2/item-17 · https://japanlaw.org/l/325AC0000000226/art-348/par-2/item-17
- suppl-4031-7/art-8/par-2: 同項 → 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-4031-7/art-8/par-3: 新法第三百四十九条の三第二十五項 → 地方税法 第三百四十九条の三第二十四項 (Article 349-3, paragraph (24)), art-349-3/par-24 — https://japanlaw.org/en/local-tax-act/art-349-3/par-24 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-24
- suppl-4031-7/art-9/par-1: 新法附則第十八条第一項 → 地方税法 附則第十八条第一項 (Supplementary Provisions, Article 18, paragraph (1)), suppl-3251-226/art-18/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18/par-1
- suppl-4031-7/art-9/par-1: 第十九条第一項 → 地方税法 附則第十九条第一項 (Supplementary Provisions, Article 19, paragraph (1)), suppl-3251-226/art-19/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-19/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19/par-1
- suppl-4031-7/art-9/par-1: 第十九条の四 → 地方税法 附則第十九条の四 (Supplementary Provisions, Article 19-4), suppl-3251-226/art-19-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-19-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-4
- suppl-4031-7/art-9/par-1: 新法附則第二十八条第一項 → 地方税法 附則第二十八条第一項 (Supplementary Provisions, Article 28, paragraph (1)), suppl-3251-226/art-28/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-28/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-28/par-1
- suppl-4031-7/art-9/par-1: 同条第二項 → 地方税法 附則第二十八条第二項 (Supplementary Provisions, Article 28, paragraph (2)), suppl-3251-226/art-28/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-28/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-28/par-2
- suppl-4031-7/art-9/par-1: 新法第四百十五条 → 地方税法 第四百十五条 (Article 415), art-415 — https://japanlaw.org/en/local-tax-act/art-415 · https://japanlaw.org/l/325AC0000000226/art-415
- suppl-4031-7/art-9/par-1: 新法附則第二十二条第一項 → 地方税法 附則第二十二条第一項 (Supplementary Provisions, Article 22, paragraph (1)), suppl-3251-226/art-22/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-22/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-22/par-1
- suppl-4031-7/art-9/par-1: 新法第四百十七条第一項 → 地方税法 第四百十七条第一項 (Article 417, paragraph (1)), art-417/par-1 — https://japanlaw.org/en/local-tax-act/art-417/par-1 · https://japanlaw.org/l/325AC0000000226/art-417/par-1
- suppl-4031-7/art-9/par-1: 新法第四百三十二条第一項 → 地方税法 第四百三十二条第一項 (Article 432, paragraph (1)), art-432/par-1 — https://japanlaw.org/en/local-tax-act/art-432/par-1 · https://japanlaw.org/l/325AC0000000226/art-432/par-1
- suppl-4031-7/art-9/par-1: 第四百十五条第一項 → 地方税法 第四百十五条第一項 (Article 415, paragraph (1)), art-415/par-1 — https://japanlaw.org/en/local-tax-act/art-415/par-1 · https://japanlaw.org/l/325AC0000000226/art-415/par-1
- suppl-4031-7/art-9/par-1: 地方税法及び国有資産等所在市町村交付金法の一部を改正する法律（平成三年法律第七号）附則第九条 → 地方税法 附則第九条 (Supplementary Provisions, Article 9), suppl-4031-7/art-9 — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-9
- suppl-4031-7/art-9/par-1: 第四百十九条第三項 → 地方税法 第四百十九条第三項 (Article 419, paragraph (3)), art-419/par-3 — https://japanlaw.org/en/local-tax-act/art-419/par-3 · https://japanlaw.org/l/325AC0000000226/art-419/par-3
- suppl-4031-7/art-10/par-1: 新法第三百六十四条第二項 → 地方税法 第三百六十四条第二項 (Article 364, paragraph (2)), art-364/par-2 — https://japanlaw.org/en/local-tax-act/art-364/par-2 · https://japanlaw.org/l/325AC0000000226/art-364/par-2
- suppl-4031-7/art-10/par-1: 新法附則第十八条第一項 → 地方税法 附則第十八条第一項 (Supplementary Provisions, Article 18, paragraph (1)), suppl-3251-226/art-18/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18/par-1
- suppl-4031-7/art-10/par-1: 新法附則第二十五条第一項 → 地方税法 附則第二十五条第一項 (Supplementary Provisions, Article 25, paragraph (1)), suppl-3251-226/art-25/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-25/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-25/par-1
- suppl-4031-7/art-10/par-1: この条 → 地方税法 附則第十条 (Supplementary Provisions, Article 10), suppl-4031-7/art-10 — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-10
- suppl-4031-7/art-10/par-2: 前項 → 地方税法 附則第十条第一項 (Supplementary Provisions, Article 10, paragraph (1)), suppl-4031-7/art-10/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-10/par-1
