# 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-4111-15`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4111-15
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4111-15
- Every provision below carries its address and both URLs on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.

Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.

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## 附　則 平成一一年三月三一日法律第一五号
<sup>suppl-4111-15 · https://japanlaw.org/en/local-tax-act/suppl-4111-15 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4111-15/art-1 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-1</sup>

**第一項**  この法律は、平成十一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。
<sup>suppl-4111-15/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-1/par-1</sup>
This Act comes into effect as of April 1, 1999; provided, however, that the provisions set forth in the following items come into effect as of the dates specified in the respective items:
<sup>machine translation, not official</sup>

  **一**  目次の改正規定、第四百十一条第一項後段を削る改正規定、第四百十五条及び第四百十九条第三項の改正規定、第四百二十二条の二の次に一条を加える改正規定、第三章第二節中第六款を第七款とし、第四百二十三条の前に款名を付する改正規定、第四百二十三条及び第四百二十四条の改正規定、第四百二十四条の二を削る改正規定、第四百二十八条から第四百三十三条まで、第四百三十五条及び第四百三十六条の改正規定、附則第三条の二の改正規定、同条を附則第三条の二の二とし、附則第三条の次に一条を加える改正規定並びに附則第十二条第二項の改正規定並びに次条、附則第九条、第十六条及び第十八条の規定　平成十二年一月一日
  <sup>suppl-4111-15/art-1/par-1/item-1 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-1/par-1/item-1</sup>
  the provisions amending the table of contents, the provisions deleting the second sentence of Article 411, paragraph (1), the provisions amending Article 415 and Article 419, paragraph (3), the provisions adding one Article after Article 422-2, the provisions making Subsection 6 of Section 2 of Chapter III into Subsection 7 and adding a subsection heading before Article 423, the provisions amending Article 423 and Article 424, the provisions deleting Article 424-2, the provisions amending Articles 428 through 433, Article 435 and Article 436, the provisions amending Article 3-2 of the Supplementary Provisions, the provisions making that Article into Article 3-2-2 of the Supplementary Provisions and adding one Article after Article 3 of the Supplementary Provisions, and the provisions amending Article 12, paragraph (2) of the Supplementary Provisions, and the provisions of the following Article and Articles 9, 16 and 18 of the Supplementary Provisions: January 1, 2000;
  <sup>machine translation, not official</sup>

  **二**  第七十三条の四第一項第四号の改正規定、同号の次に七号を加える改正規定、同項第五号の改正規定、第三百四十八条第二項第十号の改正規定、同号の次に七号を加える改正規定、同項第十一号の改正規定、第五百八十六条第二項第四号の五の改正規定、附則第三十四条第一項及び第二項の改正規定、同条第五項の改正規定（「第二項第一号中「百分の二」とあるのは「百分の四」と、同項第二号中「百二十万円」とあるのは「二百四十万円」と、「百分の二」とあるのは「百分の五・五」」を「第二項中「百分の二」とあるのは「百分の四」」に改める部分に限る。）、附則第三十四条の二、第三十四条の三及び第三十五条の二第一項の改正規定並びに附則第四十条の改正規定（同条第二項から第四項までに係る部分に限る。）並びに附則第三条第四項から第六項まで、第五条第二項、第七条第四項から第六項まで並びに第八条第三項及び第四項の規定　平成十二年四月一日
  <sup>suppl-4111-15/art-1/par-1/item-2 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-1/par-1/item-2</sup>
  the provisions amending Article 73-4, paragraph (1), item (iv), the provisions adding seven items after that item, the provisions amending item (v) of that paragraph, the provisions amending Article 348, paragraph (2), item (x), the provisions adding seven items after that item, the provisions amending item (xi) of that paragraph, the provisions amending Article 586, paragraph (2), item (iv)-5, the provisions amending Article 34, paragraphs (1) and (2) of the Supplementary Provisions, the provisions amending paragraph (5) of that Article (limited to the part replacing "in paragraph (2), item (i), the phrase '2/100' is deemed to be replaced with '4/100', in item (ii) of that paragraph, the phrase '1,200,000 yen' is deemed to be replaced with '2,400,000 yen', and '2/100' is deemed to be replaced with '5.5/100'" with "in paragraph (2), the phrase '2/100' is deemed to be replaced with '4/100'"), the provisions amending Article 34-2, Article 34-3 and Article 35-2, paragraph (1) of the Supplementary Provisions, and the provisions amending Article 40 of the Supplementary Provisions (limited to the part pertaining to paragraphs (2) through (4) of that Article), and the provisions of Article 3, paragraphs (4) through (6), Article 5, paragraph (2), Article 7, paragraphs (4) through (6), and Article 8, paragraphs (3) and (4) of the Supplementary Provisions: April 1, 2000;
  <sup>machine translation, not official</sup>

  **三**  第五百八十六条第二項第一号の二十五の次に二号を加える改正規定（同項第一号の二十七に係る部分に限る。）　民間資金等の活用による公共施設等の整備等の促進に関する法律（平成十一年法律第百十七号）の施行の日
  <sup>suppl-4111-15/art-1/par-1/item-3 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-1/par-1/item-3</sup>
  the provisions adding two items after Article 586, paragraph (2), item (i)-25 (limited to the part pertaining to item (i)-27 of that paragraph): the date of enforcement of the Act on Promotion of Private Finance Initiative (Act No. 117 of 1999);
  <sup>machine translation, not official</sup>

  **四**  第五百八十六条第二項第十号及び第十四号並びに第七百一条の三十四第三項第十九号の改正規定並びに同号を同項第十九号の二とし、同項第十八号の次に一号を加える改正規定並びに附則第十条第四項及び第十三条第三項の規定　中小企業経営革新支援法（平成十一年法律第十八号）の施行の日
  <sup>suppl-4111-15/art-1/par-1/item-4 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-1/par-1/item-4</sup>
  the provisions amending Article 586, paragraph (2), items (x) and (xiv) and Article 701-34, paragraph (3), item (xix), the provisions making that item into item (xix)-2 of that paragraph and adding one item after item (xviii) of that paragraph, and the provisions of Article 10, paragraph (4) and Article 13, paragraph (3) of the Supplementary Provisions: the date of enforcement of the Act on Support for Management Innovation of Small and Medium-Sized Enterprises (Act No. 18 of 1999);
  <sup>machine translation, not official</sup>

  **五**  附則第十二条の二及び第三十条の二の改正規定並びに附則第六条及び第十九条の規定　平成十一年五月一日
  <sup>suppl-4111-15/art-1/par-1/item-5 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-1/par-1/item-5</sup>
  the provisions amending Article 12-2 and Article 30-2 of the Supplementary Provisions, and the provisions of Article 6 and Article 19 of the Supplementary Provisions: May 1, 1999;
  <sup>machine translation, not official</sup>

  **六**  附則第十五条第二十七項及び第二十八項の改正規定並びに附則第八条第十五項の規定　高度テレビジョン放送施設整備促進臨時措置法（平成十一年法律第六十三号）の施行の日
  <sup>suppl-4111-15/art-1/par-1/item-6 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-1/par-1/item-6</sup>
  the provisions amending Article 15, paragraphs (27) and (28) of the Supplementary Provisions, and the provisions of Article 8, paragraph (15) of the Supplementary Provisions: the date of enforcement of the Act on Temporary Measures for the Promotion of Development of Advanced Television Broadcasting Facilities (Act No. 63 of 1999);
  <sup>machine translation, not official</sup>

  **七**  附則第十五条に一項を加える改正規定　家畜排せつ物の管理の適正化及び利用の促進に関する法律（平成十一年法律第百十二号）の施行の日
  <sup>suppl-4111-15/art-1/par-1/item-7 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-1/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-1/par-1/item-7</sup>
  the provisions adding one paragraph to Article 15 of the Supplementary Provisions: the date of enforcement of the Act on the Proper Management and Promotion of Use of Livestock Manure (Act No. 112 of 1999).
  <sup>machine translation, not official</sup>

### 第二条（延滞金及び還付加算金に関する経過措置） — Transitional Measures Concerning Delinquency Charges and Interest on Refund
<sup>caption: machine translation, not official</sup>
<sup>suppl-4111-15/art-2 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-2</sup>

**第一項**  改正後の地方税法（以下「新法」という。）附則第三条の二及び第十二条第二項の規定は、延滞金及び還付加算金のうち平成十二年一月一日以後の期間に対応するものについて適用し、同日前の期間に対応するものについては、なお従前の例による。
<sup>suppl-4111-15/art-2/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-2/par-1</sup>
The provisions of Article 3-2 and Article 12, paragraph (2) of the Supplementary Provisions of the Local Tax Act as amended (hereinafter referred to as the "New Act") apply to the portion of delinquency charges and interest on refund corresponding to the period on or after January 1, 2000, and for the portion corresponding to the period before that date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第三条（道府県民税に関する経過措置） — Transitional Measures Concerning Prefectural Inhabitant Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-4111-15/art-3 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-3</sup>

**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道府県民税に関する部分は、平成十一年度以後の年度分の個人の道府県民税について適用し、平成十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。
<sup>suppl-4111-15/art-3/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-3/par-1</sup>
Except as otherwise specially provided, the provisions of the New Act concerning individual prefectural inhabitant tax apply to individual prefectural inhabitant tax for fiscal year 1999 and thereafter, and for individual prefectural inhabitant tax up to fiscal year 1998, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  改正前の地方税法（以下「旧法」という。）附則第四条第二項の規定は、平成十一年一月一日前に行われた租税特別措置法及び阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律の一部を改正する法律（平成十一年法律第九号）第一条の規定による改正前の租税特別措置法（昭和三十二年法律第二十六号。以下「改正前の租税特別措置法」という。）第四十一条の五第三項第一号に規定する譲渡資産の同条第六項に規定する譲渡に係る新法第三十二条第二項の規定の適用については、なおその効力を有する。
<sup>suppl-4111-15/art-3/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-3/par-2</sup>
The provisions of Article 4, paragraph (2) of the Supplementary Provisions of the Local Tax Act before the amendment (hereinafter referred to as the "Former Act") remain in force with respect to the application of the provisions of Article 32, paragraph (2) of the New Act to the transfer prescribed in Article 41-5, paragraph (6), of the transferred assets prescribed in paragraph (3), item (i) of that Article, of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) prior to amendment by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake (Act No. 9 of 1999) (hereinafter referred to as the "Act on Special Measures Concerning Taxation Before the Amendment") that was carried out before January 1, 1999.
<sup>machine translation, not official</sup>

**第三項**  新法附則第四条の二の規定は、平成十二年度以後の年度分の個人の道府県民税について適用し、平成十一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。
<sup>suppl-4111-15/art-3/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-3/par-3</sup>
The provisions of Article 4-2 of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax for fiscal year 2000 and thereafter, and for individual prefectural inhabitant tax up to fiscal year 1999, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第四項**  新法附則第三十四条第一項及び第二項、第三十四条の二、第三十四条の三並びに第四十条第二項及び第三項の規定は、平成十二年度以後の年度分の個人の道府県民税について適用し、平成十一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。
<sup>suppl-4111-15/art-3/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-3/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-3/par-4</sup>
The provisions of Article 34, paragraphs (1) and (2), Article 34-2, Article 34-3 and Article 40, paragraphs (2) and (3) of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax for fiscal year 2000 and thereafter, and for individual prefectural inhabitant tax up to fiscal year 1999, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第五項**  所得割の納税義務者が平成十一年四月一日（以下「施行日」という。）前に行った改正前の租税特別措置法第三十七条の十一第一項に規定する上場株式等の譲渡による株式等に係る譲渡所得等（同項に規定する株式等に係る譲渡所得等をいう。次項において同じ。）については、なお従前の例による。
<sup>suppl-4111-15/art-3/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-3/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-3/par-5</sup>
For the income from transfers of shares, etc. (meaning the income from transfers of shares, etc. prescribed in Article 37-11, paragraph (1) of the Act on Special Measures Concerning Taxation Before the Amendment; the same applies in the following paragraph) from the transfer of listed shares, etc. prescribed in Article 37-11, paragraph (1) of the Act on Special Measures Concerning Taxation Before the Amendment that a person liable for the income levy made before April 1, 1999 (hereinafter referred to as "the Effective Date"), the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第六項**  所得割の納税義務者が施行日から平成十四年十二月三十一日までの間に行う改正前の租税特別措置法第三十七条の十一第一項に規定する上場株式等の譲渡による株式等に係る譲渡所得等については、旧法附則第三十五条の二第一項の規定は、なおその効力を有する。この場合において、同項中「同法」とあるのは、「租税特別措置法及び阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律の一部を改正する法律（平成十一年法律第九号）附則第十五条第二項の規定によりなお効力を有することとされる同法第一条の規定による改正前の租税特別措置法」とする。
<sup>suppl-4111-15/art-3/par-6 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-3/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-3/par-6</sup>
For the income from transfers of shares, etc. from the transfer of listed shares, etc. prescribed in Article 37-11, paragraph (1) of the Act on Special Measures Concerning Taxation Before the Amendment that a person liable for the income levy makes during the period from the Effective Date to December 31, 2002, the provisions of Article 35-2, paragraph (1) of the Supplementary Provisions of the Former Act remain in force. In this case, the phrase "that Act" in that paragraph is deemed to be replaced with "the Act on Special Measures Concerning Taxation prior to amendment by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake (Act No. 9 of 1999), which is to remain in force pursuant to the provisions of Article 15, paragraph (2) of the Supplementary Provisions of that Act".
<sup>machine translation, not official</sup>

