# 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-4121-4`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4121-4
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4121-4
- 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 平成一二年三月二九日法律第四号
suppl-4121-4 · https://japanlaw.org/en/local-tax-act/suppl-4121-4 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4
### 第一条（施行期日） — Effective Date
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suppl-4121-4/art-1 · https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-1
**第一項** この法律は、平成十二年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-4121-4/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-1/par-1
This Act comes into effect as of April 1, 2000; provided, however, that the provisions set forth in the following items come into effect as of the day specified in the relevant item.
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**一** 第一条中地方税法第七十三条の七第十号の改正規定、同法第七十三条の二十七の八の次に一条を加える改正規定及び同法第六百三条の改正規定 農地法の一部を改正する法律（平成十二年法律第百四十三号）の施行の日
suppl-4121-4/art-1/par-1/item-1 · https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-1/par-1/item-1
The provisions amending Article 73-7, item (x) of the Local Tax Act, the provisions adding one Article after Article 73-27-8 of that Act, and the provisions amending Article 603 of that Act in Article 1: the date of enforcement of the Act Partially Amending the Cropland Act (Act No. 143 of 2000)
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**二** 第一条中地方税法第七十三条の十四第六項及び第五百八十六条第二項第九号の二の改正規定、同法附則第十五条第三十三項の改正規定（「平成十二年三月三十一日」を「平成十四年三月三十一日」に改める部分を除く。）並びに同条第三十五項を削り、同条第三十四項を同条第三十五項とし、同条第三十三項の次に一項を加える改正規定並びに附則第七条第十二項及び第十三項の規定 食品流通構造改善促進法の一部を改正する法律（平成十二年法律第六十六号）の施行の日
suppl-4121-4/art-1/par-1/item-2 · https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-1/par-1/item-2
The provisions amending Article 73-14, paragraph (6) and Article 586, paragraph (2), item (ix)-2 of the Local Tax Act, the provisions amending Article 15, paragraph (33) of the Supplementary Provisions of that Act (excluding the part replacing "March 31, 2000" with "March 31, 2002"), the provisions deleting paragraph (35) of that Article, making paragraph (34) of that Article paragraph (35) of that Article, and adding one paragraph after paragraph (33) of that Article in Article 1, and the provisions of Article 7, paragraphs (12) and (13) of the Supplementary Provisions: the date of enforcement of the Act Partially Amending the Act on Promotion of Improvement of Food Distribution Structure (Act No. 66 of 2000)
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**三** 第一条中地方税法第七百一条の三十四第八項の次に一項を加える改正規定、同法附則第十一条に二項を加える改正規定（同条第二十八項に係る部分に限る。）及び同法附則第十五条に四項を加える改正規定（同条第四十八項に係る部分に限る。） 高齢者、身体障害者等の公共交通機関を利用した移動の円滑化の促進に関する法律（平成十二年法律第六十八号）の施行の日
suppl-4121-4/art-1/par-1/item-3 · https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-1/par-1/item-3
The provisions adding one paragraph after Article 701-34, paragraph (8) of the Local Tax Act, the provisions adding two paragraphs to Article 11 of the Supplementary Provisions of that Act (limited to the part relating to paragraph (28) of that Article), and the provisions adding four paragraphs to Article 15 of the Supplementary Provisions of that Act (limited to the part relating to paragraph (48) of that Article) in Article 1: the date of enforcement of the Act on Promotion of Smooth Mobility of Elderly Persons, Physically Disabled Persons, etc. Using Public Transportation Facilities (Act No. 68 of 2000)
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### 第二条（延滞金に関する経過措置） — Transitional Measures Concerning Delinquency Charges
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suppl-4121-4/art-2 · https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-2
**第一項** 地方税法及び国有資産等所在市町村交付金法の一部を改正する法律（平成九年法律第九号）附則第七条第一項の規定によりなお従前の例によることとされる特別地方消費税に係る延滞金については、第一条の規定による改正前の地方税法（以下「旧法」という。）附則第三条の二の規定は、なおその効力を有する。
suppl-4121-4/art-2/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-2/par-1
With regard to delinquency charges on special local consumption tax for which the provisions then in force continue to govern pursuant to Article 7, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act and the Act on Grants Distributed to Municipalities Where National Assets, etc. are Located (Act No. 9 of 1997), the provisions of Article 3-2 of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions of Article 1 (hereinafter referred to as the "Former Act") remain in force.
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### 第三条（道府県民税に関する経過措置） — Transitional Measures Concerning Prefectural Inhabitant Tax
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suppl-4121-4/art-3 · https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-3
**第一項** 次項に定めるものを除き、第一条の規定による改正後の地方税法（以下「新法」という。）の規定中個人の道府県民税に関する部分は、平成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。
suppl-4121-4/art-3/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-3/par-1
Except as provided for in the following paragraph, the provisions of the Local Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "New Act") concerning individual prefectural inhabitant tax apply to individual prefectural inhabitant tax for fiscal year 2000 and thereafter, and the provisions then in force continue to govern individual prefectural inhabitant tax up to fiscal year 1999.
machine translation, not official
**第二項** 新法附則第三十五条の三の規定は、平成十三年度以後の年度分の個人の道府県民税について適用し、平成十二年度分までの個人の道府県民税については、なお従前の例による。
suppl-4121-4/art-3/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-3/par-2
The provisions of Article 35-3 of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax for fiscal year 2001 and thereafter, and the provisions then in force continue to govern individual prefectural inhabitant tax up to fiscal year 2000.
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**第三項** 新法第二十四条第五項及び第五十三条第一項の規定は、平成十二年四月一日（以下「施行日」という。）以後に終了する事業年度分の法人の道府県民税について適用する。
suppl-4121-4/art-3/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-3/par-3
The provisions of Article 24, paragraph (5) and Article 53, paragraph (1) of the New Act apply to corporate prefectural inhabitant tax for business years ending on or after April 1, 2000 (hereinafter referred to as the "Effective Date").
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### 第四条（事業税に関する経過措置） — Transitional Measures Concerning Enterprise Tax
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suppl-4121-4/art-4 · https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-4
**第一項** 旧法附則第九条第三項の規定は、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。
suppl-4121-4/art-4/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-4/par-1
The provisions of Article 9, paragraph (3) 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.
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### 第五条（不動産取得税に関する経過措置） — Transitional Measures Concerning Real Property Acquisition Tax
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suppl-4121-4/art-5 · https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-5
**第一項** 別段の定めがあるものを除き、新法の規定中不動産取得税に関する部分は、施行日以後の不動産の取得に対して課すべき不動産取得税について適用し、施行日前の不動産の取得に対して課する不動産取得税については、なお従前の例による。
suppl-4121-4/art-5/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-5/par-1
Except as otherwise specially provided, the provisions of the New Act concerning real property acquisition tax apply to real property acquisition tax to be imposed on acquisitions of real property on or after the Effective Date, and for real property acquisition tax imposed on acquisitions of real property before the Effective Date, the provisions then in force continue to govern.
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**第二項** 旧法附則第十一条の四第十一項から第十四項までの規定は、同条第十一項に規定する住宅の取得又は同条第十二項に規定する土地の取得が施行日から平成十二年六月三十日までの間に行われたときに限り、これらの取得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、同条第十四項中「附則第十一条の四第十一項」とあるのは「地方税法等の一部を改正する法律（平成十二年法律第四号）附則第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地方税法附則第十一条の四第十一項」と、「同条第十一項」とあるのは「地方税法等の一部を改正する法律（平成十二年法律第四号）附則第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地方税法附則第十一条の四第十一項」と、「附則第十一条の四第十二項」とあるのは「地方税法等の一部を改正する法律（平成十二年法律第四号）附則第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地方税法附則第十一条の四第十二項」とする。
suppl-4121-4/art-5/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-5/par-2
The provisions of Article 11-4, paragraphs (11) through (14) of the Supplementary Provisions of the Former Act remain in force with respect to real property acquisition tax to be imposed on the acquisition of a dwelling prescribed in paragraph (11) of that Article or the acquisition of land prescribed in paragraph (12) of that Article, only where that acquisition is made between the Effective Date and June 30, 2000. In this case, in Article 11-4, paragraph (14) of the Supplementary Provisions of the Former Act, "Article 11-4, paragraph (11) of the Supplementary Provisions" is deemed to be replaced with "Article 11-4, paragraph (11) of the Supplementary Provisions of the Local Tax Act prior to amendment by Article 1 of the Act Partially Amending the Local Tax Act, etc. (Act No. 4 of 2000), which remains in force pursuant to Article 5, paragraph (2) of the Supplementary Provisions of that Act", "paragraph (11) of that Article" is deemed to be replaced with "Article 11-4, paragraph (11) of the Supplementary Provisions of the Local Tax Act prior to amendment by Article 1 of the Act Partially Amending the Local Tax Act, etc. (Act No. 4 of 2000), which remains in force pursuant to Article 5, paragraph (2) of the Supplementary Provisions of that Act", and "Article 11-4, paragraph (12) of the Supplementary Provisions" is deemed to be replaced with "Article 11-4, paragraph (12) of the Supplementary Provisions of the Local Tax Act prior to amendment by Article 1 of the Act Partially Amending the Local Tax Act, etc. (Act No. 4 of 2000), which remains in force pursuant to Article 5, paragraph (2) of the Supplementary Provisions of that Act".
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**第三項** 前項の規定の適用がある場合における新法附則第十一条の三第二項及び第十一条の五第二項の規定の適用については、新法附則第十一条の三第二項中「又は第七十三条の二十七の二第一項」とあるのは「、第七十三条の二十七の二第一項又は地方税法等の一部を改正する法律（平成十二年法律第四号）附則第五条第二項の規定によりなお効力を有するものとして読み替えて適用される同法第一条の規定による改正前の地方税法附則第十一条の四第十二項」とし、新法附則第十一条の五第二項中「又は第二項」とあるのは「若しくは第二項又は地方税法等の一部を改正する法律（平成十二年法律第四号）附則第五条第二項の規定によりなお効力を有するものとして読み替えて適用される同法第一条の規定による改正前の地方税法附則第十一条の四第十二項」とする。
suppl-4121-4/art-5/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-5/par-3
In the case where the provisions of the preceding paragraph apply, with regard to the application of Article 11-3, paragraph (2) and Article 11-5, paragraph (2) of the Supplementary Provisions of the New Act, "or Article 73-27-2, paragraph (1)" in Article 11-3, paragraph (2) of the Supplementary Provisions of the New Act is deemed to be replaced with ", Article 73-27-2, paragraph (1), or Article 11-4, paragraph (12) of the Supplementary Provisions of the Local Tax Act prior to amendment by Article 1 of the Act Partially Amending the Local Tax Act, etc. (Act No. 4 of 2000), which remains in force and is applied with replacement of terms pursuant to Article 5, paragraph (2) of the Supplementary Provisions of that Act", and "or paragraph (2)" in Article 11-5, paragraph (2) of the Supplementary Provisions of the New Act is deemed to be replaced with "or paragraph (2), or Article 11-4, paragraph (12) of the Supplementary Provisions of the Local Tax Act prior to amendment by Article 1 of the Act Partially Amending the Local Tax Act, etc. (Act No. 4 of 2000), which remains in force and is applied with replacement of terms pursuant to Article 5, paragraph (2) of the Supplementary Provisions of that Act".
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**第四項** 新法附則第十一条の五第一項及び第二項の規定は、平成十二年一月一日以後の不動産の取得に対して課すべき不動産取得税について適用し、同日前の不動産の取得に対して課する不動産取得税については、なお従前の例による。
suppl-4121-4/art-5/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-5/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-5/par-4
The provisions of Article 11-5, paragraphs (1) and (2) of the Supplementary Provisions of the New Act apply to real property acquisition tax to be imposed on the acquisition of real property on or after January 1, 2000, and the provisions then in force continue to govern real property acquisition tax imposed on the acquisition of real property before that day.
machine translation, not official
**第五項** 次項に定めるものを除き、新法附則第十一条の五第三項の規定は、平成十二年一月一日以後の新法第七十三条の十四第八項、第十項若しくは第十三項、第七十三条の二十七の二第一項、附則第十一条第二項若しくは第十二項又は第十一条の四第三項若しくは第五項の規定に規定する不動産の取得又は土地の取得に対して課すべき不動産取得税について適用し、同日前の当該不動産の取得又は当該土地の取得に対して課する不動産取得税については、なお従前の例による。
suppl-4121-4/art-5/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-5/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-5/par-5
Except as provided for in the following paragraph, the provisions of Article 11-5, paragraph (3) of the Supplementary Provisions of the New Act apply to real property acquisition tax to be imposed on the acquisition of real property or the acquisition of land prescribed in the provisions of Article 73-14, paragraph (8), (10) or (13) and Article 73-27-2, paragraph (1) of the New Act, and Article 11, paragraph (2) or (12) and Article 11-4, paragraph (3) or (5) of the Supplementary Provisions of the New Act, made on or after January 1, 2000, and the provisions then in force continue to govern real property acquisition tax imposed on the acquisition of that real property or the acquisition of that land made before that day.
machine translation, not official
**第六項** 平成九年四月一日から平成十一年十二月三十一日までの間において、地方税法の一部を改正する法律（平成十四年法律第十七号）による改正後の地方税法（以下この項及び次項において「平成十四年改正後の地方税法」という。）第七十三条の十四第八項に規定する被収用不動産等を収用され若しくは譲渡した場合、同条第十項に規定する従前の不動産について受けた同項各号に掲げる清算金若しくは補償金に応じ当該各号に定める日がある場合、同条第十三項に規定する交換分合によって失った土地に係る交換分合計画の公告があった場合、平成十四年改正後の地方税法附則第十一条第三項に規定する交換によって土地が失われた場合、平成十四年改正後の地方税法附則第十一条の四第三項第一号に規定する入会林野整備の対象となった土地に係る入会権が消滅した場合、同項第二号に規定する旧慣使用林野整備の対象となった土地に係る旧慣使用権が消滅した場合又は同条第五項に規定する交換分合によって土地が失われた場合であって、かつ、平成十二年一月一日以後に平成十四年改正後の地方税法第七十三条の十四第八項、第十項若しくは第十三項、附則第十一条第三項又は第十一条の四第三項若しくは第五項の規定に規定する不動産の取得又は土地の取得が行われた場合において、これらの規定に規定する固定資産課税台帳に登録された価格（当該価格が登録されていない場合にあっては、道府県知事が平成十四年改正後の地方税法第三百八十八条第一項の固定資産評価基準（当該不動産が旧法附則第十七条の二第一項又は第二項の規定の適用を受ける土地である場合においては、平成十四年改正後の地方税法第三百八十八条第一項の固定資産評価基準及び旧法附則第十七条の二第一項の修正基準）によって決定した価格）中に平成十四年改正後の地方税法附則第十一条の五第一項に規定する宅地評価土地の価格があるときにおけるこれらの規定の適用については、次の表の上欄に掲げる平成十四年改正後の地方税法の規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句に読み替えるものとする。
第七十三条の十四第八項 登録された価格 登録された価格（当該価格のうち附則第十一条の五第一項に規定する宅地評価土地の部分以外の部分の価格に相当する額に当該宅地評価土地の部分の価格の二分の一に相当する額を加算して得た額）
決定した価格 決定した価格（当該価格のうち附則第十一条の五第一項に規定する宅地評価土地の部分以外の部分の価格に相当する額に当該宅地評価土地の部分の価格の二分の一に相当する額を加算して得た額）
第七十三条の十四第十項 登録された価格 登録された価格（当該価格のうち附則第十一条の五第一項に規定する宅地評価土地の部分以外の部分の価格に相当する額に当該宅地評価土地の部分の価格の二分の一に相当する額を加算して得た額）
決定した価格 決定した価格（当該価格のうち附則第十一条の五第一項に規定する宅地評価土地の部分以外の部分の価格に相当する額に当該宅地評価土地の部分の価格の二分の一に相当する額を加算して得た額）
第七十三条の十四第十三項 登録された価格 登録された価格（当該価格のうち附則第十一条の五第一項に規定する宅地評価土地の部分以外の部分の価格に相当する額に当該宅地評価土地の部分の価格の二分の一に相当する額を加算して得た額）
決定した価格 決定した価格（当該価格のうち附則第十一条の五第一項に規定する宅地評価土地の部分以外の部分の価格に相当する額に当該宅地評価土地の部分の価格の二分の一に相当する額を加算して得た額）
附則第十一条第三項 登録された価格 登録された価格（当該価格のうち附則第十一条の五第一項に規定する宅地評価土地の部分以外の部分の価格に相当する額に当該宅地評価土地の部分の価格の二分の一に相当する額を加算して得た額）
決定した価格 決定した価格（当該価格のうち附則第十一条の五第一項に規定する宅地評価土地の部分以外の部分の価格に相当する額に当該宅地評価土地の部分の価格の二分の一に相当する額を加算して得た額）
附則第十一条の四第三項第一号 登録された価格 登録された価格（当該価格のうち次条第一項に規定する宅地評価土地の部分以外の部分の価格に相当する額に当該宅地評価土地の部分の価格の二分の一に相当する額を加算して得た額）
決定した価格 決定した価格（当該価格のうち次条第一項に規定する宅地評価土地の部分以外の部分の価格に相当する額に当該宅地評価土地の部分の価格の二分の一に相当する額を加算して得た額）
附則第十一条の四第三項第二号 登録された価格 登録された価格（当該価格のうち次条第一項に規定する宅地評価土地の部分以外の部分の価格に相当する額に当該宅地評価土地の部分の価格の二分の一に相当する額を加算して得た額）
決定した価格 決定した価格（当該価格のうち次条第一項に規定する宅地評価土地の部分以外の部分の価格に相当する額に当該宅地評価土地の部分の価格の二分の一に相当する額を加算して得た額）
附則第十一条の四第五項 登録された価格 登録された価格（当該価格のうち次条第一項に規定する宅地評価土地の部分以外の部分の価格に相当する額に当該宅地評価土地の部分の価格の二分の一に相当する額を加算して得た額）
決定した価格 決定した価格（当該価格のうち次条第一項に規定する宅地評価土地の部分以外の部分の価格に相当する額に当該宅地評価土地の部分の価格の二分の一に相当する額を加算して得た額）
suppl-4121-4/art-5/par-6 · https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-5/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-5/par-6
In the case where, between April 1, 1997 and December 31, 1999, expropriated real property, etc. prescribed in Article 73-14, paragraph (8) of the Local Tax Act as amended by the Act Partially Amending the Local Tax Act (Act No. 17 of 2002) (hereinafter in this paragraph and the following paragraph referred to as the "Local Tax Act After the 2002 Amendment") was expropriated or transferred, where there is a date specified in the items of paragraph (10) of that Article corresponding to the settlement money or compensation listed in those items received for the former real property prescribed in that paragraph, where there was a public notice of an exchange and consolidation plan concerning land lost through exchange and consolidation prescribed in paragraph (13) of that Article, where land was lost by the exchange prescribed in Article 11, paragraph (3) of the Supplementary Provisions of the Local Tax Act After the 2002 Amendment, where the right of common concerning land that was the object of common forest land improvement prescribed in Article 11-4, paragraph (3), item (i) of the Supplementary Provisions of the Local Tax Act After the 2002 Amendment was extinguished, where the customary use right concerning land that was the object of customary-use forest land improvement prescribed in item (ii) of that paragraph was extinguished, or where land was lost through exchange and consolidation prescribed in paragraph (5) of that Article, and an acquisition of real property or land prescribed in the provisions of Article 73-14, paragraph (8), (10) or (13), Article 11, paragraph (3), or Article 11-4, paragraph (3) or (5) of the Supplementary Provisions of the Local Tax Act After the 2002 Amendment was made on or after January 1, 2000, if the price registered in the fixed assets tax ledger prescribed in those provisions (where that price is not registered, the price determined by the prefectural governor in accordance with the fixed asset valuation standards of Article 388, paragraph (1) of the Local Tax Act After the 2002 Amendment (where that real property is land subject to the application of Article 17-2, paragraph (1) or (2) of the Supplementary Provisions of the Former Act, the fixed asset valuation standards of Article 388, paragraph (1) of the Local Tax Act After the 2002 Amendment and the adjustment standards of Article 17-2, paragraph (1) of the Supplementary Provisions of the Former Act)) includes a price of land valued as building land prescribed in Article 11-5, paragraph (1) of the Supplementary Provisions of the Local Tax Act After the 2002 Amendment, with regard to the application of those provisions, the words set forth in the middle column of the following table in the provisions of the Local Tax Act After the 2002 Amendment set forth in the left-hand column of the table are deemed to be replaced with the words set forth in the right-hand column of the table, respectively.
