# 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-4061-15. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号 - English title "Local Tax Act": Ministry of Justice translation database, which lists the title - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 附　則 (Supplementary Provisions) — address `suppl-4061-15` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4061-15 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4061-15 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ## 附　則 平成六年三月三一日法律第一五号 suppl-4061-15 · https://japanlaw.org/en/local-tax-act/suppl-4061-15 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4061-15/art-1 · https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-1 **第一項** この法律は、平成六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-4061-15/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-1/par-1 This Act comes into effect on April 1, 1994; provided, however, that the provisions listed 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二十四条の五及び第二百九十五条の改正規定並びに同法附則第三十三条の三第三項第一号の改正規定、同条第四項の改正規定（「第二十四条の五第一項第三号」を「第二十四条の五第一項第二号」に、「第二百九十五条第一項第三号」を「第二百九十五条第一項第二号」に改める部分に限る。）、同法附則第三十四条第三項第一号の改正規定、同条第四項の改正規定（「第二十四条の五第一項第三号」を「第二十四条の五第一項第二号」に、「第二百九十五条第一項第三号」を「第二百九十五条第一項第二号」に改める部分に限る。）、同法附則第三十四条の二及び第三十五条の二第五項第一号の改正規定並びに同条第六項の改正規定（「第二十四条の五第一項第三号」を「第二十四条の五第一項第二号」に、「第二百九十五条第一項第三号」を「第二百九十五条第一項第二号」に改める部分に限る。）並びに次条第二項、附則第六条第二項及び第十五条の規定　平成七年四月一日 suppl-4061-15/art-1/par-1/item-1 · https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-1/par-1/item-1 the provisions amending Articles 24-5 and 295 of the Local Tax Act in Article 1; the provisions amending Article 33-3, paragraph (3), item (i) of the Supplementary Provisions of that Act; the provisions amending Article 33-3, paragraph (4) of the Supplementary Provisions of that Act (limited to the part replacing "Article 24-5, paragraph (1), item (iii)" with "Article 24-5, paragraph (1), item (ii)" and "Article 295, paragraph (1), item (iii)" with "Article 295, paragraph (1), item (ii)"); the provisions amending Article 34, paragraph (3), item (i) of the Supplementary Provisions of that Act; the provisions amending Article 34, paragraph (4) of the Supplementary Provisions of that Act (limited to the part replacing "Article 24-5, paragraph (1), item (iii)" with "Article 24-5, paragraph (1), item (ii)" and "Article 295, paragraph (1), item (iii)" with "Article 295, paragraph (1), item (ii)"); the provisions amending Article 34-2 and Article 35-2, paragraph (5), item (i) of the Supplementary Provisions of that Act; the provisions amending Article 35-2, paragraph (6) of the Supplementary Provisions of that Act (limited to the part replacing "Article 24-5, paragraph (1), item (iii)" with "Article 24-5, paragraph (1), item (ii)" and "Article 295, paragraph (1), item (iii)" with "Article 295, paragraph (1), item (ii)"); and the provisions of paragraph (2) of the following Article, Article 6, paragraph (2) and Article 15 of the Supplementary Provisions: April 1, 1995 machine translation, not official **二** 第一条中地方税法第五百八十六条第二項第二号に次のように加える改正規定及び同法附則第十五条第七項の改正規定（「又は湖沼水質保全特別措置法」を「湖沼水質保全特別措置法」に改める部分及び「汚水を」を「汚水を処理し、又は特定水道利水障害の防止のための水道水源水域の水質の保全に関する特別措置法第二条第五項に規定する水道水源特定施設を設置する同条第六項に規定する水道水源特定事業場の汚水若しくは廃液を」に改める部分に限る。）　特定水道利水障害の防止のための水道水源水域の水質の保全に関する特別措置法（平成六年法律第九号）の施行の日 suppl-4061-15/art-1/par-1/item-2 · https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-1/par-1/item-2 the provisions adding the following to Article 586, paragraph (2), item (ii) of the Local Tax Act in Article 1, and the provisions amending Article 15, paragraph (7) of the Supplementary Provisions of that Act (limited to the part replacing "or the Act on Special Measures concerning Conservation of Lake Water Quality" with "the Act on Special Measures concerning Conservation of Lake Water Quality" and the part replacing "sewage" with "sewage and treats it, or the sewage or waste liquid of a specified water source workplace prescribed in Article 2, paragraph (6) of the Act on Special Measures concerning Water Quality Conservation at Water Resources Area in Order to Prevent the Specified Difficulties in Water Utilization that installs a specified water source facility prescribed in paragraph (5) of that Article"): the date of enforcement of the Act on Special Measures concerning Water Quality Conservation at Water Resources Area in Order to Prevent the Specified Difficulties in Water Utilization (Act No. 9 of 1994) 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-4061-15/art-2 · https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-2 **第一項** 次項に定めるものを除き、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、平成六年度以後の年度分の個人の道府県民税について適用し、平成五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-4061-15/art-2/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-2/par-1 Except as provided in the following paragraph, 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 1994, and with regard to individual prefectural inhabitant tax for fiscal years up to and including fiscal year 1993, the provisions then in force continue to govern. machine translation, not official **第二項** 新法第二十四条の五第一項の規定は、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-4061-15/art-2/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-2/par-2 The provisions of Article 24-5, paragraph (1) of the New Act 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 **第三項** 新法第五十二条第一項の規定は、平成六年四月一日（以下「施行日」という。）以後に終了する事業年度又は新法第五十三条第四項の期間に係る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又は同項の期間に係る法人の道府県民税については、なお従前の例による。 suppl-4061-15/art-2/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-2/par-3 The provisions of Article 52, paragraph (1) of the New Act apply to corporate prefectural inhabitant tax for business years ending on or after April 1, 1994 (hereinafter referred to as the "Effective Date") or for the period under Article 53, paragraph (4) of the New Act, and with regard to corporate prefectural inhabitant tax for business years that ended before the Effective Date or for the period under that paragraph, the provisions then in force continue to govern. machine translation, not official **第四項** 前項の規定にかかわらず、法人の施行日以後に終了する事業年度に係る新法第五十三条第一項の申告書（法人税法（昭和四十年法律第三十四号）第七十一条第一項（同法第七十二条第一項の規定が適用される場合及びこれらの規定を同法第百四十五条第一項において準用する場合を含む。）の規定により法人税に係る申告書を提出する義務がある法人が、新法第五十三条第一項の規定により当該申告書の提出期限までに提出すべき申告書に限る。）の提出期限が施行日前である場合には、その法人の当該申告書に係る道府県民税として納付した又は納付すべきであった道府県民税については、なお従前の例による。 suppl-4061-15/art-2/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-2/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-2/par-4 Notwithstanding the provisions of the preceding paragraph, where the deadline for filing the return under Article 53, paragraph (1) of the New Act for a business year of a corporation ending on or after the Effective Date (limited to a return that a corporation obliged to submit a return relating to corporation tax pursuant to Article 71, paragraph (1) of the Corporation Tax Act (Act No. 34 of 1965) (including the case where Article 72, paragraph (1) of that Act applies and the case where these provisions are applied mutatis mutandis pursuant to Article 145, paragraph (1) of that Act) is to submit by the deadline for filing that return pursuant to Article 53, paragraph (1) of the New Act) falls before the Effective Date, the provisions then in force continue to govern with regard to the prefectural inhabitant tax that the corporation paid, or should have paid, in relation to that return. machine translation, not official **第五項** 新法第五十三条第十五項から第十八項まで及び第二十項の規定は、施行日以後にする新法第五十五条第一項又は第三項の規定による更正（施行日前にされた更正の請求に基づいてするものを除く。）に伴い生ずることとなる新法第五十三条第十五項に規定する租税条約の実施に係る還付すべき金額について適用する。 suppl-4061-15/art-2/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-2/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-2/par-5 The provisions of Article 53, paragraphs (15) through (18) and (20) of the New Act apply to the amount to be refunded relating to the implementation of a tax treaty prescribed in Article 53, paragraph (15) of the New Act that arises in connection with a reassessment under Article 55, paragraph (1) or (3) of the New Act made on or after the Effective Date (excluding a reassessment made on the basis of a request for reassessment made before the Effective Date). machine translation, not official ### 第三条（事業税に関する経過措置） — Transitional Measures Concerning Enterprise Tax caption: machine translation, not official suppl-4061-15/art-3 · https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-3 **第一項** 新法第七十二条の二十三の四の規定は、施行日以後にする新法第七十二条の三十九第一項若しくは第三項又は第七十二条の四十一第一項若しくは第三項の規定による更正（施行日前にされた更正の請求に基づいてするものを除く。）に伴い生ずることとなる新法第七十二条の二十三の四第一項に規定する租税条約の実施に係る還付すべき金額について適用する。 suppl-4061-15/art-3/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-3/par-1 The provisions of Article 72-23-4 of the New Act apply to the amount to be refunded relating to the implementation of a tax treaty prescribed in Article 72-23-4, paragraph (1) of the New Act that arises in connection with a reassessment under Article 72-39, paragraph (1) or (3) or Article 72-41, paragraph (1) or (3) of the New Act made on or after the Effective Date (excluding a reassessment made on the basis of a request for reassessment made before the Effective Date). machine translation, not official ### 第四条（不動産取得税に関する経過措置） — Transitional Measures Concerning Real Property Acquisition Tax caption: machine translation, not official suppl-4061-15/art-4 · https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-4 **第一項** 別段の定めがあるものを除き、新法の規定中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-4061-15/art-4/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/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. machine translation, not official **第二項** 新法附則第十一条の五第一項及び第二項の規定は、平成六年一月一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する。 suppl-4061-15/art-4/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-4/par-2 The provisions of Article 11-5, paragraphs (1) and (2) of the Supplementary Provisions of the New Act apply to real property acquisition tax to be imposed on the acquisition of real property on or after January 1, 1994. machine translation, not official **第三項** 新法附則第十一条の五第三項の規定は、平成六年一月一日以後の新法第七十三条の十四第八項、第十項若しくは第十三項、第七十三条の二十七の二第一項、附則第十一条第二項若しくは第十五項又は附則第十一条の四第五項若しくは第七項の規定に規定する不動産の取得又は土地の取得に対して課すべき不動産取得税について適用する。 