# 地方税法 / Local Tax Act — 第五条 (Supplementary Provisions, Article 5) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-4141-17/art-5. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号 - English title "Local Tax Act": Ministry of Justice translation database, which lists the title - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第五条 (Supplementary Provisions, Article 5)（固定資産税に関する経過措置） — address `suppl-4141-17/art-5` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4141-17/art-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-5 - 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. --- ### 第五条（固定資産税に関する経過措置） — Transitional Measures Concerning Fixed Assets Tax caption: machine translation, not official suppl-4141-17/art-5 · https://japanlaw.org/en/local-tax-act/suppl-4141-17/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-5 **第一項** 別段の定めがあるものを除き、新法の規定（新法第三百八十二条の二、第三百八十二条の三、第三百八十七条、第三百八十九条、第四百十条第一項及び第七百四十三条の規定を除く。）中固定資産税に関する部分は、平成十四年度以後の年度分の固定資産税について適用し、平成十三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-4141-17/art-5/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4141-17/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-5/par-1 Except as otherwise specially provided, the provisions of the New Act (excluding the provisions of Articles 382-2, 382-3, 387, 389, Article 410, paragraph (1) and Article 743 of the New Act) concerning fixed assets tax apply to fixed assets tax for fiscal year 2002 and thereafter, and for fixed assets tax up to fiscal year 2001, the provisions then in force continue to govern. machine translation, not official **第二項** 施行日前に取得された旧法第三百四十八条第二項第二十五号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-4141-17/art-5/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4141-17/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-5/par-2 For fixed assets tax imposed on the depreciable assets prescribed in Article 348, paragraph (2), item (xxv) of the Former Act that were acquired before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第三項** 新法第三百四十九条の三第一項の規定は、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十五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一項に規定する償却資産に対して課する固定資産税については、なお従前の例による。 suppl-4141-17/art-5/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4141-17/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-5/par-3 The provisions of Article 349-3, paragraph (1) of the New Act apply to fixed assets tax for fiscal year 2003 and thereafter imposed on the depreciable assets prescribed in that paragraph that are acquired on or after the Effective Date, and for fixed assets tax imposed on the depreciable assets prescribed in Article 349-3, paragraph (1) of the Former Act that were acquired before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第四項** 新法第三百四十九条の三第二十四項の規定は、平成十四年一月二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十五年度以後の年度分の固定資産税について適用し、平成十四年一月一日までに取得された旧法第三百四十九条の三第二十四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-4141-17/art-5/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4141-17/art-5/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-5/par-4 The provisions of Article 349-3, paragraph (24) of the New Act apply to fixed assets tax for fiscal year 2003 and thereafter imposed on the depreciable assets prescribed in that paragraph that were acquired on or after January 2, 2002, and for fixed assets tax imposed on the depreciable assets prescribed in Article 349-3, paragraph (24) of the Former Act that were acquired on or before January 1, 2002, the provisions then in force continue to govern. machine translation, not official **第五項** 新法第三百四十九条の三第三十七項の規定は、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十五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-4141-17/art-5/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4141-17/art-5/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-5/par-5 The provisions of Article 349-3, paragraph (37) of the New Act apply to fixed assets tax for fiscal year 2003 and thereafter imposed on the depreciable assets prescribed in that paragraph that are acquired on or after the Effective Date, and for fixed assets tax imposed on the depreciable assets prescribed in Article 349-3, paragraph (37) of the Former Act that were acquired before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第六項** 新法第三百四十九条の三第三十九項の規定は、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十五年度以後の年度分の固定資産税について適用する。 