Article 73-14, paragraph (8) registered in the fixed assets tax ledger registered in the fixed assets tax ledger (the amount obtained by adding an amount equivalent to one-half of the price of the part of land valued as building land to an amount equivalent to the price of the part, of that price, other than the part of land valued as building land prescribed in Article 11-5, paragraph (1) of the Supplementary Provisions)
the price determined by the prefectural governor the price determined by the prefectural governor (the amount obtained by adding an amount equivalent to one-half of the price of the part of land valued as building land to an amount equivalent to the price of the part, of that price, other than the part of land valued as building land prescribed in Article 11-5, paragraph (1) of the Supplementary Provisions)
Article 73-14, paragraph (10) registered in the fixed assets tax ledger registered in the fixed assets tax ledger (the amount obtained by adding an amount equivalent to one-half of the price of the part of land valued as building land to an amount equivalent to the price of the part, of that price, other than the part of land valued as building land prescribed in Article 11-5, paragraph (1) of the Supplementary Provisions)
the price determined by the prefectural governor the price determined by the prefectural governor (the amount obtained by adding an amount equivalent to one-half of the price of the part of land valued as building land to an amount equivalent to the price of the part, of that price, other than the part of land valued as building land prescribed in Article 11-5, paragraph (1) of the Supplementary Provisions)
Article 73-14, paragraph (13) registered in the fixed assets tax ledger registered in the fixed assets tax ledger (the amount obtained by adding an amount equivalent to one-half of the price of the part of land valued as building land to an amount equivalent to the price of the part, of that price, other than the part of land valued as building land prescribed in Article 11-5, paragraph (1) of the Supplementary Provisions)
the price determined by the prefectural governor the price determined by the prefectural governor (the amount obtained by adding an amount equivalent to one-half of the price of the part of land valued as building land to an amount equivalent to the price of the part, of that price, other than the part of land valued as building land prescribed in Article 11-5, paragraph (1) of the Supplementary Provisions)
Article 11, paragraph (3) of the Supplementary Provisions registered in the fixed assets tax ledger registered in the fixed assets tax ledger (the amount obtained by adding an amount equivalent to one-half of the price of the part of land valued as building land to an amount equivalent to the price of the part, of that price, other than the part of land valued as building land prescribed in Article 11-5, paragraph (1) of the Supplementary Provisions)
the price determined by the prefectural governor the price determined by the prefectural governor (the amount obtained by adding an amount equivalent to one-half of the price of the part of land valued as building land to an amount equivalent to the price of the part, of that price, other than the part of land valued as building land prescribed in Article 11-5, paragraph (1) of the Supplementary Provisions)
Article 11-4, paragraph (3), item (i) of the Supplementary Provisions registered in the fixed assets tax ledger registered in the fixed assets tax ledger (the amount obtained by adding an amount equivalent to one-half of the price of the part of land valued as building land to an amount equivalent to the price of the part, of that price, other than the part of land valued as building land prescribed in paragraph (1) of the following Article)
the price determined by the prefectural governor the price determined by the prefectural governor (the amount obtained by adding an amount equivalent to one-half of the price of the part of land valued as building land to an amount equivalent to the price of the part, of that price, other than the part of land valued as building land prescribed in paragraph (1) of the following Article)
Article 11-4, paragraph (3), item (ii) of the Supplementary Provisions registered in the fixed assets tax ledger registered in the fixed assets tax ledger (the amount obtained by adding an amount equivalent to one-half of the price of the part of land valued as building land to an amount equivalent to the price of the part, of that price, other than the part of land valued as building land prescribed in paragraph (1) of the following Article)
the price determined by the prefectural governor the price determined by the prefectural governor (the amount obtained by adding an amount equivalent to one-half of the price of the part of land valued as building land to an amount equivalent to the price of the part, of that price, other than the part of land valued as building land prescribed in paragraph (1) of the following Article)
Article 11-4, paragraph (5) of the Supplementary Provisions registered in the fixed assets tax ledger registered in the fixed assets tax ledger (the amount obtained by adding an amount equivalent to one-half of the price of the part of land valued as building land to an amount equivalent to the price of the part, of that price, other than the part of land valued as building land prescribed in paragraph (1) of the following Article)
the price determined by the prefectural governor the price determined by the prefectural governor (the amount obtained by adding an amount equivalent to one-half of the price of the part of land valued as building land to an amount equivalent to the price of the part, of that price, other than the part of land valued as building land prescribed in paragraph (1) of the following Article)
machine translation, not official
**第七項** 前項の規定により読み替えて適用される平成十四年改正後の地方税法第七十三条の十四第八項、第十項若しくは第十三項、附則第十一条第三項又は第十一条の四第三項若しくは第五項の規定により道府県知事が不動産の価格を決定する場合において、当該不動産が旧法附則第十七条の二第一項又は第二項の規定の適用を受ける土地であるときにおける前項の規定により読み替えて適用される平成十四年改正後の地方税法第七十三条の十四第八項、第十項若しくは第十三項、附則第十一条第三項又は第十一条の四第三項若しくは第五項の規定の適用については、これらの規定中「第三百八十八条第一項の固定資産評価基準」とあるのは、「第三百八十八条第一項の固定資産評価基準及び地方税法等の一部を改正する法律（平成十二年法律第四号）第一条の規定による改正前の地方税法附則第十七条の二第一項の修正基準」と読み替えるものとする。
suppl-4121-4/art-5/par-7 · https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-5/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-5/par-7
In the case where the prefectural governor determines the price of real property pursuant to the provisions of Article 73-14, paragraph (8), (10) or (13), Article 11, paragraph (3), or Article 11-4, paragraph (3) or (5) of the Supplementary Provisions of the Local Tax Act After the 2002 Amendment as applied with terms replaced pursuant to the preceding paragraph, where that real property is land subject to the application of Article 17-2, paragraph (1) or (2) of the Supplementary Provisions of the Former Act, with regard to the application of the provisions of Article 73-14, paragraph (8), (10) or (13), Article 11, paragraph (3), or Article 11-4, paragraph (3) or (5) of the Supplementary Provisions of the Local Tax Act After the 2002 Amendment as applied with terms replaced pursuant to the preceding paragraph, "the fixed asset valuation standards of Article 388, paragraph (1)" in those provisions is deemed to be replaced with "the fixed asset valuation standards of Article 388, paragraph (1) and the correction standards of Article 17-2, paragraph (1) of the Supplementary Provisions of the Local Tax Act prior to amendment by Article 1 of the Act Partially Amending the Local Tax Act, etc. (Act No. 4 of 2000)".
machine translation, not official
**第八項** 新法附則第十二条第一項から第三項までの規定は、施行日以後に租税特別措置法（昭和三十二年法律第二十六号）第七十条の四第一項の規定の適用を受ける農地又は採草放牧地につき同条第七項に規定する賃借権等の設定がされる場合における同項に規定する貸付特例適用農地等に係る不動産取得税について適用する。
suppl-4121-4/art-5/par-8 · https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-5/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-5/par-8
The provisions of Article 12, paragraphs (1) through (3) of the Supplementary Provisions of the New Act apply to real property acquisition tax on farmland, etc. to which the special provisions on leased land apply, prescribed in Article 70-4, paragraph (7) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957), in the case where, on or after the Effective Date, a lease right, etc. prescribed in that paragraph is created on farmland or pasture land subject to the application of Article 70-4, paragraph (1) of that Act.
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**第九項** 平成十二年四月一日から平成十四年十二月三十一日までの間において、小笠原諸島振興開発特別措置法（昭和四十四年法律第七十九号）第十六条第一項に規定する譲渡した不動産を譲渡した場合において、同項に規定する固定資産課税台帳に登録された価格（当該価格が登録されていない場合にあっては、東京都知事が新法第三百八十八条第一項の固定資産評価基準（当該不動産が新法附則第十七条の二第一項又は第二項の規定の適用を受ける土地である場合においては、新法第三百八十八条第一項の固定資産評価基準及び新法附則第十七条の二第一項の修正基準）によって決定した価格）中に新法附則第十一条の五第一項に規定する宅地評価土地の価格があるときにおける小笠原諸島振興開発特別措置法第十六条第一項の規定の適用については、同項中「登録された価格」とあるのは「登録された価格（当該価格のうち地方税法（昭和二十五年法律第二百二十六号）附則第十一条の五第一項に規定する宅地評価土地の部分以外の部分の価格に相当する額に当該宅地評価土地の部分の価格の二分の一に相当する額を加算して得た額）」と、「地方税法（昭和二十五年法律第二百二十六号）」とあるのは「同法」と、「決定した価格」とあるのは「決定した価格（当該価格のうち同法附則第十一条の五第一項に規定する宅地評価土地の部分以外の部分の価格に相当する額に当該宅地評価土地の部分の価格の二分の一に相当する額を加算して得た額）」と読み替えるものとする。
suppl-4121-4/art-5/par-9 · https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-5/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-5/par-9
In the case where, between April 1, 2000 and December 31, 2002, real property transferred as prescribed in Article 16, paragraph (1) of the Act on Special Measures for the Ogasawara Islands Development (Act No. 79 of 1969) is transferred, and the price registered in the fixed assets tax ledger prescribed in that paragraph (where that price is not registered, the price determined by the Governor of Tokyo in accordance with the fixed asset valuation standards of Article 388, paragraph (1) of the New Act (where that real property is land subject to the application of Article 17-2, paragraph (1) or (2) of the Supplementary Provisions of the New Act, the fixed asset valuation standards of Article 388, paragraph (1) of the New Act and the correction standards of Article 17-2, paragraph (1) of the Supplementary Provisions of the New Act)) includes a price of land valued as building land prescribed in Article 11-5, paragraph (1) of the Supplementary Provisions of the New Act, with regard to the application of the provisions of Article 16, paragraph (1) of the Act on Special Measures for the Ogasawara Islands Development, "registered price" in that paragraph is deemed to be replaced with "registered price (the amount obtained by adding an amount equivalent to one-half of the price of the part of land valued as building land to an amount equivalent to the price of the part, of that price, other than the part of land valued as building land prescribed in Article 11-5, paragraph (1) of the Supplementary Provisions of the Local Tax Act (Act No. 226 of 1950))", "Local Tax Act (Act No. 226 of 1950)" is deemed to be replaced with "that Act", and "determined price" is deemed to be replaced with "determined price (the amount obtained by adding an amount equivalent to one-half of the price of the part of land valued as building land to an amount equivalent to the price of the part, of that price, other than the part of land valued as building land prescribed in Article 11-5, paragraph (1) of the Supplementary Provisions of that Act)".
machine translation, not official
**第十項** 小笠原諸島振興開発特別措置法第十六条第一項の規定により東京都知事が不動産の価格を決定する場合において、当該不動産が新法附則第十七条の二第一項又は第二項の規定の適用を受ける土地であるときにおける小笠原諸島振興開発特別措置法第十六条第一項の規定の適用については、同項中「第三百八十八条第一項の固定資産評価基準」とあるのは、「第三百八十八条第一項の固定資産評価基準及び同法附則第十七条の二第一項の修正基準」と読み替えるものとする。
suppl-4121-4/art-5/par-10 · https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-5/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-5/par-10
In the case where the Governor of Tokyo determines the price of real property pursuant to the provisions of Article 16, paragraph (1) of the Act on Special Measures for the Ogasawara Islands Development, where that real property is land subject to the application of Article 17-2, paragraph (1) or (2) of the Supplementary Provisions of the New Act, with regard to the application of the provisions of Article 16, paragraph (1) of the Act on Special Measures for the Ogasawara Islands Development, "the fixed asset valuation standards of Article 388, paragraph (1)" in that paragraph is deemed to be replaced with "the fixed asset valuation standards of Article 388, paragraph (1) and the correction standards of Article 17-2, paragraph (1) of the Supplementary Provisions of that Act".
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### 第六条（市町村民税に関する経過措置） — Transitional Measures Concerning Municipal Inhabitant Tax
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suppl-4121-4/art-6 · https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-6
**第一項** 次項に定めるものを除き、新法の規定中個人の市町村民税に関する部分は、平成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。
suppl-4121-4/art-6/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-6/par-1
Except as provided for in the following paragraph, the provisions of the New Act concerning individual municipal inhabitant tax apply to individual municipal inhabitant tax for fiscal year 2000 and thereafter, and the provisions then in force continue to govern individual municipal inhabitant tax up to fiscal year 1999.
machine translation, not official
**第二項** 新法附則第三十五条の三の規定は、平成十三年度以後の年度分の個人の市町村民税について適用し、平成十二年度分までの個人の市町村民税については、なお従前の例による。
suppl-4121-4/art-6/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-6/par-2
The provisions of Article 35-3 of the Supplementary Provisions of the New Act apply to individual municipal inhabitant tax for fiscal year 2001 and thereafter, and the provisions then in force continue to govern individual municipal inhabitant tax up to fiscal year 2000.
machine translation, not official
**第三項** 新法第二百九十四条第七項及び第三百二十一条の八第一項の規定は、施行日以後に終了する事業年度分の法人の市町村民税について適用する。
suppl-4121-4/art-6/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-6/par-3
The provisions of Article 294, paragraph (7) and Article 321-8, paragraph (1) of the New Act apply to corporate municipal inhabitant tax for business years ending on or after the Effective Date.
