# 地方税法 / Local Tax Act — 第三条 (Supplementary Provisions, Article 3) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-4161-17/art-3. 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: 第三条 (Supplementary Provisions, Article 3)（道府県民税に関する経過措置） — address `suppl-4161-17/art-3` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4161-17/art-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-3 - 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. --- ### 第三条（道府県民税に関する経過措置） — Transitional Measures Concerning Prefectural Inhabitant Tax caption: machine translation, not official suppl-4161-17/art-3 · https://japanlaw.org/en/local-tax-act/suppl-4161-17/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-3 **第一項** 別段の定めがあるものを除き、新法の規定中個人の道府県民税に関する部分は、平成十六年度以後の年度分の個人の道府県民税について適用し、平成十五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-4161-17/art-3/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4161-17/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-3/par-1 Except as otherwise specially provided, the provisions of the New Act concerning individual prefectural inhabitant tax apply to individual prefectural inhabitant tax for fiscal year 2004 and thereafter, and for individual prefectural inhabitant tax up to fiscal year 2003, the provisions then in force continue to govern. machine translation, not official **第二項** 新法第二十四条の五並びに附則第四条の二及び第三十五条の二（第九項第一号を除く。）の規定は、平成十七年度以後の年度分の個人の道府県民税について適用し、平成十六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-4161-17/art-3/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4161-17/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-3/par-2 The provisions of Article 24-5 of the New Act, and Article 4-2 and Article 35-2 (excluding paragraph (9), item (i)) of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax for fiscal year 2005 and thereafter, and for individual prefectural inhabitant tax up to fiscal year 2004, the provisions then in force continue to govern. machine translation, not official **第三項** 新法第二十三条（第一項第四号を除く。）、第三十四条及び第四十五条の二第一項第五号並びに附則第四条第七項第一号、第三十三条の三第三項第一号、第三十四条第三項第一号、第三十五条の二第九項第一号及び第三十五条の四第二項第一号の規定は、平成十八年度以後の年度分の個人の道府県民税について適用し、平成十七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-4161-17/art-3/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4161-17/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-3/par-3 The provisions of Article 23 (excluding paragraph (1), item (iv)), Article 34 and Article 45-2, paragraph (1), item (v) of the New Act, and Article 4, paragraph (7), item (i), Article 33-3, paragraph (3), item (i), Article 34, paragraph (3), item (i), Article 35-2, paragraph (9), item (i) and Article 35-4, paragraph (2), item (i) of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax for fiscal year 2006 and thereafter, and for individual prefectural inhabitant tax up to fiscal year 2005, the provisions then in force continue to govern. machine translation, not official **第四項** 新法附則第四条（第七項第一号を除く。）の規定は、所得割の納税義務者が平成十六年一月一日以後に行う所得税法等の一部を改正する法律（平成十六年法律第十四号）第七条の規定による改正後の租税特別措置法（昭和三十二年法律第二十六号。以下この条及び附則第九条において「新租税特別措置法」という。）第四十一条の五第七項第一号に規定する家屋又は土地若しくは土地の上に存する権利で同号に規定する譲渡資産に該当するものの譲渡に係る個人の道府県民税について適用し、所得割の納税義務者が同日前に行った所得税法等の一部を改正する法律（平成十六年法律第十四号）第七条の規定による改正前の租税特別措置法（以下この条及び附則第九条において「旧租税特別措置法」という。）第四十一条の五第三項第一号に規定する家屋又は土地若しくは土地の上に存する権利で同号に規定する譲渡資産に該当するものの譲渡に係る個人の道府県民税については、なお従前の例による。 suppl-4161-17/art-3/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4161-17/art-3/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-3/par-4 The provisions of Article 4 (excluding paragraph (7), item (i)) of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax pertaining to transfers of the houses, or land or rights on land, prescribed in Article 41-5, paragraph (7), item (i) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) as amended by the provisions of Article 7 of the Act Partially Amending the Income Tax Act, etc. (Act No. 14 of 2004) (hereinafter in this Article and Article 9 of the Supplementary