# 地方税法 / Local Tax Act — 第一条 (Supplementary Provisions, Article 1)

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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: 第一条 (Supplementary Provisions, Article 1)（施行期日） — address `suppl-4151-9/art-1`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-1
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-1
- 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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### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4151-9/art-1 · https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-1</sup>

**第一項**  この法律は、平成十五年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
<sup>suppl-4151-9/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-1/par-1</sup>
This Act comes into effect on April 1, 2003; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
<sup>machine translation, not official</sup>

  **一**  第一条中地方税法第五十三条第六項の改正規定（「第八十一条の九第四項」を「第八十一条の九第三項」に改める部分及び「同条第四項」を「同条第三項」に改める部分に限る。）、同法第七十二条の十四第一項の改正規定（「第五十七条第十項及び第十一項、第五十八条第五項」を「第五十七条第八項及び第九項、第五十八条第四項」に改める部分に限る。）、同条第二項の改正規定及び同法第三百二十一条の八第六項の改正規定（「第八十一条の九第四項」を「第八十一条の九第三項」に改める部分及び「同条第四項」を「同条第三項」に改める部分に限る。）　平成十五年三月三十一日
  <sup>suppl-4151-9/art-1/par-1/item-1 · https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-1/par-1/item-1</sup>
  the provisions in Article 1 amending Article 53, paragraph (6) of the Local Tax Act (limited to the part replacing "Article 81-9, paragraph (4)" with "Article 81-9, paragraph (3)" and the part replacing "paragraph (4) of that Article" with "paragraph (3) of that Article"), the provisions amending Article 72-14, paragraph (1) of that Act (limited to the part replacing "Article 57, paragraphs (10) and (11), Article 58, paragraph (5)" with "Article 57, paragraphs (8) and (9), Article 58, paragraph (4)"), the provisions amending paragraph (2) of that Article, and the provisions amending Article 321-8, paragraph (6) of that Act (limited to the part replacing "Article 81-9, paragraph (4)" with "Article 81-9, paragraph (3)" and the part replacing "paragraph (4) of that Article" with "paragraph (3) of that Article"): March 31, 2003;
  <sup>machine translation, not official</sup>

  **二**  第一条中地方税法第七十四条の五、第四百六十八条、附則第十二条の二及び附則第三十条の二の改正規定並びに附則第七条及び第十四条の規定、附則第三十七条の規定（地方特例交付金等の地方財政の特別措置に関する法律（平成十一年法律第十七号）第二条第一項第六号及び第七号の改正規定に限る。）並びに附則第三十八条第一項の規定　平成十五年七月一日
  <sup>suppl-4151-9/art-1/par-1/item-2 · https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-1/par-1/item-2</sup>
  the provisions in Article 1 amending Article 74-5, Article 468, Article 12-2 of the Supplementary Provisions and Article 30-2 of the Supplementary Provisions of the Local Tax Act, the provisions of Articles 7 and 14 of the Supplementary Provisions, the provisions of Article 37 of the Supplementary Provisions (limited to the provisions amending Article 2, paragraph (1), items (vi) and (vii) of the Act on Special Grants to Local Governments and Other Special Measures concerning Local Public Finance (Act No. 17 of 1999)), and the provisions of Article 38, paragraph (1) of the Supplementary Provisions: July 1, 2003;
  <sup>machine translation, not official</sup>