suppl-4061-15/art-4/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-4/par-3 The provisions of Article 11-5, paragraph (3) of the Supplementary Provisions of the New Act apply to real property acquisition tax to be imposed on the acquisition of real property or the acquisition of land prescribed in Article 73-14, paragraph (8), (10) or (13), or Article 73-27-2, paragraph (1) of the New Act, Article 11, paragraph (2) or (15) of the Supplementary Provisions of the New Act, or Article 11-4, paragraph (5) or (7) of the Supplementary Provisions of the New Act on or after January 1, 1994. machine translation, not official **第四項** 第一条の規定による改正前の地方税法（以下「旧法」という。）附則第十一条の四第一項の規定は、施行日以後に同項に規定する市街化区域農地を譲渡した場合において、同項第一号に規定する固定資産課税台帳に登録された価格（当該価格が登録されていない場合にあっては、道府県知事が新法第三百八十八条第一項の固定資産評価基準によって決定した価格）中に新法附則第十一条の五第一項に規定する宅地評価土地の価格があるときにおける旧法附則第十一条の四第一項に規定する土地の取得（施行日前に行われたものに限る。）に対して課する不動産取得税については、なおその効力を有する。この場合において、同項第一号中「登録された価格」とあるのは「登録された価格（当該価格のうち附則第十一条の五第一項に規定する宅地評価土地の部分以外の部分の価格に相当する額に当該宅地評価土地の部分の価格の三分の二（当該譲渡した土地を平成六年四月一日から同年十二月三十一日までの間に譲渡した場合にあつては、二分の一）に相当する額を加算して得た額）」と、「決定した価格」とあるのは「決定した価格（当該価格のうち附則第十一条の五第一項に規定する宅地評価土地の部分以外の部分の価格に相当する額に当該宅地評価土地の部分の価格の三分の二（当該譲渡した土地を平成六年四月一日から同年十二月三十一日までの間に譲渡した場合にあつては、二分の一）に相当する額を加算して得た額）」とする。 suppl-4061-15/art-4/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-4/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-4/par-4 The provisions of Article 11-4, paragraph (1) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions of Article 1 (hereinafter referred to as the "Former Act") remain in force with regard to real property acquisition tax imposed on the acquisition of land prescribed in Article 11-4, paragraph (1) of the Supplementary Provisions of the Former Act (limited to acquisitions made before the Effective Date), in the case where farmland in an urbanization promotion area prescribed in that paragraph is transferred on or after the Effective Date and the price registered in the fixed assets tax ledger prescribed in Article 11-4, paragraph (1), item (i) of the Supplementary Provisions of the Former Act (or, where that price has not been registered, the price determined by the prefectural governor in accordance with the fixed asset valuation standards under Article 388, paragraph (1) of the New Act) includes the price of land valued as building land prescribed in Article 11-5, paragraph (1) of the Supplementary Provisions of the New Act. In this case, in Article 11-4, paragraph (1), item (i) of the Supplementary Provisions of the Former Act, "registered price" is deemed to be replaced with "registered price (the amount obtained by adding, to the amount equivalent to the price of the portion of that price other than the portion of land valued as building land prescribed in Article 11-5, paragraph (1) of the Supplementary Provisions, an amount equivalent to two-thirds of the price of the portion of land valued as building land (or one-half, where the transferred land was transferred between April 1, 1994 and December 31, 1994))", and "determined price" is deemed to be replaced with "determined price (the amount obtained by adding, to the amount equivalent to the price of the portion of that price other than the portion of land valued as building land prescribed in Article 11-5, paragraph (1) of the Supplementary Provisions, an amount equivalent to two-thirds of the price of the portion of land valued as building land (or one-half, where the transferred land was transferred between April 1, 1994 and December 31, 1994))". machine translation, not official **第五項** 平成六年四月一日から平成八年三月三十一日までの間において、小笠原諸島振興開発特別措置法（昭和四十四年法律第七十九号）第十六条第一項に規定する譲渡した不動産を譲渡した場合において、同項に規定する固定資産課税台帳に登録された価格（当該価格が登録されていない場合にあっては、東京都知事が新法第三百八十八条第一項の固定資産評価基準によって決定した価格）中に新法附則第十一条の五第一項に規定する宅地評価土地の価格があるときにおける小笠原諸島振興開発特別措置法第十六条第一項の規定の適用については、同項中「登録された価格」とあるのは「登録された価格（当該価格のうち地方税法（昭和二十五年法律第二百二十六号）附則第十一条の五第一項に規定する宅地評価土地の部分以外の部分の価格に相当する額に当該宅地評価土地の部分の価格の三分の二（当該譲渡した不動産を平成六年四月一日から同年十二月三十一日までの間に譲渡した場合にあつては、二分の一）に相当する額を加算して得た額）」と、「地方税法（昭和二十五年法律第二百二十六号）」とあるのは「同法」と、「決定した価格」とあるのは「決定した価格（当該価格のうち同法附則第十一条の五第一項に規定する宅地評価土地の部分以外の部分の価格に相当する額に当該宅地評価土地の部分の価格の三分の二（当該譲渡した不動産を平成六年四月一日から同年十二月三十一日までの間に譲渡した場合にあつては、二分の一）に相当する額を加算して得た額）」とする。 suppl-4061-15/art-4/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-4/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-4/par-5 In the case where, between April 1, 1994 and March 31, 1996, real property prescribed in Article 16, paragraph (1) of the Act on Special Measures for the Ogasawara Islands Development (Act No. 79 of 1969) is transferred, and the price registered in the fixed assets tax ledger prescribed in that paragraph (or, where that price has not been registered, the price determined by the Governor of Tokyo in accordance with the fixed asset valuation standards under Article 388, paragraph (1) of the New Act) includes the price of land valued as building land prescribed in Article 11-5, paragraph (1) of the Supplementary Provisions of the New Act, with regard to the application of Article 16, paragraph (1) of the Act on Special Measures for the Ogasawara Islands Development, in that paragraph, "registered price" is deemed to be replaced with "registered price (the amount obtained by adding, to the amount equivalent to the price of the portion of that price other than the portion of land valued as building land prescribed in Article 11-5, paragraph (1) of the Supplementary Provisions of the Local Tax Act (Act No. 226 of 1950), an amount equivalent to two-thirds of the price of the portion of land valued as building land (or one-half, where the transferred real property was transferred between April 1, 1994 and December 31, 1994))", "the Local Tax Act (Act No. 226 of 1950)" is deemed to be replaced with "that Act", and "determined price" is deemed to be replaced with "determined price (the amount obtained by adding, to the amount equivalent to the price of the portion of that price other than the portion of land valued as building land prescribed in Article 11-5, paragraph (1) of the Supplementary Provisions of that Act, an amount equivalent to two-thirds of the price of the portion of land valued as building land (or one-half, where the transferred real property was transferred between April 1, 1994 and December 31, 1994))". machine translation, not official ### 第五条（自動車税に関する経過措置） — Transitional Measures Concerning Automobile Tax caption: machine translation, not official suppl-4061-15/art-5 · https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-5 **第一項** 新法附則第十二条の三の規定は、平成六年度以後の年度分の自動車税について適用し、平成五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-4061-15/art-5/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-5/par-1 The provisions of Article 12-3 of the Supplementary Provisions of the New Act apply to automobile tax for fiscal years beginning with fiscal year 1994, and with regard to automobile tax for fiscal years up to and including fiscal year 1993, the provisions then in force continue to govern. machine translation, not official ### 第六条（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-4061-15/art-6 · https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-6 **第一項** 次項に定めるものを除き、新法の規定中個人の市町村民税に関する部分は、平成六年度以後の年度分の個人の市町村民税について適用し、平成五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-4061-15/art-6/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-6/par-1 Except as provided in the following paragraph, 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 1994, and with regard to individual municipal inhabitant tax for fiscal years up to and including fiscal year 1993, the provisions then in force continue to govern. machine translation, not official **第二項** 新法第二百九十五条第一項の規定は、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-4061-15/art-6/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-6/par-2 The provisions of Article 295, paragraph (1) of the New Act 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 **第三項** 新法第三百十二条第一項の規定は、施行日以後に終了する事業年度又は新法第三百二十一条の八第四項の期間に係る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又は同項の期間に係る法人の市町村民税については、なお従前の例による。 suppl-4061-15/art-6/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-6/par-3 The provisions of Article 312, paragraph (1) of the New Act apply to corporate municipal inhabitant tax for business years ending on or after the Effective Date or for the period under Article 321-8, paragraph (4) of the New Act, and with regard to corporate municipal inhabitant tax for business years that ended before the Effective Date or for the period under that paragraph, the provisions then in force continue to govern. machine translation, not official **第四項** 前項の規定にかかわらず、法人の施行日以後に終了する事業年度に係る新法第三百二十一条の八第一項の申告書（法人税法第七十一条第一項（同法第七十二条第一項の規定が適用される場合及びこれらの規定を同法第百四十五条第一項において準用する場合を含む。）の規定により法人税に係る申告書を提出する義務がある法人が、新法第三百二十一条の八第一項の規定により当該申告書の提出期限までに提出すべき申告書に限る。）の提出期限が施行日前である場合には、その法人の当該申告書に係る市町村民税として納付した又は納付すべきであった市町村民税については、なお従前の例による。 suppl-4061-15/art-6/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-6/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-6/par-4 Notwithstanding the provisions of the preceding paragraph, where the deadline for filing the return under Article 321-8, paragraph (1) of the New Act for a business year of a corporation ending on or after the Effective Date (limited to a return that a corporation obliged to submit a return relating to corporation tax pursuant to Article 71, paragraph (1) of the Corporation Tax Act (including the case where Article 72, paragraph (1) of that Act applies and the case where these provisions are applied mutatis mutandis pursuant to Article 145, paragraph (1) of that Act) is to submit by the deadline for filing that return pursuant to Article 321-8, paragraph (1) of the New Act) falls before the Effective Date, the provisions then in force continue to govern with regard to the municipal inhabitant tax that the corporation paid, or should have paid, in relation to that return. machine translation, not official **第五項** 新法第三百二十一条の八第十一項から第十五項までの規定は、施行日以後にする新法第三百二十一条の十一第一項又は第三項の規定による更正（施行日前にされた更正の請求に基づいてするものを除く。）に伴い生ずることとなる新法第三百二十一条の八第十一項に規定する租税条約の実施に係る還付すべき金額について適用する。 