Provisions referred to as the "New Act on Special Measures Concerning Taxation") that fall under the transferred assets prescribed in that item that a person liable for the income levy makes on or after January 1, 2004, and for individual prefectural inhabitant tax pertaining to transfers of the houses, or land or rights on land, prescribed in Article 41-5, paragraph (3), item (i) of the Act on Special Measures Concerning Taxation prior to amendment by the provisions of Article 7 of the Act Partially Amending the Income Tax Act, etc. (Act No. 14 of 2004) (hereinafter in this Article and Article 9 of the Supplementary Provisions referred to as the "Former Act on Special Measures Concerning Taxation") that fall under the transferred assets prescribed in that item that a person liable for the income levy made before that date, the provisions then in force continue to govern. machine translation, not official **第五項** 新法附則第五条の三第一項の規定は、施行日以後に特定配当等（新法第二十三条第一項第十五号に規定する特定配当等をいう。以下この項において同じ。）に係る新租税特別措置法第四条の二第九項及び第四条の三第十項に規定する事実が生ずる場合について適用し、施行日前に特定配当等に係る旧租税特別措置法第四条の二第九項又は第四条の三第十項に規定する事実が生じた場合については、なお従前の例による。 suppl-4161-17/art-3/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4161-17/art-3/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-3/par-5 The provisions of Article 5-3, paragraph (1) of the Supplementary Provisions of the New Act apply where, on or after the Effective Date, the facts prescribed in Article 4-2, paragraph (9) and Article 4-3, paragraph (10) of the New Act on Special Measures Concerning Taxation arise with respect to specified dividends, etc. (meaning the specified dividends, etc. prescribed in Article 23, paragraph (1), item (xv) of the New Act; the same applies hereinafter in this paragraph), and where the facts prescribed in Article 4-2, paragraph (9) or Article 4-3, paragraph (10) of the Former Act on Special Measures Concerning Taxation arose with respect to specified dividends, etc. before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第六項** 新法附則第三十四条（第三項第一号を除く。）の規定は、所得割の納税義務者が平成十六年一月一日以後に行う新租税特別措置法第三十一条第一項に規定する土地等又は建物等の譲渡に係る個人の道府県民税について適用し、所得割の納税義務者が同日前に行った旧租税特別措置法第三十一条第一項に規定する土地等又は建物等の譲渡に係る個人の道府県民税については、なお従前の例による。 suppl-4161-17/art-3/par-6 · https://japanlaw.org/en/local-tax-act/suppl-4161-17/art-3/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-3/par-6 The provisions of Article 34 (excluding paragraph (3), item (i)) of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax pertaining to transfers of the land, etc. or buildings, etc. prescribed in Article 31, paragraph (1) of the New Act on Special Measures Concerning Taxation that a person liable for the income levy makes on or after January 1, 2004, and for individual prefectural inhabitant tax pertaining to transfers of the land, etc. or buildings, etc. prescribed in Article 31, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a person liable for the income levy made before that date, the provisions then in force continue to govern. machine translation, not official **第七項** 新法附則第三十四条の二の規定は、所得割の納税義務者が平成十六年一月一日以後に行う同条第一項に規定する優良住宅地等のための譲渡に該当する譲渡又は同条第二項に規定する確定優良住宅地等予定地のための譲渡に該当する譲渡に係る個人の道府県民税について適用し、所得割の納税義務者が同日前に行った第一条の規定による改正前の地方税法（以下「旧法」という。）附則第三十四条の二第一項に規定する優良住宅地等のための譲渡に該当する譲渡又は同条第二項に規定する確定優良住宅地等予定地のための譲渡に該当する譲渡に係る個人の道府県民税については、なお従前の例による。 suppl-4161-17/art-3/par-7 · https://japanlaw.org/en/local-tax-act/suppl-4161-17/art-3/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-3/par-7 The provisions of Article 34-2 of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax pertaining to transfers that a person liable for the income levy makes on or after January 1, 2004 and that fall under a transfer for a superior residential area, etc. prescribed in paragraph (1) of that Article or a transfer for a determined site for constructing a superior residential area, etc. prescribed in paragraph (2) of that Article, and for individual prefectural inhabitant tax pertaining to transfers