# 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-4091-9`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4091-9
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4091-9
- 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 平成九年三月二八日法律第九号
suppl-4091-9 · https://japanlaw.org/en/local-tax-act/suppl-4091-9 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-4091-9/art-1 · https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-1
**第一項** この法律は、平成九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-4091-9/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-1/par-1
This Act comes into effect on April 1, 1997; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
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**一** 第一条中地方税法第五十条の四、第三百二十八条の三、別表第一及び別表第二の改正規定並びに次条第二項及び附則第八条第二項の規定 平成十年一月一日
suppl-4091-9/art-1/par-1/item-1 · https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-1/par-1/item-1
the provisions amending Articles 50-4 and 328-3, Appended Table 1 and Appended Table 2 of the Local Tax Act in Article 1, and the provisions of paragraph (2) of the following Article and Article 8, paragraph (2) of the Supplementary Provisions: January 1, 1998
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**二** 第二条の改正規定並びに附則第七条及び第二十五条から第二十九条までの規定 平成十二年四月一日
suppl-4091-9/art-1/par-1/item-2 · https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-1/par-1/item-2
the provisions amending Article 2, and the provisions of Article 7 and Articles 25 through 29 of the Supplementary Provisions: April 1, 2000
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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-4091-9/art-2 · https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-2
**第一項** 別段の定めがあるものを除き、第一条の規定による改正後の地方税法（以下「新法」という。）の規定中個人の道府県民税に関する部分は、平成九年度以後の年度分の個人の道府県民税について適用し、平成八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-4091-9/art-2/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-2/par-1
Except as otherwise specially provided, the provisions of the Local Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "New Act") relating to individual prefectural inhabitant tax apply to individual prefectural inhabitant tax for fiscal years beginning with fiscal year 1997, and with regard to individual prefectural inhabitant tax for fiscal years up to and including fiscal year 1996, the provisions then in force continue to govern.
machine translation, not official
**第二項** 新法第五十条の四及び別表第一の規定は、平成十年一月一日以後に支払うべき退職手当等（新法第五十条の二に規定する退職手当等をいう。以下この項において同じ。）に係る所得割について適用し、同日前に支払うべき退職手当等に係る所得割については、なお従前の例による。
suppl-4091-9/art-2/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-2/par-2
The provisions of Article 50-4 and Appended Table 1 of the New Act apply to the income levy on severance pay or other such compensation (meaning severance pay or other such compensation prescribed in Article 50-2 of the New Act; the same applies hereinafter in this paragraph) to be paid on or after January 1, 1998, and with regard to the income levy on severance pay or other such compensation to be paid before that date, the provisions then in force continue to govern.
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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-4091-9/art-3 · https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-3
**第一項** 新法第七十二条第五項の規定は、平成九年以後の年の年中における事業の所得に対して課する個人の事業税について適用し、平成八年以前の年の年中における事業の所得に対して課する個人の事業税については、なお従前の例による。
suppl-4091-9/art-3/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-3/par-1
The provisions of Article 72, paragraph (5) of the New Act apply to individual enterprise tax imposed on income from business during the years beginning with 1997, and with regard to individual enterprise tax imposed on income from business during the years up to and including 1996, 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-4091-9/art-4 · https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/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、平成九年四月一日（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-4091-9/art-4/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-4/par-1
Except as otherwise specially provided, the provisions of the New Act relating to real property acquisition tax apply to real property acquisition tax to be imposed on the acquisition of real property on or after April 1, 1997 (hereinafter referred to as the "Effective Date"), and with regard to real property acquisition tax imposed on the acquisition of real property before the Effective Date, the provisions then in force continue to govern.
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**第二項** 新法第七十三条の十四第一項の規定は、施行日前に住宅の建築（新築された住宅でまだ人の居住の用に供されたことのないものの購入を含む。以下この項において同じ。）をした者が、施行日以後、当該住宅の建築後一年以内にその住宅と一構となるべき住宅を新築し、又はその住宅に増築した場合において、同条第二項の規定により前後の住宅の建築をもって一戸の住宅の建築とみなされるときにおける当該住宅の取得に対して課する不動産取得税について適用する。
suppl-4091-9/art-4/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-4/par-2
The provisions of Article 73-14, paragraph (1) of the New Act apply to real property acquisition tax imposed on the acquisition of a dwelling in the case where a person who constructed a dwelling before the Effective Date (including the purchase of a newly constructed dwelling that has not yet been occupied; the same applies hereinafter in this paragraph) newly builds a dwelling that is to form a single structure with that dwelling, or extends that dwelling, within one year after the construction of that dwelling on or after the Effective Date, and the construction of the earlier and later dwellings is deemed to be the construction of one dwelling unit pursuant to paragraph (2) of that Article.
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**第三項** 新法附則第十一条の五第一項及び第二項の規定は、平成九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-4091-9/art-4/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-4/par-3
The provisions of Article 11-5, paragraphs (1) and (2) of the Supplementary Provisions of the New Act apply to real property acquisition tax to be imposed on the acquisition of real property on or after January 1, 1997, and with regard to real property acquisition tax imposed on the acquisition of real property before that date, the provisions then in force continue to govern.
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**第四項** 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、平成九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-4091-9/art-4/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-4/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-4/par-4
Except as provided 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 the acquisition of real property or the acquisition of land prescribed in Article 73-14, paragraph (8), (10) or (13), Article 73-27-2, paragraph (1) of the New Act, Article 11, paragraph (2) or (14) of the Supplementary Provisions of the New Act, or Article 11-4, paragraph (5) or (7) of the Supplementary Provisions of the New Act, on or after January 1, 1997, and with regard to real property acquisition tax imposed on the acquisition of that real property or the acquisition of that land before that date, the provisions then in force continue to govern.
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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、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附則第十一条第三項に規定する交換によって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土地が失われた場合であって、かつ、平成九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、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、それぞれ同表の下欄に掲げる字句に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二分の一に相当する額を加算して得た額）
suppl-4091-9/art-4/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-4/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-4/par-5
In the case where, between April 1, 1996 and December 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 referred to as the "Local Tax Act After the 2002 Amendment" in this paragraph) is expropriated or transferred, or where there is a date specified in the relevant item of paragraph (10) of that Article corresponding to the settlement money or compensation listed in the items of that paragraph that was received for the former real property prescribed in that paragraph, or where a public notice of an exchange and consolidation plan has been given concerning land lost through exchange and consolidation prescribed in paragraph (13) of that Article, or where land has been lost through an exchange prescribed in Article 11, paragraph (3) of the Supplementary Provisions of the Local Tax Act After the 2002 Amendment, or where a right of common in land that was the subject of 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 has been extinguished, or where a customary use right in land that was the subject of customary-use forest land improvement prescribed in item (ii) of that paragraph has been extinguished, or where land has been lost through exchange and consolidation prescribed in paragraph (5) of that Article, and, on or after January 1, 1997, an acquisition of real property or land prescribed in Article 73-14, paragraph (8), (10) or (13), 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, in the case where the price registered in the fixed assets tax ledger prescribed in those provisions (or, where that price has not been registered, the price determined by the prefectural governor in accordance with the fixed asset valuation standards under Article 388, paragraph (1) of the 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, with regard to the application of those provisions, the words set forth in the middle column of the following table in the provisions of the Local Tax Act After the 2002 Amendment set forth in the left-hand column of the same table are deemed to be replaced with the words set forth in the right-hand column of the same table, respectively.
Article 73-14, paragraph (8) registered in the fixed assets tax ledger 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 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 one-half of the price of the portion of land valued as building land)
Article 73-14, paragraph (10) registered in the fixed assets tax ledger 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 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 one-half of the price of the portion of land valued as building land)
Article 73-14, paragraph (13) registered in the fixed assets tax ledger 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 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 one-half of the price of the portion of land valued as building land)
Article 11, paragraph (3) of the Supplementary Provisions registered in the fixed assets tax ledger 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 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 one-half of the price of the portion of land valued as building land)
Article 11-4, paragraph (3), item (i) of the Supplementary Provisions registered in the fixed assets tax ledger 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 paragraph (1) of the following Article of the Supplementary Provisions, an amount equivalent to 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 paragraph (1) of the following Article of the Supplementary Provisions, an amount equivalent to 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 in the fixed assets tax ledger 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 paragraph (1) of the following Article of the Supplementary Provisions, an amount equivalent to 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 paragraph (1) of the following Article of the Supplementary Provisions, an amount equivalent to one-half of the price of the portion of land valued as building land)
Article 11-4, paragraph (5) of the Supplementary Provisions registered in the fixed assets tax ledger 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 paragraph (1) of the following Article of the Supplementary Provisions, an amount equivalent to 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 paragraph (1) of the following Article of the Supplementary Provisions, 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** 平成九年四月一日から平成十一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（当該不動産が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）第一条の規定による改正前の地方税法（以下この項及び次項において「平成十二年改正前の地方税法」という。）附則第十七条の二第一項又は第二項の規定の適用を受ける土地である場合においては、新法第三百八十八条第一項の固定資産評価基準及び平成十二年改正前の地方税法附則第十七条の二第一項の修正基準）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）」と読み替えるものとする。
suppl-4091-9/art-4/par-6 · https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-4/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-4/par-6
In the case where, between April 1, 1997 and December 31, 1999, real property prescribed in Article 16, paragraph (1) of the Act on Special Measures for the Ogasawara Islands Development (Act No. 79 of 1969) is transferred, and the price registered in the fixed assets tax ledger prescribed in that paragraph (or, where that price has not been registered, the price determined by the Governor of Tokyo in accordance with the fixed asset valuation standards under Article 388, paragraph (1) of the New Act (or, where that real property is land to which Article 17-2, paragraph (1) or (2) 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) (hereinafter referred to as the "Local Tax Act Before the 2000 Amendment" in this paragraph and the following paragraph) applies, the fixed asset valuation standards under Article 388, paragraph (1) of the New Act and the revision standards under Article 17-2, paragraph (1) of the Supplementary Provisions of the Local Tax Act Before the 2000 Amendment)) includes the price of land valued as building land prescribed in Article 11-5, paragraph (1) of the Supplementary Provisions of the New Act, with regard to the application of Article 16, paragraph (1) of the Act on Special Measures for the Ogasawara Islands Development, in that paragraph, "registered price" is deemed to be replaced with "registered price (the amount obtained by adding, to the amount equivalent to the price of the portion of that price other than the portion of land valued as building land prescribed in Article 11-5, paragraph (1) of the Supplementary Provisions of the Local Tax Act (Act No. 226 of 1950), an amount equivalent to one-half of the price of the portion of land valued as building land)", "the Local Tax Act (Act No. 226 of 1950)" is deemed to be replaced with "that Act", and "determined price" is deemed to be replaced with "determined price (the amount obtained by adding, to the amount equivalent to the price of the portion of that price other than the portion of land valued as building land prescribed in Article 11-5, paragraph (1) of the Supplementary Provisions of that Act, an amount equivalent to one-half of the price of the portion of land valued as building land)".
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**第七項** 小笠原諸島振興開発特別措置法第十六条第一項の規定により東京都知事が不動産の価格を決定する場合において、当該不動産が平成十二年改正前の地方税法附則第十七条の二第一項又は第二項の規定の適用を受ける土地で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「第三百八十八条第一項の固定資産評価基準」とあるのは、「第三百八十八条第一項の固定資産評価基準及び同法附則第十七条の二第一項の修正基準」と読み替えるものとする。
suppl-4091-9/art-4/par-7 · https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-4/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-4/par-7
Where the Governor of Tokyo determines the price of real property pursuant to Article 16, paragraph (1) of the Act on Special Measures for the Ogasawara Islands Development, and that real property is land to which Article 17-2, paragraph (1) or (2) of the Supplementary Provisions of the Local Tax Act Before the 2000 Amendment applies, with regard to the application of Article 16, paragraph (1) of the Act on Special Measures for the Ogasawara Islands Development, in that paragraph, "the fixed asset valuation standards under Article 388, paragraph (1)" is deemed to be replaced with "the fixed asset valuation standards under Article 388, paragraph (1) and the revision standards under Article 17-2, paragraph (1) of the Supplementary Provisions of that Act".