suppl-4141-17/art-5/par-6 · https://japanlaw.org/en/local-tax-act/suppl-4141-17/art-5/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-5/par-6 The provisions of Article 349-3, paragraph (39) of the New Act apply to fixed assets tax for fiscal year 2003 and thereafter imposed on the depreciable assets prescribed in that paragraph that are acquired on or after the Effective Date. machine translation, not official **第七項** 新法第三百四十九条の三第四十項の規定は、平成十四年一月二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十五年度以後の年度分の固定資産税について適用する。 suppl-4141-17/art-5/par-7 · https://japanlaw.org/en/local-tax-act/suppl-4141-17/art-5/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-5/par-7 The provisions of Article 349-3, paragraph (40) of the New Act apply to fixed assets tax for fiscal year 2003 and thereafter imposed on the depreciable assets prescribed in that paragraph that were acquired on or after January 2, 2002. machine translation, not official **第八項** 新法第三百六十四条、第四百十一条第二項、第四百十五条から第四百十七条まで、第四百十九条、第四百三十二条、第七百四十七条、附則第十五条の四、附則第十六条第八項及び附則第三十九条の規定は、平成十五年度以後の年度分の固定資産税について適用し、平成十四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-4141-17/art-5/par-8 · https://japanlaw.org/en/local-tax-act/suppl-4141-17/art-5/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-5/par-8 The provisions of Article 364, Article 411, paragraph (2), Articles 415 through 417, Article 419, Article 432 and Article 747 of the New Act, and Article 15-4, Article 16, paragraph (8) and Article 39 of the Supplementary Provisions of the New Act apply to fixed assets tax for fiscal year 2003 and thereafter, and for fixed assets tax up to fiscal year 2002, the provisions then in force continue to govern. machine translation, not official **第九項** 平成十五年一月一日から同年三月三十一日までの間における旧法第三百九十四条の規定の適用については、同条中「記録。第四百十五条第二項及び第四百十九条第四項において同じ。」とあるのは、「記録」とする。 suppl-4141-17/art-5/par-9 · https://japanlaw.org/en/local-tax-act/suppl-4141-17/art-5/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-5/par-9 With regard to the application of the provisions of Article 394 of the Former Act during the period from January 1, 2003 to March 31, 2003, the phrase "record. The same applies in Article 415, paragraph (2) and Article 419, paragraph (4)." in that Article is deemed to be replaced with "record". machine translation, not official **第十項** 平成七年四月一日から平成十四年三月三十一日までの間に建設された旧法附則第十五条第一項に規定する家屋及び償却資産に対して課する固定資産税については、なお従前の例による。 suppl-4141-17/art-5/par-10 · https://japanlaw.org/en/local-tax-act/suppl-4141-17/art-5/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-5/par-10 For fixed assets tax imposed on the houses and depreciable assets prescribed in Article 15, paragraph (1) of the Supplementary Provisions of the Former Act that were constructed between April 1, 1995 and March 31, 2002, the provisions then in force continue to govern. machine translation, not official **第十一項** 平成七年一月二日から平成十四年三月三十一日までの間に新設され、又は増設された旧法附則第十五条第三項に規定する倉庫等に対して課する固定資産税については、なお従前の例による。 suppl-4141-17/art-5/par-11 · https://japanlaw.org/en/local-tax-act/suppl-4141-17/art-5/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-5/par-11 For fixed assets tax imposed on the warehouses, etc. prescribed in Article 15, paragraph (3) of the Supplementary Provisions of the Former Act that were newly established or expanded between January 2, 1995 and March 31, 2002, the provisions then in force continue to govern. machine translation, not official **第十二項** 平成十四年三月三十一日までに取得された旧法附則第十五条第五項に規定する施設又は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-4141-17/art-5/par-12 · https://japanlaw.org/en/local-tax-act/suppl-4141-17/art-5/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-5/par-12 For fixed assets tax imposed on the facilities or equipment prescribed in Article 15, paragraph (5) of the Supplementary Provisions of the Former Act that were acquired on or before March 31, 2002, the provisions then in force continue to govern. machine translation, not official **第十三項** 施行日前に取得された旧法附則第十五条第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、当該償却資産に係る同項の規定の適用については、同項中「かかわらず、平成十二年度分及び平成十三年度分の固定資産税に限り」とあるのは、「かかわらず」とする。 