# 地方税法 / Local Tax Act — 第四十五条 (Supplementary Provisions, Article 45) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-4181-83/art-45. 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: 第四十五条 (Supplementary Provisions, Article 45) — address `suppl-4181-83/art-45` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4181-83/art-45 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4181-83/art-45 - 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. --- ### 第四十五条 suppl-4181-83/art-45 · https://japanlaw.org/en/local-tax-act/suppl-4181-83/art-45 · https://japanlaw.org/l/325AC0000000226/suppl-4181-83/art-45 **第一項** 市町村は、平成十九年十月一日において、平成十九年度分の国民健康保険税の納税義務者が新地方税法第七百六条第二項に規定する老齢等年金給付の支払を受けている年齢六十五歳以上の国民健康保険の被保険者である世帯主（平成二十年四月一日までの間において、年齢六十五歳に達するものを含み、災害その他の特別な事情があることにより、特別徴収の方法によって国民健康保険税を徴収することが著しく困難であると認めるものその他政令で定めるものを除く。以下この条において「特別徴収対象被保険者」という。）について、平成二十年四月一日から同年九月三十日までの間において新地方税法第七百十八条の二第二項に規定する特別徴収対象年金給付（次項において「特別徴収対象年金給付」という。）が支払われる場合においては、それぞれの支払に係る国民健康保険税額として、当該特別徴収対象被保険者に係る支払回数割保険税額の見込額（当該額によることが適当でないと認められる特別な事情がある場合においては、所得の状況その他の事情を勘案して市町村が定める額とする。）を、総務省令で定めるところにより、特別徴収の方法によって徴収することができる。 suppl-4181-83/art-45/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4181-83/art-45/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4181-83/art-45/par-1 A municipality may, with respect to a householder who, as of October 1, 2007, is an insured person under National Health Insurance aged 65 or older and a person liable for national health insurance tax for fiscal year 2007 who receives payment of an old age, etc. pension benefit prescribed in Article 706, paragraph (2) of the New Local Tax Act (including a person who reaches the age of 65 by April 1, 2008, and excluding a person found to be extremely difficult to collect national health insurance tax from by the method of special collection due to a disaster or other special circumstances and others specified by Cabinet Order; hereinafter in this Article referred to as "insured person subject to special collection"), in the case where pension benefits subject to special collection prescribed in Article 718-2, paragraph (2) of the New Local Tax Act (referred to as "pension benefit subject to special collection" in the following paragraph) are paid during the period from April 1, 2008 to September 30, 2008, collect by the method of special collection, as provided by Order of the Ministry of Internal Affairs and Communications, as the amount of national health insurance tax pertaining to each payment, the estimated per-payment insurance tax amount pertaining to that insured person subject to special collection (where there are special circumstances in which it is found inappropriate to use that amount, the amount determined by the municipality in consideration of the state of income and other circumstances). machine translation, not official **第二項** 前項の支払回数割保険税額の見込額は、当該特別徴収対象被保険者に対して課する平成十九年度分の国民健康保険税額に相当する額として政令で定めるところにより算定した額を当該特別徴収対象被保険者に係る特別徴収対象年金給付の平成二十年度における支払の回数で除して得た額（当該金額に百円未満の端数があるとき、又は当該金額の全額が百円未満であるときは、その端数金額又はその全額を切り捨てた金額）とする。 suppl-4181-83/art-45/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4181-83/art-45/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4181-83/art-45/par-2 The estimated per-payment insurance tax amount in the preceding paragraph is the amount obtained by dividing the amount calculated, as provided by Cabinet Order, as the amount equivalent to the national health insurance tax amount for fiscal year 2007 imposed on that insured person subject to special collection by the number of payments in fiscal year 2008 of the pension benefit subject to special collection pertaining to that insured person subject to special collection (where that amount has a fractional amount of less than 100 yen, or where the entire amount is less than 100 yen, the amount after discarding that fractional amount or the entire amount). machine translation, not official **第三項** 新地方税法第七百十八条の二から第七百十八条の五まで及び第七百十八条の九の規定（新地方税法第七百十八条の三第二項の規定を除く。）