- suppl-4031-7/art-10/par-2: この条 → 地方税法 附則第十条 (Supplementary Provisions, Article 10), suppl-4031-7/art-10 — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-10
- suppl-4031-7/art-10/par-2: 新法第十七条 → 地方税法 第十七条 (Article 17), art-17 — https://japanlaw.org/en/local-tax-act/art-17 · https://japanlaw.org/l/325AC0000000226/art-17
- suppl-4031-7/art-10/par-2: 第十七条の二 → 地方税法 第十七条の二 (Article 17-2), art-17-2 — https://japanlaw.org/en/local-tax-act/art-17-2 · https://japanlaw.org/l/325AC0000000226/art-17-2
- suppl-4031-7/art-10/par-3: 第一項 → 地方税法 附則第十条第一項 (Supplementary Provisions, Article 10, paragraph (1)), suppl-4031-7/art-10/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-10/par-1
- suppl-4031-7/art-10/par-4: 第一項 → 地方税法 附則第十条第一項 (Supplementary Provisions, Article 10, paragraph (1)), suppl-4031-7/art-10/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-10/par-1
- suppl-4031-7/art-10/par-4: 第二項 → 地方税法 附則第十条第二項 (Supplementary Provisions, Article 10, paragraph (2)), suppl-4031-7/art-10/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-10/par-2
- suppl-4031-7/art-12/par-2: 地方税法附則第十九条の三第二項 → 地方税法 附則第十九条の三第二項 (Supplementary Provisions, Article 19-3, paragraph (2)), suppl-3251-226/art-19-3/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-19-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-3/par-2
- suppl-4031-7/art-12/par-2: 同法附則第十九条の二 → 地方税法 附則第十九条の二 (Supplementary Provisions, Article 19-2), suppl-3251-226/art-19-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-19-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-2
- suppl-4031-7/art-12/par-2: 前項 → 地方税法 附則第十二条第一項 (Supplementary Provisions, Article 12, paragraph (1)), suppl-4031-7/art-12/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-12/par-1
- suppl-4031-7/art-12/par-3: 地方税法附則第二十九条の五第一項 → 地方税法 附則第二十九条の五第一項 (Supplementary Provisions, Article 29-5, paragraph (1)), suppl-3251-226/art-29-5/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-29-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-29-5/par-1
- suppl-4031-7/art-12/par-3: 第五項 → 地方税法 附則第二十九条の五第五項 (Supplementary Provisions, Article 29-5, paragraph (5)), suppl-3251-226/art-29-5/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-29-5/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-29-5/par-5
- suppl-4031-7/art-12/par-3: 第十二項 → 地方税法 附則第二十九条の五第十二項 (Supplementary Provisions, Article 29-5, paragraph (12)), suppl-3251-226/art-29-5/par-12 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-29-5/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-29-5/par-12
- suppl-4031-7/art-12/par-3: 前二項 → 地方税法 附則第十二条第一項 (Supplementary Provisions, Article 12, paragraph (1)), suppl-4031-7/art-12/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-12/par-1
- suppl-4031-7/art-12/par-3: 前二項 → 地方税法 附則第十二条第二項 (Supplementary Provisions, Article 12, paragraph (2)), suppl-4031-7/art-12/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-12/par-2
- suppl-4031-7/art-12/par-3: 同条第六項 → 地方税法 附則第二十九条の五第六項 (Supplementary Provisions, Article 29-5, paragraph (6)), suppl-3251-226/art-29-5/par-6 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-29-5/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-29-5/par-6
- suppl-4031-7/art-13/par-1: 新法第五百八十六条第二項第二号 → 地方税法 第五百八十六条第二項第二号 (Article 586, paragraph (2), item (ii)), art-586/par-2/item-2 — https://japanlaw.org/en/local-tax-act/art-586/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/art-586/par-2/item-2
- suppl-4031-7/art-13/par-2: 新法第五百八十六条第二項第二号 → 地方税法 第五百八十六条第二項第二号 (Article 586, paragraph (2), item (ii)), art-586/par-2/item-2 — https://japanlaw.org/en/local-tax-act/art-586/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/art-586/par-2/item-2
- suppl-4031-7/art-13/par-4: 新法第五百九十九条第一項第三号 → 地方税法 第五百九十九条第一項第三号 (Article 599, paragraph (1), item (iii)), art-599/par-1/item-3 — https://japanlaw.org/en/local-tax-act/art-599/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-599/par-1/item-3
