# 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-4071-40. 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-4071-40` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4071-40 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4071-40 - 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 平成七年三月二三日法律第四〇号 suppl-4071-40 · https://japanlaw.org/en/local-tax-act/suppl-4071-40 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4071-40/art-1 · https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-1 **第一項** この法律は、平成七年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。 suppl-4071-40/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-1/par-1 This Act comes into effect on April 1, 1995; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items: machine translation, not official **一** 第三百四十九条の三第二十七項及び第三十項から第三十三項までの改正規定、附則第五条の改正規定、附則第三十四条第一項の改正規定（「第三項第三号」を「第四項第三号」に改める部分を除く。）、同条第三項の改正規定（同項を同条第四項とする部分を除く。）、同条第四項の改正規定（「第三百十四条の二の規定」と」の下に「、「百分の二」とあるのは「百分の五・五」と、「八十万円」とあるのは「二百二十万円」と」を加える部分に限る。）、附則第三十四条の二第一項及び第二項の改正規定、同条第四項の改正規定（「第二項中「前条第一項」とあるのは「前条第四項において準用する同条第一項」を「第二項中「前条第一項」とあるのは「前条第五項において準用する同条第一項」に改める部分を除く。）、附則第三十四条の三第一項の改正規定（「額は」の下に「、同条第一項各号の規定にかかわらず」を加える部分に限る。）、同条第三項の改正規定（「附則第三十四条第四項」を「附則第三十四条第五項」に改める部分を除く。）、附則第三十五条第一項第一号の改正規定（「附則第三十四条第三項第三号」を「附則第三十四条第四項第三号」に改める部分を除く。）、同項第二号の改正規定並びに同条第四項の改正規定（「第三十一条第五項第二号」を「第三十一条第六項第二号」に改める部分に限る。）並びに附則第六条第四項及び第五項、第十二条第二項及び第三項、第十三条第一項、第二項、第四項及び第五項並びに第十四条の規定　平成八年四月一日 suppl-4071-40/art-1/par-1/item-1 · https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-1/par-1/item-1 the provisions amending Article 349-3, paragraphs (27) and (30) through (33); the provisions amending Article 5 of the Supplementary Provisions; the provisions amending Article 34, paragraph (1) of the Supplementary Provisions (excluding the part replacing "paragraph (3), item (iii)" with "paragraph (4), item (iii)"); the provisions amending Article 34, paragraph (3) of the Supplementary Provisions (excluding the part making that paragraph paragraph (4) of that Article); the provisions amending Article 34, paragraph (4) of the Supplementary Provisions (limited to the part adding ", '2 percent' is deemed to be replaced with '5.5 percent', and '800,000 yen' is deemed to be replaced with '2,200,000 yen'" after "the provisions of Article 314-2' with"); the provisions amending Article 34-2, paragraphs (1) and (2) of the Supplementary Provisions; the provisions amending Article 34-2, paragraph (4) of the Supplementary Provisions (excluding the part replacing "paragraph (2), 'paragraph (1) of the preceding Article' is deemed to be replaced with 'paragraph (1) of the preceding Article as applied mutatis mutandis pursuant to paragraph (4) of the preceding Article'" with "paragraph (2), 'paragraph (1) of the preceding Article' is deemed to be replaced with 'paragraph (1) of the preceding Article as applied mutatis mutandis pursuant to paragraph (5) of the preceding Article'"); the provisions amending Article 34-3, paragraph (1) of the Supplementary Provisions (limited to the part adding ", notwithstanding the provisions of each item of paragraph (1) of that Article" after "the amount"); the provisions amending Article 34-3, paragraph (3) of the Supplementary Provisions (excluding the part replacing "Article 34, paragraph (4) of the Supplementary Provisions" with "Article 34, paragraph (5) of the Supplementary Provisions"); the provisions amending Article 35, paragraph (1), item (i) of the Supplementary Provisions (excluding the part replacing "Article 34, paragraph (3), item (iii) of the Supplementary Provisions" with "Article 34, paragraph (4), item (iii) of the Supplementary Provisions"); the provisions amending Article 35, paragraph (1), item (ii) of the Supplementary Provisions; the provisions amending Article 35, paragraph (4) of the Supplementary Provisions (limited to the part replacing "Article 31, paragraph (5), item (ii)" with "Article 31, paragraph (6), item (ii)"); and the provisions of Article 6, paragraphs (4) and (5), Article 12, paragraphs (2) and (3), Article 13, paragraphs (1), (2), (4) and (5) and Article 14 of the Supplementary Provisions: April 1, 1996 machine translation, not official **二** 附則第三十四条第一項の改正規定（「第三項第三号」を「第四項第三号」に改める部分に限る。）、同項の次に一項を加える改正規定、同条第二項の改正規定、同条第三項の改正規定（同項を同条第四項とする部分に限る。）、同条第四項の改正規定（「第三百十四条の二の規定」と」の下に「、「百分の二」とあるのは「百分の五・五」と、「八十万円」とあるのは「二百二十万円」と」を加える部分を除く。）、同条に二項を加える改正規定、附則第三十四条の二第四項の改正規定（「第二項中「前条第一項」とあるのは「前条第四項において準用する同条第一項」を「第二項中「前条第一項」とあるのは「前条第五項において準用する同条第一項」に改める部分に限る。）、附則第三十四条の三第一項の改正規定（「額は」の下に「、同条第一項各号の規定にかかわらず」を加える部分を除く。）、同条第三項の改正規定（「附則第三十四条第四項」を「附則第三十四条第五項」に改める部分に限る。）、附則第三十五条第一項第一号の改正規定（「附則第三十四条第三項第三号」を「附則第三十四条第四項第三号」に改める部分に限る。）、同条第二項の改正規定及び同条第四項の改正規定（「第三十一条第五項第二号」を「第三十一条第六項第二号」に改める部分を除く。）並びに附則第十三条第三項の規定　平成九年四月一日 suppl-4071-40/art-1/par-1/item-2 · https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-1/par-1/item-2 the provisions amending Article 34, paragraph (1) of the Supplementary Provisions (limited to the part replacing "paragraph (3), item (iii)" with "paragraph (4), item (iii)"); the provisions adding one paragraph after that paragraph; the provisions amending Article 34, paragraph (2) of the Supplementary Provisions; the provisions amending Article 34, paragraph (3) of the Supplementary Provisions (limited to the part making that paragraph paragraph (4) of that Article); the provisions amending Article 34, paragraph (4) of the Supplementary Provisions (excluding the part adding ", '2 percent' is deemed to be replaced with '5.5 percent', and '800,000 yen' is deemed to be replaced with '2,200,000 yen'" after "the provisions of Article 314-2' with"); the provisions adding two paragraphs to Article 34 of the Supplementary Provisions; the provisions amending Article 34-2, paragraph (4) of the Supplementary Provisions (limited to the part replacing "paragraph (2), 'paragraph (1) of the preceding Article' is deemed to be replaced with 'paragraph (1) of the preceding Article as applied mutatis mutandis pursuant to paragraph (4) of the preceding Article'" with "paragraph (2), 'paragraph (1) of the preceding Article' is deemed to be replaced with 'paragraph (1) of the preceding Article as applied mutatis mutandis pursuant to paragraph (5) of the preceding Article'"); the provisions amending Article 34-3, paragraph (1) of the Supplementary Provisions (excluding the part adding ", notwithstanding the provisions of each item of paragraph (1) of that Article" after "the amount"); the provisions amending Article 34-3, paragraph (3) of the Supplementary Provisions (limited to the part replacing "Article 34, paragraph (4) of the Supplementary Provisions" with "Article 34, paragraph (5) of the Supplementary Provisions"); the provisions amending Article 35, paragraph (1), item (i) of the Supplementary Provisions (limited to the part replacing "Article 34, paragraph (3), item (iii) of the Supplementary Provisions" with "Article 34, paragraph (4), item (iii) of the Supplementary Provisions"); the provisions amending Article 35, paragraph (2) of the Supplementary Provisions; the provisions amending Article 35, paragraph (4) of the Supplementary Provisions (excluding the part replacing "Article 31, paragraph (5), item (ii)" with "Article 31, paragraph (6), item (ii)"); and the provisions of Article 13, paragraph (3) of the Supplementary Provisions: April 1, 1997 machine translation, not official **三** 第五十三条第三項及び第三百二十一条の八第三項の改正規定（これらの規定の改正規定中「（同条第十六項において準用する場合を含む。）」を削る部分を除く。）　中小企業の創造的事業活動の促進に関する臨時措置法（平成七年法律第四十七号）の施行の日 suppl-4071-40/art-1/par-1/item-3 · https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-1/par-1/item-3 the provisions amending Article 53, paragraph (3) and Article 321-8, paragraph (3) (excluding the part deleting "(including the case where applied mutatis mutandis pursuant to paragraph (16) of the same Article)" in those amending provisions): the date of enforcement of the Act on Temporary Measures for Promoting Creative Business Activities of Small and Medium-Sized Enterprises (Act No. 47 of 1995) machine translation, not official **四** 附則第八条第一項及び第二項の改正規定（これらの規定の改正規定中「平成七年三月三十一日」を「平成九年三月三十一日」に改める部分を除く。）　特定事業者の事業革新の円滑化に関する臨時措置法（平成七年法律第六十一号）の施行の日 suppl-4071-40/art-1/par-1/item-4 · https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-1/par-1/item-4 the provisions amending Article 8, paragraphs (1) and (2) of the Supplementary Provisions (excluding the part replacing "March 31, 1995" with "March 31, 1997" in those amending provisions): the date of enforcement of the Act on Temporary Measures for Facilitating Business Innovation by Specified Business Operators (Act No. 61 of 1995) 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-4071-40/art-2 · https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-2 **第一項** 改正後の地方税法（以下「新法」という。）第二十三条第一項第十四号ホの規定は、平成七年四月一日（以下「施行日」という。）以後に租税特別措置法の一部を改正する法律（平成七年法律第五十五号）による改正後の租税特別措置法（昭和三十二年法律第二十六号）第四十一条の九第一項に規定する預入等をする同項に規定する預貯金等について適用する。 suppl-4071-40/art-2/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-2/par-1 The provisions of Article 23, paragraph (1), item (xiv), (e) of the Local Tax Act as amended (hereinafter referred to as the "New Act") apply to the deposits and savings, etc. prescribed in Article 41-9, paragraph (1) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) as amended by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 55 of 1995), for which deposits, etc. prescribed in that paragraph are made on or after April 1, 1995 (hereinafter referred to as 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-4071-40/art-3 · https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-3 **第一項** 新法附則第九条第二項の規定は、施行日以後に開始する事業年度分の法人の事業税について適用し、施行日前に開始した事業年度分の法人の事業税については、なお従前の例による。 