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### 第七条（固定資産税に関する経過措置） — Transitional Measures Concerning Fixed Assets Tax
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suppl-4121-4/art-7 · https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-7
**第一項** 別段の定めがあるものを除き、新法の規定中固定資産税に関する部分は、平成十二年度以後の年度分の固定資産税について適用し、平成十一年度分までの固定資産税については、なお従前の例による。
suppl-4121-4/art-7/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-7/par-1
Except as otherwise specially provided, the provisions of the New Act concerning fixed assets tax apply to fixed assets tax for fiscal year 2000 and thereafter, and the provisions then in force continue to govern fixed assets tax up to fiscal year 1999.
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**第二項** 労働災害防止協会で鉱業に係る労働災害の防止を目的として組織されたものが平成十四年三月三十一日までに取得した旧法第三百四十八条第二項第十九号の三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、同号の規定は、なおその効力を有する。
suppl-4121-4/art-7/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-7/par-2
The provisions of Article 348, paragraph (2), item (xix)-3 of the Former Act remain in force with respect to fixed assets tax imposed on fixed assets prescribed in that item that an Industrial Accident Prevention Association organized for the purpose of preventing industrial accidents relating to mining acquires by March 31, 2002.
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**第三項** 新法第三百四十九条の三第十八項の規定は、平成十一年一月二日以後に取得された同項に規定する家屋及び償却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十八項に規定する家屋及び償却資産に対して課する固定資産税については、なお従前の例による。
suppl-4121-4/art-7/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-7/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-7/par-3
The provisions of Article 349-3, paragraph (18) of the New Act apply to fixed assets tax for fiscal year 2000 and thereafter imposed on houses and depreciable assets prescribed in that paragraph that were acquired on or after January 2, 1999, and the provisions then in force continue to govern fixed assets tax imposed on houses and depreciable assets prescribed in Article 349-3, paragraph (18) of the Former Act that were acquired by January 1, 1999.
machine translation, not official
**第四項** 新法第三百四十九条の三第三十七項の規定は、施行日以後に取得された同項に規定する償却資産に対して課する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、施行日前に取得された旧法第三百四十九条の三第三十七項に規定する償却資産に対して課する固定資産税については、なお従前の例による。
suppl-4121-4/art-7/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-7/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-7/par-4
The provisions of Article 349-3, paragraph (37) of the New Act apply to fixed assets tax for fiscal year 2001 and thereafter imposed on depreciable assets prescribed in that paragraph that were acquired on or after the Effective Date, and the provisions then in force continue to govern fixed assets tax imposed on depreciable assets prescribed in Article 349-3, paragraph (37) of the Former Act that were acquired before the Effective Date.
machine translation, not official
**第五項** 新法附則第十五条第五項第八号の規定は、施行日以後に取得された同号に規定する処理施設に対して課する平成十三年度以後の年度分の固定資産税について適用する。
suppl-4121-4/art-7/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-7/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-7/par-5
The provisions of Article 15, paragraph (5), item (viii) of the Supplementary Provisions of the New Act apply to fixed assets tax for fiscal year 2001 and thereafter imposed on processing facilities prescribed in that item that were acquired on or after the Effective Date.
machine translation, not official
**第六項** 平成九年一月二日から平成十二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七項に規定する構築物に対して課する固定資産税については、なお従前の例による。
suppl-4121-4/art-7/par-6 · https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-7/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-7/par-6
The provisions then in force continue to govern fixed assets tax imposed on structures prescribed in Article 15, paragraph (7) of the Supplementary Provisions of the Former Act that were installed between January 2, 1997 and March 31, 2000.
machine translation, not official
**第七項** 平成七年一月二日から平成十二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十六項に規定する機械及び装置に対して課する固定資産税については、なお従前の例による。
suppl-4121-4/art-7/par-7 · https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-7/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-7/par-7
The provisions then in force continue to govern fixed assets tax imposed on machinery and equipment prescribed in Article 15, paragraph (16) of the Supplementary Provisions of the Former Act that were acquired between January 2, 1995 and March 31, 2000.
machine translation, not official
**第八項** 平成七年四月一日から平成十二年三月三十一日までの間に新たに取得された旧法附則第十五条第二十二項に規定する機械その他の設備に対して課する固定資産税については、なお従前の例による。
suppl-4121-4/art-7/par-8 · https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-7/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-7/par-8
The provisions then in force continue to govern fixed assets tax imposed on machinery and other equipment prescribed in Article 15, paragraph (22) of the Supplementary Provisions of the Former Act that were newly acquired between April 1, 1995 and March 31, 2000.
machine translation, not official
**第九項** 平成八年四月一日から平成十二年三月三十一日までの間に新たに取得された旧法附則第十五条第二十四項に規定する償却資産に対して課する固定資産税については、なお従前の例による。
suppl-4121-4/art-7/par-9 · https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-7/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-7/par-9
The provisions then in force continue to govern fixed assets tax imposed on depreciable assets prescribed in Article 15, paragraph (24) of the Supplementary Provisions of the Former Act that were newly acquired between April 1, 1996 and March 31, 2000.
machine translation, not official
**第十項** 平成七年四月一日から平成十二年三月三十一日までの間に新たに取得された旧法附則第十五条第二十五項に規定する機械及び装置に対して課する固定資産税については、なお従前の例による。
suppl-4121-4/art-7/par-10 · https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-7/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-7/par-10
The provisions then in force continue to govern fixed assets tax imposed on machinery and equipment prescribed in Article 15, paragraph (25) of the Supplementary Provisions of the Former Act that were newly acquired between April 1, 1995 and March 31, 2000.
machine translation, not official
**第十一項** 平成八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た旧法附則第十五条第二十九項に規定する電気通信設備に対して課する固定資産税については、なお従前の例による。
suppl-4121-4/art-7/par-11 · https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-7/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-7/par-11
The provisions then in force continue to govern fixed assets tax imposed on telecommunications facilities prescribed in Article 15, paragraph (29) of the Supplementary Provisions of the Former Act that were newly installed between April 1, 1996 and March 31, 2000.
machine translation, not official
**第十二項** 平成三年八月一日から食品流通構造改善促進法の一部を改正する法律（平成十二年法律第六十六号）の施行の日の前日までの間に取得された附則第一条第二号に掲げる改正規定による改正前の地方税法附則第十五条第三十三項に規定する機械及び装置に対して課する固定資産税については、なお従前の例による。
suppl-4121-4/art-7/par-12 · https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-7/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-7/par-12
The provisions then in force continue to govern fixed assets tax imposed on machinery and equipment prescribed in Article 15, paragraph (33) of the Supplementary Provisions of the Local Tax Act prior to amendment by the amending provisions listed in Article 1, item (ii) of the Supplementary Provisions that were acquired between August 1, 1991 and the day preceding the date of enforcement of the Act Partially Amending the Act on Promotion of Improvement of Food Distribution Structure (Act No. 66 of 2000).
machine translation, not official
**第十三項** 平成七年四月一日から平成十二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三十五項に規定する償却資産に対して課する固定資産税については、なお従前の例による。
suppl-4121-4/art-7/par-13 · https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-7/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-7/par-13
The provisions then in force continue to govern fixed assets tax imposed on depreciable assets prescribed in Article 15, paragraph (35) of the Supplementary Provisions of the Former Act that were acquired between April 1, 1995 and March 31, 2000.
machine translation, not official
**第十四項** 平成十年四月一日から平成十四年三月三十一日までの間に新たに建設された旧法附則第十五条第三十六項に規定する償却資産に対して課する固定資産税については、同項の規定は、なおその効力を有する。この場合において、施行日から平成十四年三月三十一日までの間に新たに建設された同項に規定する償却資産に対する同項の規定の適用については、同項中「平成十年四月一日から平成十二年三月三十一日まで」とあるのは「平成十二年四月一日から平成十四年三月三十一日まで」と、「六分の五の額とし、その後五年度分の固定資産税については、当該償却資産に係る固定資産税の課税標準となるべき価格の十分の九」とあるのは「十分の九」とする。
suppl-4121-4/art-7/par-14 · https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-7/par-14 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-7/par-14
The provisions of Article 15, paragraph (36) of the Supplementary Provisions of the Former Act remain in force with respect to fixed assets tax imposed on depreciable assets prescribed in that paragraph that were newly constructed between April 1, 1998 and March 31, 2002. In this case, with regard to the application of the provisions of Article 15, paragraph (36) of the Supplementary Provisions of the Former Act to depreciable assets prescribed in that paragraph that were newly constructed between the Effective Date and March 31, 2002, "from April 1, 1998 to March 31, 2000" in that paragraph is deemed to be replaced with "from April 1, 2000 to March 31, 2002", and "the amount of five-sixths, and for fixed assets tax for the following five fiscal years, nine-tenths of the price that is to be the tax base for fixed assets tax relating to the depreciable assets" is deemed to be replaced with "nine-tenths".
machine translation, not official
**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たに取得された旧法附則第十五条第四十七項に規定する機器に対して課する固定資産税については、なお従前の例による。
suppl-4121-4/art-7/par-15 · https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-7/par-15 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-7/par-15
The provisions then in force continue to govern fixed assets tax imposed on equipment prescribed in Article 15, paragraph (47) of the Supplementary Provisions of the Former Act that was newly acquired between April 1, 1998 and March 31, 2000.
machine translation, not official
**第十六項** 平成四年一月一日から平成十一年十二月三十一日までの間に新築された旧法附則第十六条第四項に規定する貸家住宅の敷地の用に供する土地のうち同項に規定する旧農地に対して課する固定資産税については、なお従前の例による。
suppl-4121-4/art-7/par-16 · https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-7/par-16 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-7/par-16
The provisions then in force continue to govern fixed assets tax imposed on former farmland prescribed in Article 16, paragraph (4) of the Supplementary Provisions of the Former Act, among land used as the site of rental housing prescribed in that paragraph that was newly constructed between January 1, 1992 and December 31, 1999.
machine translation, not official
**第十七項** 平成七年一月十七日から平成十二年三月三十一日までの間に取得（共有持分の取得を含む。）され、又は改良された旧法附則第十六条の二第十項に規定する償却資産に対して課する固定資産税については、同項及び同条第十二項の規定は、なおその効力を有する。この場合において、同条第十項中「自治大臣」とあるのは、「総務大臣」とする。
suppl-4121-4/art-7/par-17 · https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-7/par-17 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-7/par-17
The provisions of Article 16-2, paragraph (10) and paragraph (12) of the Supplementary Provisions of the Former Act remain in force with respect to fixed assets tax imposed on depreciable assets prescribed in Article 16-2, paragraph (10) of the Supplementary Provisions of the Former Act that were acquired (including the acquisition of a share of co-ownership) or improved between January 17, 1995 and March 31, 2000. In this case, "Minister of Home Affairs" in Article 16-2, paragraph (10) of the Supplementary Provisions of the Former Act is deemed to be replaced with "Minister for Internal Affairs and Communications".
machine translation, not official
**第十八項** 平成七年一月十七日から平成十二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十六条の二第十一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、同項及び同条第十二項の規定は、なおその効力を有する。この場合において、同条第十一項中「自治大臣」とあるのは、「総務大臣」とする。
suppl-4121-4/art-7/par-18 · https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-7/par-18 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-7/par-18
The provisions of Article 16-2, paragraph (11) and paragraph (12) of the Supplementary Provisions of the Former Act remain in force with respect to fixed assets tax imposed on structures prescribed in Article 16-2, paragraph (11) of the Supplementary Provisions of the Former Act that were acquired or improved between January 17, 1995 and March 31, 2000. In this case, "Minister of Home Affairs" in Article 16-2, paragraph (11) of the Supplementary Provisions of the Former Act is deemed to be replaced with "Minister for Internal Affairs and Communications".
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### 第八条
suppl-4121-4/art-8 · https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-8
**第一項** 平成十二年度分の固定資産税に限り、新法附則第十八条第一項、第十八条の二、第十九条第一項又は第十九条の四の規定の適用を受ける土地に対して課する固定資産税については、市町村長は、新法附則第二十八条第一項の規定により土地課税台帳等に登録された同項各号に定める額及び同項の比準課税標準額並びに同条第二項の規定により土地課税台帳等に登録された同項各号に定める額については、これらの額を当該土地の所有者に通知することにより新法第四百十五条の規定による固定資産課税台帳の縦覧に代えることができる。この場合において、当該土地の新法附則第二十八条第一項の比準課税標準額に係る新法附則第二十二条第一項の規定により読み替えて適用される新法第四百十七条第一項の規定の適用については、同項中「第四百十五条第一項の規定によつて固定資産課税台帳又はその写しを縦覧に供した日以後において固定資産の価格等（附則第二十八条第一項の比準課税標準額を含む。以下本項において同じ。）の登録がなされていないこと又は登録された価格等」とあるのは「地方税法等の一部を改正する法律（平成十二年法律第四号）附則第八条の規定による附則第二十八条第一項の比準課税標準額の通知をした日以後において当該通知に係る同項の比準課税標準額」と、「価格若しくは同項の比準課税標準額」とあるのは「同項の比準課税標準額」と、「価格等を」とあるのは「同項の比準課税標準額を」とする。
suppl-4121-4/art-8/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-8/par-1
For fixed assets tax for fiscal year 2000 only, with regard to fixed assets tax imposed on land subject to the application of Article 18, paragraph (1), Article 18-2, Article 19, paragraph (1) or Article 19-4 of the Supplementary Provisions of the New Act, the mayor of the municipality may, by notifying the owner of the land of the amounts specified in the items of Article 28, paragraph (1) of the Supplementary Provisions of the New Act and the comparison-based tax base under that paragraph registered in the land tax ledgers, etc. pursuant to that paragraph, and of the amounts specified in the items of Article 28, paragraph (2) of the Supplementary Provisions of the New Act registered in the land tax ledgers, etc. pursuant to that paragraph, substitute that notification for the inspection of the fixed assets tax ledger under Article 415 of the New Act. In this case, with regard to the application of Article 417, paragraph (1) of the New Act as applied with terms replaced pursuant to Article 22, paragraph (1) of the Supplementary Provisions of the New Act in relation to the comparison-based tax base of that land under Article 28, paragraph (1) of the Supplementary Provisions of the New Act, "that, on or after the day on which the fixed assets tax ledger or a copy of it was made available for inspection pursuant to the provisions of Article 415, paragraph (1), the price, etc. of fixed assets (including the comparison-based tax base under Article 28, paragraph (1) of the Supplementary Provisions; the same applies hereinafter in this paragraph) has not been registered, or the registered price, etc." in that paragraph is deemed to be replaced with "the comparison-based tax base under Article 28, paragraph (1) of the Supplementary Provisions relating to the notification, on or after the day on which that notification of the comparison-based tax base under Article 28, paragraph (1) of the Supplementary Provisions was given pursuant to Article 8 of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 4 of 2000)", "the price or the comparison-based tax base under Article 28, paragraph (1) of the Supplementary Provisions" in that paragraph is deemed to be replaced with "the comparison-based tax base under Article 28, paragraph (1) of the Supplementary Provisions", and "the price, etc." in that paragraph is deemed to be replaced with "the comparison-based tax base under Article 28, paragraph (1) of the Supplementary Provisions".