**第七項**  新法附則第八条第一項の規定は、施行日以後に開始する事業年度分の法人の道府県民税について適用し、施行日前に開始した事業年度分の法人の道府県民税については、なお従前の例による。
<sup>suppl-4111-15/art-3/par-7 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-3/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-3/par-7</sup>
The provisions of Article 8, paragraph (1) of the Supplementary Provisions of the New Act apply to corporate prefectural inhabitant tax for business years beginning on or after the Effective Date, and for corporate prefectural inhabitant tax for business years that began before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第八項**  施行日前に旧法附則第八条第一項に規定する基盤技術開発研究用資産を取得し、又は製作し、若しくは建設して、これをその事業の用に供した法人の当該事業の用に供した日を含む事業年度分の法人の道府県民税については、なお従前の例による。
<sup>suppl-4111-15/art-3/par-8 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-3/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-3/par-8</sup>
For corporate prefectural inhabitant tax for the business year that includes the day on which a corporation, having acquired, or manufactured or constructed, before the Effective Date the assets for basic technology research and development prescribed in Article 8, paragraph (1) of the Supplementary Provisions of the Former Act and used them for its business, so used them, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第四条（事業税に関する経過措置） — Transitional Measures Concerning Enterprise Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-4111-15/art-4 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-4</sup>

**第一項**  新法第七十二条の十八第一項及び第二項の規定は、平成十一年度分の個人の事業税から適用し、平成十年度分までの個人の事業税については、なお従前の例による。
<sup>suppl-4111-15/art-4/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-4/par-1</sup>
The provisions of Article 72-18, paragraphs (1) and (2) of the New Act apply beginning with individual enterprise tax for fiscal year 1999, and for individual enterprise tax up to fiscal year 1998, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  旧法附則第九条の二の規定は、施行日前に開始した事業年度分の法人の事業税については、なおその効力を有する。
<sup>suppl-4111-15/art-4/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-4/par-2</sup>
The provisions of Article 9-2 of the Supplementary Provisions of the Former Act remain in force with respect to corporate enterprise tax for business years that began before the Effective Date.
<sup>machine translation, not official</sup>

### 第五条（不動産取得税に関する経過措置） — Transitional Measures Concerning Real Property Acquisition Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-4111-15/art-5 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-5</sup>

**第一項**  別段の定めがあるものを除き、新法の規定中不動産取得税に関する部分は、施行日以後の不動産の取得に対して課すべき不動産取得税について適用し、施行日前の不動産の取得に対して課する不動産取得税については、なお従前の例による。
<sup>suppl-4111-15/art-5/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-5/par-1</sup>
Except as otherwise specially provided, the provisions of the New Act concerning real property acquisition tax apply to real property acquisition tax to be imposed on acquisitions of real property on or after the Effective Date, and for real property acquisition tax imposed on acquisitions of real property before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  新法第七十三条の四第一項第四号から第五号までの規定は、平成十二年四月一日以後のこれらの規定に規定する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、同日前の旧法第七十三条の四第一項第四号及び第五号に規定する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。
<sup>suppl-4111-15/art-5/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-5/par-2</sup>
The provisions of Article 73-4, paragraph (1), items (iv) through (v) of the New Act apply to real property acquisition tax to be imposed on acquisitions of the real property prescribed in those provisions on or after April 1, 2000, and for real property acquisition tax imposed on acquisitions of the real property prescribed in Article 73-4, paragraph (1), items (iv) and (v) of the Former Act before that date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第三項**  新法第七十三条の二十四第二項及び附則第十条の二第三項の規定は、平成十年四月一日以後に新築された新法第七十三条の二十四第一項に規定する特例適用住宅でまだ人の居住の用に供されたことのないもの及び当該特例適用住宅に係る土地を取得した場合における当該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、同日前に新築された当該特例適用住宅及び当該特例適用住宅に係る土地を取得した場合における当該土地の取得に対して課すべき不動産取得税については、なお従前の例による。
<sup>suppl-4111-15/art-5/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-5/par-3</sup>
The provisions of Article 73-24, paragraph (2) of the New Act and Article 10-2, paragraph (3) of the Supplementary Provisions of the New Act apply to real property acquisition tax to be imposed on the acquisition of the land in the case where a dwelling eligible for the special measure prescribed in Article 73-24, paragraph (1) of the New Act that was newly constructed on or after April 1, 1998 and has not yet been used for residence, and the land pertaining to that dwelling eligible for the special measure, are acquired, and for real property acquisition tax to be imposed on the acquisition of the land in the case where a dwelling eligible for the special measure that was newly constructed before that date and the land pertaining to that dwelling eligible for the special measure are acquired, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第四項**  旧法附則第十一条の四第十一項及び第十二項の規定は、施行日前に行われた特定事業者の事業革新の円滑化に関する臨時措置法（平成七年法律第六十一号）第五条第一項の承認（同法第六条第一項の規定による変更の承認を含む。）又は同法第八条第一項の承認（同法第九条第一項の規定による変更の承認を含む。）に係る営業の譲渡を受けた者が取得する旧法附則第十一条の四第十一項に規定する不動産に対して課すべき不動産取得税については、なおその効力を有する。この場合において、同条第十二項中「附則第十一条の四第十一項」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）による改正前の地方税法附則第十一条の四第十一項」とする。
<sup>suppl-4111-15/art-5/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-5/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-5/par-4</sup>
The provisions of Article 11-4, paragraphs (11) and (12) of the Supplementary Provisions of the Former Act remain in force with respect to real property acquisition tax to be imposed on the real property prescribed in Article 11-4, paragraph (11) of the Supplementary Provisions of the Former Act that is acquired by a person who received a transfer of business pertaining to the approval under Article 5, paragraph (1) of the Act on Temporary Measures to Facilitate Business Innovation of Specified Business Operators (Act No. 61 of 1995) (including the approval of a change under Article 6, paragraph (1) of that Act) or the approval under Article 8, paragraph (1) of that Act (including the approval of a change under Article 9, paragraph (1) of that Act) given before the Effective Date. In this case, the phrase "Article 11-4, paragraph (11) of the Supplementary Provisions" in Article 11-4, paragraph (12) of the Supplementary Provisions of the Former Act is deemed to be replaced with "Article 11-4, paragraph (11) of the Supplementary Provisions of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act (Act No. 15 of 1999)".
<sup>machine translation, not official</sup>

### 第六条（道府県たばこ税及び市町村たばこ税に関する経過措置） — Transitional Measures Concerning Prefectural Tobacco Tax and Municipal Tobacco Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-4111-15/art-6 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-6</sup>

**第一項**  平成十一年五月一日前に課した、又は課すべきであった道府県たばこ税及び市町村たばこ税については、なお従前の例による。
<sup>suppl-4111-15/art-6/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-6/par-1</sup>
For prefectural tobacco tax and municipal tobacco tax imposed, or that should have been imposed, before May 1, 1999, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第七条（市町村民税に関する経過措置） — Transitional Measures Concerning Municipal Inhabitant Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-4111-15/art-7 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-7</sup>

**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、平成十一年度以後の年度分の個人の市町村民税について適用し、平成十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。
<sup>suppl-4111-15/art-7/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-7/par-1</sup>
Except as otherwise specially provided, the provisions of the New Act concerning individual municipal inhabitant tax apply to individual municipal inhabitant tax for fiscal year 1999 and thereafter, and for individual municipal inhabitant tax up to fiscal year 1998, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  旧法附則第四条第二項の規定は、平成十一年一月一日前に行われた改正前の租税特別措置法第四十一条の五第三項第一号に規定する譲渡資産の同条第六項に規定する譲渡に係る新法第三百十三条第二項の規定の適用については、なおその効力を有する。
<sup>suppl-4111-15/art-7/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-7/par-2</sup>
The provisions of Article 4, paragraph (2) of the Supplementary Provisions of the Former Act remain in force with respect to the application of the provisions of Article 313, paragraph (2) of the New Act to the transfer prescribed in Article 41-5, paragraph (6) of the Act on Special Measures Concerning Taxation Before the Amendment of the transferred assets prescribed in paragraph (3), item (i) of that Article that was carried out before January 1, 1999.
<sup>machine translation, not official</sup>

**第三項**  新法附則第四条の二の規定は、平成十二年度以後の年度分の個人の市町村民税について適用し、平成十一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。
<sup>suppl-4111-15/art-7/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-7/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-7/par-3</sup>
The provisions of Article 4-2 of the Supplementary Provisions of the New Act apply to individual municipal inhabitant tax for fiscal year 2000 and thereafter, and for individual municipal inhabitant tax up to fiscal year 1999, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第四項**  新法附則第三十四条第一項、第二項及び第五項（同条第二項中「百分の二」を「百分の四」に読み替える部分に限る。）、第三十四条の二、第三十四条の三並びに第四十条第二項から第四項までの規定は、平成十二年度以後の年度分の個人の市町村民税について適用し、平成十一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。
<sup>suppl-4111-15/art-7/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-7/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-7/par-4</sup>
The provisions of Article 34, paragraphs (1), (2) and (5) (limited to the part under which "2/100" in paragraph (2) of that Article is read as "4/100"), Article 34-2, Article 34-3 and Article 40, paragraphs (2) through (4) of the Supplementary Provisions of the New Act apply to individual municipal inhabitant tax for fiscal year 2000 and thereafter, and for individual municipal inhabitant tax up to fiscal year 1999, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第五項**  所得割の納税義務者が施行日前に行った改正前の租税特別措置法第三十七条の十一第一項に規定する上場株式等の譲渡による株式等に係る譲渡所得等（同項に規定する株式等に係る譲渡所得等をいう。次項において同じ。）については、なお従前の例による。
<sup>suppl-4111-15/art-7/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-7/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-7/par-5</sup>
For the income from transfers of shares, etc. (meaning the income from transfers of shares, etc. prescribed in Article 37-11, paragraph (1) of the Act on Special Measures Concerning Taxation Before the Amendment; the same applies in the following paragraph) from the transfer of listed shares, etc. prescribed in Article 37-11, paragraph (1) of the Act on Special Measures Concerning Taxation Before the Amendment that a person liable for the income levy made before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第六項**  所得割の納税義務者が施行日から平成十四年十二月三十一日までの間に行う改正前の租税特別措置法第三十七条の十一第一項に規定する上場株式等の譲渡による株式等に係る譲渡所得等については、旧法附則第三十五条の二第一項の規定は、なおその効力を有する。この場合において、同項中「同法」とあるのは、「租税特別措置法及び阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律の一部を改正する法律（平成十一年法律第九号）附則第十五条第二項の規定によりなお効力を有することとされる同法第一条の規定による改正前の租税特別措置法」とする。
<sup>suppl-4111-15/art-7/par-6 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-7/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-7/par-6</sup>
For the income from transfers of shares, etc. from the transfer of listed shares, etc. prescribed in Article 37-11, paragraph (1) of the Act on Special Measures Concerning Taxation Before the Amendment that a person liable for the income levy makes during the period from the Effective Date to December 31, 2002, the provisions of Article 35-2, paragraph (1) of the Supplementary Provisions of the Former Act remain in force. In this case, the phrase "that Act" in that paragraph is deemed to be replaced with "the Act on Special Measures Concerning Taxation prior to amendment by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake (Act No. 9 of 1999), which is to remain in force pursuant to the provisions of Article 15, paragraph (2) of the Supplementary Provisions of that Act".
<sup>machine translation, not official</sup>