suppl-4071-40/art-3/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-3/par-1 The provisions of Article 9, paragraph (2) of the Supplementary Provisions of the New Act apply to corporate enterprise tax for business years beginning on or after the Effective Date, and with regard to corporate enterprise tax for business years that began before the Effective Date, the provisions then in force continue to govern. 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-4071-40/art-4 · https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/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-4071-40/art-4/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/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** 新法附則第十二条の規定は、平成七年一月一日以後の同条第一項に規定する農地、採草放牧地及び準農地の取得に対して課する不動産取得税について適用する。 suppl-4071-40/art-4/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-4/par-2 The provisions of Article 12 of the Supplementary Provisions of the New Act apply to real property acquisition tax imposed on the acquisition on or after January 1, 1995 of farmland, pasture land and quasi-farmland prescribed in paragraph (1) of that Article. machine translation, not official **第三項** 改正前の地方税法（以下「旧法」という。）附則第十二条の規定は、平成七年一月一日前に行われた同条第一項に規定する農地、採草放牧地及び準農地（次項において「農地等」という。）の取得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、同条第一項中「租税特別措置法」とあるのは「租税特別措置法の一部を改正する法律（平成七年法律第五十五号）附則第三十六条第二項の規定によりなお効力を有することとされる同法による改正前の租税特別措置法（以下この条において「改正前の租税特別措置法」という。）」と、同条第二項及び第三項中「租税特別措置法」とあるのは「改正前の租税特別措置法」とする。 suppl-4071-40/art-4/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-4/par-3 The provisions of Article 12 of the Supplementary Provisions of the Local Tax Act prior to amendment (hereinafter referred to as the "Former Act") remain in force with regard to real property acquisition tax imposed on the acquisition, made before January 1, 1995, of farmland, pasture land and quasi-farmland prescribed in paragraph (1) of that Article (referred to as "farmland, etc." in the following paragraph). In this case, in paragraph (1) of that Article, "Act on Special Measures Concerning Taxation" is deemed to be replaced with "Act on Special Measures Concerning Taxation prior to amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 55 of 1995), which remains in force pursuant to Article 36, paragraph (2) of the Supplementary Provisions of that Act (hereinafter referred to as the 'Act on Special Measures Concerning Taxation Before the Amendment' in this Article)", and in paragraphs (2) and (3) of that Article, "Act on Special Measures Concerning Taxation" is deemed to be replaced with "Act on Special Measures Concerning Taxation Before the Amendment". machine translation, not official **第四項** 前項の規定によりなお効力を有することとされる旧法附則第十二条第一項の規定の適用を受ける同項に規定する受贈者が施行日から平成十四年三月三十一日までの間で、かつ、農地等の贈与者の死亡の日前に農業協同組合法等の一部を改正する等の法律（平成二十七年法律第六十三号）第三条の規定による改正前の農地法（昭和二十七年法律第二百二十九号）第二条第三項に規定する農業生産法人で政令で定めるものに対し当該農地等につき政令で定めるところにより使用貸借による権利の設定をした場合における当該受贈者の当該農地等の取得に対して課する不動産取得税については、前項の規定によりなお効力を有することとされる旧法附則第十二条第一項に定めるもののほか、租税特別措置法の一部を改正する法律（平成七年法律第五十五号）附則第三十六条第三項から第五項までの規定の例によってその徴収を猶予するものとする。 suppl-4071-40/art-4/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-4/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-4/par-4 Where the donee prescribed in Article 12, paragraph (1) of the Supplementary Provisions of the Former Act, to whom that paragraph applies by remaining in force pursuant to the provisions of the preceding paragraph, creates, between the Effective Date and March 31, 2002 and before the date of death of the donor of the farmland, etc., a right by loan for use over the farmland, etc., as provided by Cabinet Order, in favor of an agricultural production corporation prescribed in Article 2, paragraph (3) of the Cropland Act (Act No. 229 of 1952) prior to amendment by the provisions of Article 3 of the Act Partially Amending the Agricultural Co-operatives Act, etc., and Other Matters (Act No. 63 of 2015) that is specified by Cabinet Order, then with regard to real property acquisition tax imposed on the donee's acquisition of that farmland, etc., in addition to what is provided for in Article 12, paragraph (1) of the Supplementary Provisions of the Former Act, which remains in force pursuant to the provisions of the preceding paragraph, collection of that tax is to be deferred in accordance with the rules of Article 36, paragraphs (3) through (5) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 55 of 1995). machine translation, not official **第五項** 前項の規定により不動産取得税の徴収の猶予をする場合における第三項の規定によりなお効力を有することとされる旧法附則第十二条第二項から第四項までの規定の適用については、同条第二項中「前項」とあるのは「前項又は地方税法の一部を改正する法律（平成七年法律第四十号。以下この条において「平成七年改正法」という。）附則第四条第四項」と、同条第三項中「第一項の規定による」とあるのは「第一項又は平成七年改正法附則第四条第四項の規定による」と、「同項」とあるのは「第一項」と、「同条第六項」とあるのは「同条第六項又は平成七年改正法附則第四条第四項の規定によりその例によるものとされる租税特別措置法の一部を改正する法律（平成七年法律第五十五号）附則第三十六条第五項」と、「同条第十二項」とあるのは「改正前の租税特別措置法第七十条の四第十二項」と、「同条第四項」とあるのは「改正前の租税特別措置法第七十条の四第四項」と、同条第四項中「第一項」とあるのは「第一項又は平成七年改正法附則第四条第四項」とする。 suppl-4071-40/art-4/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-4/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-4/par-5 With regard to the application of Article 12, paragraphs (2) through (4) of the Supplementary Provisions of the Former Act, which remain in force pursuant to the provisions of paragraph (3), in the case where collection of real property acquisition tax is deferred pursuant to the provisions of the preceding paragraph, in paragraph (2) of that Article, "the preceding paragraph" is deemed to be replaced with "the preceding paragraph or Article 4, paragraph (4) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act (Act No. 40 of 1995; hereinafter referred to as the '1995 Local Tax Act Amendment Act' in this Article)"; in paragraph (3) of that Article, "under paragraph (1) of that Article" is deemed to be replaced with "under paragraph (1) of that Article or Article 4, paragraph (4) of the Supplementary Provisions of the 1995 Local Tax Act Amendment Act", "that paragraph" is deemed to be replaced with "paragraph (1) of that Article", "paragraph (6) of that Article" is deemed to be replaced with "paragraph (6) of that Article or Article 36, paragraph (5) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 55 of 1995), which is followed pursuant to Article 4, paragraph (4) of the Supplementary Provisions of the 1995 Local Tax Act Amendment Act", "paragraph (12) of that Article" is deemed to be replaced with "Article 70-4, paragraph (12) of the Act on Special Measures Concerning Taxation Before the Amendment", and "paragraph (4) of that Article" is deemed to be replaced with "Article 70-4, paragraph (4) of the Act on Special Measures Concerning Taxation Before the Amendment"; and in paragraph (4) of that Article, "paragraph (1) of that Article" is deemed to be replaced with "paragraph (1) of that Article or Article 4, paragraph (4) of the Supplementary Provisions of the 1995 Local Tax Act Amendment Act". machine translation, not official **第六項** 前二項の規定は、地方税法等の一部を改正する法律（昭和五十一年法律第七号）附則第四条第六項の規定によりなお効力を有することとされる同法による改正前の地方税法附則第十二条第一項又は地方税法及び国有資産等所在市町村交付金法の一部を改正する法律（平成三年法律第七号）附則第四条第二項の規定の適用を受けている者について準用する。この場合において必要な技術的読替えは、政令で定める。 suppl-4071-40/art-4/par-6 · https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-4/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-4/par-6 The provisions of the preceding two paragraphs apply mutatis mutandis to a person who is subject to Article 12, paragraph (1) of the Supplementary Provisions of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act, etc. (Act No. 7 of 1976), which remains in force pursuant to Article 4, paragraph (6) of the Supplementary Provisions of that Act, or to Article 4, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act and the Act on Grants Distributed to Municipalities Where National Assets, etc. are Located (Act No. 7 of 1991). In this case, the technical replacement of terms necessary is specified by Cabinet Order. 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-4071-40/art-5 · https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-5 **第一項** 旧法附則第十二条の三第一項に規定する電気を動力源とする自動車又は専ら可燃性天然ガスを内燃機関の燃料として用いる自動車に対して課する平成六年度分の自動車税並びに施行日前に取得された同項に規定するメタノール自動車に対して課する同年度分及び平成七年度分の自動車税については、なお従前の例による。 suppl-4071-40/art-5/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-5/par-1 With regard to automobile tax for fiscal year 1994 imposed on motor vehicles powered by electricity or motor vehicles that exclusively use combustible natural gas as fuel for internal combustion engines, as prescribed in Article 12-3, paragraph (1) of the Supplementary Provisions of the Former Act, and automobile tax for fiscal years 1994 and 1995 imposed on methanol-powered motor vehicles prescribed in that paragraph that were acquired before the Effective Date, the provisions then in force continue to govern. machine translation, not official ### 第六条（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-4071-40/art-6 · https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-6 **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、平成七年度以後の年度分の固定資産税について適用し、平成六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-4071-40/art-6/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-6/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 1995, and with regard to fixed assets tax for fiscal years up to and including fiscal year 1994, the provisions then in force continue to govern. machine translation, not official **第二項** 平成六年一月二日前に取得された旧法第三百四十八条第二項第十五号に規定する流筏路の用に供する償却資産に対して課する固定資産税については、なお従前の例による。 