# 地方税法 / Local Tax Act — 附 則 (Supplementary Provisions)
This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-4201-21. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp.
- Law: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号
- English title "Local Tax Act": Ministry of Justice translation database, which lists the title
- Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 附 則 (Supplementary Provisions) — address `suppl-4201-21`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4201-21
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4201-21
- 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.
---
## 附 則 平成二〇年四月三〇日法律第二一号
suppl-4201-21 · https://japanlaw.org/en/local-tax-act/suppl-4201-21 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-4201-21/art-1 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-1
**第一項** この法律は、平成二十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。
suppl-4201-21/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-1/par-1
This Act comes into effect on April 1, 2008; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
machine translation, not official
**一** 第一条中地方税法第二十五条第一項第二号の改正規定（「国民健康保険団体連合会」の下に「、全国健康保険協会」を加える部分に限る。）、同法第七十二条の五第一項第五号の改正規定、同法第二百九十六条第一項第二号の改正規定（「国民健康保険団体連合会」の下に「、全国健康保険協会」を加える部分に限る。）及び同法第三百四十八条第四項の改正規定（「及び中央会」の下に「、全国健康保険協会」を加える部分に限る。）並びに同法附則第四十条に一項を加える改正規定 平成二十年十月一日
suppl-4201-21/art-1/par-1/item-1 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-1/par-1/item-1
the provisions amending Article 25, paragraph (1), item (ii) of the Local Tax Act in Article 1 (limited to the part adding ", Japan Health Insurance Association" after "Federation of National Health Insurance Associations"), the provisions amending Article 72-5, paragraph (1), item (v) of that Act, the provisions amending Article 296, paragraph (1), item (ii) of that Act (limited to the part adding ", Japan Health Insurance Association" after "Federation of National Health Insurance Associations"), and the provisions amending Article 348, paragraph (4) of that Act (limited to the part adding ", Japan Health Insurance Association" after "and the Central Association"), and the provisions adding one paragraph to Article 40 of the Supplementary Provisions of that Act: October 1, 2008;
machine translation, not official
**二** 第一条中地方税法第二十三条第一項第十五号及び第十六号、第二十四条第一項第七号並びに第七十一条の五十一第三項の改正規定並びに同法附則第五条の二及び第五条の三の改正規定並びに同法附則第三十五条の三の二を削る改正規定並びに附則第三条第四項から第六項までの規定、附則第二十九条の規定（租税条約の実施に伴う所得税法、法人税法及び地方税法の特例等に関する法律（昭和四十四年法律第四十六号）第三条の二第九項並びに第三条の二の二第一項、第六項及び第十二項の改正規定に限る。）及び附則第三十条第一項から第四項までの規定 平成二十一年一月一日
suppl-4201-21/art-1/par-1/item-2 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-1/par-1/item-2
the provisions amending Article 23, paragraph (1), items (xv) and (xvi), Article 24, paragraph (1), item (vii) and Article 71-51, paragraph (3) of the Local Tax Act in Article 1, the provisions amending Articles 5-2 and 5-3 of the Supplementary Provisions of that Act, the provisions deleting Article 35-3-2 of the Supplementary Provisions of that Act, the provisions of Article 3, paragraphs (4) through (6) of the Supplementary Provisions, the provisions of Article 29 of the Supplementary Provisions (limited to the provisions amending Article 3-2, paragraph (9) and Article 3-2-2, paragraphs (1), (6) and (12) of the Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties (Act No. 46 of 1969)), and the provisions of Article 30, paragraphs (1) through (4) of the Supplementary Provisions: January 1, 2009;
machine translation, not official
**三** 第一条中地方税法第十四条の九第二項第五号、第三十四条及び第三十七条の三の改正規定、同条を同法第三十七条の四とする改正規定、同法第三十七条の二の改正規定、同条を同法第三十七条の三とする改正規定、同法第三十七条の次に一条を加える改正規定、同法第四十三条、第四十五条の二、第四十七条第一項第五号、第七十一条の八、第三百十四条の二及び第三百十四条の八の改正規定、同条を同法第三百十四条の九とする改正規定、同法第三百十四条の七の改正規定、同条を同法第三百十四条の八とする改正規定、同法第三百十四条の六の次に一条を加える改正規定、同法第三百十七条の二第一項及び第三項、第三百十九条、第三百十九条の二並びに第三百二十一条の三から第三百二十一条の七までの改正規定、同条の次に九条を加える改正規定並びに同法第三百二十四条、第三百二十六条第一項及び第五百八十六条第二項第五号の三の改正規定並びに同法附則第三条の二の三の次に一条を加える改正規定、同法附則第三条の三、第五条並びに第五条の四第二項及び第七項の改正規定、同条の次に一条を加える改正規定、同法附則第六条第二項の改正規定（「同項に規定する」を削り、「ものが含まれている」を「もの又は免税対象飼育牛に該当する肉用牛の頭数の合計が二千頭を超える場合の当該超える部分の免税対象飼育牛が含まれている」に改める部分を除く。）、同条第三項の改正規定、同条第五項の改正規定（「同項に規定する」を削り、「ものが含まれている」を「もの又は免税対象飼育牛に該当する肉用牛の頭数の合計が二千頭を超える場合の当該超える部分の免税対象飼育牛が含まれている」に改める部分を除く。）、同条第六項の改正規定、同法附則第三十三条の三、第三十四条、第三十五条並びに第三十五条の二第五項第四号及び第十項第四号の改正規定、同法附則第三十五条の二の二第二項の改正規定（「、次条第一項及び第四項」を削る部分を除く。）、同条第六項の改正規定、同法附則第三十五条の二の四第一項の改正規定（「同条第一項に規定する」を削る部分に限る。）並びに同法附則第三十五条の四の改正規定並びに附則第三条第七項から第十項まで及び第八条第四項から第八項までの規定並びに附則第二十九条の規定（租税条約の実施に伴う所得税法、法人税法及び地方税法の特例等に関する法律第三条の二の二第五項第五号、第八項第五号、第九項、第十一項第五号、第十四項第五号及び第十五項の改正規定に限る。） 平成二十一年四月一日
suppl-4201-21/art-1/par-1/item-3 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-1/par-1/item-3
the provisions amending Article 14-9, paragraph (2), item (v), Article 34 and Article 37-3 of the Local Tax Act in Article 1, the provisions renumbering Article 37-3 of that Act as Article 37-4, the provisions amending Article 37-2 of that Act, the provisions renumbering Article 37-2 of that Act as Article 37-3, the provisions adding one Article after Article 37 of that Act, the provisions amending Articles 43 and 45-2, Article 47, paragraph (1), item (v), and Articles 71-8, 314-2 and 314-8 of that Act, the provisions renumbering Article 314-8 of that Act as Article 314-9, the provisions amending Article 314-7 of that Act, the provisions renumbering Article 314-7 of that Act as Article 314-8, the provisions adding one Article after Article 314-6 of that Act, the provisions amending Article 317-2, paragraphs (1) and (3), Articles 319 and 319-2, and Articles 321-3 through 321-7 of that Act, the provisions adding nine Articles after Article 321-7 of that Act, the provisions amending Article 324, Article 326, paragraph (1) and Article 586, paragraph (2), item (v)-3 of that Act, the provisions adding one Article after Article 3-2-3 of the Supplementary Provisions of that Act, the provisions amending Articles 3-3 and 5 and Article 5-4, paragraphs (2) and (7) of the Supplementary Provisions of that Act, the provisions adding one Article after Article 5-4 of the Supplementary Provisions of that Act, the provisions amending Article 6, paragraph (2) of the Supplementary Provisions of that Act (excluding the part deleting "prescribed in that paragraph" and the part replacing "those are included" with "those, or, where the total number of beef cattle falling under tax-exempt raised cattle exceeds 2,000, the tax-exempt raised cattle in the portion exceeding that number, are included"), the provisions amending Article 6, paragraph (3) of the Supplementary Provisions of that Act, the provisions amending Article 6, paragraph (5) of the Supplementary Provisions of that Act (excluding the part deleting "prescribed in that paragraph" and the part replacing "those are included" with "those, or, where the total number of beef cattle falling under tax-exempt raised cattle exceeds 2,000, the tax-exempt raised cattle in the portion exceeding that number, are included"), the provisions amending Article 6, paragraph (6) of the Supplementary Provisions of that Act, the provisions amending Articles 33-3, 34 and 35 and Article 35-2, paragraph (5), item (iv) and paragraph (10), item (iv) of the Supplementary Provisions of that Act, the provisions amending Article 35-2-2, paragraph (2) of the Supplementary Provisions of that Act (excluding the part deleting ", paragraphs (1) and (4) of the following Article"), the provisions amending Article 35-2-2, paragraph (6) of the Supplementary Provisions of that Act, the provisions amending Article 35-2-4, paragraph (1) of the Supplementary Provisions of that Act (limited to the part deleting "prescribed in paragraph (1) of that Article"), and the provisions amending Article 35-4 of the Supplementary Provisions of that Act, the provisions of Article 3, paragraphs (7) through (10) and Article 8, paragraphs (4) through (8) of the Supplementary Provisions, and the provisions of Article 29 of the Supplementary Provisions (limited to the provisions amending Article 3-2-2, paragraph (5), item (v), paragraph (8), item (v), paragraph (9), paragraph (11), item (v), paragraph (14), item (v) and paragraph (15) of the Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties): April 1, 2009;