suppl-4141-17/art-5/par-13 · https://japanlaw.org/en/local-tax-act/suppl-4141-17/art-5/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-5/par-13 For fixed assets tax imposed on the depreciable assets prescribed in Article 15, paragraph (6) of the Supplementary Provisions of the Former Act that were acquired before the Effective Date, the provisions of that paragraph remain in force. In this case, with regard to the application of the provisions of that paragraph to those depreciable assets, the phrase "notwithstanding, only for fixed assets tax for fiscal year 2000 and fiscal year 2001," in that paragraph is deemed to be replaced with "notwithstanding". machine translation, not official **第十四項** 平成十二年四月一日から平成十四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-4141-17/art-5/par-14 · https://japanlaw.org/en/local-tax-act/suppl-4141-17/art-5/par-14 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-5/par-14 For fixed assets tax imposed on the structures prescribed in Article 15, paragraph (7) of the Supplementary Provisions of the Former Act that were installed between April 1, 2000 and March 31, 2002, the provisions then in force continue to govern. machine translation, not official **第十五項** 施行日前に取得された旧法附則第十五条第八項に規定する施設又は設備に対して課する固定資産税については、同項の規定は、なおその効力を有する。この場合において、当該施設又は設備に係る同項の規定の適用については、同項中「かかわらず、平成十二年度分及び平成十三年度分の固定資産税に限り」とあるのは、「かかわらず」とする。 suppl-4141-17/art-5/par-15 · https://japanlaw.org/en/local-tax-act/suppl-4141-17/art-5/par-15 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-5/par-15 For fixed assets tax imposed on the facilities or equipment prescribed in Article 15, paragraph (8) of the Supplementary Provisions of the Former Act that were acquired before the Effective Date, the provisions of that paragraph remain in force. In this case, with regard to the application of the provisions of that paragraph to those facilities or equipment, the phrase "notwithstanding, only for fixed assets tax for fiscal year 2000 and fiscal year 2001," in that paragraph is deemed to be replaced with "notwithstanding". machine translation, not official **第十六項** 施行日前に取得された旧法附則第十五条第九項に規定する施設に対して課する固定資産税については、同項の規定は、なおその効力を有する。この場合において、当該施設に係る同項の規定の適用については、同項中「かかわらず、平成十年度から平成十三年度までの各年度分の固定資産税に限り」とあるのは、「かかわらず」とする。 suppl-4141-17/art-5/par-16 · https://japanlaw.org/en/local-tax-act/suppl-4141-17/art-5/par-16 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-5/par-16 For fixed assets tax imposed on the facilities prescribed in Article 15, paragraph (9) of the Supplementary Provisions of the Former Act that were acquired before the Effective Date, the provisions of that paragraph remain in force. In this case, with regard to the application of the provisions of that paragraph to those facilities, the phrase "notwithstanding, only for fixed assets tax for each fiscal year from fiscal year 1998 through fiscal year 2001," in that paragraph is deemed to be replaced with "notwithstanding". machine translation, not official **第十七項** 平成七年一月二日から平成十四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十五項に規定する家屋及び償却資産に対して課する固定資産税については、なお従前の例による。 suppl-4141-17/art-5/par-17 · https://japanlaw.org/en/local-tax-act/suppl-4141-17/art-5/par-17 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-5/par-17 For fixed assets tax imposed on the houses and depreciable assets prescribed in Article 15, paragraph (15) of the Supplementary Provisions of the Former Act that were acquired between January 2, 1995 and March 31, 2002, the provisions then in force continue to govern. machine translation, not official **第十八項** 平成十二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取得された旧法附則第十五条第十六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-4141-17/art-5/par-18 · https://japanlaw.org/en/local-tax-act/suppl-4141-17/art-5/par-18 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-5/par-18 For fixed assets tax imposed on the houses and depreciable assets prescribed in Article 15, paragraph (16) of the Supplementary Provisions of the Former Act that were newly acquired between April 1, 2000 and March 31, 2002, the provisions then in force continue to govern. machine translation, not official **第十九項** 昭和六十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取得された旧法附則第十五条第二十三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-4141-17/art-5/par-19 · https://japanlaw.org/en/local-tax-act/suppl-4141-17/art-5/par-19 