suppl-4061-15/art-6/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-6/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-6/par-5 The provisions of Article 321-8, paragraphs (11) through (15) of the New Act apply to the amount to be refunded relating to the implementation of a tax treaty prescribed in Article 321-8, paragraph (11) of the New Act that arises in connection with a reassessment under Article 321-11, paragraph (1) or (3) of the New Act made on or after the Effective Date (excluding a reassessment made on the basis of a request for reassessment made before the Effective Date). machine translation, not official ### 第七条（固定資産税に関する経過措置） — Transitional Measures Concerning Fixed Assets Tax caption: machine translation, not official suppl-4061-15/art-7 · https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-7 **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、平成六年度以後の年度分の固定資産税について適用し、平成五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-4061-15/art-7/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-7/par-1 Except as otherwise specially provided, the provisions of the New Act relating to fixed assets tax apply to fixed assets tax for fiscal years beginning with fiscal year 1994, and with regard to fixed assets tax for fiscal years up to and including fiscal year 1993, the provisions then in force continue to govern. machine translation, not official **第二項** 新法第三百四十九条の三第八項の規定は、平成六年度以後の年度において固定資産税が課されることとなった同項に規定する航空機に対して課する平成六年度以後の年度分の固定資産税について適用し、平成五年度以前の年度において固定資産税が課されることとなった旧法第三百四十九条の三第八項に規定する航空機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-4061-15/art-7/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-7/par-2 The provisions of Article 349-3, paragraph (8) of the New Act apply to fixed assets tax for fiscal years beginning with fiscal year 1994 imposed on aircraft prescribed in that paragraph on which fixed assets tax comes to be imposed in a fiscal year beginning with fiscal year 1994, and with regard to fixed assets tax imposed on aircraft prescribed in Article 349-3, paragraph (8) of the Former Act on which fixed assets tax came to be imposed in fiscal year 1993 or an earlier fiscal year, the provisions then in force continue to govern. machine translation, not official **第三項** 平成五年一月二日前に取得された旧法第三百四十九条の三第二十四項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-4061-15/art-7/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-7/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-7/par-3 With regard to fixed assets tax imposed on fixed assets prescribed in Article 349-3, paragraph (24) of the Former Act that were acquired before January 2, 1993, the provisions then in force continue to govern. machine translation, not official **第四項** 新法第三百四十九条の三第三十四項の規定は、平成五年一月二日以後に敷設された同項に規定する線路設備に対して課する平成六年度以後の年度分の固定資産税について適用し、平成五年一月一日までに敷設された旧法第三百四十九条の三第三十四項に規定する線路設備に対して課する固定資産税については、なお従前の例による。 suppl-4061-15/art-7/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-7/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-7/par-4 The provisions of Article 349-3, paragraph (34) of the New Act apply to fixed assets tax for fiscal years beginning with fiscal year 1994 imposed on track facilities prescribed in that paragraph that are laid on or after January 2, 1993, and with regard to fixed assets tax imposed on track facilities prescribed in Article 349-3, paragraph (34) of the Former Act that were laid on or before January 1, 1993, the provisions then in force continue to govern. machine translation, not official **第五項** 平成三年四月一日から平成五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二十七項に規定する機械及び装置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-4061-15/art-7/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-7/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-7/par-5 With regard to fixed assets tax imposed on machinery and equipment prescribed in Article 15, paragraph (27) of the Supplementary Provisions of the Former Act that were acquired between April 1, 1991 and March 31, 1993, the provisions then in force continue to govern. machine translation, not official **第六項** 平成三年四月一日から平成五年三月三十一日までの間に新設された旧法附則第十五条第三十一項に規定する電気通信回線設備に対して課する固定資産税については、なお従前の例による。 suppl-4061-15/art-7/par-6 · https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-7/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-7/par-6 With regard to fixed assets tax imposed on telecommunications circuit facilities prescribed in Article 15, paragraph (31) of the Supplementary Provisions of the Former Act that were newly installed between April 1, 1991 and March 31, 1993, the provisions then in force continue to govern. machine translation, not official **第七項** 平成四年四月一日から平成七年十二月三十一日までの間に取得された旧法附則第十五条第三十四項に規定する機械その他の設備に対して課する固定資産税については、同項の規定は、なおその効力を有する。この場合において、施行日から平成七年十二月三十一日までの間に取得された同項に規定する機械その他の設備に対する同項の規定の適用については、同項中「平成四年四月一日（当該機械その他の設備のうちトリクロロエタンに係るものにあつては、平成四年八月十日）から平成六年三月三十一日まで」とあるのは「平成六年四月一日から平成七年十二月三十一日まで」と、「三分の二の額」とあるのは「四分の三の額（地方税法等の一部を改正する法律（平成八年法律第十二号）による改正後の地方税法附則第十六条の二第十項の規定の適用を受ける当該機械その他の設備にあつては、同項の規定により課税標準とされる額の四分の三の額）」とする。 suppl-4061-15/art-7/par-7 · https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-7/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-7/par-7 With regard to fixed assets tax imposed on machinery and other equipment prescribed in Article 15, paragraph (34) of the Supplementary Provisions of the Former Act that were acquired between April 1, 1992 and December 31, 1995, the provisions of that paragraph remain in force. In this case, with regard to the application of that paragraph to machinery and other equipment prescribed in that paragraph that were acquired between the Effective Date and December 31, 1995, in that paragraph, "from April 1, 1992 (for machinery and other equipment relating to trichloroethane, August 10, 1992) to March 31, 1994" is deemed to be replaced with "from April 1, 1994 to December 31, 1995", and "two-thirds of the amount" is deemed to be replaced with "three-fourths of the amount (for such machinery and other equipment to which Article 16-2, paragraph (10) of the Supplementary Provisions of the Local Tax Act as amended by the Act Partially Amending the Local Tax Act, etc. (Act No. 12 of 1996) applies, three-fourths of the amount that is to be the tax base pursuant to that paragraph)". machine translation, not official **第八項** 平成四年一月二日から平成六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-4061-15/art-7/par-8 · https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-7/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-7/par-8 With regard to fixed assets tax imposed on dwellings prescribed in Article 16, paragraph (6) of the Supplementary Provisions of the Former Act that were newly built between January 2, 1992 and January 1, 1994, the provisions then in force continue to govern. machine translation, not official ### 第八条 suppl-4061-15/art-8 · https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-8 **第一項** 平成六年度分の固定資産税に限り、新法附則第十九条第一項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「地方税法及び地方財政法の一部を改正する法律（平成六年法律第十五号）附則第八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「地方税法及び地方財政法の一部を改正する法律（平成六年法律第十五号）附則第八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八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-4061-15/art-8/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-8/par-1 For fixed assets tax for fiscal year 1994 only, with regard to fixed assets tax imposed on land to which Article 19, paragraph (1) of the Supplementary Provisions of the New Act applies, the mayor of the municipality may, with respect to the amounts determined in each item of Article 28, paragraph (1) of the Supplementary Provisions of the New Act and the comparison-based tax base amount under that paragraph, which have been registered in the land tax ledger, etc. pursuant to the provisions of that paragraph, and the amounts determined in each item of Article 28, paragraph (2) of the Supplementary Provisions of the New Act registered in the land tax ledger, 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 Article 415 of the New Act. In this case, with regard to the application of Article 417, paragraph (1) and Article 432, paragraph (1) of the New Act as applied with terms replaced pursuant to Article 22, paragraph (1) of the Supplementary Provisions of the New Act, concerning the comparison-based tax base amount 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 with terms replaced pursuant to Article 22, paragraph (1) of the Supplementary Provisions of the New Act, "that, on or after the day on which the fixed assets tax ledger was made available for inspection pursuant to the provisions of Article 415, paragraph (1), the price, etc. of the fixed asset (including the comparison-based tax base amount under Article 28, paragraph (1) of the Supplementary Provisions; the same applies hereinafter in this paragraph) has not been registered, or the registered price, etc." is deemed to be replaced with "on or after the day on which notification of the comparison-based tax base amount under Article 28, paragraph (1) of the Supplementary Provisions was given pursuant to Article 8 of the Supplementary Provisions of the Act Partially Amending the Local Tax Act and the Local Government Finance Act (Act No. 15 of 1994), the comparison-based tax base amount under that paragraph pertaining to that notification", "price or the comparison-based tax base amount under that paragraph" is deemed to be replaced with "the comparison-based tax base amount under that paragraph", and "the price, etc." is deemed to be replaced with "the comparison-based tax base amount under that paragraph", and in Article 432, paragraph (1) of the New Act, "during the period from the first day of the inspection period under Article 415, paragraph (1) (including the case under Article 419, paragraph (3)) to 10 days after the last day thereof, or Article 417, paragraph (1)" is deemed to be replaced with "the day on which notification of the comparison-based tax base amount under Article 28, paragraph (1) of the Supplementary Provisions was received pursuant to Article 8 of the Supplementary Provisions of the Act Partially Amending the Local Tax Act and the Local Government Finance Act (Act No. 15 of 1994), or Article 417, paragraph (1) as applied with terms replaced pursuant to Article 8 of the Supplementary Provisions of that Act". machine translation, not official ### 第九条（信用協同組合等に係る固定資産税又は都市計画税の非課税措置の廃止に伴う経過措置） — Transitional Measures Accompanying the Abolition of the Tax Exemption Measures for Fixed Assets Tax or City Planning Tax Relating to Credit Cooperatives, etc. caption: machine translation, not official suppl-4061-15/art-9 · https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-9 **第一項** 平成五年度に係る賦課期日において信用協同組合及び信用協同組合連合会（中小企業等協同組合法（昭和二十四年法律第百八十一号）第九条の九第一項第一号に規定する事業を行う協同組合連合会をいう。）