# 地方税法 / Local Tax Act — 附　則 (Supplementary Provisions)

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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: 附　則 (Supplementary Provisions) — address `suppl-4191-4`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4191-4
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4191-4
- 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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## 附　則 平成一九年三月三〇日法律第四号
<sup>suppl-4191-4 · https://japanlaw.org/en/local-tax-act/suppl-4191-4 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4191-4/art-1 · https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-1</sup>

**第一項**  この法律は、平成十九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-4191-4/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-1/par-1</sup>
This Act comes into effect on April 1, 2007; 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**  第七百条の五十二第一項の改正規定及び附則第九条の規定　平成十九年四月十六日
  <sup>suppl-4191-4/art-1/par-1/item-1 · https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-1/par-1/item-1</sup>
  the provisions amending Article 700-52, paragraph (1) and the provisions of Article 9 of the Supplementary Provisions: April 16, 2007;
  <sup>machine translation, not official</sup>

  **二**  第七十二条の二十三第一項及び第三項の改正規定　平成十九年五月一日
  <sup>suppl-4191-4/art-1/par-1/item-2 · https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-1/par-1/item-2</sup>
  the provisions amending Article 72-23, paragraphs (1) and (3): May 1, 2007;
  <sup>machine translation, not official</sup>

  **三**  附則第九条の二の改正規定（同条第一項を削る改正規定、同条第二項の改正規定（「附則第九条の二第二項」を「附則第九条の二」に改める部分に限る。）及び同項を同条とする改正規定に限る。）及び附則第十五条第十七項の改正規定（「平成十八年度」を「平成二十三年度」に改める部分を除く。）並びに附則第三条第五項の規定　平成十九年五月十五日
  <sup>suppl-4191-4/art-1/par-1/item-3 · https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-1/par-1/item-3</sup>
  the provisions amending Article 9-2 of the Supplementary Provisions (limited to the provisions deleting Article 9-2, paragraph (1) of the Supplementary Provisions, the provisions amending Article 9-2, paragraph (2) of the Supplementary Provisions (limited to the part replacing "Article 9-2, paragraph (2) of the Supplementary Provisions" with "Article 9-2 of the Supplementary Provisions"), and the provisions making Article 9-2, paragraph (2) of the Supplementary Provisions into that Article) and the provisions amending Article 15, paragraph (17) of the Supplementary Provisions (excluding the part replacing "fiscal year 2006" with "fiscal year 2011"), and the provisions of Article 3, paragraph (5) of the Supplementary Provisions: May 15, 2007;
  <sup>machine translation, not official</sup>

  **四**  第二十三条第一項第四号の二及び第四号の四並びに第五十三条第六項及び第十一項の改正規定、同条第十五項の改正規定（「第四十二条の六第六項若しくは第七項、第四十二条の七第六項若しくは第七項」を「第四十二条の六第五項、第四十二条の七第五項」に、「第四十二条の十第六項若しくは第七項、第四十二条の十一第六項若しくは第七項」を「第四十二条の十第五項、第四十二条の十一第五項」に、「個別帰属リース特別控除取戻税額等」を「個別帰属特別控除取戻税額等」に改める部分に限る。）、同条第十九項、第二百九十二条第一項第四号の二及び第四号の四並びに第三百二十一条の八第六項及び第十一項の改正規定、同条第十五項の改正規定（「第四十二条の六第六項若しくは第七項、第四十二条の七第六項若しくは第七項」を「第四十二条の六第五項、第四十二条の七第五項」に、「第四十二条の十第六項若しくは第七項、第四十二条の十一第六項若しくは第七項」を「第四十二条の十第五項、第四十二条の十一第五項」に、「個別帰属リース特別控除取戻税額等」を「個別帰属特別控除取戻税額等」に改める部分に限る。）並びに同条第十九項の改正規定並びに附則第四条第一項第一号及び第四条の二第一項第一号の改正規定（「、第三十六条の五若しくは第三十六条の六」を「若しくは第三十六条の五」に改める部分に限る。）、附則第五条の四及び第八条の二の改正規定、附則第三十四条の二の改正規定（同条第九項の改正規定（「第三十一条の二第二項又は第五項」を「第三十一条の二第二項」に改める部分に限る。）を除く。）並びに附則第三十四条の二の二の改正規定　平成二十年四月一日
  <sup>suppl-4191-4/art-1/par-1/item-4 · https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-1/par-1/item-4</sup>
  the provisions amending Article 23, paragraph (1), items (iv)-2 and (iv)-4 and Article 53, paragraphs (6) and (11), the provisions amending Article 53, paragraph (15) (limited to the part replacing "Article 42-6, paragraph (6) or (7), Article 42-7, paragraph (6) or (7)" with "Article 42-6, paragraph (5), Article 42-7, paragraph (5)", the part replacing "Article 42-10, paragraph (6) or (7), Article 42-11, paragraph (6) or (7)" with "Article 42-10, paragraph (5), Article 42-11, paragraph (5)", and the part replacing "individually attributed lease special deduction recapture tax amount, etc." with "individually attributed special deduction recapture tax amount, etc."), the provisions amending Article 53, paragraph (19), Article 292, paragraph (1), items (iv)-2 and (iv)-4 and Article 321-8, paragraphs (6) and (11), the provisions amending Article 321-8, paragraph (15) (limited to the part replacing "Article 42-6, paragraph (6) or (7), Article 42-7, paragraph (6) or (7)" with "Article 42-6, paragraph (5), Article 42-7, paragraph (5)", the part replacing "Article 42-10, paragraph (6) or (7), Article 42-11, paragraph (6) or (7)" with "Article 42-10, paragraph (5), Article 42-11, paragraph (5)", and the part replacing "individually attributed lease special deduction recapture tax amount, etc." with "individually attributed special deduction recapture tax amount, etc."), and the provisions amending Article 321-8, paragraph (19), and the provisions amending Article 4, paragraph (1), item (i) and Article 4-2, paragraph (1), item (i) of the Supplementary Provisions (limited to the part replacing ", Article 36-5 or Article 36-6" with "or Article 36-5"), the provisions amending Articles 5-4 and 8-2 of the Supplementary Provisions, the provisions amending Article 34-2 of the Supplementary Provisions (excluding the provisions amending Article 34-2, paragraph (9) of the Supplementary Provisions (limited to the part replacing "Article 31-2, paragraph (2) or (5)" with "Article 31-2, paragraph (2)")), and the provisions amending Article 34-2-2 of the Supplementary Provisions: April 1, 2008;
  <sup>machine translation, not official</sup>

  **五**  目次の改正規定、第九条の三の次に一条を加える改正規定、第十条の三第一項、第十一条の三、第十一条の五、第十三条の二第一項、第十四条の九第二項第二号、第十六条の四第十二項、第十七条の二第一項、第十九条の九第二項第三号、第二十条の九の三第五項、第二十三条第一項第四号及び第二十四条の改正規定、第二十四条の二を第二十四条の二の二とし、第二十四条の次に一条を加える改正規定、第二十四条の三、第二十四条の四及び第二十五条の改正規定、第二十五条の二第三項の改正規定（「証券業者等」を「金融商品取引業者等」に改める部分を除く。）、第五十二条第二項第一号の改正規定、第五十三条第一項の改正規定（「第四十四項」を「第四十五項」に改める部分を除く。）、同条第十五項の改正規定（「第四十二条の六第六項若しくは第七項、第四十二条の七第六項若しくは第七項」を「第四十二条の六第五項、第四十二条の七第五項」に、「第四十二条の十第六項若しくは第七項、第四十二条の十一第六項若しくは第七項」を「第四十二条の十第五項、第四十二条の十一第五項」に、「個別帰属リース特別控除取戻税額等」を「個別帰属特別控除取戻税額等」に改める部分を除く。）、同条第十八項、第二十五項、第二十九項及び第三十二項の改正規定、同条第三十六項の改正規定（「第四十一項」を「第四十二項」に改める部分を除く。）、同条第三十八項の改正規定（「第四十一項」を「第四十二項」に改める部分を除く。）、第五十五条第五項及び第六十二条第一項の改正規定、第二章第一節第三款第四目を削り、同款第五目を同款第四目とする改正規定、第七十一条の七及び第七十二条の改正規定、第七十二条の二の改正規定（同条第一項第一号ロの改正規定（「第二条第十九項」を「第二条第十二項」に改める部分に限る。）及び同条第九項第四号の改正規定を除く。）、第七十二条の二の二を第七十二条の二の三とし、第七十二条の二の次に一条を加える改正規定、第七十二条の三、第七十二条の五第一項第五号、第七十二条の十二及び第七十二条の十三の見出しの改正規定、同条第二十六項から第三十一項までを削る改正規定、第七十二条の二十三の見出しの改正規定、同条第七項を削る改正規定、第七十二条の二十四、第七十二条の二十四の二、第七十二条の二十四の四、第七十二条の二十四の六から第七十二条の二十四の八まで、第七十二条の二十四の十一第一項及び第二項、第七十二条の二十五、第七十二条の二十六、第七十二条の二十八、第七十二条の二十九第一項及び第二項、第七十二条の三十第二項、第七十二条の三十一第二項、第七十二条の三十三第三項、第七十二条の三十三の二、第七十二条の三十四、第七十二条の三十七第一項、第七十二条の三十八第一項、第七十二条の三十九、第七十二条の四十第一項、第七十二条の四十一、第七十二条の四十八、第七十二条の四十九の三第一項、第七十二条の四十九の八第一項、第七十二条の五十第一項、第二章第二節第五款の款名、第七十二条の七十一、第七十二条の七十二、第七十二条の七十八第一項並びに第七十二条の八十の改正規定、同条の次に一条を加える改正規定、第七十三条の七第四号及び第五号、第二百九十二条第一項第四号並びに第二百九十四条の改正規定、第二百九十四条の二を第二百九十四条の二の二とし、第二百九十四条の次に一条を加える改正規定、第二百九十四条の三、第二百九十四条の四、第二百九十六条、第三百十二条第三項第一号及び第三百二十一条の八第一項の改正規定、同条第十五項の改正規定（「第四十二条の六第六項若しくは第七項、第四十二条の七第六項若しくは第七項」を「第四十二条の六第五項、第四十二条の七第五項」に、「第四十二条の十第六項若しくは第七項、第四十二条の十一第六項若しくは第七項」を「第四十二条の十第五項、第四十二条の十一第五項」に、「個別帰属リース特別控除取戻税額等」を「個別帰属特別控除取戻税額等」に改める部分を除く。）、同条第十八項、第二十五項、第二十九項、第三十二項及び第三十四項、第三百二十一条の十一第五項、第三章第一節第七款の款名、第三百三十五条、第三百四十三条第八項並びに第六百九十九条の四第二項の改正規定並びに第七百三十四条第三項の改正規定（「第四十三項」を「第四十四項」に改める部分を除く。）並びに附則第三条の二の二の次に一条を加える改正規定、附則第五条及び第八条の四の改正規定、附則第九条第十項の改正規定（「第七十二条の十二第三号」を「第七十二条の十二第二号」に改める部分に限る。）、同条第十二項の改正規定、附則第九条の二の改正規定（同条第一項を削る改正規定、同条第二項の改正規定（「附則第九条の二第二項」を「附則第九条の二」に改める部分に限る。）及び同項を同条とする改正規定を除く。）並びに附則第九条の三の次に一条を加える改正規定並びに附則第十二条及び第十五条から第十七条までの規定　信託法（平成十八年法律第百八号）の施行の日
  <sup>suppl-4191-4/art-1/par-1/item-5 · https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-1/par-1/item-5</sup>
  the provisions amending the table of contents, the provisions adding one Article after Article 9-3, the provisions amending Article 10-3, paragraph (1), Article 11-3, Article 11-5, Article 13-2, paragraph (1), Article 14-9, paragraph (2), item (ii), Article 16-4, paragraph (12), Article 17-2, paragraph (1), Article 19-9, paragraph (2), item (iii), Article 20-9-3, paragraph (5), Article 23, paragraph (1), item (iv) and Article 24, the provisions renumbering Article 24-2 as Article 24-2-2 and adding one Article after Article 24, the provisions amending Articles 24-3, 24-4 and 25, the provisions amending Article 25-2, paragraph (3) (excluding the part replacing "securities dealers, etc." with "financial instruments business operators, etc."), the provisions amending Article 52, paragraph (2), item (i), the provisions amending Article 53, paragraph (1) (excluding the part replacing "paragraph (44)" with "paragraph (45)"), the provisions amending Article 53, paragraph (15) (excluding the part replacing "Article 42-6, paragraph (6) or (7), Article 42-7, paragraph (6) or (7)" with "Article 42-6, paragraph (5), Article 42-7, paragraph (5)", the part replacing "Article 42-10, paragraph (6) or (7), Article 42-11, paragraph (6) or (7)" with "Article 42-10, paragraph (5), Article 42-11, paragraph (5)", and the part replacing "individually attributed lease special deduction recapture tax amount, etc." with "individually attributed special deduction recapture tax amount, etc."), the provisions amending Article 53, paragraphs (18), (25), (29) and (32), the provisions amending Article 53, paragraph (36) (excluding the part replacing "paragraph (41)" with "paragraph (42)"), the provisions amending Article 53, paragraph (38) (excluding the part replacing "paragraph (41)" with "paragraph (42)"), the provisions amending Article 55, paragraph (5) and Article 62, paragraph (1), the provisions deleting Chapter II, Section 1, Subsection 3, Division 4 and renumbering Division 5 of that Subsection as Division 4 of that Subsection, the provisions amending Articles 71-7 and 72, the provisions amending Article 72-2 (excluding the provisions amending Article 72-2, paragraph (1), item (i), (b) (limited to the part replacing "Article 2, paragraph (19)" with "Article 2, paragraph (12)") and the provisions amending Article 72-2, paragraph (9), item (iv)), the provisions renumbering Article 72-2-2 as Article 72-2-3 and adding one Article after Article 72-2, the provisions amending Article 72-3, Article 72-5, paragraph (1), item (v), Article 72-12 and the heading of Article 72-13, the provisions deleting Article 72-13, paragraphs (26) through (31), the provisions amending the heading of Article 72-23, the provisions deleting Article 72-23, paragraph (7), the provisions amending Articles 72-24, 72-24-2 and 72-24-4, Articles 72-24-6 through 72-24-8, Article 72-24-11, paragraphs (1) and (2), Articles 72-25, 72-26 and 72-28, Article 72-29, paragraphs (1) and (2), Article 72-30, paragraph (2), Article 72-31, paragraph (2), Article 72-33, paragraph (3), Articles 72-33-2 and 72-34, Article 72-37, paragraph (1), Article 72-38, paragraph (1), Article 72-39, Article 72-40, paragraph (1), Articles 72-41 and 72-48, Article 72-49-3, paragraph (1), Article 72-49-8, paragraph (1), Article 72-50, paragraph (1), the title of Chapter II, Section 2, Subsection 5, Articles 72-71 and 72-72, Article 72-78, paragraph (1) and Article 72-80, the provisions adding one Article after Article 72-80, the provisions amending Article 73-7, items (iv) and (v), Article 292, paragraph (1), item (iv) and Article 294, the provisions renumbering Article 294-2 as Article 294-2-2 and adding one Article after Article 294, the provisions amending Articles 294-3, 294-4 and 296, Article 312, paragraph (3), item (i) and Article 321-8, paragraph (1), the provisions amending Article 321-8, paragraph (15) (excluding the part replacing "Article 42-6, paragraph (6) or (7), Article 42-7, paragraph (6) or (7)" with "Article 42-6, paragraph (5), Article 42-7, paragraph (5)", the part replacing "Article 42-10, paragraph (6) or (7), Article 42-11, paragraph (6) or (7)" with "Article 42-10, paragraph (5), Article 42-11, paragraph (5)", and the part replacing "individually attributed lease special deduction recapture tax amount, etc." with "individually attributed special deduction recapture tax amount, etc."), the provisions amending Article 321-8, paragraphs (18), (25), (29), (32) and (34), Article 321-11, paragraph (5), the title of Chapter III, Section 1, Subsection 7, Article 335, Article 343, paragraph (8) and Article 699-4, paragraph (2), and the provisions amending Article 734, paragraph (3) (excluding the part replacing "paragraph (43)" with "paragraph (44)"), and the provisions adding one Article after Article 3-2-2 of the Supplementary Provisions, the provisions amending Articles 5 and 8-4 of the Supplementary Provisions, the provisions amending Article 9, paragraph (10) of the Supplementary Provisions (limited to the part replacing "Article 72-12, item (iii)" with "Article 72-12, item (ii)"), the provisions amending Article 9, paragraph (12) of the Supplementary Provisions, the provisions amending Article 9-2 of the Supplementary Provisions (excluding the provisions deleting Article 9-2, paragraph (1) of the Supplementary Provisions, the provisions amending Article 9-2, paragraph (2) of the Supplementary Provisions (limited to the part replacing "Article 9-2, paragraph (2) of the Supplementary Provisions" with "Article 9-2 of the Supplementary Provisions"), and the provisions making Article 9-2, paragraph (2) of the Supplementary Provisions into that Article) and the provisions adding one Article after Article 9-3 of the Supplementary Provisions, and the provisions of Article 12 and Articles 15 through 17 of the Supplementary Provisions: the effective date of the Trust Act (Act No. 108 of 2006);
  <sup>machine translation, not official</sup>