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-5/par-19 For fixed assets tax imposed on the machinery and other equipment prescribed in Article 15, paragraph (23) of the Supplementary Provisions of the Former Act that were newly acquired between April 1, 1985 and March 31, 2002, the provisions then in force continue to govern. machine translation, not official **第二十項** 平成十二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-4141-17/art-5/par-20 · https://japanlaw.org/en/local-tax-act/suppl-4141-17/art-5/par-20 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-5/par-20 For fixed assets tax imposed on the depreciable assets prescribed in Article 15, paragraph (24) of the Supplementary Provisions of the Former Act that were newly acquired between April 1, 2000 and March 31, 2002, the provisions then in force continue to govern. machine translation, not official **第二十一項** 平成十二年八月一日から平成十四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-4141-17/art-5/par-21 · https://japanlaw.org/en/local-tax-act/suppl-4141-17/art-5/par-21 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-5/par-21 For fixed assets tax imposed on the machinery and equipment prescribed in Article 15, paragraph (33) of the Supplementary Provisions of the Former Act that were acquired between August 1, 2000 and March 31, 2002, the provisions then in force continue to govern. machine translation, not official **第二十二項** 平成十二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取得された旧法附則第十五条第三十六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-4141-17/art-5/par-22 · https://japanlaw.org/en/local-tax-act/suppl-4141-17/art-5/par-22 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-5/par-22 For fixed assets tax imposed on the telecommunications facilities prescribed in Article 15, paragraph (36) of the Supplementary Provisions of the Former Act that were newly acquired between April 1, 2000 and March 31, 2002, the provisions then in force continue to govern. machine translation, not official **第二十三項** 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取得された旧法附則第十五条第四十三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-4141-17/art-5/par-23 · https://japanlaw.org/en/local-tax-act/suppl-4141-17/art-5/par-23 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-5/par-23 For fixed assets tax imposed on the telecommunications facilities prescribed in Article 15, paragraph (43) of the Supplementary Provisions of the Former Act that were newly acquired between April 1, 1998 and March 31, 2002, the provisions then in force continue to govern. machine translation, not official **第二十四項** 平成十一年七月一日から平成十四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四十四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-4141-17/art-5/par-24 · https://japanlaw.org/en/local-tax-act/suppl-4141-17/art-5/par-24 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-5/par-24 For fixed assets tax imposed on the machinery and equipment prescribed in Article 15, paragraph (44) of the Supplementary Provisions of the Former Act that were newly acquired between July 1, 1999 and March 31, 2002, the provisions then in force continue to govern. machine translation, not official **第二十五項** 平成十一年四月一日から平成十四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四十五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-4141-17/art-5/par-25 · https://japanlaw.org/en/local-tax-act/suppl-4141-17/art-5/par-25 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-5/par-25 For fixed assets tax imposed on the depreciable assets prescribed in Article 15, paragraph (45) of the Supplementary Provisions of the Former Act that were acquired between April 1, 1999 and March 31, 2002, the provisions then in force continue to govern. machine translation, not official **第二十六項** 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取得された旧法附則第十五条第四十六項に規定する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-4141-17/art-5/par-26 · https://japanlaw.org/en/local-tax-act/suppl-4141-17/art-5/par-26 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-5/par-26 For fixed assets tax imposed on the equipment prescribed in Article 15, paragraph (46) of the Supplementary Provisions of the Former Act that was newly acquired between April 1, 1998 and March 31, 2002, the provisions then in force continue to govern. machine translation, not official **第二十七項** 平成十二年四月一日から平成十四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五十一項に規定する償却資産に対して課する固定資産税については、なお従前の例による。 