  **三**  第一条中地方税法第二十五条第一項第一号の改正規定、同法第七十二条の四第一項の改正規定（同項第一号を削り、同項第二号を同項第一号とし、同号の次に一号を加える改正規定、同項第三号の改正規定（「、労働福祉事業団」及び「、金属鉱業事業団」を削る部分に限る。）及び同項第四号の改正規定（「、雇用・能力開発機構」を削る部分に限る。）を除く。）、同法第七十二条の五第一項の改正規定（同項第六号の改正規定（「、通信・放送機構」を削る部分に限る。）及び同項第四号の改正規定（「第七十二条の十四第一項及び第七十二条の二十二第四項」を「第七十二条の二十三第一項及び第七十二条の二十四の七第六項」に改める部分に限る。）を除く。）、同法第七十三条の二並びに第七十三条の四第一項第一号、第六号、第十号、第十四号、第十五号、第十七号、第十八号、第二十四号から第二十六号まで、第二十八号から第三十号まで及び第三十三号の改正規定、同項に二号を加える改正規定（同項第三十四号に係る部分に限る。）、同法第七十三条の六第一項の改正規定、同法第七十三条の十四の改正規定（同条第六項に係る部分を除く。）、同法第七十三条の二十七の七、第二百九十六条第一項第一号、第三百四十三条第六項並びに第三百四十八条第二項第二号、第十一号の二、第十一号の五、第十七号から第十八号まで、第十九号の二、第二十八号から第三十号まで、第三十三号及び第三十四号の改正規定、同項に四号を加える改正規定（同項第三十九号に係る部分を除く。）、同条第四項及び第五項の改正規定、同法第三百四十九条の三第二項の改正規定（「日本鉄道建設公団」を「独立行政法人鉄道建設・運輸施設整備支援機構」に改める部分に限る。）、同条第十七項及び第二十一項から第二十三項までの改正規定、同条第二十四項の改正規定（「第四十七条の六第一号」を「第十一条第一号」に改める部分を除く。）、同条第二十五項、第二十六項及び第三十五項の改正規定、同条第三十七項の改正規定（「日本鉄道建設公団」を「独立行政法人鉄道建設・運輸施設整備支援機構」に改める部分に限る。）、同条に一項を加える改正規定、同法第五百八十六条第二項第八号の二、第十七号の二、第二十六号及び第二十七号の二並びに第五百八十七条の二第一項の改正規定、同法第七百一条の三十四第三項の改正規定（同項第一号中「又は理化学研究所」を削り、同項中第十四号を削り、第十五号を第十四号とし、第十六号から第十九号までを一号ずつ繰り上げ、第十九号の二を第十九号とする部分に限る。）、同法第七百二条第二項の改正規定、同法附則第九条第二項の改正規定（「第七十二条の十四第八項第一号」を「第七十二条の二十四の二第二項第一号」に改める部分を除く。）、同法附則第十条第六項の改正規定、同条に四項を加える改正規定（同条第七項及び第八項に係る部分に限る。）、同法附則第十条の二及び第十一条第八項の改正規定、同条に五項を加える改正規定（同条第三十四項に係る部分に限る。）、同法附則第十二条の三第三項の改正規定（「エネルギーの使用の合理化に関する法律」の下に「（昭和五十四年法律第四十九号）」を加える部分に限る。）、同法附則第十四条の改正規定（同条第三項に係る部分を除く。）、同法附則第十五条の二第一項第二号の改正規定、同条第二項の改正規定（「日本鉄道建設公団法第十九条第一項第五号」を「独立行政法人鉄道建設・運輸施設整備支援機構法第十二条第一項第三号及び第六号」に改める部分に限る。）並びに同法附則第十五条の三第二項並びに第三十一条の三第四項及び第九項の改正規定並びに附則第十一条第二項、第五項及び第十二項から第十四項まで、第十五条第四項、第十八条第二項並びに第三十三条から第三十六条までの規定、附則第三十九条の規定（地方税法等の一部を改正する法律（平成十三年法律第八号）附則第五条第三項及び第八条第二項の改正規定に限る。）並びに附則第四十条第二項及び第三項の規定　平成十五年十月一日
  <sup>suppl-4151-9/art-1/par-1/item-3 · https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-1/par-1/item-3</sup>
  the provisions in Article 1 amending Article 25, paragraph (1), item (i) of the Local Tax Act, the provisions amending Article 72-4, paragraph (1) of that Act (excluding the provisions deleting item (i) of that paragraph, making item (ii) of that paragraph item (i) of that paragraph and adding one item after that item, the provisions amending item (iii) of that paragraph (limited to the part deleting ", Labor Welfare Corporation" and ", Metal Mining Agency of Japan"), and the provisions amending item (iv) of that paragraph (limited to the part deleting ", Employment and Human Resources Development Organization of Japan")), the provisions amending Article 72-5, paragraph (1) of that Act (excluding the provisions amending item (vi) of that paragraph (limited to the part deleting ", Telecommunications Advancement Organization of Japan") and the provisions amending item (iv) of that paragraph (limited to the part replacing "Article 72-14, paragraph (1) and Article 72-22, paragraph (4)" with "Article 72-23, paragraph (1) and Article 72-24-7, paragraph (6)")), the provisions amending Article 73-2 and Article 73-4, paragraph (1), items (i), (vi), (x), (xiv), (xv), (xvii), (xviii), (xxiv) through (xxvi), (xxviii) through (xxx) and (xxxiii) of that Act, the provisions adding two items to that paragraph (limited to the part pertaining to item (xxxiv) of that paragraph), the provisions amending Article 73-6, paragraph (1) of that Act, the provisions amending Article 73-14 of that Act (excluding the part pertaining to paragraph (6) of that Article), the provisions amending Article 73-27-7, Article 296, paragraph (1), item (i), Article 343, paragraph (6), and Article 348, paragraph (2), items (ii), (xi)-2, (xi)-5, (xvii) through (xviii), (xix)-2, (xxviii) through (xxx), (xxxiii) and (xxxiv) of that Act, the provisions adding four items to that paragraph (excluding the part pertaining to item (xxxix) of that paragraph), the provisions amending paragraphs (4) and (5) of that Article, the provisions amending Article 349-3, paragraph (2) of that Act (limited to the part replacing "Japan Railway Construction Public Corporation" with "Japan Railway Construction, Transport and Technology Agency"), the provisions amending paragraph (17) and paragraphs (21) through (23) of that Article, the provisions amending paragraph (24) of that Article (excluding the part replacing "Article 47-6, item (i)" with "Article 11, item (i)"), the provisions amending paragraphs (25), (26) and (35) of that Article, the provisions amending paragraph (37) of that Article (limited to the part replacing "Japan Railway Construction Public Corporation" with "Japan Railway Construction, Transport and Technology Agency"), the provisions adding one paragraph to that Article, the provisions amending Article 586, paragraph (2), items (viii)-2, (xvii)-2, (xxvi) and (xxvii)-2 and Article 587-2, paragraph (1) of that Act, the provisions amending Article 701-34, paragraph (3) of that Act (limited to the part deleting "or the Institute of Physical and Chemical Research" in item (i) of that paragraph, deleting item (xiv) in that paragraph, making item (xv) item (xiv), moving up items (xvi) through (xix) by one item each, and making item (xix)-2 item (xix)), the provisions amending Article 702, paragraph (2) of that Act, the provisions amending Article 9, paragraph (2) of the Supplementary Provisions of that Act (excluding the part replacing "Article 72-14, paragraph (8), item (i)" with "Article 72-24-2, paragraph (2), item (i)"), the provisions amending Article 10, paragraph (6) of the Supplementary Provisions of that Act, the provisions adding four paragraphs to that Article (limited to the part pertaining to paragraphs (7) and (8) of that Article), the provisions amending Article 10-2 and Article 11, paragraph (8) of the Supplementary Provisions of that Act, the provisions adding five paragraphs to Article 11 of the Supplementary Provisions of that Act (limited to the part pertaining to paragraph (34) of that Article), the provisions amending Article 12-3, paragraph (3) of the Supplementary Provisions of that Act (limited to the part adding "(Act No. 49 of 1979)" after "Act on the Rational Use of Energy"), the provisions amending Article 14 of the Supplementary Provisions of that Act (excluding the part pertaining to paragraph (3) of that Article), the provisions amending Article 15-2, paragraph (1), item (ii) of the Supplementary Provisions of that Act, the provisions amending paragraph (2) of that Article (limited to the part replacing "Article 19, paragraph (1), item (v) of the Japan Railway Construction Public Corporation Act" with "Article 12, paragraph (1), items (iii) and (vi) of the Act on the Japan Railway Construction, Transport and Technology Agency, Independent Administrative Agency"), the provisions amending Article 15-3, paragraph (2) and Article 31-3, paragraphs (4) and (9) of the Supplementary Provisions of that Act, the provisions of Article 11, paragraphs (2) and (5) and paragraphs (12) through (14), Article 15, paragraph (4), Article 18, paragraph (2), and Articles 33 through 36 of the Supplementary Provisions, the provisions of Article 39 of the Supplementary Provisions (limited to the provisions amending Article 5, paragraph (3) and Article 8, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 8 of 2001)), and the provisions of Article 40, paragraphs (2) and (3) of the Supplementary Provisions: October 1, 2003;
  <sup>machine translation, not official</sup>