  **六**  第二十五条の二第三項の改正規定（「証券業者等」を「金融商品取引業者等」に改める部分に限る。）、第七十一条の五十一第一項の改正規定、第七十二条の二第一項第一号ロの改正規定（「第二条第十九項」を「第二条第十二項」に改める部分に限る。）及び第七十二条の五第一項第七号の改正規定（「証券業協会」を「認可金融商品取引業協会」に改める部分に限る。）並びに附則第九条第三項の改正規定、附則第十一条第十七項の改正規定（「第四条」を「第三条」に、「第二十五条第一項又は第四十九条の四第一項」を「第四条第一項又は第四十九条第一項」に改める部分に限る。）、同条第十八項の改正規定（「第二条第十九項」を「第二条第十二項」に改める部分に限る。）並びに附則第三十五条の二の二第一項、第三十五条の二の四第二項及び第三十五条の三第八項第二号の改正規定　証券取引法等の一部を改正する法律（平成十八年法律第六十五号）の施行の日
  <sup>suppl-4191-4/art-1/par-1/item-6 · https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-1/par-1/item-6</sup>
  the provisions amending Article 25-2, paragraph (3) (limited to the part replacing "securities dealers, etc." with "financial instruments business operators, etc."), the provisions amending Article 71-51, paragraph (1), the provisions amending Article 72-2, paragraph (1), item (i), (b) (limited to the part replacing "Article 2, paragraph (19)" with "Article 2, paragraph (12)") and the provisions amending Article 72-5, paragraph (1), item (vii) (limited to the part replacing "securities dealers association" with "authorized financial instruments firms association"), and the provisions amending Article 9, paragraph (3) of the Supplementary Provisions, the provisions amending Article 11, paragraph (17) of the Supplementary Provisions (limited to the part replacing "Article 4" with "Article 3" and "Article 25, paragraph (1) or Article 49-4, paragraph (1)" with "Article 4, paragraph (1) or Article 49, paragraph (1)"), the provisions amending Article 11, paragraph (18) of the Supplementary Provisions (limited to the part replacing "Article 2, paragraph (19)" with "Article 2, paragraph (12)"), and the provisions amending Article 35-2-2, paragraph (1), Article 35-2-4, paragraph (2) and Article 35-3, paragraph (8), item (ii) of the Supplementary Provisions: the effective date of the Act Partially Amending the Securities and Exchange Act, etc. (Act No. 65 of 2006);
  <sup>machine translation, not official</sup>

  **七**  第七十二条の五第一項第七号の改正規定（「商品先物取引協会」の下に「、貸金業協会」を加える部分に限る。）　貸金業の規制等に関する法律等の一部を改正する法律（平成十八年法律第百十五号）の施行の日
  <sup>suppl-4191-4/art-1/par-1/item-7 · https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-1/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-1/par-1/item-7</sup>
  the provisions amending Article 72-5, paragraph (1), item (vii) (limited to the part adding ", moneylenders association" after "commodity futures association"): the effective date of the Act Partially Amending the Act on Regulation of Money Lending Business, etc. (Act No. 115 of 2006);
  <sup>machine translation, not official</sup>

  **八**  附則第十条第九項の改正規定　企業立地の促進等による地域における産業集積の形成及び活性化に関する法律（平成十九年法律第四十号）の施行の日
  <sup>suppl-4191-4/art-1/par-1/item-8 · https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-1/par-1/item-8 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-1/par-1/item-8</sup>
  the provisions amending Article 10, paragraph (9) of the Supplementary Provisions: the effective date of the Act on Formation and Revitalization of Industrial Clusters in Regions by Promoting Business Location, etc. (Act No. 40 of 2007);
  <sup>machine translation, not official</sup>

  **九**  附則第十一条に二項を加える改正規定（同条第三十二項に係る部分に限る。）　都市再生特別措置法等の一部を改正する法律（平成十九年法律第十九号）の施行の日
  <sup>suppl-4191-4/art-1/par-1/item-9 · https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-1/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-1/par-1/item-9</sup>
  the provisions adding two paragraphs to Article 11 of the Supplementary Provisions (limited to the part relating to Article 11, paragraph (32) of the Supplementary Provisions): the effective date of the Act Partially Amending the Act on Special Measures concerning Urban Reconstruction, etc. (Act No. 19 of 2007).
  <sup>machine translation, not official</sup>

### 第二条（道府県民税に関する経過措置） — Transitional Measures Concerning Prefectural Inhabitant Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-4191-4/art-2 · https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-2</sup>

**第一項**  この法律による改正後の地方税法（以下「新法」という。）の規定中法人の道府県民税に関する部分は、平成十九年四月一日（以下「施行日」という。）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、施行日前に開始した事業年度分の法人の道府県民税、施行日前に開始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開始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。
<sup>suppl-4191-4/art-2/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-2/par-1</sup>
The provisions of the Local Tax Act as amended by this Act (hereinafter referred to as the "New Act") concerning corporate prefectural inhabitant tax apply to corporate prefectural inhabitant tax for business years beginning on or after April 1, 2007 (hereinafter referred to as 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, for corporate prefectural inhabitant tax for business years that began before the Effective Date, corporate prefectural inhabitant tax for consolidated business years that began before the Effective Date, and corporate prefectural inhabitant tax for calculation periods that began before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第三条（事業税に関する経過措置） — Transitional Measures Concerning Enterprise Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-4191-4/art-3 · https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-3</sup>

**第一項**  別段の定めがあるものを除き、新法の規定（新法附則第九条第十三項の規定を除く。）中法人の事業税に関する部分は、施行日以後に開始する事業年度に係る法人の事業税及び施行日以後に開始する計算期間に係る法人の事業税並びに施行日以後の解散（合併による解散を除く。以下この項において同じ。）による清算所得に対する事業税（清算所得に対する事業税を課される法人の清算中の事業年度に係る法人の事業税及び残余財産の一部分配により納付すべき法人の事業税を含む。以下この項において同じ。）について適用し、施行日前に開始した事業年度に係る法人の事業税及び施行日前に開始した計算期間に係る法人の事業税並びに施行日前の解散による清算所得に対する事業税については、なお従前の例による。
<sup>suppl-4191-4/art-3/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-3/par-1</sup>
Except as otherwise specially provided, the provisions of the New Act (excluding Article 9, paragraph (13) of the Supplementary Provisions of the New Act) concerning corporate enterprise tax apply to corporate enterprise tax for business years beginning on or after the Effective Date, corporate enterprise tax for calculation periods beginning on or after the Effective Date, and enterprise tax on liquidation income arising from dissolution on or after the Effective Date (excluding dissolution by merger; the same applies hereinafter in this paragraph) (including corporate enterprise tax for business years in liquidation of a corporation subject to enterprise tax on liquidation income and corporate enterprise tax to be paid by reason of partial distribution of residual assets; the same applies hereinafter in this paragraph), and, for corporate enterprise tax for business years that began before the Effective Date, corporate enterprise tax for calculation periods that began before the Effective Date, and enterprise tax on liquidation income arising from dissolution before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  この法律による改正前の地方税法（以下「旧法」という。）第七十二条の二第九項第四号に掲げる事業に対して課する平成十八年度分までの個人の事業税については、なお従前の例による。
<sup>suppl-4191-4/art-3/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-3/par-2</sup>
For individual enterprise tax for fiscal year 2006 and earlier imposed on the business listed in Article 72-2, paragraph (9), item (iv) of the Local Tax Act prior to amendment by this Act (hereinafter referred to as the "Former Act"), the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第三項**  施行日前に行われた旧法第七十二条の二十三第二項に規定する社会保険診療については、なお従前の例による。
<sup>suppl-4191-4/art-3/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-3/par-3</sup>
For social insurance medical services prescribed in Article 72-23, paragraph (2) of the Former Act that were provided before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第四項**  施行日から信託法の施行の日の前日までの間における新法第七十二条の四十九の十三第一項第四号の規定の適用については、同号中「第七十二条の二第十項第五号」とあるのは、「第七十二条の二第九項第五号」とする。
<sup>suppl-4191-4/art-3/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-3/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-3/par-4</sup>
In the application of Article 72-49-13, paragraph (1), item (iv) of the New Act during the period from the Effective Date to the day before the Effective Date of the Trust Act, the phrase "Article 72-2, paragraph (10), item (v)" in that item is deemed to be replaced with "Article 72-2, paragraph (9), item (v)".
<sup>machine translation, not official</sup>