- suppl-4031-7/art-13/par-4: 新法附則第三十一条の四第二項 → 地方税法 附則第三十一条の四第二項 (Supplementary Provisions, Article 31-4, paragraph (2)), suppl-3251-226/art-31-4/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-31-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-4/par-2
- suppl-4031-7/art-13/par-5: 新法第五百九十九条第一項第二号 → 地方税法 第五百九十九条第一項第二号 (Article 599, paragraph (1), item (ii)), art-599/par-1/item-2 — https://japanlaw.org/en/local-tax-act/art-599/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-599/par-1/item-2
- suppl-4031-7/art-13/par-5: 新法附則第三十一条の四第二項 → 地方税法 附則第三十一条の四第二項 (Supplementary Provisions, Article 31-4, paragraph (2)), suppl-3251-226/art-31-4/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-31-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-4/par-2
- suppl-4031-7/art-14/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-4031-7/art-14/par-1: この項 → 地方税法 附則第十四条第一項 (Supplementary Provisions, Article 14, paragraph (1)), suppl-4031-7/art-14/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-14/par-1
- suppl-4031-7/art-14/par-1: 第三項 → 地方税法 附則第十四条第三項 (Supplementary Provisions, Article 14, paragraph (3)), suppl-4031-7/art-14/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-14/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-14/par-3
- suppl-4031-7/art-14/par-1: 第六項 → 地方税法 附則第十四条第六項 (Supplementary Provisions, Article 14, paragraph (6)), suppl-4031-7/art-14/par-6 — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-14/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-14/par-6
- suppl-4031-7/art-14/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-4031-7/art-14/par-2: この項 → 地方税法 附則第十四条第二項 (Supplementary Provisions, Article 14, paragraph (2)), suppl-4031-7/art-14/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-14/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-14/par-2
- suppl-4031-7/art-14/par-2: 第四項 → 地方税法 附則第十四条第四項 (Supplementary Provisions, Article 14, paragraph (4)), suppl-4031-7/art-14/par-4 — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-14/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-14/par-4
- suppl-4031-7/art-14/par-2: 第五項 → 地方税法 附則第十四条第五項 (Supplementary Provisions, Article 14, paragraph (5)), suppl-4031-7/art-14/par-5 — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-14/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-14/par-5
- suppl-4031-7/art-14/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-4031-7/art-15/par-1: 新法第七百三条の四第十七項 → 地方税法 第七百三条の四第十七項 (Article 703-4, paragraph (17)), art-703-4/par-17 — https://japanlaw.org/en/local-tax-act/art-703-4/par-17 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-17
- suppl-4031-7/art-16/par-1: 新法附則第十二条の三 → 地方税法 附則第十二条の三 (Supplementary Provisions, Article 12-3), suppl-3251-226/art-12-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-3
- suppl-4031-7/art-19/par-1: 新法附則第三十条の二 → 地方税法 附則第三十条の二 (Supplementary Provisions, Article 30-2), suppl-3251-226/art-30-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-30-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-30-2
- suppl-4031-7/art-21/par-1: 新法附則第三十四条 → 地方税法 附則第三十四条 (Supplementary Provisions, Article 34), suppl-3251-226/art-34 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34
- suppl-4031-7/art-21/par-1: 第七項 → 地方税法 附則第二十一条第七項 (Supplementary Provisions, Article 21, paragraph (7)), suppl-4031-7/art-21/par-7 — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-21/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-21/par-7
- suppl-4031-7/art-21/par-1: この条 → 地方税法 附則第二十一条 (Supplementary Provisions, Article 21), suppl-4031-7/art-21 — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-21 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-21
- suppl-4031-7/art-21/par-2: 新法附則第三十四条の二 → 地方税法 附則第三十四条の二 (Supplementary Provisions, Article 34-2), suppl-3251-226/art-34-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-2
- suppl-4031-7/art-21/par-2: 同条第一項 → 地方税法 附則第三十四条の二第一項 (Supplementary Provisions, Article 34-2, paragraph (1)), suppl-3251-226/art-34-2/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-2/par-1
- suppl-4031-7/art-21/par-2: 同条第二項 → 地方税法 附則第三十四条の二第二項 (Supplementary Provisions, Article 34-2, paragraph (2)), suppl-3251-226/art-34-2/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-2/par-2