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### 第九条
suppl-4121-4/art-9 · https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-9
**第一項** 平成十二年度分の固定資産税又は都市計画税に限り、市町村は、宅地等（新法附則第十七条第二号に規定する宅地等をいう。以下同じ。）に対して課する固定資産税又は都市計画税について、新法第三百六十四条第二項の納税通知書の交付期限までに、新法附則第十八条第一項に規定する宅地等調整固定資産税額、新法附則第十八条の二に規定する商業地等調整固定資産税額若しくは新法附則第二十五条第一項に規定する宅地等調整都市計画税額又は新法附則第二十七条の三の規定による減額後の都市計画税額の算定ができない場合には、当該宅地等について旧法附則第十八条第一項、第十八条の二、第二十五条第一項又は第二十七条の三の規定の例により仮に算定した当該宅地等に係る固定資産税額又は都市計画税額に相当する額（以下この条において「仮算定税額」という。）を当該年度の納期の数で除して得た額の範囲において、当該宅地等に係る固定資産税又は都市計画税をそれぞれの納期において徴収することができる。
suppl-4121-4/art-9/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-9/par-1
For fixed assets tax or city planning tax for fiscal year 2000 only, where a municipality is unable to calculate, by the deadline for issuing the tax notice under Article 364, paragraph (2) of the New Act, the adjusted fixed assets tax amount for building land, etc. prescribed in Article 18, paragraph (1) of the Supplementary Provisions of the New Act, the adjusted fixed assets tax on commercial land, etc. prescribed in Article 18-2 of the Supplementary Provisions of the New Act, the adjusted city planning tax on building land, etc. prescribed in Article 25, paragraph (1) of the Supplementary Provisions of the New Act, or the city planning tax amount after the reduction under Article 27-3 of the Supplementary Provisions of the New Act, with respect to fixed assets tax or city planning tax imposed on building land, etc. (meaning building land, etc. prescribed in Article 17, item (ii) of the Supplementary Provisions of the New Act; the same applies hereinafter), the municipality may collect the fixed assets tax or city planning tax relating to that building land, etc. at each payment period, within the range of the amount obtained by dividing the amount equivalent to the fixed assets tax amount or city planning tax amount relating to that building land, etc. that has been provisionally calculated in accordance with the rules of Article 18, paragraph (1), Article 18-2, Article 25, paragraph (1) or Article 27-3 of the Supplementary Provisions of the Former Act (hereinafter in this Article referred to as the "provisionally calculated tax") by the number of payment periods of that fiscal year.
machine translation, not official
**第二項** 市町村長は、前項の規定により固定資産税又は都市計画税を賦課した後において、当該宅地等に係る平成十二年度分の固定資産税又は都市計画税の税額の算定（以下この条において「本算定」という。）をした場合には、遅滞なく、その旨を納税者に通知しなければならない。この場合において、既に賦課した固定資産税額又は都市計画税額が当該宅地等に係る平成十二年度分の固定資産税額又は都市計画税額（以下この条において「本算定税額」という。）に満たないときは本算定が行われた日以後の納期においてその不足税額を徴収し、既に徴収した固定資産税額又は都市計画税額が本算定税額を超えるときは新法第十七条又は第十七条の二の規定の例によって、その過納額を還付し、又は当該納税義務者の未納に係る地方団体の徴収金に充当しなければならない。
suppl-4121-4/art-9/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-9/par-2
Where the mayor of the municipality, after assessing fixed assets tax or city planning tax pursuant to the preceding paragraph, has computed the amount of fixed assets tax or city planning tax for fiscal year 2000 relating to that building land, etc. (hereinafter in this Article referred to as the "final computation"), the mayor must notify the taxpayer to that effect without delay. In this case, where the fixed assets tax amount or city planning tax amount already assessed is less than the fixed assets tax amount or city planning tax amount for fiscal year 2000 relating to that building land, etc. (hereinafter in this Article referred to as the "finally computed tax amount"), the tax deficiency is to be collected at the payment period on or after the day on which the final computation was made, and where the fixed assets tax amount or city planning tax amount already collected exceeds the finally computed tax amount, the overpaid amount must be refunded, or appropriated to the local government levies unpaid by that person liable for tax, in accordance with the rules of Article 17 or Article 17-2 of the New Act.
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**第三項** 市町村長は、第一項の規定により固定資産税又は都市計画税を徴収する場合において当該固定資産税又は都市計画税の納税者に交付する納税通知書には、次の事項を内容とする記載をし、又は記載をした文書を添付しなければならない。
suppl-4121-4/art-9/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-9/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-9/par-3
When the mayor of the municipality collects fixed assets tax or city planning tax pursuant to the provisions of paragraph (1), the mayor must state the following matters in the tax notice delivered to the taxpayer of that fixed assets tax or city planning tax, or attach a document stating them:
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**一** 納税通知書に記載された土地に係る課税標準額及び税額は、宅地等については旧法附則第十八条第一項、第十八条の二、第二十五条第一項又は第二十七条の三の規定の例により仮に算定した額であり、又は当該仮に算定した額を含むものであること。
suppl-4121-4/art-9/par-3/item-1 · https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-9/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-9/par-3/item-1
that the tax base and tax amount relating to the land stated in the tax notice are, for building land, etc., amounts provisionally calculated in accordance with the rules of Article 18, paragraph (1), Article 18-2, Article 25, paragraph (1) or Article 27-3 of the Supplementary Provisions of the Former Act, or include such provisionally calculated amounts.
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**二** 既に賦課した仮算定税額が本算定税額に満たない場合においては本算定が行われた日以後の納期においてその不足税額を徴収し、既に徴収した仮算定税額が本算定税額を超える場合においてはその過納額を還付し、又は当該納税義務者の未納に係る地方団体の徴収金に充当するものであること。
suppl-4121-4/art-9/par-3/item-2 · https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-9/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-9/par-3/item-2
where the provisionally calculated tax already imposed is less than the finally computed tax amount, the shortfall in the tax is to be collected at the payment period on or after the day on which the final computation was made, and where the provisionally calculated tax already collected exceeds the finally computed tax amount, the overpaid amount is to be refunded, or appropriated to the unpaid local government levies of that person liable for tax.
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**第四項** 第一項の規定により徴収する固定資産税又は都市計画税について滞納処分をする場合には、当該宅地等について第二項の規定による通知が行われる日までの間は、財産の換価は、することができない。
suppl-4121-4/art-9/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-9/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-9/par-4
When delinquent tax collection procedures are carried out with respect to fixed assets tax or city planning tax collected pursuant to the provisions of paragraph (1), realization of property may not be carried out until the day on which the notification under the provisions of paragraph (2) is given with respect to that building land, etc.
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### 第十条（用途変更宅地等及び類似用途変更宅地等に対して課する固定資産税及び都市計画税に関する経過措置） — Transitional Measures concerning Fixed Assets Tax and City Planning Tax Imposed on Change-of-Use Building Land, etc. and Similar Change-of-Use Building Land, etc.
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suppl-4121-4/art-10 · https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-10
**第一項** 市町村は、平成十二年度から平成十四年度までの各年度分の固定資産税及び都市計画税について、条例で定めるところにより、新法附則第十八条の三の規定及び新法附則第二十五条の二において読み替えて準用する新法附則第十八条の三の規定を適用しないことができる。
suppl-4121-4/art-10/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-10/par-1
A municipality may, for fixed assets tax and city planning tax for each fiscal year from fiscal year 2000 through fiscal year 2002, as provided by Municipal Ordinance, refrain from applying the provisions of Article 18-3 of the Supplementary Provisions of the New Act and the provisions of Article 18-3 of the Supplementary Provisions of the New Act as applied mutatis mutandis with replacement of terms in Article 25-2 of the Supplementary Provisions of the New Act.
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**第二項** 前項の場合には、新法附則第十八条第二項第一号から第三号までに掲げる宅地等で平成十二年度から平成十四年度までの各年度に係る賦課期日において新法附則第十八条の三第一項の表の上欄に掲げる宅地等に該当するもの（次項の規定の適用を受ける宅地等を除く。）のうち、当該各年度の前年度に係る賦課期日においてそれぞれ同表の下欄に掲げる宅地等に該当したもの（以下この項において「用途変更宅地等」という。）に係る当該各年度分の固定資産税については、当該用途変更宅地等が当該各年度の前年度に係る賦課期日においてそれぞれ同表の上欄に掲げる宅地等であったものとみなして、新法附則第十七条及び第十八条の規定を適用する。
suppl-4121-4/art-10/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-10/par-2
In the case referred to in the preceding paragraph, with respect to fixed assets tax for each fiscal year, for change-of-use building land, etc. (meaning those among building land, etc. listed in Article 18, paragraph (2), items (i) through (iii) of the Supplementary Provisions of the New Act that fall under building land, etc. listed in the left-hand column of the table in Article 18-3, paragraph (1) of the Supplementary Provisions of the New Act on the assessment date for each fiscal year from fiscal year 2000 through fiscal year 2002 (excluding building land, etc. subject to the application of the following paragraph) and that fell under building land, etc. listed in the right-hand column of that table on the assessment date for the fiscal year preceding each such fiscal year; hereinafter in this paragraph referred to as "change-of-use building land, etc."), Articles 17 and 18 of the Supplementary Provisions of the New Act apply by deeming that change-of-use building land, etc. to have been, on the assessment date for the fiscal year preceding each such fiscal year, building land, etc. listed in the left-hand column of that table respectively.
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**第三項** 第一項の場合には、新法附則第十八条第二項第二号に掲げる宅地等で平成十二年度に係る賦課期日において新法附則第十八条の三第一項の表の上欄に掲げる宅地等に該当するもの（以下この項において「平成十二年度の宅地等」という。）、新法附則第十八条第二項第三号に掲げる宅地等で平成十三年度に係る賦課期日において同表の上欄に掲げる宅地等に該当するもの（以下この項において「平成十三年度の宅地等」という。）又は同条第二項第四号に掲げる宅地等で平成十四年度に係る賦課期日において同表の上欄に掲げる宅地等に該当するもの（以下この項において「平成十四年度の宅地等」という。）のうち、当該宅地等の類似土地（新法附則第十七条第五号に規定する類似土地をいう。以下同じ。）が平成十二年度の宅地等にあっては平成十一年度、平成十三年度の宅地等にあっては平成十二年度、平成十四年度の宅地等にあっては平成十三年度に係る賦課期日（以下この項において「前年度に係る賦課期日」という。）においてそれぞれ同表の下欄に掲げる宅地等に該当したものに係る平成十二年度の宅地等にあっては平成十二年度分、平成十三年度の宅地等にあっては平成十三年度分、平成十四年度の宅地等にあっては平成十四年度分の固定資産税については、当該類似土地が前年度に係る賦課期日においてそれぞれ同表の上欄に掲げる宅地等であったものとみなして、新法附則第十七条及び第十八条の規定を適用する。
suppl-4121-4/art-10/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-10/par-3
In the case referred to in paragraph (1), with respect to fixed assets tax for fiscal year 2000 for fiscal 2000 building land, etc., for fiscal year 2001 for fiscal 2001 building land, etc., and for fiscal year 2002 for fiscal 2002 building land, etc., relating to those for which the similar land (meaning similar land prescribed in Article 17, item (v) of the Supplementary Provisions of the New Act; the same applies hereinafter) of that building land, etc. fell under building land, etc. listed in the right-hand column of that table on the assessment date for fiscal year 1999 in the case of fiscal 2000 building land, etc., on the assessment date for fiscal year 2000 in the case of fiscal 2001 building land, etc., and on the assessment date for fiscal year 2001 in the case of fiscal 2002 building land, etc. (hereinafter in this paragraph referred to as the "assessment date for the previous fiscal year"), among building land, etc. listed in Article 18, paragraph (2), item (ii) of the Supplementary Provisions of the New Act that falls under building land, etc. listed in the left-hand column of the table in Article 18-3, paragraph (1) of the Supplementary Provisions of the New Act on the assessment date for fiscal year 2000 (hereinafter in this paragraph referred to as "fiscal 2000 building land, etc."), building land, etc. listed in Article 18, paragraph (2), item (iii) of the Supplementary Provisions of the New Act that falls under building land, etc. listed in the left-hand column of that table on the assessment date for fiscal year 2001 (hereinafter in this paragraph referred to as "fiscal 2001 building land, etc."), or building land, etc. listed in Article 18, paragraph (2), item (iv) of the Supplementary Provisions of the New Act that falls under building land, etc. listed in the left-hand column of that table on the assessment date for fiscal year 2002 (hereinafter in this paragraph referred to as "fiscal 2002 building land, etc."), Articles 17 and 18 of the Supplementary Provisions of the New Act apply by deeming that similar land to have been, on the assessment date for the previous fiscal year, building land, etc. listed in the left-hand column of that table respectively.
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**第四項** 第一項の場合には、平成十二年度から平成十四年度までの各年度に係る賦課期日において新法附則第十八条の三第一項に規定する小規模住宅用地である部分（以下この項において「小規模住宅用地である部分」という。）、同条第一項に規定する一般住宅用地である部分（以下この項において「一般住宅用地である部分」という。）又は同条第一項に規定する非住宅用宅地等である部分（以下この項において「非住宅用宅地等である部分」という。）のうちいずれか二以上を併せ有する宅地等に係る当該各年度分の固定資産税に係る新法附則第十七条、第十八条及び第十八条の二並びに前二項の規定の適用については、当該小規模住宅用地である部分、一般住宅用地である部分又は非住宅用宅地等である部分をそれぞれ一の宅地等とみなす。
suppl-4121-4/art-10/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-10/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-10/par-4
In the case referred to in paragraph (1), with regard to the application of Articles 17, 18 and 18-2 of the Supplementary Provisions of the New Act and the preceding two paragraphs to fixed assets tax for each fiscal year relating to building land, etc. that has two or more of the part that is small-scale residential land prescribed in Article 18-3, paragraph (1) of the Supplementary Provisions of the New Act (hereinafter in this paragraph referred to as the "part that is small-scale residential land"), the part that is general residential land prescribed in Article 18-3, paragraph (1) of the Supplementary Provisions of the New Act (hereinafter in this paragraph referred to as the "part that is general residential land") and the part that is non-residential building land, etc. prescribed in Article 18-3, paragraph (1) of the Supplementary Provisions of the New Act (hereinafter in this paragraph referred to as the "part that is non-residential building land, etc.") on the assessment date for each fiscal year from fiscal year 2000 through fiscal year 2002, the part that is small-scale residential land, the part that is general residential land and the part that is non-residential building land, etc. are each deemed to be a single unit of building land, etc.
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**第五項** 前三項の規定は、平成十二年度から平成十四年度までの各年度分の都市計画税について準用する。この場合において、第二項中「附則第十八条第二項第一号から第三号まで」とあるのは「附則第二十五条第二項において読み替えられた新法附則第十八条第二項第一号から第三号まで」と、「及び第十八条」とあるのは「及び第二十五条」と、第三項中「附則第十八条第二項第二号」とあるのは「附則第二十五条第二項において読み替えられた新法附則第十八条第二項第二号」と、「附則第十八条第二項第三号」とあるのは「附則第二十五条第二項において読み替えられた新法附則第十八条第二項第三号」と、「及び第十八条」とあるのは「及び第二十五条」と、前項中「、第十八条及び第十八条の二」とあるのは「及び第二十五条」と読み替えるものとする。
suppl-4121-4/art-10/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-10/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-10/par-5
The provisions of the preceding three paragraphs apply mutatis mutandis to city planning tax for each fiscal year from fiscal year 2000 through fiscal year 2002. In this case, in paragraph (2), "Article 18, paragraph (2), items (i) through (iii) of the Supplementary Provisions" is deemed to be replaced with "Article 18, paragraph (2), items (i) through (iii) of the Supplementary Provisions of the New Act as read with replacements in Article 25, paragraph (2) of the Supplementary Provisions", and "and 18" is deemed to be replaced with "and 25"; in paragraph (3), "Article 18, paragraph (2), item (ii) of the Supplementary Provisions" is deemed to be replaced with "Article 18, paragraph (2), item (ii) of the Supplementary Provisions of the New Act as read with replacements in Article 25, paragraph (2) of the Supplementary Provisions", "Article 18, paragraph (2), item (iii) of the Supplementary Provisions" is deemed to be replaced with "Article 18, paragraph (2), item (iii) of the Supplementary Provisions of the New Act as read with replacements in Article 25, paragraph (2) of the Supplementary Provisions", and "and 18" is deemed to be replaced with "and 25"; and in the preceding paragraph, ", 18 and 18-2" is deemed to be replaced with "and 25".