**第五項**  旧法附則第九条の二第一項に規定する沖縄電力株式会社が行う電気供給業に対して課する平成十九年五月十四日以前に終了する事業年度に係る法人の事業税については、なお従前の例による。
<sup>suppl-4191-4/art-3/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-3/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-3/par-5</sup>
For corporate enterprise tax for business years ending on or before May 14, 2007 imposed on the electricity supply business conducted by Okinawa Electric Power Company, Incorporated prescribed in Article 9-2, paragraph (1) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第四条（不動産取得税に関する経過措置） — Transitional Measures Concerning Real Property Acquisition Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-4191-4/art-4 · https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-4</sup>

**第一項**  次項に定めるものを除き、新法の規定中不動産取得税に関する部分は、施行日以後の不動産の取得に対して課すべき不動産取得税について適用し、施行日前の不動産の取得に対して課する不動産取得税については、なお従前の例による。
<sup>suppl-4191-4/art-4/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-4/par-1</sup>
Except as provided in the following paragraph, the provisions of the New Act concerning real property acquisition tax apply to real property acquisition tax to be imposed on acquisitions of real property on or after the Effective Date, and, for real property acquisition tax imposed on acquisitions of real property before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  施行日前にされた旧法第七十三条の二第二項の規定による家屋の新築後最初に行われた住宅金融公庫に対する請負人からの譲渡については、なお従前の例による。
<sup>suppl-4191-4/art-4/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-4/par-2</sup>
For the first transfer from a contractor to the Government Housing Loan Corporation made after the new construction of a house under Article 73-2, paragraph (2) of the Former Act, where made before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第五条（自動車取得税に関する経過措置） — Transitional Measures Concerning Automobile Acquisition Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-4191-4/art-5 · https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-5</sup>

**第一項**  新法の規定中自動車取得税に関する部分は、施行日以後の自動車の取得に対して課すべき自動車取得税について適用し、施行日前の自動車の取得に対して課する自動車取得税については、なお従前の例による。
<sup>suppl-4191-4/art-5/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-5/par-1</sup>
The provisions of the New Act relating to automobile acquisition tax apply to automobile acquisition tax to be imposed on the acquisition of a motor vehicle on or after the Effective Date, and with regard to automobile acquisition tax imposed on the acquisition of a motor vehicle before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  新法附則第三十二条第五項に規定する特定自動車の取得が施行日から平成十九年八月三十一日までの間に行われる場合における同項の規定の適用については、同項第二号中「車両総重量が三・五トンを超える特定自動車のうち、次のいずれにも該当するもので総務省令で定めるもの」とあるのは、「車両総重量が三・五トンを超える特定自動車」とする。
<sup>suppl-4191-4/art-5/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-5/par-2</sup>
In the application of Article 32, paragraph (5) of the Supplementary Provisions of the New Act to cases where the acquisition of a specified motor vehicle prescribed in that paragraph is made during the period from the Effective Date to August 31, 2007, the phrase "specified motor vehicles with a gross vehicle weight exceeding 3.5 tons that satisfy all of the following and are specified by Order of the Ministry of Internal Affairs and Communications" in item (ii) of that paragraph is deemed to be replaced with "specified motor vehicles with a gross vehicle weight exceeding 3.5 tons".
<sup>machine translation, not official</sup>

### 第六条（固定資産税に関する経過措置） — Transitional Measures Concerning Fixed Assets Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-4191-4/art-6 · https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-6</sup>

**第一項**  別段の定めがあるものを除き、新法の規定中固定資産税に関する部分は、平成十九年度以後の年度分の固定資産税について適用し、平成十八年度分までの固定資産税については、なお従前の例による。
<sup>suppl-4191-4/art-6/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-6/par-1</sup>
Except as otherwise specially provided, the provisions of the New Act concerning fixed assets tax apply to fixed assets tax for fiscal year 2007 and thereafter, and, for fixed assets tax for fiscal year 2006 and earlier, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  施行日前に取得された旧法第三百四十九条の三第三十二項に規定する家屋及び償却資産に対して課する固定資産税については、なお従前の例による。
<sup>suppl-4191-4/art-6/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-6/par-2</sup>
For fixed assets tax imposed on houses and depreciable assets prescribed in Article 349-3, paragraph (32) of the Former Act that were acquired before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第三項**  平成十七年四月一日から平成十九年三月三十一日までの間に新設され、又は増設された旧法附則第十五条第二項に規定する特定倉庫、附属機械設備及び特定上屋に対して課する固定資産税については、なお従前の例による。
<sup>suppl-4191-4/art-6/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-6/par-3</sup>
For fixed assets tax imposed on specified warehouses, ancillary machinery and equipment, and specified sheds prescribed in Article 15, paragraph (2) of the Supplementary Provisions of the Former Act that were newly installed or expanded during the period from April 1, 2005 to March 31, 2007, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第四項**  平成十五年四月一日から平成十九年三月三十一日までの間に設置された旧法附則第十五条第三項に規定する家屋及び償却資産に対して課する固定資産税については、なお従前の例による。
<sup>suppl-4191-4/art-6/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-6/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-6/par-4</sup>
For fixed assets tax imposed on houses and depreciable assets prescribed in Article 15, paragraph (3) of the Supplementary Provisions of the Former Act that were installed during the period from April 1, 2003 to March 31, 2007, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第五項**  平成十七年四月一日から平成十九年三月三十一日までの間に設置された旧法附則第十五条第十項に規定する家屋及び償却資産に対して課する固定資産税については、なお従前の例による。
<sup>suppl-4191-4/art-6/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-6/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-6/par-5</sup>
For fixed assets tax imposed on houses and depreciable assets prescribed in Article 15, paragraph (10) of the Supplementary Provisions of the Former Act that were installed during the period from April 1, 2005 to March 31, 2007, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第六項**  平成十六年四月一日から平成十九年三月三十一日までの間に新たに取得された旧法附則第十五条第二十一項に規定する家屋及び償却資産に対して課する固定資産税については、なお従前の例による。
<sup>suppl-4191-4/art-6/par-6 · https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-6/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-6/par-6</sup>
For fixed assets tax imposed on houses and depreciable assets prescribed in Article 15, paragraph (21) of the Supplementary Provisions of the Former Act that were newly acquired during the period from April 1, 2004 to March 31, 2007, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第七項**  平成十一年十一月二十五日から平成十九年三月三十一日までの間に新設された旧法附則第十五条第二十三項に規定する施設に対して課する固定資産税については、なお従前の例による。
<sup>suppl-4191-4/art-6/par-7 · https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-6/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-6/par-7</sup>
For fixed assets tax imposed on facilities prescribed in Article 15, paragraph (23) of the Supplementary Provisions of the Former Act that were newly installed during the period from November 25, 1999 to March 31, 2007, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第八項**  平成十三年四月一日から平成十九年三月三十一日までの間に新たに取得された旧法附則第十五条第二十七項に規定する機械その他の設備に対して課する固定資産税については、なお従前の例による。
<sup>suppl-4191-4/art-6/par-8 · https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-6/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-6/par-8</sup>
For fixed assets tax imposed on machinery and other equipment prescribed in Article 15, paragraph (27) of the Supplementary Provisions of the Former Act that were newly acquired during the period from April 1, 2001 to March 31, 2007, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第九項**  平成九年四月一日から平成十九年三月三十一日までの間に新造され、かつ、専ら離島航路事業の用に供された旧法附則第十五条第三十四項に規定する内航船舶に対して課する固定資産税については、なお従前の例による。
<sup>suppl-4191-4/art-6/par-9 · https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-6/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-6/par-9</sup>
For fixed assets tax imposed on coastal vessels prescribed in Article 15, paragraph (34) of the Supplementary Provisions of the Former Act that were newly built during the period from April 1, 1997 to March 31, 2007 and used exclusively for remote island shipping services, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第十項**  平成十五年四月一日から平成十九年三月三十一日までの間に設置された旧法附則第十五条第四十九項に規定する設備に対して課する固定資産税については、なお従前の例による。
<sup>suppl-4191-4/art-6/par-10 · https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-6/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-6/par-10</sup>
For fixed assets tax imposed on equipment prescribed in Article 15, paragraph (49) of the Supplementary Provisions of the Former Act that was installed during the period from April 1, 2003 to March 31, 2007, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第十一項**  平成十七年七月一日から平成十九年三月三十一日までの間に取得された旧法附則第十五条第五十三項に規定する家屋及び償却資産に対して課する固定資産税については、なお従前の例による。
<sup>suppl-4191-4/art-6/par-11 · https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-6/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-6/par-11</sup>
For fixed assets tax imposed on houses and depreciable assets prescribed in Article 15, paragraph (53) of the Supplementary Provisions of the Former Act that were acquired during the period from July 1, 2005 to March 31, 2007, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第七条
<sup>suppl-4191-4/art-7 · https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-7</sup>

**第一項**  平成十九年度分の固定資産税又は都市計画税に限り、市町村は、鉄軌道用地（新法附則第十七条の三第一項に規定する鉄軌道用地をいう。以下この条において同じ。）に対して課する固定資産税又は都市計画税について、新法第三百六十四条第二項の納税通知書の交付期限までに、新法附則第十七条の三第一項の規定による価格等の修正又は決定をすることができない場合には、当該鉄軌道用地について既に決定された価格又は施行日の前日において適用されていた旧法第三百八十八条第一項の固定資産評価基準（当該鉄軌道用地が旧法附則第十七条の二第一項の規定の適用を受ける土地である場合においては、同日において適用されていた旧法第三百八十八条第一項の固定資産評価基準及び旧法附則第十七条の二第一項の修正基準。第三項第一号において同じ。）により算定した価格により仮に算定した当該鉄軌道用地に係る固定資産税額又は都市計画税額に相当する額（以下この条において「仮算定税額」という。）を当該年度の納期の数で除して得た額の範囲において、当該鉄軌道用地に係る固定資産税又は都市計画税をそれぞれの納期において徴収することができる。
<sup>suppl-4191-4/art-7/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-7/par-1</sup>
Limited to fixed assets tax or city planning tax for fiscal year 2007, a municipality may, in the case where it is unable, by the deadline for delivery of the tax notice under Article 364, paragraph (2) of the New Act, to make the revision or determination of the price, etc. under Article 17-3, paragraph (1) of the Supplementary Provisions of the New Act with respect to fixed assets tax or city planning tax imposed on railway and tramway land (meaning railway and tramway land prescribed in Article 17-3, paragraph (1) of the Supplementary Provisions of the New Act; the same applies hereinafter in this Article), collect the fixed assets tax or city planning tax on that railway and tramway land in each payment period, within the limit of the amount obtained by dividing the amount equivalent to the fixed assets tax amount or city planning tax amount on that railway and tramway land that is provisionally calculated on the basis of the price already determined for that railway and tramway land or the price calculated in accordance with the fixed asset valuation standards under Article 388, paragraph (1) of the Former Act that applied on the day before the Effective Date (where that railway and tramway land is land subject to the application of Article 17-2, paragraph (1) of the Supplementary Provisions of the Former Act, the fixed asset valuation standards under Article 388, paragraph (1) of the Former Act that applied on that day and the revision standards under Article 17-2, paragraph (1) of the Supplementary Provisions of the Former Act; the same applies in paragraph (3), item (i)) (hereinafter in this Article referred to as "provisionally calculated tax") by the number of payment periods of that fiscal year.
<sup>machine translation, not official</sup>

**第二項**  市町村長は、前項の規定により固定資産税又は都市計画税を賦課した後において、当該鉄軌道用地に係る平成十九年度分の固定資産税又は都市計画税の税額の算定（以下この条において「本算定」という。）をした場合には、遅滞なく、その旨を納税者に通知しなければならない。この場合において、既に賦課した固定資産税額又は都市計画税額が当該鉄軌道用地に係る同年度分の固定資産税額又は都市計画税額（以下この条において「本算定税額」という。）に満たないときは本算定が行われた日以後の納期においてその不足税額を徴収し、既に徴収した固定資産税額又は都市計画税額が本算定税額を超えるときは新法第十七条又は第十七条の二の規定の例によって、その過納額を還付し、又は当該納税義務者の未納に係る地方団体の徴収金に充当しなければならない。
<sup>suppl-4191-4/art-7/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-7/par-2</sup>
After imposing fixed assets tax or city planning tax pursuant to the provisions of the preceding paragraph, when the mayor of the municipality has calculated the amount of fixed assets tax or city planning tax for fiscal year 2007 on that railway and tramway land (hereinafter in this Article referred to as "final computation"), the mayor must, without delay, notify the taxpayer to that effect. In this case, if the fixed assets tax amount or city planning tax amount already imposed is less than the fixed assets tax amount or city planning tax amount for that fiscal year on that railway and tramway land (hereinafter in this Article referred to as "finally computed tax amount"), the tax deficiency is to be collected in the payment periods on or after the day on which the final computation is made, and if the fixed assets tax amount or city planning tax amount already collected exceeds the finally computed tax amount, the overpaid amount must be refunded, or appropriated to unpaid local government levies of that person liable for tax, in accordance with the rules of Article 17 or Article 17-2 of the New Act.
<sup>machine translation, not official</sup>