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### 第五条（道府県たばこ税に関する経過措置） — Transitional Measures Concerning Prefectural Tobacco Tax
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suppl-4091-9/art-5 · https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-5
**第一項** 新法第七十四条の五及び附則第十二条の二の規定は、施行日以後に行われる新法第七十四条の二第一項の売渡し又は同条第二項の売渡し若しくは消費等（以下この項において「売渡し等」という。）に係る製造たばこに対して課すべき道府県たばこ税について適用し、施行日前に行われた売渡し等に係る製造たばこに対して課する道府県たばこ税については、なお従前の例による。
suppl-4091-9/art-5/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-5/par-1
The provisions of Article 74-5 of the New Act and Article 12-2 of the Supplementary Provisions of the New Act apply to prefectural tobacco tax to be imposed on manufactured tobacco relating to a sale under Article 74-2, paragraph (1) of the New Act or a sale or consumption under paragraph (2) of that Article (hereinafter referred to as "sale, etc." in this paragraph) made on or after the Effective Date, and with regard to prefectural tobacco tax imposed on manufactured tobacco relating to a sale, etc. made before the Effective Date, the provisions then in force continue to govern.
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### 第六条（特別地方消費税に関する経過措置） — Transitional Measures Concerning Special Local Consumption Tax
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suppl-4091-9/art-6 · https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-6
**第一項** 新法第百四十四条の二の規定は、施行日以後における遊興、飲食及び宿泊並びにその他の利用行為（新法第百十三条第一項に規定するその他の利用行為をいう。）に対して課すべき特別地方消費税について適用し、施行日前におけるこれらの行為に対して課する特別地方消費税については、なお従前の例による。
suppl-4091-9/art-6/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-6/par-1
The provisions of Article 144-2 of the New Act apply to special local consumption tax to be imposed on amusement, eating and drinking, and lodging, and other acts of use (meaning other acts of use prescribed in Article 113, paragraph (1) of the New Act) on or after the Effective Date, and with regard to special local consumption tax imposed on those acts before the Effective Date, the provisions then in force continue to govern.
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### 第七条
suppl-4091-9/art-7 · https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-7
**第一項** 第二条の規定の施行の日前における遊興、飲食及び宿泊並びにその他の利用行為（同条の規定による改正前の地方税法第百十三条第一項に規定するその他の利用行為をいう。以下この条において同じ。）に対して課する特別地方消費税については、なお従前の例による。
suppl-4091-9/art-7/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-7/par-1
With regard to special local consumption tax imposed on amusement, eating and drinking, and lodging, and other acts of use (meaning other acts of use prescribed in Article 113, paragraph (1) of the Local Tax Act prior to amendment by the provisions of Article 2; the same applies hereinafter in this Article) before the date of enforcement of the provisions of Article 2, the provisions then in force continue to govern.
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**第二項** 道府県知事は、条例の定めるところにより、特別地方消費税の特別徴収義務者が第二条の規定の施行の日の前日において交付を受けている同条の規定による改正前の地方税法第百二十条第二項の証票を返納させるものとする。
suppl-4091-9/art-7/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-7/par-2
A prefectural governor is to, as provided by Prefectural Ordinance, have special collection agents of special local consumption tax return the identification cards prescribed in Article 120, paragraph (2) of the Local Tax Act prior to amendment by the provisions of Article 2 that have been issued to them as of the day preceding the date of enforcement of the provisions of Article 2.
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**第三項** 第二条の規定による改正前の地方税法第百二十九条の規定は、第二条の規定の施行の日前における遊興、飲食及び宿泊並びにその他の利用行為の状況等を記載した帳簿及び書類又はこれらの事項を記録した第二条の規定による改正前の地方税法第百二十九条第一項に規定する電磁的記録若しくは電子計算機出力マイクロフィルムの保存については、なおその効力を有する。
suppl-4091-9/art-7/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-7/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-7/par-3
The provisions of Article 129 of the Local Tax Act prior to amendment by the provisions of Article 2 remain in force with regard to the retention of books and documents recording the status of amusement, eating and drinking, and lodging and other acts of use before the date of enforcement of the provisions of Article 2, or the electronic or magnetic records or computer output microfilm prescribed in Article 129, paragraph (1) of the Local Tax Act prior to amendment by the provisions of Article 2 in which those matters are recorded.
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### 第八条（市町村民税に関する経過措置） — Transitional Measures Concerning Municipal Inhabitant Tax
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suppl-4091-9/art-8 · https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-8
**第一項** 別段の定めがあるものを除き、新法の規定中個人の市町村民税に関する部分は、平成九年度以後の年度分の個人の市町村民税について適用し、平成八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-4091-9/art-8/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-8/par-1
Except as otherwise specially provided, the provisions of the New Act relating to individual municipal inhabitant tax apply to individual municipal inhabitant tax for fiscal years beginning with fiscal year 1997, and with regard to individual municipal inhabitant tax for fiscal years up to and including fiscal year 1996, the provisions then in force continue to govern.
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**第二項** 新法第三百二十八条の三及び別表第二の規定は、平成十年一月一日以後に支払うべき退職手当等（新法第三百二十八条に規定する退職手当等をいう。以下この項において同じ。）に係る所得割について適用し、同日前に支払うべき退職手当等に係る所得割については、なお従前の例による。
suppl-4091-9/art-8/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-8/par-2
The provisions of Article 328-3 and Appended Table 2 of the New Act apply to the income levy on severance pay or other such compensation (meaning severance pay or other such compensation prescribed in Article 328 of the New Act; the same applies hereinafter in this paragraph) to be paid on or after January 1, 1998, and with regard to the income levy on severance pay or other such compensation to be paid before that date, the provisions then in force continue to govern.
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### 第九条（固定資産税に関する経過措置） — Transitional Measures Concerning Fixed Assets Tax
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suppl-4091-9/art-9 · https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-9
**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-4091-9/art-9/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-9/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 1997, 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.
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**第二項** 平成九年一月二日前に設置された第一条の規定による改正前の地方税法（以下「旧法」という。）第三百四十八条第二項第六号の二に規定する土堤、簡易土堤及び防爆壁、障壁その他の構築物並びに流出油等防止堤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-4091-9/art-9/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-9/par-2
With regard to fixed assets tax imposed on earthen embankments, simple earthen embankments, explosion-proof walls, barriers and other structures, and oil spill prevention dikes prescribed in Article 348, paragraph (2), item (vi)-2 of the Local Tax Act prior to amendment by the provisions of Article 1 (hereinafter referred to as the "Former Act") that were installed before January 2, 1997, the provisions then in force continue to govern.
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**第三項** 新法附則第十五条第五項第六号の規定は、平成九年四月一日以後に新設された同号に規定する施設に対して課する平成十年度以後の年度分の固定資産税について適用する。
suppl-4091-9/art-9/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-9/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-9/par-3
The provisions of Article 15, paragraph (5), item (vi) of the Supplementary Provisions of the New Act apply to fixed assets tax for fiscal years beginning with fiscal year 1998 imposed on facilities prescribed in that item that are newly installed on or after April 1, 1997.
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**第四項** 新法附則第十五条第六項の規定中地下水の水質を浄化するための償却資産に関する部分は、平成八年一月二日以後に新設された当該償却資産に対して課する平成九年度分の固定資産税について適用する。
suppl-4091-9/art-9/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-9/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-9/par-4
The provisions of Article 15, paragraph (6) of the Supplementary Provisions of the New Act, in the part relating to depreciable assets for purifying groundwater, apply to fixed assets tax for fiscal year 1997 imposed on those depreciable assets newly installed on or after January 2, 1996.
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**第五項** 平成八年一月二日から平成九年一月一日までの間に設置された旧法附則第十五条第七項に規定する障壁その他の構築物に対して課する固定資産税については、なお従前の例による。
suppl-4091-9/art-9/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-9/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-9/par-5
With regard to fixed assets tax imposed on barriers and other structures prescribed in Article 15, paragraph (7) of the Supplementary Provisions of the Former Act that were installed between January 2, 1996 and January 1, 1997, the provisions then in force continue to govern.
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**第六項** 昭和六十一年度から平成八年度までの間に新たに固定資産税が課されることとなった旧法附則第十五条第十項に規定する航空機に対して課する固定資産税については、なお従前の例による。
suppl-4091-9/art-9/par-6 · https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-9/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-9/par-6
With regard to fixed assets tax imposed on aircraft prescribed in Article 15, paragraph (10) of the Supplementary Provisions of the Former Act on which fixed assets tax came to be newly imposed between fiscal year 1986 and fiscal year 1996, the provisions then in force continue to govern.
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**第七項** 平成三年一月二日（旧法附則第十五条第十一項に規定する特定届出駐車場にあっては、平成三年十一月一日）から平成九年一月一日までの間に建設され、又は設置された同項に規定する特定都市計画駐車場又は特定届出駐車場の用に供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-4091-9/art-9/par-7 · https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-9/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-9/par-7
With regard to fixed assets tax imposed on houses and depreciable assets used for the specified urban planning parking facilities or specified notified parking facilities prescribed in Article 15, paragraph (11) of the Supplementary Provisions of the Former Act that were constructed or installed between January 2, 1991 (for specified notified parking facilities prescribed in that paragraph, November 1, 1991) and January 1, 1997, the provisions then in force continue to govern.
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**第八項** 平成七年七月一日から平成九年三月三十一日までの間に新設された旧法附則第十五条第三十一項に規定する高度有線テレビジョン放送施設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-4091-9/art-9/par-8 · https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-9/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-9/par-8
With regard to fixed assets tax imposed on advanced cable television broadcasting facilities prescribed in Article 15, paragraph (31) of the Supplementary Provisions of the Former Act that were newly installed between July 1, 1995 and March 31, 1997, the provisions then in force continue to govern.
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**第九項** 平成七年四月一日から平成十一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、同項の規定は、なおその効力を有する。この場合において、平成九年四月一日から平成十一年三月三十一日までの間に取得された同項に規定する機械その他の設備に対する同項の規定の適用については、同項中「規定する特定物質」とあるのは「規定する特定物質（以下本項において「特定物質」という。）」と、「代替する物質」とあるのは「代替する物質（同議定書附属書ＣのグループⅠに属する特定物質を除く。）」と、「第三百四十九条の三第一項」とあるのは「地方税法の一部を改正する法律（平成十一年法律第十五号）による改正後の地方税法第三百四十九条の三第一項又は第三十七項」と、「平成七年四月一日から平成九年三月三十一日まで」とあるのは「平成九年四月一日から平成十一年三月三十一日まで」と、「四分の三」とあるのは「五分の四」とする。
suppl-4091-9/art-9/par-9 · https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-9/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-9/par-9
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 acquired between April 1, 1995 and March 31, 1999, the provisions of that paragraph remain in force. In this case, with regard to the application of that paragraph to machinery and other equipment prescribed in that paragraph that were acquired between April 1, 1997 and March 31, 1999, in that paragraph, "specified substances prescribed" is deemed to be replaced with "specified substances prescribed (hereinafter referred to as 'specified substances' in this paragraph)", "substances substituting" is deemed to be replaced with "substances substituting (excluding specified substances belonging to Group I of Annex C to that Protocol)", "Article 349-3, paragraph (1)" is deemed to be replaced with "Article 349-3, paragraph (1) or (37) of the Local Tax Act as amended by the Act Partially Amending the Local Tax Act (Act No. 15 of 1999)", "from April 1, 1995 to March 31, 1997" is deemed to be replaced with "from April 1, 1997 to March 31, 1999", and "three-fourths" is deemed to be replaced with "four-fifths".
machine translation, not official
**第十項** 平成八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、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-4091-9/art-9/par-10 · https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-9/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-9/par-10
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, 1996 and March 31, 1997 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.
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### 第十条
suppl-4091-9/art-10 · https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-10
**第一項** この法律の施行の際現に在職する固定資産評価審査委員会の委員は、新法第四百二十三条第三項の規定により当該市町村の住民又は市町村税の納税義務がある者のうちから選任されたものとみなす。
suppl-4091-9/art-10/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-10/par-1
A member of a fixed asset valuation review board who is in office as of the enforcement of this Act is deemed to have been appointed from among the residents of the municipality or persons who have tax liability for municipal taxes pursuant to Article 423, paragraph (3) of the New Act.
machine translation, not official
**第二項** この法律の施行の際現に在職する固定資産評価審査委員会の委員の任期は、なお従前の例による。
suppl-4091-9/art-10/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-10/par-2
With regard to the term of office of a member of a fixed asset valuation review board who is in office as of the enforcement of this Act, the provisions then in force continue to govern.