  **四**  第一条中地方税法目次の改正規定（「／第二款　課税標準及び税率（第七十二条の十二―第七十二条の二十三の四）／第三款　法人の事業税の申告納付、更正及び決定並びに個人の事業税の賦課及び徴収（第七十二条の二十四―第七十二条の六十五）／」を「／第二款　法人の事業税に係る課税標準及び税率等（第七十二条の十二―第七十二条の四十九の六）／第三款　個人の事業税に係る課税標準及び税率等（第七十二条の四十九の七―第七十二条の六十五）／」に改める部分を除く。）、同法第二十三条の改正規定（同条第一項第四号、第四号の三及び第四号の四に係る部分を除く。）、同法第二十四条第一項及び第二項の改正規定、同法第二十五条の二第三項の改正規定（「国外公募投資信託等の配当等」を「国外私募公社債等運用投資信託等の配当等」に改める部分に限る。）、同法第二十六条、第二十七条第二項、第三十二条、第三十四条第一項及び第三十七条の二の改正規定、同条の次に一条を加える改正規定、同法第七十一条の八の改正規定、同法第二章第一節に二款を加える改正規定、同法第三百十三条、第三百十四条の二第一項及び第三百十四条の七の改正規定、同条の次に一条を加える改正規定、同法第七百三十四条第三項、附則第三条の二第一項、附則第三条の三及び附則第五条の改正規定、同条の次に二条を加える改正規定、同法附則第六条及び第三十三条の三の改正規定、同法附則第三十四条の改正規定（同条第一項に係る部分を除く。）、同法附則第三十五条の二の改正規定（同条第五項及び第九項第二号に係る部分を除く。）、同法附則第三十五条の二の二第一項の改正規定（「、附則第三十五条の二の四第一項並びに第三十五条の二の六第二項」を「並びに附則第三十五条の二の六第二項」に、「、附則第三十五条の二の四第一項、第三十五条の二の六第二項」を「、附則第三十五条の二の六第二項」に改める部分に限る。）、同法附則第三十五条の二の三から附則第三十五条の二の五までの改正規定、同法附則第三十五条の三の次に一条を加える改正規定、同法附則第三十五条の四第二項第四号の改正規定（「第三十七条の二」の下に「、第三十七条の三」を加える部分に限る。）、同項第五号の改正規定（「第四項第三号」を「第五項第三号」に改める部分に限る。）、同条第四項の改正規定（「、第一項中」の下に「「道府県」とあるのは「市町村」と、」を加え、「百分の二」を「百分の一・六」に、「百分の四」を「百分の三・四」に改める部分を除く。）並びに同法附則第四十条の改正規定（同条第十項に係る部分を除く。）並びに次条第一項、附則第三条第二項、第三項、第五項から第七項まで、第九項、第十一項、第十六項、第十八項及び第十九項並びに附則第十条第二項、第三項、第五項から第七項まで、第九項及び第十一項の規定、附則第二十九条の規定（地方交付税法（昭和二十五年法律第二百十一号）第十四条第一項及び第三項の表道府県の項第一号の改正規定（株式等譲渡所得割に係る部分に限る。）並びに同表市町村の項中第十八号を第二十号とし、第九号から第十七号までを二号ずつ繰り下げ、第八号の次に次のように加える改正規定に限る。）、附則第三十条第三項及び第四項の規定並びに附則第三十七条の規定（地方特例交付金等の地方財政の特別措置に関する法律第十四条第三項の改正規定に限る。）　平成十六年一月一日
  <sup>suppl-4151-9/art-1/par-1/item-4 · https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-1/par-1/item-4</sup>
  the provisions in Article 1 amending the table of contents of the Local Tax Act (excluding the part replacing "/Division 2 Tax Base and Tax Rate (Articles 72-12 through 72-23-4)/Division 3 Filing and Payment, Reassessment and Determination of Corporate Enterprise Tax, and Imposition and Collection of Individual Enterprise Tax (Articles 72-24 through 72-65)/" with "/Division 2 Tax Base, Tax Rate, etc. for Corporate Enterprise Tax (Articles 72-12 through 72-49-6)/Division 3 Tax Base, Tax Rate, etc. for Individual Enterprise Tax (Articles 72-49-7 through 72-65)/"), the provisions amending Article 23 of that Act (excluding the part pertaining to paragraph (1), items (iv), (iv)-3 and (iv)-4 of that Article), the provisions amending Article 24, paragraphs (1) and (2) of that Act, the provisions amending Article 25-2, paragraph (3) of that Act (limited to the part replacing "dividends, etc. of foreign publicly offered investment trusts, etc." with "dividends, etc. of foreign privately offered public and corporate bond, etc. investment trusts, etc."), the provisions amending Article 26, Article 27, paragraph (2), Article 32, Article 34, paragraph (1) and Article 37-2 of that Act, the provisions adding one Article after that Article, the provisions amending Article 71-8 of that Act, the provisions adding two Divisions to Chapter II, Section 1 of that Act, the provisions amending Article 313, Article 314-2, paragraph (1) and Article 314-7 of that Act, the provisions adding one Article after Article 314-7, the provisions amending Article 734, paragraph (3), and Article 3-2, paragraph (1), Article 3-3 and Article 5 of the Supplementary Provisions of that Act, the provisions adding two Articles after Article 5 of the Supplementary Provisions, the provisions amending Article 6 and Article 33-3 of the Supplementary Provisions of that Act, the provisions amending Article 34 of the Supplementary Provisions of that Act (excluding the part pertaining to paragraph (1) of that Article), the provisions amending Article 35-2 of the Supplementary Provisions of that Act (excluding the part pertaining to paragraph (5) and paragraph (9), item (ii) of that Article), the provisions amending Article 35-2-2, paragraph (1) of the Supplementary Provisions of that Act (limited to the part replacing ", Article 35-2-4, paragraph (1) of the Supplementary Provisions and Article 35-2-6, paragraph (2)" with "and Article 35-2-6, paragraph (2) of the Supplementary Provisions" and the part replacing ", Article 35-2-4, paragraph (1) and Article 35-2-6, paragraph (2) of the Supplementary Provisions" with ", Article 35-2-6, paragraph (2) of the Supplementary Provisions"), the provisions amending Articles 35-2-3 through 35-2-5 of the Supplementary Provisions of that Act, the provisions adding one Article after Article 35-3 of the Supplementary Provisions of that Act, the provisions amending Article 35-4, paragraph (2), item (iv) of the Supplementary Provisions of that Act (limited to the part adding ", Article 37-3" after "Article 37-2"), the provisions amending item (v) of that paragraph (limited to the part replacing "paragraph (4), item (iii)" with "paragraph (5), item (iii)"), the provisions amending paragraph (4) of that Article (excluding the part adding "the term 'prefecture' is deemed to be replaced with 'municipality'," after ", in paragraph (1)," and the part replacing "two one-hundredths" with "1.6 one-hundredths" and "four one-hundredths" with "3.4 one-hundredths"), the provisions amending Article 40 of the Supplementary Provisions of that Act (excluding the part pertaining to paragraph (10) of that Article), the provisions of paragraph (1) of the following Article, Article 3, paragraphs (2) and (3), paragraphs (5) through (7), paragraph (9), paragraph (11), paragraph (16), paragraph (18) and paragraph (19) of the Supplementary Provisions, Article 10, paragraphs (2) and (3), paragraphs (5) through (7), paragraph (9) and paragraph (11) of the Supplementary Provisions, the provisions of Article 29 of the Supplementary Provisions (limited to the provisions amending item (i) of the row for prefectures in the table in Article 14, paragraphs (1) and (3) of the Local Allocation Tax Act (Act No. 211 of 1950) (limited to the part pertaining to the share transfer income levy) and the provisions, in the row for municipalities in that table, making item (xviii) item (xx), moving items (ix) through (xvii) down by two items each, and adding the following after item (viii)), the provisions of Article 30, paragraphs (3) and (4) of the Supplementary Provisions, and the provisions of Article 37 of the Supplementary Provisions (limited to the provisions amending Article 14, paragraph (3) of the Act on Special Grants to Local Governments and Other Special Measures concerning Local Public Finance): January 1, 2004;
  <sup>machine translation, not official</sup>