**第三項**  市町村長は、第一項の規定により固定資産税又は都市計画税を徴収する場合において当該固定資産税又は都市計画税の納税者に交付する納税通知書には、次の事項を内容とする記載をし、又は記載をした文書を添付しなければならない。
<sup>suppl-4191-4/art-7/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-7/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-7/par-3</sup>
When the mayor of the municipality collects fixed assets tax or city planning tax pursuant to the provisions of paragraph (1), the mayor must state the following matters in the tax notice delivered to the taxpayer of that fixed assets tax or city planning tax, or attach a document stating them:
<sup>machine translation, not official</sup>

  **一**  納税通知書に記載された土地に係る課税標準額及び税額は、鉄軌道用地については既に決定された価格又は施行日の前日において適用されていた旧法第三百八十八条第一項の固定資産評価基準により算定した価格により仮に算定した額であり、又は当該仮に算定した額を含むものであること。
  <sup>suppl-4191-4/art-7/par-3/item-1 · https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-7/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-7/par-3/item-1</sup>
  the tax base and the amount of tax on the land stated in the tax notice are amounts provisionally calculated, or include amounts provisionally calculated, for railway and tramway land on the basis of the price already determined or the price calculated in accordance with the fixed asset valuation standards under Article 388, paragraph (1) of the Former Act that applied on the day before the Effective Date;
  <sup>machine translation, not official</sup>

  **二**  既に賦課した仮算定税額が本算定税額に満たない場合においては本算定が行われた日以後の納期においてその不足税額を徴収し、既に徴収した仮算定税額が本算定税額を超える場合においてはその過納額を還付し、又は当該納税義務者の未納に係る地方団体の徴収金に充当するものであること。
  <sup>suppl-4191-4/art-7/par-3/item-2 · https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-7/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-7/par-3/item-2</sup>
  where the provisionally calculated tax already imposed is less than the finally computed tax amount, the shortfall in the tax is to be collected at the payment period on or after the day on which the final computation was made, and where the provisionally calculated tax already collected exceeds the finally computed tax amount, the overpaid amount is to be refunded, or appropriated to the unpaid local government levies of that person liable for tax.
  <sup>machine translation, not official</sup>

**第四項**  市町村長は、第一項の規定により固定資産税を徴収する場合において当該固定資産税の納税者に交付する新法第三百六十四条第三項の課税明細書には、当該課税明細書に記載された土地のうちいずれの土地が第一項の規定により徴収する固定資産税に係る鉄軌道用地であるかを記載し、又は記載した文書を添付しなければならない。
<sup>suppl-4191-4/art-7/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-7/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-7/par-4</sup>
Where the mayor of the municipality collects fixed assets tax pursuant to the provisions of paragraph (1), the mayor must, in the tax details statement under Article 364, paragraph (3) of the New Act delivered to the taxpayer of that fixed assets tax, state which of the land stated in that tax details statement is the railway and tramway land relating to the fixed assets tax collected pursuant to the provisions of paragraph (1), or attach a document stating so.
<sup>machine translation, not official</sup>

**第五項**  第一項の規定により徴収する固定資産税又は都市計画税について滞納処分をする場合には、当該鉄軌道用地について第二項の規定による通知が行われる日までの間は、財産の換価は、することができない。
<sup>suppl-4191-4/art-7/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-7/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-7/par-5</sup>
In the case of delinquent tax collection procedures for fixed assets tax or city planning tax collected pursuant to the provisions of paragraph (1), realization of property may not be carried out until the day on which the notification under paragraph (2) is made for that railway and tramway land.
<sup>machine translation, not official</sup>

### 第八条（信用協同組合等に係る固定資産税又は都市計画税に関する経過措置） — Transitional Measures concerning Fixed Assets Tax or City Planning Tax on Credit Cooperatives, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4191-4/art-8 · https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-8</sup>

**第一項**  信用協同組合及び信用協同組合連合会（中小企業等協同組合法（昭和二十四年法律第百八十一号）第九条の九第一項第一号に規定する事業を行う協同組合連合会をいう。）、労働金庫及び労働金庫連合会並びに信用金庫及び信用金庫連合会（以下この項から第三項までにおいて「信用協同組合等」という。）のうち施行日において事業規模が大きいものとして政令で定めるもの（当該政令で定める信用協同組合等を全部又は一部の当事者とする合併により設立される信用協同組合等及び当該合併により設立される信用協同組合等を全部又は一部の当事者とする合併により設立される信用協同組合等を含む。次項及び第三項において「特定信用協同組合等」という。）が所有し、かつ、使用する事務所及び倉庫（第三項の規定の適用を受けるものを除く。）に対して課する平成十九年度分及び平成二十年度分の固定資産税又は都市計画税の課税標準は、新法第三百四十九条の三第三十項又は第七百二条第一項の規定により課税標準とされる額に、平成十九年度にあっては六十分の五十三を、平成二十年度にあっては六十分の五十六を、それぞれ乗じて得た額とする。
<sup>suppl-4191-4/art-8/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-8/par-1</sup>
Of the credit cooperatives and federations of credit cooperatives (meaning federations of cooperatives that carry out the business prescribed in Article 9-9, paragraph (1), item (i) of the Small and Medium-Sized Enterprise Cooperatives Act (Act No. 181 of 1949)), labor banks and federations of labor banks, and shinkin banks and federations of shinkin banks (hereinafter in this paragraph through paragraph (3) referred to as "credit cooperatives, etc."), those specified by Cabinet Order as having a large business scale as of the Effective Date (including credit cooperatives, etc. established by a merger in which credit cooperatives, etc. so specified by Cabinet Order are all or some of the parties, and credit cooperatives, etc. established by a merger in which credit cooperatives, etc. established by that merger are all or some of the parties; hereinafter in the following paragraph and paragraph (3) referred to as "specified credit cooperatives, etc."), the tax base of fixed assets tax or city planning tax for fiscal years 2007 and 2008 imposed on offices and warehouses owned and used by them (excluding those subject to the application of paragraph (3)) is the amount obtained by multiplying the amount that constitutes the tax base pursuant to Article 349-3, paragraph (30) or Article 702, paragraph (1) of the New Act by 53/60 for fiscal year 2007 and by 56/60 for fiscal year 2008, respectively.
<sup>machine translation, not official</sup>

**第二項**  特定信用協同組合等以外の信用協同組合等が所有し、かつ、使用する事務所及び倉庫に対して課する平成十九年度から平成二十二年度までの各年度分の固定資産税又は都市計画税の課税標準は、新法第三百四十九条の三第三十項又は第七百二条第一項の規定により課税標準とされる額に、平成十九年度にあっては六十分の五十二を、平成二十年度にあっては六十分の五十四を、平成二十一年度にあっては六十分の五十六を、平成二十二年度にあっては六十分の五十八を、それぞれ乗じて得た額とする。
<sup>suppl-4191-4/art-8/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-8/par-2</sup>
The tax base of fixed assets tax or city planning tax for each fiscal year of fiscal years 2007 through 2010 imposed on offices and warehouses owned and used by credit cooperatives, etc. other than specified credit cooperatives, etc. is the amount obtained by multiplying the amount that constitutes the tax base pursuant to Article 349-3, paragraph (30) or Article 702, paragraph (1) of the New Act by 52/60 for fiscal year 2007, by 54/60 for fiscal year 2008, by 56/60 for fiscal year 2009 and by 58/60 for fiscal year 2010, respectively.
<sup>machine translation, not official</sup>

**第三項**  特定信用協同組合等が平成十九年一月二日から平成二十二年一月一日までの間に取得した事務所及び倉庫で当該特定信用協同組合等が所有し、かつ、使用するもののうち、当該取得の日の属する年の一月一日（当該取得の日が一月一日である場合には、同日の属する年の前年の一月一日）において特定信用協同組合等以外の信用協同組合等が所有し、かつ、使用していたものに対して課する平成二十年度から平成二十二年度までの各年度分の固定資産税又は都市計画税の課税標準は、新法第三百四十九条の三第三十項又は第七百二条第一項の規定により課税標準とされる額に、平成二十年度にあっては六十分の五十四を、平成二十一年度にあっては六十分の五十六を、平成二十二年度にあっては六十分の五十八を、それぞれ乗じて得た額とする。
<sup>suppl-4191-4/art-8/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-8/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-8/par-3</sup>
The tax base of fixed assets tax or city planning tax for each fiscal year of fiscal years 2008 through 2010 imposed on those, among the offices and warehouses acquired by a specified credit cooperative, etc. during the period from January 2, 2007 to January 1, 2010 and owned and used by that specified credit cooperative, etc., that were owned and used by a credit cooperative, etc. other than specified credit cooperatives, etc. on January 1 of the year that includes the day of that acquisition (where the day of that acquisition is January 1, on January 1 of the year preceding the year that includes that day) is the amount obtained by multiplying the amount that constitutes the tax base pursuant to Article 349-3, paragraph (30) or Article 702, paragraph (1) of the New Act by 54/60 for fiscal year 2008, by 56/60 for fiscal year 2009 and by 58/60 for fiscal year 2010, respectively.
<sup>machine translation, not official</sup>

**第四項**  市町村は、新法第三百六十四条第四項の規定にかかわらず、前三項の規定の適用を受ける家屋については、同条第三項各号に定める事項のほか、前三項の規定により固定資産税の課税標準とされる額を同条第三項に規定する課税明細書に記載しなければならない。
<sup>suppl-4191-4/art-8/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-8/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-8/par-4</sup>
Notwithstanding Article 364, paragraph (4) of the New Act, a municipality must, with respect to houses subject to the application of the preceding three paragraphs, state in the tax details statement prescribed in Article 364, paragraph (3) of the New Act, in addition to the particulars specified in the items of Article 364, paragraph (3) of the New Act, the amount that constitutes the tax base of fixed assets tax pursuant to the preceding three paragraphs.
<sup>machine translation, not official</sup>

**第五項**  市町村長は、新法第三百八十一条第三項から第六項までに定めるもののほか、第一項から第三項までの規定の適用を受ける固定資産については、これらの規定により固定資産税の課税標準とされる額を固定資産課税台帳に登録しなければならない。
<sup>suppl-4191-4/art-8/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-8/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-8/par-5</sup>
In addition to what is provided in Article 381, paragraphs (3) through (6) of the New Act, the mayor of the municipality must, for fixed assets subject to the application of paragraphs (1) through (3), register the amount that constitutes the tax base of fixed assets tax pursuant to those provisions in the fixed assets tax ledger.
<sup>machine translation, not official</sup>

### 第九条（狩猟税に関する経過措置） — Transitional Measures Concerning Hunting Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-4191-4/art-9 · https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-9</sup>

**第一項**  新法第七百条の五十二第一項の規定は、平成十九年四月十六日以後に狩猟者の登録を受ける者に対して課すべき狩猟税について適用し、同日前に狩猟者の登録を受けた者に対して課する狩猟税については、なお従前の例による。
<sup>suppl-4191-4/art-9/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-9/par-1</sup>
The provisions of Article 700-52, paragraph (1) of the New Act apply to hunting tax to be imposed on persons who undergo hunter registration on or after April 16, 2007, and, for hunting tax imposed on persons who underwent hunter registration before that date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第十条（事業所税に関する経過措置） — Transitional Measures Concerning Business Office Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-4191-4/art-10 · https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-10</sup>