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### 第十一条
suppl-4091-9/art-11 · https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-11
**第一項** 平成九年度分の固定資産税に限り、新法附則第十八条第一項、第十八条の二、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（平成九年法律第九号）附則第十一条の規定による附則第二十八条第一項の比準課税標準額の通知をした日以後において当該通知に係る同項の比準課税標準額」と、「価格若しくは同項の比準課税標準額」とあるのは「同項の比準課税標準額」と、「価格等を」とあるのは「同項の比準課税標準額を」と、新法第四百三十二条第一項中「第四百十五条第一項（第四百十九条第三項の場合を含む。）の縦覧期間の初日からその末日後十日までの間において、又は第四百十七条第一項」とあるのは「地方税法及び国有資産等所在市町村交付金法の一部を改正する法律（平成九年法律第九号）附則第十一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十一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-4091-9/art-11/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-11/par-1
For fixed assets tax for fiscal year 1997 only, with regard to fixed assets tax imposed on land to which Article 18, paragraph (1), Article 18-2, 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 11 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. 9 of 1997), 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 11 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. 9 of 1997), or Article 417, paragraph (1) as applied with terms replaced pursuant to Article 11 of the Supplementary Provisions of that Act".
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### 第十二条
suppl-4091-9/art-12 · https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-12
**第一項** 平成九年度分の固定資産税又は都市計画税に限り、市町村は、宅地等に対して課する固定資産税又は都市計画税について、新法第三百六十四条第二項の納税通知書の交付期限までに、新法附則第十八条第一項に規定する宅地等調整固定資産税額、新法附則第十八条の二に規定する商業地等調整固定資産税額又は新法附則第二十五条第一項に規定する宅地等調整都市計画税額の算定ができない場合には、当該宅地等について旧法附則第十八条第一項又は第二十五条第一項の規定の例により仮に算定した当該宅地等に係る固定資産税額又は都市計画税額に相当する額（以下この条において「仮算定税額」という。）を当該年度の納期の数で除して得た額の範囲において、当該宅地等に係る固定資産税又は都市計画税をそれぞれの納期において徴収することができる。
suppl-4091-9/art-12/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-12/par-1
For fixed assets tax or city planning tax for fiscal year 1997 only, where a municipality is unable to calculate, by the deadline for delivery of the tax notice under Article 364, paragraph (2) of the New Act, the adjusted fixed assets tax amount for building land, etc. prescribed in Article 18, paragraph (1) of the Supplementary Provisions of the New Act, the adjusted fixed assets tax on commercial land, etc. prescribed in Article 18-2 of the Supplementary Provisions of the New Act or the adjusted city planning tax on building land, etc. prescribed in Article 25, paragraph (1) of the Supplementary Provisions of the New Act, with regard to fixed assets tax or city planning tax imposed on building land, etc., it may collect the fixed assets tax or city planning tax on that building land, etc. at each payment period, within the range of the amount obtained by dividing the amount equivalent to the fixed assets tax amount or city planning tax amount on that building land, etc. provisionally calculated in accordance with the rules of Article 18, paragraph (1) or Article 25, paragraph (1) of the Supplementary Provisions of the Former Act (hereinafter referred to as the "provisionally calculated tax" in this Article) by the number of payment periods for that fiscal year.
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**第二項** 市町村長は、前項の規定により固定資産税又は都市計画税を賦課した後において、当該宅地等に係る平成九年度分の固定資産税又は都市計画税の税額の算定（以下この条において「本算定」という。）をした場合には、遅滞なく、その旨を納税者に通知しなければならない。この場合において、既に賦課した固定資産税額又は都市計画税額が当該宅地等に係る平成九年度分の固定資産税額又は都市計画税額（以下この条において「本算定税額」という。）に満たないときは本算定が行われた日以後の納期においてその不足税額を徴収し、既に徴収した固定資産税額又は都市計画税額が本算定税額を超えるときは新法第十七条又は第十七条の二の規定の例によって、その過納額を還付し、又は当該納税義務者の未納に係る地方団体の徴収金に充当しなければならない。
suppl-4091-9/art-12/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-12/par-2
Where the mayor of the municipality has, after imposing fixed assets tax or city planning tax pursuant to the provisions of the preceding paragraph, calculated the amount of fixed assets tax or city planning tax for fiscal year 1997 on that building land, etc. (hereinafter referred to as the "final computation" in this Article), the mayor must notify the taxpayer to that effect without delay. In this case, where the fixed assets tax amount or city planning tax amount already imposed is less than the fixed assets tax amount or city planning tax amount for fiscal year 1997 on that building land, etc. (hereinafter referred to as the "finally computed tax amount" in this Article), the tax deficiency is to be collected at the payment period on or after the day on which the final computation was made, and where the fixed assets tax amount or city planning tax amount already collected exceeds the finally computed tax amount, the overpaid amount must be refunded, or appropriated to the unpaid local government levies of the person liable for tax concerned, in accordance with the rules of Article 17 or Article 17-2 of the New Act.
machine translation, not official
**第三項** 市町村長は、第一項の規定により固定資産税又は都市計画税を徴収する場合において当該固定資産税又は都市計画税の納税者に交付する納税通知書には、次の事項を内容とする記載をし、又は記載をした文書を添付しなければならない。
suppl-4091-9/art-12/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-12/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-12/par-3
When the mayor of the municipality collects fixed assets tax or city planning tax pursuant to the provisions of paragraph (1), the mayor must state the following matters in the tax notice delivered to the taxpayer of that fixed assets tax or city planning tax, or attach a document stating them:
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**一** 納税通知書に記載された土地に係る課税標準額及び税額は、宅地等については旧法附則第十八条第一項又は第二十五条第一項の規定の例により仮に算定した額であり、又は当該仮に算定した額を含むものであること。
suppl-4091-9/art-12/par-3/item-1 · https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-12/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-12/par-3/item-1
the tax base and the tax amount for the land stated in the tax notice are, for building land, etc., amounts provisionally calculated in accordance with the rules of Article 18, paragraph (1) or Article 25, paragraph (1) of the Supplementary Provisions of the Former Act, or include such provisionally calculated amounts;
machine translation, not official
**二** 既に賦課した仮算定税額が本算定税額に満たない場合においては本算定が行われた日以後の納期においてその不足税額を徴収し、既に徴収した仮算定税額が本算定税額を超える場合においてはその過納額を還付し、又は当該納税義務者の未納に係る地方団体の徴収金に充当するものであること。
suppl-4091-9/art-12/par-3/item-2 · https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-12/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-12/par-3/item-2
where the provisionally calculated tax already imposed is less than the finally computed tax amount, the shortfall in the tax is to be collected at the payment period on or after the day on which the final computation was made, and where the provisionally calculated tax already collected exceeds the finally computed tax amount, the overpaid amount is to be refunded, or appropriated to the unpaid local government levies of that person liable for tax.
machine translation, not official
**第四項** 第一項の規定により徴収する固定資産税又は都市計画税について滞納処分をする場合には、当該宅地等について第二項の規定による通知が行われる日までの間は、財産の換価は、することができない。
suppl-4091-9/art-12/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-12/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-12/par-4
When delinquent tax collection procedures are carried out with respect to fixed assets tax or city planning tax collected pursuant to the provisions of paragraph (1), realization of property may not be carried out until the day on which the notification under the provisions of paragraph (2) is given with respect to that building land, etc.
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### 第十三条（市街化区域農地に対して課する固定資産税又は都市計画税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions for Fixed Assets Tax or City Planning Tax Imposed on Farmland in an Urbanization Promotion Area
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suppl-4091-9/art-13 · https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-13
**第一項** 平成八年度分の固定資産税について地方税法等の一部を改正する法律（平成五年法律第四号。以下「平成五年改正法」という。）附則第九条第三項の規定により読み替えて適用される旧法附則第十九条の四第一項の規定の適用を受けた平成五年改正法による改正前の地方税法附則第十九条の二第一項に規定する市街化区域農地（以下この条において「平成五年改正法附則適用市街化区域農地」という。）に係る平成九年度分の固定資産税に限り、新法附則第十七条第四号に規定する前年度課税標準額は、同号イの規定にかかわらず、旧法附則第十九条の四第一項に規定する平成八年度分の固定資産税の課税標準となるべき額（当該土地が同年度分の固定資産税額の算定について平成五年改正法附則第九条第二項の規定においてなお効力を有するものとして読み替えて適用される平成五年改正法による改正前の地方税法附則第十九条の三第三項において準用する同条第一項ただし書の規定の適用を受けるものにあっては、当該額を同年度に係る同項の表の下欄に掲げる率で除して得た額とし、当該土地が同年度分の固定資産税について旧法第三百四十九条の三又は附則第十五条から第十五条の三までの規定の適用を受ける土地であるときは当該除して得た額をこれらの規定に定める率で除して得た額とする。）とする。
suppl-4091-9/art-13/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-13/par-1
With regard to fixed assets tax for fiscal year 1997 only, for farmland in an urbanization promotion area prescribed in Article 19-2, paragraph (1) of the Supplementary Provisions of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act, etc. (Act No. 4 of 1993; hereinafter referred to as the "1993 Amendment Act") that was subject, for fixed assets tax for fiscal year 1996, to Article 19-4, paragraph (1) of the Supplementary Provisions of the Former Act as applied with terms replaced pursuant to Article 9, paragraph (3) of the Supplementary Provisions of the 1993 Amendment Act (hereinafter referred to as "farmland in an urbanization promotion area under the 1993 amendment's supplementary provisions" in this Article), the previous fiscal year tax base amount prescribed in Article 17, item (iv) of the Supplementary Provisions of the New Act is, notwithstanding Article 17, item (iv), (a) of the Supplementary Provisions of the New Act, the amount that is to be the tax base of fixed assets tax for fiscal year 1996 prescribed in Article 19-4, paragraph (1) of the Supplementary Provisions of the Former Act (where that land was subject, in calculating the fixed assets tax amount for that fiscal year, to the proviso to Article 19-3, paragraph (1) of the Supplementary Provisions of the Local Tax Act prior to amendment by the 1993 Amendment Act, as applied mutatis mutandis pursuant to paragraph (3) of that Article and as applied with the replacement of terms as remaining in force pursuant to Article 9, paragraph (2) of the Supplementary Provisions of the 1993 Amendment Act, the amount obtained by dividing that amount by the rate set forth in the right-hand column of the table in Article 19-3, paragraph (1) for that fiscal year, and where that land is land subject, for fixed assets tax for that fiscal year, to Article 349-3 of the Former Act or Articles 15 through 15-3 of the Supplementary Provisions of the Former Act, the amount obtained by dividing the amount so divided by the rates provided for in those provisions).
machine translation, not official
**第二項** 平成五年改正法附則適用市街化区域農地に係る平成九年度分の都市計画税に限り、新法附則第十七条第四号に規定する前年度課税標準額は、同号ロの規定にかかわらず、旧法附則第二十七条の二第一項に規定する平成八年度分の都市計画税の課税標準となるべき額（当該土地が同年度分の都市計画税額の算定について平成五年改正法附則第九条第二項の規定においてなお効力を有するものとして読み替えて適用される平成五年改正法による改正前の地方税法附則第二十七条の規定によりその例によることとされる同法附則第十九条の三第三項において準用する同条第一項ただし書の規定の適用を受けるものにあっては、当該額を同年度に係る同項の表の下欄に掲げる率で除して得た額とし、当該土地が同年度分の固定資産税について旧法第三百四十九条の三（第二十三項を除く。）又は附則第十五条から第十五条の三までの規定の適用を受ける土地であるときは当該除して得た額をこれらの規定に定める率で除して得た額とする。）とする。
suppl-4091-9/art-13/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-13/par-2
With regard to city planning tax for fiscal year 1997 only, for farmland in an urbanization promotion area under the 1993 amendment's supplementary provisions, the previous fiscal year tax base amount prescribed in Article 17, item (iv) of the Supplementary Provisions of the New Act is, notwithstanding Article 17, item (iv), (b) of the Supplementary Provisions of the New Act, the amount that is to be the tax base of city planning tax for fiscal year 1996 prescribed in Article 27-2, paragraph (1) of the Supplementary Provisions of the Former Act (where that land was subject, in calculating the city planning tax amount for that fiscal year, to the proviso to Article 19-3, paragraph (1) of the Supplementary Provisions of the Local Tax Act prior to amendment by the 1993 Amendment Act, as applied mutatis mutandis pursuant to paragraph (3) of that Article, the rules of which are to be followed pursuant to Article 27 of the Supplementary Provisions of the Local Tax Act prior to amendment by the 1993 Amendment Act, as applied with the replacement of terms as remaining in force pursuant to Article 9, paragraph (2) of the Supplementary Provisions of the 1993 Amendment Act, the amount obtained by dividing that amount by the rate set forth in the right-hand column of the table in Article 19-3, paragraph (1) for that fiscal year, and where that land is land subject, for fixed assets tax for that fiscal year, to Article 349-3 of the Former Act (excluding paragraph (23)) or Articles 15 through 15-3 of the Supplementary Provisions of the Former Act, the amount obtained by dividing the amount so divided by the rates provided for in those provisions).