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### 第十一条（市街化区域農地に対して課する固定資産税又は都市計画税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions for Fixed Assets Tax or City Planning Tax Imposed on Farmland in an Urbanization Promotion Area
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suppl-4121-4/art-11 · https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-11
**第一項** 新法附則第十九条の二第一項に規定する市街化区域農地（旧法附則第十九条の三第二項の規定により平成五年度に係る賦課期日に市街化区域農地として所在したものとみなされた土地、同条第三項において準用する同条第二項の規定により同条第三項の規定により読み替えられた同条第一項に規定する市街化区域設定年度（以下この項において「市街化区域設定年度」という。）に係る賦課期日に市街化区域農地として所在したものとみなされた土地及び地方税法等の一部を改正する法律（平成五年法律第四号。以下この項において「平成五年改正法」という。）附則第九条第二項の規定によりなお効力を有するものとして読み替えて適用される平成五年改正法第一条の規定による改正前の地方税法（以下この項において「平成五年改正前の地方税法」という。）附則第十九条の三第三項において準用する同条第二項の規定により平成五年度に係る賦課期日に市街化区域農地として所在したものとみなされた土地を含む。以下この条において「市街化区域農地」という。）で平成八年度から平成十一年度までの各年度分の固定資産税について旧法附則第十九条の三第一項ただし書（同条第三項において準用する場合を含む。）の規定又は平成五年改正法附則第九条第二項の規定によりなお効力を有するものとして読み替えて適用される平成五年改正前の地方税法附則第十九条の三第三項において準用する同条第一項ただし書の規定の適用を受けたもの（以下この条において「軽減適用市街化区域農地」という。）のうち、平成十二年度分の固定資産税について新法附則第十九条の四第六項の規定の適用を受ける市街化区域農地以外のものに係る同年度分の固定資産税については、新法附則第十七条第四号に規定する前年度課税標準額（以下この条において「前年度課税標準額」という。）又は同条第五号に規定する比準課税標準額（以下この条において「比準課税標準額」という。）は、当該軽減適用市街化区域農地又は当該軽減適用市街化区域農地の類似土地が市街化区域設定年度から平成十一年度（市街化区域設定年度が平成七年度以前である場合には、当該市街化区域設定年度から起算して三年度を経過した年度）までの各年度（以下この条において「軽減適用年度」という。）に係る賦課期日において、それぞれ旧法附則第十九条の三第一項本文（同条第三項において準用する場合を含む。）の規定又は平成五年改正法附則第九条第二項の規定によりなお効力を有するものとして読み替えて適用される平成五年改正前の地方税法附則第十九条の三第三項において準用する同条第一項本文の規定の適用を受け、かつ、旧法附則第十九条の三第一項ただし書（同条第三項において準用する場合を含む。）の規定又は平成五年改正法附則第九条第二項の規定によりなお効力を有するものとして読み替えて適用される平成五年改正前の地方税法附則第十九条の三第三項において準用する同条第一項ただし書の規定の適用を受けない市街化区域農地（以下この条において「軽減適用外市街化区域農地」という。）であったものとみなして算定した額（当該額が当該軽減適用市街化区域農地又は当該軽減適用市街化区域農地の類似土地が軽減適用年度に係る賦課期日においてそれぞれ軽減適用外市街化区域農地であったものとみなさない場合に平成十二年度分の固定資産税に係る前年度課税標準額又は比準課税標準額となるべき額以上である場合には、当該前年度課税標準額又は比準課税標準額となるべき額）とする。
suppl-4121-4/art-11/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-11/par-1
With regard to fixed assets tax for fiscal year 2000 on those of farmland in an urbanization promotion area prescribed in Article 19-2, paragraph (1) of the Supplementary Provisions of the New Act (including land deemed, pursuant to Article 19-3, paragraph (2) of the Supplementary Provisions of the Former Act, to have been located as farmland in an urbanization promotion area on the assessment date for fiscal year 1993; land deemed, pursuant to Article 19-3, paragraph (2) of the Supplementary Provisions of the Former Act as applied mutatis mutandis in paragraph (3) of that Article, to have been located as farmland in an urbanization promotion area on the assessment date for the urbanization promotion area designation year (meaning the urbanization promotion area designation year prescribed in Article 19-3, paragraph (1) of the Supplementary Provisions of the Former Act as read with replacements pursuant to paragraph (3) of that Article; hereinafter in this paragraph referred to as the "urbanization promotion area designation year"); and land deemed, pursuant to Article 19-3, paragraph (2) of the Supplementary Provisions of the Local Tax Act prior to amendment by Article 1 of the Act Partially Amending the Local Tax Act, etc. (Act No. 4 of 1993; hereinafter in this paragraph referred to as the "1993 Amendment Act"), which remains in force and is applied with replacement of terms pursuant to Article 9, paragraph (2) of the Supplementary Provisions of the 1993 Amendment Act (hereinafter in this paragraph referred to as the "Local Tax Act Before the 1993 Amendment"), as applied mutatis mutandis in Article 19-3, paragraph (3) of the Supplementary Provisions of the Local Tax Act Before the 1993 Amendment, to have been located as farmland in an urbanization promotion area on the assessment date for fiscal year 1993; hereinafter in this Article referred to as "farmland in an urbanization promotion area") that were subject, for fixed assets tax for each fiscal year from fiscal year 1996 through fiscal year 1999, to the application of the proviso to Article 19-3, paragraph (1) of the Supplementary Provisions of the Former Act (including as applied mutatis mutandis pursuant to paragraph (3) of that Article) or of the proviso to Article 19-3, paragraph (1) of the Supplementary Provisions of the Local Tax Act Before the 1993 Amendment as applied mutatis mutandis pursuant to paragraph (3) of that Article, which remains in force and is applied with replacement of terms pursuant to Article 9, paragraph (2) of the Supplementary Provisions of the 1993 Amendment Act (hereinafter in this Article referred to as "farmland in an urbanization promotion area under the reduction"), excluding farmland in an urbanization promotion area subject to the application of Article 19-4, paragraph (6) of the Supplementary Provisions of the New Act for fixed assets tax for fiscal year 2000, the prior-year tax base prescribed in Article 17, item (iv) of the Supplementary Provisions of the New Act (hereinafter in this Article referred to as the "prior-year tax base") or the comparison-based tax base prescribed in item (v) of that Article (hereinafter in this Article referred to as the "comparison-based tax base") is the amount calculated by deeming that farmland in an urbanization promotion area under the reduction, or the similar land of that farmland in an urbanization promotion area under the reduction, to have been, on the assessment date for each fiscal year from the urbanization promotion area designation year through fiscal year 1999 (where the urbanization promotion area designation year is fiscal year 1995 or earlier, through the fiscal year in which three fiscal years have elapsed counted from that urbanization promotion area designation year) (hereinafter in this Article referred to as the "reduction application years"), farmland in an urbanization promotion area that was subject to the application of the main clause of Article 19-3, paragraph (1) of the Supplementary Provisions of the Former Act (including as applied mutatis mutandis pursuant to paragraph (3) of that Article) or of the main clause of Article 19-3, paragraph (1) of the Supplementary Provisions of the Local Tax Act Before the 1993 Amendment as applied mutatis mutandis pursuant to paragraph (3) of that Article, which remains in force and is applied with replacement of terms pursuant to Article 9, paragraph (2) of the Supplementary Provisions of the 1993 Amendment Act, and was not subject to the application of the proviso to Article 19-3, paragraph (1) of the Supplementary Provisions of the Former Act (including as applied mutatis mutandis pursuant to paragraph (3) of that Article) or of the proviso to Article 19-3, paragraph (1) of the Supplementary Provisions of the Local Tax Act Before the 1993 Amendment as applied mutatis mutandis pursuant to paragraph (3) of that Article, which remains in force and is applied with replacement of terms pursuant to Article 9, paragraph (2) of the Supplementary Provisions of the 1993 Amendment Act (hereinafter in this Article referred to as "farmland in an urbanization promotion area outside the reduction") (where that amount is equal to or greater than the amount that would be the prior-year tax base or comparison-based tax base for fixed assets tax for fiscal year 2000 if that farmland in an urbanization promotion area under the reduction, or the similar land of that farmland in an urbanization promotion area under the reduction, were not deemed to have been farmland in an urbanization promotion area outside the reduction on the assessment date for the reduction application years, that amount that would be the prior-year tax base or comparison-based tax base).
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**第二項** 軽減適用市街化区域農地のうち、平成十二年度分の都市計画税について新法附則第二十七条の二第五項の規定の適用を受ける市街化区域農地以外のもの（以下この項及び次条において「特例適用外軽減適用市街化区域農地」という。）に係る同年度分の都市計画税については、前年度課税標準額又は比準課税標準額は、当該特例適用外軽減適用市街化区域農地又は当該特例適用外軽減適用市街化区域農地の類似土地が軽減適用年度に係る賦課期日においてそれぞれ軽減適用外市街化区域農地であったものとみなして算定した額（当該額が当該特例適用外軽減適用市街化区域農地又は当該特例適用外軽減適用市街化区域農地の類似土地が軽減適用年度に係る賦課期日においてそれぞれ軽減適用外市街化区域農地であったものとみなさない場合に平成十二年度分の都市計画税に係る前年度課税標準額又は比準課税標準額となるべき額以上である場合には、当該前年度課税標準額又は比準課税標準額となるべき額）とする。
suppl-4121-4/art-11/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-11/par-2
With regard to city planning tax for fiscal year 2000 on those of farmland in an urbanization promotion area under the reduction that are other than farmland in an urbanization promotion area subject to the application of Article 27-2, paragraph (5) of the Supplementary Provisions of the New Act for city planning tax for fiscal year 2000 (hereinafter in this paragraph and the following Article referred to as "reduced-tax farmland in an urbanization promotion area outside the special measure"), the prior-year tax base or the comparison-based tax base is the amount calculated by deeming that reduced-tax farmland in an urbanization promotion area outside the special measure, or the similar land of that reduced-tax farmland in an urbanization promotion area outside the special measure, to have been farmland in an urbanization promotion area outside the reduction on the assessment date for the reduction application years (where that amount is equal to or greater than the amount that would be the prior-year tax base or comparison-based tax base for city planning tax for fiscal year 2000 if that reduced-tax farmland in an urbanization promotion area outside the special measure, or the similar land of that reduced-tax farmland in an urbanization promotion area outside the special measure, were not deemed to have been farmland in an urbanization promotion area outside the reduction on the assessment date for the reduction application years, that amount that would be the prior-year tax base or comparison-based tax base).
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### 第十二条
suppl-4121-4/art-12 · https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-12
**第一項** 特例適用外軽減適用市街化区域農地又は新法附則第二十七条の二第五項の規定の適用を受ける新法附則第十九条の四第六項に規定する前年度軽減適用市街化区域農地に対する新法附則第二十七条の三の規定の適用については、同条第一項第一号中「住宅用地である宅地等のうち当該宅地等の当該年度の負担水準が〇・八以上のもの、商業地等のうち当該商業地等の当該年度の負担水準が、平成十二年度及び平成十三年度にあつては〇・六以上〇・七五以下、平成十四年度にあつては〇・六以上〇・七以下のもの並びに特定市街化区域農地」とあるのは「特定市街化区域農地」と、「並びにこれらの土地以外の宅地評価土地（次号に掲げる土地を除く。）のうち当該宅地評価土地の」とあるのは「及び当該特定市街化区域農地以外の特定市街化区域農地のうちその」と、「当該宅地評価土地の当該年度の負担水準」とあるのは「その当該年度の負担水準」と、「〇・五（当該宅地評価土地が小規模住宅用地である場合にあつては〇・五五とし、当該宅地評価土地が商業地等である場合にあつては〇・四五とする。）」とあるのは「〇・五」と、同号イ（１）中「平成十一年度において平成十二年改正前の地方税法附則第二十七条の三第一項第一号に規定する据置減額適用土地である土地」とあるのは「平成九年度から平成十一年度までの各年度分の都市計画税について仮定前年度課税標準額等（当該特定市街化区域農地又は当該特定市街化区域農地の類似土地が附則第十九条の三第三項の規定により読み替えられた同条第一項に規定する市街化区域設定年度（以下本項において「市街化区域設定年度」という。）から当該各年度の前年度（市街化区域設定年度から起算して三年度を経過した年度が当該各年度の前々年度以前である場合には、当該市街化区域設定年度から起算して三年度を経過した年度）までの各年度に係る賦課期日において、それぞれ附則第十九条の三第一項本文（同条第三項において準用する場合を含む。）の規定又は地方税法等の一部を改正する法律（平成五年法律第四号。以下本項において「平成五年改正法」という。）附則第九条第二項の規定によりなお効力を有するものとして読み替えて適用される平成五年改正前の地方税法附則第十九条の三第三項において準用する同条第一項本文の規定の適用を受け、かつ、附則第十九条の三第一項ただし書（同条第三項において準用する場合を含む。）の規定又は平成五年改正法附則第九条第二項の規定によりなお効力を有するものとして読み替えて適用される平成五年改正前の地方税法附則第十九条の三第三項において準用する同条第一項ただし書の規定の適用を受けない市街化区域農地であつたものとみなした場合に当該各年度分の都市計画税に係る平成十二年改正前の地方税法附則第十七条第四号に規定する前年度課税標準額（以下本項において「前年度課税標準額」という。）又は同条第五号に規定する比準課税標準額（以下本項において「比準課税標準額」という。）となるべき額（当該額が当該各年度分の都市計画税に係る前年度課税標準額又は比準課税標準額となつた額以上である場合には、当該前年度課税標準額又は比準課税標準額となつた額）をいう。以下本項において同じ。）を前年度課税標準額又は比準課税標準額とした場合に平成十一年度において平成十二年改正前の地方税法附則第二十七条の三第一項第一号に規定する据置減額適用土地に該当する土地」と、「同号ハ（１）に規定する平成十年度据置減額適用土地（以下本項において「平成十年度据置減額適用土地」という。）であるときは同号ハ（１）に規定する平成十年度据置減額の基礎となる価額とし、平成十年度据置減額適用土地以外の土地であるときは同号ハ（２）に掲げる額」とあるのは「平成九年度分及び平成十年度分の都市計画税について仮定前年度課税標準額等を前年度課税標準額又は比準課税標準額とした場合に平成十二年改正前の地方税法附則第二十七条の三第一項第一号ハ（１）に規定する平成十年度据置減額適用土地に該当する土地（以下本項において「平成十年度据置減額適用土地」という。）であるときは平成九年度分及び平成十年度分の都市計画税について仮定前年度課税標準額等を前年度課税標準額又は比準課税標準額とした場合に同号ハ（１）に規定する平成十年度据置減額の基礎となる価額となるべき額とし、平成十年度据置減額適用土地以外の土地であるときは平成九年度分及び平成十年度分の都市計画税について仮定前年度課税標準額等を前年度課税標準額又は比準課税標準額とした場合に同号ハ（２）に掲げる額となるべき額」と、同号イ（３）中「、同年度分の都市計画税」とあるのは「、平成九年度から平成十一年度までの各年度分の都市計画税について仮定前年度課税標準額等を前年度課税標準額又は比準課税標準額とした場合に平成十一年度分の都市計画税」と、「平成十二年改正前の地方税法附則第二十五条第一項、第二十六条第一項又は第二十七条の二第一項」とあるのは「平成十二年改正前の地方税法附則第二十七条の二第一項」と、「これらの規定に規定する同年度分の都市計画税の課税標準となるべき額」とあるのは「平成九年度から平成十一年度までの各年度分の都市計画税について仮定前年度課税標準額等を前年度課税標準額又は比準課税標準額とした場合に同条第一項に規定する平成十一年度分の都市計画税の課税標準となるべき額となるべき額（以下本項において「仮定平成十一年度課税標準額」という。）」と、「同年度分の都市計画税の課税標準となるべき額を」とあるのは「仮定平成十一年度課税標準額を」とする。
suppl-4121-4/art-12/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-12/par-1
With regard to the application of Article 27-3 of the Supplementary Provisions of the New Act to reduced-tax farmland in an urbanization promotion area outside the special measure, or to farmland in an urbanization promotion area reduced in the previous fiscal year prescribed in Article 19-4, paragraph (6) of the Supplementary Provisions of the New Act that is subject to the application of Article 27-2, paragraph (5) of the Supplementary Provisions of the New Act, in Article 27-3, paragraph (1), item (i) of the Supplementary Provisions of the New Act, "those of building land, etc. that is residential land whose burden level for that fiscal year is 0.8 or more, those of commercial land, etc. whose burden level for that fiscal year is, for fiscal year 2000 and fiscal year 2001, 0.6 or more and 0.75 or less and, for fiscal year 2002, 0.6 or more and 0.7 or less, and specified farmland in an urbanization promotion area" is deemed to be replaced with "specified farmland in an urbanization promotion area"; "and, of land other than such land, land valued as building land (excluding land listed in the following item), the" is deemed to be replaced with "and, of specified farmland in an urbanization promotion area other than that specified farmland in an urbanization promotion area, the"; "burden level for that fiscal year of that land valued as building land" is deemed to be replaced with "burden level for that fiscal year of that land"; "0.5 (0.55 where that land valued as building land is small-scale residential land, and 0.45 where that land valued as building land is commercial land, etc.)" is deemed to be replaced with "0.5"; in (a), (1) of that item, "land that, in fiscal year 1999, is land subject to the frozen reduction prescribed in Article 27-3, paragraph (1), item (i) of the Supplementary Provisions of the Local Tax Act Before the 2000 Amendment" is deemed to be replaced with "land that falls under land subject to the frozen reduction prescribed in Article 27-3, paragraph (1), item (i) of the Supplementary Provisions of the Local Tax Act Before the 2000 Amendment in fiscal year 1999 where, for city planning tax for each fiscal year from fiscal year 1997 through fiscal year 1999, the assumed prior-year tax base, etc. (meaning the amount that would be the prior-year tax base prescribed in Article 17, item (iv) of the Supplementary Provisions of the Local Tax Act Before the 2000 Amendment (hereinafter in this paragraph referred to as the "prior-year tax base") or the comparison-based tax base prescribed in item (v) of that Article (hereinafter in this paragraph referred to as the "comparison-based tax base") for city planning tax for each such fiscal year if that specified farmland in an urbanization promotion area, or the similar land of that specified farmland in an urbanization promotion area, were deemed to have been, on the assessment date for each fiscal year from the urbanization promotion area designation year (meaning the urbanization promotion area designation year prescribed in Article 19-3, paragraph (1) of the Supplementary Provisions as read with replacements pursuant to paragraph (3) of that Article; hereinafter in this paragraph referred to as the "urbanization promotion area designation year") through the fiscal year preceding each such fiscal year (where the fiscal year in which three fiscal years have elapsed counted from the urbanization promotion area designation year is the fiscal year before the fiscal year preceding each such fiscal year or earlier, through the fiscal year in which three fiscal years have elapsed counted from that urbanization promotion area designation year), farmland in an urbanization promotion area that was subject to the application of the main clause of Article 19-3, paragraph (1) of the Supplementary Provisions (including as applied mutatis mutandis pursuant to paragraph (3) of that Article) or of the main clause of Article 19-3, paragraph (1) of the Supplementary Provisions of the Local Tax Act prior to amendment by Article 1 of the Act Partially Amending the Local Tax Act, etc. (Act No. 4 of 1993; hereinafter in this paragraph referred to as the "1993 Amendment Act") as applied mutatis mutandis pursuant to paragraph (3) of that Article, which remains in force and is applied with replacement of terms pursuant to Article 9, paragraph (2) of the Supplementary Provisions of the 1993 Amendment Act (hereinafter in this paragraph referred to as the "Local Tax Act Before the 1993 Amendment"), and was not subject to the application of the proviso to Article 19-3, paragraph (1) of the Supplementary Provisions (including as applied mutatis mutandis pursuant to paragraph (3) of that Article) or of the proviso to Article 19-3, paragraph (1) of the Supplementary Provisions of the Local Tax Act Before the 1993 Amendment as applied mutatis mutandis pursuant to paragraph (3) of that Article, which remains in force and is applied with replacement of terms pursuant to Article 9, paragraph (2) of the Supplementary Provisions of the 1993 Amendment Act (where that amount is equal to or greater than the amount that became the prior-year tax base or comparison-based tax base for city planning tax for each such fiscal year, the amount that became the prior-year tax base or comparison-based tax base); the same applies hereinafter in this paragraph) is taken as the prior-year tax base or comparison-based tax base"; "where the land is fiscal 1998 land subject to the frozen reduction prescribed in (c), (1) of that item (hereinafter in this paragraph referred to as "fiscal 1998 land subject to the frozen reduction"), the value serving as the basis of the fiscal 1998 frozen reduction prescribed in (c), (1) of that item, and where the land is land other than fiscal 1998 land subject to the frozen reduction, the amount listed in (c), (2) of that item" is deemed to be replaced with "where the land is land that falls under fiscal 1998 land subject to the frozen reduction prescribed in Article 27-3, paragraph (1), item (i), (c), (1) of the Supplementary Provisions of the Local Tax Act Before the 2000 Amendment (hereinafter in this paragraph referred to as "fiscal 1998 land subject to the frozen reduction") where the assumed prior-year tax base, etc. is taken as the prior-year tax base or comparison-based tax base for city planning tax for fiscal year 1997 and fiscal year 1998, the amount that would be the value serving as the basis of the fiscal 1998 frozen reduction prescribed in (c), (1) of that item where the assumed prior-year tax base, etc. is taken as the prior-year tax base or comparison-based tax base for city planning tax for fiscal year 1997 and fiscal year 1998, and where the land is land other than fiscal 1998 land subject to the frozen reduction, the amount that would be the amount listed in (c), (2) of that item where the assumed prior-year tax base, etc. is taken as the prior-year tax base or comparison-based tax base for city planning tax for fiscal year 1997 and fiscal year 1998"; in (a), (3) of that item, ", the city planning tax for that fiscal year" is deemed to be replaced with ", the city planning tax for fiscal year 1999 where the assumed prior-year tax base, etc. is taken as the prior-year tax base or comparison-based tax base for city planning tax for each fiscal year from fiscal year 1997 through fiscal year 1999", "Article 25, paragraph (1), Article 26, paragraph (1) or Article 27-2, paragraph (1) of the Supplementary Provisions of the Local Tax Act Before the 2000 Amendment" is deemed to be replaced with "Article 27-2, paragraph (1) of the Supplementary Provisions of the Local Tax Act Before the 2000 Amendment", "the amount that is to be the tax base for city planning tax for that fiscal year prescribed in those provisions" is deemed to be replaced with "the amount that would be the amount to be the tax base for city planning tax for fiscal year 1999 prescribed in Article 27-2, paragraph (1) of the Supplementary Provisions of the Local Tax Act Before the 2000 Amendment where the assumed prior-year tax base, etc. is taken as the prior-year tax base or comparison-based tax base for city planning tax for each fiscal year from fiscal year 1997 through fiscal year 1999 (hereinafter in this paragraph referred to as the "assumed fiscal 1999 tax base")", and "the amount that is to be the tax base for city planning tax for that fiscal year" is deemed to be replaced with "the assumed fiscal 1999 tax base".