machine translation, not official
**四** 第一条中地方税法第七十一条の三十一の改正規定並びに同法附則第六条第一項の改正規定、同条第二項の改正規定（「同項に規定する」を削り、「ものが含まれている」を「もの又は免税対象飼育牛に該当する肉用牛の頭数の合計が二千頭を超える場合の当該超える部分の免税対象飼育牛が含まれている」に改める部分に限る。）、同条第四項の改正規定、同条第五項の改正規定（「同項に規定する」を削り、「ものが含まれている」を「もの又は免税対象飼育牛に該当する肉用牛の頭数の合計が二千頭を超える場合の当該超える部分の免税対象飼育牛が含まれている」に改める部分に限る。）、同法附則第三十三条の二、第三十五条の二の五及び第三十五条の二の六の改正規定並びに同法附則第三十五条の六を同法附則第三十五条の七とし、同条の前に一条を加える改正規定並びに附則第三条第十一項から第十七項まで、第八条第九項から第十五項まで及び第十七条第二項の規定 平成二十二年一月一日
suppl-4201-21/art-1/par-1/item-4 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-1/par-1/item-4
the provisions amending Article 71-31 of the Local Tax Act in Article 1, the provisions amending Article 6, paragraph (1) of the Supplementary Provisions of that Act, the provisions amending Article 6, paragraph (2) of the Supplementary Provisions of that Act (limited to the part deleting "prescribed in that paragraph" and the part replacing "those are included" with "those, or, where the total number of beef cattle falling under tax-exempt raised cattle exceeds 2,000, the tax-exempt raised cattle in the portion exceeding that number, are included"), the provisions amending Article 6, paragraph (4) of the Supplementary Provisions of that Act, the provisions amending Article 6, paragraph (5) of the Supplementary Provisions of that Act (limited to the part deleting "prescribed in that paragraph" and the part replacing "those are included" with "those, or, where the total number of beef cattle falling under tax-exempt raised cattle exceeds 2,000, the tax-exempt raised cattle in the portion exceeding that number, are included"), the provisions amending Articles 33-2, 35-2-5 and 35-2-6 of the Supplementary Provisions of that Act, and the provisions renumbering Article 35-6 of the Supplementary Provisions of that Act as Article 35-7 and adding one Article before that Article, and the provisions of Article 3, paragraphs (11) through (17), Article 8, paragraphs (9) through (15) and Article 17, paragraph (2) of the Supplementary Provisions: January 1, 2010;
machine translation, not official
**五** 第一条中地方税法附則第五条の四第一項第二号及び第六項第二号、第三十五条の二第一項及び第六項並びに第三十五条の二の二第一項の改正規定、同条第二項の改正規定（「、次条第一項及び第四項」を削る部分に限る。）、同法附則第三十五条の二の三の改正規定、同法附則第三十五条の二の四第一項の改正規定（「同条第一項に規定する」を削る部分を除く。）並びに同条第二項及び第五項の改正規定並びに附則第三条第十八項から第二十三項まで、第八条第十六項から第二十一項まで及び第二十二条の規定 平成二十二年四月一日
suppl-4201-21/art-1/par-1/item-5 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-1/par-1/item-5
the provisions in Article 1 amending Article 5-4, paragraph (1), item (ii) and paragraph (6), item (ii), Article 35-2, paragraphs (1) and (6), and Article 35-2-2, paragraph (1) of the Supplementary Provisions of the Local Tax Act, the provisions amending Article 35-2-2, paragraph (2) of the Supplementary Provisions of that Act (limited to the part deleting ", paragraphs (1) and (4) of the following Article"), the provisions amending Article 35-2-3 of the Supplementary Provisions of that Act, the provisions amending Article 35-2-4, paragraph (1) of the Supplementary Provisions of that Act (excluding the part deleting "prescribed in paragraph (1) of that Article"), and the provisions amending paragraphs (2) and (5) of that Article, and the provisions of Article 3, paragraphs (18) through (23), Article 8, paragraphs (16) through (21) and Article 22 of the Supplementary Provisions: April 1, 2010.
machine translation, not official
**六** 第一条中地方税法第十一条の二の改正規定、同法第二十四条第五項の改正規定（「第二百六十条の二第一項の認可を受けた地縁による団体」を「第二百六十条の二第七項に規定する認可地縁団体、政党交付金の交付を受ける政党等に対する法人格の付与に関する法律（平成六年法律第百六号）第七条の二第一項に規定する法人である政党等」に改める部分に限る。）、同法第二十五条第一項第二号の改正規定（「国民健康保険団体連合会」の下に「、全国健康保険協会」を加える部分を除く。）、同法第二十五条の二第二項、第七十二条の二第一項第一号ロ及び第七十二条の四第一項第二号の改正規定、同項第五号を削る改正規定、同法第七十二条の五第一項の改正規定（同項第二号の改正規定（「日本赤十字社」の下に「、医療法人（医療法第四十二条の二第一項に規定する社会医療法人に限る。）」を加える部分に限る。）並びに同項第五号及び第十二号の改正規定を除く。）、同法第七十三条の四第一項第三号及び第七号の改正規定、同法第七十三条の二十七の八の改正規定（同条第二項の改正規定（「当該民法第三十四条の法人」を「当該不動産取得税の納税義務者」に改める部分に限る。）を除く。）、同法第二百九十四条第七項の改正規定（「第二百六十条の二第一項の認可を受けた地縁による団体」を「第二百六十条の二第七項に規定する認可地縁団体、政党交付金の交付を受ける政党等に対する法人格の付与に関する法律第七条の二第一項に規定する法人である政党等」に改める部分に限る。）、同法第二百九十六条第一項第二号の改正規定（「国民健康保険団体連合会」の下に「、全国健康保険協会」を加える部分を除く。）、同法第三百四十八条第二項第九号、第十二号及び第二十六号の改正規定、同条第四項の改正規定（「、国家公務員法（裁判所職員臨時措置法において準用する場合を含む。）による法人である国家公務員の団体、地方公務員法による法人である地方公務員の団体」を削る部分に限る。）、同条第七項の改正規定並びに同法第七百一条の三十四第二項の改正規定並びに同法附則第十一条に六項を加える改正規定（同条第三十四項に係る部分に限る。）、同法附則第十五条第十四項の改正規定（「民法第三十四条の財団法人」を「公益財団法人」に改める部分に限る。）、同条に八項を加える改正規定（同条第六十一項に係る部分に限る。）、同法附則第四十条第一項の改正規定及び同法附則に一条を加える改正規定並びに次条並びに附則第四条第三項、第五条第二項及び第三項、第六条第四項、第九条第三項、第十条第二項並びに第十六条第三項の規定 一般社団法人及び一般財団法人に関する法律（平成十八年法律第四十八号）の施行の日（平成二十年十二月一日）
suppl-4201-21/art-1/par-1/item-6 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-1/par-1/item-6
the provisions amending Article 11-2 of the Local Tax Act in Article 1, the provisions amending Article 24, paragraph (5) of that Act (limited to the part replacing "a neighborhood association authorized under Article 260-2, paragraph (1)" with "an authorized neighborhood association prescribed in Article 260-2, paragraph (7), or a political party, etc. that is a corporation prescribed in Article 7-2, paragraph (1) of the Act on Granting of Juridical Personality to Political Party Receiving Political Party Grants (Act No. 106 of 1994)"), the provisions amending Article 25, paragraph (1), item (ii) of that Act (excluding the part adding ", Japan Health Insurance Association" after "Federation of National Health Insurance Associations"), the provisions amending Article 25-2, paragraph (2), Article 72-2, paragraph (1), item (i), (b) and Article 72-4, paragraph (1), item (ii) of that Act, the provisions deleting Article 72-4, paragraph (1), item (v) of that Act, the provisions amending Article 72-5, paragraph (1) of that Act (excluding the provisions amending item (ii) of that paragraph (limited to the part adding ", medical care corporations (limited to social medical care corporations prescribed in Article 42-2, paragraph (1) of the Medical Care Act)" after "Japanese Red Cross Society") and the provisions amending items (v) and (xii) of that paragraph), the provisions amending Article 73-4, paragraph (1), items (iii) and (vii) of that Act, the provisions amending Article 73-27-8 of that Act (excluding the provisions amending Article 73-27-8, paragraph (2) of that Act (limited to the part replacing "that corporation under Article 34 of the Civil Code" with "that person liable for real property acquisition tax")), the provisions amending Article 294, paragraph (7) of that Act (limited to the part