**第七項**  新法の規定中分離課税に係る所得割（新法第三百二十八条の規定によって課する所得割をいう。以下この項及び第九項において同じ。）に関する部分は、平成十一年一月一日以後に支払うべき退職手当等（同条に規定する退職手当等をいう。以下この項から第十項までにおいて同じ。）に係る分離課税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分離課税に係る所得割については、なお従前の例による。
<sup>suppl-4111-15/art-7/par-7 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-7/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-7/par-7</sup>
The provisions of the New Act concerning the separately taxed income levy (meaning the income levy imposed pursuant to the provisions of Article 328 of the New Act; the same applies hereinafter in this paragraph and paragraph (9)) apply to the separately taxed income levy pertaining to severance pay or other such compensation (meaning the severance pay or other such compensation prescribed in that Article; the same applies hereinafter in this paragraph through paragraph (10)) due to be paid on or after January 1, 1999, and for the separately taxed income levy pertaining to severance pay or other such compensation due to be paid before that date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第八項**  前項の場合において、平成十一年中に支払うべき退職手当等で施行日前に支払われたものに係る新法第三百二十八条の六及び附則第七条第五項の規定の適用については、新法第三百二十八条の六中「第三百二十八条の三」とあるのは「附則第四十条第五項の規定の適用がないものとした場合における第三百二十八条の三」と、新法附則第七条第五項中「第三百二十八条の六第一項又は第二項」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）附則第七条第八項の規定により読み替えて適用される第三百二十八条の六第一項又は第二項」と、「第三百二十八条の三」とあるのは「附則第四十条第五項の規定の適用がないものとした場合における第三百二十八条の三」と、「別表第二」とあるのは「附則第四十条第五項の規定の適用がないものとした場合における別表第二」とする。
<sup>suppl-4111-15/art-7/par-8 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-7/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-7/par-8</sup>
In the case of the preceding paragraph, with regard to the application of the provisions of Article 328-6 of the New Act and Article 7, paragraph (5) of the Supplementary Provisions of the New Act to severance pay or other such compensation due to be paid during 1999 that was paid before the Effective Date, the phrase "Article 328-3" in Article 328-6 of the New Act is deemed to be replaced with "Article 328-3 where the provisions of Article 40, paragraph (5) of the Supplementary Provisions are not applied", and in Article 7, paragraph (5) of the Supplementary Provisions of the New Act, the phrase "Article 328-6, paragraph (1) or (2)" is deemed to be replaced with "Article 328-6, paragraph (1) or (2) as applied by replacing terms pursuant to the provisions of Article 7, paragraph (8) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act (Act No. 15 of 1999)", the phrase "Article 328-3" is deemed to be replaced with "Article 328-3 where the provisions of Article 40, paragraph (5) of the Supplementary Provisions are not applied", and the phrase "Appended Table 2" is deemed to be replaced with "Appended Table 2 where the provisions of Article 40, paragraph (5) of the Supplementary Provisions are not applied".
<sup>machine translation, not official</sup>

**第九項**  平成十一年中に支払うべき退職手当等で施行日前に支払われたものにつき新法第三百二十八条の五第二項の規定により納入された分離課税に係る所得割の額が、当該退職手当等の金額について新法の規定中分離課税に係る所得割に関する部分を適用した場合における分離課税に係る所得割の額（以下この項において「改正後の市町村民税の退職所得割額」という。）を超える場合には、新法第三百二十八条の五第二項の規定による納入申告書に、改正後の市町村民税の退職所得割額が記載されたものとみなして、新法第三百二十一条の七第二項の規定を準用する。この場合において、同項中「前条第一項の規定によつて変更された特別徴収税額に係る個人の市町村民税の納税者について、既に特別徴収義務者から当該市町村に納入された特別徴収税額が当該納税者から徴収すべき特別徴収税額をこえる場合（徴収すべき特別徴収税額がない場合を含む。）においては、当該過納又は誤納」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）附則第七条第九項に規定する場合においては、当該過納」と、「当該納税者」とあるのは「当該過納に係る退職手当等の支払を受けた者」と読み替えるものとする。
<sup>suppl-4111-15/art-7/par-9 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-7/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-7/par-9</sup>
Where the amount of the separately taxed income levy remitted pursuant to the provisions of Article 328-5, paragraph (2) of the New Act with respect to severance pay or other such compensation due to be paid during 1999 that was paid before the Effective Date exceeds the amount of the separately taxed income levy that results where the provisions of the New Act concerning the separately taxed income levy are applied to the amount of that severance pay or other such compensation (hereinafter in this paragraph referred to as the "post-amendment municipal retirement income levy amount"), the provisions of Article 321-7, paragraph (2) of the New Act apply mutatis mutandis, deeming the post-amendment municipal retirement income levy amount to be stated in the remittance return under the provisions of Article 328-5, paragraph (2) of the New Act. In this case, the phrase "in the case where, with respect to a taxpayer of individual municipal inhabitant tax pertaining to the special collection tax amount changed pursuant to the provisions of paragraph (1) of the preceding Article, the special collection tax amount already remitted by the special collection agent to that municipality exceeds the special collection tax amount to be collected from that taxpayer (including the case where there is no special collection tax amount to be collected), that overpayment or erroneous payment" in Article 321-7, paragraph (2) of the New Act is deemed to be replaced with "in the case prescribed in Article 7, paragraph (9) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act (Act No. 15 of 1999), that overpayment", and the phrase "that taxpayer" is deemed to be replaced with "the person who received payment of the severance pay or other such compensation pertaining to that overpayment".
<sup>machine translation, not official</sup>

**第十項**  前項前段に規定する場合には、平成十一年中に支払うべき退職手当等で施行日以後に支払われるものに係る新法第三百二十八条の六第一項第二号の規定又は同年中に支払うべき退職手当等に係る新法第三百二十八条の十三第一項の規定の適用については、これらの規定中「徴収された又は徴収されるべき分離課税に係る所得割の額」とあるのは、「徴収された又は徴収されるべき分離課税に係る所得割の額（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）の施行の日前に支払われた退職手当等にあつては、同法附則第七条第九項に規定する改正後の市町村民税の退職所得割額）」とする。
<sup>suppl-4111-15/art-7/par-10 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-7/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-7/par-10</sup>
In the cases prescribed in the first sentence of the preceding paragraph, with regard to the application of the provisions of Article 328-6, paragraph (1), item (ii) of the New Act to severance pay or other such compensation due to be paid during 1999 that is paid on or after the Effective Date, or of the provisions of Article 328-13, paragraph (1) of the New Act to severance pay or other such compensation due to be paid during that year, the phrase "the amount of the separately taxed income levy collected or to be collected" in those provisions is deemed to be replaced with "the amount of the separately taxed income levy collected or to be collected (for severance pay or other such compensation paid before the date of enforcement of the Act Partially Amending the Local Tax Act (Act No. 15 of 1999), the post-amendment municipal retirement income levy amount prescribed in Article 7, paragraph (9) of the Supplementary Provisions of that Act)".
<sup>machine translation, not official</sup>

**第十一項**  新法附則第八条第一項の規定は、施行日以後に開始する事業年度分の法人の市町村民税について適用し、施行日前に開始した事業年度分の法人の市町村民税については、なお従前の例による。
<sup>suppl-4111-15/art-7/par-11 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-7/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-7/par-11</sup>
The provisions of Article 8, paragraph (1) of the Supplementary Provisions of the New Act apply to corporate municipal inhabitant tax for business years beginning on or after the Effective Date, and for corporate municipal inhabitant tax for business years that began before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第十二項**  施行日前に旧法附則第八条第一項に規定する基盤技術開発研究用資産を取得し、又は製作し、若しくは建設して、これをその事業の用に供した法人の当該事業の用に供した日を含む事業年度分の法人の市町村民税については、なお従前の例による。
<sup>suppl-4111-15/art-7/par-12 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-7/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-7/par-12</sup>
For corporate municipal inhabitant tax for the business year that includes the day on which a corporation, having acquired, or manufactured or constructed, before the Effective Date the assets for basic technology research and development prescribed in Article 8, paragraph (1) of the Supplementary Provisions of the Former Act and used them for its business, so used them, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第八条（固定資産税に関する経過措置） — Transitional Measures Concerning Fixed Assets Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-4111-15/art-8 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-8</sup>

**第一項**  別段の定めがあるものを除き、新法の規定（新法第四百十一条、第四百十五条、第四百十九条、第四百二十二条の三、第四百二十三条、第四百二十八条及び第四百三十六条の規定を除く。）中固定資産税に関する部分は、平成十一年度以後の年度分の固定資産税について適用し、平成十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。
<sup>suppl-4111-15/art-8/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-8/par-1</sup>
Except as otherwise specially provided, the provisions of the New Act (excluding the provisions of Articles 411, 415, 419, 422-3, 423, 428 and 436 of the New Act) concerning fixed assets tax apply to fixed assets tax for fiscal year 1999 and thereafter, and for fixed assets tax up to fiscal year 1998, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  新法第三百四十八条第二項第二号の八の規定は、施行日以後に取得された同号に規定する地下道又は跨線道路橋に対して課する平成十二年度以後の年度分の固定資産税について適用し、施行日前に取得された旧法第三百四十八条第二項第二号の八に規定する地下道又は跨線道路橋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。
<sup>suppl-4111-15/art-8/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-8/par-2</sup>
The provisions of Article 348, paragraph (2), item (ii)-8 of the New Act apply to fixed assets tax for fiscal year 2000 and thereafter imposed on the underpasses or overpasses over railways prescribed in that item that are acquired on or after the Effective Date, and for fixed assets tax imposed on the underpasses or overpasses over railways prescribed in Article 348, paragraph (2), item (ii)-8 of the Former Act that were acquired before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第三項**  新法第三百四十八条第二項第十号から第十一号までの規定は、平成十三年度以後の年度分の固定資産税について適用し、平成十二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。
<sup>suppl-4111-15/art-8/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-8/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-8/par-3</sup>
The provisions of Article 348, paragraph (2), items (x) through (xi) of the New Act apply to fixed assets tax for fiscal year 2001 and thereafter, and for fixed assets tax up to fiscal year 2000, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第四項**  前項の規定にかかわらず、平成十二年三月三十一日までに旧法第三百四十八条第二項第十号に掲げる事業又は施設の用に供された固定資産に対して課する固定資産税については、なお従前の例による。
<sup>suppl-4111-15/art-8/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-8/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-8/par-4</sup>
Notwithstanding the provisions of the preceding paragraph, for fixed assets tax imposed on fixed assets used, on or before March 31, 2000, for the businesses or facilities listed in Article 348, paragraph (2), item (x) of the Former Act, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第五項**  新法第三百四十八条第五項の規定は、平成十年一月二日以後に取得された同項に規定する固定資産に対して課する平成十一年度以後の年度分の固定資産税について適用し、平成十年一月一日までに取得された旧法第三百四十八条第五項に規定する固定資産に対して課する固定資産税については、なお従前の例による。
<sup>suppl-4111-15/art-8/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-8/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-8/par-5</sup>
The provisions of Article 348, paragraph (5) of the New Act apply to fixed assets tax for fiscal year 1999 and thereafter imposed on the fixed assets prescribed in that paragraph that were acquired on or after January 2, 1998, and for fixed assets tax imposed on the fixed assets prescribed in Article 348, paragraph (5) of the Former Act that were acquired on or before January 1, 1998, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第六項**  新法第三百四十九条の三第二十二項の規定は、施行日以後に取得された同項に規定する構築物に対して課する平成十二年度以後の年度分の固定資産税について適用し、施行日前に取得された旧法第三百四十九条の三第二十二項に規定する構築物に対して課する固定資産税については、なお従前の例による。
<sup>suppl-4111-15/art-8/par-6 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-8/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-8/par-6</sup>
The provisions of Article 349-3, paragraph (22) of the New Act apply to fixed assets tax for fiscal year 2000 and thereafter imposed on the structures prescribed in that paragraph that are acquired on or after the Effective Date, and for fixed assets tax imposed on the structures prescribed in Article 349-3, paragraph (22) of the Former Act that were acquired before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第七項**  新法第三百四十九条の三第二十五項の規定は、平成十一年一月二日以後に取得された同項に規定する固定資産に対して課する平成十二年度以後の年度分の固定資産税について適用し、平成十一年一月一日までに取得された旧法第三百四十九条の三第二十六項に規定する固定資産に対して課する固定資産税については、なお従前の例による。
<sup>suppl-4111-15/art-8/par-7 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-8/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-8/par-7</sup>
The provisions of Article 349-3, paragraph (25) of the New Act apply to fixed assets tax for fiscal year 2000 and thereafter imposed on the fixed assets prescribed in that paragraph that were acquired on or after January 2, 1999, and for fixed assets tax imposed on the fixed assets prescribed in Article 349-3, paragraph (26) of the Former Act that were acquired on or before January 1, 1999, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第八項**  新法第三百四十九条の三第二十六項の規定は、平成十年一月二日以後に取得された同項に規定する固定資産に対して課する平成十一年度以後の年度分の固定資産税について適用し、平成十年一月一日までに取得された旧法第三百四十九条の三第二十七項に規定する固定資産に対して課する固定資産税については、なお従前の例による。この場合において、同項中「生物系特定産業技術研究推進機構」とあるのは、「独立行政法人農業・生物系特定産業技術研究機構」とする。
<sup>suppl-4111-15/art-8/par-8 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-8/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-8/par-8</sup>
The provisions of Article 349-3, paragraph (26) of the New Act apply to fixed assets tax for fiscal year 1999 and thereafter imposed on the fixed assets prescribed in that paragraph that were acquired on or after January 2, 1998, and for fixed assets tax imposed on the fixed assets prescribed in Article 349-3, paragraph (27) of the Former Act that were acquired on or before January 1, 1998, the provisions then in force continue to govern. In this case, the phrase "Bio-oriented Technology Research Advancement Institution" in that paragraph is deemed to be replaced with "Incorporated Administrative Agency National Agriculture and Bio-oriented Research Organization".
<sup>machine translation, not official</sup>

