# 地方税法 / Local Tax Act — 附　則 (Supplementary Provisions) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-4061-111. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号 - English title "Local Tax Act": Ministry of Justice translation database, which lists the title - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 附　則 (Supplementary Provisions) — address `suppl-4061-111` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4061-111 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4061-111 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ## 附　則 平成六年一二月二日法律第一一一号 suppl-4061-111 · https://japanlaw.org/en/local-tax-act/suppl-4061-111 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4061-111/art-1 · https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-1 **第一項** この法律は、平成七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-4061-111/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-1/par-1 This Act comes into effect on April 1, 1995; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items: machine translation, not official **一** 第一条中地方税法第五十条の四、第三百二十八条の三、別表第一及び別表第二の改正規定並びに第二条及び第四条の規定並びに次条第三項並びに附則第九条、第十条第三項及び第十二条の規定並びに附則第十九条の規定（地方交付税法附則第四条の改正規定に限る。）　平成七年一月一日 suppl-4061-111/art-1/par-1/item-1 · https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-1/par-1/item-1 the provisions amending Articles 50-4 and 328-3, Appended Table 1 and Appended Table 2 of the Local Tax Act in Article 1, the provisions of Articles 2 and 4, the provisions of paragraph (3) of the following Article, Article 9, Article 10, paragraph (3) and Article 12 of the Supplementary Provisions, and the provisions of Article 19 of the Supplementary Provisions (limited to the provisions amending Article 4 of the Supplementary Provisions of the Local Allocation Tax Act): January 1, 1995 machine translation, not official **二** 第一条中地方税法第二十三条第一項第七号及び第八号、第三十二条第四項第一号、第二百九十二条第一項第七号及び第八号並びに第三百十三条第四項第一号の改正規定並びに次条第四項並びに附則第八条及び第十条第四項の規定　平成八年四月一日 suppl-4061-111/art-1/par-1/item-2 · https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-1/par-1/item-2 the provisions amending Article 23, paragraph (1), items (vii) and (viii), Article 32, paragraph (4), item (i), Article 292, paragraph (1), items (vii) and (viii) and Article 313, paragraph (4), item (i) of the Local Tax Act in Article 1, and the provisions of paragraph (4) of the following Article, Article 8 and Article 10, paragraph (4) of the Supplementary Provisions: April 1, 1996 machine translation, not official **三** 第一条中地方消費税に関する改正規定及び第三条の規定並びに附則第三条から第七条まで及び第十三条から第十六条までの規定、附則第十七条の規定（地方財政法第四条の三第一項及び第五条第一項第五号の改正規定に限る。）、附則第十八条の規定、附則第十九条の規定（地方交付税法附則第四条の改正規定を除く。）並びに附則第二十条から第三十三条までの規定　平成九年四月一日 suppl-4061-111/art-1/par-1/item-3 · https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-1/par-1/item-3 the provisions concerning local consumption tax among the amending provisions in Article 1, the provisions of Article 3, the provisions of Articles 3 through 7 and Articles 13 through 16 of the Supplementary Provisions, the provisions of Article 17 of the Supplementary Provisions (limited to the provisions amending Article 4-3, paragraph (1) and Article 5, paragraph (1), item (v) of the Local Government Finance Act), the provisions of Article 18 of the Supplementary Provisions, the provisions of Article 19 of the Supplementary Provisions (excluding the provisions amending Article 4 of the Supplementary Provisions of the Local Allocation Tax Act), and the provisions of Articles 20 through 33 of the Supplementary Provisions: April 1, 1997 machine translation, not official ### 第二条（道府県民税に関する経過措置） — Transitional Measures Concerning Prefectural Inhabitant Tax caption: machine translation, not official suppl-4061-111/art-2 · https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/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、平成七年度以後の年度分の個人の道府県民税について適用し、平成六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-4061-111/art-2/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-2/par-1 Except as otherwise specially provided, the provisions of the Local Tax Act as amended 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 years beginning with fiscal year 1995, and with regard to individual prefectural inhabitant tax for fiscal years up to and including fiscal year 1994, the provisions then in force continue to govern. machine translation, not official **第二項** 新法第三十四条第一項第十号の二の規定の適用については、平成七年度分の個人の道府県民税に限り、同号中「七十六万円」とあるのは「七十万円」と、同号イ（１）中「十万円」とあるのは「五万円」と、同号イ（２）中「十万円」とあるのは「五万円」と、「三十三万円」とあるのは「三十万円」と、同号ロ（１）中「四十五万円」とあるのは「四十万円」と、同号ロ（２）中「四十五万円」とあるのは「四十万円」と、「七十五万円」とあるのは「六十五万円」と、「三十八万円から」とあるのは「三十二万円から」と、同号ロ（３）中「七十五万円」とあるのは「六十五万円」と、「三万円」とあるのは「五万円」とする。 suppl-4061-111/art-2/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-2/par-2 With regard to the application of Article 34, paragraph (1), item (x)-2 of the New Act, for individual prefectural inhabitant tax for fiscal year 1995 only, in that item, "760,000 yen" is deemed to be replaced with "700,000 yen"; in item (x)-2, (a)(1) of that paragraph, "100,000 yen" is deemed to be replaced with "50,000 yen"; in item (x)-2, (a)(2) of that paragraph, "100,000 yen" is deemed to be replaced with "50,000 yen" and "330,000 yen" is deemed to be replaced with "300,000 yen"; in item (x)-2, (b)(1) of that paragraph, "450,000 yen" is deemed to be replaced with "400,000 yen"; in item (x)-2, (b)(2) of that paragraph, "450,000 yen" is deemed to be replaced with "400,000 yen", "750,000 yen" is deemed to be replaced with "650,000 yen", and "from 380,000 yen" is deemed to be replaced with "from 320,000 yen"; and in item (x)-2, (b)(3) of that paragraph, "750,000 yen" is deemed to be replaced with "650,000 yen" and "30,000 yen" is deemed to be replaced with "50,000 yen". machine translation, not official **第三項** 新法第五十条の四及び別表第一の規定は、平成七年一月一日以後に支払うべき退職手当等（新法第五十条の二に規定する退職手当等をいう。以下この項において同じ。）に係る所得割について適用し、同日前に支払うべき退職手当等に係る所得割については、なお従前の例による。 suppl-4061-111/art-2/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-2/par-3 The provisions of Article 50-4 and Appended Table 1 of the New Act apply to the income levy on severance pay or other such compensation (meaning severance pay or other such compensation prescribed in Article 50-2 of the New Act; the same applies hereinafter in this paragraph) to be paid on or after January 1, 1995, and with regard to the income levy on severance pay or other such compensation to be paid before that date, the provisions then in force continue to govern. machine translation, not official **第四項** 新法第二十三条第一項第七号及び第八号並びに第三十二条第四項第一号の規定は、平成八年度以後の年度分の個人の道府県民税について適用し、平成七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-4061-111/art-2/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-2/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-2/par-4 The provisions of Article 23, paragraph (1), items (vii) and (viii) and Article 32, paragraph (4), item (i) of the New Act apply to individual prefectural inhabitant tax for fiscal years beginning with fiscal year 1996, and with regard to individual prefectural inhabitant tax for fiscal years up to and including fiscal year 1995, the provisions then in force continue to govern. machine translation, not official ### 第三条（地方消費税に関する経過措置等） — Transitional Measures Concerning Local Consumption Tax, etc. caption: machine translation, not official suppl-4061-111/art-3 · https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-3 **第一項** 別段の定めがあるものを除き、新法第二章第三節及び附則第九条の四から第九条の十六までの規定は、平成九年四月一日（以下附則第六条までにおいて「適用日」という。）以後に事業者が行う課税資産の譲渡等（消費税法（昭和六十三年法律第百八号）第二条第一項第九号に規定する課税資産の譲渡等をいう。