- suppl-4031-7/art-21/par-2: 前条 → 地方税法 附則第三十四条 (Supplementary Provisions, Article 34), suppl-3251-226/art-34 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34
- suppl-4031-7/art-21/par-2: 同条第一項 → 地方税法 附則第三十四条第一項 (Supplementary Provisions, Article 34, paragraph (1)), suppl-3251-226/art-34/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34/par-1
- suppl-4031-7/art-21/par-2: 同条第三項 → 地方税法 附則第三十四条の二第三項 (Supplementary Provisions, Article 34-2, paragraph (3)), suppl-3251-226/art-34-2/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-2/par-3
- suppl-4031-7/art-21/par-2: 前条第四項 → 地方税法 附則第三十四条第四項 (Supplementary Provisions, Article 34, paragraph (4)), suppl-3251-226/art-34/par-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34/par-4
- suppl-4031-7/art-21/par-3: 新法附則第三十四条の二第一項 → 地方税法 附則第三十四条の二第一項 (Supplementary Provisions, Article 34-2, paragraph (1)), suppl-3251-226/art-34-2/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-2/par-1
- suppl-4031-7/art-21/par-3: 同条第二項 → 地方税法 附則第三十四条の二第二項 (Supplementary Provisions, Article 34-2, paragraph (2)), suppl-3251-226/art-34-2/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-2/par-2
- suppl-4031-7/art-21/par-5: 前項 → 地方税法 附則第二十一条第四項 (Supplementary Provisions, Article 21, paragraph (4)), suppl-4031-7/art-21/par-4 — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-21/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-21/par-4
- suppl-4031-7/art-21/par-5: 地方税法附則第三十四条 → 地方税法 附則第三十四条 (Supplementary Provisions, Article 34), suppl-3251-226/art-34 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34
- suppl-4031-7/art-21/par-5: 同条第一項 → 地方税法 附則第三十四条第一項 (Supplementary Provisions, Article 34, paragraph (1)), suppl-3251-226/art-34/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34/par-1
- suppl-4031-7/art-21/par-6: 前二項 → 地方税法 附則第二十一条第四項 (Supplementary Provisions, Article 21, paragraph (4)), suppl-4031-7/art-21/par-4 — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-21/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-21/par-4
- suppl-4031-7/art-21/par-6: 前二項 → 地方税法 附則第二十一条第五項 (Supplementary Provisions, Article 21, paragraph (5)), suppl-4031-7/art-21/par-5 — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-21/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-21/par-5
- suppl-4031-7/art-21/par-6: 新法附則第三十四条の二 → 地方税法 附則第三十四条の二 (Supplementary Provisions, Article 34-2), suppl-3251-226/art-34-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-2
- suppl-4031-7/art-21/par-6: 同条第一項 → 地方税法 附則第三十四条の二第一項 (Supplementary Provisions, Article 34-2, paragraph (1)), suppl-3251-226/art-34-2/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-2/par-1
- suppl-4031-7/art-21/par-6: 次条 → 地方税法 附則第三十四条の二の二 (Supplementary Provisions, Article 34-2-2), suppl-3251-226/art-34-2-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34-2-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-2-2
- suppl-4031-7/art-21/par-7: 新法附則第三十四条の三 → 地方税法 附則第三十四条の三 (Supplementary Provisions, Article 34-3), suppl-3251-226/art-34-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-3
- suppl-4031-7/art-23/par-1: 次項 → 地方税法 附則第二十三条第二項 (Supplementary Provisions, Article 23, paragraph (2)), suppl-4031-7/art-23/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-23/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-23/par-2
- suppl-4031-7/art-23/par-1: この条 → 地方税法 附則第二十三条 (Supplementary Provisions, Article 23), suppl-4031-7/art-23 — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-23 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-23
- suppl-4031-7/art-23/par-2: 地方税法附則第十八条第一項 → 地方税法 附則第十八条第一項 (Supplementary Provisions, Article 18, paragraph (1)), suppl-3251-226/art-18/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18/par-1
- suppl-4031-7/art-23/par-3: 附則第十二条第一項 → 地方税法 附則第十二条第一項 (Supplementary Provisions, Article 12, paragraph (1)), suppl-4031-7/art-12/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-12/par-1