**第九項**  旧法附則第十五条第五項第二号に規定する除害施設又は同項第三号に規定する燃焼改善設備（施行日前に取得されたものに限る。）に対して課する平成十一年度分から平成十五年度分までの各年度分の固定資産税については、なお従前の例による。
<sup>suppl-4111-15/art-8/par-9 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-8/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-8/par-9</sup>
For fixed assets tax for each fiscal year from fiscal year 1999 through fiscal year 2003 imposed on the pollution abatement facilities prescribed in Article 15, paragraph (5), item (ii) of the Supplementary Provisions of the Former Act or the combustion improvement equipment prescribed in item (iii) of that paragraph (limited to those acquired before the Effective Date), the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第十項**  旧法附則第十五条第六項に規定する償却資産のうち大気汚染防止法（昭和四十三年法律第九十七号）第二条第一項に規定するばい煙を処理するための償却資産（平成十一年一月一日までに取得されたものに限る。）に対して課する固定資産税については、なお従前の例による。
<sup>suppl-4111-15/art-8/par-10 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-8/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-8/par-10</sup>
For fixed assets tax imposed on depreciable assets for treating the soot and smoke prescribed in Article 2, paragraph (1) of the Air Pollution Control Act (Act No. 97 of 1968) (limited to those acquired on or before January 1, 1999), among the depreciable assets prescribed in Article 15, paragraph (6) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第十一項**  旧法附則第十五条第八項に規定する施設又は設備のうち同条第五項第二号に掲げる除害施設に係るもの（平成十一年一月一日までに取得されたものに限る。）に対して課する固定資産税については、なお従前の例による。
<sup>suppl-4111-15/art-8/par-11 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-8/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-8/par-11</sup>
For fixed assets tax imposed on those pertaining to the pollution abatement facilities listed in Article 15, paragraph (5), item (ii) of the Supplementary Provisions of the Former Act (limited to those acquired on or before January 1, 1999), among the facilities or equipment prescribed in Article 15, paragraph (8) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第十二項**  平成十年七月二十四日から平成十一年三月三十一日までの間に建設され、若しくは設置された旧法附則第十五条第十一項第一号に規定する中心市街地特定届出駐車場又は平成九年一月二日から平成十一年三月三十一日までの間に建設され、若しくは設置された同項第二号に規定する特定都市計画駐車場若しくは中心市街地特定届出駐車場以外の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。
<sup>suppl-4111-15/art-8/par-12 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-8/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-8/par-12</sup>
For fixed assets tax imposed on the houses and depreciable assets used for the central urban area specified notified parking facilities prescribed in Article 15, paragraph (11), item (i) of the Supplementary Provisions of the Former Act that were constructed or installed between July 24, 1998 and March 31, 1999, or for the specified city planning parking facilities, or the specified notified parking facilities other than central urban area specified notified parking facilities, prescribed in item (ii) of that paragraph that were constructed or installed between January 2, 1997 and March 31, 1999, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第十三項**  平成二年一月二日から平成十二年三月三十一日までの間に敷設された旧法附則第十五条第十二項に規定する停車場設備等に対して課する固定資産税については、なお従前の例による。
<sup>suppl-4111-15/art-8/par-13 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-8/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-8/par-13</sup>
For fixed assets tax imposed on the station facilities, etc. prescribed in Article 15, paragraph (12) of the Supplementary Provisions of the Former Act that were laid between January 2, 1990 and March 31, 2000, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第十四項**  昭和六十三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十四項に規定する機械その他の設備に対して課する固定資産税については、なお従前の例による。
<sup>suppl-4111-15/art-8/par-14 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-8/par-14 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-8/par-14</sup>
For fixed assets tax imposed on the machinery and other equipment prescribed in Article 15, paragraph (14) of the Supplementary Provisions of the Former Act that were acquired between April 1, 1988 and March 31, 1999, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第十五項**  平成十年四月一日から平成十二年三月三十一日までの間に新設され、かつ、電気通信事業法及び日本電信電話株式会社等に関する法律の一部を改正する法律（平成十五年法律第百二十五号）第二条の規定による改正前の電気通信事業法（昭和五十九年法律第八十六号）第六条第二項に規定する第一種電気通信事業の用に供された旧法附則第十五条第二十八項に規定する電気通信回線設備に対して課する固定資産税については、なお従前の例による。
<sup>suppl-4111-15/art-8/par-15 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-8/par-15 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-8/par-15</sup>
For fixed assets tax imposed on the telecommunications circuit facilities prescribed in Article 15, paragraph (28) of the Supplementary Provisions of the Former Act that were newly installed between April 1, 1998 and March 31, 2000 and used for the Type I telecommunications business prescribed in Article 6, paragraph (2) of the Telecommunications Business Act (Act No. 86 of 1984) prior to amendment by the provisions of Article 2 of the Act Partially Amending the Telecommunications Business Act and the Act on Nippon Telegraph and Telephone Corporation, etc. (Act No. 125 of 2003), the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第十六項**  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。
<sup>suppl-4111-15/art-8/par-16 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-8/par-16 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-8/par-16</sup>
For fixed assets tax imposed on the advanced cable television broadcasting facilities prescribed in Article 15, paragraph (31) of the Supplementary Provisions of the Former Act that were newly installed between April 1, 1997 and March 31, 1999, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第十七項**  平成八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三十七項に規定する線路設備（全国新幹線鉄道整備法（昭和四十五年法律第七十一号）第二条に規定する新幹線鉄道に係るものに限る。）に対して課する固定資産税については、なお従前の例による。
<sup>suppl-4111-15/art-8/par-17 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-8/par-17 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-8/par-17</sup>
For fixed assets tax imposed on the track facilities prescribed in Article 15, paragraph (37) of the Supplementary Provisions of the Former Act (limited to those pertaining to the Shinkansen railways prescribed in Article 2 of the Nationwide Shinkansen Railways Construction and Improvement Act (Act No. 71 of 1970)) that were acquired between April 1, 1996 and March 31, 1999, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第十八項**  平成八年一月二日から平成十一年三月三十一日までの間に設置された旧法附則第十五条第四十項に規定する停車場設備等に対して課する固定資産税については、なお従前の例による。
<sup>suppl-4111-15/art-8/par-18 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-8/par-18 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-8/par-18</sup>
For fixed assets tax imposed on the station facilities, etc. prescribed in Article 15, paragraph (40) of the Supplementary Provisions of the Former Act that were installed between January 2, 1996 and March 31, 1999, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第十九項**  平成五年四月二十八日から平成十一年三月三十一日までの間に取得され、又は改良された旧法附則第十五条第四十五項に規定する線路設備等に対して課する固定資産税については、なお従前の例による。
<sup>suppl-4111-15/art-8/par-19 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-8/par-19 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-8/par-19</sup>
For fixed assets tax imposed on the track facilities, etc. prescribed in Article 15, paragraph (45) of the Supplementary Provisions of the Former Act that were acquired or improved between April 28, 1993 and March 31, 1999, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二十項**  平成六年一月二日から平成十一年三月三十一日までの間に新築された旧法附則第十六条第五項に規定する家屋に対して課する固定資産税については、なお従前の例による。
<sup>suppl-4111-15/art-8/par-20 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-8/par-20 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-8/par-20</sup>
For fixed assets tax imposed on the houses prescribed in Article 16, paragraph (5) of the Supplementary Provisions of the Former Act that were newly constructed between January 2, 1994 and March 31, 1999, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第九条（固定資産の価格に係る不服審査等に関する経過措置） — Transitional Measures Concerning Review of Objections Relating to the Price of Fixed Assets, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4111-15/art-9 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-9</sup>

**第一項**  附則第一条第一号に掲げる規定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。
<sup>suppl-4111-15/art-9/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-9/par-1</sup>
As for the terms of office of members of the fixed asset valuation review board who are in office at the time of the enforcement of the provisions listed in Article 1, item (i) of the Supplementary Provisions, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  市町村長は、固定資産評価審査委員会の委員であって平成十二年一月一日以後新法第四百二十三条第三項の規定により最初に選任する各委員（前項に規定する固定資産評価審査委員会の委員の退任又は任期の満了後最初に選任する者を含む。）については、同条第六項の規定にかかわらず、一年以上四年以内の任期を定め、当該任期をもって選任することができる。
<sup>suppl-4111-15/art-9/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-9/par-2</sup>
The mayor of the municipality may, notwithstanding the provisions of Article 423, paragraph (6) of the New Act, for each member of the fixed asset valuation review board who is first appointed pursuant to the provisions of paragraph (3) of that Article on or after January 1, 2000 (including a person first appointed after the retirement or expiry of the term of office of a member of the fixed asset valuation review board prescribed in the preceding paragraph), set a term of office of not less than one year and not more than four years, and appoint that person for that term of office.
<sup>machine translation, not official</sup>

**第三項**  附則第一条第一号に掲げる規定の施行の際現に固定資産評価審査委員会が審査の申出に係る事件を取り扱っている場合には、当該固定資産評価審査委員会の委員（旧法第四百二十三条第九項の規定によって部会が設けられている場合にあっては、当該事件を取り扱っている部会の委員）は、新法第四百二十八条第一項の規定によって当該事件を取り扱う合議体を構成する委員に指定されたものとみなす。
<sup>suppl-4111-15/art-9/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-9/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-9/par-3</sup>
If a fixed asset valuation review board is, at the time of the enforcement of the provisions listed in Article 1, item (i) of the Supplementary Provisions, handling a case pertaining to an application for review, the members of that fixed asset valuation review board (or, where a subcommittee has been established pursuant to the provisions of Article 423, paragraph (9) of the Former Act, the members of the subcommittee handling that case) are deemed to have been designated as the members constituting the panel to handle that case pursuant to the provisions of Article 428, paragraph (1) of the New Act.
<sup>machine translation, not official</sup>

**第四項**  新法第四百二十三条第一項、第四百二十八条第二項、第四百三十二条及び第四百三十三条の規定は、平成十二年度以後の年度分の固定資産税に係る固定資産について固定資産課税台帳に登録された価格に係る審査の申出及び平成十一年度分までの固定資産税に係る固定資産について固定資産課税台帳に登録された価格に係る審査の申出であって当該登録された価格に係る新法第四百十九条第三項の縦覧期間の初日又は新法第四百十七条第一項の通知を受けた日が平成十二年一月一日以後の日であるもの（以下この項において「申出期間の初日が平成十二年一月一日以後である審査の申出」という。）について適用し、平成十一年度分までの固定資産税に係る固定資産について固定資産課税台帳に登録された事項に係る審査の申出（申出期間の初日が平成十二年一月一日以後である審査の申出を除く。）については、なお従前の例による。
<sup>suppl-4111-15/art-9/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-9/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-9/par-4</sup>
The provisions of Article 423, paragraph (1), Article 428, paragraph (2), Article 432 and Article 433 of the New Act apply to applications for review concerning the price registered in the fixed assets tax ledger for fixed assets pertaining to fixed assets tax for fiscal year 2000 and thereafter, and to applications for review concerning the price registered in the fixed assets tax ledger for fixed assets pertaining to fixed assets tax up to fiscal year 1999 for which the first day of the inspection period under Article 419, paragraph (3) of the New Act, or the day on which notification under Article 417, paragraph (1) of the New Act was received, pertaining to that registered price is a day on or after January 1, 2000 (hereinafter in this paragraph referred to as an "application for review whose filing period began on or after 1 January 2000"), and for applications for review concerning matters registered in the fixed assets tax ledger for fixed assets pertaining to fixed assets tax up to fiscal year 1999 (excluding an application for review whose filing period began on or after 1 January 2000), the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第十条（特別土地保有税に関する経過措置） — Transitional Measures Concerning Special Land Holding Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-4111-15/art-10 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-10</sup>