、労働金庫及び労働金庫連合会並びに信用金庫及び信用金庫連合会（以下この条において「信用協同組合等」という。）のうち事業規模が大きいものとして政令で定めるもの（次項及び第三項において「特定信用協同組合等」という。）が所有し、かつ、使用する事務所及び倉庫で同年度分の固定資産税について旧法第三百四十八条第四項の規定の適用を受けたもののうち、平成六年度から平成九年度までの各年度分の固定資産税について新法第三百四十九条の三第三十六項の規定の適用を受けるものに対して課する当該各年度分の固定資産税又は都市計画税の課税標準は、同項又は新法第七百二条第一項の規定により課税標準とされる額に、次の表の上欄に掲げる年度の区分に応じ同表の下欄に掲げる率を、それぞれ乗じて得た額とする。 年度 率 平成六年度 〇・二 平成七年度 〇・四 平成八年度 〇・六 平成九年度 〇・八 suppl-4061-15/art-9/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-9/par-1 The tax base of fixed assets tax or city planning tax for each fiscal year from fiscal year 1994 through fiscal year 1997 imposed on offices and warehouses that, on the assessment date for fiscal year 1993, were owned and used by those credit cooperatives and federations of credit cooperatives (meaning federations of cooperatives conducting the business prescribed in Article 9-9, paragraph (1), item (i) of the Small and Medium-Sized Enterprise Cooperatives Act (Act No. 181 of 1949)), labor banks and federations of labor banks, and shinkin banks and federations of shinkin banks (hereinafter referred to as "credit cooperatives, etc." in this Article) that are specified by Cabinet Order as being large in business scale (referred to as "specified credit cooperatives, etc." in the following paragraph and paragraph (3)), which were subject to the application of Article 348, paragraph (4) of the Former Act with respect to fixed assets tax for fiscal year 1993, and which are subject to the application of Article 349-3, paragraph (36) of the New Act with respect to fixed assets tax for each fiscal year from fiscal year 1994 through fiscal year 1997, is the amount obtained by multiplying the amount that is to be the tax base pursuant to that paragraph or Article 702, paragraph (1) of the New Act by the rate set forth in the right-hand column of the following table according to the fiscal year category set forth in the left-hand column of the same table. Fiscal year Rate Fiscal year 1994 0.2 Fiscal year 1995 0.4 Fiscal year 1996 0.6 Fiscal year 1997 0.8 machine translation, not official **第二項** 平成五年度に係る賦課期日において特定信用協同組合等以外の信用協同組合等が所有し、かつ、使用する事務所及び倉庫で同年度分の固定資産税について旧法第三百四十八条第四項の規定の適用を受けたもののうち、平成六年度から平成十三年度までの各年度分の固定資産税について地方税法の一部を改正する法律（平成十一年法律第十五号）による改正後の地方税法（以下この条において「平成十一年改正後の地方税法」という。）第三百四十九条の三第三十四項の規定の適用を受けるものに対して課する当該各年度分の固定資産税又は都市計画税の課税標準は、同項又は平成十一年改正後の地方税法第七百二条第一項の規定により課税標準とされる額に、次の表の上欄に掲げる年度の区分に応じ同表の下欄に掲げる率を、それぞれ乗じて得た額とする。 年度 率 平成六年度及び平成七年度 〇・二 平成八年度及び平成九年度 〇・四 平成十年度及び平成十一年度 〇・六 平成十二年度及び平成十三年度 〇・八 suppl-4061-15/art-9/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-9/par-2 The tax base of fixed assets tax or city planning tax for each fiscal year from fiscal year 1994 through fiscal year 2001 imposed on offices and warehouses that, on the assessment date for fiscal year 1993, were owned and used by credit cooperatives, etc. other than specified credit cooperatives, etc., which were subject to the application of Article 348, paragraph (4) of the Former Act with respect to fixed assets tax for fiscal year 1993, and which are subject to the application of Article 349-3, paragraph (34) of the Local Tax Act as amended by the Act Partially Amending the Local Tax Act (Act No. 15 of 1999) (hereinafter referred to as the "Local Tax Act After the 1999 Amendment" in this Article) with respect to fixed assets tax for each fiscal year from fiscal year 1994 through fiscal year 2001, is the amount obtained by multiplying the amount that is to be the tax base pursuant to that paragraph or Article 702, paragraph (1) of the Local Tax Act After the 1999 Amendment by the rate set forth in the right-hand column of the following table according to the fiscal year category set forth in the left-hand column of the same table. Fiscal year Rate Fiscal year 1994 and fiscal year 1995 0.2 Fiscal year 1996 and fiscal year 1997 0.4 Fiscal year 1998 and fiscal year 1999 0.6 Fiscal year 2000 and fiscal year 2001 0.8 machine translation, not official **第三項** 特定信用協同組合等（特定信用協同組合等を全部又は一部の当事者とする合併により設立される信用協同組合等及び当該合併により設立される信用協同組合等を全部又は一部の当事者とする合併により設立される信用協同組合等を含む。次項及び第五項において同じ。）が平成五年一月二日から平成九年一月一日までの間に取得した事務所及び倉庫で平成六年度から平成九年度までの各年度分の固定資産税について新法第三百四十九条の三第三十六項の規定の適用を受けるもの（前二項又は第五項の規定の適用を受けるものを除く。）に対して課する当該各年度分の固定資産税又は都市計画税の課税標準は、同条第三十六項又は新法第七百二条第一項の規定により課税標準とされる額（当該事務所及び倉庫のうち地方税法等の一部を改正する法律（平成八年法律第十二号）による改正後の地方税法附則第十六条の二第十項の規定の適用を受けるものにあっては、同項の規定により課税標準とされる額）に、第一項の表の上欄に掲げる年度の区分に応じ同表の下欄に掲げる率を、それぞれ乗じて得た額とする。 suppl-4061-15/art-9/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-9/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-9/par-3 The tax base of fixed assets tax or city planning tax for each fiscal year from fiscal year 1994 through fiscal year 1997 imposed on offices and warehouses acquired by specified credit cooperatives, etc. (including credit cooperatives, etc. established by a merger to which specified credit cooperatives, etc. are all or some of the parties and credit cooperatives, etc. established by a merger to which the credit cooperatives, etc. established by that merger are all or some of the parties; the same applies in the following paragraph and paragraph (5)) between January 2, 1993 and January 1, 1997 that are subject to the application of Article 349-3, paragraph (36) of the New Act with respect to fixed assets tax for each fiscal year from fiscal year 1994 through fiscal year 1997 (excluding those subject to the application of the preceding two paragraphs or paragraph (5)) is the amount obtained by multiplying the amount that is to be the tax base pursuant to Article 349-3, paragraph (36) or Article 702, paragraph (1) of the New Act (for those of the offices and warehouses to which Article 16-2, paragraph (10) of the Supplementary Provisions of the Local Tax Act as amended by the Act Partially Amending the Local Tax Act, etc. (Act No. 12 of 1996) applies, the amount that is to be the tax base pursuant to that paragraph) by the rate set forth in the right-hand column of the table in paragraph (1) according to the fiscal year category set forth in the left-hand column of the same table. machine translation, not official **第四項** 特定信用協同組合等以外の信用協同組合等が平成五年一月二日から平成十三年一月一日までの間に取得した事務所及び倉庫で平成六年度から平成十三年度までの各年度分の固定資産税について平成十一年改正後の地方税法第三百四十九条の三第三十四項の規定の適用を受けるもの（第一項又は第二項の規定の適用を受けるものを除く。）に対して課する当該各年度分の固定資産税又は都市計画税の課税標準は、同条第三十四項又は平成十一年改正後の地方税法第七百二条第一項の規定により課税標準とされる額（当該事務所及び倉庫のうち地方税法等の一部を改正する法律（平成十二年法律第四号）附則第七条第十七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十六条の二第十項の規定の適用を受けるものにあっては、同項の規定により課税標準とされる額）に、第二項の表の上欄に掲げる年度の区分に応じ同表の下欄に掲げる率を、それぞれ乗じて得た額とする。 suppl-4061-15/art-9/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-9/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-9/par-4 The tax base of fixed assets tax or city planning tax for each fiscal year from fiscal year 1994 through fiscal year 2001 imposed on offices and warehouses acquired by credit cooperatives, etc. other than specified credit cooperatives, etc. between January 2, 1993 and January 1, 2001 that are subject to the application of Article 349-3, paragraph (34) of the Local Tax Act After the 1999 Amendment with respect to fixed assets tax for each fiscal year from fiscal year 1994 through fiscal year 2001 (excluding those subject to the application of paragraph (1) or (2)) is the amount obtained by multiplying the amount that is to be the tax base pursuant to Article 349-3, paragraph (34) or Article 702, paragraph (1) of the Local Tax Act After the 1999 Amendment (for those of the offices and warehouses to which Article 16-2, paragraph (10) 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, etc. (Act No. 4 of 2000) applies by virtue of its remaining in force pursuant to Article 7, paragraph (17) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 4 of 2000), the amount that is to be the tax base pursuant to Article 16-2, paragraph (10) of the Supplementary Provisions of the Local Tax Act as so remaining in force) by the rate set forth in the right-hand column of the table in paragraph (2) according to the fiscal year category set forth in the left-hand column of the same table. machine translation, not official **第五項** 特定信用協同組合等が平成六年一月二日から平成十三年一月一日までの間に取得した事務所及び倉庫のうち、当該取得の日の属する年の一月一日（当該取得の日が一月一日である場合には、当該取得の日の属する年の前年の一月一日）において特定信用協同組合等以外の信用協同組合等が所有し、かつ、使用していたもので平成七年度から平成十三年度までの各年度分の固定資産税について平成十一年改正後の地方税法第三百四十九条の三第三十四項の規定の適用を受ける事務所及び倉庫（第一項又は第二項の規定の適用を受けるものを除く。）に対して課する当該各年度分の固定資産税又は都市計画税の課税標準は、同条第三十四項又は平成十一年改正後の地方税法第七百二条第一項の規定により課税標準とされる額（当該事務所及び倉庫のうち地方税法等の一部を改正する法律（平成十二年法律第四号）附則第七条第十七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十六条の二第十項の規定の適用を受けるものにあっては、同項の規定により課税標準とされる額）に、第二項の表の上欄に掲げる年度の区分に応じ同表の下欄に掲げる率を、それぞれ乗じて得た額とする。 suppl-4061-15/art-9/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-9/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-9/par-5 The tax base of fixed assets tax or city planning tax for each fiscal year from fiscal year 1995 through fiscal year 2001 imposed on offices and warehouses that, among the offices and warehouses acquired by specified credit cooperatives, etc. between January 2, 1994 and January 1, 2001, were owned and used by credit cooperatives, etc. other than specified credit cooperatives, etc. on January 1 of the year including the date of that acquisition (or, where the date of that acquisition is January 1, on January 1 of the year preceding the year including the date of that acquisition), and that are subject to the application of Article 349-3, paragraph (34) of the Local Tax Act After the 1999 Amendment with respect to fixed assets tax for each fiscal year from fiscal year 1995 through fiscal year 2001 (excluding those subject to the application of paragraph (1) or (2)) is the amount obtained by multiplying the amount that is to be the tax base pursuant to Article 349-3, paragraph (34) or Article 702, paragraph (1) of the Local Tax Act After the 1999 Amendment (for those of the offices and warehouses to which Article 16-2, paragraph (10) 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, etc. (Act No. 4 of 2000) applies by virtue of its remaining in force pursuant to Article 7, paragraph (17) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 4 of 2000), the amount that is to be the tax base pursuant to Article 16-2, paragraph (10) of the Supplementary Provisions of the Local Tax Act as so remaining in force) by the rate set forth in the right-hand column of the table in paragraph (2) according to the fiscal year category set forth in the left-hand column of the same table. machine translation, not official **第六項** 前各項の規定の適用がある場合には、新法附則第十五条の四中「前三条」とあるのは、「前三条又は地方税法及び地方財政法の一部を改正する法律（平成六年法律第十五号）附則第九条第一項から第五項まで」とする。 