# 地方税法 / Local Tax Act — 附 則 (Supplementary Provisions)
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- Law: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号
- English title "Local Tax Act": Ministry of Justice translation database, which lists the title
- Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 附 則 (Supplementary Provisions) — address `suppl-4081-12`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4081-12
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4081-12
- Every provision below carries its address and both URLs on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.
Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.
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## 附 則 平成八年三月三一日法律第一二号
suppl-4081-12 · https://japanlaw.org/en/local-tax-act/suppl-4081-12 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12
### 第一条（施行期日） — Effective Date
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suppl-4081-12/art-1 · https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-1
**第一項** この法律は、平成八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-4081-12/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-1/par-1
This Act comes into effect as of April 1, 1996; provided, however, that the provisions set forth in the following items come into effect as of the dates specified in the respective items:
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**一** 第一条中地方税法第三百四十九条の三第二十一項の改正規定、同条に一項を加える改正規定、同法第七百二条第二項の改正規定、同法附則第三十三条の三第二項及び第三項、附則第三十三条の四第三項並びに附則第三十四条の改正規定、同法附則第三十四条の二第一項の改正規定（「（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。）」を削る部分に限る。）、同条第四項の改正規定（「前条第五項」を「前条第四項」に改める部分に限る。）並びに同法附則第三十四条の三第一項及び第三項並びに附則第三十五条の改正規定並びに附則第六条第五項、第十一条第二項及び第十二条第一項の規定 平成九年四月一日
suppl-4081-12/art-1/par-1/item-1 · https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-1/par-1/item-1
the provisions amending Article 349-3, paragraph (21) of the Local Tax Act in Article 1, the provisions adding one paragraph to Article 349-3 of that Act, the provisions amending Article 702, paragraph (2) of that Act, the provisions amending Article 33-3, paragraphs (2) and (3), Article 33-4, paragraph (3) and Article 34 of the Supplementary Provisions of that Act, the provisions amending Article 34-2, paragraph (1) of the Supplementary Provisions of that Act (limited to the part deleting "(including where applied by replacing terms pursuant to paragraph (2) of that Article)"), the provisions amending paragraph (4) of that Article (limited to the part replacing "paragraph (5) of the preceding Article" with "paragraph (4) of the preceding Article"), and the provisions amending Article 34-3, paragraphs (1) and (3) and Article 35 of the Supplementary Provisions of that Act, and the provisions of Article 6, paragraph (5), Article 11, paragraph (2) and Article 12, paragraph (1) of the Supplementary Provisions: April 1, 1997;
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**二** 第一条中地方税法附則第三十四条の二の改正規定（同条第一項の改正規定中「（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。）」を削る部分及び同条第四項の改正規定中「前条第五項」を「前条第四項」に改める部分を除く。）及び附則第十二条第二項の規定 平成十年四月一日
suppl-4081-12/art-1/par-1/item-2 · https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-1/par-1/item-2
the provisions amending Article 34-2 of the Supplementary Provisions of the Local Tax Act in Article 1 (excluding the part in the provisions amending Article 34-2, paragraph (1) of the Supplementary Provisions of that Act deleting "(including where applied by replacing terms pursuant to paragraph (2) of that Article)" and the part in the provisions amending paragraph (4) of that Article replacing "paragraph (5) of the preceding Article" with "paragraph (4) of the preceding Article") and the provisions of Article 12, paragraph (2) of the Supplementary Provisions: April 1, 1998;
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**三** 第一条中地方税法第三百四十九条の三第五項の改正規定及び附則第六条第四項の規定 海上運送法の一部を改正する法律（平成八年法律第九十九号）の施行の日
suppl-4081-12/art-1/par-1/item-3 · https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-1/par-1/item-3
the provisions amending Article 349-3, paragraph (5) of the Local Tax Act in Article 1 and the provisions of Article 6, paragraph (4) of the Supplementary Provisions: the date of enforcement of the Act Partially Amending the Marine Transportation Act (Act No. 99 of 1996).
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### 第二条（道府県民税に関する経過措置） — Transitional Measures Concerning Prefectural Inhabitant Tax
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suppl-4081-12/art-2 · https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-2
**第一項** 附則第十二条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、平成八年度以後の年度分の個人の道府県民税について適用し、平成七年度分までの個人の道府県民税については、なお従前の例による。
suppl-4081-12/art-2/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-2/par-1
Except as provided for in Article 12 of the Supplementary Provisions, the provisions of the Local Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "New Act") concerning individual prefectural inhabitant tax apply to individual prefectural inhabitant tax for fiscal year 1996 and thereafter, and for individual prefectural inhabitant tax up to fiscal year 1995, the provisions then in force continue to govern.
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### 第三条（事業税に関する経過措置） — Transitional Measures Concerning Enterprise Tax
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suppl-4081-12/art-3 · https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-3
**第一項** 第一条の規定による改正前の地方税法（以下「旧法」という。）第七十二条の十四第一項（租税特別措置法（昭和三十二年法律第二十六号）第六十三条の二第五項の規定に関する部分に限る。）の規定は、法人の平成八年一月一日前に行った租税特別措置法の一部を改正する法律（平成八年法律第十七号）による改正前の租税特別措置法第六十三条の二第一項に規定する超短期所有に係る土地の譲渡等については、なおその効力を有する。
suppl-4081-12/art-3/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-3/par-1
The provisions of Article 72-14, paragraph (1) of the Local Tax Act prior to amendment by the provisions of Article 1 (hereinafter referred to as the "Former Act") (limited to the part concerning the provisions of Article 63-2, paragraph (5) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957)) remain in force with respect to transfers, etc. of land pertaining to ultra-short-term ownership prescribed in Article 63-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 17 of 1996) that a corporation carried out before January 1, 1996.
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**第二項** 新法第七十二条の十七第三項第一号の規定は、平成八年度以後の年度分の個人の事業税について適用し、平成七年度分までの個人の事業税については、なお従前の例による。
suppl-4081-12/art-3/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-3/par-2
The provisions of Article 72-17, paragraph (3), item (i) of the New Act apply to individual enterprise tax for fiscal year 1996 and thereafter, and for individual enterprise tax up to fiscal year 1995, the provisions then in force continue to govern.
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### 第四条（不動産取得税に関する経過措置） — Transitional Measures Concerning Real Property Acquisition Tax
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suppl-4081-12/art-4 · https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/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、平成八年四月一日（以下「施行日」という。）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-4081-12/art-4/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/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 April 1, 1996 (hereinafter referred to as "the Effective Date"), and for real property acquisition tax imposed on acquisitions of real property before the Effective Date, the provisions then in force continue to govern.
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**第二項** 新法附則第十一条の五第一項及び第二項の規定は、平成八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し、同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-4081-12/art-4/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/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 acquisitions of real property on or after January 1, 1996, and for real property acquisition tax imposed on acquisitions of real property before that date, the provisions then in force continue to govern.
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**第三項** 次項に定めるものを除き、新法附則第十一条の五第三項の規定は、平成八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十四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し、同日前の当該不動産の取得又は当該土地の取得に対して課する不動産取得税については、なお従前の例による。
suppl-4081-12/art-4/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-4/par-3
Except as provided for in the following paragraph, 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 acquisitions of real property or acquisitions of land prescribed in the provisions of Article 73-14, paragraph (8), (10) or (13), Article 73-27-2, paragraph (1), Article 11, paragraph (2) or (14) of the Supplementary Provisions, or Article 11-4, paragraph (5) or (7) of the Supplementary Provisions of the New Act, made on or after January 1, 1996, and for real property acquisition tax imposed on acquisitions of that real property or acquisitions of that land before that date, the provisions then in force continue to govern.