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### 第十三条（特別土地保有税に関する経過措置） — Transitional Measures Concerning Special Land Holding Tax
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suppl-4121-4/art-13 · https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-13
**第一項** 別段の定めがあるものを除き、新法の規定中土地に対して課する特別土地保有税に関する部分は、平成十二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、平成十一年度分までの土地に対して課する特別土地保有税については、なお従前の例による。
suppl-4121-4/art-13/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-13/par-1
Except as otherwise specially provided, the provisions of the New Act concerning special land holding tax imposed on land apply to special land holding tax imposed on land for fiscal year 2000 and thereafter, and the provisions then in force continue to govern special land holding tax imposed on land up to fiscal year 1999.
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**第二項** 別段の定めがあるものを除き、新法の規定中土地の取得に対して課する特別土地保有税に関する部分は、施行日以後の土地の取得に対して課すべき特別土地保有税について適用し、施行日前の土地の取得に対して課する特別土地保有税については、なお従前の例による。
suppl-4121-4/art-13/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-13/par-2
Except as otherwise specially provided, the provisions of the New Act concerning special land holding tax imposed on the acquisition of land apply to special land holding tax to be imposed on the acquisition of land on or after the Effective Date, and the provisions then in force continue to govern special land holding tax imposed on the acquisition of land before the Effective Date.
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**第三項** 旧法第五百八十六条第二項第二号ニに規定する処理施設（施行日前に取得されたものに限る。）の用に供する土地に対して課する特別土地保有税については、なお従前の例による。
suppl-4121-4/art-13/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-13/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-13/par-3
The provisions then in force continue to govern special land holding tax imposed on land used for processing facilities prescribed in Article 586, paragraph (2), item (ii), (d) of the Former Act (limited to those acquired before the Effective Date).
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**第四項** 新法第五百八十六条第二項第二号ルの規定（土地に対して課する特別土地保有税に関する部分に限る。）は、同号に規定する処理施設で施行日以後に取得されるものの用に供する土地に対して課する特別土地保有税について適用する。
suppl-4121-4/art-13/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-13/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-13/par-4
The provisions of Article 586, paragraph (2), item (ii), (k) of the New Act (limited to the part concerning special land holding tax imposed on land) apply to special land holding tax imposed on land used for processing facilities prescribed in that item that are acquired on or after the Effective Date.
machine translation, not official
**第五項** 旧法附則第三十一条の二第二項に規定する土地（施行日前に取得されたものに限る。）に対して課する特別土地保有税については、なお従前の例による。
suppl-4121-4/art-13/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-13/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-13/par-5
The provisions then in force continue to govern special land holding tax imposed on land prescribed in Article 31-2, paragraph (2) of the Supplementary Provisions of the Former Act (limited to land acquired before the Effective Date).
machine translation, not official
**第六項** 新法附則第三十一条の三第三項の規定は、平成十二年一月一日以後の土地の取得に対して課すべき特別土地保有税について適用し、同日前の土地の取得に対して課する特別土地保有税については、なお従前の例による。
suppl-4121-4/art-13/par-6 · https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-13/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-13/par-6
The provisions of Article 31-3, paragraph (3) of the Supplementary Provisions of the New Act apply to special land holding tax to be imposed on the acquisition of land on or after January 1, 2000, and the provisions then in force continue to govern special land holding tax imposed on the acquisition of land before that day.
machine translation, not official
### 第十四条（自動車取得税に関する経過措置） — Transitional Measures Concerning Automobile Acquisition Tax
caption: machine translation, not official
suppl-4121-4/art-14 · https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-14
**第一項** 新法附則第三十二条第一項、第四項、第八項及び第十項の規定は、施行日以後の自動車の取得に対して課すべき自動車取得税について適用し、施行日前の自動車の取得に対して課する自動車取得税については、なお従前の例による。
suppl-4121-4/art-14/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-14/par-1
The provisions of Article 32, paragraphs (1), (4), (8) and (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.
machine translation, not official
**第二項** 施行日前の旧法附則第三十二条第九項に規定する自動車の取得に対して課する自動車取得税については、なお従前の例による。
suppl-4121-4/art-14/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-14/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-14/par-2
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, paragraph (9) of the Supplementary Provisions of the Former Act.
machine translation, not official
### 第十五条（事業所税に関する経過措置） — Transitional Measures Concerning Business Office Tax
caption: machine translation, not official
suppl-4121-4/art-15 · https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-15
**第一項** 附則第十八条第二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。以下この項及び附則第十八条第二項において同じ。）に関する部分は、施行日以後に終了する事業年度分の法人の事業及び平成十二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十二年前の年分の個人の事業及び平成十二年分の個人の事業で施行日前に廃止されたものに対して課する事業に係る事業所税については、なお従前の例による。
suppl-4121-4/art-15/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-15/par-1
Except as provided for in Article 18, paragraph (2) of the Supplementary Provisions, 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 Article 18, paragraph (2) of the Supplementary Provisions) 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 2000 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 2000, and on the business of an individual for 2000 that was discontinued before the Effective Date.
machine translation, not official
**第二項** 新法の規定中新増設に係る事業所税（新法第七百一条の三十二第二項に規定する新増設に係る事業所税をいう。以下この項において同じ。）に関する部分は、施行日以後に行われる事業所用家屋（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。以下この項において同じ。）の新築又は増築に対して課すべき新増設に係る事業所税について適用し、施行日前に行われた事業所用家屋の新築又は増築に対して課する新増設に係る事業所税については、なお従前の例による。
suppl-4121-4/art-15/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-15/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-15/par-2
The provisions of the New Act concerning business office tax on new construction or expansion (meaning business office tax on new construction or expansion prescribed in Article 701-32, paragraph (2) of the New Act; the same applies hereinafter in this paragraph) apply to business office tax on new construction or expansion to be imposed on the new construction or extension of a business premises building (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) carried out on or after the Effective Date, and the provisions then in force continue to govern business office tax on new construction or expansion imposed on the new construction or extension of a business premises building carried out before the Effective Date.
machine translation, not official
### 第十六条（都市計画税に関する経過措置） — Transitional Measures Concerning City Planning Tax
caption: machine translation, not official
suppl-4121-4/art-16 · https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-16 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-16
**第一項** 新法の規定中都市計画税に関する部分は、平成十二年度以後の年度分の都市計画税について適用し、平成十一年度分までの都市計画税については、なお従前の例による。
suppl-4121-4/art-16/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-16/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-16/par-1
The provisions of the New Act concerning city planning tax apply to city planning tax for fiscal year 2000 and thereafter, and the provisions then in force continue to govern city planning tax up to fiscal year 1999.
machine translation, not official
### 第十七条（国民健康保険税に関する経過措置） — Transitional Measures Concerning National Health Insurance Tax
caption: machine translation, not official
suppl-4121-4/art-17 · https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-17
**第一項** 新法第七百三条の四の規定は、平成十二年度以後の年度分の国民健康保険税について適用し、平成十一年度分までの国民健康保険税については、なお従前の例による。
suppl-4121-4/art-17/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-17/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-17/par-1
The provisions of Article 703-4 of the New Act apply to national health insurance tax for fiscal year 2000 and thereafter, and the provisions then in force continue to govern national health insurance tax up to fiscal year 1999.
machine translation, not official
### 第十八条（民間事業者の能力の活用により整備される特定施設に関する経過措置） — Transitional Measures Concerning Specified Facilities Developed by Utilizing the Capabilities of Private Businesses
caption: machine translation, not official
suppl-4121-4/art-18 · https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-18
**第一項** 昭和六十一年五月三十日から平成十二年三月三十一日までの間に取得され、又は建設されて事業の用に供された旧法附則第三十八条第二項に規定する家屋に対して課する固定資産税については、なお従前の例による。
suppl-4121-4/art-18/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-18/par-1
The provisions then in force continue to govern fixed assets tax imposed on a house prescribed in Article 38, paragraph (2) of the Supplementary Provisions of the Former Act that was acquired or constructed and put to use for business between May 30, 1986 and March 31, 2000.
machine translation, not official
**第二項** 旧法附則第三十八条第八項に規定する事業で同条第六項に規定する特定施設に係るもののうち当該施設に係る事業所等（新法第七百一条の三十一第一項第五号に規定する事業所等をいい、昭和六十一年五月三十日から平成十二年三月三十一日までの間に新設されたものに限る。）が新設された日から五年を経過する日以後に最初に終了する事業年度分までの当該施設に係る民間事業者の能力の活用による特定施設の整備の促進に関する臨時措置法（昭和六十一年法律第七十七号）第六条に規定する認定事業者が行う事業に対して課すべき事業に係る事業所税のうち資産割の課税標準となるべき事業所床面積の算定については、なお従前の例による。
suppl-4121-4/art-18/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-18/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-18/par-2
The provisions then in force continue to govern the calculation of the floor area of the place of business that is to be the tax base of the asset levy among the business office tax on business to be imposed on the business conducted by a certified business operator prescribed in Article 6 of the Act on Temporary Measures for Promoting the Development of Specified Facilities by Utilizing the Abilities of Private Business Operators (Act No. 77 of 1986) relating to a facility, for business years up to the first business year to end on or after the day on which five years elapse from the day on which the office or place of business (meaning an office or place of business prescribed in Article 701-31, paragraph (1), item (v) of the New Act, limited to those newly established between May 30, 1986 and March 31, 2000) relating to that facility was newly established, among the business prescribed in Article 38, paragraph (8) of the Supplementary Provisions of the Former Act that relates to a specified facility prescribed in paragraph (6) of that Article.
machine translation, not official
### 第十九条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
caption: machine translation, not official
suppl-4121-4/art-19 · https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-19 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-19
**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。
suppl-4121-4/art-19/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-19/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-19/par-1
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.
machine translation, not official
### 第二十一条（政令への委任） — Delegation to Cabinet Order
caption: machine translation, not official
suppl-4121-4/art-21 · https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-21 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-21
**第一項** 附則第二条から前条までに定めるもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-4121-4/art-21/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-21/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-21/par-1
Beyond what is provided for in Article 2 of the Supplementary Provisions through the preceding Article, Transitional Measures necessary for the enforcement of this Act are specified by Cabinet Order.
machine translation, not official
### 第二十三条（地方税法及び地方財政法の一部を改正する法律の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Local Tax Act and the Local Government Finance Act
caption: machine translation, not official
suppl-4121-4/art-23 · https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-23 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-23
**第一項** 前条の規定による改正後の地方税法及び地方財政法の一部を改正する法律附則第九条第四項及び第五項の規定は、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、平成十一年度分までの固定資産税については、なお従前の例による。
suppl-4121-4/art-23/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-23/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-23/par-1
The provisions of Article 9, paragraphs (4) and (5) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act and the Local Government Finance Act as amended by the provisions of the preceding Article apply to fixed assets tax for fiscal year 2000 and thereafter, and the provisions then in force continue to govern fixed assets tax up to fiscal year 1999.
machine translation, not official
### 第二十五条（地方税法等の一部を改正する法律の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Local Tax Act, etc.
caption: machine translation, not official
suppl-4121-4/art-25 · https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-25 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-25
**第一項** 前条の規定による改正後の地方税法等の一部を改正する法律附則第六条第九項、第十三項、第十八項及び第二十一項の規定は、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、平成十一年度分までの固定資産税については、なお従前の例による。
suppl-4121-4/art-25/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-25/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-25/par-1
The provisions of Article 6, paragraphs (9), (13), (18) and (21) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. as amended by the provisions of the preceding Article apply to fixed assets tax for fiscal year 2000 and thereafter, and the provisions then in force continue to govern fixed assets tax up to fiscal year 1999.
machine translation, not official
### 第二十九条（森林開発公団法の一部を改正する法律の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Forest Development Corporation Act
caption: machine translation, not official
suppl-4121-4/art-29 · https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-29 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-29
**第一項** 前条の規定による改正後の森林開発公団法の一部を改正する法律（次項において「新改正法」という。）附則第十一条第五項及び第七項並びに第二十一条第六項及び第八項の規定は、平成十二年度以後の年度分の固定資産税について適用する。
suppl-4121-4/art-29/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-29/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-29/par-1
The provisions of Article 11, paragraphs (5) and (7) and Article 21, paragraphs (6) and (8) of the Supplementary Provisions of the Act Partially Amending the Forest Development Corporation Act as amended by the provisions of the preceding Article (referred to as the "New Forest Development Corporation Act Amendment Act" in the following paragraph) apply to fixed assets tax for fiscal year 2000 and thereafter.
machine translation, not official
**第二項** 新改正法附則第二十一条第十項の規定は、平成十二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する。
suppl-4121-4/art-29/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-29/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-29/par-2
The provisions of Article 21, paragraph (10) of the Supplementary Provisions of the New Forest Development Corporation Act Amendment Act apply to special land holding tax imposed on land for fiscal year 2000 and thereafter.