附則第五条及び第六条において同じ。）及び適用日以後に保税地域から引き取られる課税貨物（同項第十一号に規定する課税貨物をいう。附則第五条及び第六条において同じ。）に係る地方消費税について適用する。 suppl-4061-111/art-3/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-3/par-1 Except as otherwise specially provided, the provisions of Chapter II, Section 3 and Articles 9-4 through 9-16 of the Supplementary Provisions of the New Act apply to local consumption tax relating to taxable transfers, etc. of assets (meaning taxable transfers, etc. of assets prescribed in Article 2, paragraph (1), item (ix) of the Consumption Tax Act (Act No. 108 of 1988); the same applies in Articles 5 and 6) made by business operators on or after April 1, 1997 (hereinafter referred to as the "application date" in the Supplementary Provisions through Article 6) and to taxable goods taken out of a bonded area on or after the application date (meaning taxable goods prescribed in item (xi) of that paragraph; the same applies in Articles 5 and 6). machine translation, not official ### 第四条 suppl-4061-111/art-4 · https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-4 **第一項** 新法第七十二条の八十七（新法附則第九条の五後段及び第九条の六第一項後段において読み替えて適用する場合を含む。）の規定は、消費税法第四十二条第一項、第四項、第六項又は第八項に規定する課税期間が適用日以後に開始する場合について適用する。 suppl-4061-111/art-4/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-4/par-1 The provisions of Article 72-87 of the New Act (including the case where applied with the replacement of terms in the second sentence of Article 9-5 and the second sentence of Article 9-6, paragraph (1) of the Supplementary Provisions of the New Act) apply where the taxable period prescribed in Article 42, paragraph (1), (4), (6) or (8) of the Consumption Tax Act begins on or after the application date. machine translation, not official ### 第五条 suppl-4061-111/art-5 · https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-5 **第一項** 新法第七十二条の八十七の事業者は、消費税法第四十三条第一項の規定が適用される場合に限り、同項第四号に掲げる金額の計算の基礎となる金額に経過措置対象課税資産の譲渡等又は経過措置対象課税仕入れ等に係る消費税額が含まれているときは、新法第七十二条の八十七の規定による申告書に係る同項に規定する中間申告対象期間を一の課税期間とみなして次条第一項の規定を適用して算出した金額を当該中間申告対象期間に係る新法第七十二条の八十七各項の規定に規定する消費税法第四十三条第一項第四号に掲げる金額として、当該申告書を提出することができる。 suppl-4061-111/art-5/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-5/par-1 A business operator under Article 72-87 of the New Act may, only where Article 43, paragraph (1) of the Consumption Tax Act applies, if the amount that is the basis for calculating the amount set forth in item (iv) of that paragraph includes the amount of consumption tax relating to taxable transfers, etc. of assets subject to transitional measures or taxable purchases, etc. subject to transitional measures, file the return by treating the interim return period prescribed in Article 43, paragraph (1) of the Consumption Tax Act relating to the return under Article 72-87 of the New Act as one taxable period, and treating the amount calculated by applying paragraph (1) of the following Article as the amount set forth in Article 43, paragraph (1), item (iv) of the Consumption Tax Act prescribed in the provisions of each paragraph of Article 72-87 of the New Act relating to that interim return period. machine translation, not official **第二項** 前項の経過措置対象課税資産の譲渡等とは、所得税法及び消費税法の一部を改正する法律（平成六年法律第百九号。以下この条及び次条において「所得税法等改正法」という。）附則第七条、第十条から第十四条まで、第二十二条又は第二十四条の規定により、所得税法等改正法第三条の規定による改正前の消費税法（次条において「旧消費税法」という。）第二十九条に規定する税率が適用される課税資産の譲渡等をいう。 suppl-4061-111/art-5/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-5/par-2 The taxable transfers, etc. of assets subject to transitional measures under the preceding paragraph means taxable transfers, etc. of assets to which, pursuant to the provisions of Article 7, Articles 10 through 14, Article 22 or Article 24 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act and the Consumption Tax Act (Act No. 109 of 1994; hereinafter referred to as the "Income Tax Act Amendment Act" in this Article and the following Article), the tax rate prescribed in Article 29 of the Consumption Tax Act prior to amendment by the provisions of Article 3 of the Income Tax Act Amendment Act (referred to as the "Former Consumption Tax Act" in the following Article) applies. machine translation, not official **第三項** 第一項の経過措置対象課税仕入れ等とは、次に掲げるものをいう。 suppl-4061-111/art-5/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-5/par-3 The taxable purchases, etc. subject to transitional measures under paragraph (1) means the following: machine translation, not official **一** 適用日前に事業者が行った課税仕入れ（消費税法第二条第一項第十二号に規定する課税仕入れをいう。以下この項及び次条第一項第二号において同じ。） suppl-4061-111/art-5/par-3/item-1 · https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-5/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-5/par-3/item-1 a taxable purchase made by a business operator before the application date (meaning a taxable purchase prescribed in Article 2, paragraph (1), item (xii) of the Consumption Tax Act; the same applies hereinafter in this paragraph and in paragraph (1), item (ii) of the following Article); machine translation, not official **二** 適用日前に事業者が保税地域から引き取った課税貨物 suppl-4061-111/art-5/par-3/item-2 · https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-5/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-5/par-3/item-2 taxable goods taken out of a bonded area by a business operator before the application date; machine translation, not official **三** 所得税法等改正法附則第十条第七項（所得税法等改正法附則第十三条第三項において準用する場合を含む。）の規定の適用を受ける課税仕入れ suppl-4061-111/art-5/par-3/item-3 · https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-5/par-3/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-5/par-3/item-3 a taxable purchase to which Article 10, paragraph (7) of the Supplementary Provisions of the Income Tax Act Amendment Act (including the case where applied mutatis mutandis pursuant to Article 13, paragraph (3) of the Supplementary Provisions of the Income Tax Act Amendment Act) applies; machine translation, not official **四** 所得税法等改正法附則第十八条又は第十九条の規定の適用を受ける課税資産の譲渡等 suppl-4061-111/art-5/par-3/item-4 · https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-5/par-3/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-5/par-3/item-4 a taxable transfer, etc. of assets to which Article 18 or Article 19 of the Supplementary Provisions of the Income Tax Act Amendment Act applies; machine translation, not official **五** 前各号に掲げるもののほか、所得税法等改正法附則の規定の適用を受ける課税仕入れ等で政令で定めるもの suppl-4061-111/art-5/par-3/item-5 · https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-5/par-3/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-5/par-3/item-5 in addition to those set forth in the preceding items, taxable purchases, etc. to which the Supplementary Provisions of the Income Tax Act Amendment Act apply that are specified by Cabinet Order. machine translation, not official ### 第六条 suppl-4061-111/art-6 · https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-6 **第一項** 新法第七十二条の八十八第一項の事業者が、適用日以後に終了する課税期間（新法第七十二条の七十八第三項に規定する課税期間をいう。以下この条において同じ。）に係る新法第七十二条の八十八第一項の規定による申告書を提出する場合において、当該課税期間に係る同項に規定する消費税額の計算の基礎となる金額に前条第二項に規定する経過措置対象課税資産の譲渡等又は同条第三項に規定する経過措置対象課税仕入れ等に係る消費税額が含まれ、かつ、第一号に掲げる金額から第二号に掲げる金額を控除して残額があるときは、当該残額を当該課税期間に係る新法第七十二条の八十八第一項に規定する消費税額として同項の規定を適用する。 