replacing "a neighborhood association authorized under Article 260-2, paragraph (1)" with "an authorized neighborhood association prescribed in Article 260-2, paragraph (7), or a political party, etc. that is a corporation prescribed in Article 7-2, paragraph (1) of the Act on Granting of Juridical Personality to Political Party Receiving Political Party Grants"), the provisions amending Article 296, paragraph (1), item (ii) of that Act (excluding the part adding ", Japan Health Insurance Association" after "Federation of National Health Insurance Associations"), the provisions amending Article 348, paragraph (2), items (ix), (xii) and (xxvi) of that Act, the provisions amending Article 348, paragraph (4) of that Act (limited to the part deleting ", an organization of national public employees that is a corporation under the National Public Service Act (including as applied mutatis mutandis under the Act on Temporary Measures concerning Court Officials), an organization of local public employees that is a corporation under the Local Public Service Act"), the provisions amending Article 348, paragraph (7) of that Act, and the provisions amending Article 701-34, paragraph (2) of that Act, the provisions adding six paragraphs to Article 11 of the Supplementary Provisions of that Act (limited to the part relating to Article 11, paragraph (34) of the Supplementary Provisions of that Act), the provisions amending Article 15, paragraph (14) of the Supplementary Provisions of that Act (limited to the part replacing "foundation under Article 34 of the Civil Code" with "incorporated public interest foundation"), the provisions adding eight paragraphs to Article 15 of the Supplementary Provisions of that Act (limited to the part relating to Article 15, paragraph (61) of the Supplementary Provisions of that Act), the provisions amending Article 40, paragraph (1) of the Supplementary Provisions of that Act, and the provisions adding one Article to the Supplementary Provisions of the Local Tax Act, and the provisions of the following Article and Article 4, paragraph (3), Article 5, paragraphs (2) and (3), Article 6, paragraph (4), Article 9, paragraph (3), Article 10, paragraph (2) and Article 16, paragraph (3) of the Supplementary Provisions: the effective date of the Act on General Incorporated Associations and General Incorporated Foundations (Act No. 48 of 2006) (December 1, 2008);
machine translation, not official
**七** 第一条中地方税法第二十五条第一項第一号の改正規定、同法第七十二条の四第一項第三号の改正規定（「地方住宅供給公社」を「日本年金機構、地方住宅供給公社」に改める部分に限る。）、同法第七十三条の三第一項、第百十五条第一項、第百四十六条第一項及び第二百九十六条第一項第一号の改正規定、同法第三百四十八条第六項の改正規定（「国立大学法人等以外の者が使用しているものその他の政令で定めるもの」を「国立大学法人等以外の者が使用しているもの」に改める部分を除く。）並びに同法第四百四十三条第一項及び第七百二条の二第一項の改正規定 日本年金機構法（平成十九年法律第百九号）の施行の日
suppl-4201-21/art-1/par-1/item-7 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-1/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-1/par-1/item-7
the provisions amending Article 25, paragraph (1), item (i) of the Local Tax Act in Article 1, the provisions amending Article 72-4, paragraph (1), item (iii) of that Act (limited to the part replacing "Local Housing Corporation" with "Japan Pension Organization, Local Housing Corporation"), the provisions amending Article 73-3, paragraph (1), Article 115, paragraph (1), Article 146, paragraph (1) and Article 296, paragraph (1), item (i) of that Act, the provisions amending Article 348, paragraph (6) of that Act (excluding the part replacing "those used by persons other than national university corporations, etc. and others specified by Cabinet Order" with "those used by persons other than national university corporations, etc."), and the provisions amending Article 443, paragraph (1) and Article 702-2, paragraph (1) of that Act: the effective date of the Japan Pension Organization Act (Act No. 109 of 2007);
machine translation, not official
**八** 第一条中地方税法第七十三条の二第十一項及び第七十三条の四第一項第一号の改正規定、同項に一号を加える改正規定、同法第七十三条の六第一項、第三百四十三条第六項及び第三百四十八条第二項第二号の改正規定並びに同項に一号を加える改正規定並びに同法附則第十条に三項を加える改正規定（同条第十一項に係る部分に限る。）及び同法附則第十四条の改正規定並びに附則第六条第三項の規定 独立行政法人緑資源機構法を廃止する法律（平成二十年法律第八号）の施行の日
suppl-4201-21/art-1/par-1/item-8 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-1/par-1/item-8 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-1/par-1/item-8
the provisions amending Article 73-2, paragraph (11) and Article 73-4, paragraph (1), item (i) of the Local Tax Act in Article 1, the provisions adding one item to Article 73-4, paragraph (1) of that Act, the provisions amending Article 73-6, paragraph (1), Article 343, paragraph (6) and Article 348, paragraph (2), item (ii) of that Act, the provisions adding one item to Article 348, paragraph (2) of that Act, the provisions adding three paragraphs to Article 10 of the Supplementary Provisions of that Act (limited to the part relating to Article 10, paragraph (11) of the Supplementary Provisions of that Act), and the provisions amending Article 14 of the Supplementary Provisions of that Act, and the provisions of Article 6, paragraph (3) of the Supplementary Provisions: the effective date of the Act Repealing the Act on the Green Resources Agency, Independent Administrative Agency (Act No. 8 of 2008);
machine translation, not official
**九** 第一条中地方税法第三百四十八条第二項第二十九号の改正規定及び附則第十条第三項の規定 独立行政法人国民生活センター法の一部を改正する法律（平成二十年法律第二十七号）の施行の日
suppl-4201-21/art-1/par-1/item-9 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-1/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-1/par-1/item-9
the provisions amending Article 348, paragraph (2), item (xxix) of the Local Tax Act in Article 1, and the provisions of Article 10, paragraph (3) of the Supplementary Provisions: the effective date of the Act Partially Amending the Act on National Consumer Affairs Center of Japan (Act No. 27 of 2008);
machine translation, not official
**十** 第一条中地方税法附則第十条に三項を加える改正規定（同条第十二項に係る部分に限る。）及び同法附則第十五条に八項を加える改正規定（同条第五十九項に係る部分に限る。） 地域公共交通の活性化及び再生に関する法律の一部を改正する法律（平成二十年法律第四十九号）の施行の日
suppl-4201-21/art-1/par-1/item-10 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-1/par-1/item-10 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-1/par-1/item-10
the provisions adding three paragraphs to Article 10 of the Supplementary Provisions of the Local Tax Act in Article 1 (limited to the part relating to Article 10, paragraph (12) of the Supplementary Provisions of that Act) and the provisions adding eight paragraphs to Article 15 of the Supplementary Provisions of that Act (limited to the part relating to Article 15, paragraph (59) of the Supplementary Provisions of that Act): the effective date of the Act Partially Amending the Act on Revitalization and Rehabilitation of Local Public Transportation Systems (Act No. 49 of 2008);
machine translation, not official
**十一** 第一条中地方税法附則第十一条に六項を加える改正規定（同条第三十二項に係る部分に限る。）及び附則第六条第五項の規定 観光圏の整備による観光旅客の来訪及び滞在の促進に関する法律（平成二十年法律第三十九号）の施行の日
suppl-4201-21/art-1/par-1/item-11 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-1/par-1/item-11 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-1/par-1/item-11
the provisions adding six paragraphs to Article 11 of the Supplementary Provisions of the Local Tax Act in Article 1 (limited to the part relating to Article 11, paragraph (32) of the Supplementary Provisions of that Act) and the provisions of Article 6, paragraph (5) of the Supplementary Provisions: the effective date of the Act on Promotion of Tourists' Visit and Stay through Development of Tourism Areas (Act No. 39 of 2008);