suppl-4071-40/art-6/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-6/par-2 With regard to fixed assets tax imposed on depreciable assets used for log-raft channels prescribed in Article 348, paragraph (2), item (xv) of the Former Act that were acquired before January 2, 1994, the provisions then in force continue to govern. machine translation, not official **第三項** 新法第三百四十九条の三第二十五項の規定は、平成六年一月二日以後に取得された同項に規定する家屋及び償却資産に対して課する平成七年度以後の年度分の固定資産税について適用し、平成六年一月一日までに取得された旧法第三百四十九条の三第二十五項に規定する家屋及び償却資産に対して課する固定資産税については、なお従前の例による。 suppl-4071-40/art-6/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-6/par-3 The provisions of Article 349-3, paragraph (25) of the New Act apply to fixed assets tax for fiscal years beginning with fiscal year 1995 imposed on houses and depreciable assets prescribed in that paragraph that were acquired on or after January 2, 1994, and with regard to fixed assets tax imposed on houses and depreciable assets prescribed in Article 349-3, paragraph (25) of the Former Act that were acquired on or before January 1, 1994, 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二十七項及び第三十項から第三十三項までの規定は、これらの規定に規定する固定資産（平成七年一月一日までに取得された家屋及び償却資産を除く。）に対して課する平成八年度以後の年度分の固定資産税について適用し、旧法第三百四十九条の三第二十七項及び第三十項から第三十三項までの規定に規定する固定資産のうち土地に対して課する平成七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-4071-40/art-6/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-6/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-6/par-4 The provisions of Article 349-3, paragraphs (27) and (30) through (33) of the New Act apply to fixed assets tax for fiscal years beginning with fiscal year 1996 imposed on fixed assets prescribed in those provisions (excluding houses and depreciable assets acquired on or before January 1, 1995), and with regard to fixed assets tax for fiscal years up to and including fiscal year 1995 imposed on land among the fixed assets prescribed in the provisions of Article 349-3, paragraphs (27) and (30) through (33) of the Former Act, the provisions then in force continue to govern. machine translation, not official **第五項** 旧法第三百四十九条の三第二十七項及び第三十項から第三十三項までの規定は、平成七年一月一日までに取得されたこれらの規定に規定する固定資産のうち家屋及び償却資産に対して課する固定資産税については、なおその効力を有する。この場合において、同条第二十七項中「生物系特定産業技術研究推進機構」とあるのは、「独立行政法人農業・生物系特定産業技術研究機構」とする。 suppl-4071-40/art-6/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-6/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-6/par-5 The provisions of Article 349-3, paragraphs (27) and (30) through (33) of the Former Act remain in force with regard to fixed assets tax imposed on houses and depreciable assets among the fixed assets prescribed in those provisions that were acquired on or before January 1, 1995. In this case, in Article 349-3, paragraph (27) of the Former Act, "Bio-oriented Technology Research Advancement Institution" is deemed to be replaced with "National Agriculture and Bio-oriented Research Organization, an incorporated administrative agency". machine translation, not official **第六項** 昭和六十四年一月二日から平成六年一月一日までの間に設置された旧法附則第十五条第二十七項に規定する構築物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-4071-40/art-6/par-6 · https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-6/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-6/par-6 With regard to fixed assets tax imposed on structures prescribed in Article 15, paragraph (27) of the Supplementary Provisions of the Former Act that were installed between January 2, 1989 and January 1, 1994, the provisions then in force continue to govern. machine translation, not official **第七項** 平成二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五項に規定する家屋に対して課する固定資産税については、なお従前の例による。 suppl-4071-40/art-6/par-7 · https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-6/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-6/par-7 With regard to fixed assets tax imposed on houses prescribed in Article 16, paragraph (5) of the Supplementary Provisions of the Former Act that were newly built between January 2, 1990 and January 1, 1994, the provisions then in force continue to govern. machine translation, not official **第八項** 旧法附則第三十九条第一項に規定する承認計画の公表の日から平成七年三月三十一日までの間に同項に規定する指定事業者の事業の用に供された同条第四項に規定する家屋及び土地に対して課する固定資産税については、なお従前の例による。 suppl-4071-40/art-6/par-8 · https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-6/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-6/par-8 For fixed assets tax imposed on the houses and land prescribed in Article 39, paragraph (4) of the Supplementary Provisions of the Former Act that were used for the business of the designated business operator prescribed in paragraph (1) of that Article between the date of publication of the approved plan prescribed in that paragraph and March 31, 1995, the provisions then in force continue to govern. machine translation, not official ### 第七条 suppl-4071-40/art-7 · https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-7 **第一項** 平成七年度分の固定資産税に限り、新法附則第十八条第一項、第十九条第一項又は第十九条の四の規定の適用を受ける土地（新法附則第十七条の二第三項の規定の適用を受けるものに限る。）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「地方税法の一部を改正する法律（平成七年法律第四十号）附則第七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「地方税法の一部を改正する法律（平成七年法律第四十号）附則第七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七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-4071-40/art-7/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-7/par-1 For fiscal year 1995 only, with regard to fixed assets tax imposed on land to which the provisions of Article 18, paragraph (1), Article 19, paragraph (1) or Article 19-4 of the Supplementary Provisions of the New Act apply (limited to land to which Article 17-2, paragraph (3) of the Supplementary Provisions of the New Act applies), the mayor of the municipality may, with regard to the amounts specified in the items of Article 28, paragraph (1) of the Supplementary Provisions of the New Act and the comparable tax base under that paragraph that were registered in the land tax ledgers, etc. pursuant to the provisions of that paragraph, and the amounts specified in the items of paragraph (2) of that Article that were registered in the land tax ledgers, etc. pursuant to the provisions of that paragraph, substitute notification of those amounts to the owner of the land for the inspection of the fixed assets tax ledger under the provisions of Article 415 of the New Act. In this case, with regard to the application of the provisions of Article 417, paragraph (1) and Article 432, paragraph (1) of the New Act, as applied by replacing terms pursuant to the provisions of Article 22, paragraph (1) of the Supplementary Provisions of the New Act, to the comparable tax base under Article 28, paragraph (1) of the Supplementary Provisions of the New Act for that land, in Article 417, paragraph (1) of the New Act as applied by replacing terms pursuant to the provisions of Article 22, paragraph (1) of the Supplementary Provisions of the New Act, the phrase "on or after the date on which the fixed assets tax ledger was made available for inspection pursuant to the provisions of Article 415, paragraph (1), no registration of the price, etc. of fixed assets (including the comparable tax base under Article 28, paragraph (1) of the Supplementary Provisions; the same applies hereinafter in this paragraph) has been made, or the price, etc. that was registered" is deemed to be replaced with "on or after the date on which notification of the comparable tax base under Article 28, paragraph (1) of the Supplementary Provisions was given pursuant to the provisions of Article 7 of the Supplementary Provisions of the Act Partially Amending the Local Tax Act (Act No. 40 of 1995), the comparable tax base under that paragraph pertaining to that notification", the phrase "the price or the comparable tax base under that paragraph" is deemed to be replaced with "the comparable tax base under that paragraph", the phrase "the price, etc." is deemed to be replaced with "the comparable tax base under that paragraph", and in Article 432, paragraph (1) of the New Act, the phrase "during the period from the first day of the inspection period under Article 415, paragraph (1) (including the case under Article 419, paragraph (3)) until 10 days after its last day, or Article 417, paragraph (1)" is deemed to be replaced with "the date on which notification of the comparable tax base under Article 28, paragraph (1) of the Supplementary Provisions was received pursuant to the provisions of Article 7 of the Supplementary Provisions of the Act Partially Amending the Local Tax Act (Act No. 40 of 1995), or Article 417, paragraph (1) as applied by replacing terms pursuant to the provisions of Article 7 of the Supplementary Provisions of that Act". machine translation, not official ### 第八条（軽自動車税に関する経過措置） — Transitional Measures Concerning Light Motor Vehicle Tax caption: machine translation, not official suppl-4071-40/art-8 · https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-8 **第一項** 旧法附則第三十条の二第一項に規定する電気を動力源とする軽自動車等に対して課する平成六年度分までの軽自動車税については、なお従前の例による。 