# 地方税法 / Local Tax Act — 第九条 (Supplementary Provisions, Article 9) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-4161-17/art-9. 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: 第九条 (Supplementary Provisions, Article 9)（市町村民税に関する経過措置） — address `suppl-4161-17/art-9` - 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-9 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-9 - 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. --- ### 第九条（市町村民税に関する経過措置） — Transitional Measures Concerning Municipal Inhabitant Tax caption: machine translation, not official 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 **第一項** 別段の定めがあるものを除き、新法の規定中個人の市町村民税に関する部分は、平成十六年度以後の年度分の個人の市町村民税について適用し、平成十五年度分までの個人の市町村民税については、なお従前の例による。 suppl-4161-17/art-9/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4161-17/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-9/par-1 Except as otherwise provided, the portion of the provisions of the New Act concerning individual municipal inhabitant tax applies to individual municipal inhabitant tax for fiscal years from fiscal year 2004 onward, and the provisions then in force continue to govern individual municipal inhabitant tax for fiscal years up to and including fiscal year 2003. machine translation, not official **第二項** 新法第二百九十五条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市町村民税について適用し、平成十六年度分までの個人の市町村民税については、なお従前の例による。 suppl-4161-17/art-9/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4161-17/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-9/par-2 The provisions of Article 295 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 municipal inhabitant tax for fiscal years from fiscal year 2005 onward, and the provisions then in force continue to govern individual municipal inhabitant tax for fiscal years up to and including fiscal year 2004. machine translation, not official **第三項** 新法第二百九十二条（第一項第四号を除く。）、第三百十四条の二及び第三百十七条の二第一項第五号並びに新法附則第四条第八項において準用する同条第七項第一号、新法附則第三十三条の三第五項において準用する同条第三項第一号、新法附則第三十四条第四項において準用する同条第三項第一号、新法附則第三十五条の二第十項において準用する同条第九項第一号及び新法附則第三十五条の四第四項において準用する同条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市町村民税について適用し、平成十七年度分までの個人の市町村民税については、なお従前の例による。 suppl-4161-17/art-9/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4161-17/art-9/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-9/par-3 The provisions of Article 292 of the New Act (excluding paragraph (1), item (iv)), Article 314-2 of the New Act and Article 317-2, paragraph (1), item (v) of the New Act, and of Article 4, paragraph (7), item (i) of the Supplementary Provisions of the New Act as applied mutatis mutandis pursuant to paragraph (8) of that Article, Article 33-3, paragraph (3), item (i) of the Supplementary Provisions of the New Act as applied mutatis mutandis pursuant to paragraph (5) of that Article, Article 34, paragraph (3), item (i) of the Supplementary Provisions of the New Act as applied mutatis mutandis pursuant to paragraph (4) of that Article, Article 35-2, paragraph (9), item (i) of the Supplementary Provisions of the New Act as applied mutatis mutandis pursuant to paragraph (10) of that Article, and Article 35-4, paragraph (2), item (i) of the Supplementary Provisions of the New Act as applied mutatis mutandis pursuant to paragraph (4) of that Article, apply to individual municipal inhabitant tax for fiscal years from fiscal year 2006 onward, and the provisions then in force continue to govern individual municipal inhabitant tax for fiscal years up to and including fiscal year 2005. machine translation, not official **第四項** 新法附則第四条の規定（第七項第一号を除く。）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市町村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市町村民税については、なお従前の例による。 suppl-4161-17/art-9/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4161-17/art-9/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-9/par-4 The provisions of Article 4 of the Supplementary Provisions of the New Act (excluding paragraph (7), item (i)) apply to individual municipal inhabitant tax pertaining to a transfer, made by a person liable for the income levy on or after January 1, 2004, of a house, or of land or rights on land, that is a transferred asset prescribed in Article 41-5, paragraph (7), item (i) of the New Act on Special Measures Concerning Taxation, and the provisions then in force continue to govern individual municipal inhabitant tax pertaining to a transfer, made by a person liable for the income levy before that date, of a house, or of land or rights on land, that is a transferred asset prescribed in Article 41-5, paragraph (3), item (i) of the Former Act on Special Measures Concerning Taxation. machine translation, not official **第五項** 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市町村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市町村民税については、なお従前の例による。 