**第一項**  別段の定めがあるものを除き、新法の規定（新法第六百三条の二の二第三項、第六百七条第二項及び第六百八条第一項第四号並びに附則第三十一条の三の二の規定を除く。）中土地に対して課する特別土地保有税に関する部分は、平成十一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、平成十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。
<sup>suppl-4111-15/art-10/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-10/par-1</sup>
Except as otherwise specially provided, the provisions of the New Act (excluding the provisions of Article 603-2-2, paragraph (3), Article 607, paragraph (2) and Article 608, paragraph (1), item (iv) of the New Act and Article 31-3-2 of the Supplementary 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 1999 and thereafter, and for special land holding tax imposed on land up to fiscal year 1998, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  別段の定めがあるものを除き、新法の規定（新法第六百三条の二の二第三項、第六百七条第二項及び第六百八条第一項第四号並びに附則第三十一条の三の二の規定を除く。）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。
<sup>suppl-4111-15/art-10/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-10/par-2</sup>
Except as otherwise specially provided, the provisions of the New Act (excluding the provisions of Article 603-2-2, paragraph (3), Article 607, paragraph (2) and Article 608, paragraph (1), item (iv) of the New Act and Article 31-3-2 of the Supplementary Provisions of the New Act) concerning special land holding tax imposed on acquisitions of land apply to special land holding tax to be imposed on acquisitions of land on or after the Effective Date, and for special land holding tax imposed on acquisitions of land before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第三項**  旧法第五百八十六条第二項第一号の五に規定する土地（平成十三年三月三十一日までに、取得され、かつ、同号に規定する設備に係る建物の敷地の用に供されるものに限る。）又はその取得に対して課する特別土地保有税については、同号の規定は、なおその効力を有する。
<sup>suppl-4111-15/art-10/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-10/par-3</sup>
The provisions of Article 586, paragraph (2), item (i)-5 of the Former Act remain in force with respect to the land prescribed in that item (limited to land that is acquired on or before March 31, 2001 and used as the site of a building pertaining to the facilities prescribed in that item) or special land holding tax imposed on its acquisition.
<sup>machine translation, not official</sup>

**第四項**  旧法第五百八十六条第二項第十号に規定する土地（平成十六年三月三十一日までに、取得され、かつ、同号に規定する事業（中小企業経営革新支援法附則第二条の規定による廃止前の中小企業近代化促進法（昭和三十八年法律第六十四号）第四条第一項又は第二項の規定による承認を受けた構造改善計画に係るものに限る。）の用に供されるものに限る。）又はその取得に対して課する特別土地保有税については、同号の規定は、なおその効力を有する。この場合において、同号中「中小企業近代化促進法」とあるのは、「中小企業経営革新支援法（平成十一年法律第十八号）附則第二条の規定による廃止前の中小企業近代化促進法」とする。
<sup>suppl-4111-15/art-10/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-10/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-10/par-4</sup>
The provisions of Article 586, paragraph (2), item (x) of the Former Act remain in force with respect to the land prescribed in that item (limited to land that is acquired on or before March 31, 2004 and used for the business prescribed in that item (limited to business pertaining to a structural improvement plan that received approval under Article 4, paragraph (1) or (2) of the Small and Medium-Sized Enterprises Modernization Promotion Act (Act No. 64 of 1963) before its repeal by Article 2 of the Supplementary Provisions of the Act on Support for Management Innovation of Small and Medium-Sized Enterprises)) or special land holding tax imposed on its acquisition. In this case, the phrase "Small and Medium-Sized Enterprises Modernization Promotion Act" in that item is deemed to be replaced with "Small and Medium-Sized Enterprises Modernization Promotion Act before its repeal by Article 2 of the Supplementary Provisions of the Act on Support for Management Innovation of Small and Medium-Sized Enterprises (Act No. 18 of 1999)".
<sup>machine translation, not official</sup>

**第五項**  新法第六百一条第一項及び第六百三条の二の二第一項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、新法第五百九十九条第一項の規定により平成十一年八月三十一日までに申告納付すべき土地の取得に対して課すべき特別土地保有税から適用し、申告納付の期限が平成十一年二月末日以前である土地の取得に対して課する特別土地保有税については、なお従前の例による。
<sup>suppl-4111-15/art-10/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-10/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-10/par-5</sup>
The provisions of Article 601, paragraph (1) and Article 603-2-2, paragraph (1) of the New Act concerning special land holding tax imposed on acquisitions of land apply from special land holding tax to be imposed on acquisitions of land that is subject to filing and payment by August 31, 1999 pursuant to the provisions of Article 599, paragraph (1) of the New Act, and for special land holding tax imposed on acquisitions of land for which the deadline for filing and payment is on or before the end of February 1999, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第六項**  旧法附則第三十一条の二第三項に規定する土地（平成十三年三月三十一日までに、取得され、かつ、同項に規定する設備に係る工場用又は研究所用の建物の敷地の用に供されるものに限る。）又はその取得に対して課する特別土地保有税については、同項の規定は、なおその効力を有する。
<sup>suppl-4111-15/art-10/par-6 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-10/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-10/par-6</sup>
The provisions of Article 31-2, paragraph (3) of the Supplementary Provisions of the Former Act remain in force with respect to special land holding tax imposed on land prescribed in that paragraph (limited to land that is acquired by March 31, 2001 and used as the site of a factory or laboratory building relating to facilities prescribed in that paragraph) or on its acquisition.
<sup>machine translation, not official</sup>

### 第十一条（自動車取得税に関する経過措置） — Transitional Measures Concerning Automobile Acquisition Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-4111-15/art-11 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-11</sup>

**第一項**  新法附則第三十二条第三項、第四項及び第六項から第十項までの規定は、施行日以後の自動車の取得に対して課すべき自動車取得税について適用し、施行日前の自動車の取得に対して課する自動車取得税については、なお従前の例による。
<sup>suppl-4111-15/art-11/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-11/par-1</sup>
The provisions of Article 32, paragraphs (3) and (4) and paragraphs (6) through (10) of the Supplementary Provisions of the New Act apply to automobile acquisition tax to be imposed on the acquisition of a motor vehicle on or after the Effective Date, and the provisions then in force continue to govern automobile acquisition tax imposed on the acquisition of a motor vehicle before the Effective Date.
<sup>machine translation, not official</sup>

**第二項**  施行日前の旧法附則第三十二条第七項及び第八項に規定する自動車の取得に対して課する自動車取得税については、なお従前の例による。
<sup>suppl-4111-15/art-11/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-11/par-2</sup>
The provisions then in force continue to govern automobile acquisition tax imposed on the acquisition, before the Effective Date, of a motor vehicle prescribed in Article 32, paragraphs (7) and (8) of the Supplementary Provisions of the Former Act.
<sup>machine translation, not official</sup>

### 第十二条（軽油引取税に関する経過措置） — Transitional Measures Concerning Light Oil Delivery Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-4111-15/art-12 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-12</sup>

**第一項**  新法第七百条の四第一項第一号の規定は、施行日以後の軽油の消費に対して課すべき軽油引取税について適用し、施行日前の軽油の消費に対して課する軽油引取税については、なお従前の例による。
<sup>suppl-4111-15/art-12/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-12/par-1</sup>
The provisions of Article 700-4, paragraph (1), item (i) of the New Act apply to light oil delivery tax to be imposed on the consumption of light oil on or after the Effective Date, and the provisions then in force continue to govern light oil delivery tax imposed on the consumption of light oil before the Effective Date.
<sup>machine translation, not official</sup>

**第二項**  新法第七百条の十四の二の規定は、施行日以後に行われる新法第七百条の三第三項の燃料炭化水素油の販売、同条第四項の軽油又は燃料炭化水素油の販売、同条第五項の炭化水素油の消費及び新法第七百条の四第一項各号の軽油の消費又は譲渡に対して課すべき軽油引取税並びに施行日以後に軽油引取税の特別徴収義務者が新法第七百条の三第六項の規定に該当するに至った場合において課すべき軽油引取税について適用する。
<sup>suppl-4111-15/art-12/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-12/par-2</sup>
The provisions of Article 700-14-2 of the New Act apply to light oil delivery tax to be imposed on the sale of fuel hydrocarbon oil under Article 700-3, paragraph (3) of the New Act, the sale of light oil or fuel hydrocarbon oil under paragraph (4) of that Article, the consumption of hydrocarbon oil under paragraph (5) of that Article, and the consumption or transfer of light oil under the items of Article 700-4, paragraph (1) of the New Act that take place on or after the Effective Date, and to light oil delivery tax to be imposed where, on or after the Effective Date, a special collection agent for light oil delivery tax comes to fall under Article 700-3, paragraph (6) of the New Act.
<sup>machine translation, not official</sup>

**第三項**  新法第七百条の二十二の五第一項から第四項まで及び第七百条の二十四第一項第二号から第四号までの規定は、施行日以後の軽油の引取り、引渡し、納入、製造及び輸入について適用し、施行日前の軽油の引取り、引渡し、納入、製造及び輸入については、なお従前の例による。
<sup>suppl-4111-15/art-12/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-12/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-12/par-3</sup>
The provisions of Article 700-22-5, paragraphs (1) through (4) and Article 700-24, paragraph (1), items (ii) through (iv) of the New Act apply to the taking delivery, handing over, supply, manufacture and import of light oil on or after the Effective Date, and the provisions then in force continue to govern the taking delivery, handing over, supply, manufacture and import of light oil before the Effective Date.
<sup>machine translation, not official</sup>

### 第十三条（事業所税に関する経過措置） — Transitional Measures Concerning Business Office Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-4111-15/art-13 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-13</sup>

**第一項**  第三項に定めるものを除き、新法の規定中事業に係る事業所税（新法第七百一条の三十二第一項に規定する事業に係る事業所税をいう。以下この項及び第三項において同じ。）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十一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十一年前の年分の個人の事業及び平成十一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。
<sup>suppl-4111-15/art-13/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-13/par-1</sup>
Except as provided for in paragraph (3), 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 and paragraph (3)) 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 1999 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 1999, and on the business of an individual for 1999 that was discontinued before the Effective Date.
<sup>machine translation, not official</sup>

**第二項**  次項に定めるものを除き、新法の規定中新増設に係る事業所税（新法第七百一条の三十二第二項に規定する新増設に係る事業所税をいう。以下この項及び次項において同じ。）に関する部分は、施行日以後に行われる事業所用家屋（新法第七百一条の三十一第一項第七号に規定する事業所用家屋をいう。以下この項及び次項において同じ。）の新築又は増築に対して課すべき新増設に係る事業所税について適用し、施行日前に行われた事業所用家屋の新築又は増築に対して課する新増設に係る事業所税については、なお従前の例による。
<sup>suppl-4111-15/art-13/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-13/par-2</sup>
Except as provided for in the following paragraph, 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 and the following 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 (meaning a business premises building prescribed in Article 701-31, paragraph (1), item (vii) of the New Act; the same applies hereinafter in this paragraph and the following paragraph) 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.
<sup>machine translation, not official</sup>

**第三項**  施行日前に中小企業経営革新支援法附則第二条の規定による廃止前の中小企業近代化促進法第四条第一項又は第二項の規定による承認を受けた構造改善計画に従って実施される構造改善事業の用に供する施設に係る事業に対して課すべき事業に係る事業所税及び事業所用家屋の新築又は増築に対して課すべき新増設に係る事業所税については、旧法第七百一条の三十四第三項第十九号の規定（中小企業近代化促進法に係る部分に限る。）は、なおその効力を有する。この場合において、同号中「中小企業近代化促進法」とあるのは、「中小企業経営革新支援法（平成十一年法律第十八号）附則第二条の規定による廃止前の中小企業近代化促進法」とする。
<sup>suppl-4111-15/art-13/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-13/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-13/par-3</sup>
With regard to business office tax on business to be imposed on the business relating to facilities used for a structural improvement project implemented in accordance with a structural improvement plan approved, before the Effective Date, under Article 4, paragraph (1) or (2) of the Small and Medium Enterprise Modernization Promotion Act prior to repeal under Article 2 of the Supplementary Provisions of the Act on Support for Small and Medium Enterprise Management Innovation, and business office tax on new construction or expansion to be imposed on the new construction or extension of a business premises building, the provisions of Article 701-34, paragraph (3), item (xix) of the Former Act (limited to the part concerning the Small and Medium Enterprise Modernization Promotion Act) remain in force. In this case, "Small and Medium Enterprise Modernization Promotion Act" in that item is deemed to be replaced with "Small and Medium Enterprise Modernization Promotion Act prior to repeal under Article 2 of the Supplementary Provisions of the Act on Support for Small and Medium Enterprise Management Innovation (Act No. 18 of 1999)".
<sup>machine translation, not official</sup>

### 第十四条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-4111-15/art-14 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-14</sup>