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**第四項** 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、地方税法の一部を改正する法律（平成十四年法律第十七号）による改正後の地方税法（以下この項において「平成十四年改正後の地方税法」という。）第七十三条の十四第八項に規定する被収用不動産等を収用され若しくは譲渡した場合、同条第十項に規定する従前の不動産について受けた同項各号に掲げる清算金若しくは補償金に応じ当該各号に定める日がある場合、同条第十三項に規定する交換分合によって失った土地に係る交換分合計画の公告があった場合、平成十四年改正後の地方税法第七十三条の二十七の二第一項に規定する被収用不動産等を収用され若しくは譲渡した場合、平成十四年改正後の地方税法附則第十一条第三項に規定する交換によって失った土地が失われた場合、平成十四年改正後の地方税法附則第十一条の四第三項第一号に規定する入会林野整備の対象となった土地に係る入会権が消滅した場合、同項第二号に規定する旧慣使用林野整備の対象となった土地に係る旧慣使用権が消滅した場合又は同条第五項に規定する交換分合によって失った土地が失われた場合であって、かつ、平成八年一月一日以後に平成十四年改正後の地方税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、附則第十一条第三項又は附則第十一条の四第三項若しくは第五項の規定に規定する不動産の取得又は土地の取得が行われた場合において、これらの規定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、道府県知事が平成十四年改正後の地方税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）中に平成十四年改正後の地方税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これらの規定の適用については、次の表の上欄に掲げる平成十四年改正後の地方税法の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句にそれぞれ読み替えるものとする。
第七十三条の十四第八項 登録された価格 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（当該被収用不動産等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収用され又は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）
決定した価格 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（当該被収用不動産等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収用され又は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）
第七十三条の十四第十項 登録された価格 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（当該従前の不動産について受けた次の各号に掲げる清算金又は補償金に応じ当該各号に定める日が平成六年四月一日から同年十二月三十一日までの期間内である場合にあつては、二分の一）に相当する額を加算して得た額）
決定した価格 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（当該各号に定める日が平成六年四月一日から同年十二月三十一日までの期間内である場合にあつては、二分の一）に相当する額を加算して得た額）
第七十三条の十四第十三項 登録された価格 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（当該交換分合によつて失つた土地に係る交換分合計画の公告が平成六年四月一日から同年十二月三十一日までの間にあつた場合にあつては、二分の一）に相当する額を加算して得た額）
決定した価格 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（当該公告が平成六年四月一日から同年十二月三十一日までの間にあつた場合にあつては、二分の一）に相当する額を加算して得た額）
第七十三条の二十七の二第一項 登録された価格 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（当該被収用不動産等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収用され又は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）
決定した価格 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（当該被収用不動産等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収用され又は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）
附則第十一条第三項 登録された価格 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（当該交換によつて失つた土地が平成六年四月一日から同年十二月三十一日までの間に失われた場合にあつては、価格の二分の一）に相当する額を加算して得た額）
決定した価格 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（当該交換によつて失つた土地が平成六年四月一日から同年十二月三十一日までの間に失われた場合にあつては、価格の二分の一）に相当する額を加算して得た額）
附則第十一条の四第三項第一号 登録された価格 登録された価格（当該価格のうち次条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（当該入会林野整備の対象となつた土地に係る入会権が平成六年四月一日から同年十二月三十一日までの間に消滅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）
決定した価格 決定した価格（当該価格のうち次条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（当該入会林野整備の対象となつた土地に係る入会権が平成六年四月一日から同年十二月三十一日までの間に消滅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）
附則第十一条の四第三項第二号 登録された価格 登録された価格（当該価格のうち次条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（当該旧慣使用林野整備の対象となつた土地に係る旧慣使用権が平成六年四月一日から同年十二月三十一日までの間に消滅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）
決定した価格 決定した価格（当該価格のうち次条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（当該旧慣使用林野整備の対象となつた土地に係る旧慣使用権が平成六年四月一日から同年十二月三十一日までの間に消滅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）
附則第十一条の四第五項 登録された価格 登録された価格（当該価格のうち次条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（当該交換分合によつて失つた土地が平成六年四月一日から同年十二月三十一日までの間に失われた場合にあつては、二分の一）に相当する額を加算して得た額）
決定した価格 決定した価格（当該価格のうち次条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（当該交換分合によつて失つた土地が平成六年四月一日から同年十二月三十一日までの間に失われた場合にあつては、二分の一）に相当する額を加算して得た額）
suppl-4081-12/art-4/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-4/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-4/par-4
In the case where, between April 1, 1994 and March 31, 1996, expropriated real property, etc. prescribed in Article 73-14, paragraph (8) of the Local Tax Act as amended by the Act Partially Amending the Local Tax Act (Act No. 17 of 2002) (hereinafter in this paragraph referred to as the "Local Tax Act After the 2002 Amendment") was expropriated or transferred, in the case where there is a day specified in each item in accordance with the settlement money or compensation listed in the items of paragraph (10) of that Article received for the former real property prescribed in that paragraph, in the case where a public notice of an exchange and consolidation plan was made concerning land lost by the exchange and consolidation prescribed in paragraph (13) of that Article, in the case where expropriated real property, etc. prescribed in Article 73-27-2, paragraph (1) of the Local Tax Act After the 2002 Amendment was expropriated or transferred, in the case where land lost by the exchange prescribed in Article 11, paragraph (3) of the Supplementary Provisions of the Local Tax Act After the 2002 Amendment was lost, in the case where the right of common pertaining to land that was the subject of the common forest land improvement prescribed in Article 11-4, paragraph (3), item (i) of the Supplementary Provisions of the Local Tax Act After the 2002 Amendment was extinguished, in the case where the customary use right pertaining to land that was the subject of the customary-use forest land improvement prescribed in item (ii) of that paragraph was extinguished, or in the case where land lost by the exchange and consolidation prescribed in paragraph (5) of that Article was lost, and an acquisition of real property or an acquisition of land prescribed in the provisions of Article 73-14, paragraph (8), (10) or (13), Article 73-27-2, paragraph (1), Article 11, paragraph (3) of the Supplementary Provisions, or Article 11-4, paragraph (3) or (5) of the Supplementary Provisions of the Local Tax Act After the 2002 Amendment is made on or after January 1, 1996, then, where the price registered in the fixed assets tax ledger prescribed in those provisions (or, where that price is not registered, the price determined by the prefectural governor in accordance with the fixed asset valuation standards under Article 388, paragraph (1) of the Local Tax Act After the 2002 Amendment) includes the price of land valued as building land prescribed in Article 11-5, paragraph (1) of the Supplementary Provisions of the Local Tax Act After the 2002 Amendment, for the application of those provisions, the phrases listed in the middle column of the following table in the provisions of the Local Tax Act After the 2002 Amendment listed in the left-hand column of the table are deemed to be replaced with the phrases listed in the right-hand column of the table respectively.