that a person liable for the income levy made before that date and that fall under a transfer for a superior residential area, etc. prescribed in Article 34-2, paragraph (1) 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") or a transfer for a determined site for constructing a superior residential area, etc. prescribed in paragraph (2) of that Article, the provisions then in force continue to govern. machine translation, not official **第八項** 新法附則第三十五条の規定は、所得割の納税義務者が平成十六年一月一日以後に行う新租税特別措置法第三十二条第一項に規定する土地等又は建物等の譲渡に係る個人の道府県民税について適用し、所得割の納税義務者が同日前に行った旧租税特別措置法第三十二条第一項に規定する土地等又は建物等の譲渡に係る個人の道府県民税については、なお従前の例による。 suppl-4161-17/art-3/par-8 · https://japanlaw.org/en/local-tax-act/suppl-4161-17/art-3/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-3/par-8 The provisions of Article 35 of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax pertaining to transfers of the land, etc. or buildings, etc. prescribed in Article 32, paragraph (1) of the New Act on Special Measures Concerning Taxation that a person liable for the income levy makes on or after January 1, 2004, and for individual prefectural inhabitant tax pertaining to transfers of the land, etc. or buildings, etc. prescribed in Article 32, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a person liable for the income levy made before that date, the provisions then in force continue to govern. machine translation, not official **第九項** 新法附則第三十五条の三第八項の規定は、所得割の納税義務者が施行日以後に行う同項に規定する特定中小会社の特定株式（新租税特別措置法第三十七条の十三第一項第二号及び第三号に定めるものにあっては、施行日以後に払込みにより取得をするものに限る。）の譲渡について適用し、所得割の納税義務者が施行日前に行った旧法附則第三十五条の三第八項に規定する特定株式の譲渡については、なお従前の例による。 suppl-4161-17/art-3/par-9 · https://japanlaw.org/en/local-tax-act/suppl-4161-17/art-3/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-3/par-9 The provisions of Article 35-3, paragraph (8) of the Supplementary Provisions of the New Act apply to the transfer of specified shares of a specified small or medium-sized company prescribed in that paragraph that a person liable for the income levy makes on or after the Effective Date (for those provided for in Article 37-13, paragraph (1), items (ii) and (iii) of the New Act on Special Measures Concerning Taxation, limited to those acquired by payment on or after the Effective Date), and for the transfer of specified shares prescribed in Article 35-3, paragraph (8) of the Supplementary Provisions of the Former Act that a person liable for the income levy made before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第十項** 平成十六年度分の個人の道府県民税に限り、附則第九条第九項の規定の適用を受ける者に係る当該年度分の道府県民税に関する申告書の提出期限については、新法第四十五条の二第一項中「三月十五日」とあるのは、「平成十六年四月三十日」とする。 suppl-4161-17/art-3/par-10 · https://japanlaw.org/en/local-tax-act/suppl-4161-17/art-3/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-3/par-10 For individual prefectural inhabitant tax for fiscal year 2004 only, with regard to the deadline for filing a return concerning prefectural inhabitant tax for that fiscal year for a person to whom Article 9, paragraph (9) of the Supplementary Provisions applies, the phrase "March 15" in Article 45-2, paragraph (1) of the New Act is deemed to be replaced with "April 30, 2004". machine translation, not official **第十一項** 平成十七年度分の個人の道府県民税に限り、平成十七年一月一日現在において、道府県内に住所を有することにより均等割の納税義務を負う夫と生計を一にする妻で夫が住所を有する市町村内に住所を有するものに係る新法第三十八条の規定の適用については、同条中「千円」とあるのは、「五百円」とする。 suppl-4161-17/art-3/par-11 · https://japanlaw.org/en/local-tax-act/suppl-4161-17/art-3/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-3/par-11 For individual prefectural inhabitant tax for fiscal year 2005 only, with regard to the application of the provisions of Article 38 of the New Act to a wife who has her domicile within the municipality in which her husband has his domicile and who earns her living together with the husband who, as of January 1, 2005, has a domicile within the prefecture and thereby bears the tax liability for the per capita levy, the phrase "1,000 yen" in that Article is deemed to be replaced with "500 yen". machine translation, not official **第十二項** 新法附則第四条の二の規定の適用については、平成十七年度分の個人の道府県民税に限り、同条第七項第一号中「第八号」とあるのは、「第八号、第十号」とする。 