  **五**  第一条中地方税法第七十二条の四第一項第四号の改正規定（「、雇用・能力開発機構」を削る部分に限る。）、同法第七十三条の四第一項第十六号及び第三百四十八条第二項第十九号の改正規定並びに同法附則第十四条の改正規定（同条第三項に係る部分に限る。）並びに附則第十一条第四項の規定、附則第三十九条の規定（地方税法等の一部を改正する法律（平成十三年法律第八号）附則第五条第二項及び第八条第五項の改正規定に限る。）並びに附則第四十条第一項及び第四項の規定　平成十六年三月一日
  <sup>suppl-4151-9/art-1/par-1/item-5 · https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-1/par-1/item-5</sup>
  the provisions in Article 1 amending Article 72-4, paragraph (1), item (iv) of the Local Tax Act (limited to the part deleting ", Employment and Human Resources Development Organization of Japan"), the provisions amending Article 73-4, paragraph (1), item (xvi) and Article 348, paragraph (2), item (xix) of that Act, the provisions amending Article 14 of the Supplementary Provisions of that Act (limited to the part pertaining to paragraph (3) of that Article), the provisions of Article 11, paragraph (4) of the Supplementary Provisions, the provisions of Article 39 of the Supplementary Provisions (limited to the provisions amending Article 5, paragraph (2) and Article 8, paragraph (5) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 8 of 2001)), and the provisions of Article 40, paragraphs (1) and (4) of the Supplementary Provisions: March 1, 2004;
  <sup>machine translation, not official</sup>