Article 73-14, paragraph (8) the price of the former real property registered in the fixed assets tax ledger the price of the former real property registered in the fixed assets tax ledger (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 (or, where that expropriated real property, etc. was expropriated or transferred between April 1, 1994 and December 31, 1994, one-half) of the price of the portion of land valued as building land)
the price determined by the prefectural governor the price determined by the prefectural governor (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 (or, where that expropriated real property, etc. was expropriated or transferred between April 1, 1994 and December 31, 1994, one-half) of the price of the portion of land valued as building land)
Article 73-14, paragraph (10) the price of the former real property registered in the fixed assets tax ledger the price of the former real property registered in the fixed assets tax ledger (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 (or, where the day specified in each of the following items in accordance with the settlement money or compensation listed in those items received for that former real property falls within the period from April 1, 1994 to December 31, 1994, one-half) of the price of the portion of land valued as building land)
the price determined by the prefectural governor the price determined by the prefectural governor (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 (or, where the day specified in those items falls within the period from April 1, 1994 to December 31, 1994, one-half) of the price of the portion of land valued as building land)
Article 73-14, paragraph (13) registered price 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 (or, where the public notice of the exchange and consolidation plan concerning the land lost by that exchange and consolidation was made between April 1, 1994 and December 31, 1994, one-half) of the price of the portion of land valued as building land)
determined price 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 (or, where that public notice was made between April 1, 1994 and December 31, 1994, one-half) of the price of the portion of land valued as building land)
Article 73-27-2, paragraph (1) registered price 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 (or, where that expropriated real property, etc. was expropriated or transferred between April 1, 1994 and December 31, 1994, one-half) of the price of the portion of land valued as building land)
determined price 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 (or, where that expropriated real property, etc. was expropriated or transferred between April 1, 1994 and December 31, 1994, one-half) of the price of the portion of land valued as building land)
Article 11, paragraph (3) of the Supplementary Provisions of the Local Tax Act registered price 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 (or, where the land lost by that exchange was lost between April 1, 1994 and December 31, 1994, one-half of the price) of the price of the portion of land valued as building land)
determined price 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 (or, where the land lost by that exchange was lost between April 1, 1994 and December 31, 1994, one-half of the price) of the price of the portion of land valued as building land)
Article 11-4, paragraph (3), item (i) of the Supplementary Provisions registered price 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 paragraph (1) of the following Article an amount equivalent to two-thirds (or, where the right of common pertaining to the land that was the subject of that common forest land improvement was extinguished between April 1, 1994 and December 31, 1994, one-half) of the price of the portion of land valued as building land)
determined price 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 paragraph (1) of the following Article an amount equivalent to two-thirds (or, where the right of common pertaining to the land that was the subject of that common forest land improvement was extinguished between April 1, 1994 and December 31, 1994, one-half) of the price of the portion of land valued as building land)
Article 11-4, paragraph (3), item (ii) of the Supplementary Provisions registered price 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 paragraph (1) of the following Article an amount equivalent to two-thirds (or, where the customary use right pertaining to the land that was the subject of that customary-use forest land improvement was extinguished between April 1, 1994 and December 31, 1994, one-half) of the price of the portion of land valued as building land)
determined price 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 paragraph (1) of the following Article an amount equivalent to two-thirds (or, where the customary use right pertaining to the land that was the subject of that customary-use forest land improvement was extinguished between April 1, 1994 and December 31, 1994, one-half) of the price of the portion of land valued as building land)
Article 11-4, paragraph (5) of the Supplementary Provisions registered price 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 paragraph (1) of the following Article an amount equivalent to two-thirds (or, where the land lost by that exchange and consolidation was lost between April 1, 1994 and December 31, 1994, one-half) of the price of the portion of land valued as building land)
determined price 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 paragraph (1) of the following Article an amount equivalent to two-thirds (or, where the land lost by that exchange and consolidation was lost between April 1, 1994 and December 31, 1994, one-half) of the price of the portion of land valued as building land)
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**第五項** 平成八年四月一日から同年十二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二分の一に相当する額を加算して得た額）」とする。
suppl-4081-12/art-4/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-4/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-4/par-5
In the case where, between April 1, 1996 and December 31, 1996, the transferred real property prescribed in Article 16, paragraph (1) of the Act on Special Measures for the Ogasawara Islands Development (Act No. 79 of 1969) was transferred, and the price registered in the fixed assets tax ledger prescribed in that paragraph (or, where that price is not 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 the provisions of Article 16, paragraph (1) of the Act on Special Measures for the Ogasawara Islands Development, the phrase "registered price" in that paragraph 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 one-half of the price of the portion of land valued as building land)", the phrase "the Local Tax Act (Act No. 226 of 1950)" is deemed to be replaced with "that Act", and the phrase "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 one-half of the price of the portion of land valued as building land)".
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**第六項** 新法附則第十二条第二項の規定は、施行日以後に同条第一項に規定する農地、採草放牧地及び準農地につき租税特別措置法の一部を改正する法律（平成八年法律第十七号）による改正後の租税特別措置法（以下この項において「改正後の租税特別措置法」という。）第七十条の七第一項に規定する収用交換等による譲渡をしたことにより、新法附則第十二条第二項において準用する改正後の租税特別措置法第七十条の四第十七項第一号又は第二号に掲げる場合に該当することとなった場合について適用する。
suppl-4081-12/art-4/par-6 · https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-4/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-4/par-6
The provisions of Article 12, paragraph (2) of the Supplementary Provisions of the New Act apply where, on or after the Effective Date, by making a transfer by expropriation, exchange, etc. prescribed in Article 70-7, 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. 17 of 1996) (hereinafter in this paragraph referred to as the "Act on Special Measures Concerning Taxation as Amended") of the farmland, pasture land and quasi-farmland prescribed in Article 12, paragraph (1) of the Supplementary Provisions of the New Act, the case listed in Article 70-4, paragraph (17), item (i) or (ii) of the Act on Special Measures Concerning Taxation as Amended, as applied mutatis mutandis in Article 12, paragraph (2) of the Supplementary Provisions of the New Act, has come to apply.
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**第七項** 新法附則第十二条第二項及び前項の規定は、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-4081-12/art-4/par-7 · https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-4/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-4/par-7
The provisions of Article 12, paragraph (2) of the Supplementary Provisions of the New Act and the preceding paragraph apply mutatis mutandis to a person to whom the provisions of 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) apply. In this case, the necessary technical replacement of terms is specified by Cabinet Order.
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### 第五条（市町村民税に関する経過措置） — Transitional Measures Concerning Municipal Inhabitant Tax
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suppl-4081-12/art-5 · https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-5
**第一項** 附則第十二条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、平成八年度以後の年度分の個人の市町村民税について適用し、平成七年度分までの個人の市町村民税については、なお従前の例による。
suppl-4081-12/art-5/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-5/par-1
Except as provided in Article 12 of the Supplementary Provisions, 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 1996, and with regard to individual municipal inhabitant tax for fiscal years up to and including fiscal year 1995, the provisions then in force continue to govern.
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### 第六条（固定資産税に関する経過措置） — Transitional Measures Concerning Fixed Assets Tax
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suppl-4081-12/art-6 · https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/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、平成八年度以後の年度分の固定資産税について適用し、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-4081-12/art-6/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/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 1996, and with regard to fixed assets tax for fiscal years up to and including fiscal year 1995, the provisions then in force continue to govern.
machine translation, not official
**第二項** 平成八年一月二日前に設置された旧法第三百四十八条第二項第六号の二に規定する障壁その他の構築物（同号に規定する高圧ガス取締法（昭和二十六年法律第二百四号）第五条第一項若しくは第六条又は液化石油ガスの保安の確保及び取引の適正化に関する法律（昭和四十二年法律第百四十九号）第三条第一項の規定による許可を受けた者が設置したものに限る。）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-4081-12/art-6/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-6/par-2
With regard to fixed assets tax imposed on barriers and other structures prescribed in Article 348, paragraph (2), item (vi)-2 of the Former Act that were installed before January 2, 1996 (limited to those installed by a person who has obtained permission under Article 5, paragraph (1) or Article 6 of the High Pressure Gas Control Act (Act No. 204 of 1951) prescribed in that item or Article 3, paragraph (1) of the Act on the Securing of Safety and the Optimization of Transaction of Liquefied Petroleum Gas (Act No. 149 of 1967)), the provisions then in force continue to govern.
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**第三項** 新法第三百四十九条の三第一項の規定は、平成七年一月二日以後に変電所又は送電施設の用に新たに供された同項に規定する償却資産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、平成七年一月一日までに変電所又は送電施設の用に新たに供された旧法第三百四十九条の三第一項に規定する償却資産に対して課する固定資産税については、なお従前の例による。
suppl-4081-12/art-6/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-6/par-3
The provisions of Article 349-3, paragraph (1) of the New Act apply to fixed assets tax for fiscal years beginning with fiscal year 1996 imposed on depreciable assets prescribed in that paragraph that are newly put into use for a substation or power transmission facility on or after January 2, 1995, and with regard to fixed assets tax imposed on depreciable assets prescribed in Article 349-3, paragraph (1) of the Former Act that were newly put into use for a substation or power transmission facility on or before January 1, 1995, 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五項の規定は、同項に規定する船舶に対して課する海上運送法の一部を改正する法律の施行の日の属する年の翌年（当該日が一月一日である場合においては、当該日の属する年）の四月一日の属する年度以後の年度分の固定資産税について適用し、当該年度の前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-4081-12/art-6/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-6/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-6/par-4
The provisions of Article 349-3, paragraph (5) of the New Act apply to fixed assets tax for fiscal years beginning with the fiscal year that includes April 1 of the year following the year that includes the date of enforcement of the Act Partially Amending the Marine Transportation Act (or, where that date is January 1, the year that includes that date) imposed on vessels prescribed in that paragraph, and with regard to fixed assets tax for fiscal years up to and including the fiscal year preceding that fiscal year, the provisions then in force continue to govern.