suppl-4061-111/art-6/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-6/par-1 Where a business operator under Article 72-88, paragraph (1) of the New Act files a return under Article 72-88, paragraph (1) of the New Act for a taxable period ending on or after the application date (meaning a taxable period prescribed in Article 72-78, paragraph (3) of the New Act; the same applies hereinafter in this Article), and the amount that is the basis for calculating the amount of consumption tax prescribed in that paragraph for that taxable period includes the amount of consumption tax relating to taxable transfers, etc. of assets subject to transitional measures prescribed in paragraph (2) of the preceding Article or taxable purchases, etc. subject to transitional measures prescribed in paragraph (3) of that Article, and there is a remainder after deducting the amount set forth in item (ii) from the amount set forth in item (i), Article 72-88, paragraph (1) of the New Act is applied by treating that remainder as the amount of consumption tax prescribed in Article 72-88, paragraph (1) of the New Act for that taxable period. machine translation, not official **一** 当該課税期間中に当該事業者が行った課税資産の譲渡等（前条第二項に規定する経過措置対象課税資産の譲渡等を除く。）に係る消費税額の合計額 suppl-4061-111/art-6/par-1/item-1 · https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-6/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-6/par-1/item-1 the total amount of consumption tax relating to taxable transfers, etc. of assets made by that business operator during that taxable period (excluding taxable transfers, etc. of assets subject to transitional measures prescribed in paragraph (2) of the preceding Article); machine translation, not official **二** 当該課税期間中に当該事業者が行った課税仕入れ又は当該課税期間中に保税地域から引き取った課税貨物（前条第三項に規定する経過措置対象課税仕入れ等を除く。）につき、消費税法第三章の規定を適用した場合に同章の規定により当該課税期間の同法第四十五条第一項第二号に掲げる消費税額から控除されるべき同項第三号イからハまでに掲げる消費税額の合計額（当該課税期間が適用日前に開始する場合で、所得税法等改正法附則第二十条の規定によりなお効力を有することとされる旧消費税法第四十条の規定の適用があるときは、当該合計額と同条の規定を適用して算出される同条第一項に規定する限界控除税額に相当する消費税額を十二で除し、これに適用日から当該課税期間の末日までの月数（当該月数に一月未満の端数を生じたときは、これを一月とする。）を乗じて計算した金額との合計額） suppl-4061-111/art-6/par-1/item-2 · https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-6/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-6/par-1/item-2 the total of the amounts of consumption tax set forth in Article 45, paragraph (1), item (iii), (a) through (c) of the Consumption Tax Act that, where Chapter III of the Consumption Tax Act is applied to taxable purchases made by that business operator during that taxable period or taxable goods taken out of a bonded area during that taxable period (excluding taxable purchases, etc. subject to transitional measures prescribed in paragraph (3) of the preceding Article), are to be deducted pursuant to the provisions of that Chapter from the amount of consumption tax set forth in Article 45, paragraph (1), item (ii) of the Consumption Tax Act for that taxable period (where that taxable period begins before the application date and Article 40 of the Former Consumption Tax Act, which remains in force pursuant to Article 20 of the Supplementary Provisions of the Income Tax Act Amendment Act, applies, the total of that total and the amount calculated by dividing by 12 the amount of consumption tax equivalent to the marginal deduction tax amount prescribed in Article 40, paragraph (1) of the Former Consumption Tax Act, calculated by applying Article 40 of the Former Consumption Tax Act, and multiplying the result by the number of months from the application date to the last day of that taxable period (where a fraction of less than one month arises in that number of months, it is treated as one month)). machine translation, not official **第二項** 新法第七十二条の八十八第一項の事業者が、適用日以後に終了する課税期間に係る同項の規定による申告書を提出する場合において、当該課税期間に係る同項に規定する消費税額の計算の基礎となる金額に前条第二項に規定する経過措置対象課税資産の譲渡等又は同条第三項に規定する経過措置対象課税仕入れ等に係る消費税額が含まれ、かつ、前項第一号に掲げる金額から同項第二号に掲げる金額を控除して控除しきれなかった金額があるときは、当該事業者を新法第七十二条の八十八第二項に規定する事業者と、当該控除しきれなかった金額を同項に規定する不足額とみなして、同項の規定を適用する。 suppl-4061-111/art-6/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-6/par-2 Where a business operator under Article 72-88, paragraph (1) of the New Act files a return under that paragraph for a taxable period ending on or after the application date, and the amount that is the basis for calculating the amount of consumption tax prescribed in that paragraph for that taxable period includes the amount of consumption tax relating to taxable transfers, etc. of assets subject to transitional measures prescribed in paragraph (2) of the preceding Article or taxable purchases, etc. subject to transitional measures prescribed in paragraph (3) of that Article, and there is an amount that could not be fully deducted when the amount set forth in item (ii) of the preceding paragraph is deducted from the amount set forth in item (i) of that paragraph, Article 72-88, paragraph (2) of the New Act is applied by deeming that business operator to be a business operator prescribed in Article 72-88, paragraph (2) of the New Act and the amount that could not be fully deducted to be the shortfall prescribed in that paragraph. machine translation, not official **第三項** 新法第七十二条の八十八第二項の事業者（消費税法第四十五条第一項の規定により消費税に係る申告書を提出する義務がある者に限る。）が、適用日以後に終了する課税期間に係る新法第七十二条の八十八第二項の規定による申告書を提出する場合において、当該課税期間に係る同項に規定する不足額の計算の基礎となる金額に前条第二項に規定する経過措置対象課税資産の譲渡等又は同条第三項に規定する経過措置対象課税仕入れ等に係る消費税額が含まれ、かつ、第一項第一号に掲げる金額から同項第二号に掲げる金額を控除して控除しきれなかった金額があるときは、当該控除しきれなかった金額を当該課税期間に係る新法第七十二条の八十八第二項に規定する不足額として同項の規定を適用する。 suppl-4061-111/art-6/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-6/par-3 Where a business operator under Article 72-88, paragraph (2) of the New Act (limited to a person obliged to submit a return relating to consumption tax pursuant to Article 45, paragraph (1) of the Consumption Tax Act) files a return under Article 72-88, paragraph (2) of the New Act for a taxable period ending on or after the application date, and the amount that is the basis for calculating the shortfall prescribed in that paragraph for that taxable period includes the amount of consumption tax relating to taxable transfers, etc. of assets subject to transitional measures prescribed in paragraph (2) of the preceding Article or taxable purchases, etc. subject to transitional measures prescribed in paragraph (3) of that Article, and there is an amount that could not be fully deducted when the amount set forth in paragraph (1), item (ii) is deducted from the amount set forth in paragraph (1), item (i), Article 72-88, paragraph (2) of the New Act is applied by treating the amount that could not be fully deducted as the shortfall prescribed in Article 72-88, paragraph (2) of the New Act for that taxable period. machine translation, not official **第四項** 新法第七十二条の八十八第二項の事業者（消費税法第四十五条第一項の規定により消費税に係る申告書を提出する義務がある者に限る。）が、適用日以後に終了する課税期間に係る消費税法第四十五条第一項の規定による申告書を提出する場合において、当該課税期間に係る同項に規定する不足額の計算の基礎となる金額に前条第二項に規定する経過措置対象課税資産の譲渡等又は同条第三項に規定する経過措置対象課税仕入れ等に係る消費税額が含まれ、かつ、第一項第一号に掲げる金額から同項第二号に掲げる金額を控除して残額があるときは、当該事業者を新法第七十二条の八十八第一項に規定する事業者とみなして、同項の規定を適用する。この場合において、同項中「当該消費税額」とあるのは、「地方税法等の一部を改正する法律（平成六年法律第百十一号）附則第六条第一項第一号に掲げる金額から同項第二号に掲げる金額を控除した残額」とする。 