  **六**  第一条中地方税法目次の改正規定（「／第二款　課税標準及び税率（第七十二条の十二―第七十二条の二十三の四）／第三款　法人の事業税の申告納付、更正及び決定並びに個人の事業税の賦課及び徴収（第七十二条の二十四―第七十二条の六十五）／」を「／第二款　法人の事業税に係る課税標準及び税率等（第七十二条の十二―第七十二条の四十九の六）／第三款　個人の事業税に係る課税標準及び税率等（第七十二条の四十九の七―第七十二条の六十五）／」に改める部分に限る。）、同法第十一条の五第一号、第十四条の九及び第十六条の四第十二項の改正規定、同法第十七条の五第三項の改正規定（「の決定（」の下に「第七十二条の二第一項第一号イに掲げる法人に対して課する事業税、」を加える部分に限る。）、同法第十九条の九第二項及び第二十条の九の三第五項の改正規定、同法第七十二条の二を同法第七十二条の二の二とする改正規定、同法第七十二条の改正規定、同条を同法第七十二条の二とし、同法第二章第二節第一款中同条の前に一条を加える改正規定、同法第七十二条の三の改正規定（同条第一項の改正規定（「又は同法」を「、社債等の振替に関する法律（平成十三年法律第七十五号）第二条第十一項に規定する加入者保護信託又は法人税法」に改める部分に限る。）を除く。）、同法第七十二条の四第一項第三号の改正規定（「、労働福祉事業団」を削る部分に限る。）、同法第七十二条の五第一項第六号の改正規定（「、通信・放送機構」を削る部分に限る。）、同項第四号の改正規定（「第七十二条の十四第一項及び第七十二条の二十二第四項」を「第七十二条の二十三第一項及び第七十二条の二十四の七第六項」に改める部分に限る。）、同法第七十二条の五の二から第七十二条の八までの改正規定、同法第二章第二節第二款の款名の改正規定、同法第七十二条の十二並びに第七十二条の十三第六項及び第二十四項の改正規定、同法第二章第二節第三款の款名及び第七十二条の二十四を削る改正規定、同法第七十二条の二十三の四の改正規定、同条を同法第七十二条の二十四の十一とし、同条の次に一条を加える改正規定、同法第七十二条の二十三の三の改正規定、同条を同法第七十二条の二十四の十とする改正規定、同法第七十二条の二十三の二の改正規定、同条を同法第七十二条の二十四の九とする改正規定、同法第七十二条の二十三の改正規定、同条を同法第七十二条の二十四の八とする改正規定、同法第七十二条の二十二の改正規定（同条第四項の改正規定（同項第十号を削り、同項第十一号を同項第十号とする部分に限る。）を除く。）、同条を同法第七十二条の二十四の七とする改正規定、同法第七十二条の二十一を削る改正規定、同法第七十二条の二十の改正規定、同条を同法第七十二条の二十四の五とし、同条の次に一条を加える改正規定、同法第七十二条の十九の改正規定、同条を同法第七十二条の二十四の四とする改正規定、同法第七十二条の十六から第七十二条の十八までを削る改正規定、同法第七十二条の十五の改正規定、同条を同法第七十二条の二十四とし、同条の次に二条を加える改正規定、同法第七十二条の十四の改正規定（同条第一項の改正規定（「第五十七条第十項及び第十一項、第五十八条第五項」を「第五十七条第八項及び第九項、第五十八条第四項」に改める部分、「、第五十八条、第六十八条の四十三」を「及び第六十八条の四十三」に改める部分及び「及び第六十八条の六十」を削る部分に限る。）及び同条第二項の改正規定を除く。）、同条を同法第七十二条の二十三とし、同法第七十二条の十三の次に九条を加える改正規定、同法第七十二条の二十五の改正規定、同法第七十二条の二十六の改正規定（同条第一項の改正規定（「相当する額の事業税」の下に「（次項及び第三項において「予定申告に係る事業税額」という。）」を加える部分に限る。）並びに同条第二項及び第三項の改正規定を除く。）、同法第七十二条の二十八から第七十二条の三十一まで、第七十二条の三十三から第七十二条の三十四まで、第七十二条の三十七及び第七十二条の三十八の改正規定、同条の次に一条を加える改正規定、同法第七十二条の三十九から第七十二条の四十一までの改正規定、同条の次に四条を加える改正規定、同法第七十二条の四十二の改正規定、同法第七十二条の四十三の改正規定（同条第二項の改正規定を除く。）、同法第七十二条の四十四から第七十二条の四十六まで、第七十二条の四十八及び第七十二条の四十九の改正規定、同条の次に五条、款名及び八条を加える改正規定、同法第七十二条の五十第一項、第七十二条の五十四第二項、第七十二条の五十五、第七十二条の五十九、第七十二条の六十、第七十二条の六十二から第七十二条の六十四まで、第七十二条の七十一、第七十二条の八十七及び第七十三条の四第一項第十三号の改正規定、同項に二号を加える改正規定（同項第三十五号に係る部分に限る。）、同法第三百四十八条第二項第二号の四及び第十六号の改正規定、同項に四号を加える改正規定（同項第三十九号に係る部分に限る。）、同法第三百四十九条の三第四十項の改正規定（「通信・放送機構」を「独立行政法人情報通信研究機構」に改める部分に限る。）、同法第四百四十七条第一項及び附則第三条の二第二項の改正規定、同法附則第九条第一項の改正規定（「平成十五年三月三十一日」を「平成十七年三月三十一日」に改める部分を除く。）及び同条第二項の改正規定（「第七十二条の十四第八項第一号」を「第七十二条の二十四の二第二項第一号」に改める部分に限る。）、同法附則第九条の二、第九条の五及び第十二条の三第一項の改正規定、同条第三項の改正規定（「エネルギーの使用の合理化に関する法律」の下に「（昭和五十四年法律第四十九号）」を加える部分及び「附則第三十二条第六項」を「附則第三十二条第七項」に改める部分を除く。）並びに同法附則第四十条第十項の改正規定並びに次条第二項、附則第四条第一項、第四項、第六項及び第七項、第五条、第九条並びに第十一条第三項の規定、附則第二十九条の規定（地方交付税法第十四条第二項の改正規定に限る。）、附則第三十一条及び第三十二条の規定、附則第三十七条の規定（地方特例交付金等の地方財政の特別措置に関する法律第二条第二項及び第三項の改正規定に限る。）並びに附則第三十八条第二項の規定　平成十六年四月一日
  <sup>suppl-4151-9/art-1/par-1/item-6 · https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-1/par-1/item-6</sup>
  the provisions in Article 1 amending the table of contents of the Local Tax Act (limited to the part replacing "/Division 2 Tax Base and Tax Rate (Articles 72-12 through 72-23-4)/Division 3 Filing and Payment, Reassessment and Determination of Corporate Enterprise Tax, and Imposition and Collection of Individual Enterprise Tax (Articles 72-24 through 72-65)/" with "/Division 2 Tax Base, Tax Rate, etc. for Corporate Enterprise Tax (Articles 72-12 through 72-49-6)/Division 3 Tax Base, Tax Rate, etc. for Individual Enterprise Tax (Articles 72-49-7 through 72-65)/"), the provisions amending Article 11-5, item (i), Article 14-9 and Article 16-4, paragraph (12) of that Act, the provisions amending Article 17-5, paragraph (3) of that Act (limited to the part adding "enterprise tax imposed on a corporation listed in Article 72-2, paragraph (1), item (i), (a)," after "determination of ("), the provisions amending Article 19-9, paragraph (2) and Article 20-9-3, paragraph (5) of that Act, the provisions making Article 72-2 of that Act Article 72-2-2, the provisions amending Article 72 of that Act, the provisions making that Article Article 72-2 of that Act and adding one Article before that Article in Chapter II, Section 2, Division 1 of that Act, the provisions amending Article 72-3 of that Act (excluding the provisions amending paragraph (1) of that Article (limited to the part replacing "or that Act" with ", a participant protection trust prescribed in Article 2, paragraph (11) of the Act on Book-Entry Transfer of Corporate Bonds, etc. (Act No. 75 of 2001), or the Corporation Tax Act")), the provisions amending Article 72-4, paragraph (1), item (iii) of that Act (limited to the part deleting ", Labor Welfare Corporation"), the provisions amending Article 72-5, paragraph (1), item (vi) of that Act (limited to the part deleting ", Telecommunications Advancement Organization of Japan"), the provisions amending item (iv) of that paragraph (limited to the part replacing "Article 72-14, paragraph (1) and Article 72-22, paragraph (4)" with "Article 72-23, paragraph (1) and Article 72-24-7, paragraph (6)"), the provisions amending Articles 72-5-2 through 72-8 of that Act, the provisions amending the title of Division 2 of Chapter II, Section 2 of that Act, the provisions amending Article 72-12, and Article 72-13, paragraphs (6) and (24) of that Act, the provisions deleting the title of Division 3 of Chapter II, Section 2 of that Act and Article 72-24, the provisions amending Article 72-23-4 of that Act, the provisions making that Article Article 72-24-11 of that Act and adding one Article after that Article, the provisions amending Article 72-23-3 of that Act, the provisions making that Article Article 72-24-10 of that Act, the provisions amending Article 72-23-2 of that Act, the provisions making that Article Article 72-24-9 of that Act, the provisions amending Article 72-23 of that Act, the provisions making that Article Article 72-24-8 of that Act, the provisions amending Article 72-22 of that Act (excluding the provisions amending paragraph (4) of that Article (limited to the part deleting item (x) of that paragraph and making item (xi) of that paragraph item (x))), the provisions making that Article Article 72-24-7 of that Act, the provisions deleting Article 72-21 of that Act, the provisions amending Article 72-20 of that Act, the provisions making that Article Article 72-24-5 of that Act and adding one Article after that Article, the provisions amending Article 72-19 of that Act, the provisions making that Article Article 72-24-4 of that Act, the provisions deleting Articles 72-16 through 72-18 of that Act, the provisions amending Article 72-15 of that Act, the provisions making that Article Article 72-24 of that Act and adding two Articles after that Article, the provisions amending Article 72-14 of that Act (excluding the provisions amending paragraph (1) of that Article (limited to the part replacing "Article 57, paragraphs (10) and (11), Article 58, paragraph (5)" with "Article 57, paragraphs (8) and (9), Article 58, paragraph (4)", the part replacing ", Article 58, Article 68-43" with "and Article 68-43", and the part deleting "and Article 68-60") and the provisions amending paragraph (2) of that Article), the provisions making that Article Article 72-23 of that Act and adding nine Articles after Article 72-13 of that Act, the provisions amending Article 72-25 of that Act, the provisions amending Article 72-26 of that Act (excluding the provisions amending paragraph (1) of that Article (limited to the part adding "(referred to as the "tax amount relating to the interim return" in the following paragraph and paragraph (3))" after "enterprise tax in an amount equivalent to") and the provisions amending paragraphs (2) and (3) of that Article), the provisions amending Articles 72-28 through 72-31, Articles 72-33 through 72-34, Article 72-37 and Article 72-38 of that Act, the provisions adding one Article after that Article, the provisions amending Articles 72-39 through 72-41 of that Act, the provisions adding four Articles after that Article, the provisions amending Article 72-42 of that Act, the provisions amending Article 72-43 of that Act (excluding the provisions amending paragraph (2) of that Article), the provisions amending Articles 72-44 through 72-46, Article 72-48 and Article 72-49 of that Act, the provisions adding five Articles, a Division title and eight Articles after that Article, the provisions amending Article 72-50, paragraph (1), Article 72-54, paragraph (2), Article 72-55, Article 72-59, Article 72-60, Articles 72-62 through 72-64, Article 72-71, Article 72-87 and Article 73-4, paragraph (1), item (xiii) of that Act, the provisions adding two items to that paragraph (limited to the part pertaining to item (xxxv) of that paragraph), the provisions amending Article 348, paragraph (2), items (ii)-4 and (xvi) of that Act, the provisions adding four items to that paragraph (limited to the part pertaining to item (xxxix) of that paragraph), the provisions amending Article 349-3, paragraph (40) of that Act (limited to the part replacing "Telecommunications Advancement Organization of Japan" with "National Institute of Information and Communications Technology, an incorporated administrative agency"), the provisions amending Article 447, paragraph (1) of that Act and Article 3-2, paragraph (2) of the Supplementary Provisions of that Act, the provisions amending Article 9, paragraph (1) of the Supplementary Provisions of that Act (excluding the part replacing "March 31, 2003" with "March 31, 2005") and the provisions amending paragraph (2) of that Article (limited to the part replacing "Article 72-14, paragraph (8), item (i)" with "Article 72-24-2, paragraph (2), item (i)"), the provisions amending Article 9-2, Article 9-5 and Article 12-3, paragraph (1) of the Supplementary Provisions of that Act, the provisions amending paragraph (3) of that Article (excluding the part adding "(Act No. 49 of 1979)" after "Act on the Rational Use of Energy" and the part replacing "Article 32, paragraph (6) of the Supplementary Provisions" with "Article 32, paragraph (7) of the Supplementary Provisions"), the provisions amending Article 40, paragraph (10) of the Supplementary Provisions of that Act, the provisions of paragraph (2) of the following Article, Article 4, paragraphs (1), (4), (6) and (7), Article 5, Article 9 and Article 11, paragraph (3) of the Supplementary Provisions, the provisions of Article 29 of the Supplementary Provisions (limited to the provisions amending Article 14, paragraph (2) of the Local Allocation Tax Act), the provisions of Articles 31 and 32 of the Supplementary Provisions, the provisions of Article 37 of the Supplementary Provisions (limited to the provisions amending Article 2, paragraphs (2) and (3) of the Act on Special Grants to Local Governments and Other Special Measures concerning Local Public Finance), and the provisions of Article 38, paragraph (2) of the Supplementary Provisions: April 1, 2004;
  <sup>machine translation, not official</sup>