machine translation, not official
**第五項** 新法第三百四十九条の三第三十七項の規定は、同項に規定する土地に対して課する平成九年度以後の年度分の固定資産税について適用し、平成八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-4081-12/art-6/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-6/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-6/par-5
The provisions of Article 349-3, paragraph (37) of the New Act apply to fixed assets tax for fiscal years beginning with fiscal year 1997 imposed on land prescribed in that paragraph, and with regard to fixed assets tax for fiscal years up to and including fiscal year 1996, the provisions then in force continue to govern.
machine translation, not official
**第六項** 平成八年一月二日前に設置された旧法附則第十四条に規定する施設又は設備に対して課する平成八年度から平成十二年度までの各年度分の固定資産税については、同条の規定は、なおその効力を有する。この場合において、同条中「平成六年度分及び平成七年度分」とあるのは「平成八年度から平成十二年度までの各年度分」と、同条第二号から第五号までの規定中「自治省令」とあるのは「総務省令」とする。
suppl-4081-12/art-6/par-6 · https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-6/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-6/par-6
With regard to fixed assets tax for each fiscal year from fiscal year 1996 through fiscal year 2000 imposed on facilities or equipment prescribed in Article 14 of the Supplementary Provisions of the Former Act that were installed before January 2, 1996, the provisions of that Article remain in force. In this case, in that Article, "fiscal year 1994 and fiscal year 1995" is deemed to be replaced with "each fiscal year from fiscal year 1996 through fiscal year 2000", and in the provisions of items (ii) through (v) of that Article, "Order of the Ministry of Home Affairs" is deemed to be replaced with "Order of the Ministry of Internal Affairs and Communications".
machine translation, not official
**第七項** 昭和六十年四月一日から平成七年三月三十一日までの間に建設された旧法附則第十五条第一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-4081-12/art-6/par-7 · https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-6/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-6/par-7
With regard to fixed assets tax imposed on houses and depreciable assets prescribed in Article 15, paragraph (1) of the Supplementary Provisions of the Former Act that were constructed between April 1, 1985 and March 31, 1995, the provisions then in force continue to govern.
machine translation, not official
**第八項** 昭和六十一年一月二日から平成七年一月一日までの間に新設され、又は増設された旧法附則第十五条第三項に規定する倉庫等に対して課する固定資産税については、なお従前の例による。
suppl-4081-12/art-6/par-8 · https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-6/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-6/par-8
With regard to fixed assets tax imposed on warehouses, etc. prescribed in Article 15, paragraph (3) of the Supplementary Provisions of the Former Act that were newly built or expanded between January 2, 1986 and January 1, 1995, the provisions then in force continue to govern.
machine translation, not official
**第九項** 平成三年一月二日から平成九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九項に規定する家屋及び償却資産に対して課する固定資産税については、同項の規定は、なおその効力を有する。この場合において、平成七年一月二日から平成九年三月三十一日までの間に取得された同項に規定する家屋及び償却資産に対する同項の規定の適用については、同項中「平成七年一月一日」とあるのは「平成九年三月三十一日」と、「六分の五の額」とあるのは「六分の五の額（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償却資産にあつては、同項の規定により課税標準とされる額の六分の五の額）」とする。
suppl-4081-12/art-6/par-9 · https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-6/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-6/par-9
With regard to fixed assets tax imposed on houses and depreciable assets prescribed in Article 15, paragraph (9) of the Supplementary Provisions of the Former Act that were acquired between January 2, 1991 and March 31, 1997, the provisions of that paragraph remain in force. In this case, with regard to the application of that paragraph to houses and depreciable assets prescribed in that paragraph that were acquired between January 2, 1995 and March 31, 1997, in that paragraph, "January 1, 1995" is deemed to be replaced with "March 31, 1997", and "five-sixths of the amount" is deemed to be replaced with "five-sixths of the amount (for depreciable assets 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), which remains in force pursuant to Article 7, paragraph (17) of the Supplementary Provisions of that Act, applies, five-sixths of 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)".
machine translation, not official
**第十項** 平成三年一月二日から平成七年一月一日までの間に取得された旧法附則第十五条第十五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-4081-12/art-6/par-10 · https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-6/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-6/par-10
With regard to fixed assets tax imposed on houses and depreciable assets prescribed in Article 15, paragraph (15) of the Supplementary Provisions of the Former Act that were acquired between January 2, 1991 and January 1, 1995, the provisions then in force continue to govern.
machine translation, not official
**第十一項** 昭和六十二年一月二日から平成七年一月一日までの間に取得された旧法附則第十五条第十六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-4081-12/art-6/par-11 · https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-6/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-6/par-11
With regard to fixed assets tax imposed on machinery and equipment prescribed in Article 15, paragraph (16) of the Supplementary Provisions of the Former Act that were acquired between January 2, 1987 and January 1, 1995, the provisions then in force continue to govern.
machine translation, not official
**第十二項** 平成三年四月一日から平成七年三月三十一日までの間に新たに取得された旧法附則第十五条第二十二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、なお従前の例による。
suppl-4081-12/art-6/par-12 · https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-6/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-6/par-12
With regard to fixed assets tax imposed on machinery and other equipment prescribed in Article 15, paragraph (22) of the Supplementary Provisions of the Former Act that were newly acquired between April 1, 1991 and March 31, 1995, the provisions then in force continue to govern.
machine translation, not official
**第十三項** 昭和五十七年一月二日から平成八年三月三十一日までの間に新たに取得された旧法附則第十五条第二十四項に規定する償却資産に対して課する固定資産税については、同項の規定は、なおその効力を有する。この場合において、平成七年一月二日から平成八年三月三十一日までの間に新たに取得された同項に規定する償却資産に対する同項の規定の適用については、同項中「平成七年一月一日」とあるのは「平成八年三月三十一日」と、「自治省令」とあるのは「総務省令」と、「三分の二の額」とあるのは「三分の二の額（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償却資産にあつては、同項の規定により課税標準とされる額の三分の二の額）」とする。
suppl-4081-12/art-6/par-13 · https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-6/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-6/par-13
With regard to fixed assets tax imposed on depreciable assets prescribed in Article 15, paragraph (24) of the Supplementary Provisions of the Former Act that were newly acquired between January 2, 1982 and March 31, 1996, the provisions of that paragraph remain in force. In this case, with regard to the application of that paragraph to depreciable assets prescribed in that paragraph that were newly acquired between January 2, 1995 and March 31, 1996, in that paragraph, "January 1, 1995" is deemed to be replaced with "March 31, 1996", "Order of the Ministry of Home Affairs" is deemed to be replaced with "Order of the Ministry of Internal Affairs and Communications", and "two-thirds of the amount" is deemed to be replaced with "two-thirds of the amount (for depreciable assets 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), which remains in force pursuant to Article 7, paragraph (17) of the Supplementary Provisions of that Act, applies, two-thirds of 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)".
machine translation, not official
**第十四項** 平成五年四月一日から平成七年三月三十一日までの間に新たに取得された旧法附則第十五条第二十五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-4081-12/art-6/par-14 · https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-6/par-14 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-6/par-14
With regard to fixed assets tax imposed on machinery and equipment prescribed in Article 15, paragraph (25) of the Supplementary Provisions of the Former Act that were newly acquired between April 1, 1993 and March 31, 1995, the provisions then in force continue to govern.
machine translation, not official
**第十五項** 平成三年四月一日から平成七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二十七項に規定する償却資産に対して課する固定資産税については、なお従前の例による。
suppl-4081-12/art-6/par-15 · https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-6/par-15 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-6/par-15
With regard to fixed assets tax imposed on depreciable assets prescribed in Article 15, paragraph (27) of the Supplementary Provisions of the Former Act that were newly installed between April 1, 1991 and March 31, 1995, the provisions then in force continue to govern.
machine translation, not official
**第十六項** 平成五年四月一日から平成八年三月三十一日までの間に新設され、かつ、電気通信事業法（昭和五十九年法律第八十六号）第六条第二項に規定する第一種電気通信事業の用に供された旧法附則第十五条第二十八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-4081-12/art-6/par-16 · https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-6/par-16 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-6/par-16
With regard to fixed assets tax imposed on telecommunications circuit facilities prescribed in Article 15, paragraph (28) of the Supplementary Provisions of the Former Act that were newly installed between April 1, 1993 and March 31, 1996 and used for Type I telecommunications business prescribed in Article 6, paragraph (2) of the Telecommunications Business Act (Act No. 86 of 1984), the provisions then in force continue to govern.