suppl-4071-40/art-8/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-8/par-1 For light motor vehicle tax up to fiscal year 1994 imposed on the light motor vehicles, etc. powered by electricity prescribed in Article 30-2, paragraph (1) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern. machine translation, not official ### 第九条（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-4071-40/art-9 · https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-9 **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、平成七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、平成六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-4071-40/art-9/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-9/par-1 Except as provided for in paragraph (3), the provisions of the New Act concerning special land holding tax imposed on land apply to special land holding tax imposed on land for fiscal year 1995 and thereafter, and for special land holding tax imposed on land up to fiscal year 1994, the provisions then in force continue to govern. machine translation, not official **第二項** 次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-4071-40/art-9/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-9/par-2 Except as provided for in the following paragraph, the provisions of the New Act concerning special land holding tax imposed on acquisitions of land apply to special land holding tax to be imposed on acquisitions of land on or after the Effective Date, and for special land holding tax imposed on acquisitions of land before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第三項** 旧法第五百八十六条第二項第十一号の二の規定は、同号に規定する土地に係る平成八年度分までの土地に対して課する特別土地保有税及び平成八年五月二十九日までにされる同号に規定する土地の取得に対して課する特別土地保有税については、なおその効力を有する。 suppl-4071-40/art-9/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-9/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-9/par-3 The provisions of Article 586, paragraph (2), item (xi)-2 of the Former Act remain in force with respect to special land holding tax imposed on land, up to fiscal year 1996, pertaining to the land prescribed in that item and special land holding tax imposed on acquisitions of the land prescribed in that item made on or before May 29, 1996. machine translation, not official ### 第十条（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-4071-40/art-10 · https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-10 **第一項** 新法附則第三十二条第三項の規定は、施行日以後の自動車の取得に対して課すべき自動車取得税について適用し、施行日前の自動車の取得に対して課する自動車取得税については、なお従前の例による。 suppl-4071-40/art-10/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-10/par-1 The provisions of Article 32, paragraph (3) of the Supplementary Provisions of the New Act apply to automobile acquisition tax to be imposed on acquisitions of motor vehicles on or after the Effective Date, and for automobile acquisition tax imposed on acquisitions of motor vehicles before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 施行日前の旧法附則第三十二条第六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-4071-40/art-10/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-10/par-2 For automobile acquisition tax imposed on acquisitions, before the Effective Date, of the motor vehicles prescribed in Article 32, paragraph (6) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern. machine translation, not official ### 第十一条（事業所税に関する経過措置） — Transitional Measures Concerning Business Office Tax caption: machine translation, not official suppl-4071-40/art-11 · https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-11 **第一項** 別段の定めがあるものを除き、新法の規定中事業に係る事業所税（新法第七百一条の三十二第一項に規定する事業に係る事業所税をいう。以下この項及び第四項において同じ。）に関する部分は、施行日以後に終了する事業年度分の法人の事業及び平成七年以後の年分の個人の事業（施行日前に廃止された個人の事業を除く。）に対して課すべき事業に係る事業所税について適用し、施行日前に終了した事業年度分の法人の事業並びに平成七年前の年分の個人の事業及び平成七年分の個人の事業で施行日前に廃止されたものに対して課する事業に係る事業所税については、なお従前の例による。 suppl-4071-40/art-11/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-11/par-1 Except as otherwise specially provided, the provisions of the New Act concerning business office tax pertaining to business (meaning the business office tax pertaining to business prescribed in Article 701-32, paragraph (1) of the New Act; the same applies hereinafter in this paragraph and paragraph (4)) apply to business office tax pertaining to business to be imposed on the business of a corporation for business years ending on or after the Effective Date and the business of an individual for calendar year 1995 and thereafter (excluding the business of an individual abolished before the Effective Date), and for business office tax pertaining to business imposed on the business of a corporation for business years that ended before the Effective Date, and on the business of an individual for calendar years before 1995 and the business of an individual for calendar year 1995 that was abolished before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 別段の定めがあるものを除き、新法の規定中新増設に係る事業所税（新法第七百一条の三十二第二項に規定する新増設に係る事業所税をいう。以下この項、次項及び第五項において同じ。）に関する部分は、施行日以後に行われる事業所用家屋（新法第七百一条の三十一第一項第七号に規定する事業所用家屋をいう。以下この項、次項及び第五項において同じ。）の新築又は増築に対して課すべき新増設に係る事業所税について適用し、施行日前に行われた事業所用家屋の新築又は増築に対して課する新増設に係る事業所税については、なお従前の例による。 suppl-4071-40/art-11/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-11/par-2 Except as otherwise specially provided, the provisions of the New Act concerning business office tax pertaining to new construction or expansion (meaning the business office tax pertaining to new construction or expansion prescribed in Article 701-32, paragraph (2) of the New Act; the same applies hereinafter in this paragraph, the following paragraph and paragraph (5)) apply to business office tax pertaining to new construction or expansion to be imposed on new construction or extension of business premises buildings (meaning the business premises buildings prescribed in Article 701-31, paragraph (1), item (vii) of the New Act; the same applies hereinafter in this paragraph, the following paragraph and paragraph (5)) carried out on or after the Effective Date, and for business office tax pertaining to new construction or expansion imposed on new construction or extension of business premises buildings carried out before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第三項** 旧法附則第三十二条の三第五項に規定する政令で定める期間を経過する日までに行われる同項に規定する施設に係る事業所用家屋の新築又は増築に対して課すべき新増設に係る事業所税については、なお従前の例による。 suppl-4071-40/art-11/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-11/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-11/par-3 For business office tax pertaining to new construction or expansion to be imposed on new construction or extension of business premises buildings pertaining to the facilities prescribed in Article 32-3, paragraph (5) of the Supplementary Provisions of the Former Act that is carried out on or before the day on which the period specified by Cabinet Order prescribed in that paragraph elapses, the provisions then in force continue to govern. machine translation, not official **第四項** 旧法附則第三十二条の三の二第一項に規定する事業のうち、同項に規定する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組合等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-4071-40/art-11/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-11/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-11/par-4 For the calculation of the floor area of places of business that is to be the tax base of the asset levy, within the business office tax pertaining to business to be imposed on the business of associations, etc. for business years up to the first business year ending on or after the day on which the period specified by Cabinet Order prescribed in Article 32-3-2, paragraph (1) of the Supplementary Provisions of the Former Act elapses, among the business prescribed in Article 32-3-2, paragraph (1) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern. machine translation, not official **第五項** 施行日から平成八年五月二十九日までの間に行われる旧法第三十二条の三の二第十七項に規定する事業所用家屋の新築又は増築に対して課すべき新増設に係る事業所税については、同項の規定は、なおその効力を有する。この場合において、同項中「平成七年三月三十一日」とあるのは、「平成八年五月二十九日」とする。 suppl-4071-40/art-11/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-11/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-11/par-5 For business office tax pertaining to new construction or expansion to be imposed on new construction or extension of business premises buildings prescribed in Article 32-3-2, paragraph (17) of the Former Act carried out during the period from the Effective Date to May 29, 1996, the provisions of that paragraph remain in force. In this case, the phrase "March 31, 1995" in that paragraph is deemed to be replaced with "May 29, 1996". machine translation, not official ### 第十二条（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-4071-40/art-12 · https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-12 **第一項** 別段の定めがあるものを除き、新法の規定中都市計画税に関する部分は、平成七年度以後の年度分の都市計画税について適用し、平成六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-4071-40/art-12/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-12/par-1 Except as otherwise specially provided, the provisions of the New Act concerning city planning tax apply to city planning tax for fiscal year 1995 and thereafter, and for city planning tax up to fiscal year 1994, the provisions then in force continue to govern. machine translation, not official **第二項** 次項に定めるものを除き、新法第七百二条第二項の規定（新法第三百四十九条の三第二十七項及び第三十項から第三十三項までの規定に関する部分に限る。）は、平成八年度以後の年度分の都市計画税について適用し、平成七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-4071-40/art-12/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-12/par-2 Except as provided for in the following paragraph, the provisions of Article 702, paragraph (2) of the New Act (limited to the part concerning the provisions of Article 349-3, paragraph (27) and paragraphs (30) through (33) of the New Act) apply to city planning tax for fiscal year 1996 and thereafter, and for city planning tax up to fiscal year 1995, the provisions then in force continue to govern. machine translation, not official **第三項** 附則第六条第五項の規定によりなお効力を有することとされる旧法第三百四十九条の三第二十七項及び第三十項から第三十三項までの規定の適用を受ける家屋に対して課する平成八年度以後の年度分の都市計画税については、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第七百二条第二項中「第三百四十九条の三第九項から第十一項まで、第十六項、第二十六項から第三十一項まで、第三十四項から第三十六項まで又は第三十八項の規定の適用を受ける土地又は家屋」とあるのは、「地方税法の一部を改正する法律（平成七年法律第四十号）附則第六条第五項の規定によりなお効力を有することとされる同法による改正前の地方税法第三百四十九条の三第二十七項及び第三十項から第三十三項までの規定の適用を受ける家屋」とする。 