**第一項**  別段の定めがあるものを除き、新法の規定中事業所税に関する部分は、施行日以後に終了する事業年度分の法人の事業及び平成十九年以後の年分の個人の事業（施行日前に廃止された個人の事業を除く。）に対して課すべき事業所税について適用し、施行日前に終了した事業年度分の法人の事業並びに平成十九年前の年分の個人の事業及び平成十九年分の個人の事業で施行日前に廃止されたものに対して課する事業所税については、なお従前の例による。
<sup>suppl-4191-4/art-10/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-10/par-1</sup>
Except as otherwise specially provided, the provisions of the New Act concerning business office tax apply to business office tax to be imposed on the business of a corporation for business years ending on or after the Effective Date and on the business of an individual for the years 2007 and thereafter (excluding the business of an individual abolished before the Effective Date), and, for business office tax imposed on the business of a corporation for business years that ended before the Effective Date, the business of an individual for years before 2007, and the business of an individual for 2007 that was abolished before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  旧法附則第三十二条の七第一項に規定する事業（平成十七年四月一日から平成十九年三月三十一日までの間に新設された同項に規定する事業所等において行うものに限る。）に対して課する事業所税のうち資産割の課税標準となるべき事業所床面積の算定については、なお従前の例による。
<sup>suppl-4191-4/art-10/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-10/par-2</sup>
For the calculation of the business office floor area that is to be the tax base of the asset levy of business office tax imposed on the business prescribed in Article 32-7, paragraph (1) of the Supplementary Provisions of the Former Act (limited to that conducted at an office or place of business prescribed in that paragraph that was newly established during the period from April 1, 2005 to March 31, 2007), the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第三項**  旧法附則第三十二条の七第二項に規定する事業のうち、施行日以後に最初に終了する事業年度分までの法人の事業及び平成十九年分までの個人の事業に対して課すべき事業所税のうち資産割の課税標準となるべき事業所床面積の算定については、なお従前の例による。
<sup>suppl-4191-4/art-10/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-10/par-3</sup>
Among the businesses prescribed in Article 32-7, paragraph (2) of the Supplementary Provisions of the Former Act, for the calculation of the business office floor area that is to be the tax base of the asset levy of business office tax to be imposed on the business of a corporation for business years up to the first business year to end on or after the Effective Date and on the business of an individual through 2007, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第十一条（都市計画税に関する経過措置） — Transitional Measures Concerning City Planning Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-4191-4/art-11 · https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-11</sup>

**第一項**  別段の定めがあるものを除き、新法の規定中都市計画税に関する部分は、平成十九年度以後の年度分の都市計画税について適用し、平成十八年度分までの都市計画税については、なお従前の例による。
<sup>suppl-4191-4/art-11/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-11/par-1</sup>
Except as otherwise specially provided, the provisions of the New Act concerning city planning tax apply to city planning tax for fiscal year 2007 and thereafter, and, for city planning tax for fiscal year 2006 and earlier, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  平成十七年四月一日から平成十九年三月三十一日までの間に新設され、又は増設された旧法附則第十五条第二項に規定する特定倉庫及び特定上屋に対して課する都市計画税については、なお従前の例による。
<sup>suppl-4191-4/art-11/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-11/par-2</sup>
For city planning tax imposed on specified warehouses and specified sheds prescribed in Article 15, paragraph (2) of the Supplementary Provisions of the Former Act that were newly installed or expanded during the period from April 1, 2005 to March 31, 2007, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第三項**  平成十七年七月一日から平成十九年三月三十一日までの間に取得された旧法附則第十五条第五十三項に規定する家屋に対して課する都市計画税については、なお従前の例による。
<sup>suppl-4191-4/art-11/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-11/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-11/par-3</sup>
For city planning tax imposed on houses prescribed in Article 15, paragraph (53) of the Supplementary Provisions of the Former Act that were acquired during the period from July 1, 2005 to March 31, 2007, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第十二条（信託法の制定に伴う道府県民税、事業税、地方消費税及び市町村民税に関する経過措置） — Transitional Measures concerning Prefectural Inhabitant Tax, Enterprise Tax, Local Consumption Tax and Municipal Inhabitant Tax Accompanying the Enactment of the Trust Act
<sup>caption: machine translation, not official</sup>
<sup>suppl-4191-4/art-12 · https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-12</sup>

**第一項**  新法第九条の四、第十条の三、第十一条の三、第十三条の二、第十四条の九、第十六条の四、第十七条の二、第十九条の九、第二十条の九の三、第二十三条、第二十四条、第二十五条、第五十二条、第五十三条、第五十五条、第六十二条、第七十二条から第七十二条の二の二まで、第七十二条の三、第七十二条の十二、第七十二条の十三、第七十二条の二十三、第七十二条の二十四、第七十二条の二十四の六から第七十二条の二十四の八まで、第七十二条の二十四の十一、第七十二条の二十五、第七十二条の二十六、第七十二条の二十八、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、第七十二条の三十八、第七十二条の三十九から第七十二条の四十一まで、第七十二条の四十八、第七十二条の四十九の三、第七十二条の七十八、第七十二条の八十、第七十二条の八十の二、第二百九十二条、第二百九十四条、第二百九十六条、第三百十二条、第三百二十一条の八、第三百二十一条の十一及び第七百三十四条並びに附則第三条の二の三、第八条の四及び第九条の三の二の規定は、信託法の施行の日以後に効力が生ずる信託（遺言によってされた信託にあっては同日以後に遺言がされたものに限り、信託法の施行に伴う関係法律の整備等に関する法律（平成十八年法律第百九号）第三条第一項、第六条第一項、第十一条第二項、第十五条第二項、第二十六条第一項、第三十条第二項又は第五十六条第二項の規定により同法第三条第一項に規定する新法信託とされた信託（以下この条において「新法信託」という。）を含む。第五項において同じ。）について適用し、同日前に効力が生じた信託（遺言によってされた信託にあっては同日前に遺言がされたものを含み、新法信託及び公益信託に関する法律（令和六年法律第三十号）附則第四条第一項に規定する移行認可を受けたものを除く。第五項において同じ。）については、この条に別段の定めがあるものを除き、なお従前の例による。
<sup>suppl-4191-4/art-12/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-12/par-1</sup>
The provisions of Articles 9-4, 10-3, 11-3, 13-2, 14-9, 16-4, 17-2, 19-9, 20-9-3, 23, 24, 25, 52, 53, 55 and 62, Articles 72 through 72-2-2, Articles 72-3, 72-12, 72-13, 72-23 and 72-24, Articles 72-24-6 through 72-24-8, Articles 72-24-11, 72-25, 72-26 and 72-28, Articles 72-33 through 72-34, Articles 72-37 and 72-38, Articles 72-39 through 72-41, Articles 72-48, 72-49-3, 72-78, 72-80 and 72-80-2, Articles 292, 294, 296 and 312, and Articles 321-8, 321-11 and 734 of the New Act, and Articles 3-2-3, 8-4 and 9-3-2 of the Supplementary Provisions of the New Act, apply to trusts that take effect on or after the effective date of the Trust Act (for trusts created by will, limited to those for which the will is made on or after that date, and including trusts that are treated as new-law trusts prescribed in Article 3, paragraph (1) of the Act on the Arrangement of Related Acts upon the Enforcement of the Trust Act (Act No. 109 of 2006) pursuant to Article 3, paragraph (1), Article 6, paragraph (1), Article 11, paragraph (2), Article 15, paragraph (2), Article 26, paragraph (1), Article 30, paragraph (2) or Article 56, paragraph (2) of that Act (hereinafter in this Article referred to as "new-law trusts"); the same applies in paragraph (5)), and, for trusts that took effect before that date (for trusts created by will, including those for which the will was made before that date, and excluding new-law trusts and trusts that have received the transition authorization prescribed in Article 4, paragraph (1) of the Supplementary Provisions of the Act on Public Interest Trusts (Act No. 30 of 2024); the same applies in paragraph (5)), the provisions then in force continue to govern, except as otherwise specially provided in this Article.
<sup>machine translation, not official</sup>

**第二項**  新法第二十四条の二及び第二百九十四条の二の規定は、信託法の施行の日以後に効力が生ずる法人課税信託（遺言によってされた信託で法人課税信託に該当するものにあっては同日以後に遺言がされたものに限り、新法信託に該当する法人課税信託を含む。）について適用する。
<sup>suppl-4191-4/art-12/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-12/par-2</sup>
The provisions of Articles 24-2 and 294-2 of the New Act apply to trust subject to corporate taxations that take effect on or after the effective date of the Trust Act (for trusts created by will that fall under trust subject to corporate taxations, limited to those for which the will is made on or after that date, and including trust subject to corporate taxations that fall under new-law trusts).
<sup>machine translation, not official</sup>

**第三項**  信託法の施行の日前に効力が生じた信託（遺言によってされた信託にあっては同日前に遺言がされたものを含み、旧法第二十四条の三第一項ただし書及び第二百九十四条の三第一項ただし書に規定する信託を除く。以下この項及び次項において「旧信託」という。）が法人課税信託（法人税法第二条第二十九号の二ロに掲げる信託を除く。）に該当することとなった場合には、当該旧信託を新法第二十四条の二第三項及び第二百九十四条の二第三項において準用する所得税法等の一部を改正する法律（平成十九年法律第六号）第一条の規定による改正後の所得税法（次項において「新所得税法」という。）第六条の三第六号に規定する受益者等がその信託財産に属する資産及び負債を有するものとみなされる信託として、同号の規定を適用する。
<sup>suppl-4191-4/art-12/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-12/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-12/par-3</sup>
Where a trust that took effect before the effective date of the Trust Act (for a trust created by will, including one for which the will was made before that date, and excluding trusts prescribed in the proviso to Article 24-3, paragraph (1) and the proviso to Article 294-3, paragraph (1) of the Former Act; hereinafter in this paragraph and the following paragraph referred to as an "old trust") comes to fall under a trust subject to corporate taxation (excluding the trusts listed in Article 2, item (xxix)-2, (b) of the Corporation Tax Act), Article 6-3, item (vi) of the Income Tax Act as amended by the provisions of Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2007) (referred to as the "New Income Tax Act" in the following paragraph) as applied mutatis mutandis pursuant to Article 24-2, paragraph (3) and Article 294-2, paragraph (3) of the New Act is applied by treating that old trust as a trust in which the beneficiary, etc. prescribed in that item is deemed to hold the assets and liabilities belonging to its trust property.
<sup>machine translation, not official</sup>

**第四項**  旧信託が信託法の施行の日以後に法人課税信託（法人税法第二条第二十九号の二ロに掲げる信託に限る。）に該当することとなった場合には、当該信託を新法第二十四条の二第三項及び第二百九十四条の二第三項において準用する新所得税法第六条の三第七号に規定する受益者等がその信託財産に属する資産及び負債を有するものとみなされる信託として、同号の規定を適用する。
<sup>suppl-4191-4/art-12/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-12/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-12/par-4</sup>
Where an old trust comes to fall, on or after the effective date of the Trust Act, under a trust subject to corporate taxation (limited to the trusts listed in Article 2, item (xxix)-2, (b) of the Corporation Tax Act), Article 6-3, item (vii) of the New Income Tax Act as applied mutatis mutandis pursuant to Article 24-2, paragraph (3) and Article 294-2, paragraph (3) of the New Act is applied by treating that trust as a trust in which the beneficiary, etc. prescribed in that item is deemed to hold the assets and liabilities belonging to its trust property.
<sup>machine translation, not official</sup>

**第五項**  新法第二十四条の三第一項及び第二百九十四条の三第一項の規定は、信託法の施行の日以後に効力が生ずる信託の信託財産に属する資産及び負債について生ずる所得について適用し、同日前に効力が生じた信託（前二項の規定の適用を受けるものを除く。）の信託財産について生ずる所得については、なお従前の例による。
<sup>suppl-4191-4/art-12/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-12/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-12/par-5</sup>
The provisions of Article 24-3, paragraph (1) and Article 294-3, paragraph (1) of the New Act apply to income arising from the assets and liabilities belonging to the trust property of a trust that takes effect on or after the effective date of the Trust Act, and, for income arising from the trust property of a trust that took effect before that date (excluding those subject to the application of the preceding two paragraphs), the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第六項**  新法第二十四条の四及び第二百九十四条の四の規定は、信託法の施行の日以後に支払を受けるべきこれらの規定に規定する利子等について適用し、同日前に支払を受けるべき旧法第二十四条の四及び第二百九十四条の四に規定する利子等については、なお従前の例による。
<sup>suppl-4191-4/art-12/par-6 · https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-12/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-12/par-6</sup>
The provisions of Articles 24-4 and 294-4 of the New Act apply to interest, etc. prescribed in those provisions to be received on or after the effective date of the Trust Act, and, for interest, etc. prescribed in Articles 24-4 and 294-4 of the Former Act to be received before that date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第七項**  新法第二十五条の二第三項の規定は、同項に規定する内国信託会社が信託法の施行の日以後に支払を受けるべき同項に規定する利子等について適用し、旧法第二十五条の二第三項に規定する信託会社が同日前に支払を受けるべき同項に規定する利子等については、なお従前の例による。
<sup>suppl-4191-4/art-12/par-7 · https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-12/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-12/par-7</sup>
The provisions of Article 25-2, paragraph (3) of the New Act apply to interest, etc. prescribed in that paragraph to be received on or after the effective date of the Trust Act by a domestic trust company prescribed in that paragraph, and, for interest, etc. prescribed in that paragraph to be received before that date by a trust company prescribed in Article 25-2, paragraph (3) of the Former Act, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第八項**  新法第七十一条の七の規定は、同条第一項に規定する集団投資信託の信託財産について信託法の施行の日以後に徴収される利子割の額について適用し、旧法第七十一条の七第一項に規定する合同運用信託又は特定投資信託以外の信託財産について同日前に徴収された利子割の額については、なお従前の例による。
<sup>suppl-4191-4/art-12/par-8 · https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-12/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-12/par-8</sup>
The provisions of Article 71-7 of the New Act apply to the amount of interest levy collected on or after the effective date of the Trust Act on the trust property of a collective investment trust prescribed in paragraph (1) of that Article, and, for the amount of interest levy collected before that date on the trust property of a trust other than a jointly operated trust or specified investment trust prescribed in Article 71-7, paragraph (1) of the Former Act, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第九項**  信託法の施行の日前に効力が生じた信託（遺言によってされた信託にあっては同日前に遺言がされたものを含み、旧法第七十二条の三第一項ただし書に規定する信託を除く。以下この項において「旧信託」という。）が同日以後に法人課税信託に該当することとなった場合には、当該旧信託を新法第七十二条の二の二第三項において準用する所得税法等の一部を改正する法律（平成十九年法律第六号）第二条の規定による改正後の法人税法第四条の七第九号に規定する受益者等がその信託財産に属する資産及び負債を有するものとみなされる信託として、同号の規定を適用する。
<sup>suppl-4191-4/art-12/par-9 · https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-12/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-12/par-9</sup>
Where a trust that took effect before the effective date of the Trust Act (for a trust created by will, including one for which the will was made before that date, and excluding trusts prescribed in the proviso to Article 72-3, paragraph (1) of the Former Act; hereinafter in this paragraph referred to as an "old trust") comes to fall under a trust subject to corporate taxation on or after that date, Article 4-7, item (ix) of the Corporation Tax Act as amended by the provisions of Article 2 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2007) as applied mutatis mutandis pursuant to Article 72-2-2, paragraph (3) of the New Act is applied by treating that old trust as a trust in which the beneficiary, etc. prescribed in that item is deemed to hold the assets and liabilities belonging to its trust property.
<sup>machine translation, not official</sup>