**第一項**  この法律（附則第一条各号に掲げる規定にあっては、当該規定）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。
<sup>suppl-4111-15/art-14/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-14/par-1</sup>
With regard to the application of penal provisions to acts committed before the enforcement of this Act (or, for the provisions listed in the items of Article 1 of the Supplementary Provisions, before the enforcement of those provisions) and to acts committed after the enforcement of this Act in relation to local taxes for which the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions and local taxes pertaining to the provisions of the Former Act that remain in force pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第十五条（政令への委任） — Delegation to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-4111-15/art-15 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-15</sup>

**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。
<sup>suppl-4111-15/art-15/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-15/par-1</sup>
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.
<sup>machine translation, not official</sup>

---

## Cites
- suppl-4111-15/art-1/par-1/item-1: 次条 → 地方税法 附則第二条 (Supplementary Provisions, Article 2), suppl-4111-15/art-2 — https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-2
- suppl-4111-15/art-1/par-1/item-1: 附則第九条 → 地方税法 附則第九条 (Supplementary Provisions, Article 9), suppl-4111-15/art-9 — https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-9
- suppl-4111-15/art-1/par-1/item-2: 附則第三条第四項から第六項まで → 地方税法 附則第三条第四項 (Supplementary Provisions, Article 3, paragraph (4)), suppl-4111-15/art-3/par-4 — https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-3/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-3/par-4
- suppl-4111-15/art-1/par-1/item-2: 附則第三条第四項から第六項まで → 地方税法 附則第三条第五項 (Supplementary Provisions, Article 3, paragraph (5)), suppl-4111-15/art-3/par-5 — https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-3/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-3/par-5
- suppl-4111-15/art-1/par-1/item-2: 附則第三条第四項から第六項まで → 地方税法 附則第三条第六項 (Supplementary Provisions, Article 3, paragraph (6)), suppl-4111-15/art-3/par-6 — https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-3/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-3/par-6
- suppl-4111-15/art-1/par-1/item-2: 第五条第二項 → 地方税法 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-4111-15/art-5/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-5/par-2
- suppl-4111-15/art-1/par-1/item-2: 第七条第四項から第六項まで → 地方税法 附則第七条第四項 (Supplementary Provisions, Article 7, paragraph (4)), suppl-4111-15/art-7/par-4 — https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-7/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-7/par-4
- suppl-4111-15/art-1/par-1/item-2: 第七条第四項から第六項まで → 地方税法 附則第七条第五項 (Supplementary Provisions, Article 7, paragraph (5)), suppl-4111-15/art-7/par-5 — https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-7/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-7/par-5
- suppl-4111-15/art-1/par-1/item-2: 第七条第四項から第六項まで → 地方税法 附則第七条第六項 (Supplementary Provisions, Article 7, paragraph (6)), suppl-4111-15/art-7/par-6 — https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-7/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-7/par-6
- suppl-4111-15/art-1/par-1/item-2: 第八条第三項 → 地方税法 附則第八条第三項 (Supplementary Provisions, Article 8, paragraph (3)), suppl-4111-15/art-8/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-8/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-8/par-3
- suppl-4111-15/art-1/par-1/item-2: 第四項 → 地方税法 附則第八条第四項 (Supplementary Provisions, Article 8, paragraph (4)), suppl-4111-15/art-8/par-4 — https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-8/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-8/par-4
- suppl-4111-15/art-1/par-1/item-4: 附則第十条第四項 → 地方税法 附則第十条第四項 (Supplementary Provisions, Article 10, paragraph (4)), suppl-4111-15/art-10/par-4 — https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-10/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-10/par-4
- suppl-4111-15/art-1/par-1/item-4: 第十三条第三項 → 地方税法 附則第十三条第三項 (Supplementary Provisions, Article 13, paragraph (3)), suppl-4111-15/art-13/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-13/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-13/par-3
- suppl-4111-15/art-1/par-1/item-5: 附則第六条 → 地方税法 附則第六条 (Supplementary Provisions, Article 6), suppl-4111-15/art-6 — https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-6
- suppl-4111-15/art-1/par-1/item-6: 附則第八条第十五項 → 地方税法 附則第八条第十五項 (Supplementary Provisions, Article 8, paragraph (15)), suppl-4111-15/art-8/par-15 — https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-8/par-15 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-8/par-15
- suppl-4111-15/art-2/par-1: 附則第三条の二 → 地方税法 附則第三条の二 (Supplementary Provisions, Article 3-2), suppl-3251-226/art-3-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-3-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-2
- suppl-4111-15/art-2/par-1: 第十二条第二項 → 地方税法 附則第十二条第二項 (Supplementary Provisions, Article 12, paragraph (2)), suppl-3251-226/art-12/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12/par-2
- suppl-4111-15/art-3/par-2: 新法第三十二条第二項 → 地方税法 第三十二条第二項 (Article 32, paragraph (2)), art-32/par-2 — https://japanlaw.org/en/local-tax-act/art-32/par-2 · https://japanlaw.org/l/325AC0000000226/art-32/par-2
- suppl-4111-15/art-3/par-3: 新法附則第四条の二 → 地方税法 附則第四条の二 (Supplementary Provisions, Article 4-2), suppl-3251-226/art-4-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-4-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-4-2
- suppl-4111-15/art-3/par-4: 新法附則第三十四条第一項 → 地方税法 附則第三十四条第一項 (Supplementary Provisions, Article 34, paragraph (1)), suppl-3251-226/art-34/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34/par-1
- suppl-4111-15/art-3/par-4: 第二項 → 地方税法 附則第三十四条第二項 (Supplementary Provisions, Article 34, paragraph (2)), suppl-3251-226/art-34/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34/par-2
- suppl-4111-15/art-3/par-4: 第三十四条の二 → 地方税法 附則第三十四条の二 (Supplementary Provisions, Article 34-2), suppl-3251-226/art-34-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-2
- suppl-4111-15/art-3/par-4: 第三十四条の三 → 地方税法 附則第三十四条の三 (Supplementary Provisions, Article 34-3), suppl-3251-226/art-34-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-3
- suppl-4111-15/art-3/par-5: 次項 → 地方税法 附則第三条第六項 (Supplementary Provisions, Article 3, paragraph (6)), suppl-4111-15/art-3/par-6 — https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-3/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-3/par-6
- suppl-4111-15/art-3/par-7: 新法附則第八条第一項 → 地方税法 附則第八条第一項 (Supplementary Provisions, Article 8, paragraph (1)), suppl-3251-226/art-8/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-8/par-1
- suppl-4111-15/art-4/par-1: 新法第七十二条の十八第一項 → 地方税法 第七十二条の十八第一項 (Article 72-18, paragraph (1)), art-72-18/par-1 — https://japanlaw.org/en/local-tax-act/art-72-18/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-18/par-1
- suppl-4111-15/art-4/par-1: 第二項 → 地方税法 第七十二条の十八第二項 (Article 72-18, paragraph (2)), art-72-18/par-2 — https://japanlaw.org/en/local-tax-act/art-72-18/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-18/par-2
- suppl-4111-15/art-5/par-2: 新法第七十三条の四第一項第四号から第五号まで → 地方税法 第七十三条の四第一項第四号 (Article 73-4, paragraph (1), item (iv)), art-73-4/par-1/item-4 — https://japanlaw.org/en/local-tax-act/art-73-4/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-73-4/par-1/item-4
- suppl-4111-15/art-5/par-2: 新法第七十三条の四第一項第四号から第五号まで → 地方税法 第七十三条の四第一項第四号の十 (Article 73-4, paragraph (1), item (iv-10)), art-73-4/par-1/item-4-10 — https://japanlaw.org/en/local-tax-act/art-73-4/par-1/item-4-10 · https://japanlaw.org/l/325AC0000000226/art-73-4/par-1/item-4-10
- suppl-4111-15/art-5/par-2: 新法第七十三条の四第一項第四号から第五号まで → 地方税法 第七十三条の四第一項第四号の二 (Article 73-4, paragraph (1), item (iv-2)), art-73-4/par-1/item-4-2 — https://japanlaw.org/en/local-tax-act/art-73-4/par-1/item-4-2 · https://japanlaw.org/l/325AC0000000226/art-73-4/par-1/item-4-2
- suppl-4111-15/art-5/par-2: 新法第七十三条の四第一項第四号から第五号まで → 地方税法 第七十三条の四第一項第四号の三 (Article 73-4, paragraph (1), item (iv-3)), art-73-4/par-1/item-4-3 — https://japanlaw.org/en/local-tax-act/art-73-4/par-1/item-4-3 · https://japanlaw.org/l/325AC0000000226/art-73-4/par-1/item-4-3
- suppl-4111-15/art-5/par-2: 新法第七十三条の四第一項第四号から第五号まで → 地方税法 第七十三条の四第一項第四号の四 (Article 73-4, paragraph (1), item (iv-4)), art-73-4/par-1/item-4-4 — https://japanlaw.org/en/local-tax-act/art-73-4/par-1/item-4-4 · https://japanlaw.org/l/325AC0000000226/art-73-4/par-1/item-4-4
- suppl-4111-15/art-5/par-2: 新法第七十三条の四第一項第四号から第五号まで → 地方税法 第七十三条の四第一項第四号の五 (Article 73-4, paragraph (1), item (iv-5)), art-73-4/par-1/item-4-5 — https://japanlaw.org/en/local-tax-act/art-73-4/par-1/item-4-5 · https://japanlaw.org/l/325AC0000000226/art-73-4/par-1/item-4-5
- suppl-4111-15/art-5/par-2: 新法第七十三条の四第一項第四号から第五号まで → 地方税法 第七十三条の四第一項第四号の六 (Article 73-4, paragraph (1), item (iv-6)), art-73-4/par-1/item-4-6 — https://japanlaw.org/en/local-tax-act/art-73-4/par-1/item-4-6 · https://japanlaw.org/l/325AC0000000226/art-73-4/par-1/item-4-6
- suppl-4111-15/art-5/par-2: 新法第七十三条の四第一項第四号から第五号まで → 地方税法 第七十三条の四第一項第四号の七 (Article 73-4, paragraph (1), item (iv-7)), art-73-4/par-1/item-4-7 — https://japanlaw.org/en/local-tax-act/art-73-4/par-1/item-4-7 · https://japanlaw.org/l/325AC0000000226/art-73-4/par-1/item-4-7
- suppl-4111-15/art-5/par-2: 新法第七十三条の四第一項第四号から第五号まで → 地方税法 第七十三条の四第一項第四号の八 (Article 73-4, paragraph (1), item (iv-8)), art-73-4/par-1/item-4-8 — https://japanlaw.org/en/local-tax-act/art-73-4/par-1/item-4-8 · https://japanlaw.org/l/325AC0000000226/art-73-4/par-1/item-4-8
- suppl-4111-15/art-5/par-2: 新法第七十三条の四第一項第四号から第五号まで → 地方税法 第七十三条の四第一項第四号の九 (Article 73-4, paragraph (1), item (iv-9)), art-73-4/par-1/item-4-9 — https://japanlaw.org/en/local-tax-act/art-73-4/par-1/item-4-9 · https://japanlaw.org/l/325AC0000000226/art-73-4/par-1/item-4-9
- suppl-4111-15/art-5/par-2: 新法第七十三条の四第一項第四号から第五号まで → 地方税法 第七十三条の四第一項第五号 (Article 73-4, paragraph (1), item (v)), art-73-4/par-1/item-5 — https://japanlaw.org/en/local-tax-act/art-73-4/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/art-73-4/par-1/item-5
- suppl-4111-15/art-5/par-3: 新法第七十三条の二十四第二項 → 地方税法 第七十三条の二十四第二項 (Article 73-24, paragraph (2)), art-73-24/par-2 — https://japanlaw.org/en/local-tax-act/art-73-24/par-2 · https://japanlaw.org/l/325AC0000000226/art-73-24/par-2
- suppl-4111-15/art-5/par-3: 新法第七十三条の二十四第一項 → 地方税法 第七十三条の二十四第一項 (Article 73-24, paragraph (1)), art-73-24/par-1 — https://japanlaw.org/en/local-tax-act/art-73-24/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-24/par-1
- suppl-4111-15/art-7/par-2: 新法第三百十三条第二項 → 地方税法 第三百十三条第二項 (Article 313, paragraph (2)), art-313/par-2 — https://japanlaw.org/en/local-tax-act/art-313/par-2 · https://japanlaw.org/l/325AC0000000226/art-313/par-2
- suppl-4111-15/art-7/par-3: 新法附則第四条の二 → 地方税法 附則第四条の二 (Supplementary Provisions, Article 4-2), suppl-3251-226/art-4-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-4-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-4-2
- suppl-4111-15/art-7/par-4: 新法附則第三十四条第一項 → 地方税法 附則第三十四条第一項 (Supplementary Provisions, Article 34, paragraph (1)), suppl-3251-226/art-34/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34/par-1
- suppl-4111-15/art-7/par-4: 第二項 → 地方税法 附則第三十四条第二項 (Supplementary Provisions, Article 34, paragraph (2)), suppl-3251-226/art-34/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34/par-2
- suppl-4111-15/art-7/par-4: 第五項 → 地方税法 附則第三十四条第五項 (Supplementary Provisions, Article 34, paragraph (5)), suppl-3251-226/art-34/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34/par-5
- suppl-4111-15/art-7/par-4: 第三十四条の二 → 地方税法 附則第三十四条の二 (Supplementary Provisions, Article 34-2), suppl-3251-226/art-34-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-2
- suppl-4111-15/art-7/par-4: 第三十四条の三 → 地方税法 附則第三十四条の三 (Supplementary Provisions, Article 34-3), suppl-3251-226/art-34-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-3
- suppl-4111-15/art-7/par-5: 次項 → 地方税法 附則第七条第六項 (Supplementary Provisions, Article 7, paragraph (6)), suppl-4111-15/art-7/par-6 — https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-7/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-7/par-6
- suppl-4111-15/art-7/par-7: 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-4111-15/art-7/par-7: この項 → 地方税法 附則第七条第七項 (Supplementary Provisions, Article 7, paragraph (7)), suppl-4111-15/art-7/par-7 — https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-7/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-7/par-7
- suppl-4111-15/art-7/par-7: 第九項 → 地方税法 附則第七条第九項 (Supplementary Provisions, Article 7, paragraph (9)), suppl-4111-15/art-7/par-9 — https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-7/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-7/par-9
- suppl-4111-15/art-7/par-7: 第十項 → 地方税法 附則第七条第十項 (Supplementary Provisions, Article 7, paragraph (10)), suppl-4111-15/art-7/par-10 — https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-7/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-7/par-10
- suppl-4111-15/art-7/par-8: 前項 → 地方税法 附則第七条第七項 (Supplementary Provisions, Article 7, paragraph (7)), suppl-4111-15/art-7/par-7 — https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-7/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-7/par-7
- suppl-4111-15/art-7/par-8: 新法第三百二十八条の六 → 地方税法 第三百二十八条の六 (Article 328-6), art-328-6 — https://japanlaw.org/en/local-tax-act/art-328-6 · https://japanlaw.org/l/325AC0000000226/art-328-6
- suppl-4111-15/art-7/par-8: 附則第七条第五項 → 地方税法 附則第七条第五項 (Supplementary Provisions, Article 7, paragraph (5)), suppl-4111-15/art-7/par-5 — https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-7/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-7/par-5
- suppl-4111-15/art-7/par-8: 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-4111-15/art-7/par-8: 新法附則第七条第五項 → 地方税法 附則第七条第五項 (Supplementary Provisions, Article 7, paragraph (5)), suppl-3251-226/art-7/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-7/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-7/par-5
- suppl-4111-15/art-7/par-8: 第三百二十八条の六第一項 → 地方税法 第三百二十八条の六第一項 (Article 328-6, paragraph (1)), art-328-6/par-1 — https://japanlaw.org/en/local-tax-act/art-328-6/par-1 · https://japanlaw.org/l/325AC0000000226/art-328-6/par-1
- suppl-4111-15/art-7/par-8: 第二項 → 地方税法 第三百二十八条の六第二項 (Article 328-6, paragraph (2)), art-328-6/par-2 — https://japanlaw.org/en/local-tax-act/art-328-6/par-2 · https://japanlaw.org/l/325AC0000000226/art-328-6/par-2
- suppl-4111-15/art-7/par-8: 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）附則第七条第八項 → 地方税法 附則第七条第八項 (Supplementary Provisions, Article 7, paragraph (8)), suppl-4111-15/art-7/par-8 — https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-7/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-7/par-8
- suppl-4111-15/art-7/par-9: 新法第三百二十八条の五第二項 → 地方税法 第三百二十八条の五第二項 (Article 328-5, paragraph (2)), art-328-5/par-2 — https://japanlaw.org/en/local-tax-act/art-328-5/par-2 · https://japanlaw.org/l/325AC0000000226/art-328-5/par-2
- suppl-4111-15/art-7/par-9: この項 → 地方税法 附則第七条第九項 (Supplementary Provisions, Article 7, paragraph (9)), suppl-4111-15/art-7/par-9 — https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-7/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-7/par-9