suppl-4061-111/art-6/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-6/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-6/par-4 Where a business operator under Article 72-88, paragraph (2) of the New Act (limited to a person obliged to submit a return relating to consumption tax pursuant to Article 45, paragraph (1) of the Consumption Tax Act) files a return under Article 45, paragraph (1) of the Consumption Tax Act for a taxable period ending on or after the application date, and the amount that is the basis for calculating the shortfall prescribed in that paragraph for that taxable period includes the amount of consumption tax relating to taxable transfers, etc. of assets subject to transitional measures prescribed in paragraph (2) of the preceding Article or taxable purchases, etc. subject to transitional measures prescribed in paragraph (3) of that Article, and there is a remainder after deducting the amount set forth in paragraph (1), item (ii) from the amount set forth in paragraph (1), item (i), Article 72-88, paragraph (1) of the New Act is applied by deeming that business operator to be a business operator prescribed in Article 72-88, paragraph (1) of the New Act. In this case, in Article 72-88, paragraph (1) of the New Act, "that amount of consumption tax" is deemed to be replaced with "the remainder obtained by deducting the amount set forth in Article 6, paragraph (1), item (ii) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 111 of 1994) from the amount set forth in item (i) of that paragraph". machine translation, not official **第五項** 新法第七十二条の八十八第二項の事業者（消費税法第四十六条第一項の規定により消費税の申告書を提出しようとする者に限る。）が、適用日以後に終了する課税期間に係る新法第七十二条の八十八第二項の規定による申告書を提出する場合において、当該課税期間に係る同項に規定する不足額の計算の基礎となる金額に前条第三項に規定する経過措置対象課税仕入れ等に係る消費税額が含まれているときは、第一項第二号に掲げる金額を当該課税期間に係る新法第七十二条の八十八第二項に規定する不足額として同項の規定を適用する。 suppl-4061-111/art-6/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-6/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-6/par-5 Where a business operator under Article 72-88, paragraph (2) of the New Act (limited to a person who intends to submit a consumption tax return pursuant to Article 46, paragraph (1) of the Consumption Tax Act) files a return under Article 72-88, paragraph (2) of the New Act for a taxable period ending on or after the application date, and the amount that is the basis for calculating the shortfall prescribed in that paragraph for that taxable period includes the amount of consumption tax relating to taxable purchases, etc. subject to transitional measures prescribed in paragraph (3) of the preceding Article, Article 72-88, paragraph (2) of the New Act is applied by treating the amount set forth in paragraph (1), item (ii) as the shortfall prescribed in Article 72-88, paragraph (2) of the New Act for that taxable period. machine translation, not official **第六項** 前各項に定めるもののほか、これらの規定の適用がある場合における新法第二章第三節及び附則第九条の四から第九条の十六までの規定の適用に関し必要な技術的読替えその他必要な事項は、政令で定める。 suppl-4061-111/art-6/par-6 · https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-6/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-6/par-6 In addition to what is provided for in the preceding paragraphs, the technical replacement of terms necessary for the application of the provisions of Chapter II, Section 3 and Articles 9-4 through 9-16 of the Supplementary Provisions of the New Act where those provisions apply, and other necessary matters, are specified by Cabinet Order. machine translation, not official ### 第七条 suppl-4061-111/art-7 · https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-7 **第一項** 新法附則第九条の六第三項前段の規定により国から払込みを受けた道府県が同項後段の規定により他の道府県に支払うべき金額は、当分の間、当該道府県が当該他の道府県から支払を受けるべき金額と同額とみなす。 suppl-4061-111/art-7/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-7/par-1 The amount that a prefecture that has received payment from the State pursuant to the first sentence of Article 9-6, paragraph (3) of the Supplementary Provisions of the New Act is to pay to another prefecture pursuant to the second sentence of that paragraph is, for the time being, deemed to be the same as the amount that the prefecture is to receive in payment from the other prefecture. machine translation, not official ### 第八条 suppl-4061-111/art-8 · https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-8 **第一項** 新法第二章第三節第三款及び附則第九条の四から第九条の十六までの規定により国が地方消費税の貨物割及び譲渡割の賦課徴収等を消費税の賦課徴収等と併せて行うことに伴い、平成八年度において必要となる電子計算機による情報処理システムの整備その他の準備に要する経費で政令で定めるものについては、政令で定めるところにより、道府県が負担する。 suppl-4061-111/art-8/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-8/par-1 Expenses specified by Cabinet Order that are required in fiscal year 1996 for the development of computer-based information processing systems and other preparations accompanying the State's carrying out of the assessment and collection, etc. of the cargo levy and transfer levy of local consumption tax together with the assessment and collection, etc. of consumption tax pursuant to the provisions of Chapter II, Section 3, Subsection 3 of the New Act and Articles 9-4 through 9-16 of the Supplementary Provisions of the New Act are to be borne by the prefectures as provided by Cabinet Order. machine translation, not official ### 第九条 suppl-4061-111/art-9 · https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-9 **第一項** 附則第三条から前条までに定めるもののほか、地方消費税に係る延滞金、滞納処分その他新法第二章第三節の規定に関し必要な事項は、別に法律で定める。 suppl-4061-111/art-9/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-9/par-1 In addition to what is provided for in Article 3 through the preceding Article of the Supplementary Provisions, delinquency charges on local consumption tax, delinquent tax collection procedures and other matters necessary concerning the provisions of Chapter II, Section 3 of the New Act are to be provided for by a separate Act. machine translation, not official ### 第十条（市町村民税に関する経過措置） — Transitional Measures Concerning Municipal Inhabitant Tax caption: machine translation, not official suppl-4061-111/art-10 · https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-10 **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、平成七年度以後の年度分の個人の市町村民税について適用し、平成六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-4061-111/art-10/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-10/par-1 Except as otherwise specially provided, the provisions of the New Act relating to individual municipal inhabitant tax apply to individual municipal inhabitant tax for fiscal years beginning with fiscal year 1995, and with regard to individual municipal inhabitant tax for fiscal years up to and including fiscal year 1994, the provisions then in force continue to govern. machine translation, not official **第二項** 新法第三百十四条の二第一項第十号の二の規定の適用については、平成七年度分の個人の市町村民税に限り、同号中「七十六万円」とあるのは「七十万円」と、同号イ（１）中「十万円」とあるのは「五万円」と、同号イ（２）中「十万円」とあるのは「五万円」と、「三十三万円」とあるのは「三十万円」と、同号ロ（１）中「四十五万円」とあるのは「四十万円」と、同号ロ（２）中「四十五万円」とあるのは「四十万円」と、「七十五万円」とあるのは「六十五万円」と、「三十八万円から」とあるのは「三十二万円から」と、同号ロ（３）中「七十五万円」とあるのは「六十五万円」と、「三万円」とあるのは「五万円」とする。 suppl-4061-111/art-10/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-10/par-2 With regard to the application of Article 314-2, paragraph (1), item (x)-2 of the New Act, for individual municipal inhabitant tax for fiscal year 1995 only, in that item, "760,000 yen" is deemed to be replaced with "700,000 yen"; in item (x)-2, (a)(1) of that paragraph, "100,000 yen" is deemed to be replaced with "50,000 yen"; in item (x)-2, (a)(2) of that paragraph, "100,000 yen" is deemed to be replaced with "50,000 yen" and "330,000 yen" is deemed to be replaced with "300,000 yen"; in item (x)-2, (b)(1) of that paragraph, "450,000 yen" is deemed to be replaced with "400,000 yen"; in item (x)-2, (b)(2) of that paragraph, "450,000 yen" is deemed to be replaced with "400,000 yen", "750,000 yen" is deemed to be replaced with "650,000 yen", and "from 380,000 yen" is deemed to be replaced with "from 320,000 yen"; and in item (x)-2, (b)(3) of that paragraph, "750,000 yen" is deemed to be replaced with "650,000 yen" and "30,000 yen" is deemed to be replaced with "50,000 yen". machine translation, not official **第三項** 新法第三百二十八条の三及び別表第二の規定は、平成七年一月一日以後に支払うべき退職手当等（新法第三百二十八条に規定する退職手当等をいう。以下この項において同じ。）に係る所得割について適用し、同日前に支払うべき退職手当等に係る所得割については、なお従前の例による。 