**第十項**  新法附則第五条第一項及び第三項の規定は、道府県民税及び市町村民税の所得割の納税義務者が信託法の施行の日以後に同条第一項及び第三項に規定する配当所得を有することとなる場合について適用し、道府県民税及び市町村民税の所得割の納税義務者が同日前に旧法附則第五条第一項及び第三項に規定する配当所得を有することとなる場合については、なお従前の例による。
<sup>suppl-4191-4/art-12/par-10 · https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-12/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-12/par-10</sup>
The provisions of Article 5, paragraphs (1) and (3) of the Supplementary Provisions of the New Act apply where a person liable for the income levy of prefectural inhabitant tax and municipal inhabitant tax comes to have, on or after the effective date of the Trust Act, the dividend income prescribed in paragraphs (1) and (3) of that Article, and, where a person liable for the income levy of prefectural inhabitant tax and municipal inhabitant tax comes to have, before that date, the dividend income prescribed in Article 5, paragraphs (1) and (3) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第十三条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-4191-4/art-13 · https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-13</sup>

**第一項**  この法律（附則第一条各号に掲げる規定にあっては、当該規定）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる地方税に係るこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
<sup>suppl-4191-4/art-13/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-13/par-1</sup>
With regard to the application of penal provisions to acts committed before the enforcement of this Act (or, for the provisions listed in the items of Article 1 of the Supplementary Provisions, before the enforcement of those provisions) and to acts committed after the enforcement of this Act in relation to local taxes for which the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第十四条（政令への委任） — Delegation to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-4191-4/art-14 · https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-14</sup>

**第一項**  附則第二条から前条までに定めるもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
<sup>suppl-4191-4/art-14/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-14/par-1</sup>
Beyond what is provided for in Article 2 of the Supplementary Provisions through the preceding Article, Transitional Measures necessary for the enforcement of this Act are specified by Cabinet Order.
<sup>machine translation, not official</sup>