suppl-4161-17/art-9/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4161-17/art-9/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-9/par-5 The provisions of Article 34 of the Supplementary Provisions of the New Act (excluding paragraph (3), item (i)) apply to individual municipal inhabitant tax pertaining to a transfer, made by a person liable for the income levy on or after January 1, 2004, of land, etc. or buildings, etc. prescribed in Article 31, paragraph (1) of the New Act on Special Measures Concerning Taxation, and the provisions then in force continue to govern individual municipal inhabitant tax pertaining to a transfer, made by a person liable for the income levy before that date, of land, etc. or buildings, etc. prescribed in Article 31, paragraph (1) of the Former Act on Special Measures Concerning Taxation. machine translation, not official **第六項** 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市町村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法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市町村民税については、なお従前の例による。 suppl-4161-17/art-9/par-6 · https://japanlaw.org/en/local-tax-act/suppl-4161-17/art-9/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-9/par-6 The provisions of Article 34-2 of the Supplementary Provisions of the New Act apply to individual municipal inhabitant tax pertaining to a transfer, made by a person liable for the income levy on or after January 1, 2004, that falls under a transfer for a superior residential area, etc. prescribed in paragraph (1) of that Article or a transfer that falls under a transfer for a determined site for constructing a superior residential area, etc. prescribed in paragraph (2) of that Article, and the provisions then in force continue to govern individual municipal inhabitant tax pertaining to a transfer, made by a person liable for the income levy before that date, that falls under a transfer for a superior residential area, etc. prescribed in Article 34-2, paragraph (1) of the Supplementary Provisions of the Former Act or a transfer that falls under a transfer for a determined site for constructing a superior residential area, etc. prescribed in paragraph (2) of that Article. machine translation, not official **第七項** 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市町村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市町村民税については、なお従前の例による。 suppl-4161-17/art-9/par-7 · https://japanlaw.org/en/local-tax-act/suppl-4161-17/art-9/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-9/par-7 The provisions of Article 35 of the Supplementary Provisions of the New Act apply to individual municipal inhabitant tax pertaining to a transfer, made by a person liable for the income levy on or after January 1, 2004, of land, etc. or buildings, etc. prescribed in Article 32, paragraph (1) of the New Act on Special Measures Concerning Taxation, and the provisions then in force continue to govern individual municipal inhabitant tax pertaining to a transfer, made by a person liable for the income levy before that date, of land, etc. or buildings, etc. prescribed in Article 32, paragraph (1) of the Former Act on Special Measures Concerning Taxation. machine translation, not official **第八項** 新法附則第三十五条の三第十二項において準用する同条第八項の規定は、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十二項において準用する同条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-9/par-8 · https://japanlaw.org/en/local-tax-act/suppl-4161-17/art-9/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-9/par-8 The provisions of Article 35-3, paragraph (8) of the Supplementary Provisions of the New Act as applied mutatis mutandis pursuant to paragraph (12) of that Article apply to a transfer, made by a person liable for the income levy on or after the Effective Date, of specified shares of a specified small and medium-sized company prescribed in paragraph (8) of that Article (limited, for those prescribed in Article 37-13, paragraph (1), items (ii) and (iii) of the New Act on Special Measures Concerning Taxation, to those acquired through payment on or after the Effective Date), and the provisions then in force continue to govern a transfer of specified shares prescribed in Article 35-3, paragraph (8) of the Supplementary Provisions of the Former Act as applied mutatis mutandis pursuant to paragraph (12) of that Article, made by a person liable for the income levy before the Effective Date. machine translation, not official **第九項** 平成十六年度分の個人の市町村民税に限り、施行日の前日において旧法附則第三条の三第四項の規定に該当する者であり、かつ、平成十六年一月一日現在の住所所在地の市町村長に対して当該年度分の市町村民税に関する申告書の提出を要しなかった者（当該市町村における旧法第三百十七条の二第一項ただし書に規定する条例で定めるものに限る。）で、施行日において新たに当該年度分の市町村民税に関する申告書の提出を要することとなるものに係る新法第三百十七条の二の規定の適用については、同条第一項中「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-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 Only for individual municipal inhabitant tax for fiscal year 2004, with regard to the application of the provisions of Article 317-2 of the New Act to a person who, on the day preceding the Effective Date, was a person falling under Article 3-3, paragraph (4) of the Supplementary Provisions of the Former Act and who was not required to submit a return concerning municipal inhabitant tax for that fiscal year to the mayor of the municipality of the place of domicile as of January 1, 2004 (limited to a person specified by Municipal Ordinance as prescribed in the proviso to Article 317-2, paragraph (1) of the Former Act in that municipality), but who is newly required, as of the Effective Date, to submit a return concerning municipal inhabitant tax for that fiscal year, the phrase "March 15" in Article 317-2, paragraph (1) of the New Act is deemed to be replaced with "April 30, 2004". machine translation, not official **第十項** 平成十七年度分の個人の市町村民税に限り、平成十七年一月一日現在において、市町村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当該市町村内に住所を有するものに係る新法第三百十条の規定の適用については、同条中「三千円」とあるのは、「千五百円」とする。 