suppl-4161-17/art-3/par-12 · https://japanlaw.org/en/local-tax-act/suppl-4161-17/art-3/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-3/par-12 With regard to the application of the provisions of Article 4-2 of the Supplementary Provisions of the New Act, for individual prefectural inhabitant tax for fiscal year 2005 only, the phrase "item (viii)" in paragraph (7), item (i) of that Article is deemed to be replaced with "item (viii), item (x)". machine translation, not official **第十三項** 別段の定めがあるものを除き、新法の規定中法人の道府県民税に関する部分は、施行日以後に開始する事業年度分の法人の道府県民税、施行日以後に開始する連結事業年度分の法人の道府県民税及び施行日以後に開始する計算期間分の法人の道府県民税について適用し、施行日前に終了した事業年度分の法人の道府県民税、施行日前に終了した連結事業年度分の法人の道府県民税及び施行日前に終了した計算期間分の法人の道府県民税については、なお従前の例による。 suppl-4161-17/art-3/par-13 · https://japanlaw.org/en/local-tax-act/suppl-4161-17/art-3/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-3/par-13 Except as otherwise provided, the portion of the provisions of the New Act concerning corporate prefectural inhabitant tax applies to corporate prefectural inhabitant tax for business years beginning on or after the Effective Date, corporate prefectural inhabitant tax for consolidated business years beginning on or after the Effective Date, and corporate prefectural inhabitant tax for calculation periods beginning on or after the Effective Date, and the provisions then in force continue to govern corporate prefectural inhabitant tax for business years ending before the Effective Date, corporate prefectural inhabitant tax for consolidated business years ending before the Effective Date, and corporate prefectural inhabitant tax for calculation periods ending before the Effective Date. machine translation, not official **第十四項** 新法第五十三条第六項、第八項、第十一項、第十二項、第十五項、第十六項、第十九項又は第二十項の規定は、平成十三年四月一日以後に開始した事業年度において生じた同条第六項の連結適用前欠損金額若しくは連結適用前災害損失欠損金額、同日以後に開始した連結事業年度において生じた同条第十一項の控除対象個別帰属税額、同日以後に開始した事業年度若しくは計算期間において損金の額が益金の額を超えることとなったため還付を受けた同条第十五項の控除対象還付法人税額又は同日以後に開始した連結事業年度において損金の額が益金の額を超える場合における同条第十九項の控除対象個別帰属還付税額について適用し、同日前に開始した事業年度において生じた旧法第五十三条第六項の連結適用前欠損金額若しくは連結適用前災害損失欠損金額、同日前に開始した連結事業年度において生じた同条第十一項の控除対象個別帰属税額、同日前に開始した事業年度若しくは計算期間において損金の額が益金の額を超えることとなったため還付を受けた同条第十五項の控除対象還付法人税額又は同日前に開始した連結事業年度において損金の額が益金の額を超える場合における同条第十九項の控除対象個別帰属還付税額については、なお従前の例による。 suppl-4161-17/art-3/par-14 · https://japanlaw.org/en/local-tax-act/suppl-4161-17/art-3/par-14 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-3/par-14 The provisions of Article 53, paragraphs (6), (8), (11), (12), (15), (16), (19) or (20) of the New Act apply to the deficit before application of consolidated taxation or the disaster loss deficit before application of consolidated taxation under paragraph (6) of that Article that arose in a business year beginning on or after April 1, 2001, the deductible individually attributed tax amount under paragraph (11) of that Article that arose in a consolidated business year beginning on or after that date, the deductible refunded corporation tax amount under paragraph (15) of that Article for which a refund was received because the amount of deductible expenses came to exceed the amount of gross profits in a business year or calculation period beginning on or after that date, or the deductible individually attributed refund tax amount under paragraph (19) of that Article in the case where the amount of deductible expenses exceeds the amount of gross profits in a consolidated business year beginning on or after that date, and the provisions then in force continue to govern the deficit before application of consolidated taxation or the disaster loss deficit before application of consolidated taxation under Article 53, paragraph (6) of the Former Act that arose in a business year beginning before that date, the deductible individually attributed tax amount under paragraph (11) of that Article that arose in a consolidated