suppl-4061-111/art-10/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-10/par-3 The provisions of Article 328-3 and Appended Table 2 of the New Act apply to the income levy on severance pay or other such compensation (meaning severance pay or other such compensation prescribed in Article 328 of the New Act; the same applies hereinafter in this paragraph) to be paid on or after January 1, 1995, and with regard to the income levy on severance pay or other such compensation to be paid before that date, the provisions then in force continue to govern. machine translation, not official **第四項** 新法第二百九十二条第一項第七号及び第八号並びに第三百十三条第四項第一号の規定は、平成八年度以後の年度分の個人の市町村民税について適用し、平成七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-4061-111/art-10/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-10/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-10/par-4 The provisions of Article 292, paragraph (1), items (vii) and (viii) and Article 313, paragraph (4), item (i) of the New Act apply to individual municipal inhabitant tax for fiscal years beginning with fiscal year 1996, and with regard to individual municipal inhabitant tax for fiscal years up to and including fiscal year 1995, the provisions then in force continue to govern. machine translation, not official ### 第十一条（政令への委任） — Delegation to Cabinet Order caption: machine translation, not official suppl-4061-111/art-11 · https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-11 **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その他必要な事項は、政令で定める。 suppl-4061-111/art-11/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-11/par-1 In addition to what is provided for in Article 2 through the preceding Article of the Supplementary Provisions, transitional measures and other matters necessary in connection with the enforcement of this Act are specified by Cabinet Order. machine translation, not official ### 第十二条（検討） — Review caption: machine translation, not official suppl-4061-111/art-12 · https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-12 **第一項** 地方消費税の税率については、社会福祉等に要する費用の財源を確保する観点、地方の行財政改革の推進状況、非課税等特別措置等に係る課税の適正化の状況、地方財政の状況等を総合的に勘案して検討を加え、必要があると認めるときは、平成八年九月三十日までに所要の措置を講ずるものとする。 suppl-4061-111/art-12/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-12/par-1 The rate of local consumption tax is to be reviewed, taking comprehensively into account the perspective of securing financial resources for expenses required for social welfare, etc., the state of progress of administrative and fiscal reform of localities, the state of rationalization of taxation relating to tax exemptions and other special measures, the state of local finance, etc., and if it is found necessary, required measures are to be taken by September 30, 1996. machine translation, not official ### 第十三条（消費譲与税法の廃止） — Abolition of the Consumption Transfer Tax Act caption: machine translation, not official suppl-4061-111/art-13 · https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-13 **第一項** 消費譲与税法（昭和六十三年法律第百十一号）は、廃止する。 suppl-4061-111/art-13/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-13/par-1 The Consumption Transfer Tax Act (Act No. 111 of 1988) is abolished. machine translation, not official ### 第十四条（消費譲与税法の廃止に伴う経過措置） — Transitional Measures Accompanying the Abolition of the Consumption Transfer Tax Act caption: machine translation, not official suppl-4061-111/art-14 · https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-14 **第一項** 平成九年三月から同年五月までの間の収納に係る平成八年度の消費税の収入額の五分の一に相当する額は、廃止前の消費譲与税に相当する額として、廃止前の消費譲与税法第三条、第六条、第八条及び第九条の規定の例により、平成九年七月に譲与するものとする。 suppl-4061-111/art-14/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-14/par-1 An amount equivalent to one-fifth of the revenue from consumption tax for fiscal year 1996 relating to collections made between March 1997 and May 1997 is to be transferred in July 1997, as an amount equivalent to the consumption transfer tax prior to abolition, in accordance with the rules of Articles 3, 6, 8 and 9 of the Consumption Transfer Tax Act prior to abolition. machine translation, not official **第二項** 前項に定めるもののほか、各都道府県及び市町村に対して譲与すべき額の計算における端数金額の処理その他同項の規定の適用に関し必要な事項は、自治省令で定める。 suppl-4061-111/art-14/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-14/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-14/par-2 In addition to what is provided for in the preceding paragraph, matters necessary for the application of that paragraph, including the handling of fractional amounts in calculating the amounts to be transferred to each prefecture and municipality, are specified by Order of the Ministry of Home Affairs. machine translation, not official --- ## Cites - suppl-4061-111/art-1/par-1/item-1: 次条第三項 → 地方税法 附則第二条第三項 (Supplementary Provisions, Article 2, paragraph (3)), suppl-4061-111/art-2/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-2/par-3 - suppl-4061-111/art-1/par-1/item-1: 附則第九条 → 地方税法 附則第九条 (Supplementary Provisions, Article 9), suppl-4061-111/art-9 — https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-9 - suppl-4061-111/art-1/par-1/item-1: 第十条第三項 → 地方税法 附則第十条第三項 (Supplementary Provisions, Article 10, paragraph (3)), suppl-4061-111/art-10/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-10/par-3 - suppl-4061-111/art-1/par-1/item-1: 第十二条 → 地方税法 附則第十二条 (Supplementary Provisions, Article 12), suppl-4061-111/art-12 — https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-12 - suppl-4061-111/art-1/par-1/item-2: 次条第四項 → 地方税法 附則第二条第四項 (Supplementary Provisions, Article 2, paragraph (4)), suppl-4061-111/art-2/par-4 — https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-2/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-2/par-4 - suppl-4061-111/art-1/par-1/item-2: 附則第八条 → 地方税法 附則第八条 (Supplementary Provisions, Article 8), suppl-4061-111/art-8 — https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-8 - suppl-4061-111/art-1/par-1/item-2: 第十条第四項 → 地方税法 附則第十条第四項 (Supplementary Provisions, Article 10, paragraph (4)), suppl-4061-111/art-10/par-4 — https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-10/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-10/par-4 - suppl-4061-111/art-1/par-1/item-3: 附則第三条から第七条まで → 地方税法 附則第三条 (Supplementary Provisions, Article 3), suppl-4061-111/art-3 — https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-3 - suppl-4061-111/art-1/par-1/item-3: 附則第三条から第七条まで → 地方税法 附則第四条 (Supplementary Provisions, Article 4), suppl-4061-111/art-4 — https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-4 - suppl-4061-111/art-1/par-1/item-3: 附則第三条から第七条まで → 地方税法 附則第五条 (Supplementary Provisions, Article 5), suppl-4061-111/art-5 — https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-5 - suppl-4061-111/art-1/par-1/item-3: 附則第三条から第七条まで → 地方税法 附則第六条 (Supplementary Provisions, Article 6), suppl-4061-111/art-6 — https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-6 - suppl-4061-111/art-1/par-1/item-3: 附則第三条から第七条まで → 地方税法 附則第七条 (Supplementary Provisions, Article 7), suppl-4061-111/art-7 — https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-7 - suppl-4061-111/art-1/par-1/item-3: 第十三条から第十六条まで → 地方税法 附則第十三条 (Supplementary Provisions, Article 13), suppl-4061-111/art-13 — https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-13 - suppl-4061-111/art-2/par-2: 新法第三十四条第一項第十号の二 → 地方税法 第三十四条第一項第十号の二 (Article 34, paragraph (1), item (x-2)), art-34/par-1/item-10-2 — https://japanlaw.org/en/local-tax-act/art-34/par-1/item-10-2 · https://japanlaw.org/l/325AC0000000226/art-34/par-1/item-10-2 - suppl-4061-111/art-2/par-3: 新法第五十条の四 → 地方税法 第五十条の四 (Article 50-4), art-50-4 — https://japanlaw.org/en/local-tax-act/art-50-4 · https://japanlaw.org/l/325AC0000000226/art-50-4 - suppl-4061-111/art-2/par-3: 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-4061-111/art-2/par-3: この項 → 地方税法 附則第二条第三項 (Supplementary Provisions, Article 2, paragraph (3)), suppl-4061-111/art-2/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-2/par-3 - suppl-4061-111/art-2/par-4: 新法第二十三条第一項第七号 → 地方税法 第二十三条第一項第七号 (Article 23, paragraph (1), item (vii)), art-23/par-1/item-7 — https://japanlaw.org/en/local-tax-act/art-23/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/art-23/par-1/item-7 - suppl-4061-111/art-2/par-4: 第八号 → 地方税法 第二十三条第一項第九号 (Article 23, paragraph (1), item (ix)), art-23/par-1/item-9 — https://japanlaw.org/en/local-tax-act/art-23/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/art-23/par-1/item-9 - suppl-4061-111/art-2/par-4: 第三十二条第四項第一号 → 地方税法 第三十二条第四項第一号 (Article 32, paragraph (4), item (i)), art-32/par-4/item-1 — https://japanlaw.org/en/local-tax-act/art-32/par-4/item-1 · https://japanlaw.org/l/325AC0000000226/art-32/par-4/item-1 - suppl-4061-111/art-3/par-1: 附則第六条 → 地方税法 附則第六条 (Supplementary Provisions, Article 6), suppl-4061-111/art-6 — https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-6 - suppl-4061-111/art-3/par-1: 消費税法（昭和六十三年法律第百八号）第二条第一項第九号 → 消費税法 第二条第一項第九号 (Article 2, paragraph (1), item (ix)), art-2/par-1/item-9 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-9 · https://japanlaw.org/l/363AC0000000108/art-2/par-1/item-9 - suppl-4061-111/art-3/par-1: 附則第五条 → 地方税法 附則第五条 (Supplementary Provisions, Article 5), suppl-4061-111/art-5 — https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-5 - suppl-4061-111/art-3/par-1: 同項第十一号 → 消費税法 第二条第一項第十一号 (Article 2, paragraph (1), item (xi)), art-2/par-1/item-11 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-11 · https://japanlaw.org/l/363AC0000000108/art-2/par-1/item-11 - suppl-4061-111/art-4/par-1: 新法第七十二条の八十七 → 地方税法 第七十二条の八十七 (Article 72-87), art-72-87 — https://japanlaw.org/en/local-tax-act/art-72-87 · https://japanlaw.org/l/325AC0000000226/art-72-87 - suppl-4061-111/art-4/par-1: 新法附則第九条の五 → 地方税法 附則第九条の五 (Supplementary Provisions, Article 9-5), suppl-3251-226/art-9-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-5 - suppl-4061-111/art-4/par-1: 第九条の六第一項 → 地方税法 附則第九条の六第一項 (Supplementary Provisions, Article 9-6, paragraph (1)), suppl-3251-226/art-9-6/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-6/par-1 - suppl-4061-111/art-4/par-1: 消費税法第四十二条第一項 → 消費税法 第四十二条第一項 (Article 42, paragraph (1)), art-42/par-1 — https://japanlaw.org/en/consumption-tax-act/art-42/par-1 · https://japanlaw.org/l/363AC0000000108/art-42/par-1 - suppl-4061-111/art-4/par-1: 第四項 → 消費税法 第四十二条第四項 (Article 42, paragraph (4)), art-42/par-4 — https://japanlaw.org/en/consumption-tax-act/art-42/par-4 · https://japanlaw.org/l/363AC0000000108/art-42/par-4 - suppl-4061-111/art-4/par-1: 第六項 → 消費税法 第四十二条第六項 (Article 42, paragraph (6)), art-42/par-6 — https://japanlaw.org/en/consumption-tax-act/art-42/par-6 · https://japanlaw.org/l/363AC0000000108/art-42/par-6 - suppl-4061-111/art-4/par-1: 第八項 → 消費税法 第四十二条第八項 (Article 42, paragraph (8)), art-42/par-8 — https://japanlaw.org/en/consumption-tax-act/art-42/par-8 · https://japanlaw.org/l/363AC0000000108/art-42/par-8 - suppl-4061-111/art-5/par-1: 新法第七十二条の八十七 → 地方税法 第七十二条の八十七 (Article 72-87), art-72-87 — https://japanlaw.org/en/local-tax-act/art-72-87 · https://japanlaw.org/l/325AC0000000226/art-72-87 - suppl-4061-111/art-5/par-1: 消費税法第四十三条第一項 → 消費税法 第四十三条第一項 (Article 43, paragraph (1)), art-43/par-1 — https://japanlaw.org/en/consumption-tax-act/art-43/par-1 · https://japanlaw.org/l/363AC0000000108/art-43/par-1 - suppl-4061-111/art-5/par-1: 同項第四号 → 消費税法 第四十三条第一項第四号 (Article 43, paragraph (1), item (iv)), art-43/par-1/item-4 — https://japanlaw.org/en/consumption-tax-act/art-43/par-1/item-4 · https://japanlaw.org/l/363AC0000000108/art-43/par-1/item-4 - suppl-4061-111/art-5/par-1: 次条第一項 → 地方税法 附則第六条第一項 (Supplementary Provisions, Article 6, paragraph (1)), suppl-4061-111/art-6/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-6/par-1 - suppl-4061-111/art-5/par-2: 前項 → 地方税法 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-4061-111/art-5/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-5/par-1 - suppl-4061-111/art-5/par-2: この条 → 地方税法 附則第五条 (Supplementary Provisions, Article 5), suppl-4061-111/art-5 — https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-5 - suppl-4061-111/art-5/par-2: 次条 → 地方税法 附則第六条 (Supplementary Provisions, Article 6), suppl-4061-111/art-6 — https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-6 - suppl-4061-111/art-5/par-3: 第一項 → 地方税法 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-4061-111/art-5/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-5/par-1 - suppl-4061-111/art-5/par-3/item-1: 消費税法第二条第一項第十二号 → 消費税法 第二条第一項第十二号 (Article 2, paragraph (1), item (xii)), art-2/par-1/item-12 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-12 · https://japanlaw.org/l/363AC0000000108/art-2/par-1/item-12 - suppl-4061-111/art-5/par-3/item-1: この項 → 地方税法 附則第五条第三項 (Supplementary Provisions, Article 5, paragraph (3)), suppl-4061-111/art-5/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-5/par-3 - suppl-4061-111/art-5/par-3/item-1: 次条第一項第二号 → 地方税法 附則第六条第一項第二号 (Supplementary Provisions, Article 6, paragraph (1), item (ii)), suppl-4061-111/art-6/par-1/item-2 — https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-6/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-6/par-1/item-2 - suppl-4061-111/art-5/par-3/item-5: 前各号 → 地方税法 附則第五条第三項第一号 (Supplementary Provisions, Article 5, paragraph (3), item (i)), suppl-4061-111/art-5/par-3/item-1 — https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-5/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-5/par-3/item-1 - suppl-4061-111/art-5/par-3/item-5: 前各号 → 地方税法 附則第五条第三項第二号 (Supplementary Provisions, Article 5, paragraph (3), item (ii)), suppl-4061-111/art-5/par-3/item-2 — https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-5/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-5/par-3/item-2 - suppl-4061-111/art-5/par-3/item-5: 前各号 → 地方税法 附則第五条第三項第三号 (Supplementary Provisions, Article 5, paragraph (3), item (iii)), suppl-4061-111/art-5/par-3/item-3 — https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-5/par-3/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-5/par-3/item-3 - suppl-4061-111/art-5/par-3/item-5: 前各号 → 地方税法 附則第五条第三項第四号 (Supplementary Provisions, Article 5, paragraph (3), item (iv)), suppl-4061-111/art-5/par-3/item-4 — https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-5/par-3/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-5/par-3/item-4 - suppl-4061-111/art-6/par-1: 新法第七十二条の八十八第一項 → 地方税法 第七十二条の八十八第一項 (Article 72-88, paragraph (1)), art-72-88/par-1 — https://japanlaw.org/en/local-tax-act/art-72-88/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-88/par-1 - suppl-4061-111/art-6/par-1: 新法第七十二条の七十八第三項 → 地方税法 第七十二条の七十八第三項 (Article 72-78, paragraph (3)), art-72-78/par-3 — https://japanlaw.org/en/local-tax-act/art-72-78/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-78/par-3 - suppl-4061-111/art-6/par-1: この条 → 地方税法 附則第六条 (Supplementary Provisions, Article 6), suppl-4061-111/art-6 — https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-6 - suppl-4061-111/art-6/par-1: 前条第二項 → 地方税法 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-4061-111/art-5/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-5/par-2 - suppl-4061-111/art-6/par-1: 同条第三項 → 地方税法 附則第五条第三項 (Supplementary Provisions, Article 