- suppl-4111-15/art-7/par-9: 新法第三百二十一条の七第二項 → 地方税法 第三百二十一条の七第二項 (Article 321-7, paragraph (2)), art-321-7/par-2 — https://japanlaw.org/en/local-tax-act/art-321-7/par-2 · https://japanlaw.org/l/325AC0000000226/art-321-7/par-2
- suppl-4111-15/art-7/par-9: 前条第一項 → 地方税法 第三百二十一条の六第一項 (Article 321-6, paragraph (1)), art-321-6/par-1 — https://japanlaw.org/en/local-tax-act/art-321-6/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-6/par-1
- suppl-4111-15/art-7/par-10: 前項 → 地方税法 附則第七条第九項 (Supplementary Provisions, Article 7, paragraph (9)), suppl-4111-15/art-7/par-9 — https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-7/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-7/par-9
- suppl-4111-15/art-7/par-10: 新法第三百二十八条の六第一項第二号 → 地方税法 第三百二十八条の六第一項第二号 (Article 328-6, paragraph (1), item (ii)), art-328-6/par-1/item-2 — https://japanlaw.org/en/local-tax-act/art-328-6/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-328-6/par-1/item-2
- suppl-4111-15/art-7/par-10: 新法第三百二十八条の十三第一項 → 地方税法 第三百二十八条の十三第一項 (Article 328-13, paragraph (1)), art-328-13/par-1 — https://japanlaw.org/en/local-tax-act/art-328-13/par-1 · https://japanlaw.org/l/325AC0000000226/art-328-13/par-1
- suppl-4111-15/art-7/par-11: 新法附則第八条第一項 → 地方税法 附則第八条第一項 (Supplementary Provisions, Article 8, paragraph (1)), suppl-3251-226/art-8/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-8/par-1
- suppl-4111-15/art-8/par-1: 新法第四百十一条 → 地方税法 第四百十一条 (Article 411), art-411 — https://japanlaw.org/en/local-tax-act/art-411 · https://japanlaw.org/l/325AC0000000226/art-411
- suppl-4111-15/art-8/par-1: 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-4111-15/art-8/par-1: 第四百十九条 → 地方税法 第四百十九条 (Article 419), art-419 — https://japanlaw.org/en/local-tax-act/art-419 · https://japanlaw.org/l/325AC0000000226/art-419
- suppl-4111-15/art-8/par-1: 第四百二十二条の三 → 地方税法 第四百二十二条の三 (Article 422-3), art-422-3 — https://japanlaw.org/en/local-tax-act/art-422-3 · https://japanlaw.org/l/325AC0000000226/art-422-3
- suppl-4111-15/art-8/par-1: 第四百二十三条 → 地方税法 第四百二十三条 (Article 423), art-423 — https://japanlaw.org/en/local-tax-act/art-423 · https://japanlaw.org/l/325AC0000000226/art-423
- suppl-4111-15/art-8/par-1: 第四百二十八条 → 地方税法 第四百二十八条 (Article 428), art-428 — https://japanlaw.org/en/local-tax-act/art-428 · https://japanlaw.org/l/325AC0000000226/art-428
- suppl-4111-15/art-8/par-1: 第四百三十六条 → 地方税法 第四百三十六条 (Article 436), art-436 — https://japanlaw.org/en/local-tax-act/art-436 · https://japanlaw.org/l/325AC0000000226/art-436
- suppl-4111-15/art-8/par-2: 新法第三百四十八条第二項第二号の八 → 地方税法 第三百四十八条第二項第二号の八 (Article 348, paragraph (2), item (ii-8)), art-348/par-2/item-2-8 — https://japanlaw.org/en/local-tax-act/art-348/par-2/item-2-8 · https://japanlaw.org/l/325AC0000000226/art-348/par-2/item-2-8
- suppl-4111-15/art-8/par-3: 新法第三百四十八条第二項第十号から第十一号まで → 地方税法 第三百四十八条第二項第十号 (Article 348, paragraph (2), item (x)), art-348/par-2/item-10 — https://japanlaw.org/en/local-tax-act/art-348/par-2/item-10 · https://japanlaw.org/l/325AC0000000226/art-348/par-2/item-10
- suppl-4111-15/art-8/par-3: 新法第三百四十八条第二項第十号から第十一号まで → 地方税法 第三百四十八条第二項第十号の十 (Article 348, paragraph (2), item (x-10)), art-348/par-2/item-10-10 — https://japanlaw.org/en/local-tax-act/art-348/par-2/item-10-10 · https://japanlaw.org/l/325AC0000000226/art-348/par-2/item-10-10
- suppl-4111-15/art-8/par-3: 新法第三百四十八条第二項第十号から第十一号まで → 地方税法 第三百四十八条第二項第十号の二 (Article 348, paragraph (2), item (x-2)), art-348/par-2/item-10-2 — https://japanlaw.org/en/local-tax-act/art-348/par-2/item-10-2 · https://japanlaw.org/l/325AC0000000226/art-348/par-2/item-10-2
- suppl-4111-15/art-8/par-3: 新法第三百四十八条第二項第十号から第十一号まで → 地方税法 第三百四十八条第二項第十号の三 (Article 348, paragraph (2), item (x-3)), art-348/par-2/item-10-3 — https://japanlaw.org/en/local-tax-act/art-348/par-2/item-10-3 · https://japanlaw.org/l/325AC0000000226/art-348/par-2/item-10-3
- suppl-4111-15/art-8/par-3: 新法第三百四十八条第二項第十号から第十一号まで → 地方税法 第三百四十八条第二項第十号の四 (Article 348, paragraph (2), item (x-4)), art-348/par-2/item-10-4 — https://japanlaw.org/en/local-tax-act/art-348/par-2/item-10-4 · https://japanlaw.org/l/325AC0000000226/art-348/par-2/item-10-4
- suppl-4111-15/art-8/par-3: 新法第三百四十八条第二項第十号から第十一号まで → 地方税法 第三百四十八条第二項第十号の五 (Article 348, paragraph (2), item (x-5)), art-348/par-2/item-10-5 — https://japanlaw.org/en/local-tax-act/art-348/par-2/item-10-5 · https://japanlaw.org/l/325AC0000000226/art-348/par-2/item-10-5
- suppl-4111-15/art-8/par-3: 新法第三百四十八条第二項第十号から第十一号まで → 地方税法 第三百四十八条第二項第十号の六 (Article 348, paragraph (2), item (x-6)), art-348/par-2/item-10-6 — https://japanlaw.org/en/local-tax-act/art-348/par-2/item-10-6 · https://japanlaw.org/l/325AC0000000226/art-348/par-2/item-10-6
- suppl-4111-15/art-8/par-3: 新法第三百四十八条第二項第十号から第十一号まで → 地方税法 第三百四十八条第二項第十号の七 (Article 348, paragraph (2), item (x-7)), art-348/par-2/item-10-7 — https://japanlaw.org/en/local-tax-act/art-348/par-2/item-10-7 · https://japanlaw.org/l/325AC0000000226/art-348/par-2/item-10-7
- suppl-4111-15/art-8/par-3: 新法第三百四十八条第二項第十号から第十一号まで → 地方税法 第三百四十八条第二項第十号の八 (Article 348, paragraph (2), item (x-8)), art-348/par-2/item-10-8 — https://japanlaw.org/en/local-tax-act/art-348/par-2/item-10-8 · https://japanlaw.org/l/325AC0000000226/art-348/par-2/item-10-8
- suppl-4111-15/art-8/par-3: 新法第三百四十八条第二項第十号から第十一号まで → 地方税法 第三百四十八条第二項第十号の九 (Article 348, paragraph (2), item (x-9)), art-348/par-2/item-10-9 — https://japanlaw.org/en/local-tax-act/art-348/par-2/item-10-9 · https://japanlaw.org/l/325AC0000000226/art-348/par-2/item-10-9
- suppl-4111-15/art-8/par-3: 新法第三百四十八条第二項第十号から第十一号まで → 地方税法 第三百四十八条第二項第十一号 (Article 348, paragraph (2), item (xi)), art-348/par-2/item-11 — https://japanlaw.org/en/local-tax-act/art-348/par-2/item-11 · https://japanlaw.org/l/325AC0000000226/art-348/par-2/item-11
- suppl-4111-15/art-8/par-4: 前項 → 地方税法 附則第八条第三項 (Supplementary Provisions, Article 8, paragraph (3)), suppl-4111-15/art-8/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-8/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-8/par-3
- suppl-4111-15/art-8/par-5: 新法第三百四十八条第五項 → 地方税法 第三百四十八条第五項 (Article 348, paragraph (5)), art-348/par-5 — https://japanlaw.org/en/local-tax-act/art-348/par-5 · https://japanlaw.org/l/325AC0000000226/art-348/par-5
- suppl-4111-15/art-8/par-6: 新法第三百四十九条の三第二十二項 → 地方税法 第三百四十九条の三第二十一項 (Article 349-3, paragraph (21)), art-349-3/par-21 — https://japanlaw.org/en/local-tax-act/art-349-3/par-21 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-21
- suppl-4111-15/art-8/par-7: 新法第三百四十九条の三第二十五項 → 地方税法 第三百四十九条の三第二十四項 (Article 349-3, paragraph (24)), art-349-3/par-24 — https://japanlaw.org/en/local-tax-act/art-349-3/par-24 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-24
- suppl-4111-15/art-8/par-8: 新法第三百四十九条の三第二十六項 → 地方税法 第三百四十九条の三第二十五項 (Article 349-3, paragraph (25)), art-349-3/par-25 — https://japanlaw.org/en/local-tax-act/art-349-3/par-25 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-25
- suppl-4111-15/art-8/par-10: 大気汚染防止法（昭和四十三年法律第九十七号）第二条第一項 → e-Gov law 343AC0000000097, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- suppl-4111-15/art-8/par-17: 全国新幹線鉄道整備法（昭和四十五年法律第七十一号）第二条 → e-Gov law 345AC1000000071, 第二条 (Article 2), art-2 — not held in this collection
- suppl-4111-15/art-9/par-1: 附則第一条第一号 → 地方税法 附則第一条第一項第一号 (Supplementary Provisions, Article 1, paragraph (1), item (i)), suppl-4111-15/art-1/par-1/item-1 — https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-1/par-1/item-1
- suppl-4111-15/art-9/par-2: 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-4111-15/art-9/par-2: 前項 → 地方税法 附則第九条第一項 (Supplementary Provisions, Article 9, paragraph (1)), suppl-4111-15/art-9/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-9/par-1
- suppl-4111-15/art-9/par-2: 同条第六項 → 地方税法 第四百二十三条第六項 (Article 423, paragraph (6)), art-423/par-6 — https://japanlaw.org/en/local-tax-act/art-423/par-6 · https://japanlaw.org/l/325AC0000000226/art-423/par-6
- suppl-4111-15/art-9/par-3: 附則第一条第一号 → 地方税法 附則第一条第一項第一号 (Supplementary Provisions, Article 1, paragraph (1), item (i)), suppl-4111-15/art-1/par-1/item-1 — https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-1/par-1/item-1
- suppl-4111-15/art-9/par-3: 新法第四百二十八条第一項 → 地方税法 第四百二十八条第一項 (Article 428, paragraph (1)), art-428/par-1 — https://japanlaw.org/en/local-tax-act/art-428/par-1 · https://japanlaw.org/l/325AC0000000226/art-428/par-1
- suppl-4111-15/art-9/par-4: 新法第四百二十三条第一項 → 地方税法 第四百二十三条第一項 (Article 423, paragraph (1)), art-423/par-1 — https://japanlaw.org/en/local-tax-act/art-423/par-1 · https://japanlaw.org/l/325AC0000000226/art-423/par-1
- suppl-4111-15/art-9/par-4: 第四百二十八条第二項 → 地方税法 第四百二十八条第二項 (Article 428, paragraph (2)), art-428/par-2 — https://japanlaw.org/en/local-tax-act/art-428/par-2 · https://japanlaw.org/l/325AC0000000226/art-428/par-2
- suppl-4111-15/art-9/par-4: 第四百三十二条 → 地方税法 第四百三十二条 (Article 432), art-432 — https://japanlaw.org/en/local-tax-act/art-432 · https://japanlaw.org/l/325AC0000000226/art-432
- suppl-4111-15/art-9/par-4: 第四百三十三条 → 地方税法 第四百三十三条 (Article 433), art-433 — https://japanlaw.org/en/local-tax-act/art-433 · https://japanlaw.org/l/325AC0000000226/art-433
- suppl-4111-15/art-9/par-4: 新法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-4111-15/art-9/par-4: 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-4111-15/art-9/par-4: この項 → 地方税法 附則第九条第四項 (Supplementary Provisions, Article 9, paragraph (4)), suppl-4111-15/art-9/par-4 — https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-9/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-9/par-4
- suppl-4111-15/art-10/par-1: 新法第六百三条の二の二第三項 → 地方税法 第六百三条の二の二第三項 (Article 603-2-2, paragraph (3)), art-603-2-2/par-3 — https://japanlaw.org/en/local-tax-act/art-603-2-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-603-2-2/par-3
- suppl-4111-15/art-10/par-1: 第六百七条第二項 → 地方税法 第六百七条第二項 (Article 607, paragraph (2)), art-607/par-2 — https://japanlaw.org/en/local-tax-act/art-607/par-2 · https://japanlaw.org/l/325AC0000000226/art-607/par-2
- suppl-4111-15/art-10/par-1: 第六百八条第一項第四号 → 地方税法 第六百八条第一項第四号 (Article 608, paragraph (1), item (iv)), art-608/par-1/item-4 — https://japanlaw.org/en/local-tax-act/art-608/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-608/par-1/item-4
- suppl-4111-15/art-10/par-2: 新法第六百三条の二の二第三項 → 地方税法 第六百三条の二の二第三項 (Article 603-2-2, paragraph (3)), art-603-2-2/par-3 — https://japanlaw.org/en/local-tax-act/art-603-2-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-603-2-2/par-3
- suppl-4111-15/art-10/par-2: 第六百七条第二項 → 地方税法 第六百七条第二項 (Article 607, paragraph (2)), art-607/par-2 — https://japanlaw.org/en/local-tax-act/art-607/par-2 · https://japanlaw.org/l/325AC0000000226/art-607/par-2
- suppl-4111-15/art-10/par-2: 第六百八条第一項第四号 → 地方税法 第六百八条第一項第四号 (Article 608, paragraph (1), item (iv)), art-608/par-1/item-4 — https://japanlaw.org/en/local-tax-act/art-608/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-608/par-1/item-4
- suppl-4111-15/art-10/par-5: 新法第六百一条第一項 → 地方税法 第六百一条第一項 (Article 601, paragraph (1)), art-601/par-1 — https://japanlaw.org/en/local-tax-act/art-601/par-1 · https://japanlaw.org/l/325AC0000000226/art-601/par-1
- suppl-4111-15/art-10/par-5: 第六百三条の二の二第一項 → 地方税法 第六百三条の二の二第一項 (Article 603-2-2, paragraph (1)), art-603-2-2/par-1 — https://japanlaw.org/en/local-tax-act/art-603-2-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-603-2-2/par-1
- suppl-4111-15/art-10/par-5: 新法第五百九十九条第一項 → 地方税法 第五百九十九条第一項 (Article 599, paragraph (1)), art-599/par-1 — https://japanlaw.org/en/local-tax-act/art-599/par-1 · https://japanlaw.org/l/325AC0000000226/art-599/par-1
- suppl-4111-15/art-13/par-1: 第三項 → 地方税法 附則第十三条第三項 (Supplementary Provisions, Article 13, paragraph (3)), suppl-4111-15/art-13/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-13/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-13/par-3
- suppl-4111-15/art-13/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-4111-15/art-13/par-1: この項 → 地方税法 附則第十三条第一項 (Supplementary Provisions, Article 13, paragraph (1)), suppl-4111-15/art-13/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-13/par-1
- suppl-4111-15/art-13/par-2: 次項 → 地方税法 附則第十三条第三項 (Supplementary Provisions, Article 13, paragraph (3)), suppl-4111-15/art-13/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-13/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-13/par-3
- suppl-4111-15/art-13/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-4111-15/art-13/par-2: この項 → 地方税法 附則第十三条第二項 (Supplementary Provisions, Article 13, paragraph (2)), suppl-4111-15/art-13/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-13/par-2
- suppl-4111-15/art-13/par-2: 新法第七百一条の三十一第一項第七号 → 地方税法 第七百一条の三十一第一項第七号 (Article 701-31, paragraph (1), item (vii)), art-701-31/par-1/item-7 — https://japanlaw.org/en/local-tax-act/art-701-31/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/art-701-31/par-1/item-7
- suppl-4111-15/art-14/par-1: 附則第一条 → 地方税法 附則第一条 (Supplementary Provisions, Article 1), suppl-4111-15/art-1 — https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-1
- suppl-4111-15/art-15/par-1: 附則第二条から前条まで → 地方税法 附則第十条 (Supplementary Provisions, Article 10), suppl-4111-15/art-10 — https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-10
- suppl-4111-15/art-15/par-1: 附則第二条から前条まで → 地方税法 附則第十一条 (Supplementary Provisions, Article 11), suppl-4111-15/art-11 — https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-11
- suppl-4111-15/art-15/par-1: 附則第二条から前条まで → 地方税法 附則第十二条 (Supplementary Provisions, Article 12), suppl-4111-15/art-12 — https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-12
- suppl-4111-15/art-15/par-1: 附則第二条から前条まで → 地方税法 附則第十三条 (Supplementary Provisions, Article 13), suppl-4111-15/art-13 — https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-13
- suppl-4111-15/art-15/par-1: 附則第二条から前条まで → 地方税法 附則第十四条 (Supplementary Provisions, Article 14), suppl-4111-15/art-14 — https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-14
- suppl-4111-15/art-15/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-4111-15/art-2 — https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-2
- suppl-4111-15/art-15/par-1: 附則第二条から前条まで → 地方税法 附則第三条 (Supplementary Provisions, Article 3), suppl-4111-15/art-3 — https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-3
- suppl-4111-15/art-15/par-1: 附則第二条から前条まで → 地方税法 附則第四条 (Supplementary Provisions, Article 4), suppl-4111-15/art-4 — https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-4
- suppl-4111-15/art-15/par-1: 附則第二条から前条まで → 地方税法 附則第五条 (Supplementary Provisions, Article 5), suppl-4111-15/art-5 — https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-5
- suppl-4111-15/art-15/par-1: 附則第二条から前条まで → 地方税法 附則第六条 (Supplementary Provisions, Article 6), suppl-4111-15/art-6 — https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-6
- suppl-4111-15/art-15/par-1: 附則第二条から前条まで → 地方税法 附則第七条 (Supplementary Provisions, Article 7), suppl-4111-15/art-7 — https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-7
- suppl-4111-15/art-15/par-1: 附則第二条から前条まで → 地方税法 附則第八条 (Supplementary Provisions, Article 8), suppl-4111-15/art-8 — https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-8
- suppl-4111-15/art-15/par-1: 附則第二条から前条まで → 地方税法 附則第九条 (Supplementary Provisions, Article 9), suppl-4111-15/art-9 — https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-9