machine translation, not official
**第三項** 平成五年改正法附則適用市街化区域農地に対する新法附則第二十七条の三の規定の適用については、同条第一項第一号イ中「同年度分の都市計画税の課税標準となるべき額とし」とあるのは「同年度分の都市計画税の課税標準となるべき額（当該土地が同年度分の都市計画税額の算定について地方税法等の一部を改正する法律（平成五年法律第四号。以下「平成五年改正法」という。）附則第九条第二項の規定においてなお効力を有するものとして読み替えて適用される平成五年改正法による改正前の地方税法附則第二十七条の規定によりその例によることとされる同法附則第十九条の三第三項において準用する同条第一項ただし書の規定の適用を受けるものにあつては、当該額を同年度に係る同項の表の下欄に掲げる率で除して得た額）とし」とする。
suppl-4091-9/art-13/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-13/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-13/par-3
With regard to the application of Article 27-3 of the Supplementary Provisions of the New Act to farmland in an urbanization promotion area under the 1993 amendment's supplementary provisions, in Article 27-3, paragraph (1), item (i), (a) of the Supplementary Provisions of the New Act, "the amount that is to be the tax base of city planning tax for the same fiscal year, and" is deemed to be replaced with "the amount that is to be the tax base of city planning tax for the same fiscal year (where that land was subject, in calculating the city planning tax amount for that fiscal year, to the proviso to Article 19-3, paragraph (1) of the Supplementary Provisions of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act, etc. (Act No. 4 of 1993; hereinafter referred to as the '1993 Amendment Act'), as applied mutatis mutandis pursuant to paragraph (3) of that Article, the rules of which are to be followed pursuant to Article 27 of the Supplementary Provisions of the Local Tax Act prior to amendment by the 1993 Amendment Act, as applied with the replacement of terms as remaining in force pursuant to Article 9, paragraph (2) of the Supplementary Provisions of the 1993 Amendment Act, the amount obtained by dividing that amount by the rate set forth in the right-hand column of the table in Article 19-3, paragraph (1) for that fiscal year), and".
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### 第十四条
suppl-4091-9/art-14 · https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-14
**第一項** 平成八年度に係る賦課期日において所在する旧法附則第十九条の二第一項に規定する市街化区域農地（以下「市街化区域農地」という。）で同年度分の固定資産税について旧法附則第十九条の三第一項ただし書（同条第三項において準用する場合を含む。）の規定の適用を受けたもの（同条第二項の規定により同年度に係る賦課期日に市街化区域農地として所在したものとみなされた土地又は同条第三項において準用する同条第二項の規定により市街化区域設定年度に係る賦課期日に市街化区域農地として所在したものとみなされた土地で同年度分の固定資産税について同条第一項ただし書の規定の適用を受けたものを含む。以下この条及び次条において「平成八年度軽減適用市街化区域農地」という。）であって同年度分の固定資産税について旧法附則第十九条の四第一項の規定の適用を受けないものに係る平成九年度から平成十一年度までの各年度のうち新たに新法附則第十九条の四第一項の規定の適用を受けることとなる年度分の固定資産税に限り、新法附則第十七条第四号に規定する前年度課税標準額は、同号イの規定にかかわらず、当該年度の前年度分の固定資産税の課税標準の基礎となった価格（当該土地が平成八年度分の固定資産税について旧法附則第十七条の二第一項又は第三項の規定の適用を受ける土地であり、かつ、当該価格が当該土地に係る同年度分の固定資産税の課税標準の基礎となった価格に同年度において適用された同条第一項各号に掲げる区分に応じ当該各号に定める率（同条第三項の規定の適用を受ける土地であるときは当該率に同項各号に掲げる区分に応じ当該各号に定める率を乗じて得た数値）を乗じて得た額（以下この項において「平成八年度固定資産税特例適用後価格」という。）を超える場合にあっては、平成八年度固定資産税特例適用後価格）に平成九年度においては旧法附則第十九条の三第一項本文に定める率を、平成十年度又は平成十一年度においては新法附則第十九条の三第一項本文に定める率を乗じて得た額とする。
suppl-4091-9/art-14/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-14/par-1
For fixed assets tax for the fiscal years, among the fiscal years from fiscal year 1997 through fiscal year 1999, for which Article 19-4, paragraph (1) of the Supplementary Provisions of the New Act newly comes to apply, with regard to farmland in an urbanization promotion area prescribed in Article 19-2, paragraph (1) of the Supplementary Provisions of the Former Act located on the assessment date for fiscal year 1996 (hereinafter simply referred to as "farmland in an urbanization promotion area") that was subject to the proviso to Article 19-3, paragraph (1) of the Supplementary Provisions of the Former Act (including the case where applied mutatis mutandis pursuant to paragraph (3) of that Article) with respect to fixed assets tax for the same fiscal year (including land deemed under Article 19-3, paragraph (2) of the Supplementary Provisions of the Former Act to have been located as farmland in an urbanization promotion area on the assessment date for the same fiscal year, and land deemed under paragraph (2) of that Article as applied mutatis mutandis pursuant to paragraph (3) of that Article to have been located as farmland in an urbanization promotion area on the assessment date for the fiscal year in which the urbanization promotion area was designated, that was subject to the proviso to Article 19-3, paragraph (1) of the Supplementary Provisions of the Former Act with respect to fixed assets tax for the same fiscal year; hereinafter referred to as "fiscal 1996 reduced-rate farmland in an urbanization promotion area" in this Article and the following Article) and that was not subject to Article 19-4, paragraph (1) of the Supplementary Provisions of the Former Act with respect to fixed assets tax for the same fiscal year, the previous fiscal year tax base amount prescribed in Article 17, item (iv) of the Supplementary Provisions of the New Act is, notwithstanding Article 17, item (iv), (a) of the Supplementary Provisions of the New Act, the amount obtained by multiplying the price that was the basis of the tax base of fixed assets tax for the previous fiscal year of that fiscal year (where that land is land subject to Article 17-2, paragraph (1) or (3) of the Supplementary Provisions of the Former Act with respect to fixed assets tax for fiscal year 1996, and that price exceeds the amount obtained by multiplying the price that was the basis of the tax base of fixed assets tax for the same fiscal year for that land by the rate specified in the relevant item of Article 17-2, paragraph (1) of the Supplementary Provisions of the Former Act according to the category listed in each item of Article 17-2, paragraph (1) of the Supplementary Provisions of the Former Act applied in the same fiscal year (where the land is subject to Article 17-2, paragraph (3) of the Supplementary Provisions of the Former Act, the figure obtained by multiplying that rate by the rate specified in the relevant item of Article 17-2, paragraph (3) of the Supplementary Provisions of the Former Act according to the category listed in each item of Article 17-2, paragraph (3) of the Supplementary Provisions of the Former Act) (hereinafter referred to as the "fiscal 1996 price after the fixed assets tax special rule" in this paragraph), the fiscal 1996 price after the fixed assets tax special rule) by the rate specified in the main clause of Article 19-3, paragraph (1) of the Supplementary Provisions of the Former Act for fiscal year 1997, or by the rate specified in the main clause of Article 19-3, paragraph (1) of the Supplementary Provisions of the New Act for fiscal year 1998 or fiscal year 1999.
machine translation, not official
**第二項** 平成八年度軽減適用市街化区域農地であって平成八年度分の都市計画税について旧法附則第二十七条の二第一項の規定の適用を受けないもの（次条において「平成八年度本則課税軽減適用市街化区域農地」という。）に係る平成九年度から平成十一年度までの各年度のうち新たに新法附則第二十七条の二第一項の規定の適用を受けることとなる年度分の都市計画税に限り、新法附則第十七条第四号に規定する前年度課税標準額は、同号ロの規定にかかわらず、当該年度の前年度分の固定資産税の課税標準の基礎となった価格（当該土地が平成八年度分の都市計画税について旧法附則第十七条の二第二項又は第四項の規定の適用を受ける土地であり、かつ、当該価格が当該土地に係る同年度分の固定資産税の課税標準の基礎となった価格に同年度において適用された同条第二項各号に掲げる区分に応じ当該各号に定める率（同条第四項の規定の適用を受ける土地であるときは当該率に同項各号に掲げる区分に応じ当該各号に定める率を乗じて得た数値）を乗じて得た額（以下この項において「平成八年度都市計画税特例適用後価格」という。）を超える場合にあっては、平成八年度都市計画税特例適用後価格）に平成九年度においては旧法附則第二十七条の規定により読み替えられた旧法附則第十九条の三第一項本文に定める率を、平成十年度又は平成十一年度においては新法附則第二十七条の規定により読み替えられた新法附則第十九条の三第一項本文に定める率を乗じて得た額とする。
suppl-4091-9/art-14/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-14/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-14/par-2
With regard to city planning tax for the fiscal years, among the fiscal years from fiscal year 1997 through fiscal year 1999, for which Article 27-2, paragraph (1) of the Supplementary Provisions of the New Act newly comes to apply, for fiscal 1996 reduced-rate farmland in an urbanization promotion area that was not subject to Article 27-2, paragraph (1) of the Supplementary Provisions of the Former Act with respect to city planning tax for fiscal year 1996 (referred to as "fiscal 1996 reduced-rate farmland in an urbanization promotion area taxed under the main rule" in the following Article), the previous fiscal year tax base amount prescribed in Article 17, item (iv) of the Supplementary Provisions of the New Act is, notwithstanding Article 17, item (iv), (b) of the Supplementary Provisions of the New Act, the amount obtained by multiplying the price that was the basis of the tax base of fixed assets tax for the previous fiscal year of that fiscal year (where that land is land subject to Article 17-2, paragraph (2) or (4) of the Supplementary Provisions of the Former Act with respect to city planning tax for fiscal year 1996, and that price exceeds the amount obtained by multiplying the price that was the basis of the tax base of fixed assets tax for the same fiscal year for that land by the rate specified in the relevant item of Article 17-2, paragraph (2) of the Supplementary Provisions of the Former Act according to the category listed in each item of Article 17-2, paragraph (2) of the Supplementary Provisions of the Former Act applied in the same fiscal year (where the land is subject to Article 17-2, paragraph (4) of the Supplementary Provisions of the Former Act, the figure obtained by multiplying that rate by the rate specified in the relevant item of Article 17-2, paragraph (4) of the Supplementary Provisions of the Former Act according to the category listed in each item of Article 17-2, paragraph (4) of the Supplementary Provisions of the Former Act) (hereinafter referred to as the "fiscal 1996 price after the city planning tax special rule" in this paragraph), the fiscal 1996 price after the city planning tax special rule) by the rate specified in the main clause of Article 19-3, paragraph (1) of the Supplementary Provisions of the Former Act as replaced pursuant to Article 27 of the Supplementary Provisions of the Former Act for fiscal year 1997, or by the rate specified in the main clause of Article 19-3, paragraph (1) of the Supplementary Provisions of the New Act as replaced pursuant to Article 27 of the Supplementary Provisions of the New Act for fiscal year 1998 or fiscal year 1999.