machine translation, not official
**十二** 第一条中地方税法附則第十一条に六項を加える改正規定（同条第三十三項に係る部分に限る。）及び同法附則第十六条を同法附則第十五条の六とし、同条の次に四条を加える改正規定（同法附則第十五条の七に係る部分に限る。） 長期優良住宅の普及の促進に関する法律（平成二十年法律第八十七号）の施行の日
suppl-4201-21/art-1/par-1/item-12 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-1/par-1/item-12 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-1/par-1/item-12
the provisions adding six paragraphs to Article 11 of the Supplementary Provisions of the Local Tax Act in Article 1 (limited to the part relating to Article 11, paragraph (33) of the Supplementary Provisions of that Act) and the provisions renumbering Article 16 of the Supplementary Provisions of that Act as Article 15-6 of the Supplementary Provisions of that Act and adding four Articles after that Article (limited to the part relating to Article 15-7 of the Supplementary Provisions of that Act): the effective date of the Act on the Promotion of Long-Life Quality Housing (Act No. 87 of 2008);
machine translation, not official
**十三** 第一条中地方税法附則第十五条に八項を加える改正規定（同条第六十項に係る部分に限る。） 農林漁業有機物資源のバイオ燃料の原材料としての利用の促進に関する法律（平成二十年法律第四十五号）の施行の日
suppl-4201-21/art-1/par-1/item-13 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-1/par-1/item-13 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-1/par-1/item-13
the provisions adding eight paragraphs to Article 15 of the Supplementary Provisions of the Local Tax Act in Article 1 (limited to the part relating to Article 15, paragraph (60) of the Supplementary Provisions of that Act): the effective date of the Act on Promotion of Utilization of Organic Resources Originated from Agriculture, Forestry or Fisheries as Materials for Biomass Fuels (Act No. 45 of 2008).
machine translation, not official
### 第二条（第二次納税義務に関する経過措置） — Transitional Measures concerning Secondary Tax Liability
caption: machine translation, not official
suppl-4201-21/art-2 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-2
**第一項** 一般社団法人及び一般財団法人に関する法律及び公益社団法人及び公益財団法人の認定等に関する法律の施行に伴う関係法律の整備等に関する法律（平成十八年法律第五十号。以下「整備法」という。）第一条の規定による廃止前の中間法人法（平成十三年法律第四十九号）の規定による無限責任中間法人（整備法第二十五条第二項に規定する特例無限責任中間法人を含む。）に係る第一条の規定による改正前の地方税法（以下「旧法」という。）第十一条の二の規定による第二次納税義務については、なお従前の例による。
suppl-4201-21/art-2/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-2/par-1
With respect to secondary tax liability under Article 11-2 of the Local Tax Act prior to amendment by the provisions of Article 1 (hereinafter referred to as the "Former Act") for an unlimited-liability intermediate corporation (including a special unlimited-liability intermediate corporation prescribed in Article 25, paragraph (2) of the Arrangement Act) under the Intermediate Corporation Act (Act No. 49 of 2001) prior to its repeal by the provisions of Article 1 of the Act on the Arrangement of Related Acts upon the Enforcement of the Act on General Incorporated Associations and General Incorporated Foundations and the Act on Authorization of Public Interest Incorporated Associations and Public Interest Incorporated Foundations (Act No. 50 of 2006; hereinafter referred to as the "Arrangement Act"), the provisions then in force continue to govern.
machine translation, not official
### 第三条（個人の道府県民税に関する経過措置） — Transitional Measures Concerning Individual Prefectural Inhabitant Tax
caption: machine translation, not official
suppl-4201-21/art-3 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-3
**第一項** 別段の定めがあるものを除き、第一条の規定による改正後の地方税法（以下「新法」という。）の規定中個人の道府県民税に関する部分は、平成二十年度以後の年度分の個人の道府県民税について適用し、平成十九年度分までの個人の道府県民税については、なお従前の例による。
suppl-4201-21/art-3/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-3/par-1
Except as otherwise specially provided, the provisions of the Local Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "New Act") concerning individual prefectural inhabitant tax apply to individual prefectural inhabitant tax for fiscal year 2008 and thereafter, and, for individual prefectural inhabitant tax for fiscal year 2007 and earlier, the provisions then in force continue to govern.
machine translation, not official
**第二項** この法律の施行の日（以下「施行日」という。）前に旧法附則第三十五条の三第八項の道府県民税の所得割の納税義務者が同項に規定する払込みにより同項に規定する取得をした同項に規定する特定株式については、同項及び同条第九項の規定は、なおその効力を有する。この場合において、同条第八項中「平成二十一年三月三十一日」とあるのは「地方税法等の一部を改正する法律（平成二十年法律第二十一号）の施行の日の前日」と、「附則第三十五条の二第一項」とあるのは「地方税法の一部を改正する法律（平成二十五年法律第三号）第二条の規定による改正後の地方税法（以下この項において「新法」という。）附則第三十五条の二第一項又は附則第三十五条の二の二第一項」と、「同項に規定する株式等に係る譲渡所得等の金額」とあるのは「新法附則第三十五条の二第一項に規定する一般株式等に係る譲渡所得等の金額（以下この項において「一般株式等に係る譲渡所得等の金額」という。）又は新法附則第三十五条の二の二第一項に規定する上場株式等に係る譲渡所得等の金額（以下この項において「上場株式等に係る譲渡所得等の金額」という。）」と、「当該株式等に係る譲渡所得等の金額」とあるのは「一般株式等に係る譲渡所得等の金額又は上場株式等に係る譲渡所得等の金額」と、「租税特別措置法第三十七条の十一第一項第一号に規定する金融商品取引業者」とあるのは「同法第二条第九項に規定する金融商品取引業者（同法第二十八条第一項に規定する第一種金融商品取引業を行う者に限る。）」とする。
suppl-4201-21/art-3/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-3/par-2
With respect to specified shares prescribed in Article 35-3, paragraph (8) of the Supplementary Provisions of the Former Act that a person liable for the income levy of prefectural inhabitant tax prescribed in that paragraph acquired through payment prescribed in that paragraph before the Effective Date of this Act (hereinafter referred to as the "Effective Date"), Article 35-3, paragraph (8) and paragraph (9) of the Supplementary Provisions of the Former Act remain in force. In this case, in Article 35-3, paragraph (8) of the Supplementary Provisions of the Former Act, the phrase "March 31, 2009" is deemed to be replaced with "the day before the Effective Date of the Act Partially Amending the Local Tax Act, etc. (Act No. 21 of 2008)", the phrase "Article 35-2, paragraph (1) of the Supplementary Provisions" is deemed to be replaced with "Article 35-2, paragraph (1) or Article 35-2-2, paragraph (1) of the Supplementary Provisions of the Local Tax Act as amended by the provisions of Article 2 of the Act Partially Amending the Local Tax Act (Act No. 3 of 2013) (hereinafter in this paragraph referred to as the 'New Act')", the phrase "the amount of capital gains, etc. on shares, etc. prescribed in that paragraph" is deemed to be replaced with "the amount of capital gains, etc. on general shares, etc. prescribed in Article 35-2, paragraph (1) of the Supplementary Provisions of the New Act (hereinafter in this paragraph referred to as the 'amount of capital gains, etc. on general shares, etc.') or the amount of capital gains, etc. on listed shares, etc. prescribed in Article 35-2-2, paragraph (1) of the Supplementary Provisions of the New Act (hereinafter in this paragraph referred to as the 'amount of capital gains, etc. on listed shares, etc.')", the phrase "the amount of capital gains, etc. on those shares, etc." is deemed to be replaced with "the amount of capital gains, etc. on general shares, etc. or the amount of capital gains, etc. on listed shares, etc.", and the phrase "financial instruments business operator prescribed in Article 37-11, paragraph (1), item (i) of the Act on Special Measures Concerning Taxation" is deemed to be replaced with "financial instruments business operator prescribed in Article 2, paragraph (9) of the Financial Instruments and Exchange Act (limited to one that engages in Type I Financial Instruments Business prescribed in Article 28, paragraph (1) of that Act)".