5, paragraph (3)), suppl-4061-111/art-5/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-5/par-3 - suppl-4061-111/art-6/par-1: 第一号 → 地方税法 附則第五条第三項第一号 (Supplementary Provisions, Article 5, paragraph (3), item (i)), suppl-4061-111/art-5/par-3/item-1 — https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-5/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-5/par-3/item-1 - suppl-4061-111/art-6/par-1: 第二号 → 地方税法 附則第五条第三項第二号 (Supplementary Provisions, Article 5, paragraph (3), item (ii)), suppl-4061-111/art-5/par-3/item-2 — https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-5/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-5/par-3/item-2 - suppl-4061-111/art-6/par-1/item-1: 前条第二項 → 地方税法 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-4061-111/art-5/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-5/par-2 - suppl-4061-111/art-6/par-1/item-2: 前条第三項 → 地方税法 附則第五条第三項 (Supplementary Provisions, Article 5, paragraph (3)), suppl-4061-111/art-5/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-5/par-3 - suppl-4061-111/art-6/par-1/item-2: 同法第四十五条第一項第二号 → 消費税法 第四十五条第一項第二号 (Article 45, paragraph (1), item (ii)), art-45/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-45/par-1/item-2 - suppl-4061-111/art-6/par-1/item-2: 同項第三号 → 消費税法 第四十五条第一項第三号 (Article 45, paragraph (1), item (iii)), art-45/par-1/item-3 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1/item-3 · https://japanlaw.org/l/363AC0000000108/art-45/par-1/item-3 - suppl-4061-111/art-6/par-2: 新法第七十二条の八十八第一項 → 地方税法 第七十二条の八十八第一項 (Article 72-88, paragraph (1)), art-72-88/par-1 — https://japanlaw.org/en/local-tax-act/art-72-88/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-88/par-1 - suppl-4061-111/art-6/par-2: 前条第二項 → 地方税法 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-4061-111/art-5/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-5/par-2 - suppl-4061-111/art-6/par-2: 同条第三項 → 地方税法 附則第五条第三項 (Supplementary Provisions, Article 5, paragraph (3)), suppl-4061-111/art-5/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-5/par-3 - suppl-4061-111/art-6/par-2: 前項第一号 → 地方税法 附則第六条第一項第一号 (Supplementary Provisions, Article 6, paragraph (1), item (i)), suppl-4061-111/art-6/par-1/item-1 — https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-6/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-6/par-1/item-1 - suppl-4061-111/art-6/par-2: 同項第二号 → 地方税法 附則第六条第一項第二号 (Supplementary Provisions, Article 6, paragraph (1), item (ii)), suppl-4061-111/art-6/par-1/item-2 — https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-6/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-6/par-1/item-2 - suppl-4061-111/art-6/par-2: 新法第七十二条の八十八第二項 → 地方税法 第七十二条の八十八第二項 (Article 72-88, paragraph (2)), art-72-88/par-2 — https://japanlaw.org/en/local-tax-act/art-72-88/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-88/par-2 - suppl-4061-111/art-6/par-3: 新法第七十二条の八十八第二項 → 地方税法 第七十二条の八十八第二項 (Article 72-88, paragraph (2)), art-72-88/par-2 — https://japanlaw.org/en/local-tax-act/art-72-88/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-88/par-2 - suppl-4061-111/art-6/par-3: 消費税法第四十五条第一項 → 消費税法 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1 · https://japanlaw.org/l/363AC0000000108/art-45/par-1 - suppl-4061-111/art-6/par-3: 前条第二項 → 地方税法 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-4061-111/art-5/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-5/par-2 - suppl-4061-111/art-6/par-3: 同条第三項 → 地方税法 附則第五条第三項 (Supplementary Provisions, Article 5, paragraph (3)), suppl-4061-111/art-5/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-5/par-3 - suppl-4061-111/art-6/par-3: 第一項第一号 → 地方税法 附則第六条第一項第一号 (Supplementary Provisions, Article 6, paragraph (1), item (i)), suppl-4061-111/art-6/par-1/item-1 — https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-6/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-6/par-1/item-1 - suppl-4061-111/art-6/par-3: 同項第二号 → 地方税法 附則第六条第一項第二号 (Supplementary Provisions, Article 6, paragraph (1), item (ii)), suppl-4061-111/art-6/par-1/item-2 — https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-6/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-6/par-1/item-2 - suppl-4061-111/art-6/par-4: 新法第七十二条の八十八第二項 → 地方税法 第七十二条の八十八第二項 (Article 72-88, paragraph (2)), art-72-88/par-2 — https://japanlaw.org/en/local-tax-act/art-72-88/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-88/par-2 - suppl-4061-111/art-6/par-4: 消費税法第四十五条第一項 → 消費税法 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1 · https://japanlaw.org/l/363AC0000000108/art-45/par-1 - suppl-4061-111/art-6/par-4: 前条第二項 → 地方税法 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-4061-111/art-5/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-5/par-2 - suppl-4061-111/art-6/par-4: 同条第三項 → 地方税法 附則第五条第三項 (Supplementary Provisions, Article 5, paragraph (3)), suppl-4061-111/art-5/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-5/par-3 - suppl-4061-111/art-6/par-4: 第一項第一号 → 地方税法 附則第六条第一項第一号 (Supplementary Provisions, Article 6, paragraph (1), item (i)), suppl-4061-111/art-6/par-1/item-1 — https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-6/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-6/par-1/item-1 - suppl-4061-111/art-6/par-4: 同項第二号 → 地方税法 附則第六条第一項第二号 (Supplementary Provisions, Article 6, paragraph (1), item (ii)), suppl-4061-111/art-6/par-1/item-2 — https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-6/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-6/par-1/item-2 - suppl-4061-111/art-6/par-4: 新法第七十二条の八十八第一項 → 地方税法 第七十二条の八十八第一項 (Article 72-88, paragraph (1)), art-72-88/par-1 — https://japanlaw.org/en/local-tax-act/art-72-88/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-88/par-1 - suppl-4061-111/art-6/par-5: 新法第七十二条の八十八第二項 → 地方税法 第七十二条の八十八第二項 (Article 72-88, paragraph (2)), art-72-88/par-2 — https://japanlaw.org/en/local-tax-act/art-72-88/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-88/par-2 - suppl-4061-111/art-6/par-5: 消費税法第四十六条第一項 → 消費税法 第四十六条第一項 (Article 46, paragraph (1)), art-46/par-1 — https://japanlaw.org/en/consumption-tax-act/art-46/par-1 · https://japanlaw.org/l/363AC0000000108/art-46/par-1 - suppl-4061-111/art-6/par-5: 前条第三項 → 地方税法 附則第五条第三項 (Supplementary Provisions, Article 5, paragraph (3)), suppl-4061-111/art-5/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-5/par-3 - suppl-4061-111/art-6/par-5: 第一項第二号 → 地方税法 附則第六条第一項第二号 (Supplementary Provisions, Article 6, paragraph (1), item (ii)), suppl-4061-111/art-6/par-1/item-2 — https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-6/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-6/par-1/item-2 - suppl-4061-111/art-6/par-6: 前各項 → 地方税法 附則第六条第一項 (Supplementary Provisions, Article 6, paragraph (1)), suppl-4061-111/art-6/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-6/par-1 - suppl-4061-111/art-6/par-6: 前各項 → 地方税法 附則第六条第二項 (Supplementary Provisions, Article 6, paragraph (2)), suppl-4061-111/art-6/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-6/par-2 - suppl-4061-111/art-6/par-6: 前各項 → 地方税法 附則第六条第三項 (Supplementary Provisions, Article 6, paragraph (3)), suppl-4061-111/art-6/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-6/par-3 - suppl-4061-111/art-6/par-6: 前各項 → 地方税法 附則第六条第四項 (Supplementary Provisions, Article 6, paragraph (4)), suppl-4061-111/art-6/par-4 — https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-6/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-6/par-4 - suppl-4061-111/art-6/par-6: 