  **七**  第一条中地方税法第三百四十九条の三第二十八項から第三十一項まで及び第三十六項の改正規定並びに附則第十一条第九項及び第十一項並びに第十八条第三項及び第四項の規定　平成十八年四月一日
  <sup>suppl-4151-9/art-1/par-1/item-7 · https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-1/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-1/par-1/item-7</sup>
  the provisions in Article 1 amending Article 349-3, paragraphs (28) through (31) and paragraph (36) of the Local Tax Act, and the provisions of Article 11, paragraphs (9) and (11) and Article 18, paragraphs (3) and (4) of the Supplementary Provisions: April 1, 2006;
  <sup>machine translation, not official</sup>

  **八**  第一条中地方税法第七百条の五十二の改正規定　鳥獣の保護及び狩猟の適正化に関する法律（平成十四年法律第八十八号）の施行の日
  <sup>suppl-4151-9/art-1/par-1/item-8 · https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-1/par-1/item-8 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-1/par-1/item-8</sup>
  the provisions in Article 1 amending Article 700-52 of the Local Tax Act: the date of enforcement of the Act on Wildlife Protection and Appropriate Hunting (Act No. 88 of 2002);
  <sup>machine translation, not official</sup>

  **九**  第一条中地方税法附則第三十二条第八項の改正規定（「受けた者」の下に「又は同法第十六条第三項の規定による届出をした者」を加える部分に限る。）及び附則第十六条第三項の規定　道路運送車両法の一部を改正する法律（平成十四年法律第八十九号）の施行の日
  <sup>suppl-4151-9/art-1/par-1/item-9 · https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-1/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-1/par-1/item-9</sup>
  the provisions in Article 1 amending Article 32, paragraph (8) of the Supplementary Provisions of the Local Tax Act (limited to the part adding "or a person who has made a notification under Article 16, paragraph (3) of that Act" after "a person who received") and the provisions of Article 16, paragraph (3) of the Supplementary Provisions: the date of enforcement of the Act Partially Amending the Road Transport Vehicle Act (Act No. 89 of 2002);
  <sup>machine translation, not official</sup>

  **十**  第一条中地方税法第七十二条の四第一項第三号の改正規定（「、金属鉱業事業団」を削る部分に限る。）及び同法第三百四十九条の三第二十項の改正規定並びに附則第十一条第八項の規定　石油公団法及び金属鉱業事業団法の廃止等に関する法律附則第一条第四号に掲げる規定の施行の日
  <sup>suppl-4151-9/art-1/par-1/item-10 · https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-1/par-1/item-10 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-1/par-1/item-10</sup>
  the provisions in Article 1 amending Article 72-4, paragraph (1), item (iii) of the Local Tax Act (limited to the part deleting ", Metal Mining Agency of Japan"), the provisions amending Article 349-3, paragraph (20) of that Act, and the provisions of Article 11, paragraph (8) of the Supplementary Provisions: the date of enforcement of the provisions set forth in Article 1, item (iv) of the Supplementary Provisions of the Act on the Abolition of the Petroleum Public Corporation Act and the Metal Mining Agency of Japan Act, etc.;
  <sup>machine translation, not official</sup>