suppl-4061-15/art-9/par-6 · https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-9/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-9/par-6 In the case where the provisions of the preceding paragraphs apply, in Article 15-4 of the Supplementary Provisions of the New Act, "the preceding three Articles" is deemed to be replaced with "the preceding three Articles or Article 9, paragraphs (1) through (5) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act and the Local Government Finance Act (Act No. 15 of 1994)". machine translation, not official ### 第十条（特別土地保有税に関する経過措置） — Transitional Measures Concerning Special Land Holding Tax caption: machine translation, not official suppl-4061-15/art-10 · https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-10 **第一項** 第三項に定めるものを除き、新法の規定中土地に対して課する特別土地保有税に関する部分は、平成六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、平成五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-4061-15/art-10/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-10/par-1 Except as provided in paragraph (3), the provisions of the New Act relating to special land holding tax imposed on land apply to special land holding tax imposed on land for fiscal years beginning with fiscal year 1994, and with regard to special land holding tax imposed on land for fiscal years up to and including fiscal year 1993, the provisions then in force continue to govern. machine translation, not official **第二項** 第四項に定めるものを除き、新法の規定中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-4061-15/art-10/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-10/par-2 Except as provided in paragraph (4), the provisions of the New Act relating to special land holding tax imposed on the acquisition of land apply to special land holding tax to be imposed on the acquisition of land on or after the Effective Date, and with regard to special land holding tax imposed on the acquisition of land before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第三項** 新法第五百八十六条第二項第一号の十四又は第一号の十五の規定（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、施行日以後に新築され、又は増築されるこれらの規定に規定する家屋又は構築物の敷地の用に供する土地（施行日以後に取得されたものに限る。）に対して課する特別土地保有税について適用する。 suppl-4061-15/art-10/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-10/par-3 The provisions of Article 586, paragraph (2), item (i)-14 or item (i)-15 of the New Act (limited to the part relating to special land holding tax imposed on land) apply to special land holding tax imposed on land used as the site of a house or structure prescribed in those provisions that is newly built or extended on or after the Effective Date (limited to land acquired on or after the Effective Date). machine translation, not official **第四項** 新法附則第三十一条の三第二項の規定は、平成六年一月一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、同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-4061-15/art-10/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-10/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-10/par-4 The provisions of Article 31-3, paragraph (2) of the Supplementary Provisions of the New Act apply to special land holding tax to be imposed on the acquisition of land on or after January 1, 1994, and with regard to special land holding tax imposed on the acquisition of land before that date, the provisions then in force continue to govern. machine translation, not official ### 第十一条（自動車取得税に関する経過措置） — Transitional Measures Concerning Automobile Acquisition Tax caption: machine translation, not official suppl-4061-15/art-11 · https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-11 **第一項** 施行日前の旧法附則第三十二条第四項に規定する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-4061-15/art-11/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-11/par-1 With regard to automobile acquisition tax imposed on the acquisition, before the Effective Date, of motor vehicles prescribed in Article 32, paragraph (4) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern. machine translation, not official ### 第十二条（事業所税に関する経過措置） — Transitional Measures Concerning Business Office Tax caption: machine translation, not official suppl-4061-15/art-12 · https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-12 **第一項** 旧法附則第三十二条の三の二第四項に規定する事業のうち、旧法附則第三十二条の三第九項に規定する承認の日から同項の政令で定める期間を経過する日以後に最初に終了する事業年度分まで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-4061-15/art-12/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-12/par-1 With regard to the calculation of the business floor area that is to be the tax base of the asset levy, within business office tax relating to business to be imposed on the business of corporations, among the business prescribed in Article 32-3-2, paragraph (4) of the Supplementary Provisions of the Former Act, up to the business year that first ends on or after the day on which the period specified by Cabinet Order referred to in Article 32-3, paragraph (9) of the Supplementary Provisions of the Former Act elapses from the date of the approval prescribed in that paragraph, the provisions then in force continue to govern. machine translation, not official ### 第十三条（都市計画税に関する経過措置） — Transitional Measures Concerning City Planning Tax caption: machine translation, not official suppl-4061-15/art-13 · https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-13 **第一項** 新法の規定中都市計画税に関する部分は、平成六年度以後の年度分の都市計画税について適用し、平成五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-4061-15/art-13/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-13/par-1 The provisions of the New Act relating to city planning tax apply to city planning tax for fiscal years beginning with fiscal year 1994, and with regard to city planning tax for fiscal years up to and including fiscal year 1993, the provisions then in force continue to govern. machine translation, not official ### 第十四条（都の特例に関する経過措置） — Transitional Measures Concerning Special Provisions for Tokyo Metropolis caption: machine translation, not official suppl-4061-15/art-14 · https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-14 **第一項** 新法第七百三十四条第三項の規定は、施行日以後に終了する事業年度又は同項において準用する新法第三百二十一条の八第四項の期間に係る法人の都民税について適用し、施行日前に終了した事業年度又は同項の期間に係る法人の都民税については、なお従前の例による。 suppl-4061-15/art-14/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-14/par-1 The provisions of Article 734, paragraph (3) of the New Act apply to corporate Tokyo inhabitant tax for business years ending on or after the Effective Date or for the period under Article 321-8, paragraph (4) of the New Act as applied mutatis mutandis in that paragraph, and with regard to corporate Tokyo inhabitant tax for business years that ended before the Effective Date or for the period under that paragraph, the provisions then in force continue to govern. machine translation, not official **第二項** 前項の規定にかかわらず、法人の施行日以後に終了する事業年度に係る新法第七百三十四条第三項において準用する新法第三百二十一条の八第一項の申告書（法人税法第七十一条第一項（同法第七十二条第一項の規定が適用される場合及びこれらの規定を同法第百四十五条第一項において準用する場合を含む。）の規定により法人税に係る申告書を提出する義務がある法人が、新法第七百三十四条第三項において準用する新法第三百二十一条の八第一項の規定により当該申告書の提出期限までに提出すべき申告書に限る。）の提出期限が施行日前である場合には、その法人の当該申告書に係る都民税として納付した又は納付すべきであった都民税については、なお従前の例による。 suppl-4061-15/art-14/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-14/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-14/par-2 Notwithstanding the provisions of the preceding paragraph, where the deadline for filing the return under Article 321-8, paragraph (1) of the New Act as applied mutatis mutandis in Article 734, paragraph (3) of the New Act for a business year of a corporation ending on or after the Effective Date (limited to a return that a corporation obliged to submit a return relating to corporation tax pursuant to Article 71, paragraph (1) of the Corporation Tax Act (including the case where Article 72, paragraph (1) of that Act applies and the case where these provisions are applied mutatis mutandis pursuant to Article 145, paragraph (1) of that Act) is to submit by the deadline for filing that return pursuant to Article 321-8, paragraph (1) of the New Act as applied mutatis mutandis in Article 734, paragraph (3) of the New Act) falls before the Effective Date, the provisions then in force continue to govern with regard to the Tokyo inhabitant tax that the corporation paid, or should have paid, in relation to that return. machine translation, not official ### 第十五条（優良住宅地の造成等のために土地等を譲渡した場合の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に関する経過措置） — Transitional Measures Concerning Special Provisions on Prefectural Inhabitant Tax and Municipal Inhabitant Tax on Long-term Capital Gains Where Land, Etc. Is Transferred for the Development of Superior Residential Land, etc. caption: machine translation, not official suppl-4061-15/art-15 · https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-15 **第一項** 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六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。 