business year beginning before that date, the deductible refunded corporation tax amount under paragraph (15) of that Article for which a refund was received because the amount of deductible expenses came to exceed the amount of gross profits in a business year or calculation period beginning before that date, or the deductible individually attributed refund tax amount under paragraph (19) of that Article in the case where the amount of deductible expenses exceeds the amount of gross profits in a consolidated business year beginning before that date. machine translation, not official --- ## Cites - suppl-4161-17/art-3/par-2: 新法第二十四条の五 → 地方税法 第二十四条の五 (Article 24-5), art-24-5 — https://japanlaw.org/en/local-tax-act/art-24-5 · https://japanlaw.org/l/325AC0000000226/art-24-5 - suppl-4161-17/art-3/par-3: 新法第二十三条 → 地方税法 第二十三条 (Article 23), art-23 — https://japanlaw.org/en/local-tax-act/art-23 · https://japanlaw.org/l/325AC0000000226/art-23 - suppl-4161-17/art-3/par-3: 第一項第四号 → 地方税法 第二十三条第一項第四号 (Article 23, paragraph (1), item (iv)), art-23/par-1/item-4 — https://japanlaw.org/en/local-tax-act/art-23/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-23/par-1/item-4 - suppl-4161-17/art-3/par-3: 第三十四条 → 地方税法 第三十四条 (Article 34), art-34 — https://japanlaw.org/en/local-tax-act/art-34 · https://japanlaw.org/l/325AC0000000226/art-34 - suppl-4161-17/art-3/par-3: 第四十五条の二第一項第五号 → 地方税法 第四十五条の二第一項第五号 (Article 45-2, paragraph (1), item (v)), art-45-2/par-1/item-5 — https://japanlaw.org/en/local-tax-act/art-45-2/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/art-45-2/par-1/item-5 - suppl-4161-17/art-3/par-4: 新法附則第四条 → 地方税法 附則第四条 (Supplementary Provisions, Article 4), suppl-3251-226/art-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-4 - suppl-4161-17/art-3/par-4: 第七項第一号 → 地方税法 附則第四条第七項第一号 (Supplementary Provisions, Article 4, paragraph (7), item (i)), suppl-3251-226/art-4/par-7/item-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-4/par-7/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-4/par-7/item-1 - suppl-4161-17/art-3/par-4: この条 → 地方税法 附則第三条 (Supplementary Provisions, Article 3), suppl-4161-17/art-3 — https://japanlaw.org/en/local-tax-act/suppl-4161-17/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-3 - suppl-4161-17/art-3/par-4: 附則第九条 → 地方税法 附則第九条 (Supplementary Provisions, Article 9), suppl-4161-17/art-9 — https://japanlaw.org/en/local-tax-act/suppl-4161-17/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-9 - suppl-4161-17/art-3/par-5: 新法第二十三条第一項第十五号 → 地方税法 第二十三条第一項第十五号 (Article 23, paragraph (1), item (xv)), art-23/par-1/item-15 — https://japanlaw.org/en/local-tax-act/art-23/par-1/item-15 · https://japanlaw.org/l/325AC0000000226/art-23/par-1/item-15 - suppl-4161-17/art-3/par-5: この項 → 地方税法 附則第三条第五項 (Supplementary Provisions, Article 3, paragraph (5)), suppl-4161-17/art-3/par-5 — https://japanlaw.org/en/local-tax-act/suppl-4161-17/art-3/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-3/par-5 - suppl-4161-17/art-3/par-6: 新法附則第三十四条 → 地方税法 附則第三十四条 (Supplementary Provisions, Article 34), suppl-3251-226/art-34 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34 - suppl-4161-17/art-3/par-6: 第三項第一号 → 地方税法 附則第三十四条第三項第一号 (Supplementary Provisions, Article 34, paragraph (3), item (i)), suppl-3251-226/art-34/par-3/item-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34/par-3/item-1 - suppl-4161-17/art-3/par-7: 新法附則第三十四条の二 → 地方税法 附則第三十四条の二 (Supplementary Provisions, Article 34-2), suppl-3251-226/art-34-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-2 - suppl-4161-17/art-3/par-7: 同条第一項 → 地方税法 附則第三十四条の二第一項 (Supplementary Provisions, Article 34-2, paragraph (1)), suppl-3251-226/art-34-2/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-2/par-1 - suppl-4161-17/art-3/par-7: 同条第二項 → 地方税法 附則第三十四条の二第二項 (Supplementary Provisions, Article 34-2, paragraph (2)), suppl-3251-226/art-34-2/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-2/par-2 - suppl-4161-17/art-3/par-8: 新法附則第三十五条 → 地方税法 附則第三十五条 (Supplementary Provisions, Article 35), suppl-3251-226/art-35 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35 - suppl-4161-17/art-3/par-9: 新法附則第三十五条の三第八項 → 地方税法 附則第三十五条の三第八項 (Supplementary Provisions, Article 35-3, paragraph (8)), suppl-3251-226/art-35-3/par-8 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-3/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3/par-8 - suppl-4161-17/art-3/par-10: 附則第九条第九項 → 地方税法 附則第九条第九項 (Supplementary Provisions, Article 9, paragraph (9)), suppl-4161-17/art-9/par-9 — https://japanlaw.org/en/local-tax-act/suppl-4161-17/art-9/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-9/par-9 - suppl-4161-17/art-3/par-10: 新法第四十五条の二第一項 → 地方税法 第四十五条の二第一項 (Article 45-2, paragraph (1)), art-45-2/par-1 — https://japanlaw.org/en/local-tax-act/art-45-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-45-2/par-1 - suppl-4161-17/art-3/par-11: 新法第三十八条 → 地方税法 第三十八条 (Article 38), art-38 — https://japanlaw.org/en/local-tax-act/art-38 · https://japanlaw.org/l/325AC0000000226/art-38 - suppl-4161-17/art-3/par-12: 新法附則第四条の二 → 地方税法 附則第四条の二 (Supplementary Provisions, Article 4-2), suppl-3251-226/art-4-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-4-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-4-2 - suppl-4161-17/art-3/par-12: 同条第七項第一号 → 地方税法 附則第四条の二第七項第一号 (Supplementary Provisions, Article 4-2, paragraph (7), item (i)), suppl-3251-226/art-4-2/par-7/item-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-4-2/par-7/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-4-2/par-7/item-1 - suppl-4161-17/art-3/par-14: 新法第五十三条第六項 → 地方税法 第五十三条第六項 (Article 53, paragraph (6)), art-53/par-6 — https://japanlaw.org/en/local-tax-act/art-53/par-6 · https://japanlaw.org/l/325AC0000000226/art-53/par-6 - suppl-4161-17/art-3/par-14: 第八項 → 地方税法 第五十三条第八項 (Article 53, paragraph (8)), art-53/par-8 — https://japanlaw.org/en/local-tax-act/art-53/par-8 · https://japanlaw.org/l/325AC0000000226/art-53/par-8 - suppl-4161-17/art-3/par-14: 第十一項 → 地方税法 第五十三条第十一項 (Article 53, paragraph (11)), art-53/par-11 — https://japanlaw.org/en/local-tax-act/art-53/par-11 · https://japanlaw.org/l/325AC0000000226/art-53/par-11 - suppl-4161-17/art-3/par-14: 第十二項 → 地方税法 第五十三条第十二項 (Article 53, paragraph (12)), art-53/par-12 — https://japanlaw.org/en/local-tax-act/art-53/par-12 · https://japanlaw.org/l/325AC0000000226/art-53/par-12 - suppl-4161-17/art-3/par-14: 第十五項 → 地方税法 第五十三条第十五項 (Article 53, paragraph (15)), art-53/par-15 — https://japanlaw.org/en/local-tax-act/art-53/par-15 · https://japanlaw.org/l/325AC0000000226/art-53/par-15 - suppl-4161-17/art-3/par-14: 第十六項 → 地方税法 第五十三条第十六項 (Article 53, paragraph (16)), art-53/par-16 — https://japanlaw.org/en/local-tax-act/art-53/par-16 · https://japanlaw.org/l/325AC0000000226/art-53/par-16 - suppl-4161-17/art-3/par-14: 第十九項 → 地方税法 第五十三条第三十一項 (Article 53, paragraph (31)), art-53/par-31 — https://japanlaw.org/en/local-tax-act/art-53/par-31 · https://japanlaw.org/l/325AC0000000226/art-53/par-31 - suppl-4161-17/art-3/par-14: 第二十項 → 地方税法 第五十三条第三十二項 (Article 53, paragraph (32)), art-53/par-32 — https://japanlaw.org/en/local-tax-act/art-53/par-32 · https://japanlaw.org/l/325AC0000000226/art-53/par-32 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 地方税法 附則第一条第一項第三号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4161-17/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-1/par-1/item-3 - 地方税法 附則第三条第四項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4161-17/art-3/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-3/par-4 - 地方税法 附則第三条第五項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4161-17/art-3/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-3/par-5 --- ## 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-20261027T202151-321, 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-20261027T214204-269, 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