machine translation, not official
**第十七項** 平成三年四月一日から平成八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二十九項に規定する電気通信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-4081-12/art-6/par-17 · https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-6/par-17 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-6/par-17
With regard to fixed assets tax imposed on telecommunications facilities prescribed in Article 15, paragraph (29) of the Supplementary Provisions of the Former Act that were newly installed between April 1, 1991 and March 31, 1996, the provisions then in force continue to govern.
machine translation, not official
**第十八項** 平成三年六月一日から平成八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項に規定する設備又は施設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、平成七年四月一日から平成八年三月三十一日までの間に新設された同項に規定する設備又は施設に対する同項の規定の適用については、同項中「平成七年三月三十一日」とあるのは「平成八年三月三十一日」と、「三分の二の額」とあるのは「三分の二の額（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設備又は施設にあつては、同項の規定により課税標準とされる額の三分の二の額）」とする。
suppl-4081-12/art-6/par-18 · https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-6/par-18 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-6/par-18
With regard to fixed assets tax imposed on equipment or facilities prescribed in Article 15, paragraph (30) of the Supplementary Provisions of the Former Act that were newly installed between June 1, 1991 and March 31, 1996, the provisions of that paragraph remain in force. In this case, with regard to the application of that paragraph to equipment or facilities prescribed in that paragraph that were newly installed between April 1, 1995 and March 31, 1996, in that paragraph, "March 31, 1995" is deemed to be replaced with "March 31, 1996", and "two-thirds of the amount" is deemed to be replaced with "two-thirds of the amount (for equipment or facilities 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), which remains in force pursuant to Article 7, paragraph (17) of the Supplementary Provisions of that Act, applies, two-thirds of 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)".
machine translation, not official
**第十九項** 平成五年四月一日から平成七年三月三十一日までの間に新たに取得された旧法附則第十五条第三十二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、なお従前の例による。
suppl-4081-12/art-6/par-19 · https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-6/par-19 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-6/par-19
With regard to fixed assets tax imposed on machinery and other equipment prescribed in Article 15, paragraph (32) of the Supplementary Provisions of the Former Act that were newly acquired between April 1, 1993 and March 31, 1995, the provisions then in force continue to govern.
machine translation, not official
**第二十項** 平成五年四月一日から平成八年三月三十一日までの間に新たに取得され、かつ、直接航空法（昭和二十七年法律第二百三十一号）第二条第十六項に規定する航空運送事業の用に供された旧法附則第十五条第三十四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-4081-12/art-6/par-20 · https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-6/par-20 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-6/par-20
With regard to fixed assets tax imposed on houses and depreciable assets prescribed in Article 15, paragraph (34) of the Supplementary Provisions of the Former Act that were newly acquired between April 1, 1993 and March 31, 1996 and directly used for the air transport service prescribed in Article 2, paragraph (16) of the Civil Aeronautics Act (Act No. 231 of 1952), the provisions then in force continue to govern.
machine translation, not official
**第二十一項** 平成五年四月一日から平成九年三月三十一日までの間に新たに取得された旧法附則第十五条第三十五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、平成七年四月一日から平成九年三月三十一日までの間に新た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「自治省令」とあるのは「総務省令」と、「平成七年三月三十一日」とあるのは「平成九年三月三十一日」と、「三分の二の額」とあるのは「三分の二の額（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三分の二の額）」とする。
suppl-4081-12/art-6/par-21 · https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-6/par-21 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-6/par-21
With regard to fixed assets tax imposed on machinery and other equipment prescribed in Article 15, paragraph (35) of the Supplementary Provisions of the Former Act that were newly acquired between April 1, 1993 and March 31, 1997, 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 newly acquired between April 1, 1995 and March 31, 1997, in that paragraph, "Order of the Ministry of Home Affairs" is deemed to be replaced with "Order of the Ministry of Internal Affairs and Communications", "March 31, 1995" is deemed to be replaced with "March 31, 1997", and "two-thirds of the amount" is deemed to be replaced with "two-thirds of the amount (for machinery and other equipment 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), which remains in force pursuant to Article 7, paragraph (17) of the Supplementary Provisions of that Act, applies, two-thirds of 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)".
machine translation, not official
### 第七条
suppl-4081-12/art-7 · https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-7
**第一項** 平成八年度分の固定資産税に限り、新法附則第十八条第一項、第十九条第一項又は第十九条の四の規定の適用を受ける土地に対して課する固定資産税については、市町村長は、新法附則第二十八条第一項の規定により土地課税台帳等に登録された同項各号に定める額及び同項の比準課税標準額並びに同条第二項の規定により土地課税台帳等に登録された同項各号に定める額については、これらの額を当該土地の所有者に通知することにより新法第四百十五条の規定による固定資産課税台帳の縦覧に代えることができる。この場合において、当該土地の新法附則第二十八条第一項の比準課税標準額に係る新法附則第二十二条第一項の規定により読み替えて適用される新法第四百十七条第一項の規定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「地方税法等の一部を改正する法律（平成八年法律第十二号）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「地方税法等の一部を改正する法律（平成八年法律第十二号）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-4081-12/art-7/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-7/par-1
For fixed assets tax for fiscal year 1996 only, with regard to fixed assets tax imposed on land to which Article 18, paragraph (1), Article 19, paragraph (1) or Article 19-4 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 the provisions of 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 and the provisions of Article 432, paragraph (1) 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 7 of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 12 of 1996), 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 7 of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 12 of 1996), or Article 417, paragraph (1) as applied with terms replaced pursuant to Article 7 of the Supplementary Provisions of that Act".
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### 第八条（特別土地保有税に関する経過措置） — Transitional Measures Concerning Special Land Holding Tax
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suppl-4081-12/art-8 · https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-8
**第一項** 別段の定めがあるものを除き、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、平成八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、平成七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-4081-12/art-8/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-8/par-1
Except as otherwise specially provided, 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 1996, and with regard to special land holding tax imposed on land for fiscal years up to and including fiscal year 1995, the provisions then in force continue to govern.
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**第二項** 第五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-4081-12/art-8/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-8/par-2
Except as provided in paragraph (5), 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.
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**第三項** 新法第五百八十六条第二項第一号の十八の規定（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、施行日以後に新設され、又は増設される同号に規定する設備の用に供する土地及び施行日以後に新築され、又は増築される同号に規定する家屋又は構築物の敷地の用に供する土地に対して課する特別土地保有税について適用する。
suppl-4081-12/art-8/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-8/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-8/par-3
The provisions of Article 586, paragraph (2), item (i)-18 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 for equipment prescribed in that item that is newly constructed or expanded on or after the Effective Date, and on land used as the site of a house or structure prescribed in that item that is newly built or extended on or after the Effective Date.
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**第四項** 新法第五百八十六条第二項第一号の十九の規定（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、施行日以後に新設され、又は増設される同号に規定する設備の用に供する土地及び施行日以後に新築され、又は増築される同号に規定する家屋又は構築物の敷地の用に供する土地に対して課する特別土地保有税について適用する。
suppl-4081-12/art-8/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-8/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-8/par-4
The provisions of Article 586, paragraph (2), item (i)-19 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 for equipment prescribed in that item that is newly constructed or expanded on or after the Effective Date, and on land used as the site of a house or structure prescribed in that item that is newly built or extended on or after the Effective Date.
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**第五項** 新法附則第三十一条の三第二項の規定は、平成八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-4081-12/art-8/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-8/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-8/par-5
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, 1996, 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.
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### 第九条（自動車取得税に関する経過措置） — Transitional Measures Concerning Automobile Acquisition Tax
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suppl-4081-12/art-9 · https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-9
**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-4081-12/art-9/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-9/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.
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**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-4081-12/art-9/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-9/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.