machine translation, not official
---
## Cites
- suppl-4121-4/art-1/par-1/item-2: 附則第七条第十二項 → 地方税法 附則第七条第十二項 (Supplementary Provisions, Article 7, paragraph (12)), suppl-4121-4/art-7/par-12 — https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-7/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-7/par-12
- suppl-4121-4/art-1/par-1/item-2: 第十三項 → 地方税法 附則第七条第十三項 (Supplementary Provisions, Article 7, paragraph (13)), suppl-4121-4/art-7/par-13 — https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-7/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-7/par-13
- suppl-4121-4/art-2/par-1: 地方税法及び国有資産等所在市町村交付金法の一部を改正する法律（平成九年法律第九号）附則第七条第一項 → 地方税法 附則第七条第一項 (Supplementary Provisions, Article 7, paragraph (1)), suppl-4091-9/art-7/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-7/par-1
- suppl-4121-4/art-3/par-1: 次項 → 地方税法 附則第三条第二項 (Supplementary Provisions, Article 3, paragraph (2)), suppl-4121-4/art-3/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-3/par-2
- suppl-4121-4/art-3/par-2: 新法附則第三十五条の三 → 地方税法 附則第三十五条の三 (Supplementary Provisions, Article 35-3), suppl-3251-226/art-35-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3
- suppl-4121-4/art-3/par-3: 新法第二十四条第五項 → 地方税法 第二十四条第五項 (Article 24, paragraph (5)), art-24/par-5 — https://japanlaw.org/en/local-tax-act/art-24/par-5 · https://japanlaw.org/l/325AC0000000226/art-24/par-5
- suppl-4121-4/art-3/par-3: 第五十三条第一項 → 地方税法 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — https://japanlaw.org/en/local-tax-act/art-53/par-1 · https://japanlaw.org/l/325AC0000000226/art-53/par-1
- suppl-4121-4/art-5/par-2: 地方税法等の一部を改正する法律（平成十二年法律第四号）附則第五条第二項 → 地方税法 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-4121-4/art-5/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-5/par-2
- suppl-4121-4/art-5/par-3: 前項 → 地方税法 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-4121-4/art-5/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-5/par-2
- suppl-4121-4/art-5/par-3: 第十一条の五第二項 → 地方税法 附則第十一条の五第二項 (Supplementary Provisions, Article 11-5, paragraph (2)), suppl-3251-226/art-11-5/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-11-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11-5/par-2
- suppl-4121-4/art-5/par-4: 新法附則第十一条の五第一項 → 地方税法 附則第十一条の五第一項 (Supplementary Provisions, Article 11-5, paragraph (1)), suppl-3251-226/art-11-5/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-11-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11-5/par-1
- suppl-4121-4/art-5/par-4: 第二項 → 地方税法 附則第十一条の五第二項 (Supplementary Provisions, Article 11-5, paragraph (2)), suppl-3251-226/art-11-5/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-11-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11-5/par-2
- suppl-4121-4/art-5/par-5: 次項 → 地方税法 附則第五条第六項 (Supplementary Provisions, Article 5, paragraph (6)), suppl-4121-4/art-5/par-6 — https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-5/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-5/par-6
- suppl-4121-4/art-5/par-5: 新法附則第十一条の五第三項 → 地方税法 附則第十一条の五第三項 (Supplementary Provisions, Article 11-5, paragraph (3)), suppl-3251-226/art-11-5/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-11-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11-5/par-3
- suppl-4121-4/art-5/par-5: 新法第七十三条の十四第八項 → 地方税法 第七十三条の十四第九項 (Article 73-14, paragraph (9)), art-73-14/par-9 — https://japanlaw.org/en/local-tax-act/art-73-14/par-9 · https://japanlaw.org/l/325AC0000000226/art-73-14/par-9
- suppl-4121-4/art-5/par-5: 第十項 → 地方税法 第七十三条の十四第十一項 (Article 73-14, paragraph (11)), art-73-14/par-11 — https://japanlaw.org/en/local-tax-act/art-73-14/par-11 · https://japanlaw.org/l/325AC0000000226/art-73-14/par-11
- suppl-4121-4/art-5/par-5: 第十三項 → 地方税法 第七十三条の十四第十四項 (Article 73-14, paragraph (14)), art-73-14/par-14 — https://japanlaw.org/en/local-tax-act/art-73-14/par-14 · https://japanlaw.org/l/325AC0000000226/art-73-14/par-14
- suppl-4121-4/art-5/par-5: 第七十三条の二十七の二第一項 → 地方税法 第七十三条の二十七の二第一項 (Article 73-27-2, paragraph (1)), art-73-27-2/par-1 — https://japanlaw.org/en/local-tax-act/art-73-27-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-27-2/par-1
- suppl-4121-4/art-5/par-5: 附則第十一条第二項 → 地方税法 附則第十一条第二項 (Supplementary Provisions, Article 11, paragraph (2)), suppl-4121-4/art-11/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-11/par-2
- suppl-4121-4/art-5/par-6: この項 → 地方税法 附則第五条第六項 (Supplementary Provisions, Article 5, paragraph (6)), suppl-4121-4/art-5/par-6 — https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-5/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-5/par-6
- suppl-4121-4/art-5/par-6: 次項 → 地方税法 附則第五条第七項 (Supplementary Provisions, Article 5, paragraph (7)), suppl-4121-4/art-5/par-7 — https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-5/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-5/par-7
- suppl-4121-4/art-5/par-6: 第七十三条の十四第八項 → 地方税法 第七十三条の十四第九項 (Article 73-14, paragraph (9)), art-73-14/par-9 — https://japanlaw.org/en/local-tax-act/art-73-14/par-9 · https://japanlaw.org/l/325AC0000000226/art-73-14/par-9
- suppl-4121-4/art-5/par-6: 同条第十項 → 地方税法 第七十三条の十四第十一項 (Article 73-14, paragraph (11)), art-73-14/par-11 — https://japanlaw.org/en/local-tax-act/art-73-14/par-11 · https://japanlaw.org/l/325AC0000000226/art-73-14/par-11
- suppl-4121-4/art-5/par-6: 同条第十三項 → 地方税法 第七十三条の十四第十四項 (Article 73-14, paragraph (14)), art-73-14/par-14 — https://japanlaw.org/en/local-tax-act/art-73-14/par-14 · https://japanlaw.org/l/325AC0000000226/art-73-14/par-14
- suppl-4121-4/art-5/par-6: 平成十四年改正後の地方税法附則第十一条第三項 → 地方税法 附則第十一条第三項 (Supplementary Provisions, Article 11, paragraph (3)), suppl-3251-226/art-11/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-11/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11/par-3
- suppl-4121-4/art-5/par-6: 第十一条の四第三項 → 地方税法 附則第十一条の四第一項 (Supplementary Provisions, Article 11-4, paragraph (1)), suppl-3251-226/art-11-4/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-11-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11-4/par-1
- suppl-4121-4/art-5/par-6: 第五項 → 地方税法 附則第十一条の四第五項 (Supplementary Provisions, Article 11-4, paragraph (5)), suppl-3251-226/art-11-4/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-11-4/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11-4/par-5
- suppl-4121-4/art-5/par-6: 平成十四年改正後の地方税法第三百八十八条第一項 → 地方税法 第三百八十八条第一項 (Article 388, paragraph (1)), art-388/par-1 — https://japanlaw.org/en/local-tax-act/art-388/par-1 · https://japanlaw.org/l/325AC0000000226/art-388/par-1
- suppl-4121-4/art-5/par-6: 平成十四年改正後の地方税法附則第十一条の五第一項 → 地方税法 附則第十一条の五第一項 (Supplementary Provisions, Article 11-5, paragraph (1)), suppl-3251-226/art-11-5/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-11-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11-5/par-1
- suppl-4121-4/art-5/par-7: 前項 → 地方税法 附則第五条第六項 (Supplementary Provisions, Article 5, paragraph (6)), suppl-4121-4/art-5/par-6 — https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-5/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-5/par-6
- suppl-4121-4/art-5/par-7: 平成十四年改正後の地方税法第七十三条の十四第八項 → 地方税法 第七十三条の十四第九項 (Article 73-14, paragraph (9)), art-73-14/par-9 — https://japanlaw.org/en/local-tax-act/art-73-14/par-9 · https://japanlaw.org/l/325AC0000000226/art-73-14/par-9
- suppl-4121-4/art-5/par-7: 第十項 → 地方税法 第七十三条の十四第十一項 (Article 73-14, paragraph (11)), art-73-14/par-11 — https://japanlaw.org/en/local-tax-act/art-73-14/par-11 · https://japanlaw.org/l/325AC0000000226/art-73-14/par-11
- suppl-4121-4/art-5/par-7: 第十三項 → 地方税法 第七十三条の十四第十四項 (Article 73-14, paragraph (14)), art-73-14/par-14 — https://japanlaw.org/en/local-tax-act/art-73-14/par-14 · https://japanlaw.org/l/325AC0000000226/art-73-14/par-14
- suppl-4121-4/art-5/par-7: 附則第十一条第三項 → 地方税法 附則第十一条第三項 (Supplementary Provisions, Article 11, paragraph (3)), suppl-3251-226/art-11/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-11/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11/par-3
- suppl-4121-4/art-5/par-7: 第十一条の四第三項 → 地方税法 附則第十一条の四第一項 (Supplementary Provisions, Article 11-4, paragraph (1)), suppl-3251-226/art-11-4/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-11-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11-4/par-1
- suppl-4121-4/art-5/par-7: 第五項 → 地方税法 附則第十一条の四第五項 (Supplementary Provisions, Article 11-4, paragraph (5)), suppl-3251-226/art-11-4/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-11-4/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11-4/par-5
- suppl-4121-4/art-5/par-8: 新法附則第十二条第一項から第三項まで → 地方税法 附則第十二条第一項 (Supplementary Provisions, Article 12, paragraph (1)), suppl-3251-226/art-12/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12/par-1
- suppl-4121-4/art-5/par-8: 新法附則第十二条第一項から第三項まで → 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-4121-4/art-5/par-8: 新法附則第十二条第一項から第三項まで → 地方税法 附則第十二条第三項 (Supplementary Provisions, Article 12, paragraph (3)), suppl-3251-226/art-12/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12/par-3
- suppl-4121-4/art-5/par-9: 小笠原諸島振興開発特別措置法（昭和四十四年法律第七十九号）第十六条第一項 → e-Gov law 344AC0000000079, 第十六条第一項 (Article 16, paragraph (1)), art-16/par-1 — not held in this collection
- suppl-4121-4/art-5/par-9: 新法第三百八十八条第一項 → 地方税法 第三百八十八条第一項 (Article 388, paragraph (1)), art-388/par-1 — https://japanlaw.org/en/local-tax-act/art-388/par-1 · https://japanlaw.org/l/325AC0000000226/art-388/par-1
- suppl-4121-4/art-5/par-9: 新法附則第十七条の二第一項 → 地方税法 附則第十七条の二第一項 (Supplementary Provisions, Article 17-2, paragraph (1)), suppl-3251-226/art-17-2/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-17-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17-2/par-1
- suppl-4121-4/art-5/par-9: 第二項 → 地方税法 附則第十七条の二第二項 (Supplementary Provisions, Article 17-2, paragraph (2)), suppl-3251-226/art-17-2/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-17-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17-2/par-2
- suppl-4121-4/art-5/par-9: 新法附則第十一条の五第一項 → 地方税法 附則第十一条の五第一項 (Supplementary Provisions, Article 11-5, paragraph (1)), suppl-3251-226/art-11-5/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-11-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11-5/par-1
- suppl-4121-4/art-5/par-10: 小笠原諸島振興開発特別措置法第十六条第一項 → e-Gov law 344AC0000000079, 第十六条第一項 (Article 16, paragraph (1)), art-16/par-1 — not held in this collection
- suppl-4121-4/art-5/par-10: 新法附則第十七条の二第一項 → 地方税法 附則第十七条の二第一項 (Supplementary Provisions, Article 17-2, paragraph (1)), suppl-3251-226/art-17-2/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-17-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17-2/par-1
- suppl-4121-4/art-5/par-10: 第二項 → 地方税法 附則第十七条の二第二項 (Supplementary Provisions, Article 17-2, paragraph (2)), suppl-3251-226/art-17-2/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-17-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17-2/par-2
- suppl-4121-4/art-6/par-1: 次項 → 地方税法 附則第六条第二項 (Supplementary Provisions, Article 6, paragraph (2)), suppl-4121-4/art-6/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-6/par-2
- suppl-4121-4/art-6/par-2: 新法附則第三十五条の三 → 地方税法 附則第三十五条の三 (Supplementary Provisions, Article 35-3), suppl-3251-226/art-35-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3
- suppl-4121-4/art-6/par-3: 新法第二百九十四条第七項 → 地方税法 第二百九十四条第七項 (Article 294, paragraph (7)), art-294/par-7 — https://japanlaw.org/en/local-tax-act/art-294/par-7 · https://japanlaw.org/l/325AC0000000226/art-294/par-7
- suppl-4121-4/art-6/par-3: 第三百二十一条の八第一項 → 地方税法 第三百二十一条の八第一項 (Article 321-8, paragraph (1)), art-321-8/par-1 — https://japanlaw.org/en/local-tax-act/art-321-8/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-1
- suppl-4121-4/art-7/par-3: 新法第三百四十九条の三第十八項 → 地方税法 第三百四十九条の三第十七項 (Article 349-3, paragraph (17)), art-349-3/par-17 — https://japanlaw.org/en/local-tax-act/art-349-3/par-17 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-17
- suppl-4121-4/art-7/par-12: 附則第一条第二号 → 地方税法 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-4121-4/art-1/par-1/item-2 — https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-1/par-1/item-2
- suppl-4121-4/art-8/par-1: 新法附則第十八条第一項 → 地方税法 附則第十八条第一項 (Supplementary Provisions, Article 18, paragraph (1)), suppl-3251-226/art-18/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18/par-1
- suppl-4121-4/art-8/par-1: 第十八条の二 → 地方税法 附則第十八条の二 (Supplementary Provisions, Article 18-2), suppl-3251-226/art-18-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-2
- suppl-4121-4/art-8/par-1: 第十九条第一項 → 地方税法 附則第十九条第一項 (Supplementary Provisions, Article 19, paragraph (1)), suppl-3251-226/art-19/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-19/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19/par-1
- suppl-4121-4/art-8/par-1: 第十九条の四 → 地方税法 附則第十九条の四 (Supplementary Provisions, Article 19-4), suppl-3251-226/art-19-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-19-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-4
- suppl-4121-4/art-8/par-1: 新法附則第二十八条第一項 → 地方税法 附則第二十八条第一項 (Supplementary Provisions, Article 28, paragraph (1)), suppl-3251-226/art-28/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-28/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-28/par-1
- suppl-4121-4/art-8/par-1: 同条第二項 → 地方税法 附則第二十八条第二項 (Supplementary Provisions, Article 28, paragraph (2)), suppl-3251-226/art-28/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-28/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-28/par-2
- suppl-4121-4/art-8/par-1: 新法第四百十五条 → 地方税法 第四百十五条 (Article 415), art-415 — https://japanlaw.org/en/local-tax-act/art-415 · https://japanlaw.org/l/325AC0000000226/art-415
- suppl-4121-4/art-8/par-1: 新法附則第二十二条第一項 → 地方税法 附則第二十二条第一項 (Supplementary Provisions, Article 22, paragraph (1)), suppl-3251-226/art-22/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-22/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-22/par-1
- suppl-4121-4/art-8/par-1: 新法第四百十七条第一項 → 地方税法 第四百十七条第一項 (Article 417, paragraph (1)), art-417/par-1 — https://japanlaw.org/en/local-tax-act/art-417/par-1 · https://japanlaw.org/l/325AC0000000226/art-417/par-1
- suppl-4121-4/art-8/par-1: 第四百十五条第一項 → 地方税法 第四百十五条第一項 (Article 415, paragraph (1)), art-415/par-1 — https://japanlaw.org/en/local-tax-act/art-415/par-1 · https://japanlaw.org/l/325AC0000000226/art-415/par-1
- suppl-4121-4/art-8/par-1: 地方税法等の一部を改正する法律（平成十二年法律第四号）附則第八条 → 地方税法 附則第八条 (Supplementary Provisions, Article 8), suppl-4121-4/art-8 — https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-8
- suppl-4121-4/art-9/par-1: 新法附則第十七条第二号 → 地方税法 附則第十七条第一項第二号 (Supplementary Provisions, Article 17, paragraph (1), item (ii)), suppl-3251-226/art-17/par-1/item-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-17/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17/par-1/item-2
- suppl-4121-4/art-9/par-1: 新法第三百六十四条第二項 → 地方税法 第三百六十四条第二項 (Article 364, paragraph (2)), art-364/par-2 — https://japanlaw.org/en/local-tax-act/art-364/par-2 · https://japanlaw.org/l/325AC0000000226/art-364/par-2
- suppl-4121-4/art-9/par-1: 新法附則第十八条第一項 → 地方税法 附則第十八条第一項 (Supplementary Provisions, Article 18, paragraph (1)), suppl-3251-226/art-18/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18/par-1
- suppl-4121-4/art-9/par-1: 新法附則第十八条の二 → 地方税法 附則第十八条の二 (Supplementary Provisions, Article 18-2), suppl-3251-226/art-18-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-2
- suppl-4121-4/art-9/par-1: 新法附則第二十五条第一項 → 地方税法 附則第二十五条第一項 (Supplementary Provisions, Article 25, paragraph (1)), suppl-3251-226/art-25/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-25/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-25/par-1
- suppl-4121-4/art-9/par-1: 新法附則第二十七条の三 → 地方税法 附則第二十七条の三 (Supplementary Provisions, Article 27-3), suppl-3251-226/art-27-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-27-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-27-3
- suppl-4121-4/art-9/par-1: この条 → 地方税法 附則第九条 (Supplementary Provisions, Article 9), suppl-4121-4/art-9 — https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-9
- suppl-4121-4/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-4121-4/art-9/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-9/par-1
- suppl-4121-4/art-9/par-2: この条 → 地方税法 附則第九条 (Supplementary Provisions, Article 9), suppl-4121-4/art-9 — https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-9
- suppl-4121-4/art-9/par-2: 新法第十七条 → 地方税法 第十七条 (Article 17), art-17 — https://japanlaw.org/en/local-tax-act/art-17 · https://japanlaw.org/l/325AC0000000226/art-17
- suppl-4121-4/art-9/par-2: 第十七条の二 → 地方税法 第十七条の二 (Article 17-2), art-17-2 — https://japanlaw.org/en/local-tax-act/art-17-2 · https://japanlaw.org/l/325AC0000000226/art-17-2
- suppl-4121-4/art-9/par-3: 第一項 → 地方税法 附則第九条第一項 (Supplementary Provisions, Article 9, paragraph (1)), suppl-4121-4/art-9/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-9/par-1