前各項 → 地方税法 附則第六条第五項 (Supplementary Provisions, Article 6, paragraph (5)), suppl-4061-111/art-6/par-5 — https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-6/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-6/par-5 - suppl-4061-111/art-7/par-1: 新法附則第九条の六第三項 → 地方税法 附則第九条の六第三項 (Supplementary Provisions, Article 9-6, paragraph (3)), suppl-3251-226/art-9-6/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-6/par-3 - suppl-4061-111/art-9/par-1: 附則第三条から前条まで → 地方税法 附則第三条 (Supplementary Provisions, Article 3), suppl-4061-111/art-3 — https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-3 - suppl-4061-111/art-9/par-1: 附則第三条から前条まで → 地方税法 附則第四条 (Supplementary Provisions, Article 4), suppl-4061-111/art-4 — https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-4 - suppl-4061-111/art-9/par-1: 附則第三条から前条まで → 地方税法 附則第五条 (Supplementary Provisions, Article 5), suppl-4061-111/art-5 — https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-5 - suppl-4061-111/art-9/par-1: 附則第三条から前条まで → 地方税法 附則第六条 (Supplementary Provisions, Article 6), suppl-4061-111/art-6 — https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-6 - suppl-4061-111/art-9/par-1: 附則第三条から前条まで → 地方税法 附則第七条 (Supplementary Provisions, Article 7), suppl-4061-111/art-7 — https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-7 - suppl-4061-111/art-9/par-1: 附則第三条から前条まで → 地方税法 附則第八条 (Supplementary Provisions, Article 8), suppl-4061-111/art-8 — https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-8 - suppl-4061-111/art-10/par-2: 新法第三百十四条の二第一項第十号の二 → 地方税法 第三百十四条の二第一項第十号の二 (Article 314-2, paragraph (1), item (x-2)), art-314-2/par-1/item-10-2 — https://japanlaw.org/en/local-tax-act/art-314-2/par-1/item-10-2 · https://japanlaw.org/l/325AC0000000226/art-314-2/par-1/item-10-2 - suppl-4061-111/art-10/par-3: 新法第三百二十八条の三 → 地方税法 第三百二十八条の三 (Article 328-3), art-328-3 — https://japanlaw.org/en/local-tax-act/art-328-3 · https://japanlaw.org/l/325AC0000000226/art-328-3 - suppl-4061-111/art-10/par-3: 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-4061-111/art-10/par-3: この項 → 地方税法 附則第十条第三項 (Supplementary Provisions, Article 10, paragraph (3)), suppl-4061-111/art-10/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-10/par-3 - suppl-4061-111/art-10/par-4: 新法第二百九十二条第一項第七号 → 地方税法 第二百九十二条第一項第七号 (Article 292, paragraph (1), item (vii)), art-292/par-1/item-7 — https://japanlaw.org/en/local-tax-act/art-292/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/art-292/par-1/item-7 - suppl-4061-111/art-10/par-4: 第八号 → 地方税法 第二百九十二条第一項第九号 (Article 292, paragraph (1), item (ix)), art-292/par-1/item-9 — https://japanlaw.org/en/local-tax-act/art-292/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/art-292/par-1/item-9 - suppl-4061-111/art-10/par-4: 第三百十三条第四項第一号 → 地方税法 第三百十三条第四項第一号 (Article 313, paragraph (4), item (i)), art-313/par-4/item-1 — https://japanlaw.org/en/local-tax-act/art-313/par-4/item-1 · https://japanlaw.org/l/325AC0000000226/art-313/par-4/item-1 - suppl-4061-111/art-11/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-4061-111/art-10 — https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-10 - suppl-4061-111/art-11/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-4061-111/art-2 — https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-2 - suppl-4061-111/art-11/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-4061-111/art-3 — https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-3 - suppl-4061-111/art-11/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-4061-111/art-4 — https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-4 - suppl-4061-111/art-11/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-4061-111/art-5 — https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-5 - suppl-4061-111/art-11/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-4061-111/art-6 — https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-6 - suppl-4061-111/art-11/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-4061-111/art-7 — https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-7 - suppl-4061-111/art-11/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-4061-111/art-8 — https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-8 - suppl-4061-111/art-11/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-4061-111/art-9 — https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-9 - suppl-4061-111/art-14/par-2: 前項 → 地方税法 附則第十四条第一項 (Supplementary Provisions, Article 14, paragraph (1)), suppl-4061-111/art-14/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-14/par-1 ## Cited by 22 provisions cite this one. No official source publishes this direction. - 地方税法 附則第一条第一項第一号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/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-4061-111/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/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-4061-111/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-1/par-1/item-3 - 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-4061-111/art-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-2/par-3 - 地方税法 附則第三条第一項（地方消費税に関する経過措置等） — https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-3/par-1 - 地方税法 附則第五条第一項 — https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-5/par-1 - 地方税法 附則第五条第二項 — https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-5/par-2 - 地方税法 附則第五条第三項 — https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-5/par-3 - 地方税法 附則第五条第三項第一号 — https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-5/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-5/par-3/item-1 - 地方税法 附則第五条第三項第五号 — https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-5/par-3/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-5/par-3/item-5 - 地方税法 附則第六条第一項 — https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-6/par-1 - 地方税法 附則第六条第一項第一号 — https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-6/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-6/par-1/item-1 - 地方税法 附則第六条第一項第二号 — https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-6/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-6/par-1/item-2 - 地方税法 附則第六条第二項 — https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-6/par-2 - 地方税法 附則第六条第三項 — https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-6/par-3 - 地方税法 附則第六条第四項 — https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-6/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-6/par-4 - 地方税法 附則第六条第五項 — https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-6/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-6/par-5 - 地方税法 附則第六条第六項 — https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-6/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-6/par-6 - 地方税法 附則第九条第一項 — https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-9/par-1 - 地方税法 附則第十条第三項（市町村民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-10/par-3 - 地方税法 附則第十一条第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-11/par-1 - 地方税法 附則第十四条第二項（消費譲与税法の廃止に伴う経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-14/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-14/par-2 --- ## 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-20261027T214204-003, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-238, 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-20261027T214204-256, translated 2026-10-28 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T214204-256, 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