は、第一項の規定による特別徴収について準用する。この場合における読替えは次の表のとおりとするほか、これらの規定に関し必要な技術的読替えは、政令で定める。 読み替える規定 読み替えられる字句 読み替える字句 新地方税法第七百十八条の三第一項 当該年度の初日の属する年の七月三十一日 平成二十年一月三十一日 当該年の九月三十日 同年三月三十一日 新地方税法第七百十八条の四 当該年度の初日の属する年の十月一日から翌年の三月三十一日まで 平成二十年四月一日から同年九月三十日まで suppl-4181-83/art-45/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4181-83/art-45/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4181-83/art-45/par-3 The provisions of Articles 718-2 through 718-5 and Article 718-9 of the New Local Tax Act (excluding Article 718-3, paragraph (2) of the New Local Tax Act) apply mutatis mutandis to special collection under the provisions of paragraph (1). In this case, the terms are to be replaced as set out in the following table, and in addition, the technical replacements of terms necessary for these provisions are specified by Cabinet Order. Provisions in which terms are replaced Words to be replaced Replacing words Article 718-3, paragraph (1) of the New Local Tax Act July 31 of the year that includes the first day of the fiscal year January 31, 2008 September 30 of that year March 31 of the same year Article 718-4 of the New Local Tax Act from October 1 of the year that includes the first day of the fiscal year to March 31 of the following year from April 1, 2008 to September 30 of the same year machine translation, not official **第四項** 平成二十年四月一日から同年九月三十日までの間において、第一項の規定による特別徴収が行われた特別徴収対象被保険者について、平成二十年度分の国民健康保険税について新地方税法第七百六条第二項の規定の適用がある場合における新地方税法第七百十八条の三から第七百十八条の五までの規定の適用については、新地方税法第七百十八条の三第二項中「という。）」とあるのは、「という。）から、健康保険法等の一部を改正する法律（平成十八年法律第八十三号）附則第四十五条第一項の規定により平成二十年四月一日から同年九月三十日までの間に徴収された額の合計額を控除して得た額」とする。 suppl-4181-83/art-45/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4181-83/art-45/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4181-83/art-45/par-4 For an insured person subject to special collection from whom special collection under the provisions of paragraph (1) has been carried out during the period from April 1, 2008 to September 30, 2008, in the application of Articles 718-3 through 718-5 of the New Local Tax Act in the case where Article 706, paragraph (2) of the New Local Tax Act applies to national health insurance tax for fiscal year 2008, in Article 718-3, paragraph (2) of the New Local Tax Act, the phrase "Article 718-10, paragraph (2))" is deemed to be replaced with "Article 718-10, paragraph (2)), less the total amount collected during the period from April 1, 2008 to September 30, 2008 pursuant to Article 45, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Health Insurance Act, etc. (Act No. 83 of 2006)". machine translation, not official **第五項** 平成二十年十月一日から平成二十一年三月三十一日までの間において、新地方税法第七百六条第二項の規定により前項の規定により読み替えて適用される新地方税法第七百十八条の三第二項に規定する支払回数割保険税額を徴収する場合における平成二十一年度分の国民健康保険税についての新地方税法第七百十八条の七第一項の規定の適用については、同項中「第七百十八条の三第二項（前条において準用する場合を含む。）」とあるのは、「健康保険法等の一部を改正する法律（平成十八年法律第八十三号）附則第四十五条第四項の規定により読み替えて適用される第七百十八条の三第二項」とする。 