# 地方税法 / Local Tax Act — 第十四条 (Supplementary Provisions, Article 14) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-14. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号 - English title "Local Tax Act": Ministry of Justice translation database, which lists the title - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第十四条 (Supplementary Provisions, Article 14)（消費譲与税法の廃止に伴う経過措置） — address `suppl-4061-111/art-14` - 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/art-14 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-14 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第十四条（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-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 1 provision cites this one. No official source publishes this direction. - 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-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