## Cited by

20 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-4111-15/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/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-4111-15/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-1/par-1/item-2
- 地方税法 附則第一条第一項第四号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-1/par-1/item-4
- 地方税法 附則第一条第一項第五号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-1/par-1/item-5
- 地方税法 附則第一条第一項第六号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-1/par-1/item-6
- 地方税法 附則第三条第五項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-3/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-3/par-5
- 地方税法 附則第七条第五項（市町村民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-7/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-7/par-5
- 地方税法 附則第七条第七項（市町村民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-7/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-7/par-7
- 地方税法 附則第七条第八項（市町村民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-7/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-7/par-8
- 地方税法 附則第七条第九項（市町村民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-7/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-7/par-9
- 地方税法 附則第七条第十項（市町村民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-7/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-7/par-10
- 地方税法 附則第八条第四項（固定資産税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-8/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-8/par-4
- 地方税法 附則第九条第一項（固定資産の価格に係る不服審査等に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-9/par-1
- 地方税法 附則第九条第二項（固定資産の価格に係る不服審査等に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-9/par-2
- 地方税法 附則第九条第三項（固定資産の価格に係る不服審査等に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-9/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-9/par-3
- 地方税法 附則第九条第四項（固定資産の価格に係る不服審査等に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-9/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-9/par-4
- 地方税法 附則第十三条第一項（事業所税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-13/par-1
- 地方税法 附則第十三条第二項（事業所税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-13/par-2
- 地方税法 附則第十四条第一項（罰則に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-14/par-1
- 地方税法 附則第十五条第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-15/par-1

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), retrieved 2026-10-27
- Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-236, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-286, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-311, 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-20261027T202151-311, 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-20261027T214204-261, 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-20261027T214204-261, 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