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### 第十五条
suppl-4091-9/art-15 · https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-15
**第一項** 平成八年度本則課税軽減適用市街化区域農地に対する新法附則第二十七条の三の規定の適用については、平成九年度から平成十一年度までの各年度分の都市計画税に限り、次の各号に掲げる土地の区分に応じ、当該各号に定めるところによる。
suppl-4091-9/art-15/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-15/par-1
With regard to the application of Article 27-3 of the Supplementary Provisions of the New Act to fiscal 1996 reduced-rate farmland in an urbanization promotion area taxed under the main rule, only for city planning tax for each fiscal year from fiscal year 1997 through fiscal year 1999, the provisions are as specified in each of the following items according to the category of land set forth in each item.
machine translation, not official
**一** 平成八年度本則課税軽減適用市街化区域農地で平成九年度分の都市計画税について新法附則第二十七条の二第一項の規定の適用を受けるもの 新法附則第二十七条の三第一項第一号中「住宅用地である宅地等のうち当該宅地等の当該年度の負担水準が〇・八以上のもの、商業地等のうち当該商業地等の当該年度の負担水準が〇・六以上〇・八以下のもの及び特定市街化区域農地」とあるのは「特定市街化区域農地」と、「並びにこれらの土地以外の宅地評価土地（次号に掲げる土地を除く。）のうち当該宅地評価土地の」とあるのは「及び当該特定市街化区域農地以外の特定市街化区域農地のうちその」と、「当該宅地評価土地の当該年度の負担水準」とあるのは「その当該年度の負担水準」と、「〇・五（当該宅地評価土地が小規模住宅用地である場合にあつては〇・五五とし、当該宅地評価土地が商業地等である場合にあつては〇・四五とする。）」とあるのは「〇・五」と、同号イ中「平成九年改正前の地方税法附則第二十五条第一項、第二十六条第一項又は第二十七条の二第一項の規定の適用を受ける土地（以下本項において「平成八年度負担調整適用土地」という。）であるときはこれらの規定に規定する同年度分の都市計画税の課税標準となるべき額とし、当該平成八年度負担調整適用土地が同年度分の固定資産税について平成九年改正前の地方税法第三百四十九条の三（第二十三項を除く。）、第三百四十九条の三の二、附則第十五条から第十五条の三まで又は附則第十九条の三の規定の適用を受ける土地であるときは当該平成八年度負担調整適用土地に係る同年度分の都市計画税の課税標準となるべき額を平成九年改正前の地方税法第三百四十九条の三（第二十三項を除く。）、第七百二条の三、附則第十五条から第十五条の三まで又は附則第二十七条の規定により読み替えられた附則第十九条の三第一項本文の規定に定める率で除して得た額とする」とあるのは「平成九年改正前の地方税法附則第十七条の二第二項又は第四項の規定の適用を受ける土地であり、かつ、当該価格が当該土地に係る同年度分の固定資産税の課税標準の基礎となつた価格に同年度において適用された同条第二項各号に掲げる区分に応じ当該各号に定める率（同条第四項の規定の適用を受ける土地であるときは当該率に同項各号に掲げる区分に応じ当該各号に定める率を乗じて得た数値）を乗じて得た額（以下本項において「平成八年度特例適用後価格」という。）を超える場合にあつては、平成八年度特例適用後価格とする」とする。
suppl-4091-9/art-15/par-1/item-1 · https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-15/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-15/par-1/item-1
Farmland in an urbanization promotion area that is fiscal 1996 reduced-rate farmland in an urbanization promotion area taxed under the main rule and is subject to the application of Article 27-2, paragraph (1) of the Supplementary Provisions of the New Act for city planning tax for fiscal year 1997: In Article 27-3, paragraph (1), item (i) of the Supplementary Provisions of the New Act, "building land, etc. that is residential land and whose burden level for that fiscal year is 0.8 or more, commercial land, etc. whose burden level for that fiscal year is 0.6 or more and 0.8 or less, and specified farmland in an urbanization promotion area" is deemed to be replaced with "specified farmland in an urbanization promotion area"; "and land other than such land that is land valued as building land (excluding land listed in the following item), the" is deemed to be replaced with "and specified farmland in an urbanization promotion area other than that specified farmland in an urbanization promotion area, the"; "burden level for that fiscal year of that land valued as building land" is deemed to be replaced with "burden level for that fiscal year of that land"; "0.5 (0.55 where that land valued as building land is small-scale residential land, and 0.45 where that land valued as building land is commercial land, etc.)" is deemed to be replaced with "0.5"; and in sub-item (a) of that item, "where the land is land subject to the application of Article 25, paragraph (1), Article 26, paragraph (1) or Article 27-2, paragraph (1) of the Supplementary Provisions of the Local Tax Act before the 1997 amendment (hereinafter in this paragraph referred to as "land subject to burden adjustment for fiscal year 1996"), the amount that is to be the tax base for city planning tax for that fiscal year prescribed in those provisions, and where that land subject to burden adjustment for fiscal year 1996 is land subject to the application of Article 349-3 (excluding paragraph (23)) or Article 349-3-2 of the Local Tax Act before the 1997 amendment, or Articles 15 through 15-3 or Article 19-3 of the Supplementary Provisions of that Act for fixed assets tax for that fiscal year, the amount obtained by dividing the amount that is to be the tax base for city planning tax for that fiscal year relating to that land subject to burden adjustment for fiscal year 1996 by the rate prescribed in Article 19-3, paragraph (1), the main clause of the Supplementary Provisions as read with replacements pursuant to Article 349-3 (excluding paragraph (23)), Article 702-3 or Articles 15 through 15-3 or Article 27 of the Supplementary Provisions of the Local Tax Act before the 1997 amendment" is deemed to be replaced with "where the land is land subject to the application of Article 17-2, paragraph (2) or (4) of the Supplementary Provisions of the Local Tax Act before the 1997 amendment and that price exceeds the amount obtained by multiplying the price that was the basis of the tax base for fixed assets tax for that fiscal year relating to that land by the rate prescribed in each item of paragraph (2) of that Article according to the category listed in that item as applied in that fiscal year (where the land is land subject to the application of paragraph (4) of that Article, the value obtained by multiplying that rate by the rate prescribed in each item of that paragraph according to the category listed in that item) (hereinafter in this paragraph referred to as the "price after application of the special provisions for fiscal year 1996"), the price after application of the special provisions for fiscal year 1996".
machine translation, not official
**二** 平成八年度本則課税軽減適用市街化区域農地で平成十年度分の都市計画税について新法附則第二十七条の二第一項の規定の適用を受けるもの（前号に掲げる平成八年度本則課税軽減適用市街化区域農地を除く。） 新法附則第二十七条の三第一項第一号中「住宅用地である宅地等のうち当該宅地等の当該年度の負担水準が〇・八以上のもの、商業地等のうち当該商業地等の当該年度の負担水準が〇・六以上〇・八以下のもの及び特定市街化区域農地」とあるのは「特定市街化区域農地」と、「並びにこれらの土地以外の宅地評価土地（次号に掲げる土地を除く。）のうち当該宅地評価土地の」とあるのは「及び当該特定市街化区域農地以外の特定市街化区域農地のうちその」と、「当該宅地評価土地の当該年度の負担水準」とあるのは「その当該年度の負担水準」と、「〇・五（当該宅地評価土地が小規模住宅用地である場合にあつては〇・五五とし、当該宅地評価土地が商業地等である場合にあつては〇・四五とする。）」とあるのは「〇・五」とし、同号ロ（２）中「当該土地が同年度分の都市計画税について附則第二十五条第一項、第二十六条第一項又は前条第一項の規定の適用を受ける土地（以下本項において「平成九年度負担調整適用土地」という。）であるときはこれらの規定に規定する同年度分の都市計画税の課税標準となるべき額とし、当該平成九年度負担調整適用土地が同年度分の固定資産税について平成十年改正前の地方税法第三百四十九条の三（第二十三項を除く。）、第三百四十九条の三の二、附則第十五条から第十五条の三まで又は附則第十九条の三の規定の適用を受ける土地であるときは当該平成九年度負担調整適用土地に係る同年度分の都市計画税の課税標準となるべき額を平成十年改正前の地方税法第三百四十九条の三（第二十三項を除く。）、第七百二条の三、附則第十五条から第十五条の三まで又は附則第二十七条の規定により読み替えられた附則第十九条の三第一項本文の規定に定める率で除して得た額とする」とあるのは「当該土地が平成八年度分の都市計画税について平成九年改正前の地方税法附則第十七条の二第二項又は第四項の規定の適用を受ける土地であり、かつ、当該価格が当該土地に係る同年度分の固定資産税の課税標準の基礎となつた価格に同年度において適用された同条第二項各号に掲げる区分に応じ当該各号に定める率（同条第四項の規定の適用を受ける土地であるときは当該率に同項各号に掲げる区分に応じ当該各号に定める率を乗じて得た数値）を乗じて得た額（以下本項において「平成八年度特例適用後価格」という。）を超える場合にあつては、平成八年度特例適用後価格とする」とする。
suppl-4091-9/art-15/par-1/item-2 · https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-15/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-15/par-1/item-2
Farmland in an urbanization promotion area that is fiscal 1996 reduced-rate farmland in an urbanization promotion area taxed under the main rule and is subject to the application of Article 27-2, paragraph (1) of the Supplementary Provisions of the New Act for city planning tax for fiscal year 1998 (excluding fiscal 1996 reduced-rate farmland in an urbanization promotion area taxed under the main rule listed in the preceding item): In Article 27-3, paragraph (1), item (i) of the Supplementary Provisions of the New Act, "building land, etc. that is residential land and whose burden level for that fiscal year is 0.8 or more, commercial land, etc. whose burden level for that fiscal year is 0.6 or more and 0.8 or less, and specified farmland in an urbanization promotion area" is deemed to be replaced with "specified farmland in an urbanization promotion area"; "and land other than such land that is land valued as building land (excluding land listed in the following item), the" is deemed to be replaced with "and specified farmland in an urbanization promotion area other than that specified farmland in an urbanization promotion area, the"; "burden level for that fiscal year of that land valued as building land" is deemed to be replaced with "burden level for that fiscal year of that land"; and "0.5 (0.55 where that land valued as building land is small-scale residential land, and 0.45 where that land valued as building land is commercial land, etc.)" is deemed to be replaced with "0.5"; and in sub-item (b), (2) of that item, "where the land is land subject to the application of Article 25, paragraph (1), Article 26, paragraph (1) of the Supplementary Provisions or paragraph (1) of the preceding Article for city planning tax for that fiscal year (hereinafter in this paragraph referred to as "land subject to burden adjustment for fiscal year 1997"), the amount that is to be the tax base for city planning tax for that fiscal year prescribed in those provisions, and where that land subject to burden adjustment for fiscal year 1997 is land subject to the application of Article 349-3 (excluding paragraph (23)) or Article 349-3-2 of the Local Tax Act before the 1998 amendment, or Articles 15 through 15-3 or Article 19-3 of the Supplementary Provisions of that Act for fixed assets tax for that fiscal year, the amount obtained by dividing the amount that is to be the tax base for city planning tax for that fiscal year relating to that land subject to burden adjustment for fiscal year 1997 by the rate prescribed in Article 19-3, paragraph (1), the main clause of the Supplementary Provisions as read with replacements pursuant to Article 349-3 (excluding paragraph (23)), Article 702-3 or Articles 15 through 15-3 or Article 27 of the Supplementary Provisions of the Local Tax Act before the 1998 amendment" is deemed to be replaced with "where the land is land subject to the application of Article 17-2, paragraph (2) or (4) of the Supplementary Provisions of the Local Tax Act before the 1997 amendment for city planning tax for fiscal year 1996 and that price exceeds the amount obtained by multiplying the price that was the basis of the tax base for fixed assets tax for that fiscal year relating to that land by the rate prescribed in each item of paragraph (2) of that Article according to the category listed in that item as applied in that fiscal year (where the land is land subject to the application of paragraph (4) of that Article, the value obtained by multiplying that rate by the rate prescribed in each item of that paragraph according to the category listed in that item) (hereinafter in this paragraph referred to as the "price after application of the special provisions for fiscal year 1996"), the price after application of the special provisions for fiscal year 1996".