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### 第十条（事業所税に関する経過措置） — Transitional Measures Concerning Business Office Tax
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suppl-4081-12/art-10 · https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-10
**第一項** 別段の定めがあるものを除き、新法の規定中事業に係る事業所税（新法第七百一条の三十二第一項に規定する事業に係る事業所税をいう。以下この項、第三項及び第六項並びに附則第十三条第二項において同じ。）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八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八年前の年分の個人の事業及び平成八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-4081-12/art-10/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-10/par-1
Except as otherwise specially provided, the provisions of the New Act relating to business office tax relating to business (meaning business office tax relating to the business prescribed in Article 701-32, paragraph (1) of the New Act; the same applies hereinafter in this paragraph, paragraphs (3) and (6), and Article 13, paragraph (2) of the Supplementary Provisions) apply to business office tax relating to business to be imposed on the business of corporations for business years ending on or after the Effective Date and the business of individuals for years beginning with 1996 (excluding the business of individuals abolished before the Effective Date), and with regard to business office tax relating to business imposed on the business of corporations for business years that ended before the Effective Date, the business of individuals for years before 1996, and the business of individuals for 1996 that was abolished before the Effective Date, the provisions then in force continue to govern.
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**第二項** 第四項に定めるものを除き、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。以下この項及び第四項において同じ。）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-4081-12/art-10/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-10/par-2
Except as provided in paragraph (4), the provisions of the New Act relating to business office tax relating to new construction or expansion (meaning business office tax relating to new construction or expansion prescribed in Article 701-32, paragraph (2) of the New Act; the same applies hereinafter in this paragraph and paragraph (4)) apply to business office tax relating to new construction or expansion to be imposed on the new construction or expansion of business premises buildings carried out on or after the Effective Date, and with regard to business office tax relating to new construction or expansion imposed on the new construction or expansion of business premises buildings carried out before the Effective Date, the provisions then in force continue to govern.
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**第三項** 旧法第七百一条の三十四第四項第一号に掲げる施設に係る事業のうち、施行日以後に最初に終了する事業年度分までの法人の事業（施行日以後に事業を開始する法人の事業を除く。）及び平成八年以前の年分の個人の事業（施行日以後に事業を開始する個人の事業を除く。）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-4081-12/art-10/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-10/par-3
With regard to business office tax relating to business imposed on the business of corporations (excluding the business of corporations that start business on or after the Effective Date) up to the business year that first ends on or after the Effective Date, and on the business of individuals for years up to and including 1996 (excluding the business of individuals that start business on or after the Effective Date), among the business relating to the facilities listed in Article 701-34, paragraph (4), item (i) of the Former Act, the provisions then in force continue to govern.
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**第四項** 旧法附則第三十二条の三第十一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、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「地域産業の高度化に寄与する特定事業の集積の促進に関する法律」とあるのは「新事業創出促進法（平成十年法律第百五十二号）附則第九条の規定による廃止前の地域産業の高度化に寄与する特定事業の集積の促進に関する法律」と、「七年」とあるのは「十一年」とする。
suppl-4081-12/art-10/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-10/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-10/par-4
The provisions of Article 32-3, paragraph (11) of the Supplementary Provisions of the Former Act remain in force with regard to business office tax relating to new construction or expansion to be imposed on the new construction or expansion of business premises buildings relating to the facilities prescribed in that paragraph. In this case, in Article 32-3, paragraph (11) of the Supplementary Provisions of the Former Act, "Act on Promotion of Accumulation of Specified Businesses Contributing to the Advancement of Regional Industries" is deemed to be replaced with "Act on Promotion of Accumulation of Specified Businesses Contributing to the Advancement of Regional Industries prior to abolition pursuant to Article 9 of the Supplementary Provisions of the Act on Promotion of New Business Creation (Act No. 152 of 1998)", and "seven years" is deemed to be replaced with "11 years".
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**第五項** 前項の規定の適用がある場合における地方税法等の一部を改正する法律（平成十年法律第二十七号）第一条の規定による改正後の地方税法附則第三十二条の五の規定の適用については、同条の表中「又は附則第三十二条の四の規定」とあるのは「若しくは附則第三十二条の四の規定又は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）附則第十条第四項の規定によりなお効力を有するものとして読み替えて適用される同法第一条の規定による改正前の地方税法附則第三十二条の三第十一項の規定」と、「）又は附則第三十二条の四」とあるのは「）若しくは附則第三十二条の四の規定又は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）附則第十条第四項の規定によりなお効力を有するものとして読み替えて適用される同法第一条の規定による改正前の地方税法附則第三十二条の三第十一項」とする。
suppl-4081-12/art-10/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-10/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-10/par-5
In the case where the provisions of the preceding paragraph apply, with regard to the application of Article 32-5 of the Supplementary Provisions of the Local Tax Act as amended by the provisions of Article 1 of the Act Partially Amending the Local Tax Act, etc. (Act No. 27 of 1998), in the table of Article 32-5 of the Supplementary Provisions of the Local Tax Act, "or the provisions of Article 32-4 of the Supplementary Provisions" is deemed to be replaced with "or the provisions of Article 32-4 of the Supplementary Provisions, or the provisions of Article 32-3, paragraph (11) 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. 12 of 1996), as applied with the replacement of terms as remaining in force pursuant to Article 10, paragraph (4) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 12 of 1996)", and "or Article 32-4 of the Supplementary Provisions" is deemed to be replaced with "or the provisions of Article 32-4 of the Supplementary Provisions, or Article 32-3, paragraph (11) 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. 12 of 1996), as applied with the replacement of terms as remaining in force pursuant to Article 10, paragraph (4) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 12 of 1996)".
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**第六項** 旧法附則第三十二条の三の二第七項に規定する事業のうち、同項に規定する進出実施期間終了日以後に最初に終了する事業年度分までの法人の事業及び同項に規定する進出実施期間終了日の属する年分までの個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-4081-12/art-10/par-6 · https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-10/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-10/par-6
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 up to the business year that first ends on or after the final day of the entry implementation period prescribed in Article 32-3-2, paragraph (7) of the Supplementary Provisions of the Former Act, and on the business of individuals up to the year that includes the final day of the entry implementation period prescribed in that paragraph, among the business prescribed in that paragraph, the provisions then in force continue to govern.
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### 第十一条（都市計画税に関する経過措置） — Transitional Measures Concerning City Planning Tax
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suppl-4081-12/art-11 · https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-11
**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-4081-12/art-11/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-11/par-1
Except as otherwise specially provided, the provisions of the New Act relating to city planning tax apply to city planning tax for fiscal years beginning with fiscal year 1996, and with regard to city planning tax for fiscal years up to and including fiscal year 1995, the provisions then in force continue to govern.
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**第二項** 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三十七項の規定に関する部分に限る。）は、平成九年度以後の年度分の都市計画税について適用し、平成八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-4081-12/art-11/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-11/par-2
The provisions of Article 702, paragraph (2) of the New Act (limited to the part relating to the provisions of Article 349-3, paragraph (37) of the New Act) apply to city planning tax for fiscal years beginning with fiscal year 1997, and with regard to city planning tax for fiscal years up to and including fiscal year 1996, the provisions then in force continue to govern.
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**第三項** 昭和六十一年一月二日から平成七年一月一日までの間に新設され、又は増設された旧法附則第十五条第三項に規定する倉庫等に対して課する都市計画税については、なお従前の例による。
suppl-4081-12/art-11/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-11/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-11/par-3
With regard to city planning tax imposed on warehouses, etc. prescribed in Article 15, paragraph (3) of the Supplementary Provisions of the Former Act that were newly built or expanded between January 2, 1986 and January 1, 1995, the provisions then in force continue to govern.
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**第四項** 平成三年一月二日から平成九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九項に規定する家屋に対して課する都市計画税については、同項の規定は、なおその効力を有する。この場合において、平成七年一月二日から平成九年三月三十一日までの間に取得された同項に規定する家屋に対する同項の規定の適用については、同項中「平成七年一月一日」とあるのは、「平成九年三月三十一日」とする。
suppl-4081-12/art-11/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-11/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-11/par-4
With regard to city planning tax imposed on houses prescribed in Article 15, paragraph (9) of the Supplementary Provisions of the Former Act that were acquired between January 2, 1991 and March 31, 1997, the provisions of that paragraph remain in force. In this case, with regard to the application of that paragraph to houses prescribed in that paragraph that were acquired between January 2, 1995 and March 31, 1997, in that paragraph, "January 1, 1995" is deemed to be replaced with "March 31, 1997".