machine translation, not official
**第三項** 施行日から平成二十二年三月三十一日までの間における新法附則第三十五条の三第五項の規定の適用については、同項中「の規定の適用について」とあるのは「並びに附則第三十五条の二の三第一項及び第二項の規定の適用について」と、「同条第一項」とあるのは「附則第三十五条の二第一項」と、「とする」とあるのは「と、附則第三十五条の二の三第一項中「計算した金額（」とあるのは「計算した金額（附則第三十五条の三第三項の規定の適用がある場合には、その適用後の金額。」と、「同条第一項前段」とあるのは「附則第三十五条の二第一項前段」とする」とする。
suppl-4201-21/art-3/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-3/par-3
In the application of Article 35-3, paragraph (5) of the Supplementary Provisions of the New Act during the period from the Effective Date to March 31, 2010, the phrase "the application of the provisions" in that paragraph is deemed to be replaced with "and the application of the provisions of Article 35-2-3, paragraphs (1) and (2) of the Supplementary Provisions", the phrase "paragraph (1) of that Article" is deemed to be replaced with "Article 35-2, paragraph (1) of the Supplementary Provisions", and the phrase "is to be" is deemed to be replaced with "is to be, and, in Article 35-2-3, paragraph (1) of the Supplementary Provisions, the phrase 'the amount calculated (' is deemed to be replaced with 'the amount calculated (where Article 35-3, paragraph (3) of the Supplementary Provisions applies, the amount after that application.', and the phrase 'the first sentence of paragraph (1) of that Article' is deemed to be replaced with 'the first sentence of Article 35-2, paragraph (1) of the Supplementary Provisions'".
machine translation, not official
**第四項** 平成二十一年一月一日前に支払を受けるべき旧法附則第五条の三に規定する特定配当等については、なお従前の例による。
suppl-4201-21/art-3/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-3/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-3/par-4
For specified dividends, etc. prescribed in Article 5-3 of the Supplementary Provisions of the Former Act that are to be received before January 1, 2009, the provisions then in force continue to govern.
machine translation, not official
**第五項** 平成二十一年一月一日から平成二十五年十二月三十一日までの間に支払を受けるべき新法第二十三条第一項第十五号に規定する特定配当等（租税特別措置法（昭和三十二年法律第二十六号）第四条の二第九項又は第四条の三第十項の規定の適用を受けるものを除く。）に係る新法第七十一条の二十八の規定の適用については、同条中「百分の五」とあるのは、「百分の三」とする。
suppl-4201-21/art-3/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-3/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-3/par-5
In the application of Article 71-28 of the New Act to specified dividends, etc. prescribed in Article 23, paragraph (1), item (xv) of the New Act that are to be received during the period from January 1, 2009 to December 31, 2013 (excluding those subject to the application of Article 4-2, paragraph (9) or Article 4-3, paragraph (10) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957)), the phrase "five percent" in Article 71-28 of the New Act is deemed to be replaced with "three percent".
machine translation, not official
**第六項** 平成二十一年一月一日から平成二十五年十二月三十一日までの間に行われる新法第七十一条の五十一第二項に規定する対象譲渡等に係る新法第七十一条の四十九及び第七十一条の五十一第三項の規定の適用については、これらの規定中「百分の五」とあるのは、「百分の三」とする。
suppl-4201-21/art-3/par-6 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-3/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-3/par-6
In the application of Articles 71-49 and 71-51, paragraph (3) of the New Act to the covered transfers, etc. prescribed in Article 71-51, paragraph (2) of the New Act that are made during the period from January 1, 2009 to December 31, 2013, the phrase "5/100" in those provisions is deemed to be replaced with "3/100".
machine translation, not official
**第七項** 新法第三十七条の二及び附則第五条の五第一項の規定は、道府県民税の所得割の納税義務者が平成二十年一月一日以後に支出する新法第三十七条の二第一項各号に掲げる寄附金について適用する。
suppl-4201-21/art-3/par-7 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-3/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-3/par-7
The provisions of Article 37-2 of the New Act and Article 5-5, paragraph (1) of the Supplementary Provisions of the New Act apply to donations listed in the items of Article 37-2, paragraph (1) of the New Act that a person liable for the income levy of prefectural inhabitant tax makes on or after January 1, 2008.
machine translation, not official
**第八項** 平成二十一年度から平成二十六年度までの各年度分の個人の道府県民税についての現下の厳しい経済状況及び雇用情勢に対応して税制の整備を図るための地方税法等の一部を改正する法律（平成二十三年法律第八十三号。附則第八条第六項において「平成二十三年改正法」という。）による改正後の地方税法第三十七条の二の規定の適用については、同条第一項第三号中「同条第三項」とあるのは、「同条第三項及び所得税法等の一部を改正する法律（平成二十年法律第二十三号）附則第五十五条の規定によりなおその効力を有することとされる同法第八条の規定による改正前の租税特別措置法第四十一条の十八の二第一項」とする。
suppl-4201-21/art-3/par-8 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-3/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-3/par-8
In the application of Article 37-2 of the Local Tax Act as amended by the Act Partially Amending the Local Tax Act, etc. to Develop the Tax System in Response to the Current Severe Economic Conditions and Employment Situation (Act No. 83 of 2011; referred to as the "2011 Local Tax Act, etc. Amendment Act" in Article 8, paragraph (6) of the Supplementary Provisions) to individual prefectural inhabitant tax for each fiscal year of fiscal years 2009 through 2014, the phrase "paragraph (3) of that Article" in Article 37-2, paragraph (1), item (iii) is deemed to be replaced with "paragraph (3) of that Article and Article 41-18-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to amendment by the provisions of Article 8 of the Act Partially Amending the Income Tax Act, etc. (Act No. 23 of 2008), which remains in force pursuant to Article 55 of the Supplementary Provisions of that Act".