- suppl-4031-7/art-23/par-3: 第二項 → 地方税法 附則第十二条第二項 (Supplementary Provisions, Article 12, paragraph (2)), suppl-4031-7/art-12/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-12/par-2
- suppl-4031-7/art-24/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-4031-7/art-10 — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-10
- suppl-4031-7/art-24/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-4031-7/art-11 — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-11
- suppl-4031-7/art-24/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-4031-7/art-12 — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-12
- suppl-4031-7/art-24/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-4031-7/art-13 — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-13
- suppl-4031-7/art-24/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-4031-7/art-14 — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-14
- suppl-4031-7/art-24/par-1: 附則第二条から前条まで → 地方税法 附則第十五条 (Supplementary Provisions, Article 15), suppl-4031-7/art-15 — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-15
- suppl-4031-7/art-24/par-1: 附則第二条から前条まで → 地方税法 附則第十六条 (Supplementary Provisions, Article 16), suppl-4031-7/art-16 — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-16 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-16
- suppl-4031-7/art-24/par-1: 附則第二条から前条まで → 地方税法 附則第十七条 (Supplementary Provisions, Article 17), suppl-4031-7/art-17 — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-17
- suppl-4031-7/art-24/par-1: 附則第二条から前条まで → 地方税法 附則第十八条 (Supplementary Provisions, Article 18), suppl-4031-7/art-18 — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-18
- suppl-4031-7/art-24/par-1: 附則第二条から前条まで → 地方税法 附則第十九条 (Supplementary Provisions, Article 19), suppl-4031-7/art-19 — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-19 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-19
- suppl-4031-7/art-24/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-4031-7/art-2 — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-2
- suppl-4031-7/art-24/par-1: 附則第二条から前条まで → 地方税法 附則第二十条 (Supplementary Provisions, Article 20), suppl-4031-7/art-20 — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-20 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-20
- suppl-4031-7/art-24/par-1: 附則第二条から前条まで → 地方税法 附則第二十一条 (Supplementary Provisions, Article 21), suppl-4031-7/art-21 — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-21 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-21
- suppl-4031-7/art-24/par-1: 附則第二条から前条まで → 地方税法 附則第二十二条 (Supplementary Provisions, Article 22), suppl-4031-7/art-22 — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-22 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-22
- suppl-4031-7/art-24/par-1: 附則第二条から前条まで → 地方税法 附則第二十三条 (Supplementary Provisions, Article 23), suppl-4031-7/art-23 — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-23 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-23
- suppl-4031-7/art-24/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-4031-7/art-3 — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-3
- suppl-4031-7/art-24/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-4031-7/art-4 — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-4
- suppl-4031-7/art-24/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-4031-7/art-5 — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-5
- suppl-4031-7/art-24/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-4031-7/art-6 — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-6
- suppl-4031-7/art-24/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-4031-7/art-7 — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-7
- suppl-4031-7/art-24/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-4031-7/art-8 — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-8
- suppl-4031-7/art-24/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-4031-7/art-9 — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-9
## Cited by
31 provisions cite this one. No official source publishes this direction.