suppl-4161-17/art-9/par-10 · https://japanlaw.org/en/local-tax-act/suppl-4161-17/art-9/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-9/par-10 Only for individual municipal inhabitant tax for fiscal year 2005, with regard to the application of the provisions of Article 310 of the New Act to a wife who, as of January 1, 2005, shares a livelihood with a husband who is liable for the per capita levy by having a domicile within a municipality and who has a domicile within that municipality, the phrase "3,000 yen" in that Article is deemed to be replaced with "1,500 yen". machine translation, not official **第十一項** 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市町村民税に限り、同条第八項において準用する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-9/par-11 · https://japanlaw.org/en/local-tax-act/suppl-4161-17/art-9/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-9/par-11 With regard to the application of the provisions of Article 4-2 of the Supplementary Provisions of the New Act, only for individual municipal inhabitant tax for fiscal year 2005, in Article 4-2, paragraph (7), item (i) of the Supplementary Provisions of the New Act as applied mutatis mutandis pursuant to paragraph (8) of that Article, the phrase "item (viii)" is deemed to be replaced with "items (viii) and (x)". machine translation, not official **第十二項** 別段の定めがあるものを除き、新法の規定中法人の市町村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市町村民税、施行日以後に開始する連結事業年度分の法人の市町村民税及び施行日以後に開始する計算期間分の法人の市町村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市町村民税、施行日前に終了した連結事業年度分の法人の市町村民税及び施行日前に終了した計算期間分の法人の市町村民税については、なお従前の例による。 suppl-4161-17/art-9/par-12 · https://japanlaw.org/en/local-tax-act/suppl-4161-17/art-9/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-9/par-12 Except as otherwise provided, the portion of the provisions of the New Act concerning corporate municipal inhabitant tax applies to corporate municipal inhabitant tax for business years beginning on or after the Effective Date, corporate municipal inhabitant tax for consolidated business years beginning on or after the Effective Date, and corporate municipal inhabitant tax for calculation periods beginning on or after the Effective Date, and the provisions then in force continue to govern corporate municipal inhabitant tax for business years ending before the Effective Date, corporate municipal inhabitant tax for consolidated business years ending before the Effective Date, and corporate municipal inhabitant tax for calculation periods ending before the Effective Date. machine translation, not official **第十三項** 新法第三百二十一条の八第六項、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三百二十一条の八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-9/par-13 · https://japanlaw.org/en/local-tax-act/suppl-4161-17/art-9/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-9/par-13 The provisions of Article 321-8, 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 321-8, 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-9/par-2: 新法第二百九十五条 → 地方税法 第二百九十五条 (Article 295), art-295 — https://japanlaw.org/en/local-tax-act/art-295 · https://japanlaw.org/l/325AC0000000226/art-295 - suppl-4161-17/art-9/par-3: 新法第二百九十二条 → 地方税法 第二百九十二条 (Article 292), art-292 — https://japanlaw.org/en/local-tax-act/art-292 · https://japanlaw.org/l/325AC0000000226/art-292 - suppl-4161-17/art-9/par-3: 第一項第四号 → 地方税法 第二百九十二条第一項第四号 (Article 292, paragraph (1), item (iv)), art-292/par-1/item-4 — https://japanlaw.org/en/local-tax-act/art-292/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-292/par-1/item-4 - suppl-4161-17/art-9/par-3: 第三百十四条の二 → 地方税法 第三百十四条の二 (Article 314-2), art-314-2 — https://japanlaw.org/en/local-tax-act/art-314-2 · https://japanlaw.org/l/325AC0000000226/art-314-2 - suppl-4161-17/art-9/par-3: 第三百十七条の二第一項第五号 → 地方税法 第三百十七条の二第一項第五号 (Article 317-2, paragraph (1), item (v)), art-317-2/par-1/item-5 — https://japanlaw.org/en/local-tax-act/art-317-2/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/art-317-2/par-1/item-5 - suppl-4161-17/art-9/par-3: 新法附則第四条第八項 → 地方税法 附則第四条第八項 (Supplementary Provisions, Article 4, paragraph (8)), suppl-3251-226/art-4/par-8 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-4/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-4/par-8 - suppl-4161-17/art-9/par-3: 同条第七項第一号 → 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-9/par-3: 新法附則第三十三条の三第五項 → 地方税法 附則第三十三条の三第五項 (Supplementary Provisions, Article 33-3, paragraph (5)), suppl-3251-226/art-33-3/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-3/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-3/par-5 - suppl-4161-17/art-9/par-3: 同条第三項第一号 → 地方税法 附則第三十三条の三第三項第一号 (Supplementary Provisions, Article 33-3, paragraph (3), item (i)), suppl-3251-226/art-33-3/par-3/item-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-3/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-3/par-3/item-1 - suppl-4161-17/art-9/par-3: 新法附則第三十四条第四項 → 地方税法 附則第三十四条第四項 (Supplementary Provisions, Article 34, paragraph (4)), suppl-3251-226/art-34/par-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34/par-4 - suppl-4161-17/art-9/par-3: 同条第三項第一号 → 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-9/par-3: 新法附則第三十五条の四第四項 → 地方税法 附則第三十五条の四第四項 (Supplementary Provisions, Article 35-4, paragraph (4)), suppl-3251-226/art-35-4/par-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-4/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-4/par-4 - suppl-4161-17/art-9/par-3: 同条第二項第一号 → 地方税法 附則第三十五条の四第二項第一号 (Supplementary Provisions, Article 35-4, paragraph (2), item (i)), suppl-3251-226/art-35-4/par-2/item-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-4/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-4/par-2/item-1 - suppl-4161-17/art-9/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-9/par-5: 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-9/par-5: 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-9/par-6: 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-9/par-6: 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-9/par-6: 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-9/par-7: 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-9/par-8: 新法附則第三十五条の三第十二項 → 地方税法 附則第三十五条の三第十二項 (Supplementary Provisions, Article 35-3, paragraph (12)), suppl-3251-226/art-35-3/par-12 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-3/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3/par-12 - suppl-4161-17/art-9/par-8: 同条第八項 → 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-9/par-9: 新法第三百十七条の二 → 地方税法 第三百十七条の二 (Article 317-2), art-317-2 — https://japanlaw.org/en/local-tax-act/art-317-2 · https://japanlaw.org/l/325AC0000000226/art-317-2 - suppl-4161-17/art-9/par-9: 同条第一項 → 地方税法 第三百十七条の二第一項 (Article 317-2, paragraph (1)), art-317-2/par-1 — https://japanlaw.org/en/local-tax-act/art-317-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-317-2/par-1 - suppl-4161-17/art-9/par-10: 新法第三百十条 → 地方税法 第三百十条 (Article 310), art-310 — https://japanlaw.org/en/local-tax-act/art-310 · https://japanlaw.org/l/325AC0000000226/art-310 - suppl-4161-17/art-9/par-11: 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-9/par-11: 同条第八項 → 地方税法 附則第四条の二第八項 (Supplementary Provisions, Article 4-2, paragraph (8)), suppl-3251-226/art-4-2/par-8 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-4-2/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-4-2/par-8 - suppl-4161-17/art-9/par-11: 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-9/par-13: 新法第三百二十一条の八第六項 → 地方税法 第三百二十一条の八第六項 (Article 321-8, paragraph (6)), art-321-8/par-6 — https://japanlaw.org/en/local-tax-act/art-321-8/par-6 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-6 - suppl-4161-17/art-9/par-13: 第八項 → 地方税法 第三百二十一条の八第八項 (Article 321-8, paragraph (8)), art-321-8/par-8 — https://japanlaw.org/en/local-tax-act/art-321-8/par-8 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-8 - suppl-4161-17/art-9/par-13: 第十一項 → 地方税法 第三百二十一条の八第十一項 (Article 321-8, paragraph (11)), art-321-8/par-11 — https://japanlaw.org/en/local-tax-act/art-321-8/par-11 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-11 - suppl-4161-17/art-9/par-13: 第十二項 → 地方税法 第三百二十一条の八第十二項 (Article 321-8, paragraph (12)), art-321-8/par-12 — https://japanlaw.org/en/local-tax-act/art-321-8/par-12 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-12 - suppl-4161-17/art-9/par-13: 第十五項 → 地方税法 第三百二十一条の八第十五項 (Article 321-8, paragraph (15)), art-321-8/par-15 — https://japanlaw.org/en/local-tax-act/art-321-8/par-15 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-15 - suppl-4161-17/art-9/par-13: 第十六項 → 地方税法 第三百二十一条の八第十六項 (Article 321-8, paragraph (16)), art-321-8/par-16 — https://japanlaw.org/en/local-tax-act/art-321-8/par-16 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-16 - suppl-4161-17/art-9/par-13: 第十九項 → 地方税法 第三百二十一条の八第三十一項 (Article 321-8, paragraph (31)), art-321-8/par-31 — https://japanlaw.org/en/local-tax-act/art-321-8/par-31 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-31 - suppl-4161-17/art-9/par-13: 第二十項 → 地方税法 第三百二十一条の八第三十二項 (Article 321-8, paragraph (32)), art-321-8/par-32 — https://japanlaw.org/en/local-tax-act/art-321-8/par-32 · https://japanlaw.org/l/325AC0000000226/art-321-8/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 附則第三条第十項（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-10 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-3/par-10 --- ## 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-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