  **十一**  第一条中地方税法第七十三条の七第十二号の改正規定　住宅金融公庫法及び住宅融資保険法の一部を改正する法律（平成十五年法律第七十五号）の施行の日
  <sup>suppl-4151-9/art-1/par-1/item-11 · https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-1/par-1/item-11 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-1/par-1/item-11</sup>
  the provisions in Article 1 amending Article 73-7, item (xii) of the Local Tax Act: the date of enforcement of the Act Partially Amending the Government Housing Loan Corporation Act and the Housing Loan Insurance Act (Act No. 75 of 2003);
  <sup>machine translation, not official</sup>

  **十二**  第一条中地方税法第七十三条の十四第六項の改正規定　林業経営の改善等に必要な資金の融通の円滑化のための林業改善資金助成法等の一部を改正する法律（平成十五年法律第五十二号）の施行の日
  <sup>suppl-4151-9/art-1/par-1/item-12 · https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-1/par-1/item-12 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-1/par-1/item-12</sup>
  the provisions in Article 1 amending Article 73-14, paragraph (6) of the Local Tax Act: the date of enforcement of the Act Partially Amending the Forestry Improvement Fund Assistance Act, etc. for Facilitating the Provision of Funds Necessary for the Improvement of Forestry Management, etc. (Act No. 52 of 2003).
  <sup>machine translation, not official</sup>