machine translation, not official
**三** 平成八年度本則課税軽減適用市街化区域農地で平成十一年度分の都市計画税について新法附則第二十七条の二第一項の規定の適用を受けるもの（前二号に掲げる平成八年度本則課税軽減適用市街化区域農地を除く。） 新法附則第二十七条の三第一項第一号中「住宅用地である宅地等のうち当該宅地等の当該年度の負担水準が〇・八以上のもの、商業地等のうち当該商業地等の当該年度の負担水準が〇・六以上〇・八以下のもの及び特定市街化区域農地」とあるのは「特定市街化区域農地」と、「並びにこれらの土地以外の宅地評価土地（次号に掲げる土地を除く。）のうち当該宅地評価土地の」とあるのは「及び当該特定市街化区域農地以外の特定市街化区域農地のうちその」と、「当該宅地評価土地の当該年度の負担水準」とあるのは「その当該年度の負担水準」と、「〇・五（当該宅地評価土地が小規模住宅用地である場合にあつては〇・五五とし、当該宅地評価土地が商業地等である場合にあつては〇・四五とする。）」とあるのは「〇・五」とし、同号ハ（２）中「当該土地が同年度分の都市計画税について附則第二十五条第一項、第二十六条第一項又は前条第一項の規定の適用を受ける土地（以下本項において「平成十年度負担調整適用土地」という。）であるときはこれらの規定に規定する同年度分の都市計画税の課税標準となるべき額とし、当該平成十年度負担調整適用土地が同年度分の固定資産税について平成十一年改正前の地方税法第三百四十九条の三（第二十三項を除く。）、第三百四十九条の三の二、附則第十五条から第十五条の三まで又は附則第十九条の三の規定の適用を受ける土地であるときは当該平成十年度負担調整適用土地に係る同年度分の都市計画税の課税標準となるべき額を平成十一年改正前の地方税法第三百四十九条の三（第二十三項を除く。）、第七百二条の三、附則第十五条から第十五条の三まで又は附則第二十七条の規定により読み替えられた附則第十九条の三第一項本文の規定に定める率で除して得た額とする」とあるのは「当該土地が平成八年度分の都市計画税について平成九年改正前の地方税法附則第十七条の二第二項又は第四項の規定の適用を受ける土地であり、かつ、当該価格が当該土地に係る同年度分の固定資産税の課税標準の基礎となつた価格に同年度において適用された同条第二項各号に掲げる区分に応じ当該各号に定める率（同条第四項の規定の適用を受ける土地であるときは当該率に同項各号に掲げる区分に応じ当該各号に定める率を乗じて得た数値）を乗じて得た額（以下本項において「平成八年度特例適用後価格」という。）を超える場合にあつては、平成八年度特例適用後価格とする」とする。
suppl-4091-9/art-15/par-1/item-3 · https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-15/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-15/par-1/item-3
Farmland in an urbanization promotion area that is fiscal 1996 reduced-rate farmland in an urbanization promotion area taxed under the main rule and is subject to the application of Article 27-2, paragraph (1) of the Supplementary Provisions of the New Act for city planning tax for fiscal year 1999 (excluding fiscal 1996 reduced-rate farmland in an urbanization promotion area taxed under the main rule listed in the preceding two items): In Article 27-3, paragraph (1), item (i) of the Supplementary Provisions of the New Act, "building land, etc. that is residential land and whose burden level for that fiscal year is 0.8 or more, commercial land, etc. whose burden level for that fiscal year is 0.6 or more and 0.8 or less, and specified farmland in an urbanization promotion area" is deemed to be replaced with "specified farmland in an urbanization promotion area"; "and land other than such land that is land valued as building land (excluding land listed in the following item), the" is deemed to be replaced with "and specified farmland in an urbanization promotion area other than that specified farmland in an urbanization promotion area, the"; "burden level for that fiscal year of that land valued as building land" is deemed to be replaced with "burden level for that fiscal year of that land"; and "0.5 (0.55 where that land valued as building land is small-scale residential land, and 0.45 where that land valued as building land is commercial land, etc.)" is deemed to be replaced with "0.5"; and in sub-item (c), (2) of that item, "where the land is land subject to the application of Article 25, paragraph (1), Article 26, paragraph (1) of the Supplementary Provisions or paragraph (1) of the preceding Article for city planning tax for that fiscal year (hereinafter in this paragraph referred to as "land subject to burden adjustment for fiscal year 1998"), the amount that is to be the tax base for city planning tax for that fiscal year prescribed in those provisions, and where that land subject to burden adjustment for fiscal year 1998 is land subject to the application of Article 349-3 (excluding paragraph (23)) or Article 349-3-2 of the Local Tax Act before the 1999 amendment, or Articles 15 through 15-3 or Article 19-3 of the Supplementary Provisions of that Act for fixed assets tax for that fiscal year, the amount obtained by dividing the amount that is to be the tax base for city planning tax for that fiscal year relating to that land subject to burden adjustment for fiscal year 1998 by the rate prescribed in Article 19-3, paragraph (1), the main clause of the Supplementary Provisions as read with replacements pursuant to Article 349-3 (excluding paragraph (23)), Article 702-3 or Articles 15 through 15-3 or Article 27 of the Supplementary Provisions of the Local Tax Act before the 1999 amendment" is deemed to be replaced with "where the land is land subject to the application of Article 17-2, paragraph (2) or (4) of the Supplementary Provisions of the Local Tax Act before the 1997 amendment for city planning tax for fiscal year 1996 and that price exceeds the amount obtained by multiplying the price that was the basis of the tax base for fixed assets tax for that fiscal year relating to that land by the rate prescribed in each item of paragraph (2) of that Article according to the category listed in that item as applied in that fiscal year (where the land is land subject to the application of paragraph (4) of that Article, the value obtained by multiplying that rate by the rate prescribed in each item of that paragraph according to the category listed in that item) (hereinafter in this paragraph referred to as the "price after application of the special provisions for fiscal year 1996"), the price after application of the special provisions for fiscal year 1996".
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### 第十六条
suppl-4091-9/art-16 · https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-16 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-16
**第一項** 新法附則第二十九条の五の規定は、平成九年一月二日以後に都市計画法（昭和四十三年法律第百号）第七条第一項の市街化区域及び市街化調整区域に関する都市計画が当該市町村の区域について定められたことその他の政令で定める事由により新たに市街化区域農地となった土地に対して適用し、平成九年一月一日に所在する市街化区域農地については、なお従前の例による。
suppl-4091-9/art-16/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-16/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-16/par-1
The provisions of Article 29-5 of the Supplementary Provisions of the New Act apply to land that, on or after January 2, 1997, newly becomes farmland in an urbanization promotion area due to the fact that city planning concerning urbanization promotion areas and urbanization control areas under Article 7, paragraph (1) of the City Planning Act (Act No. 100 of 1968) has been determined for the area of the municipality concerned, or for other reasons specified by Cabinet Order, and the provisions then in force continue to govern farmland in an urbanization promotion area located on January 1, 1997.
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### 第十七条（市町村たばこ税に関する経過措置） — Transitional Measures Concerning Municipal Tobacco Tax
caption: machine translation, not official
suppl-4091-9/art-17 · https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-17
**第一項** 新法第四百六十八条及び附則第三十条の二の規定は、施行日以後に行われる新法第四百六十五条第一項の売渡し又は同条第二項の売渡し若しくは消費等（以下この項において「売渡し等」という。）に係る製造たばこに対して課すべき市町村たばこ税について適用し、施行日前に行われた売渡し等に係る製造たばこに対して課する市町村たばこ税については、なお従前の例による。
suppl-4091-9/art-17/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-17/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-17/par-1
The provisions of Article 468 of the New Act and Article 30-2 of the Supplementary Provisions of the New Act apply to municipal tobacco tax to be imposed on manufactured tobacco relating to a sale under Article 465, paragraph (1) of the New Act, or a sale or consumption, etc. under paragraph (2) of that Article (hereinafter in this paragraph referred to as "sale, etc.") made on or after the Effective Date, and the provisions then in force continue to govern municipal tobacco tax imposed on manufactured tobacco relating to sale, etc. made before the Effective Date.
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### 第十八条（特別土地保有税に関する経過措置） — Transitional Measures Concerning Special Land Holding Tax
caption: machine translation, not official
suppl-4091-9/art-18 · https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-18
**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、平成九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、平成八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-4091-9/art-18/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-18/par-1
Except as otherwise specially provided, the provisions of the New Act concerning special land holding tax imposed on land apply to special land holding tax imposed on land for fiscal year 1997 and thereafter, and the provisions then in force continue to govern special land holding tax imposed on land up to fiscal year 1996.
machine translation, not official
**第二項** 第七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-4091-9/art-18/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-18/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-18/par-2
Except as provided for in paragraph (7), the provisions of the New Act concerning 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 the provisions then in force continue to govern special land holding tax imposed on the acquisition of land before the Effective Date.
machine translation, not official
**第三項** 新法第五百八十六条第二項第一号の十の規定（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。）中宿泊施設の用に供する家屋又は構築物の敷地の用に供する土地に関する部分は、施行日以後に新築され、又は増築される当該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-4091-9/art-18/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-18/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-18/par-3
The part of the provisions of Article 586, paragraph (2), item (i)-10 of the New Act (limited to the part concerning special land holding tax imposed on land) that concerns land used as the site of a house or structure used for lodging facilities applies to special land holding tax imposed on land used as the site of that house or structure that is newly constructed or extended on or after the Effective Date.
machine translation, not official
**第四項** 新法第五百八十六条第二項第一号の十二の規定（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。）中宿泊施設の用に供する家屋又は構築物の敷地の用に供する土地に関する部分は、施行日以後に新築され、又は増築される当該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-4091-9/art-18/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-18/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-18/par-4
The part of the provisions of Article 586, paragraph (2), item (i)-12 of the New Act (limited to the part concerning special land holding tax imposed on land) that concerns land used as the site of a house or structure used for lodging facilities applies to special land holding tax imposed on land used as the site of that house or structure that is newly constructed or extended on or after the Effective Date.
machine translation, not official
**第五項** 旧法第五百八十六条第二項第二号ハに規定する障壁その他の構築物の用に供する土地（施行日の前日までに取得されたものに限る。）に対して課する特別土地保有税については、なお従前の例による。
suppl-4091-9/art-18/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-18/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-18/par-5
The provisions then in force continue to govern special land holding tax imposed on land used for a barrier or other structure prescribed in Article 586, paragraph (2), item (ii), (c) of the Former Act (limited to land acquired by the day before the Effective Date).
machine translation, not official
**第六項** 新法第五百八十六条第二項第三号の二の規定（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、同号に規定する設備（施行日以後に取得されるものに限る。）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-4091-9/art-18/par-6 · https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-18/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-18/par-6
The provisions of Article 586, paragraph (2), item (iii)-2 of the New Act (limited to the part concerning special land holding tax imposed on land) apply to special land holding tax imposed on land used for facilities prescribed in that item (limited to those acquired on or after the Effective Date).
machine translation, not official
**第七項** 新法附則第三十一条の三第三項の規定は、平成九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-4091-9/art-18/par-7 · https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-18/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-18/par-7
The provisions of Article 31-3, paragraph (3) 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, 1997, and the provisions then in force continue to govern special land holding tax imposed on the acquisition of land before that day.