---

## Cites
- suppl-4191-4/art-1/par-1/item-1: 附則第九条 → 地方税法 附則第九条 (Supplementary Provisions, Article 9), suppl-4191-4/art-9 — https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-9
- suppl-4191-4/art-1/par-1/item-3: 附則第三条第五項 → 地方税法 附則第三条第五項 (Supplementary Provisions, Article 3, paragraph (5)), suppl-4191-4/art-3/par-5 — https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-3/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-3/par-5
- suppl-4191-4/art-1/par-1/item-5: 附則第十二条 → 地方税法 附則第十二条 (Supplementary Provisions, Article 12), suppl-4191-4/art-12 — https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-12
- suppl-4191-4/art-3/par-1: 新法附則第九条第十三項 → 地方税法 附則第九条第十二項 (Supplementary Provisions, Article 9, paragraph (12)), suppl-3251-226/art-9/par-12 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9/par-12
- suppl-4191-4/art-3/par-1: この項 → 地方税法 附則第三条第一項 (Supplementary Provisions, Article 3, paragraph (1)), suppl-4191-4/art-3/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-3/par-1
- suppl-4191-4/art-4/par-1: 次項 → 地方税法 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-4191-4/art-4/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-4/par-2
- suppl-4191-4/art-7/par-1: 新法附則第十七条の三第一項 → 地方税法 附則第十七条の三第一項 (Supplementary Provisions, Article 17-3, paragraph (1)), suppl-3251-226/art-17-3/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-17-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17-3/par-1
- suppl-4191-4/art-7/par-1: この条 → 地方税法 附則第七条 (Supplementary Provisions, Article 7), suppl-4191-4/art-7 — https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-7
- suppl-4191-4/art-7/par-1: 新法第三百六十四条第二項 → 地方税法 第三百六十四条第二項 (Article 364, paragraph (2)), art-364/par-2 — https://japanlaw.org/en/local-tax-act/art-364/par-2 · https://japanlaw.org/l/325AC0000000226/art-364/par-2
- suppl-4191-4/art-7/par-1: 第三項第一号 → 地方税法 附則第七条第三項第一号 (Supplementary Provisions, Article 7, paragraph (3), item (i)), suppl-4191-4/art-7/par-3/item-1 — https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-7/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-7/par-3/item-1
- suppl-4191-4/art-7/par-2: 前項 → 地方税法 附則第七条第一項 (Supplementary Provisions, Article 7, paragraph (1)), suppl-4191-4/art-7/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-7/par-1
- suppl-4191-4/art-7/par-2: この条 → 地方税法 附則第七条 (Supplementary Provisions, Article 7), suppl-4191-4/art-7 — https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-7
- suppl-4191-4/art-7/par-2: 新法第十七条 → 地方税法 第十七条 (Article 17), art-17 — https://japanlaw.org/en/local-tax-act/art-17 · https://japanlaw.org/l/325AC0000000226/art-17
- suppl-4191-4/art-7/par-2: 第十七条の二 → 地方税法 第十七条の二 (Article 17-2), art-17-2 — https://japanlaw.org/en/local-tax-act/art-17-2 · https://japanlaw.org/l/325AC0000000226/art-17-2
- suppl-4191-4/art-7/par-3: 第一項 → 地方税法 附則第七条第一項 (Supplementary Provisions, Article 7, paragraph (1)), suppl-4191-4/art-7/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-7/par-1
- suppl-4191-4/art-7/par-4: 第一項 → 地方税法 附則第七条第一項 (Supplementary Provisions, Article 7, paragraph (1)), suppl-4191-4/art-7/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-7/par-1
- suppl-4191-4/art-7/par-4: 新法第三百六十四条第三項 → 地方税法 第三百六十四条第三項 (Article 364, paragraph (3)), art-364/par-3 — https://japanlaw.org/en/local-tax-act/art-364/par-3 · https://japanlaw.org/l/325AC0000000226/art-364/par-3
- suppl-4191-4/art-7/par-5: 第一項 → 地方税法 附則第七条第一項 (Supplementary Provisions, Article 7, paragraph (1)), suppl-4191-4/art-7/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-7/par-1
- suppl-4191-4/art-7/par-5: 第二項 → 地方税法 附則第七条第二項 (Supplementary Provisions, Article 7, paragraph (2)), suppl-4191-4/art-7/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-7/par-2
- suppl-4191-4/art-8/par-1: 中小企業等協同組合法（昭和二十四年法律第百八十一号）第九条の九第一項第一号 → e-Gov law 324AC0000000181, 第九条の九第一項第一号 (Article 9-9, paragraph (1), item (i)), art-9-9/par-1/item-1 — not held in this collection
- suppl-4191-4/art-8/par-1: この項 → 地方税法 附則第八条第一項 (Supplementary Provisions, Article 8, paragraph (1)), suppl-4191-4/art-8/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-8/par-1
- suppl-4191-4/art-8/par-1: 第三項 → 地方税法 附則第八条第三項 (Supplementary Provisions, Article 8, paragraph (3)), suppl-4191-4/art-8/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-8/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-8/par-3
- suppl-4191-4/art-8/par-1: 次項 → 地方税法 附則第八条第二項 (Supplementary Provisions, Article 8, paragraph (2)), suppl-4191-4/art-8/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-8/par-2
- suppl-4191-4/art-8/par-1: 新法第三百四十九条の三第三十項 → 地方税法 第三百四十九条の三第二十九項 (Article 349-3, paragraph (29)), art-349-3/par-29 — https://japanlaw.org/en/local-tax-act/art-349-3/par-29 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-29
- suppl-4191-4/art-8/par-1: 第七百二条第一項 → 地方税法 第七百二条第一項 (Article 702, paragraph (1)), art-702/par-1 — https://japanlaw.org/en/local-tax-act/art-702/par-1 · https://japanlaw.org/l/325AC0000000226/art-702/par-1
- suppl-4191-4/art-8/par-2: 新法第三百四十九条の三第三十項 → 地方税法 第三百四十九条の三第二十九項 (Article 349-3, paragraph (29)), art-349-3/par-29 — https://japanlaw.org/en/local-tax-act/art-349-3/par-29 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-29
- suppl-4191-4/art-8/par-2: 第七百二条第一項 → 地方税法 第七百二条第一項 (Article 702, paragraph (1)), art-702/par-1 — https://japanlaw.org/en/local-tax-act/art-702/par-1 · https://japanlaw.org/l/325AC0000000226/art-702/par-1
- suppl-4191-4/art-8/par-3: 新法第三百四十九条の三第三十項 → 地方税法 第三百四十九条の三第二十九項 (Article 349-3, paragraph (29)), art-349-3/par-29 — https://japanlaw.org/en/local-tax-act/art-349-3/par-29 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-29
- suppl-4191-4/art-8/par-3: 第七百二条第一項 → 地方税法 第七百二条第一項 (Article 702, paragraph (1)), art-702/par-1 — https://japanlaw.org/en/local-tax-act/art-702/par-1 · https://japanlaw.org/l/325AC0000000226/art-702/par-1
- suppl-4191-4/art-8/par-4: 新法第三百六十四条第四項 → 地方税法 第三百六十四条第四項 (Article 364, paragraph (4)), art-364/par-4 — https://japanlaw.org/en/local-tax-act/art-364/par-4 · https://japanlaw.org/l/325AC0000000226/art-364/par-4
- suppl-4191-4/art-8/par-4: 前三項 → 地方税法 附則第八条第一項 (Supplementary Provisions, Article 8, paragraph (1)), suppl-4191-4/art-8/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-8/par-1
- suppl-4191-4/art-8/par-4: 前三項 → 地方税法 附則第八条第二項 (Supplementary Provisions, Article 8, paragraph (2)), suppl-4191-4/art-8/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-8/par-2
- suppl-4191-4/art-8/par-4: 前三項 → 地方税法 附則第八条第三項 (Supplementary Provisions, Article 8, paragraph (3)), suppl-4191-4/art-8/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-8/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-8/par-3
- suppl-4191-4/art-8/par-4: 同条第三項 → 地方税法 第三百六十四条第三項 (Article 364, paragraph (3)), art-364/par-3 — https://japanlaw.org/en/local-tax-act/art-364/par-3 · https://japanlaw.org/l/325AC0000000226/art-364/par-3
- suppl-4191-4/art-8/par-5: 新法第三百八十一条第三項から第六項まで → 地方税法 第三百八十一条第三項 (Article 381, paragraph (3)), art-381/par-3 — https://japanlaw.org/en/local-tax-act/art-381/par-3 · https://japanlaw.org/l/325AC0000000226/art-381/par-3
- suppl-4191-4/art-8/par-5: 新法第三百八十一条第三項から第六項まで → 地方税法 第三百八十一条第四項 (Article 381, paragraph (4)), art-381/par-4 — https://japanlaw.org/en/local-tax-act/art-381/par-4 · https://japanlaw.org/l/325AC0000000226/art-381/par-4
- suppl-4191-4/art-8/par-5: 新法第三百八十一条第三項から第六項まで → 地方税法 第三百八十一条第五項 (Article 381, paragraph (5)), art-381/par-5 — https://japanlaw.org/en/local-tax-act/art-381/par-5 · https://japanlaw.org/l/325AC0000000226/art-381/par-5
- suppl-4191-4/art-8/par-5: 新法第三百八十一条第三項から第六項まで → 地方税法 第三百八十一条第六項 (Article 381, paragraph (6)), art-381/par-6 — https://japanlaw.org/en/local-tax-act/art-381/par-6 · https://japanlaw.org/l/325AC0000000226/art-381/par-6
- suppl-4191-4/art-8/par-5: 第一項から第三項まで → 地方税法 附則第八条第一項 (Supplementary Provisions, Article 8, paragraph (1)), suppl-4191-4/art-8/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-8/par-1
- suppl-4191-4/art-8/par-5: 第一項から第三項まで → 地方税法 附則第八条第二項 (Supplementary Provisions, Article 8, paragraph (2)), suppl-4191-4/art-8/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-8/par-2
- suppl-4191-4/art-8/par-5: 第一項から第三項まで → 地方税法 附則第八条第三項 (Supplementary Provisions, Article 8, paragraph (3)), suppl-4191-4/art-8/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-8/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-8/par-3
- suppl-4191-4/art-9/par-1: 新法第七百条の五十二第一項 → 地方税法 第七百条の五十二第一項 (Article 700-52, paragraph (1)), art-700-52/par-1 — https://japanlaw.org/en/local-tax-act/art-700-52/par-1 · https://japanlaw.org/l/325AC0000000226/art-700-52/par-1
- suppl-4191-4/art-12/par-1: 新法第九条の四 → 地方税法 第九条の四 (Article 9-4), art-9-4 — https://japanlaw.org/en/local-tax-act/art-9-4 · https://japanlaw.org/l/325AC0000000226/art-9-4
- suppl-4191-4/art-12/par-1: 第十条の三 → 地方税法 第十条の三 (Article 10-3), art-10-3 — https://japanlaw.org/en/local-tax-act/art-10-3 · https://japanlaw.org/l/325AC0000000226/art-10-3
- suppl-4191-4/art-12/par-1: 第十一条の三 → 地方税法 第十一条の三 (Article 11-3), art-11-3 — https://japanlaw.org/en/local-tax-act/art-11-3 · https://japanlaw.org/l/325AC0000000226/art-11-3
- suppl-4191-4/art-12/par-1: 第十三条の二 → 地方税法 第十三条の二 (Article 13-2), art-13-2 — https://japanlaw.org/en/local-tax-act/art-13-2 · https://japanlaw.org/l/325AC0000000226/art-13-2
- suppl-4191-4/art-12/par-1: 第十四条の九 → 地方税法 第十四条の九 (Article 14-9), art-14-9 — https://japanlaw.org/en/local-tax-act/art-14-9 · https://japanlaw.org/l/325AC0000000226/art-14-9
- suppl-4191-4/art-12/par-1: 第十六条の四 → 地方税法 第十六条の四 (Article 16-4), art-16-4 — https://japanlaw.org/en/local-tax-act/art-16-4 · https://japanlaw.org/l/325AC0000000226/art-16-4
- suppl-4191-4/art-12/par-1: 第十七条の二 → 地方税法 第十七条の二 (Article 17-2), art-17-2 — https://japanlaw.org/en/local-tax-act/art-17-2 · https://japanlaw.org/l/325AC0000000226/art-17-2
- suppl-4191-4/art-12/par-1: 第十九条の九 → 地方税法 第十九条の九 (Article 19-9), art-19-9 — https://japanlaw.org/en/local-tax-act/art-19-9 · https://japanlaw.org/l/325AC0000000226/art-19-9
- suppl-4191-4/art-12/par-1: 第二十条の九の三 → 地方税法 第二十条の九の三 (Article 20-9-3), art-20-9-3 — https://japanlaw.org/en/local-tax-act/art-20-9-3 · https://japanlaw.org/l/325AC0000000226/art-20-9-3
- suppl-4191-4/art-12/par-1: 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-4191-4/art-12/par-1: 第二十四条 → 地方税法 第二十四条 (Article 24), art-24 — https://japanlaw.org/en/local-tax-act/art-24 · https://japanlaw.org/l/325AC0000000226/art-24
- suppl-4191-4/art-12/par-1: 第二十五条 → 地方税法 第二十五条 (Article 25), art-25 — https://japanlaw.org/en/local-tax-act/art-25 · https://japanlaw.org/l/325AC0000000226/art-25
- suppl-4191-4/art-12/par-1: 第五十二条 → 地方税法 第五十二条 (Article 52), art-52 — https://japanlaw.org/en/local-tax-act/art-52 · https://japanlaw.org/l/325AC0000000226/art-52
- suppl-4191-4/art-12/par-1: 第五十三条 → 地方税法 第五十三条 (Article 53), art-53 — https://japanlaw.org/en/local-tax-act/art-53 · https://japanlaw.org/l/325AC0000000226/art-53
- suppl-4191-4/art-12/par-1: 第五十五条 → 地方税法 第五十五条 (Article 55), art-55 — https://japanlaw.org/en/local-tax-act/art-55 · https://japanlaw.org/l/325AC0000000226/art-55
- suppl-4191-4/art-12/par-1: 第六十二条 → 地方税法 第六十二条 (Article 62), art-62 — https://japanlaw.org/en/local-tax-act/art-62 · https://japanlaw.org/l/325AC0000000226/art-62
- suppl-4191-4/art-12/par-1: 第七十二条から第七十二条の二の二まで → 地方税法 第七十二条 (Article 72), art-72 — https://japanlaw.org/en/local-tax-act/art-72 · https://japanlaw.org/l/325AC0000000226/art-72
- suppl-4191-4/art-12/par-1: 第七十二条から第七十二条の二の二まで → 地方税法 第七十二条の二 (Article 72-2), art-72-2 — https://japanlaw.org/en/local-tax-act/art-72-2 · https://japanlaw.org/l/325AC0000000226/art-72-2
- suppl-4191-4/art-12/par-1: 第七十二条から第七十二条の二の二まで → 地方税法 第七十二条の二の二 (Article 72-2-2), art-72-2-2 — https://japanlaw.org/en/local-tax-act/art-72-2-2 · https://japanlaw.org/l/325AC0000000226/art-72-2-2
- suppl-4191-4/art-12/par-1: 第七十二条の三 → 地方税法 第七十二条の三 (Article 72-3), art-72-3 — https://japanlaw.org/en/local-tax-act/art-72-3 · https://japanlaw.org/l/325AC0000000226/art-72-3
- suppl-4191-4/art-12/par-1: 第七十二条の十二 → 地方税法 第七十二条の十二 (Article 72-12), art-72-12 — https://japanlaw.org/en/local-tax-act/art-72-12 · https://japanlaw.org/l/325AC0000000226/art-72-12
- suppl-4191-4/art-12/par-1: 第七十二条の十三 → 地方税法 第七十二条の十三 (Article 72-13), art-72-13 — https://japanlaw.org/en/local-tax-act/art-72-13 · https://japanlaw.org/l/325AC0000000226/art-72-13
- suppl-4191-4/art-12/par-1: 第七十二条の二十三 → 地方税法 第七十二条の二十三 (Article 72-23), art-72-23 — https://japanlaw.org/en/local-tax-act/art-72-23 · https://japanlaw.org/l/325AC0000000226/art-72-23
- suppl-4191-4/art-12/par-1: 第七十二条の二十四 → 地方税法 第七十二条の二十四 (Article 72-24), art-72-24 — https://japanlaw.org/en/local-tax-act/art-72-24 · https://japanlaw.org/l/325AC0000000226/art-72-24
- suppl-4191-4/art-12/par-1: 第七十二条の二十四の六から第七十二条の二十四の八まで → 地方税法 第七十二条の二十四の六 (Article 72-24-6), art-72-24-6 — https://japanlaw.org/en/local-tax-act/art-72-24-6 · https://japanlaw.org/l/325AC0000000226/art-72-24-6
- suppl-4191-4/art-12/par-1: 第七十二条の二十四の六から第七十二条の二十四の八まで → 地方税法 第七十二条の二十四の七 (Article 72-24-7), art-72-24-7 — https://japanlaw.org/en/local-tax-act/art-72-24-7 · https://japanlaw.org/l/325AC0000000226/art-72-24-7
- suppl-4191-4/art-12/par-1: 第七十二条の二十四の六から第七十二条の二十四の八まで → 地方税法 第七十二条の二十四の八 (Article 72-24-8), art-72-24-8 — https://japanlaw.org/en/local-tax-act/art-72-24-8 · https://japanlaw.org/l/325AC0000000226/art-72-24-8
- suppl-4191-4/art-12/par-1: 第七十二条の二十四の十一 → 地方税法 第七十二条の二十四の十一 (Article 72-24-11), art-72-24-11 — https://japanlaw.org/en/local-tax-act/art-72-24-11 · https://japanlaw.org/l/325AC0000000226/art-72-24-11
- suppl-4191-4/art-12/par-1: 第七十二条の二十五 → 地方税法 第七十二条の二十五 (Article 72-25), art-72-25 — https://japanlaw.org/en/local-tax-act/art-72-25 · https://japanlaw.org/l/325AC0000000226/art-72-25
- suppl-4191-4/art-12/par-1: 第七十二条の二十六 → 地方税法 第七十二条の二十六 (Article 72-26), art-72-26 — https://japanlaw.org/en/local-tax-act/art-72-26 · https://japanlaw.org/l/325AC0000000226/art-72-26
- suppl-4191-4/art-12/par-1: 第七十二条の二十八 → 地方税法 第七十二条の二十八 (Article 72-28), art-72-28 — https://japanlaw.org/en/local-tax-act/art-72-28 · https://japanlaw.org/l/325AC0000000226/art-72-28
- suppl-4191-4/art-12/par-1: 第七十二条の三十三から第七十二条の三十四まで → 地方税法 第七十二条の三十一 (Article 72-31), art-72-31 — https://japanlaw.org/en/local-tax-act/art-72-31 · https://japanlaw.org/l/325AC0000000226/art-72-31
- suppl-4191-4/art-12/par-1: 第七十二条の三十三から第七十二条の三十四まで → 地方税法 第七十二条の三十三 (Article 72-33), art-72-33 — https://japanlaw.org/en/local-tax-act/art-72-33 · https://japanlaw.org/l/325AC0000000226/art-72-33
- suppl-4191-4/art-12/par-1: 第七十二条の三十三から第七十二条の三十四まで → 地方税法 第七十二条の三十四 (Article 72-34), art-72-34 — https://japanlaw.org/en/local-tax-act/art-72-34 · https://japanlaw.org/l/325AC0000000226/art-72-34
- suppl-4191-4/art-12/par-1: 第七十二条の三十七 → 地方税法 第七十二条の三十七 (Article 72-37), art-72-37 — https://japanlaw.org/en/local-tax-act/art-72-37 · https://japanlaw.org/l/325AC0000000226/art-72-37
- suppl-4191-4/art-12/par-1: 第七十二条の三十八 → 地方税法 第七十二条の三十八 (Article 72-38), art-72-38 — https://japanlaw.org/en/local-tax-act/art-72-38 · https://japanlaw.org/l/325AC0000000226/art-72-38
- suppl-4191-4/art-12/par-1: 第七十二条の三十九から第七十二条の四十一まで → 地方税法 第七十二条の三十九 (Article 72-39), art-72-39 — https://japanlaw.org/en/local-tax-act/art-72-39 · https://japanlaw.org/l/325AC0000000226/art-72-39
- suppl-4191-4/art-12/par-1: 第七十二条の三十九から第七十二条の四十一まで → 地方税法 第七十二条の三十九の二 (Article 72-39-2), art-72-39-2 — https://japanlaw.org/en/local-tax-act/art-72-39-2 · https://japanlaw.org/l/325AC0000000226/art-72-39-2
- suppl-4191-4/art-12/par-1: 第七十二条の三十九から第七十二条の四十一まで → 地方税法 第七十二条の三十九の三 (Article 72-39-3), art-72-39-3 — https://japanlaw.org/en/local-tax-act/art-72-39-3 · https://japanlaw.org/l/325AC0000000226/art-72-39-3
- suppl-4191-4/art-12/par-1: 第七十二条の三十九から第七十二条の四十一まで → 地方税法 第七十二条の四十 (Article 72-40), art-72-40 — https://japanlaw.org/en/local-tax-act/art-72-40 · https://japanlaw.org/l/325AC0000000226/art-72-40
- suppl-4191-4/art-12/par-1: 第七十二条の三十九から第七十二条の四十一まで → 地方税法 第七十二条の四十一 (Article 72-41), art-72-41 — https://japanlaw.org/en/local-tax-act/art-72-41 · https://japanlaw.org/l/325AC0000000226/art-72-41
- suppl-4191-4/art-12/par-1: 第七十二条の四十八 → 地方税法 第七十二条の四十八 (Article 72-48), art-72-48 — https://japanlaw.org/en/local-tax-act/art-72-48 · https://japanlaw.org/l/325AC0000000226/art-72-48
- suppl-4191-4/art-12/par-1: 第七十二条の四十九の三 → 地方税法 第七十二条の四十九の三 (Article 72-49-3), art-72-49-3 — https://japanlaw.org/en/local-tax-act/art-72-49-3 · https://japanlaw.org/l/325AC0000000226/art-72-49-3
- suppl-4191-4/art-12/par-1: 第七十二条の七十八 → 地方税法 第七十二条の七十八 (Article 72-78), art-72-78 — https://japanlaw.org/en/local-tax-act/art-72-78 · https://japanlaw.org/l/325AC0000000226/art-72-78
- suppl-4191-4/art-12/par-1: 第七十二条の八十 → 地方税法 第七十二条の八十 (Article 72-80), art-72-80 — https://japanlaw.org/en/local-tax-act/art-72-80 · https://japanlaw.org/l/325AC0000000226/art-72-80
- suppl-4191-4/art-12/par-1: 第七十二条の八十の二 → 地方税法 第七十二条の八十の二 (Article 72-80-2), art-72-80-2 — https://japanlaw.org/en/local-tax-act/art-72-80-2 · https://japanlaw.org/l/325AC0000000226/art-72-80-2
- suppl-4191-4/art-12/par-1: 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-4191-4/art-12/par-1: 第二百九十四条 → 地方税法 第二百九十四条 (Article 294), art-294 — https://japanlaw.org/en/local-tax-act/art-294 · https://japanlaw.org/l/325AC0000000226/art-294
- suppl-4191-4/art-12/par-1: 第二百九十六条 → 地方税法 第二百九十六条 (Article 296), art-296 — https://japanlaw.org/en/local-tax-act/art-296 · https://japanlaw.org/l/325AC0000000226/art-296
- suppl-4191-4/art-12/par-1: 第三百十二条 → 地方税法 第三百十二条 (Article 312), art-312 — https://japanlaw.org/en/local-tax-act/art-312 · https://japanlaw.org/l/325AC0000000226/art-312
- suppl-4191-4/art-12/par-1: 第三百二十一条の八 → 地方税法 第三百二十一条の八 (Article 321-8), art-321-8 — https://japanlaw.org/en/local-tax-act/art-321-8 · https://japanlaw.org/l/325AC0000000226/art-321-8
- suppl-4191-4/art-12/par-1: 第三百二十一条の十一 → 地方税法 第三百二十一条の十一 (Article 321-11), art-321-11 — https://japanlaw.org/en/local-tax-act/art-321-11 · https://japanlaw.org/l/325AC0000000226/art-321-11
- suppl-4191-4/art-12/par-1: 第七百三十四条 → 地方税法 第七百三十四条 (Article 734), art-734 — https://japanlaw.org/en/local-tax-act/art-734 · https://japanlaw.org/l/325AC0000000226/art-734
- suppl-4191-4/art-12/par-1: この条 → 地方税法 附則第十二条 (Supplementary Provisions, Article 12), suppl-4191-4/art-12 — https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-12
- suppl-4191-4/art-12/par-1: 第五項 → 地方税法 附則第十二条第五項 (Supplementary Provisions, Article 12, paragraph (5)), suppl-4191-4/art-12/par-5 — https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-12/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-12/par-5
- suppl-4191-4/art-12/par-2: 新法第二十四条の二 → 地方税法 第二十四条の二 (Article 24-2), art-24-2 — https://japanlaw.org/en/local-tax-act/art-24-2 · https://japanlaw.org/l/325AC0000000226/art-24-2
- suppl-4191-4/art-12/par-2: 第二百九十四条の二 → 地方税法 第二百九十四条の二 (Article 294-2), art-294-2 — https://japanlaw.org/en/local-tax-act/art-294-2 · https://japanlaw.org/l/325AC0000000226/art-294-2
- suppl-4191-4/art-12/par-3: この項 → 地方税法 附則第十二条第三項 (Supplementary Provisions, Article 12, paragraph (3)), suppl-4191-4/art-12/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-12/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-12/par-3
- suppl-4191-4/art-12/par-3: 次項 → 地方税法 附則第十二条第四項 (Supplementary Provisions, Article 12, paragraph (4)), suppl-4191-4/art-12/par-4 — https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-12/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-12/par-4
- suppl-4191-4/art-12/par-3: 新法第二十四条の二第三項 → 地方税法 第二十四条の二第三項 (Article 24-2, paragraph (3)), art-24-2/par-3 — https://japanlaw.org/en/local-tax-act/art-24-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-24-2/par-3
- suppl-4191-4/art-12/par-3: 第二百九十四条の二第三項 → 地方税法 第二百九十四条の二第三項 (Article 294-2, paragraph (3)), art-294-2/par-3 — https://japanlaw.org/en/local-tax-act/art-294-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-294-2/par-3
- suppl-4191-4/art-12/par-3: 第六条の三第六号 → 所得税法 第六条の三第一項第六号 (Article 6-3, paragraph (1), item (vi)), art-6-3/par-1/item-6 — https://japanlaw.org/en/income-tax-act/art-6-3/par-1/item-6 · https://japanlaw.org/l/340AC0000000033/art-6-3/par-1/item-6
- suppl-4191-4/art-12/par-4: 新法第二十四条の二第三項 → 地方税法 第二十四条の二第三項 (Article 24-2, paragraph (3)), art-24-2/par-3 — https://japanlaw.org/en/local-tax-act/art-24-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-24-2/par-3
- suppl-4191-4/art-12/par-4: 第二百九十四条の二第三項 → 地方税法 第二百九十四条の二第三項 (Article 294-2, paragraph (3)), art-294-2/par-3 — https://japanlaw.org/en/local-tax-act/art-294-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-294-2/par-3
- suppl-4191-4/art-12/par-5: 新法第二十四条の三第一項 → 地方税法 第二十四条の三第一項 (Article 24-3, paragraph (1)), art-24-3/par-1 — https://japanlaw.org/en/local-tax-act/art-24-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-24-3/par-1
- suppl-4191-4/art-12/par-5: 第二百九十四条の三第一項 → 地方税法 第二百九十四条の三第一項 (Article 294-3, paragraph (1)), art-294-3/par-1 — https://japanlaw.org/en/local-tax-act/art-294-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-294-3/par-1
- suppl-4191-4/art-12/par-5: 前二項 → 地方税法 附則第十二条第三項 (Supplementary Provisions, Article 12, paragraph (3)), suppl-4191-4/art-12/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-12/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-12/par-3
- suppl-4191-4/art-12/par-5: 前二項 → 地方税法 附則第十二条第四項 (Supplementary Provisions, Article 12, paragraph (4)), suppl-4191-4/art-12/par-4 — https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-12/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-12/par-4
- suppl-4191-4/art-12/par-6: 新法第二十四条の四 → 地方税法 第二十四条の四 (Article 24-4), art-24-4 — https://japanlaw.org/en/local-tax-act/art-24-4 · https://japanlaw.org/l/325AC0000000226/art-24-4
- suppl-4191-4/art-12/par-8: 新法第七十一条の七 → 地方税法 第七十一条の七 (Article 71-7), art-71-7 — https://japanlaw.org/en/local-tax-act/art-71-7 · https://japanlaw.org/l/325AC0000000226/art-71-7
- suppl-4191-4/art-12/par-8: 同条第一項 → 地方税法 第七十一条の七第一項 (Article 71-7, paragraph (1)), art-71-7/par-1 — https://japanlaw.org/en/local-tax-act/art-71-7/par-1 · https://japanlaw.org/l/325AC0000000226/art-71-7/par-1
- suppl-4191-4/art-12/par-9: この項 → 地方税法 附則第十二条第九項 (Supplementary Provisions, Article 12, paragraph (9)), suppl-4191-4/art-12/par-9 — https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-12/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-12/par-9
- suppl-4191-4/art-12/par-9: 新法第七十二条の二の二第三項 → 地方税法 第七十二条の二の二第三項 (Article 72-2-2, paragraph (3)), art-72-2-2/par-3 — https://japanlaw.org/en/local-tax-act/art-72-2-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-2-2/par-3
- suppl-4191-4/art-12/par-10: 新法附則第五条第一項 → 地方税法 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-3251-226/art-5/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5/par-1
- suppl-4191-4/art-12/par-10: 第三項 → 地方税法 附則第五条第三項 (Supplementary Provisions, Article 5, paragraph (3)), suppl-3251-226/art-5/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5/par-3
- suppl-4191-4/art-13/par-1: 附則第一条 → 地方税法 附則第一条 (Supplementary Provisions, Article 1), suppl-4191-4/art-1 — https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-1
- suppl-4191-4/art-14/par-1: 附則第二条から前条まで → 地方税法 附則第十条 (Supplementary Provisions, Article 10), suppl-4191-4/art-10 — https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-10
- suppl-4191-4/art-14/par-1: 附則第二条から前条まで → 地方税法 附則第十一条 (Supplementary Provisions, Article 11), suppl-4191-4/art-11 — https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-11
- suppl-4191-4/art-14/par-1: 附則第二条から前条まで → 地方税法 附則第十二条 (Supplementary Provisions, Article 12), suppl-4191-4/art-12 — https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-12
- suppl-4191-4/art-14/par-1: 附則第二条から前条まで → 地方税法 附則第十三条 (Supplementary Provisions, Article 13), suppl-4191-4/art-13 — https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-13
- suppl-4191-4/art-14/par-1: 附則第二条から前条まで → 地方税法 附則第二条 (Supplementary Provisions, Article 2), suppl-4191-4/art-2 — https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-2
- suppl-4191-4/art-14/par-1: 附則第二条から前条まで → 地方税法 附則第三条 (Supplementary Provisions, Article 3), suppl-4191-4/art-3 — https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-3
- suppl-4191-4/art-14/par-1: 附則第二条から前条まで → 地方税法 附則第四条 (Supplementary Provisions, Article 4), suppl-4191-4/art-4 — https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-4
- suppl-4191-4/art-14/par-1: 附則第二条から前条まで → 地方税法 附則第五条 (Supplementary Provisions, Article 5), suppl-4191-4/art-5 — https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-5
- suppl-4191-4/art-14/par-1: 附則第二条から前条まで → 地方税法 附則第六条 (Supplementary Provisions, Article 6), suppl-4191-4/art-6 — https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-6
- suppl-4191-4/art-14/par-1: 附則第二条から前条まで → 地方税法 附則第七条 (Supplementary Provisions, Article 7), suppl-4191-4/art-7 — https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-7
- suppl-4191-4/art-14/par-1: 附則第二条から前条まで → 地方税法 附則第八条 (Supplementary Provisions, Article 8), suppl-4191-4/art-8 — https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-8
- suppl-4191-4/art-14/par-1: 附則第二条から前条まで → 地方税法 附則第九条 (Supplementary Provisions, Article 9), suppl-4191-4/art-9 — https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-9