machine translation, not official
**第九項** 新法附則第三条の二の四第一項及び第三項の規定は、租税特別措置法第四十条第二項又は第三項の規定による同条第一項後段の承認の取消しが平成二十年十二月一日以後にされる場合について適用する。
suppl-4201-21/art-3/par-9 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-3/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-3/par-9
The provisions of Article 3-2-4, paragraphs (1) and (3) of the Supplementary Provisions of the New Act apply to cases where the revocation, under Article 40, paragraph (2) or (3) of the Act on Special Measures Concerning Taxation, of the approval referred to in the latter part of Article 40, paragraph (1) of that Act is made on or after December 1, 2008.
machine translation, not official
**第十項** 平成二十一年四月一日から同年十二月三十一日までの間における新法附則第五条の五第一項の規定の適用については、同項中「附則第三十三条の二第一項、附則第三十三条の三第一項」とあるのは「附則第三十三条の三第一項」と、同項第五号中「附則第三十三条の二第一項、附則第三十四条第一項」とあるのは「附則第三十四条第一項」とする。
suppl-4201-21/art-3/par-10 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-3/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-3/par-10
For the application of Article 5-5, paragraph (1) of the Supplementary Provisions of the New Act during the period from April 1, 2009 to December 31, 2009, the phrase "Article 33-2, paragraph (1) of the Supplementary Provisions, Article 33-3, paragraph (1) of the Supplementary Provisions" in that paragraph is deemed to be replaced with "Article 33-3, paragraph (1) of the Supplementary Provisions", and the phrase "Article 33-2, paragraph (1), Article 34, paragraph (1)" in item (v) of that paragraph is deemed to be replaced with "Article 34, paragraph (1)".
machine translation, not official
**第十一項** 新法附則第六条第一項及び第二項の規定は、平成二十二年度以後の年度分の個人の道府県民税について適用し、旧法附則第六条第一項に規定する免税対象飼育牛に係る所得に係る平成二十一年度分までの個人の道府県民税については、なお従前の例による。
suppl-4201-21/art-3/par-11 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-3/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-3/par-11
The provisions of Article 6, paragraphs (1) and (2) of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax for fiscal year 2010 and thereafter, and the provisions then in force continue to govern individual prefectural inhabitant tax up to and including fiscal year 2009 on income relating to exempt-eligible raised cattle prescribed in Article 6, paragraph (1) of the Supplementary Provisions of the Former Act.
machine translation, not official
**第十二項** 道府県民税の所得割の納税義務者が、平成二十一年一月一日から平成二十五年十二月三十一日までの間に支払を受けるべき新法附則第三十三条の二第一項に規定する上場株式等の配当等を有する場合には、当該上場株式等の配当等に係る配当所得については、同項前段の規定により、上場株式等に係る課税配当所得の金額（同項前段に規定する上場株式等に係る課税配当所得の金額をいう。以下この項において同じ。）に対して課する道府県民税の所得割の額は、同条第一項前段の規定にかかわらず、当該上場株式等に係る課税配当所得の金額の百分の一・二に相当する額とする。
suppl-4201-21/art-3/par-12 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-3/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-3/par-12
Where a person liable for the income levy of prefectural inhabitant tax has dividends and similar income on listed shares, etc. prescribed in Article 33-2, paragraph (1) of the Supplementary Provisions of the New Act that are to be received during the period from January 1, 2009 to December 31, 2013, then, with respect to the dividend income relating to those dividends and similar income on listed shares, etc., pursuant to the provisions of the first sentence of that paragraph, the amount of the income levy of prefectural inhabitant tax imposed on the amount of taxable dividend income on listed shares, etc. (meaning the amount of taxable dividend income on listed shares, etc. prescribed in the first sentence of that paragraph; the same applies hereinafter in this paragraph) is, notwithstanding the first sentence of Article 33-2, paragraph (1) of the Supplementary Provisions of the New Act, an amount equivalent to 1.2 percent of that amount of taxable dividend income on listed shares, etc.
machine translation, not official
**第十三項** 前項の規定の適用がある場合における新法附則第三十三条の二第三項の規定の適用については、同項第一号中「附則第三十三条の二第一項」とあるのは、「附則第三十三条の二第一項（地方税法等の一部を改正する法律（平成二十年法律第二十一号）附則第三条第十二項の規定により適用される場合を含む。以下同じ。）」とする。
suppl-4201-21/art-3/par-13 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-3/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-3/par-13
Where the preceding paragraph applies, for the application of Article 33-2, paragraph (3) of the Supplementary Provisions of the New Act, the phrase "Article 33-2, paragraph (1) of the Supplementary Provisions" in item (i) of that paragraph is deemed to be replaced with "Article 33-2, paragraph (1) of the Supplementary Provisions (including the case where it applies pursuant to Article 3, paragraph (12) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 21 of 2008); the same applies hereinafter)".
machine translation, not official
**第十四項** 新法附則第三十五条の二の六第一項又は第五項の規定の適用がある場合における第十二項の規定の適用については、同項中「同項前段の規定により」とあるのは、「新法附則第三十五条の二の六第四項又は第七項の規定により読み替えられた新法附則第三十三条の二第一項前段の規定により」とする。
suppl-4201-21/art-3/par-14 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-3/par-14 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-3/par-14
For the application of paragraph (12) where Article 35-2-6, paragraph (1) or (5) of the Supplementary Provisions of the New Act applies, the phrase "pursuant to the provisions of the first sentence of that paragraph" in paragraph (12) is deemed to be replaced with "pursuant to the provisions of the first sentence of Article 33-2, paragraph (1) of the Supplementary Provisions of the New Act as applied with terms replaced pursuant to Article 35-2-6, paragraph (4) or (7) of the Supplementary Provisions of the New Act".
machine translation, not official
**第十五項** 新法附則第三十五条の二の五の規定は、平成二十二年一月一日以後に道府県民税の納税義務者が交付を受ける同条第一項に規定する源泉徴収選択口座内配当等について適用する。
suppl-4201-21/art-3/par-15 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-3/par-15 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-3/par-15
The provisions of Article 35-2-5 of the Supplementary Provisions of the New Act apply to dividends and similar income in a withholding-selected account prescribed in paragraph (1) of that Article that a person liable for prefectural inhabitant tax receives on or after January 1, 2010.
machine translation, not official
**第十六項** 新法附則第三十五条の二の六第一項から第十項までの規定は、平成二十二年度以後の年度分の個人の道府県民税について適用し、平成二十一年度分までの個人の道府県民税に係る旧法附則第三十五条の二の六第一項の規定による譲渡所得等の金額の計算については、なお従前の例による。
suppl-4201-21/art-3/par-16 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-3/par-16 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-3/par-16
The provisions of Article 35-2-6, paragraphs (1) through (10) of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax for fiscal year 2010 and thereafter, and the provisions then in force continue to govern the calculation of the amount of capital gains, etc. under Article 35-2-6, paragraph (1) of the Supplementary Provisions of the Former Act for individual prefectural inhabitant tax up to and including fiscal year 2009.
machine translation, not official
**第十七項** 平成二十二年一月一日から同年三月三十一日までの間における新法附則第三十五条の二の六第七項の規定の適用については、同項中「の規定の適用について」とあるのは「並びに附則第三十五条の二の三第一項及び第二項の規定の適用について」と、「とする」とあるのは「と、附則第三十五条の二の三第一項中「計算した金額（」とあるのは「計算した金額（附則第三十五条の二の六第五項の規定の適用がある場合には、その適用後の金額。」と、「同条第一項前段」とあるのは「附則第三十五条の二第一項前段」とする」とする。
suppl-4201-21/art-3/par-17 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-3/par-17 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-3/par-17
For the application of Article 35-2-6, paragraph (7) of the Supplementary Provisions of the New Act during the period from January 1, 2010 to March 31, 2010, the phrase "the application of the provisions of" in that paragraph is deemed to be replaced with "and the application of the provisions of Article 35-2-3, paragraphs (1) and (2) of the Supplementary Provisions", and the phrase "is deemed to be replaced with" in that paragraph is deemed to be replaced with "is deemed to be replaced with, and in Article 35-2-3, paragraph (1) of the Supplementary Provisions, the phrase 'the amount calculated (' is deemed to be replaced with 'the amount calculated (where Article 35-2-6, paragraph (5) of the Supplementary Provisions applies, the amount after that application.', and the phrase 'the first sentence of paragraph (1) of that Article' is deemed to be replaced with 'the first sentence of Article 35-2, paragraph (1) of the Supplementary Provisions'".