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### 第十九条（事業所税に関する経過措置） — Transitional Measures Concerning Business Office Tax
caption: machine translation, not official
suppl-4091-9/art-19 · https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-19 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-19
**第一項** 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九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九年前の年分の個人の事業及び平成九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-4091-9/art-19/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-19/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-19/par-1
The provisions of the New Act concerning business office tax on business (meaning business office tax on business prescribed in Article 701-32, paragraph (1) of the New Act; the same applies hereinafter in this paragraph) apply to business office tax on business to be imposed on the business of a corporation for business years ending on or after the Effective Date and on the business of an individual for the year 1997 and thereafter (excluding the business of an individual discontinued before the Effective Date), and the provisions then in force continue to govern business office tax on business imposed on the business of a corporation for business years ending before the Effective Date, on the business of an individual for years before 1997, and on the business of an individual for 1997 that was discontinued before the Effective Date.
machine translation, not official
**第二項** 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-4091-9/art-19/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-19/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-19/par-2
The provisions of the New Act concerning business office tax on new construction or expansion (meaning business office tax on new construction or expansion prescribed in Article 701-32, paragraph (2) of the New Act; the same applies hereinafter in this paragraph) apply to business office tax on new construction or expansion to be imposed on the new construction or extension of a business premises building carried out on or after the Effective Date, and the provisions then in force continue to govern business office tax on new construction or expansion imposed on the new construction or extension of a business premises building carried out before the Effective Date.
machine translation, not official
### 第二十条（都市計画税に関する経過措置） — Transitional Measures Concerning City Planning Tax
caption: machine translation, not official
suppl-4091-9/art-20 · https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-20 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-20
**第一項** 次項に定めるものを除き、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-4091-9/art-20/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-20/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-20/par-1
Except as provided for in the following paragraph, the provisions of the New Act concerning city planning tax apply to city planning tax for fiscal year 1997 and thereafter, and the provisions then in force continue to govern city planning tax up to fiscal year 1996.
machine translation, not official
**第二項** 平成八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、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-4091-9/art-20/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-20/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-20/par-2
The provisions then in force continue to govern city planning tax imposed on a house prescribed in Article 15, paragraph (34) of the Supplementary Provisions of the Former Act that was newly acquired between April 1, 1996 and March 31, 1997 and directly used for an air transport service prescribed in Article 2, paragraph (16) of the Civil Aeronautics Act.
machine translation, not official
### 第二十一条（国民健康保険税に関する経過措置） — Transitional Measures Concerning National Health Insurance Tax
caption: machine translation, not official
suppl-4091-9/art-21 · https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-21 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-21
**第一項** 新法第七百三条の四第十七項の規定は、平成九年度以後の年度分の国民健康保険税について適用し、平成八年度分までの国民健康保険税については、なお従前の例による。
suppl-4091-9/art-21/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-21/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-21/par-1
The provisions of Article 703-4, paragraph (17) of the New Act apply to national health insurance tax for fiscal year 1997 and thereafter, and the provisions then in force continue to govern national health insurance tax up to fiscal year 1996.
machine translation, not official
### 第二十二条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
caption: machine translation, not official
suppl-4091-9/art-22 · https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-22 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-22
**第一項** この法律（附則第一条各号に掲げる改正規定にあっては、当該改正規定）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-4091-9/art-22/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-22/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-22/par-1
The provisions then in force continue to govern the application of penal provisions to acts committed before the enforcement of this Act (or, for an amending provision listed in the items of Article 1 of the Supplementary Provisions, before the enforcement of that amending provision), and to acts committed after the enforcement of this Act in relation to local taxes for which the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions and local taxes relating to the provisions of the Former Act that remain in force pursuant to the provisions of these Supplementary Provisions.
machine translation, not official
### 第二十四条（政令への委任） — Delegation to Cabinet Order
caption: machine translation, not official
suppl-4091-9/art-24 · https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-24 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-24
**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-4091-9/art-24/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-24/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-24/par-1
Beyond what is provided for in Article 2 of the Supplementary Provisions through the preceding Article, Transitional Measures necessary for the enforcement of this Act are specified by Cabinet Order.
machine translation, not official
---
## Cites
- suppl-4091-9/art-1/par-1/item-1: 次条第二項 → 地方税法 附則第二条第二項 (Supplementary Provisions, Article 2, paragraph (2)), suppl-4091-9/art-2/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-2/par-2
- suppl-4091-9/art-1/par-1/item-1: 附則第八条第二項 → 地方税法 附則第八条第二項 (Supplementary Provisions, Article 8, paragraph (2)), suppl-4091-9/art-8/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-8/par-2
- suppl-4091-9/art-1/par-1/item-2: 附則第七条 → 地方税法 附則第七条 (Supplementary Provisions, Article 7), suppl-4091-9/art-7 — https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-7
- suppl-4091-9/art-2/par-2: 新法第五十条の四 → 地方税法 第五十条の四 (Article 50-4), art-50-4 — https://japanlaw.org/en/local-tax-act/art-50-4 · https://japanlaw.org/l/325AC0000000226/art-50-4
- suppl-4091-9/art-2/par-2: 新法第五十条の二 → 地方税法 第五十条の二 (Article 50-2), art-50-2 — https://japanlaw.org/en/local-tax-act/art-50-2 · https://japanlaw.org/l/325AC0000000226/art-50-2
- suppl-4091-9/art-2/par-2: この項 → 地方税法 附則第二条第二項 (Supplementary Provisions, Article 2, paragraph (2)), suppl-4091-9/art-2/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-2/par-2
- suppl-4091-9/art-4/par-2: 新法第七十三条の十四第一項 → 地方税法 第七十三条の十四第一項 (Article 73-14, paragraph (1)), art-73-14/par-1 — https://japanlaw.org/en/local-tax-act/art-73-14/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-14/par-1
- suppl-4091-9/art-4/par-2: この項 → 地方税法 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-4091-9/art-4/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-4/par-2
- suppl-4091-9/art-4/par-2: 同条第二項 → 地方税法 第七十三条の十四第二項 (Article 73-14, paragraph (2)), art-73-14/par-2 — https://japanlaw.org/en/local-tax-act/art-73-14/par-2 · https://japanlaw.org/l/325AC0000000226/art-73-14/par-2
- suppl-4091-9/art-4/par-3: 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-4091-9/art-4/par-3: 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-4091-9/art-4/par-4: 次項 → 地方税法 附則第四条第五項 (Supplementary Provisions, Article 4, paragraph (5)), suppl-4091-9/art-4/par-5 — https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-4/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-4/par-5
- suppl-4091-9/art-4/par-4: 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-4091-9/art-4/par-4: 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-4091-9/art-4/par-4: 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-4091-9/art-4/par-4: 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-4091-9/art-4/par-4: 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-4091-9/art-4/par-5: この項 → 地方税法 附則第四条第五項 (Supplementary Provisions, Article 4, paragraph (5)), suppl-4091-9/art-4/par-5 — https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-4/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-4/par-5
- suppl-4091-9/art-4/par-5: 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-4091-9/art-4/par-5: 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-4091-9/art-4/par-5: 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-4091-9/art-4/par-5: 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-4091-9/art-4/par-5: 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-4091-9/art-4/par-5: 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-4091-9/art-4/par-5: 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-4091-9/art-4/par-5: 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-4091-9/art-4/par-6: 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-4091-9/art-4/par-6: 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-4091-9/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-4091-9/art-4/par-6 — https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-4/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-4/par-6
- suppl-4091-9/art-4/par-6: 次項 → 地方税法 附則第四条第七項 (Supplementary Provisions, Article 4, paragraph (7)), suppl-4091-9/art-4/par-7 — https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-4/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-4/par-7
- suppl-4091-9/art-4/par-6: 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-4091-9/art-4/par-7: 小笠原諸島振興開発特別措置法第十六条第一項 → 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-4091-9/art-5/par-1: 新法第七十四条の五 → 地方税法 第七十四条の五 (Article 74-5), art-74-5 — https://japanlaw.org/en/local-tax-act/art-74-5 · https://japanlaw.org/l/325AC0000000226/art-74-5
- suppl-4091-9/art-5/par-1: 新法第七十四条の二第一項 → 地方税法 第七十四条の二第一項 (Article 74-2, paragraph (1)), art-74-2/par-1 — https://japanlaw.org/en/local-tax-act/art-74-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-2/par-1
- suppl-4091-9/art-5/par-1: 同条第二項 → 地方税法 第七十四条の二第二項 (Article 74-2, paragraph (2)), art-74-2/par-2 — https://japanlaw.org/en/local-tax-act/art-74-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-74-2/par-2
- suppl-4091-9/art-5/par-1: この項 → 地方税法 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-4091-9/art-5/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-5/par-1
- suppl-4091-9/art-6/par-1: 新法第百四十四条の二 → 地方税法 第百四十四条の二 (Article 144-2), art-144-2 — https://japanlaw.org/en/local-tax-act/art-144-2 · https://japanlaw.org/l/325AC0000000226/art-144-2
- suppl-4091-9/art-7/par-1: この条 → 地方税法 附則第七条 (Supplementary Provisions, Article 7), suppl-4091-9/art-7 — https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-7
- suppl-4091-9/art-8/par-2: 新法第三百二十八条の三 → 地方税法 第三百二十八条の三 (Article 328-3), art-328-3 — https://japanlaw.org/en/local-tax-act/art-328-3 · https://japanlaw.org/l/325AC0000000226/art-328-3
- suppl-4091-9/art-8/par-2: 新法第三百二十八条 → 地方税法 第三百二十八条 (Article 328), art-328 — https://japanlaw.org/en/local-tax-act/art-328 · https://japanlaw.org/l/325AC0000000226/art-328
- suppl-4091-9/art-8/par-2: この項 → 地方税法 附則第八条第二項 (Supplementary Provisions, Article 8, paragraph (2)), suppl-4091-9/art-8/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-8/par-2
- suppl-4091-9/art-9/par-4: 新法附則第十五条第六項 → 地方税法 附則第十五条第五項 (Supplementary Provisions, Article 15, paragraph (5)), suppl-3251-226/art-15/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-5
- suppl-4091-9/art-9/par-10: 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-4091-9/art-10/par-1: 新法第四百二十三条第三項 → 地方税法 第四百二十三条第三項 (Article 423, paragraph (3)), art-423/par-3 — https://japanlaw.org/en/local-tax-act/art-423/par-3 · https://japanlaw.org/l/325AC0000000226/art-423/par-3
- suppl-4091-9/art-11/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-4091-9/art-11/par-1: 第十八条の二 → 地方税法 附則第十八条の二 (Supplementary Provisions, Article 18-2), suppl-3251-226/art-18-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-2
- suppl-4091-9/art-11/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-4091-9/art-11/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-4091-9/art-11/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-4091-9/art-11/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-4091-9/art-11/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-4091-9/art-11/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-4091-9/art-11/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-4091-9/art-11/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-4091-9/art-11/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-4091-9/art-11/par-1: 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（平成九年法律第九号）附則第十一条 → 地方税法 附則第十一条 (Supplementary Provisions, Article 11), suppl-4091-9/art-11 — https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-11
- suppl-4091-9/art-11/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-4091-9/art-12/par-1: 新法第三百六十四条第二項 → 地方税法 第三百六十四条第二項 (Article 364, paragraph (2)), art-364/par-2 — https://japanlaw.org/en/local-tax-act/art-364/par-2 · https://japanlaw.org/l/325AC0000000226/art-364/par-2
- suppl-4091-9/art-12/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-4091-9/art-12/par-1: 新法附則第十八条の二 → 地方税法 附則第十八条の二 (Supplementary Provisions, Article 18-2), suppl-3251-226/art-18-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-2
- suppl-4091-9/art-12/par-1: 新法附則第二十五条第一項 → 地方税法 附則第二十五条第一項 (Supplementary Provisions, Article 25, paragraph (1)), suppl-3251-226/art-25/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-25/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-25/par-1
- suppl-4091-9/art-12/par-1: この条 → 地方税法 附則第十二条 (Supplementary Provisions, Article 12), suppl-4091-9/art-12 — https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-12
- suppl-4091-9/art-12/par-2: 前項 → 地方税法 附則第十二条第一項 (Supplementary Provisions, Article 12, paragraph (1)), suppl-4091-9/art-12/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-12/par-1
- suppl-4091-9/art-12/par-2: この条 → 地方税法 附則第十二条 (Supplementary Provisions, Article 12), suppl-4091-9/art-12 — https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-12