suppl-4061-15/art-15/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-15/par-1 The provisions of Article 34-2 of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax and municipal inhabitant tax relating to transfers by a person liable for the income levy on or after January 1, 1994 that fall under transfers for a superior residential area, etc. prescribed in paragraph (1) of that Article or transfers for a determined site for constructing a superior residential area, etc. prescribed in paragraph (2) of that Article, and with regard to individual prefectural inhabitant tax and municipal inhabitant tax relating to transfers by a person liable for the income levy before that date that fall under transfers for a superior residential area, etc. prescribed in Article 34-2, paragraph (1) of the Supplementary Provisions of the Former Act or transfers 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. machine translation, not official ### 第十六条（特定の国際的な博覧会に関する経過措置） — Transitional Measures Concerning Specified International Expositions caption: machine translation, not official suppl-4061-15/art-16 · https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-16 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-16 **第一項** 新法附則第四十条第二項の規定は、施行日以後に終了する事業年度又は新法第五十三条第四項若しくは第三百二十一条の八第四項の期間に係る法人の道府県民税又は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又はこれらの期間に係る法人の道府県民税又は市町村民税については、なお従前の例による。 suppl-4061-15/art-16/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-16/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-16/par-1 The provisions of Article 40, paragraph (2) of the Supplementary Provisions of the New Act apply to corporate prefectural inhabitant tax or corporate municipal inhabitant tax for business years ending on or after the Effective Date or for the period under Article 53, paragraph (4) or Article 321-8, paragraph (4) of the New Act, and with regard to corporate prefectural inhabitant tax or corporate municipal inhabitant tax for business years that ended before the Effective Date or for those periods, the provisions then in force continue to govern. machine translation, not official **第二項** 新法附則第四十条第三項の規定は、施行日以後に終了する事業年度分の法人の事業税及び施行日以後の解散又は合併による清算所得に対する法人の事業税について適用し、施行日前に終了した事業年度分の法人の事業税及び施行日前の解散又は合併による清算所得に対する事業税については、なお従前の例による。 suppl-4061-15/art-16/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-16/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-16/par-2 The provisions of Article 40, paragraph (3) of the Supplementary Provisions of the New Act apply to corporate enterprise tax for business years ending on or after the Effective Date and corporate enterprise tax on liquidation income due to dissolution or merger on or after the Effective Date, and with regard to corporate enterprise tax for business years that ended before the Effective Date and enterprise tax on liquidation income due to dissolution or merger before the Effective Date, the provisions then in force continue to govern. machine translation, not official ### 第十七条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions caption: machine translation, not official suppl-4061-15/art-17 · https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-17 **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-4061-15/art-17/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-17/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-17/par-1 For the application of penal provisions to acts committed before the enforcement of this Act, and to acts committed after the enforcement of this Act relating to local tax for which the provisions then in force are to continue to govern pursuant to the provisions of these Supplementary Provisions and to local tax relating to the provisions of the Former Act that are to remain in force pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern. machine translation, not official ### 第十八条（政令への委任） — Delegation to Cabinet Order caption: machine translation, not official suppl-4061-15/art-18 · https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-18 **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-4061-15/art-18/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-18/par-1 Beyond what is provided for in Article 2 of the Supplementary Provisions through the preceding Article, Transitional Measures necessary for the enforcement of this Act are specified by Cabinet Order. machine translation, not official ### 第二十一条（農用地開発公団法の一部を改正する法律の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Agricultural Land Development Corporation Act caption: machine translation, not official suppl-4061-15/art-21 · https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-21 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-21 **第一項** 前条の規定による改正後の農用地開発公団法の一部を改正する法律附則第十三条第九項の規定は、施行日以後の同項に規定する農業用施設の取得に対して課すべき不動産取得税について適用し、施行日前の前条の規定による改正前の農用地開発公団法の一部を改正する法律附則第十三条第九項に規定する農業用施設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-4061-15/art-21/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-21/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-21/par-1 The provisions of Article 13, paragraph (9) of the Supplementary Provisions of the Act Partially Amending the Agricultural Land Development Corporation Act, as amended by the provisions of the preceding Article, apply to real property acquisition tax to be imposed on the acquisition of agricultural facilities prescribed in that paragraph on or after the Effective Date, and with regard to real property acquisition tax imposed on the acquisition of agricultural facilities prescribed in Article 13, paragraph (9) of the Supplementary Provisions of the Act Partially Amending the Agricultural Land Development Corporation Act prior to amendment by the provisions of the preceding Article before the Effective Date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4061-15/art-1/par-1/item-1: 次条第二項 → 地方税法 附則第二条第二項 (Supplementary Provisions, Article 2, paragraph (2)), suppl-4061-15/art-2/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-2/par-2 - suppl-4061-15/art-1/par-1/item-1: 附則第六条第二項 → 地方税法 附則第六条第二項 (Supplementary Provisions, Article 6, paragraph (2)), suppl-4061-15/art-6/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-6/par-2 - suppl-4061-15/art-1/par-1/item-1: 第十五条 → 地方税法 附則第十五条 (Supplementary Provisions, Article 15), suppl-4061-15/art-15 — https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-15 - suppl-4061-15/art-2/par-1: 次項 → 地方税法 附則第二条第二項 (Supplementary Provisions, Article 2, paragraph (2)), suppl-4061-15/art-2/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-2/par-2 - suppl-4061-15/art-2/par-2: 新法第二十四条の五第一項 → 地方税法 第二十四条の五第一項 (Article 24-5, paragraph (1)), art-24-5/par-1 — https://japanlaw.org/en/local-tax-act/art-24-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-24-5/par-1 - suppl-4061-15/art-2/par-3: 新法第五十二条第一項 → 地方税法 第五十二条第一項 (Article 52, paragraph (1)), art-52/par-1 — https://japanlaw.org/en/local-tax-act/art-52/par-1 · https://japanlaw.org/l/325AC0000000226/art-52/par-1 - suppl-4061-15/art-2/par-3: 新法第五十三条第四項 → 地方税法 第五十三条第四項 (Article 53, paragraph (4)), art-53/par-4 — https://japanlaw.org/en/local-tax-act/art-53/par-4 · https://japanlaw.org/l/325AC0000000226/art-53/par-4 - suppl-4061-15/art-2/par-4: 前項 → 地方税法 附則第二条第三項 (Supplementary Provisions, Article 2, paragraph (3)), suppl-4061-15/art-2/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-2/par-3 - suppl-4061-15/art-2/par-4: 新法第五十三条第一項 → 地方税法 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — https://japanlaw.org/en/local-tax-act/art-53/par-1 · https://japanlaw.org/l/325AC0000000226/art-53/par-1 - suppl-4061-15/art-2/par-5: 新法第五十三条第十五項から第十八項まで → 地方税法 第五十三条第十五項 (Article 53, paragraph (15)), art-53/par-15 — https://japanlaw.org/en/local-tax-act/art-53/par-15 · https://japanlaw.org/l/325AC0000000226/art-53/par-15 - suppl-4061-15/art-2/par-5: 新法第五十三条第十五項から第十八項まで → 地方税法 第五十三条第十六項 (Article 53, paragraph (16)), art-53/par-16 — https://japanlaw.org/en/local-tax-act/art-53/par-16 · https://japanlaw.org/l/325AC0000000226/art-53/par-16 - suppl-4061-15/art-2/par-5: 新法第五十三条第十五項から第十八項まで → 地方税法 第五十三条第十七項 (Article 53, paragraph (17)), art-53/par-17 — https://japanlaw.org/en/local-tax-act/art-53/par-17 · https://japanlaw.org/l/325AC0000000226/art-53/par-17 - suppl-4061-15/art-2/par-5: 新法第五十三条第十五項から第十八項まで → 地方税法 第五十三条第十八項 (Article 53, paragraph (18)), art-53/par-18 — https://japanlaw.org/en/local-tax-act/art-53/par-18 · https://japanlaw.org/l/325AC0000000226/art-53/par-18 - suppl-4061-15/art-2/par-5: 第二十項 → 地方税法 第五十三条第三十二項 (Article 53, paragraph (32)), art-53/par-32 — https://japanlaw.org/en/local-tax-act/art-53/par-32 · https://japanlaw.org/l/325AC0000000226/art-53/par-32 - suppl-4061-15/art-2/par-5: 新法第五十五条第一項 → 地方税法 第五十五条第一項 (Article 55, paragraph (1)), art-55/par-1 — https://japanlaw.org/en/local-tax-act/art-55/par-1 · https://japanlaw.org/l/325AC0000000226/art-55/par-1 - suppl-4061-15/art-2/par-5: 第三項 → 地方税法 第五十五条第三項 (Article 55, paragraph (3)), art-55/par-3 — https://japanlaw.org/en/local-tax-act/art-55/par-3 · https://japanlaw.org/l/325AC0000000226/art-55/par-3 - suppl-4061-15/art-3/par-1: 新法第七十二条の三十九第一項 → 地方税法 第七十二条の三十九第一項 (Article 72-39, paragraph (1)), art-72-39/par-1 — https://japanlaw.org/en/local-tax-act/art-72-39/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-39/par-1 - suppl-4061-15/art-3/par-1: 第三項 → 地方税法 第七十二条の三十九第三項 (Article 72-39, paragraph (3)), art-72-39/par-3 — https://japanlaw.org/en/local-tax-act/art-72-39/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-39/par-3 - suppl-4061-15/art-3/par-1: 第七十二条の四十一第一項 → 地方税法 第七十二条の四十一第一項 (Article 72-41, paragraph (1)), art-72-41/par-1 — https://japanlaw.org/en/local-tax-act/art-72-41/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-41/par-1 - suppl-4061-15/art-3/par-1: 第三項 → 地方税法 第七十二条の四十一第三項 (Article 72-41, paragraph (3)), art-72-41/par-3 — https://japanlaw.org/en/local-tax-act/art-72-41/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-41/par-3 - suppl-4061-15/art-4/par-2: 新法附則第十一条の五第一項 → 地方税法 附則第十一条の五第一項 (Supplementary Provisions, Article 11-5, paragraph (1)), suppl-3251-226/art-11-5/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-11-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11-5/par-1 - suppl-4061-15/art-4/par-2: 第二項 → 地方税法 附則第十一条の五第二項 (Supplementary Provisions, Article 11-5, paragraph (2)), suppl-3251-226/art-11-5/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-11-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11-5/par-2 - suppl-4061-15/art-4/par-3: 新法附則第十一条の五第三項 → 地方税法 附則第十一条の五第三項 (Supplementary Provisions, Article 11-5, paragraph (3)), suppl-3251-226/art-11-5/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-11-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11-5/par-3 - suppl-4061-15/art-4/par-3: 新法第七十三条の十四第八項 → 地方税法 第七十三条の十四第九項 (Article 73-14, paragraph (9)), art-73-14/par-9 — https://japanlaw.org/en/local-tax-act/art-73-14/par-9 · https://japanlaw.org/l/325AC0000000226/art-73-14/par-9 - suppl-4061-15/art-4/par-3: 第十項 → 地方税法 第七十三条の十四第十一項 (Article 73-14, paragraph (11)), art-73-14/par-11 — https://japanlaw.org/en/local-tax-act/art-73-14/par-11 · https://japanlaw.org/l/325AC0000000226/art-73-14/par-11 - suppl-4061-15/art-4/par-3: 第十三項 → 地方税法 第七十三条の十四第十四項 (Article 73-14, paragraph (14)), art-73-14/par-14 — https://japanlaw.org/en/local-tax-act/art-73-14/par-14 · https://japanlaw.org/l/325AC0000000226/art-73-14/par-14 - suppl-4061-15/art-4/par-3: 第七十三条の二十七の二第一項 → 地方税法 第七十三条の二十七の二第一項 (Article 73-27-2, paragraph (1)), art-73-27-2/par-1 — https://japanlaw.org/en/local-tax-act/art-73-27-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-27-2/par-1 - suppl-4061-15/art-4/par-4: 新法第三百八十八条第一項 → 地方税法 第三百八十八条第一項 (Article 388, paragraph (1)), art-388/par-1 — https://japanlaw.org/en/local-tax-act/art-388/par-1 · https://japanlaw.org/l/325AC0000000226/art-388/par-1 - suppl-4061-15/art-4/par-4: 新法附則第十一条の五第一項 → 地方税法 附則第十一条の五第一項 (Supplementary Provisions, Article 11-5, paragraph (1)), suppl-3251-226/art-11-5/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-11-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11-5/par-1 - suppl-4061-15/art-4/par-5: 小笠原諸島振興開発特別措置法（昭和四十四年法律第七十九号）第十六条第一項 → e-Gov law 344AC0000000079, 第十六条第一項 (Article 16, paragraph (1)), art-16/par-1 — not held in this collection - suppl-4061-15/art-4/par-5: 新法第三百八十八条第一項 → 地方税法 第三百八十八条第一項 (Article 388, paragraph (1)), art-388/par-1 — https://japanlaw.org/en/local-tax-act/art-388/par-1 · https://japanlaw.org/l/325AC0000000226/art-388/par-1 - suppl-4061-15/art-4/par-5: 新法附則第十一条の五第一項 → 地方税法 附則第十一条の五第一項 (Supplementary Provisions, Article 11-5, paragraph (1)), suppl-3251-226/art-11-5/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-11-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11-5/par-1 - suppl-4061-15/art-5/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-4061-15/art-6/par-1: 次項 → 地方税法 附則第六条第二項 (Supplementary Provisions, Article 6, paragraph (2)), suppl-4061-15/art-6/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-6/par-2 - suppl-4061-15/art-6/par-2: 新法第二百九十五条第一項 → 地方税法 第二百九十五条第一項 (Article 295, paragraph (1)), art-295/par-1 — https://japanlaw.org/en/local-tax-act/art-295/par-1 · https://japanlaw.org/l/325AC0000000226/art-295/par-1 - suppl-4061-15/art-6/par-3: 新法第三百十二条第一項 → 地方税法 第三百十二条第一項 (Article 312, paragraph (1)), art-312/par-1 — https://japanlaw.org/en/local-tax-act/art-312/par-1 · https://japanlaw.org/l/325AC0000000226/art-312/par-1 - suppl-4061-15/art-6/par-3: 新法第三百二十一条の八第四項 → 地方税法 第三百二十一条の八第四項 (Article 321-8, paragraph (4)), art-321-8/par-4 — https://japanlaw.org/en/local-tax-act/art-321-8/par-4 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-4 - suppl-4061-15/art-6/par-4: 前項 → 地方税法 附則第六条第三項 (Supplementary Provisions, Article 6, paragraph (3)), suppl-4061-15/art-6/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-6/par-3 - suppl-4061-15/art-6/par-4: 新法第三百二十一条の八第一項 → 地方税法 第三百二十一条の八第一項 (Article 321-8, paragraph (1)), art-321-8/par-1 — https://japanlaw.org/en/local-tax-act/art-321-8/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-1 - suppl-4061-15/art-6/par-5: 新法第三百二十一条の八第十一項から第十五項まで → 地方税法 第三百二十一条の八第十一項 (Article 321-8, paragraph (11)), art-321-8/par-11 — https://japanlaw.org/en/local-tax-act/art-321-8/par-11 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-11 - suppl-4061-15/art-6/par-5: 新法第三百二十一条の八第十一項から第十五項まで → 地方税法 第三百二十一条の八第十二項 (Article 321-8, paragraph (12)), art-321-8/par-12 — https://japanlaw.org/en/local-tax-act/art-321-8/par-12 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-12 - suppl-4061-15/art-6/par-5: 新法第三百二十一条の八第十一項から第十五項まで → 地方税法 第三百二十一条の八第十五項 (Article 321-8, paragraph (15)), art-321-8/par-15 — https://japanlaw.org/en/local-tax-act/art-321-8/par-15 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-15 - suppl-4061-15/art-6/par-5: 新法第三百二十一条の十一第一項 → 地方税法 第三百二十一条の十一第一項 (Article 321-11, paragraph (1)), art-321-11/par-1 — https://japanlaw.org/en/local-tax-act/art-321-11/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-11/par-1 - suppl-4061-15/art-6/par-5: 第三項 → 地方税法 第三百二十一条の十一第三項 (Article 321-11, paragraph (3)), art-321-11/par-3 — https://japanlaw.org/en/local-tax-act/art-321-11/par-3 · https://japanlaw.org/l/325AC0000000226/art-321-11/par-3 - suppl-4061-15/art-7/par-2: 新法第三百四十九条の三第八項 → 地方税法 第三百四十九条の三第七項 (Article 349-3, paragraph (7)), art-349-3/par-7 — https://japanlaw.org/en/local-tax-act/art-349-3/par-7 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-7 - suppl-4061-15/art-7/par-4: 新法第三百四十九条の三第三十四項 → 地方税法 第三百四十九条の三第三十三項 (Article 349-3, paragraph (33)), art-349-3/par-33 — https://japanlaw.org/en/local-tax-act/art-349-3/par-33 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-33 - suppl-4061-15/art-7/par-7: 地方税法附則第十六条の二第十項 → 地方税法 附則第十六条の二第十三項 (Supplementary Provisions, Article 16-2, paragraph (13)), suppl-3251-226/art-16-2/par-13 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-16-2/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-16-2/par-13 - suppl-4061-15/art-8/par-1: 新法附則第十九条第一項 → 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-4061-15/art-8/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-4061-15/art-8/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-4061-15/art-8/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-4061-15/art-8/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-4061-15/art-8/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-4061-15/art-8/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-4061-15/art-8/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-4061-15/art-8/par-1: 地方税法及び地方財政法の一部を改正する法律（平成六年法律第十五号）附則第八条 → 地方税法 附則第八条 (Supplementary Provisions, Article 8), suppl-4061-15/art-8 — https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-8 - suppl-4061-15/art-8/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-4061-15/art-9/par-1: 中小企業等協同組合法（昭和二十四年法律第百八十一号）第九条の九第一項第一号 → e-Gov law 324AC0000000181, 第九条の九第一項第一号 (Article 9-9, paragraph (1), item (i)), art-9-9/par-1/item-1 — not held in this collection - suppl-4061-15/art-9/par-1: この条 → 地方税法 附則第九条 (Supplementary Provisions, Article 9), suppl-4061-15/art-9 — https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-9 - suppl-4061-15/art-9/par-1: 次項 → 地方税法 附則第九条第二項 (Supplementary Provisions, Article 9, paragraph (2)), suppl-4061-15/art-9/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-9/par-2 - suppl-4061-15/art-9/par-1: 第三項 → 地方税法 附則第九条第三項 (Supplementary Provisions, Article 9, paragraph (3)), suppl-4061-15/art-9/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-9/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-9/par-3 - suppl-4061-15/art-9/par-1: 新法第七百二条第一項 → 地方税法 第七百二条第一項 (Article 702, paragraph (1)), art-702/par-1 — https://japanlaw.org/en/local-tax-act/art-702/par-1 · https://japanlaw.org/l/325AC0000000226/art-702/par-1 - suppl-4061-15/art-9/par-2: この条 → 地方税法 附則第九条 (Supplementary Provisions, Article 9), suppl-4061-15/art-9 — https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-9 - suppl-4061-15/art-9/par-2: 第三百四十九条の三第三十四項 → 地方税法 第三百四十九条の三第三十三項 (Article 349-3, paragraph (33)), art-349-3/par-33 — https://japanlaw.org/en/local-tax-act/art-349-3/par-33 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-33 - suppl-4061-15/art-9/par-2: 平成十一年改正後の地方税法第七百二条第一項 → 地方税法 第七百二条第一項 (Article 702, paragraph (1)), art-702/par-1 — https://japanlaw.org/en/local-tax-act/art-702/par-1 · https://japanlaw.org/l/325AC0000000226/art-702/par-1 - suppl-4061-15/art-9/par-3: 次項 → 地方税法 附則第九条第四項 (Supplementary Provisions, Article 9, paragraph (4)), suppl-4061-15/art-9/par-4 — https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-9/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-9/par-4 - suppl-4061-15/art-9/par-3: 第五項 → 地方税法 附則第九条第五項 (Supplementary Provisions, Article 9, paragraph (5)), suppl-4061-15/art-9/par-5 — https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-9/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-9/par-5 - suppl-4061-15/art-9/par-3: 前二項 → 地方税法 附則第九条第一項 (Supplementary Provisions, Article 9, paragraph (1)), suppl-4061-15/art-9/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-9/par-1 - suppl-4061-15/art-9/par-3: 前二項 → 地方税法 附則第九条第二項 (Supplementary Provisions, Article 9, paragraph (2)), suppl-4061-15/art-9/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-9/par-2 - suppl-4061-15/art-9/par-3: 新法第七百二条第一項 → 地方税法 第七百二条第一項 (Article 702, paragraph (1)), art-702/par-1 — https://japanlaw.org/en/local-tax-act/art-702/par-1 · https://japanlaw.org/l/325AC0000000226/art-702/par-1 - suppl-4061-15/art-9/par-3: 地方税法附則第十六条の二第十項 → 地方税法 附則第十六条の二第十三項 (Supplementary Provisions, Article 16-2, paragraph (13)), suppl-3251-226/art-16-2/par-13 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-16-2/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-16-2/par-13 - suppl-4061-15/art-9/par-4: 平成十一年改正後の地方税法第三百四十九条の三第三十四項 → 地方税法 第三百四十九条の三第三十三項 (Article 349-3, paragraph (33)), art-349-3/par-33 — https://japanlaw.org/en/local-tax-act/art-349-3/par-33 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-33 - suppl-4061-15/art-9/par-4: 第一項 → 地方税法 附則第九条第一項 (Supplementary Provisions, Article 9, paragraph (1)), suppl-4061-15/art-9/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-9/par-1 - suppl-4061-15/art-9/par-4: 第二項 → 地方税法 附則第九条第二項 (Supplementary Provisions, Article 9, paragraph (2)), suppl-4061-15/art-9/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-9/par-2 - suppl-4061-15/art-9/par-4: 平成十一年改正後の地方税法第七百二条第一項 → 地方税法 第七百二条第一項 (Article 702, paragraph (1)), art-702/par-1 — https://japanlaw.org/en/local-tax-act/art-702/par-1 · https://japanlaw.org/l/325AC0000000226/art-702/par-1 - suppl-4061-15/art-9/par-4: 当該事務所及び倉庫のうち地方税法等の一部を改正する法律（平成十二年法律第四号）附則第七条第十七項 → 地方税法 附則第七条第十七項 (Supplementary Provisions, Article 7, paragraph (17)), suppl-4121-4/art-7/par-17 — https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-7/par-17 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-7/par-17 - suppl-4061-15/art-9/par-5: 平成十一年改正後の地方税法第三百四十九条の三第三十四項 → 地方税法 第三百四十九条の三第三十三項 (Article 349-3, paragraph (33)), art-349-3/par-33 — https://japanlaw.org/en/local-tax-act/art-349-3/par-33 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-33 - suppl-4061-15/art-9/par-5: 第一項 → 地方税法 