## Cited by

19 provisions cite this one. No official source publishes this direction.

- 地方税法 附則第一条第一項第一号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-1/par-1/item-1
- 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-4191-4/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-1/par-1/item-3
- 地方税法 附則第一条第一項第五号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-1/par-1/item-5
- 地方税法 附則第三条第一項（事業税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-3/par-1
- 地方税法 附則第四条第一項（不動産取得税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-4/par-1
- 地方税法 附則第七条第一項 — https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-7/par-1
- 地方税法 附則第七条第二項 — https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-7/par-2
- 地方税法 附則第七条第三項 — https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-7/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-7/par-3
- 地方税法 附則第七条第四項 — https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-7/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-7/par-4
- 地方税法 附則第七条第五項 — https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-7/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-7/par-5
- 地方税法 附則第八条第一項（信用協同組合等に係る固定資産税又は都市計画税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-8/par-1
- 地方税法 附則第八条第四項（信用協同組合等に係る固定資産税又は都市計画税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-8/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-8/par-4
- 地方税法 附則第八条第五項（信用協同組合等に係る固定資産税又は都市計画税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-8/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-8/par-5
- 地方税法 附則第十二条第一項（信託法の制定に伴う道府県民税、事業税、地方消費税及び市町村民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-12/par-1
- 地方税法 附則第十二条第三項（信託法の制定に伴う道府県民税、事業税、地方消費税及び市町村民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-12/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-12/par-3
- 地方税法 附則第十二条第五項（信託法の制定に伴う道府県民税、事業税、地方消費税及び市町村民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-12/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-12/par-5
- 地方税法 附則第十二条第九項（信託法の制定に伴う道府県民税、事業税、地方消費税及び市町村民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-12/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-12/par-9
- 地方税法 附則第十三条第一項（罰則に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-13/par-1
- 地方税法 附則第十四条第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-14/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-20261027T202151-286, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-003, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-235, 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-20261027T214204-241, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-243, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-270, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-275, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-276, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261028T042522-009, 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