suppl-4181-83/art-45/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4181-83/art-45/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4181-83/art-45/par-5 During the period from October 1, 2008 to March 31, 2009, in the case of collecting, pursuant to Article 706, paragraph (2) of the New Local Tax Act, the per-payment insurance tax amount prescribed in Article 718-3, paragraph (2) of the New Local Tax Act as applied with terms replaced pursuant to the preceding paragraph, in the application of Article 718-7, paragraph (1) of the New Local Tax Act to national health insurance tax for fiscal year 2009, the phrase "Article 718-3, paragraph (2) (including as applied mutatis mutandis pursuant to the preceding Article)" in that paragraph is deemed to be replaced with "Article 718-3, paragraph (2) as applied with terms replaced pursuant to Article 45, paragraph (4) of the Supplementary Provisions of the Act Partially Amending the Health Insurance Act, etc. (Act No. 83 of 2006)". machine translation, not official **第六項** 第一項の規定による特別徴収が行われる場合における新地方税法第十四条の九第二項第六号、第七百五条第一項、第七百十八条第一項及び第七百二十四条第二項の規定の適用については、新地方税法第十四条の九第二項第六号中「並びに第七百十八条の八第一項」とあるのは「、第七百十八条の八第一項並びに健康保険法等の一部を改正する法律（平成十八年法律第八十三号。以下「健康保険法等改正法」という。）附則第四十五条第一項」と、「又は第七百十八条の八第三項」とあるのは「、第七百十八条の八第三項又は健康保険法等改正法附則第四十五条第三項」と、新地方税法第七百五条第一項及び第七百十八条第一項中「並びに第七百十八条の八第一項」とあるのは「、第七百十八条の八第一項並びに健康保険法等改正法附則第四十五条第一項」と、新地方税法第七百二十四条第二項中「又は第七百十八条の八第三項」とあるのは「、第七百十八条の八第三項又は健康保険法等改正法附則第四十五条第三項」とする。 suppl-4181-83/art-45/par-6 · https://japanlaw.org/en/local-tax-act/suppl-4181-83/art-45/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4181-83/art-45/par-6 In the application of Article 14-9, paragraph (2), item (vi), Article 705, paragraph (1), Article 718, paragraph (1) and Article 724, paragraph (2) of the New Local Tax Act in the case where special collection under the provisions of paragraph (1) is carried out, in Article 14-9, paragraph (2), item (vi) of the New Local Tax Act, the phrase "and Article 718-8, paragraph (1)" is deemed to be replaced with ", Article 718-8, paragraph (1) and Article 45, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Health Insurance Act, etc. (Act No. 83 of 2006; hereinafter referred to as the "Health Insurance Act, etc. Amendment Act")" and the phrase "or Article 718-8, paragraph (3)" is deemed to be replaced with ", Article 718-8, paragraph (3) or Article 45, paragraph (3) of the Supplementary Provisions of the Health Insurance Act, etc. Amendment Act"; in Article 705, paragraph (1) and Article 718, paragraph (1) of the New Local Tax Act, the phrase "and Article 718-8, paragraph (1)" is deemed to be replaced with ", Article 718-8, paragraph (1) and Article 45, paragraph (1) of the Supplementary Provisions of the Health Insurance Act, etc. Amendment Act"; and in Article 724, paragraph (2) of the New Local Tax Act, the phrase "or Article 718-8, paragraph (3)" is deemed to be replaced with ", Article 718-8, paragraph (3) or Article 45, paragraph (3) of the Supplementary Provisions of the Health Insurance Act, etc. Amendment Act". machine translation, not official **第七項** 前各項に定めるもののほか、新地方税法第七百十八条の二第一項に規定する年金保険者の市町村に対する国民健康保険税額の通知その他国民健康保険税の特別徴収の準備に関し必要な事項は、政令で定める。 suppl-4181-83/art-45/par-7 · https://japanlaw.org/en/local-tax-act/suppl-4181-83/art-45/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4181-83/art-45/par-7 In addition to what is provided for in the preceding paragraphs, matters necessary for the notification by the pension insurer prescribed in Article 718-2, paragraph (1) of the New Local Tax Act to the municipality of the amount of national health insurance tax and other matters concerning preparation for the special collection of national health insurance tax are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-4181-83/art-45/par-1: 新地方税法第七百六条第二項 → 地方税法 第七百六条第二項 (Article 706, paragraph (2)), art-706/par-2 — https://japanlaw.org/en/local-tax-act/art-706/par-2 · https://japanlaw.org/l/325AC0000000226/art-706/par-2 - suppl-4181-83/art-45/par-1: この条 → 地方税法 附則第四十五条 (Supplementary Provisions, Article 45), suppl-4181-83/art-45 — https://japanlaw.org/en/local-tax-act/suppl-4181-83/art-45 · https://japanlaw.org/l/325AC0000000226/suppl-4181-83/art-45 - suppl-4181-83/art-45/par-1: 新地方税法第七百十八条の二第二項 → 地方税法 第七百十八条の二第二項 (Article 718-2, paragraph (2)), art-718-2/par-2 — https://japanlaw.org/en/local-tax-act/art-718-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-718-2/par-2 - suppl-4181-83/art-45/par-1: 次項 → 地方税法 附則第四十五条第二項 (Supplementary Provisions, Article 45, paragraph (2)), suppl-4181-83/art-45/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4181-83/art-45/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4181-83/art-45/par-2 - suppl-4181-83/art-45/par-2: 前項 → 地方税法 附則第四十五条第一項 (Supplementary Provisions, Article 45, paragraph (1)), suppl-4181-83/art-45/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4181-83/art-45/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4181-83/art-45/par-1 - suppl-4181-83/art-45/par-3: 新地方税法第七百十八条の二から第七百十八条の五まで → 地方税法 第七百十八条の二 (Article 718-2), art-718-2 — https://japanlaw.org/en/local-tax-act/art-718-2 · https://japanlaw.org/l/325AC0000000226/art-718-2 - suppl-4181-83/art-45/par-3: 新地方税法第七百十八条の二から第七百十八条の五まで → 地方税法 第七百十八条の三 (Article 718-3), art-718-3 — https://japanlaw.org/en/local-tax-act/art-718-3 · https://japanlaw.org/l/325AC0000000226/art-718-3 - suppl-4181-83/art-45/par-3: 新地方税法第七百十八条の二から第七百十八条の五まで → 地方税法 第七百十八条の四 (Article 718-4), art-718-4 — https://japanlaw.org/en/local-tax-act/art-718-4 · https://japanlaw.org/l/325AC0000000226/art-718-4 - suppl-4181-83/art-45/par-3: 新地方税法第七百十八条の二から第七百十八条の五まで → 地方税法 第七百十八条の五 (Article 718-5), art-718-5 — https://japanlaw.org/en/local-tax-act/art-718-5 · https://japanlaw.org/l/325AC0000000226/art-718-5 - suppl-4181-83/art-45/par-3: 第七百十八条の九 → 地方税法 第七百十八条の九 (Article 718-9), art-718-9 — https://japanlaw.org/en/local-tax-act/art-718-9 · https://japanlaw.org/l/325AC0000000226/art-718-9 - suppl-4181-83/art-45/par-3: 新地方税法第七百十八条の三第二項 → 地方税法 第七百十八条の三第二項 (Article 718-3, paragraph (2)), art-718-3/par-2 — https://japanlaw.org/en/local-tax-act/art-718-3/par-2 · https://japanlaw.org/l/325AC0000000226/art-718-3/par-2 - suppl-4181-83/art-45/par-3: 第一項 → 地方税法 附則第四十五条第一項 (Supplementary Provisions, Article 45, paragraph (1)), suppl-4181-83/art-45/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4181-83/art-45/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4181-83/art-45/par-1 - suppl-4181-83/art-45/par-3: 新地方税法第七百十八条の三第一項 → 地方税法 第七百十八条の三第一項 (Article 718-3, paragraph (1)), art-718-3/par-1 — https://japanlaw.org/en/local-tax-act/art-718-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-718-3/par-1 - suppl-4181-83/art-45/par-4: 第一項 → 地方税法 附則第四十五条第一項 (Supplementary Provisions, Article 45, paragraph (1)), suppl-4181-83/art-45/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4181-83/art-45/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4181-83/art-45/par-1 - suppl-4181-83/art-45/par-4: 新地方税法第七百六条第二項 → 地方税法 第七百六条第二項 (Article 706, paragraph (2)), art-706/par-2 — https://japanlaw.org/en/local-tax-act/art-706/par-2 · https://japanlaw.org/l/325AC0000000226/art-706/par-2 - suppl-4181-83/art-45/par-4: 新地方税法第七百十八条の三から第七百十八条の五まで → 地方税法 第七百十八条の三 (Article 718-3), art-718-3 — https://japanlaw.org/en/local-tax-act/art-718-3 · https://japanlaw.org/l/325AC0000000226/art-718-3 - suppl-4181-83/art-45/par-4: 新地方税法第七百十八条の三から第七百十八条の五まで → 地方税法 第七百十八条の四 (Article 718-4), art-718-4 — https://japanlaw.org/en/local-tax-act/art-718-4 · https://japanlaw.org/l/325AC0000000226/art-718-4 - suppl-4181-83/art-45/par-4: 新地方税法第七百十八条の三から第七百十八条の五まで → 地方税法 第七百十八条の五 (Article 718-5), art-718-5 — https://japanlaw.org/en/local-tax-act/art-718-5 · https://japanlaw.org/l/325AC0000000226/art-718-5 - suppl-4181-83/art-45/par-4: 新地方税法第七百十八条の三第二項 → 地方税法 第七百十八条の三第二項 (Article 718-3, paragraph (2)), art-718-3/par-2 — https://japanlaw.org/en/local-tax-act/art-718-3/par-2 · https://japanlaw.org/l/325AC0000000226/art-718-3/par-2 - suppl-4181-83/art-45/par-5: 新地方税法第七百六条第二項 → 地方税法 第七百六条第二項 (Article 706, paragraph (2)), art-706/par-2 — https://japanlaw.org/en/local-tax-act/art-706/par-2 · https://japanlaw.org/l/325AC0000000226/art-706/par-2 - suppl-4181-83/art-45/par-5: 前項 → 地方税法 附則第四十五条第四項 (Supplementary Provisions, Article 45, paragraph (4)), suppl-4181-83/art-45/par-4 — https://japanlaw.org/en/local-tax-act/suppl-4181-83/art-45/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4181-83/art-45/par-4 - suppl-4181-83/art-45/par-5: 新地方税法第七百十八条の三第二項 → 地方税法 第七百十八条の三第二項 (Article 718-3, paragraph (2)), art-718-3/par-2 — https://japanlaw.org/en/local-tax-act/art-718-3/par-2 · https://japanlaw.org/l/325AC0000000226/art-718-3/par-2 - suppl-4181-83/art-45/par-5: 新地方税法第七百十八条の七第一項 → 地方税法 第七百十八条の七第一項 (Article 718-7, paragraph (1)), art-718-7/par-1 — https://japanlaw.org/en/local-tax-act/art-718-7/par-1 · https://japanlaw.org/l/325AC0000000226/art-718-7/par-1 - suppl-4181-83/art-45/par-5: 前条 → 地方税法 第七百十八条の六 (Article 718-6), art-718-6 — https://japanlaw.org/en/local-tax-act/art-718-6 · https://japanlaw.org/l/325AC0000000226/art-718-6 - suppl-4181-83/art-45/par-6: 第一項 → 地方税法 附則第四十五条第一項 (Supplementary Provisions, Article 45, paragraph (1)), suppl-4181-83/art-45/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4181-83/art-45/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4181-83/art-45/par-1 - suppl-4181-83/art-45/par-6: 新地方税法第十四条の九第二項第六号 → 地方税法 第十四条の九第二項第六号 (Article 14-9, paragraph (2), item (vi)), art-14-9/par-2/item-6 — https://japanlaw.org/en/local-tax-act/art-14-9/par-2/item-6 · https://japanlaw.org/l/325AC0000000226/art-14-9/par-2/item-6 - suppl-4181-83/art-45/par-6: 第七百五条第一項 → 地方税法 第七百五条第一項 (Article 705, paragraph (1)), art-705/par-1 — https://japanlaw.org/en/local-tax-act/art-705/par-1 · https://japanlaw.org/l/325AC0000000226/art-705/par-1 - suppl-4181-83/art-45/par-6: 第七百十八条第一項 → 地方税法 第七百十八条第一項 (Article 718, paragraph (1)), art-718/par-1 — https://japanlaw.org/en/local-tax-act/art-718/par-1 · https://japanlaw.org/l/325AC0000000226/art-718/par-1 - suppl-4181-83/art-45/par-6: 第七百二十四条第二項 → 地方税法 第七百二十四条第二項 (Article 724, paragraph (2)), art-724/par-2 — https://japanlaw.org/en/local-tax-act/art-724/par-2 · https://japanlaw.org/l/325AC0000000226/art-724/par-2 - suppl-4181-83/art-45/par-6: 第七百十八条の八第一項 → 地方税法 第七百十八条の八第一項 (Article 718-8, paragraph (1)), art-718-8/par-1 — https://japanlaw.org/en/local-tax-act/art-718-8/par-1 · https://japanlaw.org/l/325AC0000000226/art-718-8/par-1 - suppl-4181-83/art-45/par-6: 第七百十八条の八第三項 → 地方税法 第七百十八条の八第三項 (Article 718-8, paragraph (3)), art-718-8/par-3 — https://japanlaw.org/en/local-tax-act/art-718-8/par-3 · https://japanlaw.org/l/325AC0000000226/art-718-8/par-3 - suppl-4181-83/art-45/par-6: 健康保険法等改正法附則第四十五条第三項 → 地方税法 附則第四十五条第三項 (Supplementary Provisions, Article 45, paragraph (3)), suppl-4181-83/art-45/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4181-83/art-45/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4181-83/art-45/par-3 - suppl-4181-83/art-45/par-7: 前各項 → 地方税法 附則第四十五条第一項 (Supplementary Provisions, Article 45, paragraph (1)), suppl-4181-83/art-45/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4181-83/art-45/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4181-83/art-45/par-1 - suppl-4181-83/art-45/par-7: 前各項 → 地方税法 附則第四十五条第二項 (Supplementary Provisions, Article 45, paragraph (2)), suppl-4181-83/art-45/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4181-83/art-45/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4181-83/art-45/par-2 - suppl-4181-83/art-45/par-7: 前各項 → 地方税法 附則第四十五条第三項 (Supplementary Provisions, Article 45, paragraph (3)), suppl-4181-83/art-45/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4181-83/art-45/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4181-83/art-45/par-3 - suppl-4181-83/art-45/par-7: 前各項 → 地方税法 附則第四十五条第四項 (Supplementary Provisions, Article 45, paragraph (4)), suppl-4181-83/art-45/par-4 — https://japanlaw.org/en/local-tax-act/suppl-4181-83/art-45/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4181-83/art-45/par-4 - suppl-4181-83/art-45/par-7: 前各項 → 地方税法 附則第四十五条第五項 (Supplementary Provisions, Article 45, paragraph (5)), suppl-4181-83/art-45/par-5 — https://japanlaw.org/en/local-tax-act/suppl-4181-83/art-45/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4181-83/art-45/par-5 - suppl-4181-83/art-45/par-7: 前各項 → 地方税法 附則第四十五条第六項 (Supplementary Provisions, Article 45, paragraph (6)), suppl-4181-83/art-45/par-6 — https://japanlaw.org/en/local-tax-act/suppl-4181-83/art-45/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4181-83/art-45/par-6 - suppl-4181-83/art-45/par-7: 新地方税法第七百十八条の二第一項 → 地方税法 第七百十八条の二第一項 (Article 718-2, paragraph (1)), art-718-2/par-1 — https://japanlaw.org/en/local-tax-act/art-718-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-718-2/par-1 ## Cited by 9 provisions cite this one. No official source publishes this direction. - 地方税法 附則第四十四条第一項 — https://japanlaw.org/en/local-tax-act/suppl-4181-83/art-44/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4181-83/art-44/par-1 - 地方税法 附則第四十五条第一項 — https://japanlaw.org/en/local-tax-act/suppl-4181-83/art-45/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4181-83/art-45/par-1 - 地方税法 附則第四十五条第二項 — https://japanlaw.org/en/local-tax-act/suppl-4181-83/art-45/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4181-83/art-45/par-2 - 地方税法 附則第四十五条第三項 — https://japanlaw.org/en/local-tax-act/suppl-4181-83/art-45/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4181-83/art-45/par-3 - 地方税法 附則第四十五条第四項 — https://japanlaw.org/en/local-tax-act/suppl-4181-83/art-45/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4181-83/art-45/par-4 - 地方税法 附則第四十五条第五項 — https://japanlaw.org/en/local-tax-act/suppl-4181-83/art-45/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4181-83/art-45/par-5 - 地方税法 附則第四十五条第六項 — https://japanlaw.org/en/local-tax-act/suppl-4181-83/art-45/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4181-83/art-45/par-6 - 地方税法 附則第四十五条第七項 — https://japanlaw.org/en/local-tax-act/suppl-4181-83/art-45/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4181-83/art-45/par-7 - 地方税法 附則第百三十三条第一項（その他の経過措置の政令への委任） — https://japanlaw.org/en/local-tax-act/suppl-4181-83/art-133/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4181-83/art-133/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), retrieved 2026-10-27 - Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-274, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-275, 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