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**第五項** 平成五年四月一日から平成八年三月三十一日までの間に新たに取得され、かつ、直接航空法第二条第十六項に規定する航空運送事業の用に供された旧法附則第十五条第三十四項に規定する家屋に対して課する都市計画税については、なお従前の例による。
suppl-4081-12/art-11/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-11/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-11/par-5
With regard to city planning tax imposed on houses prescribed in Article 15, paragraph (34) of the Supplementary Provisions of the Former Act that were newly acquired between April 1, 1993 and March 31, 1996 and directly used for the air transport service prescribed in Article 2, paragraph (16) of the Civil Aeronautics Act, the provisions then in force continue to govern.
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### 第十二条（長期譲渡所得に係る道府県民税及び市町村民税の課税の特例等に関する経過措置） — Transitional Measures Concerning Special Provisions for Taxation of Prefectural Inhabitant Tax and Municipal Inhabitant Tax on Long-Term Capital Gains, etc.
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suppl-4081-12/art-12 · https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-12
**第一項** 新法附則第三十四条の規定は、所得割の納税義務者が平成八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（平成八年法律第十七号）による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（平成八年法律第十七号）による改正前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は、なお従前の例による。
suppl-4081-12/art-12/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-12/par-1
The provisions of Article 34 of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax and municipal inhabitant tax relating to transfers of 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. 17 of 1996), made by a person liable for the income levy on or after January 1, 1996, and with regard to individual prefectural inhabitant tax and municipal inhabitant tax relating to transfers of 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. 17 of 1996), made by a person liable for the income levy before that date, the provisions then in force continue to govern.
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**第二項** 新法附則第三十四条の二の規定は、所得割の納税義務者が平成九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-4081-12/art-12/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-12/par-2
The provisions of Article 34-2 of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax and municipal inhabitant tax relating to transfers by a person liable for the income levy on or after January 1, 1997 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.
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### 第十三条（民間事業者の能力の活用により整備される特定施設に関する経過措置） — Transitional Measures Concerning Specified Facilities Developed by Utilizing the Capabilities of Private Businesses
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suppl-4081-12/art-13 · https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-13
**第一項** 昭和六十一年五月三十日から平成八年三月三十一日までの間に取得され、又は建設されて事業の用に供された旧法附則第三十八条第五項に規定する家屋の敷地である土地（同項に規定する認定事業者が当該期間内に取得したものに限る。）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-4081-12/art-13/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-13/par-1
With regard to fixed assets tax imposed on land that is the site of a house prescribed in Article 38, paragraph (5) of the Supplementary Provisions of the Former Act that was acquired or constructed and put to use for business between May 30, 1986 and March 31, 1996 (limited to land acquired within that period by a certified business operator prescribed in that paragraph), the provisions then in force continue to govern.
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**第二項** 旧法附則第三十八条第十二項に規定する事業で民間事業者の能力の活用による特定施設の整備の促進に関する臨時措置法（昭和六十一年法律第七十七号）第二条第一項第四号ロ、第五号ハ及びニ、第六号ニ及びホ並びに第九号に掲げる施設に係るもののうち当該施設に係る事業所等（新法第七百一条の三十一第一項第五号に規定する事業所等をいう。）が新設された日から五年を経過する日以後に最初に終了する事業年度分までの当該施設に係る民間事業者の能力の活用による特定施設の整備の促進に関する臨時措置法第六条に規定する認定事業者が行う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-4081-12/art-13/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-13/par-2
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 conducted by a certified business operator prescribed in Article 6 of the Act on Temporary Measures for Promoting the Improvement of Specified Facilities by Utilizing the Capabilities of Private Businesses, relating to the facilities, up to the business year that first ends on or after the date on which five years elapse from the date on which the office or place of business relating to the facilities (meaning the office or place of business prescribed in Article 701-31, paragraph (1), item (v) of the New Act) was newly established, among the business prescribed in Article 38, paragraph (12) of the Supplementary Provisions of the Former Act that relates to the facilities listed in Article 2, paragraph (1), item (iv), (b), item (v), (c) and (d), item (vi), (d) and (e), and item (ix) of the Act on Temporary Measures for Promoting the Improvement of Specified Facilities by Utilizing the Capabilities of Private Businesses (Act No. 77 of 1986), the provisions then in force continue to govern.
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### 第十四条（地方税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 Local Tax Act
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suppl-4081-12/art-14 · https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-14
**第一項** 昭和四十年一月二日から昭和四十九年一月一日までの間において就航した第二条の規定による改正前の地方税法の一部を改正する法律附則第七条第十三項に規定する航空機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-4081-12/art-14/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-14/par-1
With regard to fixed assets tax up to fiscal year 1995 imposed on aircraft prescribed in Article 7, paragraph (13) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act prior to amendment by the provisions of Article 2 that entered service between January 2, 1965 and January 1, 1974, the provisions then in force continue to govern.
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### 第十五条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
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suppl-4081-12/art-15 · https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-15
**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-4081-12/art-15/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-15/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.
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### 第十七条（政令への委任） — Delegation to Cabinet Order
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suppl-4081-12/art-17 · https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/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-4081-12/art-17/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-17/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/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.
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### 第十九条（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
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suppl-4081-12/art-19 · https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-19 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-19
**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-4081-12/art-19/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-19/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-19/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.
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### 第二十一条（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.
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suppl-4081-12/art-21 · https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-21 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-21
**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、平成六年度分及び平成七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-4081-12/art-21/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-21/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-21/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 1996, and with regard to fixed assets tax or city planning tax for fiscal years 1994 and 1995, the provisions then in force continue to govern.
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### 第二十三条（地方税法及び地方財政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 Local Tax Act and the Local Government Finance Act
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suppl-4081-12/art-23 · https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-23 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-23
**第一項** 前条の規定による改正後の地方税法及び地方財政法の一部を改正する法律附則第七条第七項及び第九条第三項から第五項までの規定は、平成八年度以後の年度分の固定資産税について適用し、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-4081-12/art-23/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-23/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-23/par-1
The provisions of Article 7, paragraph (7) and Article 9, paragraphs (3) through (5) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act and the Local Government Finance Act as amended by the provisions of the preceding Article apply to fixed assets tax for fiscal year 1996 and thereafter, and for fixed assets tax up to fiscal year 1995, the provisions then in force continue to govern.