suppl-4071-40/art-12/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-12/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-12/par-3 For city planning tax for fiscal year 1996 and thereafter imposed on houses to which Article 349-3, paragraph (27) and paragraphs (30) through (33) of the Former Act, which remain in force pursuant to the provisions of Article 6, paragraph (5) of the Supplementary Provisions, apply, the phrase "land or houses to which Article 349-3, paragraphs (9) through (11), paragraph (16), paragraphs (26) through (31), paragraphs (34) through (36) or paragraph (38) applies" in Article 702, paragraph (2) of the Local Tax Act as amended by the Act Partially Amending the Local Tax Act (Act No. 15 of 1999) is deemed to be replaced with "houses to which Article 349-3, paragraph (27) and paragraphs (30) through (33) of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act (Act No. 40 of 1995), which remain in force pursuant to the provisions of Article 6, paragraph (5) of the Supplementary Provisions of that Act, apply". machine translation, not official ### 第十三条（長期譲渡所得に係る道府県民税及び市町村民税の課税の特例等に関する経過措置） — Transitional Measures Concerning Special Provisions for Taxation of Prefectural Inhabitant Tax and Municipal Inhabitant Tax on Long-Term Capital Gains, etc. caption: machine translation, not official suppl-4071-40/art-13 · https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-13 **第一項** 次項に定めるものを除き、新法附則第三十四条第一項の規定は、所得割の納税義務者が平成七年一月一日以後に行う租税特別措置法の一部を改正する法律（平成七年法律第五十五号）による改正後の租税特別措置法（第三項及び第五項において「改正後の租税特別措置法」という。）第三十一条第一項に規定する土地等又は建物等の譲渡に係る個人の道府県民税及び市町村民税について適用し、所得割の納税義務者が同日前に行った租税特別措置法の一部を改正する法律（平成七年法律第五十五号）による改正前の租税特別措置法（次項及び次条において「改正前の租税特別措置法」という。）第三十一条第一項に規定する土地等又は建物等の譲渡に係る個人の道府県民税及び市町村民税については、なお従前の例による。 suppl-4071-40/art-13/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-13/par-1 Except as provided for in the following paragraph, the provisions of Article 34, paragraph (1) of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax and municipal inhabitant tax pertaining to transfers of the land, etc. or buildings, etc. prescribed in Article 31, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 55 of 1995) (referred to in paragraphs (3) and (5) as the "Act on Special Measures Concerning Taxation as Amended") that a person liable for the income levy makes on or after January 1, 1995, and for individual prefectural inhabitant tax and municipal inhabitant tax pertaining to transfers of the land, etc. or buildings, etc. prescribed in Article 31, paragraph (1) of the Act on Special Measures Concerning Taxation prior to amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 55 of 1995) (referred to in the following paragraph and the following Article as the "Act on Special Measures Concerning Taxation Before the Amendment") that a person liable for the income levy made before that date, the provisions then in force continue to govern. machine translation, not official **第二項** 租税特別措置法の一部を改正する法律（平成七年法律第五十五号）附則第十七条の規定によりなお効力を有することとされる改正前の租税特別措置法第三十八条第一項に規定する資産の譲渡がある場合における新法附則第三十四条第一項の規定の適用については、同項中「第三十六条第一項」とあるのは「第三十六条第一項若しくは租税特別措置法の一部を改正する法律（平成七年法律第五十五号）附則第十七条の規定によりなお効力を有することとされる同法による改正前の租税特別措置法第三十八条第一項若しくは第二項」と、「又は同法」とあるのは「又は租税特別措置法」とする。 suppl-4071-40/art-13/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-13/par-2 With regard to the application of the provisions of Article 34, paragraph (1) of the Supplementary Provisions of the New Act where there is a transfer of assets prescribed in Article 38, paragraph (1) of the Act on Special Measures Concerning Taxation Before the Amendment, which is to remain in force pursuant to the provisions of Article 17 of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 55 of 1995), the phrase "Article 36, paragraph (1)" in Article 34, paragraph (1) of the Supplementary Provisions of the New Act is deemed to be replaced with "Article 36, paragraph (1), or Article 38, paragraph (1) or (2) of the Act on Special Measures Concerning Taxation prior to amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 55 of 1995), which is to remain in force pursuant to the provisions of Article 17 of the Supplementary Provisions of that Act", and the phrase "or that Act" is deemed to be replaced with "or the Act on Special Measures Concerning Taxation". machine translation, not official **第三項** 新法附則第三十四条第二項の規定は、所得割の納税義務者が平成八年一月一日以後に行う改正後の租税特別措置法第三十一条第一項に規定する土地等又は建物等の譲渡に係る個人の道府県民税及び市町村民税について適用する。 suppl-4071-40/art-13/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-13/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-13/par-3 The provisions of Article 34, paragraph (2) of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax and municipal inhabitant tax pertaining to transfers of the land, etc. or buildings, etc. prescribed in Article 31, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended that a person liable for the income levy makes on or after January 1, 1996. machine translation, not official **第四項** 平成七年一月一日から同年十二月三十一日までの間に行う新法附則第三十四条の二第一項に規定する優良住宅地等のための譲渡に該当する譲渡又は同条第二項に規定する確定優良住宅地等予定地のための譲渡に該当する譲渡に係る同条の規定の適用については、同条第一項中「前条第一項各号（同条第二項の規定により読み替えて適用される場合を含む。）」とあるのは「前条第一項各号」と、同条第四項中「前条第五項」とあるのは「前条第四項」とする。 suppl-4071-40/art-13/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-13/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-13/par-4 With regard to the application of the provisions of Article 34-2 of the Supplementary Provisions of the New Act to transfers made between January 1, 1995 and December 31, 1995 that fall under a transfer for a superior residential area, etc. prescribed in Article 34-2, paragraph (1) of the Supplementary Provisions of the New Act or a transfer for a determined site for constructing a superior residential area, etc. prescribed in paragraph (2) of that Article, the phrase "the items of paragraph (1) of the preceding Article (including where applied by replacing terms pursuant to paragraph (2) of that Article)" in paragraph (1) of that Article is deemed to be replaced with "the items of paragraph (1) of the preceding Article", and the phrase "paragraph (5) of the preceding Article" in paragraph (4) of that Article is deemed to be replaced with "paragraph (4) of the preceding Article". machine translation, not official **第五項** 平成七年一月一日から同年十二月三十一日までの間に行う改正後の租税特別措置法第三十一条の三第一項に規定する土地等又は建物等で同項に規定する居住用財産に該当するものの譲渡に係る新法附則第三十四条の三第三項の規定の適用については、同項中「同条第五項」とあるのは、「同条第四項」とする。 suppl-4071-40/art-13/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-13/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-13/par-5 With regard to the application of the provisions of Article 34-3, paragraph (3) of the Supplementary Provisions of the New Act to transfers, made between January 1, 1995 and December 31, 1995, of the land, etc. or buildings, etc. prescribed in Article 31-3, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended that fall under the residential property prescribed in that paragraph, the phrase "paragraph (5) of that Article" in that paragraph is deemed to be replaced with "paragraph (4) of that Article". machine translation, not official ### 第十四条（短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 for Taxation of Prefectural Inhabitant Tax and Municipal Inhabitant Tax on Short-Term Capital Gains caption: machine translation, not official suppl-4071-40/art-14 · https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-14 **第一項** 租税特別措置法の一部を改正する法律（平成七年法律第五十五号）附則第十七条の規定によりなお効力を有することとされる改正前の租税特別措置法第三十八条第一項に規定する資産の譲渡がある場合における新法附則第三十五条第一項の規定の適用については、同項第一号中「又は第三十六条第一項」とあるのは「若しくは第三十六条第一項又は租税特別措置法の一部を改正する法律（平成七年法律第五十五号）附則第十七条の規定によりなお効力を有することとされる同法による改正前の租税特別措置法第三十八条第一項若しくは第二項」と、「同法」とあるのは「租税特別措置法」とする。 suppl-4071-40/art-14/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-14/par-1 With regard to the application of the provisions of Article 35, paragraph (1) of the Supplementary Provisions of the New Act where there is a transfer of assets prescribed in Article 38, paragraph (1) of the Act on Special Measures Concerning Taxation Before the Amendment, which is to remain in force pursuant to the provisions of Article 17 of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 55 of 1995), the phrase "or Article 36, paragraph (1)" in item (i) of Article 35, paragraph (1) of the Supplementary Provisions of the New Act is deemed to be replaced with "or Article 36, paragraph (1), or Article 38, paragraph (1) or (2) of the Act on Special Measures Concerning Taxation prior to amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 55 of 1995), which is to remain in force pursuant to the provisions of Article 17 of the Supplementary Provisions of that Act", and the phrase "that Act" is deemed to be replaced with "the Act on Special Measures Concerning Taxation". machine translation, not official ### 第十五条（山林を現物出資した場合の所得割の納期限の特例に関する経過措置） — Transitional Measures Concerning Special Provisions for the Due Date for Payment of the Income Levy Where Forest Land Is Contributed in Kind caption: machine translation, not official suppl-4071-40/art-15 · https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-15 **第一項** 租税特別措置法の一部を改正する法律（平成七年法律第五十五号）による改正前の租税特別措置法第四十一条の六第一項に規定する山林所得を有する場合における平成七年度分までの個人の市町村民税の所得割の納期限については、旧法附則第三十五条の三の規定は、なおその効力を有する。