machine translation, not official
**第十八項** 道府県民税の所得割の納税義務者が平成二十一年一月一日前に行った旧法附則第三十五条の二の三第一項に規定する上場株式等の譲渡に係る同項に規定する上場株式等に係る譲渡所得等の金額に対して課する平成二十一年度分までの個人の道府県民税については、なお従前の例による。
suppl-4201-21/art-3/par-18 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-3/par-18 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-3/par-18
The provisions then in force continue to govern individual prefectural inhabitant tax up to and including fiscal year 2009 imposed on the amount of capital gains, etc. on listed shares, etc. prescribed in Article 35-2-3, paragraph (1) of the Supplementary Provisions of the Former Act, relating to a transfer of listed shares, etc. prescribed in that paragraph that a person liable for the income levy of prefectural inhabitant tax made before January 1, 2009.
machine translation, not official
**第十九項** 道府県民税の所得割の納税義務者が、平成二十一年一月一日から平成二十五年十二月三十一日までの間に新法附則第三十五条の二の六第二項に規定する上場株式等（以下この項において「上場株式等」という。）の譲渡（新法附則第三十五条の二の二第二項に規定する譲渡をいう。）のうち租税特別措置法第三十七条の十二の二第二項各号に掲げる上場株式等の譲渡をした場合には、当該上場株式等の譲渡による事業所得、譲渡所得及び雑所得（同法第三十二条第二項の規定に該当する譲渡所得を除く。）については、新法附則第三十五条の二第一項前段の規定により同項前段に規定する株式等に係る譲渡所得等の金額のうち当該上場株式等の譲渡に係る事業所得の金額、譲渡所得の金額及び雑所得の金額として政令で定めるところにより計算した金額（以下この項において「上場株式等に係る譲渡所得等の金額」という。）に対して課する道府県民税の所得割の額は、同条第一項前段の規定にかかわらず、上場株式等に係る課税譲渡所得等の金額（上場株式等に係る譲渡所得等の金額（次項の規定により読み替えて適用される新法附則第三十五条の二第五項の規定により読み替えて適用される新法第三十四条の規定の適用がある場合には、その適用後の金額）をいう。）の百分の一・二に相当する金額とする。
suppl-4201-21/art-3/par-19 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-3/par-19 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-3/par-19
Where a person liable for the income levy of prefectural inhabitant tax, during the period from January 1, 2009 to December 31, 2013, makes a transfer of listed shares, etc. prescribed in Article 35-2-6, paragraph (2) of the Supplementary Provisions of the New Act (hereinafter in this paragraph referred to as "listed shares, etc.") that is, among transfers (meaning transfers prescribed in Article 35-2-2, paragraph (2) of the Supplementary Provisions of the New Act), a transfer of listed shares, etc. listed in the items of Article 37-12-2, paragraph (2) of the Act on Special Measures Concerning Taxation, then, with respect to the business income, capital gains and miscellaneous income arising from the transfer of those listed shares, etc. (excluding capital gains falling under Article 32, paragraph (2) of that Act), pursuant to the provisions of the first sentence of Article 35-2, paragraph (1) of the Supplementary Provisions of the New Act, the amount of the income levy of prefectural inhabitant tax imposed on the portion of the amount of capital gains, etc. on shares, etc. prescribed in the first sentence of that paragraph that is calculated, as provided by Cabinet Order, as the amount of business income, the amount of capital gains and the amount of miscellaneous income relating to the transfer of those listed shares, etc. (hereinafter in this paragraph referred to as the "amount of capital gains, etc. on listed shares, etc.") is, notwithstanding the first sentence of Article 35-2, paragraph (1) of the Supplementary Provisions of the New Act, an amount equivalent to 1.2 percent of the amount of taxable capital gains, etc. on listed shares, etc. (meaning the amount of capital gains, etc. on listed shares, etc. (where Article 34 of the New Act as applied with terms replaced pursuant to Article 35-2, paragraph (5) of the Supplementary Provisions of the New Act as applied with terms replaced pursuant to the following paragraph applies, the amount after that application)).
machine translation, not official
**第二十項** 前項の規定の適用がある場合における新法附則第三十五条の二第五項の規定の適用については、同項第一号中「附則第三十五条の二第一項」とあるのは「附則第三十五条の二第一項（地方税法等の一部を改正する法律（平成二十年法律第二十一号。以下「平成二十年改正法」という。）附則第三条第十九項の規定により適用される場合を含む。以下同じ。）」と、同項第三号中「これらの規定」とあるのは「第三十二条第九項（雑損失の金額に係る部分に限る。）並びに第三十四条第一項及び第二項」と、「あるのは、」とあるのは「あるのは」と、「とする」とあるのは「と、同条第十二項中「総所得金額」とあるのは「総所得金額、附則第三十五条の二第一項に規定する株式等に係る譲渡所得等の金額（当該株式等に係る譲渡所得等の金額のうちに平成二十年改正法附則第三条第十九項に規定する上場株式等に係る譲渡所得等の金額がある場合には、当該株式等に係る譲渡所得等の金額から当該上場株式等に係る譲渡所得等の金額を控除した残額又は当該上場株式等に係る譲渡所得等の金額）」とする」とする。
suppl-4201-21/art-3/par-20 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-3/par-20 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-3/par-20
Where the preceding paragraph applies, for the application of Article 35-2, paragraph (5) of the Supplementary Provisions of the New Act, the phrase "Article 35-2, paragraph (1) of the Supplementary Provisions" in item (i) of that paragraph is deemed to be replaced with "Article 35-2, paragraph (1) of the Supplementary Provisions (including the case where it applies pursuant to Article 3, paragraph (19) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 21 of 2008; hereinafter referred to as the "2008 Amendment Act"); the same applies hereinafter)", the phrase "these provisions" in item (iii) of that paragraph is deemed to be replaced with "Article 32, paragraph (9) (limited to the part relating to the amount of casualty loss) and Article 34, paragraphs (1) and (2)", replacing "あるのは、" (is deemed to be replaced with, followed by a comma) with "あるのは" (is deemed to be replaced with, with no comma), and the phrase "is deemed to be replaced with" is deemed to be replaced with "is deemed to be replaced with, and in Article 35-2, paragraph (12) of the Supplementary Provisions the phrase 'gross income' is deemed to be replaced with 'gross income, the amount of capital gains, etc. on shares, etc. prescribed in Article 35-2, paragraph (1) of the Supplementary Provisions (where, among the amount of capital gains, etc. on those shares, etc., there is the amount of capital gains, etc. on listed shares, etc. prescribed in Article 3, paragraph (19) of the Supplementary Provisions of the 2008 Amendment Act, the remainder obtained by deducting the amount of capital gains, etc. on those listed shares, etc. from the amount of capital gains, etc. on those shares, etc., or the amount of capital gains, etc. on those listed shares, etc.)'".
machine translation, not official
**第二十一項** 新法附則第三十五条の二の六第五項の規定の適用がある場合における第十九項の規定の適用については、同項中「計算した金額（」とあるのは「計算した金額（新法附則第三十五条の二の六第五項の規定の適用がある場合には、その適用後の金額。」と、「同条第一項前段」とあるのは「新法附則第三十五条の二第一項前段」とする。
suppl-4201-21/art-3/par-21 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-3/par-21 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-3/par-21
For the application of paragraph (19) where Article 35-2-6, paragraph (5) of the Supplementary Provisions of the New Act applies, the phrase "(hereinafter in this paragraph referred to as the" in paragraph (19) is deemed to be replaced with "(where Article 35-2-6, paragraph (5) of the Supplementary Provisions of the New Act applies, the amount after that application; hereinafter in this paragraph referred to as the", and the phrase "the first sentence of paragraph (1) of that Article" is deemed to be replaced with "the first sentence of Article 35-2, paragraph (1) of the Supplementary Provisions of the New Act".