- suppl-4121-4/art-9/par-4: 第一項 → 地方税法 附則第九条第一項 (Supplementary Provisions, Article 9, paragraph (1)), suppl-4121-4/art-9/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-9/par-1
- suppl-4121-4/art-9/par-4: 第二項 → 地方税法 附則第九条第二項 (Supplementary Provisions, Article 9, paragraph (2)), suppl-4121-4/art-9/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-9/par-2
- suppl-4121-4/art-10/par-1: 新法附則第十八条の三 → 地方税法 附則第十八条の三 (Supplementary Provisions, Article 18-3), suppl-3251-226/art-18-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-3
- suppl-4121-4/art-10/par-1: 新法附則第二十五条の二 → 地方税法 附則第二十五条の二 (Supplementary Provisions, Article 25-2), suppl-3251-226/art-25-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-25-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-25-2
- suppl-4121-4/art-10/par-2: 前項 → 地方税法 附則第十条第一項 (Supplementary Provisions, Article 10, paragraph (1)), suppl-4121-4/art-10/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-10/par-1
- suppl-4121-4/art-10/par-2: 新法附則第十八条の三第一項 → 地方税法 附則第十八条の三第一項 (Supplementary Provisions, Article 18-3, paragraph (1)), suppl-3251-226/art-18-3/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-3/par-1
- suppl-4121-4/art-10/par-2: 次項 → 地方税法 附則第十条第三項 (Supplementary Provisions, Article 10, paragraph (3)), suppl-4121-4/art-10/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-10/par-3
- suppl-4121-4/art-10/par-2: この項 → 地方税法 附則第十条第二項 (Supplementary Provisions, Article 10, paragraph (2)), suppl-4121-4/art-10/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-10/par-2
- suppl-4121-4/art-10/par-2: 新法附則第十七条 → 地方税法 附則第十七条 (Supplementary Provisions, Article 17), suppl-3251-226/art-17 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17
- suppl-4121-4/art-10/par-2: 第十八条 → 地方税法 附則第十八条 (Supplementary Provisions, Article 18), suppl-3251-226/art-18 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18
- suppl-4121-4/art-10/par-3: 第一項 → 地方税法 附則第十条第一項 (Supplementary Provisions, Article 10, paragraph (1)), suppl-4121-4/art-10/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-10/par-1
- suppl-4121-4/art-10/par-3: 新法附則第十八条の三第一項 → 地方税法 附則第十八条の三第一項 (Supplementary Provisions, Article 18-3, paragraph (1)), suppl-3251-226/art-18-3/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-3/par-1
- suppl-4121-4/art-10/par-3: この項 → 地方税法 附則第十条第三項 (Supplementary Provisions, Article 10, paragraph (3)), suppl-4121-4/art-10/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-10/par-3
- suppl-4121-4/art-10/par-3: 新法附則第十七条第五号 → 地方税法 附則第十七条第一項第五号 (Supplementary Provisions, Article 17, paragraph (1), item (v)), suppl-3251-226/art-17/par-1/item-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-17/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17/par-1/item-5
- suppl-4121-4/art-10/par-3: 新法附則第十七条 → 地方税法 附則第十七条 (Supplementary Provisions, Article 17), suppl-3251-226/art-17 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17
- suppl-4121-4/art-10/par-3: 第十八条 → 地方税法 附則第十八条 (Supplementary Provisions, Article 18), suppl-3251-226/art-18 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18
- suppl-4121-4/art-10/par-4: 第一項 → 地方税法 附則第十条第一項 (Supplementary Provisions, Article 10, paragraph (1)), suppl-4121-4/art-10/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-10/par-1
- suppl-4121-4/art-10/par-4: 新法附則第十八条の三第一項 → 地方税法 附則第十八条の三第一項 (Supplementary Provisions, Article 18-3, paragraph (1)), suppl-3251-226/art-18-3/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-3/par-1
- suppl-4121-4/art-10/par-4: この項 → 地方税法 附則第十条第四項 (Supplementary Provisions, Article 10, paragraph (4)), suppl-4121-4/art-10/par-4 — https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-10/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-10/par-4
- suppl-4121-4/art-10/par-4: 新法附則第十七条 → 地方税法 附則第十七条 (Supplementary Provisions, Article 17), suppl-3251-226/art-17 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17
- suppl-4121-4/art-10/par-4: 第十八条 → 地方税法 附則第十八条 (Supplementary Provisions, Article 18), suppl-3251-226/art-18 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18
- suppl-4121-4/art-10/par-4: 第十八条の二 → 地方税法 附則第十八条の二 (Supplementary Provisions, Article 18-2), suppl-3251-226/art-18-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-18-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-2
- suppl-4121-4/art-10/par-4: 前二項 → 地方税法 附則第十条第二項 (Supplementary Provisions, Article 10, paragraph (2)), suppl-4121-4/art-10/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-10/par-2
- suppl-4121-4/art-10/par-4: 前二項 → 地方税法 附則第十条第三項 (Supplementary Provisions, Article 10, paragraph (3)), suppl-4121-4/art-10/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-10/par-3
- suppl-4121-4/art-10/par-5: 前三項 → 地方税法 附則第十条第二項 (Supplementary Provisions, Article 10, paragraph (2)), suppl-4121-4/art-10/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-10/par-2
- suppl-4121-4/art-10/par-5: 前三項 → 地方税法 附則第十条第三項 (Supplementary Provisions, Article 10, paragraph (3)), suppl-4121-4/art-10/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-10/par-3
- suppl-4121-4/art-10/par-5: 前三項 → 地方税法 附則第十条第四項 (Supplementary Provisions, Article 10, paragraph (4)), suppl-4121-4/art-10/par-4 — https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-10/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-10/par-4
- suppl-4121-4/art-11/par-1: 新法附則第十九条の二第一項 → 地方税法 附則第十九条の二第一項 (Supplementary Provisions, Article 19-2, paragraph (1)), suppl-3251-226/art-19-2/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-19-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-2/par-1
- suppl-4121-4/art-11/par-1: この項 → 地方税法 附則第十一条第一項 (Supplementary Provisions, Article 11, paragraph (1)), suppl-4121-4/art-11/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-11/par-1
- suppl-4121-4/art-11/par-1: 街化区域農地として所在したものとみなされた土地及び地方税法等の一部を改正する法律（平成五年法律第四号。以下この項において「平成五年改正法」という。）附則第九条第二項 → 地方税法 附則第九条第二項 (Supplementary Provisions, Article 9, paragraph (2)), suppl-4051-4/art-9/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4051-4/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-9/par-2
- suppl-4121-4/art-11/par-1: この条 → 地方税法 附則第十一条 (Supplementary Provisions, Article 11), suppl-4121-4/art-11 — https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-11
- suppl-4121-4/art-11/par-1: 新法附則第十九条の四第六項 → 地方税法 附則第十九条の四第六項 (Supplementary Provisions, Article 19-4, paragraph (6)), suppl-3251-226/art-19-4/par-6 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-19-4/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-4/par-6
- suppl-4121-4/art-11/par-1: 新法附則第十七条第四号 → 地方税法 附則第十七条第一項第四号 (Supplementary Provisions, Article 17, paragraph (1), item (iv)), suppl-3251-226/art-17/par-1/item-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-17/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17/par-1/item-4
- suppl-4121-4/art-11/par-1: 同条第五号 → 地方税法 附則第十七条第一項第五号 (Supplementary Provisions, Article 17, paragraph (1), item (v)), suppl-3251-226/art-17/par-1/item-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-17/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17/par-1/item-5
- suppl-4121-4/art-11/par-2: 新法附則第二十七条の二第五項 → 地方税法 附則第二十七条の二第五項 (Supplementary Provisions, Article 27-2, paragraph (5)), suppl-3251-226/art-27-2/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-27-2/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-27-2/par-5
- suppl-4121-4/art-11/par-2: この項 → 地方税法 附則第十一条第二項 (Supplementary Provisions, Article 11, paragraph (2)), suppl-4121-4/art-11/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-11/par-2
- suppl-4121-4/art-11/par-2: 次条 → 地方税法 附則第十二条 (Supplementary Provisions, Article 12), suppl-4121-4/art-12 — https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-12
- suppl-4121-4/art-12/par-1: 新法附則第二十七条の二第五項 → 地方税法 附則第二十七条の二第五項 (Supplementary Provisions, Article 27-2, paragraph (5)), suppl-3251-226/art-27-2/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-27-2/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-27-2/par-5
- suppl-4121-4/art-12/par-1: 新法附則第十九条の四第六項 → 地方税法 附則第十九条の四第六項 (Supplementary Provisions, Article 19-4, paragraph (6)), suppl-3251-226/art-19-4/par-6 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-19-4/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-19-4/par-6
- suppl-4121-4/art-12/par-1: 新法附則第二十七条の三 → 地方税法 附則第二十七条の三 (Supplementary Provisions, Article 27-3), suppl-3251-226/art-27-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-27-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-27-3
- suppl-4121-4/art-12/par-1: の規定又は地方税法等の一部を改正する法律（平成五年法律第四号。以下本項において「平成五年改正法」という。）附則第九条第二項 → 地方税法 附則第九条第二項 (Supplementary Provisions, Article 9, paragraph (2)), suppl-4051-4/art-9/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4051-4/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-9/par-2
- suppl-4121-4/art-13/par-4: 新法第五百八十六条第二項第二号 → 地方税法 第五百八十六条第二項第二号 (Article 586, paragraph (2), item (ii)), art-586/par-2/item-2 — https://japanlaw.org/en/local-tax-act/art-586/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/art-586/par-2/item-2
- suppl-4121-4/art-13/par-6: 新法附則第三十一条の三第三項 → 地方税法 附則第三十一条の三第三項 (Supplementary Provisions, Article 31-3, paragraph (3)), suppl-3251-226/art-31-3/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-31-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-3/par-3
- suppl-4121-4/art-14/par-1: 新法附則第三十二条第一項 → 地方税法 附則第三十二条第一項 (Supplementary Provisions, Article 32, paragraph (1)), suppl-3251-226/art-32/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-32/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-32/par-1
- suppl-4121-4/art-15/par-1: 附則第十八条第二項 → 地方税法 附則第十八条第二項 (Supplementary Provisions, Article 18, paragraph (2)), suppl-4121-4/art-18/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-18/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-18/par-2
- suppl-4121-4/art-15/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-4121-4/art-15/par-1: この項 → 地方税法 附則第十五条第一項 (Supplementary Provisions, Article 15, paragraph (1)), suppl-4121-4/art-15/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-15/par-1
- suppl-4121-4/art-15/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-4121-4/art-15/par-2: この項 → 地方税法 附則第十五条第二項 (Supplementary Provisions, Article 15, paragraph (2)), suppl-4121-4/art-15/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-15/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-15/par-2
- suppl-4121-4/art-15/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-4121-4/art-17/par-1: 新法第七百三条の四 → 地方税法 第七百三条の四 (Article 703-4), art-703-4 — https://japanlaw.org/en/local-tax-act/art-703-4 · https://japanlaw.org/l/325AC0000000226/art-703-4
- suppl-4121-4/art-18/par-2: 新法第七百一条の三十一第一項第五号 → 地方税法 第七百一条の三十一第一項第五号 (Article 701-31, paragraph (1), item (v)), art-701-31/par-1/item-5 — https://japanlaw.org/en/local-tax-act/art-701-31/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/art-701-31/par-1/item-5
- suppl-4121-4/art-19/par-1: 附則第一条 → 地方税法 附則第一条 (Supplementary Provisions, Article 1), suppl-4121-4/art-1 — https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-1
- suppl-4121-4/art-21/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-4121-4/art-2 — https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-2
- suppl-4121-4/art-29/par-1: 次項 → 地方税法 附則第二十九条第二項 (Supplementary Provisions, Article 29, paragraph (2)), suppl-4121-4/art-29/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-29/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-29/par-2
## Cited by
31 provisions cite this one. No official source publishes this direction.
- 地方税法 附則第九条第四項（信用協同組合等に係る固定資産税又は都市計画税の非課税措置の廃止に伴う経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-9/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-9/par-4
- 地方税法 附則第九条第五項（信用協同組合等に係る固定資産税又は都市計画税の非課税措置の廃止に伴う経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-9/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-9/par-5
- 地方税法 附則第六条第九項（固定資産税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-6/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-6/par-9
- 地方税法 附則第六条第十三項（固定資産税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-6/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-6/par-13
- 地方税法 附則第六条第十八項（固定資産税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-6/par-18 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-6/par-18
- 地方税法 附則第六条第二十一項（固定資産税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-6/par-21 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-6/par-21
- 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-4121-4/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-1/par-1/item-2
- 地方税法 附則第三条第一項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-3/par-1
- 地方税法 附則第五条第二項（不動産取得税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-5/par-2
- 地方税法 附則第五条第三項（不動産取得税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-5/par-3
- 地方税法 附則第五条第五項（不動産取得税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-5/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-5/par-5
- 地方税法 附則第五条第六項（不動産取得税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-5/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-5/par-6
- 地方税法 附則第五条第七項（不動産取得税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-5/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-5/par-7
- 地方税法 附則第六条第一項（市町村民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-6/par-1
- 地方税法 附則第七条第十二項（固定資産税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-7/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-7/par-12
- 地方税法 附則第八条第一項 — https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-8/par-1
- 地方税法 附則第九条第一項 — https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-9/par-1
- 地方税法 附則第九条第二項 — https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-9/par-2
- 地方税法 附則第九条第三項 — https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-9/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-9/par-3
- 地方税法 附則第九条第四項 — https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-9/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-9/par-4
- 地方税法 附則第十条第二項（用途変更宅地等及び類似用途変更宅地等に対して課する固定資産税及び都市計画税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-10/par-2
- 地方税法 附則第十条第三項（用途変更宅地等及び類似用途変更宅地等に対して課する固定資産税及び都市計画税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-10/par-3
- 地方税法 附則第十条第四項（用途変更宅地等及び類似用途変更宅地等に対して課する固定資産税及び都市計画税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-10/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-10/par-4
- 地方税法 附則第十条第五項（用途変更宅地等及び類似用途変更宅地等に対して課する固定資産税及び都市計画税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-10/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-10/par-5
- 地方税法 附則第十一条第一項（市街化区域農地に対して課する固定資産税又は都市計画税の特例に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-11/par-1
- 地方税法 附則第十一条第二項（市街化区域農地に対して課する固定資産税又は都市計画税の特例に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-11/par-2
- 地方税法 附則第十五条第一項（事業所税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-15/par-1
- 地方税法 附則第十五条第二項（事業所税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-15/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-15/par-2
- 地方税法 附則第十九条第一項（罰則に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-19/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-19/par-1
- 地方税法 附則第二十一条第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-21/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-21/par-1
- 地方税法 附則第二十九条第一項（森林開発公団法の一部を改正する法律の一部改正に伴う経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-29/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-29/par-1
---
## Sources
- e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), retrieved 2026-10-27
- Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-236, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-286, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-306, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-003, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-235, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-240, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-241, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-243, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-257, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-261, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-262, 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-20261027T214204-262, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-263, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261028T042522-009, 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-20261028T042522-009, translated 2026-10-28
- This site's parser, version 218 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27