- suppl-4091-9/art-12/par-2: 新法第十七条 → 地方税法 第十七条 (Article 17), art-17 — https://japanlaw.org/en/local-tax-act/art-17 · https://japanlaw.org/l/325AC0000000226/art-17
- suppl-4091-9/art-12/par-2: 第十七条の二 → 地方税法 第十七条の二 (Article 17-2), art-17-2 — https://japanlaw.org/en/local-tax-act/art-17-2 · https://japanlaw.org/l/325AC0000000226/art-17-2
- suppl-4091-9/art-12/par-3: 第一項 → 地方税法 附則第十二条第一項 (Supplementary Provisions, Article 12, paragraph (1)), suppl-4091-9/art-12/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-12/par-1
- suppl-4091-9/art-12/par-4: 第一項 → 地方税法 附則第十二条第一項 (Supplementary Provisions, Article 12, paragraph (1)), suppl-4091-9/art-12/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-12/par-1
- suppl-4091-9/art-12/par-4: 第二項 → 地方税法 附則第十二条第二項 (Supplementary Provisions, Article 12, paragraph (2)), suppl-4091-9/art-12/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-12/par-2
- suppl-4091-9/art-13/par-1: 平成八年度分の固定資産税について地方税法等の一部を改正する法律（平成五年法律第四号。以下「平成五年改正法」という。）附則第九条第三項 → 地方税法 附則第九条第三項 (Supplementary Provisions, Article 9, paragraph (3)), suppl-4051-4/art-9/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4051-4/art-9/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-9/par-3
- suppl-4091-9/art-13/par-1: この条 → 地方税法 附則第十三条 (Supplementary Provisions, Article 13), suppl-4091-9/art-13 — https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-13
- suppl-4091-9/art-13/par-1: 新法附則第十七条第四号 → 地方税法 附則第十七条第一項第四号 (Supplementary Provisions, Article 17, paragraph (1), item (iv)), suppl-3251-226/art-17/par-1/item-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-17/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17/par-1/item-4
- suppl-4091-9/art-13/par-1: 平成五年改正法附則第九条第二項 → 地方税法 附則第九条第二項 (Supplementary Provisions, Article 9, paragraph (2)), suppl-4051-4/art-9/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4051-4/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-9/par-2
- suppl-4091-9/art-13/par-1: 附則第十五条から第十五条の三まで → 地方税法 附則第十五条 (Supplementary Provisions, Article 15), suppl-4091-9/art-15 — https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-15
- suppl-4091-9/art-13/par-2: 新法附則第十七条第四号 → 地方税法 附則第十七条第一項第四号 (Supplementary Provisions, Article 17, paragraph (1), item (iv)), suppl-3251-226/art-17/par-1/item-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-17/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17/par-1/item-4
- suppl-4091-9/art-13/par-2: 平成五年改正法附則第九条第二項 → 地方税法 附則第九条第二項 (Supplementary Provisions, Article 9, paragraph (2)), suppl-4051-4/art-9/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4051-4/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-9/par-2
- suppl-4091-9/art-13/par-3: 新法附則第二十七条の三 → 地方税法 附則第二十七条の三 (Supplementary Provisions, Article 27-3), suppl-3251-226/art-27-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-27-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-27-3
- suppl-4091-9/art-13/par-3: 当該土地が同年度分の都市計画税額の算定について地方税法等の一部を改正する法律（平成五年法律第四号。以下「平成五年改正法」という。）附則第九条第二項 → 地方税法 附則第九条第二項 (Supplementary Provisions, Article 9, paragraph (2)), suppl-4051-4/art-9/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4051-4/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-9/par-2
- suppl-4091-9/art-14/par-1: この条 → 地方税法 附則第十四条 (Supplementary Provisions, Article 14), suppl-4091-9/art-14 — https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-14
- suppl-4091-9/art-14/par-1: 次条 → 地方税法 附則第十五条 (Supplementary Provisions, Article 15), suppl-4091-9/art-15 — https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-15
- suppl-4091-9/art-14/par-1: 新法附則第十九条の四第一項 → 地方税法 附則第十九条の四第一項 (Supplementary Provisions, Article 19-4, paragraph (1)), suppl-3251-226/art-19-4/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-19-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-4/par-1
- suppl-4091-9/art-14/par-1: 新法附則第十七条第四号 → 地方税法 附則第十七条第一項第四号 (Supplementary Provisions, Article 17, paragraph (1), item (iv)), suppl-3251-226/art-17/par-1/item-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-17/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17/par-1/item-4
- suppl-4091-9/art-14/par-1: この項 → 地方税法 附則第十四条第一項 (Supplementary Provisions, Article 14, paragraph (1)), suppl-4091-9/art-14/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-14/par-1
- suppl-4091-9/art-14/par-1: 新法附則第十九条の三第一項 → 地方税法 附則第十九条の三第一項 (Supplementary Provisions, Article 19-3, paragraph (1)), suppl-3251-226/art-19-3/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-19-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-3/par-1
- suppl-4091-9/art-14/par-2: 次条 → 地方税法 附則第十五条 (Supplementary Provisions, Article 15), suppl-4091-9/art-15 — https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-15
- suppl-4091-9/art-14/par-2: 新法附則第二十七条の二第一項 → 地方税法 附則第二十七条の二第一項 (Supplementary Provisions, Article 27-2, paragraph (1)), suppl-3251-226/art-27-2/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-27-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-27-2/par-1
- suppl-4091-9/art-14/par-2: 新法附則第十七条第四号 → 地方税法 附則第十七条第一項第四号 (Supplementary Provisions, Article 17, paragraph (1), item (iv)), suppl-3251-226/art-17/par-1/item-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-17/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17/par-1/item-4
- suppl-4091-9/art-14/par-2: この項 → 地方税法 附則第十四条第二項 (Supplementary Provisions, Article 14, paragraph (2)), suppl-4091-9/art-14/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-14/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-14/par-2
- suppl-4091-9/art-14/par-2: 新法附則第二十七条 → 地方税法 附則第二十七条 (Supplementary Provisions, Article 27), suppl-3251-226/art-27 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-27 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-27
- suppl-4091-9/art-14/par-2: 新法附則第十九条の三第一項 → 地方税法 附則第十九条の三第一項 (Supplementary Provisions, Article 19-3, paragraph (1)), suppl-3251-226/art-19-3/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-19-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-3/par-1
- suppl-4091-9/art-15/par-1: 新法附則第二十七条の三 → 地方税法 附則第二十七条の三 (Supplementary Provisions, Article 27-3), suppl-3251-226/art-27-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-27-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-27-3
- suppl-4091-9/art-15/par-1/item-1: 新法附則第二十七条の二第一項 → 地方税法 附則第二十七条の二第一項 (Supplementary Provisions, Article 27-2, paragraph (1)), suppl-3251-226/art-27-2/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-27-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-27-2/par-1
- suppl-4091-9/art-15/par-1/item-2: 新法附則第二十七条の二第一項 → 地方税法 附則第二十七条の二第一項 (Supplementary Provisions, Article 27-2, paragraph (1)), suppl-3251-226/art-27-2/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-27-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-27-2/par-1
- suppl-4091-9/art-15/par-1/item-2: 前号 → 地方税法 附則第十五条第一項第一号 (Supplementary Provisions, Article 15, paragraph (1), item (i)), suppl-4091-9/art-15/par-1/item-1 — https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-15/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-15/par-1/item-1
- suppl-4091-9/art-15/par-1/item-3: 新法附則第二十七条の二第一項 → 地方税法 附則第二十七条の二第一項 (Supplementary Provisions, Article 27-2, paragraph (1)), suppl-3251-226/art-27-2/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-27-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-27-2/par-1
- suppl-4091-9/art-15/par-1/item-3: 前二号 → 地方税法 附則第十五条第一項第一号 (Supplementary Provisions, Article 15, paragraph (1), item (i)), suppl-4091-9/art-15/par-1/item-1 — https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-15/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-15/par-1/item-1
- suppl-4091-9/art-15/par-1/item-3: 前二号 → 地方税法 附則第十五条第一項第二号 (Supplementary Provisions, Article 15, paragraph (1), item (ii)), suppl-4091-9/art-15/par-1/item-2 — https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-15/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-15/par-1/item-2
- suppl-4091-9/art-16/par-1: 新法附則第二十九条の五 → 地方税法 附則第二十九条の五 (Supplementary Provisions, Article 29-5), suppl-3251-226/art-29-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-29-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-29-5
- suppl-4091-9/art-16/par-1: 都市計画法（昭和四十三年法律第百号）第七条第一項 → e-Gov law 343AC0000000100, 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — not held in this collection
- suppl-4091-9/art-17/par-1: 新法第四百六十八条 → 地方税法 第四百六十八条 (Article 468), art-468 — https://japanlaw.org/en/local-tax-act/art-468 · https://japanlaw.org/l/325AC0000000226/art-468
- suppl-4091-9/art-17/par-1: 新法第四百六十五条第一項 → 地方税法 第四百六十五条第一項 (Article 465, paragraph (1)), art-465/par-1 — https://japanlaw.org/en/local-tax-act/art-465/par-1 · https://japanlaw.org/l/325AC0000000226/art-465/par-1
- suppl-4091-9/art-17/par-1: 同条第二項 → 地方税法 第四百六十五条第二項 (Article 465, paragraph (2)), art-465/par-2 — https://japanlaw.org/en/local-tax-act/art-465/par-2 · https://japanlaw.org/l/325AC0000000226/art-465/par-2
- suppl-4091-9/art-17/par-1: この項 → 地方税法 附則第十七条第一項 (Supplementary Provisions, Article 17, paragraph (1)), suppl-4091-9/art-17/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-17/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-17/par-1
- suppl-4091-9/art-18/par-2: 第七項 → 地方税法 附則第十八条第七項 (Supplementary Provisions, Article 18, paragraph (7)), suppl-4091-9/art-18/par-7 — https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-18/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-18/par-7
- suppl-4091-9/art-18/par-7: 新法附則第三十一条の三第三項 → 地方税法 附則第三十一条の三第三項 (Supplementary Provisions, Article 31-3, paragraph (3)), suppl-3251-226/art-31-3/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-31-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-3/par-3
- suppl-4091-9/art-19/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-4091-9/art-19/par-1: この項 → 地方税法 附則第十九条第一項 (Supplementary Provisions, Article 19, paragraph (1)), suppl-4091-9/art-19/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-19/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-19/par-1
- suppl-4091-9/art-19/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-4091-9/art-19/par-2: この項 → 地方税法 附則第十九条第二項 (Supplementary Provisions, Article 19, paragraph (2)), suppl-4091-9/art-19/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-19/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-19/par-2
- suppl-4091-9/art-20/par-1: 次項 → 地方税法 附則第二十条第二項 (Supplementary Provisions, Article 20, paragraph (2)), suppl-4091-9/art-20/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-20/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-20/par-2
- suppl-4091-9/art-20/par-2: 航空法第二条第十六項 → 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-4091-9/art-21/par-1: 新法第七百三条の四第十七項 → 地方税法 第七百三条の四第十七項 (Article 703-4, paragraph (17)), art-703-4/par-17 — https://japanlaw.org/en/local-tax-act/art-703-4/par-17 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-17
- suppl-4091-9/art-22/par-1: 附則第一条 → 地方税法 附則第一条 (Supplementary Provisions, Article 1), suppl-4091-9/art-1 — https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-1
- suppl-4091-9/art-24/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-4091-9/art-2 — https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-2
## Cited by
28 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-4091-9/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/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-4091-9/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-1/par-1/item-2
- 地方税法 附則第二条第二項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-2/par-2
- 地方税法 附則第四条第二項（不動産取得税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-4/par-2
- 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-4091-9/art-4/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-4/par-4
- 地方税法 附則第四条第五項（不動産取得税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-4/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-4/par-5
- 地方税法 附則第四条第六項（不動産取得税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-4/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-4/par-6
- 地方税法 附則第五条第一項（道府県たばこ税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-5/par-1
- 地方税法 附則第七条第一項 — https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-7/par-1
- 地方税法 附則第八条第二項（市町村民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-8/par-2
- 地方税法 附則第十一条第一項 — https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-11/par-1
- 地方税法 附則第十二条第一項 — https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-12/par-1
- 地方税法 附則第十二条第二項 — https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-12/par-2
- 地方税法 附則第十二条第三項 — https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-12/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-12/par-3
- 地方税法 附則第十二条第四項 — https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-12/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-12/par-4
- 地方税法 附則第十三条第一項（市街化区域農地に対して課する固定資産税又は都市計画税の特例に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-13/par-1
- 地方税法 附則第十四条第一項 — https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-14/par-1
- 地方税法 附則第十四条第二項 — https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-14/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-14/par-2
- 地方税法 附則第十五条第一項第二号 — https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-15/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-15/par-1/item-2
- 地方税法 附則第十五条第一項第三号 — https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-15/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-15/par-1/item-3
- 地方税法 附則第十七条第一項（市町村たばこ税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-17/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-17/par-1
- 地方税法 附則第十八条第二項（特別土地保有税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-18/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-18/par-2
- 地方税法 附則第十九条第一項（事業所税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-19/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-19/par-1
- 地方税法 附則第十九条第二項（事業所税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-19/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-19/par-2
- 地方税法 附則第二十条第一項（都市計画税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-20/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-20/par-1
- 地方税法 附則第二十二条第一項（罰則に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-22/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-22/par-1
- 地方税法 附則第二十四条第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-24/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-24/par-1
- 地方税法 附則第二条第一項（延滞金に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-2/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, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T202151-301, 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-20261027T214204-243, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-250, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-251, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-257, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-258, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-259, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261028T042522-009, 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