- 地方税法 附則第十九条の三第四項（市街化区域農地に対して課する平成六年度以降の各年度分の固定資産税の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-19-3/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-3/par-4
- 地方税法 附則第十九条の三第五項（市街化区域農地に対して課する平成六年度以降の各年度分の固定資産税の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-19-3/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-3/par-5
- 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-4031-7/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/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-4031-7/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-1/par-1/item-2
- 地方税法 附則第一条第一項第三号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-1/par-1/item-3
- 地方税法 附則第一条第一項第四号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-1/par-1/item-4
- 地方税法 附則第二条第二項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-2/par-2
- 地方税法 附則第二条第三項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-2/par-3
- 地方税法 附則第二条第四項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-2/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-2/par-4
- 地方税法 附則第二条第五項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-2/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-2/par-5
- 地方税法 附則第七条第二項（市町村民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-7/par-2
- 地方税法 附則第七条第三項（市町村民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-7/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-7/par-3
- 地方税法 附則第七条第四項（市町村民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-7/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-7/par-4
- 地方税法 附則第七条第五項（市町村民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-7/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-7/par-5
- 地方税法 附則第九条第一項 — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-9/par-1
- 地方税法 附則第十条第一項 — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-10/par-1
- 地方税法 附則第十条第二項 — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-10/par-2
- 地方税法 附則第十条第三項 — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-10/par-3
- 地方税法 附則第十条第四項 — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-10/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-10/par-4
- 地方税法 附則第十二条第二項（市街化区域農地に対して課する固定資産税又は都市計画税の特例に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-12/par-2
- 地方税法 附則第十二条第三項（市街化区域農地に対して課する固定資産税又は都市計画税の特例に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-12/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-12/par-3
- 地方税法 附則第十四条第一項（事業所税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-14/par-1
- 地方税法 附則第十四条第二項（事業所税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-14/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-14/par-2
- 地方税法 附則第二十一条第一項（長期譲渡所得に係る道府県民税及び市町村民税の課税の特例等に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-21/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-21/par-1
- 地方税法 附則第二十一条第五項（長期譲渡所得に係る道府県民税及び市町村民税の課税の特例等に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-21/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-21/par-5
- 地方税法 附則第二十一条第六項（長期譲渡所得に係る道府県民税及び市町村民税の課税の特例等に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-21/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-21/par-6
- 地方税法 附則第二十三条第一項（国有資産等所在市町村交付金法の一部改正に伴う経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-23/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-23/par-1
- 地方税法 附則第二十三条第三項（国有資産等所在市町村交付金法の一部改正に伴う経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-23/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-23/par-3
- 地方税法 附則第二十四条第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-24/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-24/par-1
- 地方税法 附則第四条第六項（不動産取得税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-4/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-4/par-6
- 地方税法 附則第四条第七項（不動産取得税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-4/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-4/par-7
---
## Sources
- e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), retrieved 2026-10-27
- Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-236, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-286, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-301, 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-20261027T202151-301, 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-20261027T214204-243, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-251, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-252, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261028T042522-009, 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