この場合において、同条第一項中「租税特別措置法第四十一条の八第一項」とあるのは「租税特別措置法の一部を改正する法律（平成七年法律第五十五号）による改正前の租税特別措置法（以下本条において「改正前の租税特別措置法」という。）第四十一条の六第一項」と、「同法第四十一条の八第一項」とあるのは「改正前の租税特別措置法第四十一条の六第一項」と、同条第二項中「租税特別措置法第四十一条の八第一項」とあるのは「改正前の租税特別措置法第四十一条の六第一項」と、同条第三項中「租税特別措置法」とあるのは「改正前の租税特別措置法」と、「第四十一条の八第五項（」とあるのは「第四十一条の六第五項（」と、「第四十一条の八第一項」とあるのは「第四十一条の六第一項」と、「第四十一条の八第五項第一号」とあるのは「第四十一条の六第五項第一号」と、同条第五項中「租税特別措置法第四十一条の八第七項」とあるのは「改正前の租税特別措置法第四十一条の六第七項」とする。 suppl-4071-40/art-15/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-15/par-1 With regard to the due date for payment of the income levy of individual municipal inhabitant tax up to fiscal year 1995 in the case where a person has timber income prescribed in Article 41-6, paragraph (1) of the Act on Special Measures Concerning Taxation prior to amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 55 of 1995), the provisions of Article 35-3 of the Supplementary Provisions of the Former Act remain in force. In this case, the phrase "Article 41-8, paragraph (1) of the Act on Special Measures Concerning Taxation" in paragraph (1) of that Article is deemed to be replaced with "Article 41-6, paragraph (1) of the Act on Special Measures Concerning Taxation prior to amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 55 of 1995) (hereinafter in this Article referred to as the 'Act on Special Measures Concerning Taxation Before the Amendment')", the phrase "Article 41-8, paragraph (1) of that Act" is deemed to be replaced with "Article 41-6, paragraph (1) of the Act on Special Measures Concerning Taxation Before the Amendment", in paragraph (2) of that Article, the phrase "Article 41-8, paragraph (1) of the Act on Special Measures Concerning Taxation" is deemed to be replaced with "Article 41-6, paragraph (1) of the Act on Special Measures Concerning Taxation Before the Amendment", in paragraph (3) of that Article, the phrase "the Act on Special Measures Concerning Taxation" is deemed to be replaced with "the Act on Special Measures Concerning Taxation Before the Amendment", the phrase "Article 41-8, paragraph (5) (" is deemed to be replaced with "Article 41-6, paragraph (5) (", the phrase "Article 41-8, paragraph (1)" is deemed to be replaced with "Article 41-6, paragraph (1)", and the phrase "Article 41-8, paragraph (5), item (i)" is deemed to be replaced with "Article 41-6, paragraph (5), item (i)", and in paragraph (5) of that Article, the phrase "Article 41-8, paragraph (7) of the Act on Special Measures Concerning Taxation" is deemed to be replaced with "Article 41-6, paragraph (7) of the Act on Special Measures Concerning Taxation Before the Amendment". machine translation, not official ### 第十六条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions caption: machine translation, not official suppl-4071-40/art-16 · https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-16 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-16 **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-4071-40/art-16/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-16/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-16/par-1 With regard to the application of penal provisions to acts committed before the enforcement of this Act, and to acts committed after the enforcement of this Act in relation to local taxes for which the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions and local taxes pertaining to the provisions of the Former Act that remain in force pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern. machine translation, not official ### 第十七条（政令への委任） — Delegation to Cabinet Order caption: machine translation, not official suppl-4071-40/art-17 · https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-17 **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-4071-40/art-17/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-17/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-17/par-1 Beyond what is provided for in Article 2 of the Supplementary Provisions through the preceding Article, Transitional Measures necessary for the enforcement of this Act are specified by Cabinet Order. machine translation, not official ### 第十九条（地方税法等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 Local Tax Act, etc. caption: machine translation, not official suppl-4071-40/art-19 · https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-19 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-19 **第一項** 前条の規定による改正後の地方税法等の一部を改正する法律附則第九条第三項の規定は、平成七年度分及び平成八年度分の固定資産税又は都市計画税について適用し、平成六年度分の固定資産税又は都市計画税については、なお従前の例による。 suppl-4071-40/art-19/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-19/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-19/par-1 The provisions of Article 9, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. as amended by the provisions of the preceding Article apply to fixed assets tax or city planning tax for fiscal year 1995 and fiscal year 1996, and for fixed assets tax or city planning tax for fiscal year 1994, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4071-40/art-1/par-1/item-1: 附則第六条第四項 → 地方税法 附則第六条第四項 (Supplementary Provisions, Article 6, paragraph (4)), suppl-4071-40/art-6/par-4 — https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-6/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-6/par-4 - suppl-4071-40/art-1/par-1/item-1: 第五項 → 地方税法 附則第六条第五項 (Supplementary Provisions, Article 6, paragraph (5)), suppl-4071-40/art-6/par-5 — https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-6/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-6/par-5 - suppl-4071-40/art-1/par-1/item-1: 第十二条第二項 → 地方税法 附則第十二条第二項 (Supplementary Provisions, Article 12, paragraph (2)), suppl-4071-40/art-12/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-12/par-2 - suppl-4071-40/art-1/par-1/item-1: 第三項 → 地方税法 附則第十二条第三項 (Supplementary Provisions, Article 12, paragraph (3)), suppl-4071-40/art-12/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-12/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-12/par-3 - suppl-4071-40/art-1/par-1/item-1: 第十三条第一項 → 地方税法 附則第十三条第一項 (Supplementary Provisions, Article 13, paragraph (1)), suppl-4071-40/art-13/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-13/par-1 - suppl-4071-40/art-1/par-1/item-1: 第二項 → 地方税法 附則第十三条第二項 (Supplementary Provisions, Article 13, paragraph (2)), suppl-4071-40/art-13/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-13/par-2 - suppl-4071-40/art-1/par-1/item-1: 第四項 → 地方税法 附則第十三条第四項 (Supplementary Provisions, Article 13, paragraph (4)), suppl-4071-40/art-13/par-4 — https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-13/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-13/par-4 - suppl-4071-40/art-1/par-1/item-1: 第五項 → 地方税法 附則第十三条第五項 (Supplementary Provisions, Article 13, paragraph (5)), suppl-4071-40/art-13/par-5 — https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-13/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-13/par-5 - suppl-4071-40/art-1/par-1/item-1: 第十四条 → 地方税法 附則第十四条 (Supplementary Provisions, Article 14), suppl-4071-40/art-14 — https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-14 - suppl-4071-40/art-1/par-1/item-2: 附則第十三条第三項 → 地方税法 附則第十三条第三項 (Supplementary Provisions, Article 13, paragraph (3)), suppl-4071-40/art-13/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-13/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-13/par-3 - suppl-4071-40/art-2/par-1: 第二十三条第一項第十四号 → 地方税法 第二十三条第一項第十四号 (Article 23, paragraph (1), item (xiv)), art-23/par-1/item-14 — https://japanlaw.org/en/local-tax-act/art-23/par-1/item-14 · https://japanlaw.org/l/325AC0000000226/art-23/par-1/item-14 - suppl-4071-40/art-3/par-1: 新法附則第九条第二項 → 地方税法 附則第九条第二項 (Supplementary Provisions, Article 9, paragraph (2)), suppl-3251-226/art-9/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9/par-2 - suppl-4071-40/art-4/par-2: 新法附則第十二条 → 地方税法 附則第十二条 (Supplementary Provisions, Article 12), suppl-3251-226/art-12 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12 - suppl-4071-40/art-4/par-2: 同条第一項 → 地方税法 附則第十二条第一項 (Supplementary Provisions, Article 12, paragraph (1)), suppl-3251-226/art-12/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12/par-1 - suppl-4071-40/art-4/par-3: 次項 → 地方税法 附則第四条第四項 (Supplementary Provisions, Article 4, paragraph (4)), suppl-4071-40/art-4/par-4 — https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-4/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-4/par-4 - suppl-4071-40/art-4/par-4: 前項 → 地方税法 附則第四条第三項 (Supplementary Provisions, Article 4, paragraph (3)), suppl-4071-40/art-4/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-4/par-3 - suppl-4071-40/art-4/par-4: 農業協同組合法等の一部を改正する等の法律（平成二十七年法律第六十三号）第三条 → e-Gov law 427AC0000000063, 第三条 (Article 3), art-3 — not held in this collection - suppl-4071-40/art-4/par-5: 前項 → 地方税法 附則第四条第四項 (Supplementary Provisions, Article 4, paragraph (4)), suppl-4071-40/art-4/par-4 — https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-4/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-4/par-4 - suppl-4071-40/art-4/par-5: 第三項 → 地方税法 附則第四条第三項 (Supplementary Provisions, Article 4, paragraph (3)), suppl-4071-40/art-4/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-4/par-3 - suppl-4071-40/art-4/par-5: 同条第六項 → 地方税法 附則第四条第六項 (Supplementary Provisions, Article 