---

## Cites
- suppl-4151-9/art-1/par-1/item-2: 附則第七条 → 地方税法 附則第七条 (Supplementary Provisions, Article 7), suppl-4151-9/art-7 — https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-7
- suppl-4151-9/art-1/par-1/item-2: 第十四条 → 地方税法 附則第十四条 (Supplementary Provisions, Article 14), suppl-4151-9/art-14 — https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-14
- suppl-4151-9/art-1/par-1/item-3: 附則第十一条第二項 → 地方税法 附則第十一条第二項 (Supplementary Provisions, Article 11, paragraph (2)), suppl-4151-9/art-11/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-11/par-2
- suppl-4151-9/art-1/par-1/item-3: 第五項 → 地方税法 附則第十一条第五項 (Supplementary Provisions, Article 11, paragraph (5)), suppl-4151-9/art-11/par-5 — https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-11/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-11/par-5
- suppl-4151-9/art-1/par-1/item-3: 第十二項から第十四項まで → 地方税法 附則第十一条第十二項 (Supplementary Provisions, Article 11, paragraph (12)), suppl-4151-9/art-11/par-12 — https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-11/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-11/par-12
- suppl-4151-9/art-1/par-1/item-3: 第十二項から第十四項まで → 地方税法 附則第十一条第十三項 (Supplementary Provisions, Article 11, paragraph (13)), suppl-4151-9/art-11/par-13 — https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-11/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-11/par-13
- suppl-4151-9/art-1/par-1/item-3: 第十二項から第十四項まで → 地方税法 附則第十一条第十四項 (Supplementary Provisions, Article 11, paragraph (14)), suppl-4151-9/art-11/par-14 — https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-11/par-14 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-11/par-14
- suppl-4151-9/art-1/par-1/item-3: 第十五条第四項 → 地方税法 附則第十五条第四項 (Supplementary Provisions, Article 15, paragraph (4)), suppl-4151-9/art-15/par-4 — https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-15/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-15/par-4
- suppl-4151-9/art-1/par-1/item-3: 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-4151-9/art-18/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-18/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-18/par-2
- suppl-4151-9/art-1/par-1/item-3: 第三十三条から第三十六条まで → 地方税法 附則第三十四条 (Supplementary Provisions, Article 34), suppl-4151-9/art-34 — https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-34 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-34
- suppl-4151-9/art-1/par-1/item-3: 第三十三条から第三十六条まで → 地方税法 附則第三十六条 (Supplementary Provisions, Article 36), suppl-4151-9/art-36 — https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-36 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-36
- suppl-4151-9/art-1/par-1/item-3: 附則第四十条第二項 → 地方税法 附則第四十条第二項 (Supplementary Provisions, Article 40, paragraph (2)), suppl-4151-9/art-40/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-40/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-40/par-2
- suppl-4151-9/art-1/par-1/item-3: 第三項 → 地方税法 附則第四十条第三項 (Supplementary Provisions, Article 40, paragraph (3)), suppl-4151-9/art-40/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-40/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-40/par-3
- suppl-4151-9/art-1/par-1/item-4: 次条第一項 → 地方税法 附則第二条第一項 (Supplementary Provisions, Article 2, paragraph (1)), suppl-4151-9/art-2/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-2/par-1
- suppl-4151-9/art-1/par-1/item-4: 附則第三条第二項 → 地方税法 附則第三条第二項 (Supplementary Provisions, Article 3, paragraph (2)), suppl-4151-9/art-3/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-3/par-2
- suppl-4151-9/art-1/par-1/item-4: 第三項 → 地方税法 附則第三条第三項 (Supplementary Provisions, Article 3, paragraph (3)), suppl-4151-9/art-3/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-3/par-3
- suppl-4151-9/art-1/par-1/item-4: 第五項から第七項まで → 地方税法 附則第三条第五項 (Supplementary Provisions, Article 3, paragraph (5)), suppl-4151-9/art-3/par-5 — https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-3/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-3/par-5
- suppl-4151-9/art-1/par-1/item-4: 第五項から第七項まで → 地方税法 附則第三条第六項 (Supplementary Provisions, Article 3, paragraph (6)), suppl-4151-9/art-3/par-6 — https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-3/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-3/par-6
- suppl-4151-9/art-1/par-1/item-4: 第五項から第七項まで → 地方税法 附則第三条第七項 (Supplementary Provisions, Article 3, paragraph (7)), suppl-4151-9/art-3/par-7 — https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-3/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-3/par-7
- suppl-4151-9/art-1/par-1/item-4: 第九項 → 地方税法 附則第三条第九項 (Supplementary Provisions, Article 3, paragraph (9)), suppl-4151-9/art-3/par-9 — https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-3/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-3/par-9
- suppl-4151-9/art-1/par-1/item-4: 第十一項 → 地方税法 附則第三条第十一項 (Supplementary Provisions, Article 3, paragraph (11)), suppl-4151-9/art-3/par-11 — https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-3/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-3/par-11
- suppl-4151-9/art-1/par-1/item-4: 第十六項 → 地方税法 附則第三条第十六項 (Supplementary Provisions, Article 3, paragraph (16)), suppl-4151-9/art-3/par-16 — https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-3/par-16 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-3/par-16
- suppl-4151-9/art-1/par-1/item-4: 第十八項 → 地方税法 附則第三条第十八項 (Supplementary Provisions, Article 3, paragraph (18)), suppl-4151-9/art-3/par-18 — https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-3/par-18 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-3/par-18
- suppl-4151-9/art-1/par-1/item-4: 第十九項 → 地方税法 附則第三条第十九項 (Supplementary Provisions, Article 3, paragraph (19)), suppl-4151-9/art-3/par-19 — https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-3/par-19 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-3/par-19
- suppl-4151-9/art-1/par-1/item-4: 附則第十条第二項 → 地方税法 附則第十条第二項 (Supplementary Provisions, Article 10, paragraph (2)), suppl-4151-9/art-10/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-10/par-2
- suppl-4151-9/art-1/par-1/item-4: 第三項 → 地方税法 附則第十条第三項 (Supplementary Provisions, Article 10, paragraph (3)), suppl-4151-9/art-10/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-10/par-3
- suppl-4151-9/art-1/par-1/item-4: 第五項から第七項まで → 地方税法 附則第十条第五項 (Supplementary Provisions, Article 10, paragraph (5)), suppl-4151-9/art-10/par-5 — https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-10/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-10/par-5
- suppl-4151-9/art-1/par-1/item-4: 第五項から第七項まで → 地方税法 附則第十条第六項 (Supplementary Provisions, Article 10, paragraph (6)), suppl-4151-9/art-10/par-6 — https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-10/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-10/par-6
- suppl-4151-9/art-1/par-1/item-4: 第五項から第七項まで → 地方税法 附則第十条第七項 (Supplementary Provisions, Article 10, paragraph (7)), suppl-4151-9/art-10/par-7 — https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-10/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-10/par-7
- suppl-4151-9/art-1/par-1/item-4: 第九項 → 地方税法 附則第十条第九項 (Supplementary Provisions, Article 10, paragraph (9)), suppl-4151-9/art-10/par-9 — https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-10/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-10/par-9
- suppl-4151-9/art-1/par-1/item-4: 第十一項 → 地方税法 附則第十条第十一項 (Supplementary Provisions, Article 10, paragraph (11)), suppl-4151-9/art-10/par-11 — https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-10/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-10/par-11
- suppl-4151-9/art-1/par-1/item-5: 附則第十一条第四項 → 地方税法 附則第十一条第四項 (Supplementary Provisions, Article 11, paragraph (4)), suppl-4151-9/art-11/par-4 — https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-11/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-11/par-4
- suppl-4151-9/art-1/par-1/item-5: 附則第四十条第一項 → 地方税法 附則第四十条第一項 (Supplementary Provisions, Article 40, paragraph (1)), suppl-4151-9/art-40/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-40/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-40/par-1
- suppl-4151-9/art-1/par-1/item-5: 第四項 → 地方税法 附則第四十条第四項 (Supplementary Provisions, Article 40, paragraph (4)), suppl-4151-9/art-40/par-4 — https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-40/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-40/par-4
- suppl-4151-9/art-1/par-1/item-6: 社債等の振替に関する法律（平成十三年法律第七十五号）第二条第十一項 → e-Gov law 413AC0000000075, 第二条第十一項 (Article 2, paragraph (11)), art-2/par-11 — not held in this collection
- suppl-4151-9/art-1/par-1/item-6: 次条第二項 → 地方税法 附則第二条第二項 (Supplementary Provisions, Article 2, paragraph (2)), suppl-4151-9/art-2/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-2/par-2
- suppl-4151-9/art-1/par-1/item-6: 附則第四条第一項 → 地方税法 附則第四条第一項 (Supplementary Provisions, Article 4, paragraph (1)), suppl-4151-9/art-4/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-4/par-1
- suppl-4151-9/art-1/par-1/item-6: 第四項 → 地方税法 附則第四条第四項 (Supplementary Provisions, Article 4, paragraph (4)), suppl-4151-9/art-4/par-4 — https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-4/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-4/par-4
- suppl-4151-9/art-1/par-1/item-6: 第六項 → 地方税法 附則第四条第六項 (Supplementary Provisions, Article 4, paragraph (6)), suppl-4151-9/art-4/par-6 — https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-4/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-4/par-6
- suppl-4151-9/art-1/par-1/item-6: 第七項 → 地方税法 附則第四条第七項 (Supplementary Provisions, Article 4, paragraph (7)), suppl-4151-9/art-4/par-7 — https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-4/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-4/par-7
- suppl-4151-9/art-1/par-1/item-6: 第五条 → 地方税法 附則第五条 (Supplementary Provisions, Article 5), suppl-4151-9/art-5 — https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-5
- suppl-4151-9/art-1/par-1/item-6: 第九条 → 地方税法 附則第九条 (Supplementary Provisions, Article 9), suppl-4151-9/art-9 — https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-9
- suppl-4151-9/art-1/par-1/item-6: 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-4151-9/art-11/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-11/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-11/par-3
- suppl-4151-9/art-1/par-1/item-7: 附則第十一条第九項 → 地方税法 附則第十一条第九項 (Supplementary Provisions, Article 11, paragraph (9)), suppl-4151-9/art-11/par-9 — https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-11/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-11/par-9
- suppl-4151-9/art-1/par-1/item-7: 第十一項 → 地方税法 附則第十一条第十一項 (Supplementary Provisions, Article 11, paragraph (11)), suppl-4151-9/art-11/par-11 — https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-11/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-11/par-11
- suppl-4151-9/art-1/par-1/item-7: 第十八条第三項 → 地方税法 附則第十八条第三項 (Supplementary Provisions, Article 18, paragraph (3)), suppl-4151-9/art-18/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-18/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-18/par-3
- suppl-4151-9/art-1/par-1/item-7: 第四項 → 地方税法 附則第十八条第四項 (Supplementary Provisions, Article 18, paragraph (4)), suppl-4151-9/art-18/par-4 — https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-18/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-18/par-4
- suppl-4151-9/art-1/par-1/item-9: 附則第十六条第三項 → 地方税法 附則第十六条第三項 (Supplementary Provisions, Article 16, paragraph (3)), suppl-4151-9/art-16/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-16/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-16/par-3
- suppl-4151-9/art-1/par-1/item-10: 附則第十一条第八項 → 地方税法 附則第十一条第八項 (Supplementary Provisions, Article 11, paragraph (8)), suppl-4151-9/art-11/par-8 — https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-11/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-11/par-8

## Cited by

1 provision cites this one. No official source publishes this direction.

- 地方税法 附則第二十二条第一項（罰則に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-22/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-22/par-1

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), retrieved 2026-10-27
- Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-236, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-266, 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-20261027T214204-266, 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