附則第九条第一項 (Supplementary Provisions, Article 9, paragraph (1)), suppl-4061-15/art-9/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-9/par-1 - suppl-4061-15/art-9/par-5: 第二項 → 地方税法 附則第九条第二項 (Supplementary Provisions, Article 9, paragraph (2)), suppl-4061-15/art-9/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-9/par-2 - suppl-4061-15/art-9/par-5: 平成十一年改正後の地方税法第七百二条第一項 → 地方税法 第七百二条第一項 (Article 702, paragraph (1)), art-702/par-1 — https://japanlaw.org/en/local-tax-act/art-702/par-1 · https://japanlaw.org/l/325AC0000000226/art-702/par-1 - suppl-4061-15/art-9/par-5: 当該事務所及び倉庫のうち地方税法等の一部を改正する法律（平成十二年法律第四号）附則第七条第十七項 → 地方税法 附則第七条第十七項 (Supplementary Provisions, Article 7, paragraph (17)), suppl-4121-4/art-7/par-17 — https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-7/par-17 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-7/par-17 - suppl-4061-15/art-9/par-6: 前各項 → 地方税法 附則第九条第一項 (Supplementary Provisions, Article 9, paragraph (1)), suppl-4061-15/art-9/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-9/par-1 - suppl-4061-15/art-9/par-6: 前各項 → 地方税法 附則第九条第二項 (Supplementary Provisions, Article 9, paragraph (2)), suppl-4061-15/art-9/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-9/par-2 - suppl-4061-15/art-9/par-6: 前各項 → 地方税法 附則第九条第三項 (Supplementary Provisions, Article 9, paragraph (3)), suppl-4061-15/art-9/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-9/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-9/par-3 - suppl-4061-15/art-9/par-6: 前各項 → 地方税法 附則第九条第四項 (Supplementary Provisions, Article 9, paragraph (4)), suppl-4061-15/art-9/par-4 — https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-9/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-9/par-4 - suppl-4061-15/art-9/par-6: 前各項 → 地方税法 附則第九条第五項 (Supplementary Provisions, Article 9, paragraph (5)), suppl-4061-15/art-9/par-5 — https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-9/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-9/par-5 - suppl-4061-15/art-9/par-6: 新法附則第十五条の四 → 地方税法 附則第十五条の四 (Supplementary Provisions, Article 15-4), suppl-3251-226/art-15-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-4 - suppl-4061-15/art-9/par-6: 前三条 → 地方税法 附則第十五条の二 (Supplementary Provisions, Article 15-2), suppl-3251-226/art-15-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-2 - suppl-4061-15/art-9/par-6: 前三条 → 地方税法 附則第十五条の三 (Supplementary Provisions, Article 15-3), suppl-3251-226/art-15-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-3 - suppl-4061-15/art-9/par-6: 前三条 → 地方税法 附則第十五条の三の二 (Supplementary Provisions, Article 15-3-2), suppl-3251-226/art-15-3-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15-3-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15-3-2 - suppl-4061-15/art-10/par-1: 第三項 → 地方税法 附則第十条第三項 (Supplementary Provisions, Article 10, paragraph (3)), suppl-4061-15/art-10/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-10/par-3 - suppl-4061-15/art-10/par-2: 第四項 → 地方税法 附則第十条第四項 (Supplementary Provisions, Article 10, paragraph (4)), suppl-4061-15/art-10/par-4 — https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-10/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-10/par-4 - suppl-4061-15/art-10/par-4: 新法附則第三十一条の三第二項 → 地方税法 附則第三十一条の三第二項 (Supplementary Provisions, Article 31-3, paragraph (2)), suppl-3251-226/art-31-3/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-31-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-3/par-2 - suppl-4061-15/art-14/par-1: 新法第七百三十四条第三項 → 地方税法 第七百三十四条第三項 (Article 734, paragraph (3)), art-734/par-3 — https://japanlaw.org/en/local-tax-act/art-734/par-3 · https://japanlaw.org/l/325AC0000000226/art-734/par-3 - suppl-4061-15/art-14/par-1: 新法第三百二十一条の八第四項 → 地方税法 第三百二十一条の八第四項 (Article 321-8, paragraph (4)), art-321-8/par-4 — https://japanlaw.org/en/local-tax-act/art-321-8/par-4 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-4 - suppl-4061-15/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-4061-15/art-14/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-14/par-1 - suppl-4061-15/art-14/par-2: 新法第七百三十四条第三項 → 地方税法 第七百三十四条第三項 (Article 734, paragraph (3)), art-734/par-3 — https://japanlaw.org/en/local-tax-act/art-734/par-3 · https://japanlaw.org/l/325AC0000000226/art-734/par-3 - suppl-4061-15/art-14/par-2: 新法第三百二十一条の八第一項 → 地方税法 第三百二十一条の八第一項 (Article 321-8, paragraph (1)), art-321-8/par-1 — https://japanlaw.org/en/local-tax-act/art-321-8/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-1 - suppl-4061-15/art-15/par-1: 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-4061-15/art-15/par-1: 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-4061-15/art-15/par-1: 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-4061-15/art-16/par-1: 新法第五十三条第四項 → 地方税法 第五十三条第四項 (Article 53, paragraph (4)), art-53/par-4 — https://japanlaw.org/en/local-tax-act/art-53/par-4 · https://japanlaw.org/l/325AC0000000226/art-53/par-4 - suppl-4061-15/art-16/par-1: 第三百二十一条の八第四項 → 地方税法 第三百二十一条の八第四項 (Article 321-8, paragraph (4)), art-321-8/par-4 — https://japanlaw.org/en/local-tax-act/art-321-8/par-4 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-4 - suppl-4061-15/art-18/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-4061-15/art-10 — https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-10 - suppl-4061-15/art-18/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-4061-15/art-11 — https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-11 - suppl-4061-15/art-18/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-4061-15/art-12 — https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-12 - suppl-4061-15/art-18/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-4061-15/art-13 — https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-13 - suppl-4061-15/art-18/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-4061-15/art-14 — https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-14 - suppl-4061-15/art-18/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-4061-15/art-15 — https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-15 - suppl-4061-15/art-18/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-4061-15/art-16 — https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-16 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-16 - suppl-4061-15/art-18/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-4061-15/art-17 — https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-17 - suppl-4061-15/art-18/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-4061-15/art-2 — https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-2 - suppl-4061-15/art-18/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-4061-15/art-3 — https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-3 - suppl-4061-15/art-18/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-4061-15/art-4 — https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-4 - suppl-4061-15/art-18/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-4061-15/art-5 — https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-5 - suppl-4061-15/art-18/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-4061-15/art-6 — https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-6 - suppl-4061-15/art-18/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-4061-15/art-7 — https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-7 - suppl-4061-15/art-18/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-4061-15/art-8 — https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-8 - suppl-4061-15/art-18/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-4061-15/art-9 — https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-9 ## Cited by 16 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-4061-15/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-1/par-1/item-1 - 地方税法 附則第二条第一項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-2/par-1 - 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-4061-15/art-2/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-2/par-4 - 地方税法 附則第六条第一項（市町村民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-6/par-1 - 地方税法 附則第六条第四項（市町村民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-6/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-6/par-4 - 地方税法 附則第八条第一項 — https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-8/par-1 - 地方税法 附則第九条第一項（信用協同組合等に係る固定資産税又は都市計画税の非課税措置の廃止に伴う経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-9/par-1 - 地方税法 附則第九条第二項（信用協同組合等に係る固定資産税又は都市計画税の非課税措置の廃止に伴う経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-9/par-2 - 地方税法 附則第九条第三項（信用協同組合等に係る固定資産税又は都市計画税の非課税措置の廃止に伴う経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-9/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-9/par-3 - 地方税法 附則第九条第四項（信用協同組合等に係る固定資産税又は都市計画税の非課税措置の廃止に伴う経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-9/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-9/par-4 - 地方税法 附則第九条第五項（信用協同組合等に係る固定資産税又は都市計画税の非課税措置の廃止に伴う経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-9/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-9/par-5 - 地方税法 附則第九条第六項（信用協同組合等に係る固定資産税又は都市計画税の非課税措置の廃止に伴う経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-9/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-9/par-6 - 地方税法 附則第十条第一項（特別土地保有税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-10/par-1 - 地方税法 附則第十条第二項（特別土地保有税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-10/par-2 - 地方税法 附則第十四条第二項（都の特例に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-14/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-14/par-2 - 地方税法 附則第十八条第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-18/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), retrieved 2026-10-27 - Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-236, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-286, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-003, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-235, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-240, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-241, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-253, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-254, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-255, 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