suppl-4141-17/art-5/par-27 · https://japanlaw.org/en/local-tax-act/suppl-4141-17/art-5/par-27 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-5/par-27 For fixed assets tax imposed on the depreciable assets prescribed in Article 15, paragraph (51) of the Supplementary Provisions of the Former Act that were acquired between April 1, 2000 and March 31, 2002, the provisions then in force continue to govern. machine translation, not official **第二十八項** 平成十三年四月一日から平成十四年三月三十一日までの間に新築された旧法附則第十六条第六項に規定する貸家住宅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-4141-17/art-5/par-28 · https://japanlaw.org/en/local-tax-act/suppl-4141-17/art-5/par-28 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-5/par-28 For fixed assets tax imposed on the rental residences prescribed in Article 16, paragraph (6) of the Supplementary Provisions of the Former Act that were newly constructed between April 1, 2001 and March 31, 2002, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4141-17/art-5/par-1: 新法第三百八十二条の二 → 地方税法 第三百八十二条の二 (Article 382-2), art-382-2 — https://japanlaw.org/en/local-tax-act/art-382-2 · https://japanlaw.org/l/325AC0000000226/art-382-2 - suppl-4141-17/art-5/par-1: 第三百八十二条の三 → 地方税法 第三百八十二条の三 (Article 382-3), art-382-3 — https://japanlaw.org/en/local-tax-act/art-382-3 · https://japanlaw.org/l/325AC0000000226/art-382-3 - suppl-4141-17/art-5/par-1: 第三百八十七条 → 地方税法 第三百八十七条 (Article 387), art-387 — https://japanlaw.org/en/local-tax-act/art-387 · https://japanlaw.org/l/325AC0000000226/art-387 - suppl-4141-17/art-5/par-1: 第三百八十九条 → 地方税法 第三百八十九条 (Article 389), art-389 — https://japanlaw.org/en/local-tax-act/art-389 · https://japanlaw.org/l/325AC0000000226/art-389 - suppl-4141-17/art-5/par-1: 第四百十条第一項 → 地方税法 第四百十条第一項 (Article 410, paragraph (1)), art-410/par-1 — https://japanlaw.org/en/local-tax-act/art-410/par-1 · https://japanlaw.org/l/325AC0000000226/art-410/par-1 - suppl-4141-17/art-5/par-1: 第七百四十三条 → 地方税法 第七百四十三条 (Article 743), art-743 — https://japanlaw.org/en/local-tax-act/art-743 · https://japanlaw.org/l/325AC0000000226/art-743 - suppl-4141-17/art-5/par-4: 新法第三百四十九条の三第二十四項 → 地方税法 第三百四十九条の三第二十三項 (Article 349-3, paragraph (23)), art-349-3/par-23 — https://japanlaw.org/en/local-tax-act/art-349-3/par-23 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-23 - suppl-4141-17/art-5/par-8: 新法第三百六十四条 → 地方税法 第三百六十四条 (Article 364), art-364 — https://japanlaw.org/en/local-tax-act/art-364 · https://japanlaw.org/l/325AC0000000226/art-364 - suppl-4141-17/art-5/par-8: 第四百十一条第二項 → 地方税法 第四百十一条第二項 (Article 411, paragraph (2)), art-411/par-2 — https://japanlaw.org/en/local-tax-act/art-411/par-2 · https://japanlaw.org/l/325AC0000000226/art-411/par-2 - suppl-4141-17/art-5/par-8: 第四百十五条から第四百十七条まで → 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-4141-17/art-5/par-8: 第四百十五条から第四百十七条まで → 地方税法 第四百十六条 (Article 416), art-416 — https://japanlaw.org/en/local-tax-act/art-416 · https://japanlaw.org/l/325AC0000000226/art-416 - suppl-4141-17/art-5/par-8: 第四百十五条から第四百十七条まで → 地方税法 第四百十七条 (Article 417), art-417 — https://japanlaw.org/en/local-tax-act/art-417 · https://japanlaw.org/l/325AC0000000226/art-417 - suppl-4141-17/art-5/par-8: 第四百十九条 → 地方税法 第四百十九条 (Article 419), art-419 — https://japanlaw.org/en/local-tax-act/art-419 · https://japanlaw.org/l/325AC0000000226/art-419 - suppl-4141-17/art-5/par-8: 第四百三十二条 → 地方税法 第四百三十二条 (Article 432), art-432 — https://japanlaw.org/en/local-tax-act/art-432 · https://japanlaw.org/l/325AC0000000226/art-432 - suppl-4141-17/art-5/par-8: 第七百四十七条 → 地方税法 第七百四十七条 (Article 747), art-747 — https://japanlaw.org/en/local-tax-act/art-747 · https://japanlaw.org/l/325AC0000000226/art-747 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 附則第一条第一項第一号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4141-17/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-1/par-1/item-1 - 地方税法 附則第十二条第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/suppl-4141-17/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-12/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-20261027T202151-316, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-240, 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