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---
## Cites
- suppl-4081-12/art-1/par-1/item-1: 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-4081-12/art-6/par-5 — https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-6/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-6/par-5
- suppl-4081-12/art-1/par-1/item-1: 第十一条第二項 → 地方税法 附則第十一条第二項 (Supplementary Provisions, Article 11, paragraph (2)), suppl-4081-12/art-11/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-11/par-2
- suppl-4081-12/art-1/par-1/item-1: 第十二条第一項 → 地方税法 附則第十二条第一項 (Supplementary Provisions, Article 12, paragraph (1)), suppl-4081-12/art-12/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-12/par-1
- suppl-4081-12/art-1/par-1/item-2: 附則第十二条第二項 → 地方税法 附則第十二条第二項 (Supplementary Provisions, Article 12, paragraph (2)), suppl-4081-12/art-12/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-12/par-2
- suppl-4081-12/art-1/par-1/item-3: 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-4081-12/art-6/par-4 — https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-6/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-6/par-4
- suppl-4081-12/art-2/par-1: 附則第十二条 → 地方税法 附則第十二条 (Supplementary Provisions, Article 12), suppl-4081-12/art-12 — https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-12
- suppl-4081-12/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-4081-12/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-4081-12/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-4081-12/art-4/par-4 — https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-4/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-4/par-4
- suppl-4081-12/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-4081-12/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-4081-12/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-4081-12/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-4081-12/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-4081-12/art-4/par-3: 附則第十一条第二項 → 地方税法 附則第十一条第二項 (Supplementary Provisions, Article 11, paragraph (2)), suppl-4081-12/art-11/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-11/par-2
- suppl-4081-12/art-4/par-4: この項 → 地方税法 附則第四条第四項 (Supplementary Provisions, Article 4, paragraph (4)), suppl-4081-12/art-4/par-4 — https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-4/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-4/par-4
- suppl-4081-12/art-4/par-4: 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-4081-12/art-4/par-4: 同条第十項 → 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-4081-12/art-4/par-4: 同条第十三項 → 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-4081-12/art-4/par-4: 平成十四年改正後の地方税法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-4081-12/art-4/par-4: 平成十四年改正後の地方税法附則第十一条第三項 → 地方税法 附則第十一条第三項 (Supplementary Provisions, Article 11, paragraph (3)), suppl-3251-226/art-11/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-11/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11/par-3
- suppl-4081-12/art-4/par-4: 附則第十一条の四第三項 → 地方税法 附則第十一条の四第一項 (Supplementary Provisions, Article 11-4, paragraph (1)), suppl-3251-226/art-11-4/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-11-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11-4/par-1
- suppl-4081-12/art-4/par-4: 第五項 → 地方税法 附則第十一条の四第五項 (Supplementary Provisions, Article 11-4, paragraph (5)), suppl-3251-226/art-11-4/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-11-4/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11-4/par-5
- suppl-4081-12/art-4/par-4: 平成十四年改正後の地方税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-4081-12/art-4/par-4: 平成十四年改正後の地方税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-4081-12/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-4081-12/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-4081-12/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-4081-12/art-4/par-6: 新法附則第十二条第二項 → 地方税法 附則第十二条第二項 (Supplementary Provisions, Article 12, paragraph (2)), suppl-3251-226/art-12/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12/par-2
- suppl-4081-12/art-4/par-6: 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-4081-12/art-4/par-6: この項 → 地方税法 附則第四条第六項 (Supplementary Provisions, Article 4, paragraph (6)), suppl-4081-12/art-4/par-6 — https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-4/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-4/par-6
- suppl-4081-12/art-4/par-7: 新法附則第十二条第二項 → 地方税法 附則第十二条第二項 (Supplementary Provisions, Article 12, paragraph (2)), suppl-3251-226/art-12/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12/par-2
- suppl-4081-12/art-4/par-7: 前項 → 地方税法 附則第四条第六項 (Supplementary Provisions, Article 4, paragraph (6)), suppl-4081-12/art-4/par-6 — https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-4/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-4/par-6
- suppl-4081-12/art-4/par-7: 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-4081-12/art-5/par-1: 附則第十二条 → 地方税法 附則第十二条 (Supplementary Provisions, Article 12), suppl-4081-12/art-12 — https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-12
- suppl-4081-12/art-6/par-2: に規定する高圧ガス取締法（昭和二十六年法律第二百四号）第五条第一項 → e-Gov law 326AC0000000204, 第五条第一項 (Article 5, paragraph (1)), art-5/par-1 — not held in this collection
- suppl-4081-12/art-6/par-2: 第六条 → e-Gov law 326AC0000000204, 第六条 (Article 6), art-6 — not held in this collection
- suppl-4081-12/art-6/par-2: 液化石油ガスの保安の確保及び取引の適正化に関する法律（昭和四十二年法律第百四十九号）第三条第一項 → e-Gov law 342AC0000000149, 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — not held in this collection
- suppl-4081-12/art-6/par-4: 新法第三百四十九条の三第五項 → 地方税法 第三百四十九条の三第四項 (Article 349-3, paragraph (4)), art-349-3/par-4 — https://japanlaw.org/en/local-tax-act/art-349-3/par-4 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-4
- suppl-4081-12/art-6/par-9: 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-4081-12/art-6/par-13: 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-4081-12/art-6/par-16: 電気通信事業法（昭和五十九年法律第八十六号）第六条第二項 → e-Gov law 359AC0000000086, 第六条第二項 (Article 6, paragraph (2)), art-6/par-2 — not held in this collection
- suppl-4081-12/art-6/par-18: 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-4081-12/art-6/par-20: 航空法（昭和二十七年法律第二百三十一号）第二条第十六項 → e-Gov law 327AC0000000231, 第二条第十六項 (Article 2, paragraph (16)), art-2/par-16 — not held in this collection
- suppl-4081-12/art-6/par-21: 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-4081-12/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-4081-12/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-4081-12/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-4081-12/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-4081-12/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-4081-12/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-4081-12/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-4081-12/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-4081-12/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-4081-12/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-4081-12/art-7/par-1: 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）附則第七条 → 地方税法 附則第七条 (Supplementary Provisions, Article 7), suppl-4081-12/art-7 — https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-7
- suppl-4081-12/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-4081-12/art-8/par-2: 第五項 → 地方税法 附則第八条第五項 (Supplementary Provisions, Article 8, paragraph (5)), suppl-4081-12/art-8/par-5 — https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-8/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-8/par-5
- suppl-4081-12/art-8/par-5: 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-4081-12/art-10/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-4081-12/art-10/par-1: この項 → 地方税法 附則第十条第一項 (Supplementary Provisions, Article 10, paragraph (1)), suppl-4081-12/art-10/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-10/par-1
- suppl-4081-12/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-4081-12/art-10/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-10/par-3
- suppl-4081-12/art-10/par-1: 第六項 → 地方税法 附則第十条第六項 (Supplementary Provisions, Article 10, paragraph (6)), suppl-4081-12/art-10/par-6 — https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-10/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-10/par-6
- suppl-4081-12/art-10/par-1: 附則第十三条第二項 → 地方税法 附則第十三条第二項 (Supplementary Provisions, Article 13, paragraph (2)), suppl-4081-12/art-13/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-13/par-2
- suppl-4081-12/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-4081-12/art-10/par-4 — https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-10/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-10/par-4
- suppl-4081-12/art-10/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-4081-12/art-10/par-2: この項 → 地方税法 附則第十条第二項 (Supplementary Provisions, Article 10, paragraph (2)), suppl-4081-12/art-10/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-10/par-2
- suppl-4081-12/art-10/par-5: 前項 → 地方税法 附則第十条第四項 (Supplementary Provisions, Article 10, paragraph (4)), suppl-4081-12/art-10/par-4 — https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-10/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-10/par-4
- suppl-4081-12/art-11/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-4081-12/art-12/par-1: 新法附則第三十四条 → 地方税法 附則第三十四条 (Supplementary Provisions, Article 34), suppl-3251-226/art-34 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34
- suppl-4081-12/art-12/par-2: 新法附則第三十四条の二 → 地方税法 附則第三十四条の二 (Supplementary Provisions, Article 34-2), suppl-3251-226/art-34-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-2
- suppl-4081-12/art-12/par-2: 同条第一項 → 地方税法 附則第三十四条の二第一項 (Supplementary Provisions, Article 34-2, paragraph (1)), suppl-3251-226/art-34-2/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-2/par-1
- suppl-4081-12/art-12/par-2: 同条第二項 → 地方税法 附則第三十四条の二第二項 (Supplementary Provisions, Article 34-2, paragraph (2)), suppl-3251-226/art-34-2/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-2/par-2
- suppl-4081-12/art-13/par-2: 新法第七百一条の三十一第一項第五号 → 地方税法 第七百一条の三十一第一項第五号 (Article 701-31, paragraph (1), item (v)), art-701-31/par-1/item-5 — https://japanlaw.org/en/local-tax-act/art-701-31/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/art-701-31/par-1/item-5
- suppl-4081-12/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-4081-12/art-2 — https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-2
## 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-4081-12/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/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-4081-12/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-1/par-1/item-2
- 地方税法 附則第一条第一項第三号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-1/par-1/item-3
- 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-4081-12/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-2/par-1
- 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-4081-12/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/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-4081-12/art-4/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-4/par-4
- 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-4081-12/art-4/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-4/par-6
- 地方税法 附則第四条第七項（不動産取得税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-4/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-4/par-7
- 地方税法 附則第五条第一項（市町村民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-5/par-1
- 地方税法 附則第七条第一項 — https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-7/par-1
- 地方税法 附則第八条第二項（特別土地保有税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-8/par-2
- 地方税法 附則第十条第一項（事業所税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-10/par-1
- 地方税法 附則第十条第二項（事業所税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-10/par-2
- 地方税法 附則第十条第五項（事業所税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-10/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-10/par-5
- 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-4081-12/art-17/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/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-20261027T214204-253, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-257, 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