4, paragraph (6)), suppl-4071-40/art-4/par-6 — https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-4/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-4/par-6 - suppl-4071-40/art-4/par-6: 前二項 → 地方税法 附則第四条第四項 (Supplementary Provisions, Article 4, paragraph (4)), suppl-4071-40/art-4/par-4 — https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-4/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-4/par-4 - suppl-4071-40/art-4/par-6: 前二項 → 地方税法 附則第四条第五項 (Supplementary Provisions, Article 4, paragraph (5)), suppl-4071-40/art-4/par-5 — https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-4/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-4/par-5 - suppl-4071-40/art-4/par-6: 地方税法等の一部を改正する法律（昭和五十一年法律第七号）附則第四条第六項 → 地方税法 附則第四条第六項 (Supplementary Provisions, Article 4, paragraph (6)), suppl-3511-7/art-4/par-6 — https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-4/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-4/par-6 - suppl-4071-40/art-4/par-6: 又は地方税法及び国有資産等所在市町村交付金法の一部を改正する法律（平成三年法律第七号）附則第四条第二項 → 地方税法 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-4031-7/art-4/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-4/par-2 - suppl-4071-40/art-6/par-3: 新法第三百四十九条の三第二十五項 → 地方税法 第三百四十九条の三第二十四項 (Article 349-3, paragraph (24)), art-349-3/par-24 — https://japanlaw.org/en/local-tax-act/art-349-3/par-24 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-24 - suppl-4071-40/art-6/par-4: 新法第三百四十九条の三第二十七項 → 地方税法 第三百四十九条の三第二十六項 (Article 349-3, paragraph (26)), art-349-3/par-26 — https://japanlaw.org/en/local-tax-act/art-349-3/par-26 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-26 - suppl-4071-40/art-6/par-4: 第三十項から第三十三項まで → 地方税法 第三百四十九条の三第二十九項 (Article 349-3, paragraph (29)), art-349-3/par-29 — https://japanlaw.org/en/local-tax-act/art-349-3/par-29 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-29 - suppl-4071-40/art-6/par-4: 第三十項から第三十三項まで → 地方税法 第三百四十九条の三第三十項 (Article 349-3, paragraph (30)), art-349-3/par-30 — https://japanlaw.org/en/local-tax-act/art-349-3/par-30 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-30 - suppl-4071-40/art-6/par-4: 第三十項から第三十三項まで → 地方税法 第三百四十九条の三第三十一項 (Article 349-3, paragraph (31)), art-349-3/par-31 — https://japanlaw.org/en/local-tax-act/art-349-3/par-31 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-31 - suppl-4071-40/art-6/par-4: 第三十項から第三十三項まで → 地方税法 第三百四十九条の三第三十二項 (Article 349-3, paragraph (32)), art-349-3/par-32 — https://japanlaw.org/en/local-tax-act/art-349-3/par-32 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-32 - suppl-4071-40/art-7/par-1: 新法附則第十八条第一項 → 地方税法 附則第十八条第一項 (Supplementary Provisions, Article 18, paragraph (1)), suppl-3251-226/art-18/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18/par-1 - suppl-4071-40/art-7/par-1: 第十九条第一項 → 地方税法 附則第十九条第一項 (Supplementary Provisions, Article 19, paragraph (1)), suppl-3251-226/art-19/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-19/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19/par-1 - suppl-4071-40/art-7/par-1: 第十九条の四 → 地方税法 附則第十九条の四 (Supplementary Provisions, Article 19-4), suppl-3251-226/art-19-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-19-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-4 - suppl-4071-40/art-7/par-1: 新法附則第十七条の二第三項 → 地方税法 附則第十七条の二第三項 (Supplementary Provisions, Article 17-2, paragraph (3)), suppl-3251-226/art-17-2/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-17-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17-2/par-3 - suppl-4071-40/art-7/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-4071-40/art-7/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-4071-40/art-7/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-4071-40/art-7/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-4071-40/art-7/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-4071-40/art-7/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-4071-40/art-7/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-4071-40/art-7/par-1: 地方税法の一部を改正する法律（平成七年法律第四十号）附則第七条 → 地方税法 附則第七条 (Supplementary Provisions, Article 7), suppl-4071-40/art-7 — https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-7 - suppl-4071-40/art-7/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-4071-40/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-4071-40/art-9/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-9/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-9/par-3 - suppl-4071-40/art-9/par-2: 次項 → 地方税法 附則第九条第三項 (Supplementary Provisions, Article 9, paragraph (3)), suppl-4071-40/art-9/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-9/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-9/par-3 - suppl-4071-40/art-11/par-1: 新法第七百一条の三十二第一項 → 地方税法 第七百一条の三十二第一項 (Article 701-32, paragraph (1)), art-701-32/par-1 — https://japanlaw.org/en/local-tax-act/art-701-32/par-1 · https://japanlaw.org/l/325AC0000000226/art-701-32/par-1 - suppl-4071-40/art-11/par-1: この項 → 地方税法 附則第十一条第一項 (Supplementary Provisions, Article 11, paragraph (1)), suppl-4071-40/art-11/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-11/par-1 - suppl-4071-40/art-11/par-1: 第四項 → 地方税法 附則第十一条第四項 (Supplementary Provisions, Article 11, paragraph (4)), suppl-4071-40/art-11/par-4 — https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-11/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-11/par-4 - suppl-4071-40/art-11/par-2: 新法第七百一条の三十二第二項 → 地方税法 第七百一条の三十二第二項 (Article 701-32, paragraph (2)), art-701-32/par-2 — https://japanlaw.org/en/local-tax-act/art-701-32/par-2 · https://japanlaw.org/l/325AC0000000226/art-701-32/par-2 - suppl-4071-40/art-11/par-2: この項 → 地方税法 附則第十一条第二項 (Supplementary Provisions, Article 11, paragraph (2)), suppl-4071-40/art-11/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-11/par-2 - suppl-4071-40/art-11/par-2: 次項 → 地方税法 附則第十一条第三項 (Supplementary Provisions, Article 11, paragraph (3)), suppl-4071-40/art-11/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-11/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-11/par-3 - suppl-4071-40/art-11/par-2: 第五項 → 地方税法 附則第十一条第五項 (Supplementary Provisions, Article 11, paragraph (5)), suppl-4071-40/art-11/par-5 — https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-11/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-11/par-5 - suppl-4071-40/art-11/par-2: 新法第七百一条の三十一第一項第七号 → 地方税法 第七百一条の三十一第一項第七号 (Article 701-31, paragraph (1), item (vii)), art-701-31/par-1/item-7 — https://japanlaw.org/en/local-tax-act/art-701-31/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/art-701-31/par-1/item-7 - suppl-4071-40/art-12/par-2: 次項 → 地方税法 附則第十二条第三項 (Supplementary Provisions, Article 12, paragraph (3)), suppl-4071-40/art-12/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-12/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-12/par-3 - suppl-4071-40/art-12/par-2: 新法第七百二条第二項 → 地方税法 第七百二条第二項 (Article 702, paragraph (2)), art-702/par-2 — https://japanlaw.org/en/local-tax-act/art-702/par-2 · https://japanlaw.org/l/325AC0000000226/art-702/par-2 - suppl-4071-40/art-12/par-2: 新法第三百四十九条の三第二十七項 → 地方税法 第三百四十九条の三第二十六項 (Article 349-3, paragraph (26)), art-349-3/par-26 — https://japanlaw.org/en/local-tax-act/art-349-3/par-26 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-26 - suppl-4071-40/art-12/par-2: 第三十項から第三十三項まで → 地方税法 第三百四十九条の三第二十九項 (Article 349-3, paragraph (29)), art-349-3/par-29 — https://japanlaw.org/en/local-tax-act/art-349-3/par-29 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-29 - suppl-4071-40/art-12/par-2: 第三十項から第三十三項まで → 地方税法 第三百四十九条の三第三十項 (Article 349-3, paragraph (30)), art-349-3/par-30 — https://japanlaw.org/en/local-tax-act/art-349-3/par-30 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-30 - suppl-4071-40/art-12/par-2: 第三十項から第三十三項まで → 地方税法 第三百四十九条の三第三十一項 (Article 349-3, paragraph (31)), art-349-3/par-31 — https://japanlaw.org/en/local-tax-act/art-349-3/par-31 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-31 - suppl-4071-40/art-12/par-2: 第三十項から第三十三項まで → 地方税法 第三百四十九条の三第三十二項 (Article 349-3, paragraph (32)), art-349-3/par-32 — https://japanlaw.org/en/local-tax-act/art-349-3/par-32 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-32 - suppl-4071-40/art-12/par-3: 附則第六条第五項 → 地方税法 附則第六条第五項 (Supplementary Provisions, Article 6, paragraph (5)), suppl-4071-40/art-6/par-5 — https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-6/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-6/par-5 - suppl-4071-40/art-12/par-3: 地方税法第七百二条第二項 → 地方税法 第七百二条第二項 (Article 702, paragraph (2)), art-702/par-2 — https://japanlaw.org/en/local-tax-act/art-702/par-2 · https://japanlaw.org/l/325AC0000000226/art-702/par-2 - suppl-4071-40/art-12/par-3: 第三百四十九条の三第九項から第十一項まで → 地方税法 第三百四十九条の三第十項 (Article 349-3, paragraph (10)), art-349-3/par-10 — https://japanlaw.org/en/local-tax-act/art-349-3/par-10 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-10 - suppl-4071-40/art-12/par-3: 第三百四十九条の三第九項から第十一項まで → 地方税法 第三百四十九条の三第八項 (Article 349-3, paragraph (8)), art-349-3/par-8 — https://japanlaw.org/en/local-tax-act/art-349-3/par-8 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-8 - suppl-4071-40/art-12/par-3: 第三百四十九条の三第九項から第十一項まで → 地方税法 第三百四十九条の三第九項 (Article 349-3, paragraph (9)), art-349-3/par-9 — https://japanlaw.org/en/local-tax-act/art-349-3/par-9 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-9 - suppl-4071-40/art-12/par-3: 第十六項 → 地方税法 第三百四十九条の三第十五項 (Article 349-3, paragraph (15)), art-349-3/par-15 — https://japanlaw.org/en/local-tax-act/art-349-3/par-15 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-15 - suppl-4071-40/art-12/par-3: 第二十六項から第三十一項まで → 地方税法 第三百四十九条の三第二十五項 (Article 349-3, paragraph (25)), art-349-3/par-25 — https://japanlaw.org/en/local-tax-act/art-349-3/par-25 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-25 - suppl-4071-40/art-12/par-3: 第二十六項から第三十一項まで → 地方税法 第三百四十九条の三第二十六項 (Article 349-3, paragraph (26)), art-349-3/par-26 — https://japanlaw.org/en/local-tax-act/art-349-3/par-26 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-26 - suppl-4071-40/art-12/par-3: 第二十六項から第三十一項まで → 地方税法 第三百四十九条の三第二十七項 (Article 349-3, paragraph (27)), art-349-3/par-27 — https://japanlaw.org/en/local-tax-act/art-349-3/par-27 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-27 - suppl-4071-40/art-12/par-3: 第二十六項から第三十一項まで → 地方税法 第三百四十九条の三第二十八項 (Article 349-3, paragraph (28)), art-349-3/par-28 — https://japanlaw.org/en/local-tax-act/art-349-3/par-28 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-28 - suppl-4071-40/art-12/par-3: 第二十六項から第三十一項まで → 地方税法 第三百四十九条の三第二十九項 (Article 349-3, paragraph (29)), art-349-3/par-29 — https://japanlaw.org/en/local-tax-act/art-349-3/par-29 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-29 - suppl-4071-40/art-12/par-3: 第二十六項から第三十一項まで → 地方税法 第三百四十九条の三第三十項 (Article 349-3, paragraph (30)), art-349-3/par-30 — https://japanlaw.org/en/local-tax-act/art-349-3/par-30 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-30 - suppl-4071-40/art-12/par-3: 第三十四項から第三十六項まで → 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-4071-40/art-13/par-1: 次項 → 地方税法 附則第十三条第二項 (Supplementary Provisions, Article 13, paragraph (2)), suppl-4071-40/art-13/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-13/par-2 - suppl-4071-40/art-13/par-1: 新法附則第三十四条第一項 → 地方税法 附則第三十四条第一項 (Supplementary Provisions, Article 34, paragraph (1)), suppl-3251-226/art-34/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34/par-1 - suppl-4071-40/art-13/par-1: 第三項 → 地方税法 附則第十三条第三項 (Supplementary Provisions, Article 13, paragraph (3)), suppl-4071-40/art-13/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-13/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-13/par-3 - suppl-4071-40/art-13/par-1: 第五項 → 地方税法 附則第十三条第五項 (Supplementary Provisions, Article 13, paragraph (5)), suppl-4071-40/art-13/par-5 — https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-13/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-13/par-5 - suppl-4071-40/art-13/par-1: 次条 → 地方税法 附則第十四条 (Supplementary Provisions, Article 14), suppl-4071-40/art-14 — https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-14 - suppl-4071-40/art-13/par-2: 新法附則第三十四条第一項 → 地方税法 附則第三十四条第一項 (Supplementary Provisions, Article 34, paragraph (1)), suppl-3251-226/art-34/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34/par-1 - suppl-4071-40/art-13/par-2: 第三十六条第一項 → 地方税法 第三十六条第一項 (Article 36, paragraph (1)), art-36/par-1 — https://japanlaw.org/en/local-tax-act/art-36/par-1 · https://japanlaw.org/l/325AC0000000226/art-36/par-1 - suppl-4071-40/art-13/par-3: 新法附則第三十四条第二項 → 地方税法 附則第三十四条第二項 (Supplementary Provisions, Article 34, paragraph (2)), suppl-3251-226/art-34/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34/par-2 - suppl-4071-40/art-13/par-4: 新法附則第三十四条の二第一項 → 地方税法 附則第三十四条の二第一項 (Supplementary Provisions, Article 34-2, paragraph (1)), suppl-3251-226/art-34-2/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-2/par-1 - suppl-4071-40/art-13/par-4: 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-4071-40/art-13/par-4: 同条 → 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-4071-40/art-13/par-4: 前条第一項 → 地方税法 附則第三十四条第一項 (Supplementary Provisions, Article 34, paragraph (1)), suppl-3251-226/art-34/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34/par-1 - suppl-4071-40/art-13/par-4: 同条第二項 → 地方税法 附則第三十四条第二項 (Supplementary Provisions, Article 34, paragraph (2)), suppl-3251-226/art-34/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34/par-2 - suppl-4071-40/art-13/par-4: 同条第四項 → 地方税法 附則第三十四条の二第四項 (Supplementary Provisions, Article 34-2, paragraph (4)), suppl-3251-226/art-34-2/par-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34-2/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-2/par-4 - suppl-4071-40/art-13/par-4: 前条第五項 → 地方税法 附則第三十四条第五項 (Supplementary Provisions, Article 34, paragraph (5)), suppl-3251-226/art-34/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34/par-5 - suppl-4071-40/art-13/par-4: 前条第四項 → 地方税法 附則第三十四条第四項 (Supplementary Provisions, Article 34, paragraph (4)), suppl-3251-226/art-34/par-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34/par-4 - suppl-4071-40/art-13/par-5: 新法附則第三十四条の三第三項 → 地方税法 附則第三十四条の三第三項 (Supplementary Provisions, Article 34-3, paragraph (3)), suppl-3251-226/art-34-3/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-3/par-3 - suppl-4071-40/art-14/par-1: 新法附則第三十五条第一項 → 地方税法 附則第三十五条第一項 (Supplementary Provisions, Article 35, paragraph (1)), suppl-3251-226/art-35/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35/par-1 - suppl-4071-40/art-17/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-4071-40/art-10 — https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-10 - suppl-4071-40/art-17/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-4071-40/art-11 — https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-11 - suppl-4071-40/art-17/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-4071-40/art-12 — https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-12 - suppl-4071-40/art-17/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-4071-40/art-13 — https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-13 - suppl-4071-40/art-17/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-4071-40/art-14 — https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-14 - suppl-4071-40/art-17/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-4071-40/art-15 — https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-15 - suppl-4071-40/art-17/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-4071-40/art-16 — https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-16 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-16 - suppl-4071-40/art-17/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-4071-40/art-2 — https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-2 - suppl-4071-40/art-17/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-4071-40/art-3 — https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-3 - suppl-4071-40/art-17/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-4071-40/art-4 — https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-4 - suppl-4071-40/art-17/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-4071-40/art-5 — https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-5 - suppl-4071-40/art-17/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-4071-40/art-6 — https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-6 - suppl-4071-40/art-17/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-4071-40/art-7 — https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-7 - suppl-4071-40/art-17/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-4071-40/art-8 — https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-8 - suppl-4071-40/art-17/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-4071-40/art-9 — https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-9 ## Cited by 15 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-4071-40/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-1/par-1/item-1 - 地方税法 附則第一条第一項第二号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-1/par-1/item-2 - 地方税法 附則第四条第三項（不動産取得税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-4/par-3 - 地方税法 附則第四条第四項（不動産取得税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-4/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-4/par-4 - 地方税法 附則第四条第五項（不動産取得税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-4/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-4/par-5 - 地方税法 附則第四条第六項（不動産取得税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-4/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-4/par-6 - 地方税法 附則第七条第一項 — https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-7/par-1 - 地方税法 附則第九条第一項（特別土地保有税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-9/par-1 - 地方税法 附則第九条第二項（特別土地保有税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-9/par-2 - 地方税法 附則第十一条第一項（事業所税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-11/par-1 - 地方税法 附則第十一条第二項（事業所税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-11/par-2 - 地方税法 附則第十二条第二項（都市計画税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-12/par-2 - 地方税法 附則第十二条第三項（都市計画税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-12/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-12/par-3 - 地方税法 附則第十三条第一項（長期譲渡所得に係る道府県民税及び市町村民税の課税の特例等に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-13/par-1 - 地方税法 附則第十七条第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-17/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-17/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-20261027T202151-301, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-306, translated 2026-10-28 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T202151-306, 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-20261027T214204-256, translated 2026-10-28 - This site's parser, version 218 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27