machine translation, not official
**第二十二項** 新法附則第三十五条の三第三項の規定の適用がある場合における第十九項の規定の適用については、同項中「計算した金額（」とあるのは「計算した金額（新法附則第三十五条の三第三項の規定の適用がある場合には、その適用後の金額。」と、「同条第一項前段」とあるのは「新法附則第三十五条の二第一項前段」とする。
suppl-4201-21/art-3/par-22 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-3/par-22 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-3/par-22
For the application of paragraph (19) where Article 35-3, paragraph (3) of the Supplementary Provisions of the New Act applies, the phrase "(hereinafter in this paragraph referred to as the" in paragraph (19) is deemed to be replaced with "(where Article 35-3, paragraph (3) of the Supplementary Provisions of the New Act applies, the amount after that application; hereinafter in this paragraph referred to as the", and the phrase "the first sentence of paragraph (1) of that Article" is deemed to be replaced with "the first sentence of Article 35-2, paragraph (1) of the Supplementary Provisions of the New Act".
machine translation, not official
**第二十三項** 前三項に定めるもののほか、第十九項の規定の適用がある場合における道府県民税に関する規定の適用に関し必要な事項は、政令で定める。
suppl-4201-21/art-3/par-23 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-3/par-23 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-3/par-23
In addition to what is provided for in the preceding three paragraphs, matters necessary for the application of the provisions concerning prefectural inhabitant tax where paragraph (19) applies are specified by Cabinet Order.
machine translation, not official
### 第四条（法人の道府県民税に関する経過措置） — Transitional Measures concerning Corporate Prefectural Inhabitant Tax
caption: machine translation, not official
suppl-4201-21/art-4 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-4
**第一項** 別段の定めがあるものを除き、新法の規定中法人の道府県民税に関する部分は、施行日以後に開始する事業年度分の法人の道府県民税及び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及び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については、なお従前の例による。
suppl-4201-21/art-4/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-4/par-1
Except as otherwise provided, the provisions of the New Act relating to corporate prefectural inhabitant tax apply to corporate prefectural inhabitant tax for business years beginning on or after the Effective Date and corporate prefectural inhabitant tax for consolidated business years beginning on or after the Effective Date, and with regard to corporate prefectural inhabitant tax for business years that began before the Effective Date and corporate prefectural inhabitant tax for consolidated business years that began before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第二項** 旧法第二十四条第一項第四号に規定する法人でない社団又は財団に対して課する平成十九年度分までの法人の道府県民税の均等割については、なお従前の例による。
suppl-4201-21/art-4/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-4/par-2
The provisions then in force continue to govern the per capita levy of corporate prefectural inhabitant tax up to and including fiscal year 2007 imposed on an association or foundation that is not a corporation, as prescribed in Article 24, paragraph (1), item (iv) of the Former Act.
machine translation, not official
**第三項** 旧法第二十五条第一項第二号に規定する整備法第三十八条の規定による改正前の民法（明治二十九年法律第八十九号。以下「旧民法」という。）第三十四条の法人（収益事業を行わないものに限る。）に対して課する平成二十年度分までの法人の道府県民税の均等割については、なお従前の例による。
suppl-4201-21/art-4/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-4/par-3
The provisions then in force continue to govern the per capita levy of corporate prefectural inhabitant tax up to and including fiscal year 2008 imposed on a corporation under Article 34 of the Civil Code (Act No. 89 of 1896) before its amendment by Article 38 of the Arrangement Act (hereinafter referred to as the "Former Civil Code") prescribed in Article 25, paragraph (1), item (ii) of the Former Act (limited to one that does not conduct a profit-making business).
machine translation, not official
**第四項** 新法第五十二条の規定（同条第一項の表の第一号イに掲げる法人に係る部分に限る。）は、平成二十年度以後の年度分の法人の道府県民税の均等割について適用し、旧法第五十二条第二項第三号に掲げる公共法人等に対して課する平成十九年度分までの法人の道府県民税の均等割については、なお従前の例による。
suppl-4201-21/art-4/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-4/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-4/par-4
The provisions of Article 52 of the New Act (limited to the part relating to the corporations listed in item (i), (a) of the table in paragraph (1) of that Article) apply to the per capita levy of corporate prefectural inhabitant tax for fiscal year 2008 and thereafter, and the provisions then in force continue to govern the per capita levy of corporate prefectural inhabitant tax up to and including fiscal year 2007 imposed on a public corporation, etc. listed in Article 52, paragraph (2), item (iii) of the Former Act.
machine translation, not official
**第五項** 施行日から附則第一条第六号に定める日の前日までの間における新法第五十二条第一項の規定の適用については、同項の表の第一号中「 ハ 一般社団法人（非営利型法人（法人税法第二条第九号の二に規定する非営利型法人をいう。以下この号において同じ。）に該当するものを除く。）及び一般財団法人（非営利型法人に該当するものを除く。）ニ 保険業法に規定する相互会社以外の法人で資本金の額又は出資金の額を有しないもの（イからハまでに掲げる法人を除く。）ホ 資本金等の額を有する法人（法人税法別表第二に規定する独立行政法人で収益事業を行わないもの及びニに掲げる法人を除く。以下この表において同じ。）で資本金等の額が千万円以下であるもの 」とあるのは、「 ハ 保険業法に規定する相互会社以外の法人で資本金の額又は出資金の額を有しないもの（イ及びロに掲げる法人を除く。）ニ 資本金等の額を有する法人（法人税法別表第二に規定する独立行政法人で収益事業を行わないもの及びハに掲げる法人を除く。以下この表において同じ。）で資本金等の額が千万円以下であるもの 」とする。
suppl-4201-21/art-4/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-4/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-4/par-5
For the application of Article 52, paragraph (1) of the New Act during the period from the Effective Date to the day before the date specified in Article 1, item (vi) of the Supplementary Provisions, the phrase "(c) A general incorporated association (excluding one that falls under a non-profit-type corporation (meaning a non-profit-type corporation prescribed in Article 2, item (ix)-2 of the Corporation Tax Act; the same applies hereinafter in this item)) and a general incorporated foundation (excluding one that falls under a non-profit-type corporation) (d) A corporation other than a mutual company prescribed in the Insurance Business Act that has no amount of stated capital or amount of capital contributions (excluding the corporations listed in (a) through (c)) (e) A corporation with an amount of stated capital, etc. (excluding an incorporated administrative agency listed in Appended Table II of the Corporation Tax Act that does not conduct a profit-making business and the corporations listed in (d); the same applies hereinafter in this table) whose amount of stated capital, etc. is 10,000,000 yen or less" in item (i) of the table in that paragraph is deemed to be replaced with "(c) A corporation other than a mutual company prescribed in the Insurance Business Act that has no amount of stated capital or amount of capital contributions (excluding the corporations listed in (a) and (b)) (d) A corporation with an amount of stated capital, etc. (excluding an incorporated administrative agency listed in Appended Table II of the Corporation Tax Act that does not conduct a profit-making business and the corporations listed in (c); the same applies hereinafter in this table) whose amount of stated capital, etc. is 10,000,000 yen or less".
machine translation, not official
**第六項** 新法第五十五条の二又は第五十五条の四の規定は、施行日以後に新法第五十五条の二第一項又は第五十五条の四第一項の申請が行われる場合について適用する。
suppl-4201-21/art-4/par-6 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-4/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-4/par-6
The provisions of Article 55-2 or Article 55-4 of the New Act apply where an application under Article 55-2, paragraph (1) or Article 55-4, paragraph (1) of the New Act is made on or after the Effective Date.
machine translation, not official
**第七項** 新法第五十五条の三又は第五十五条の五の規定は、施行日以後に新法第五十五条の二第一項又は第五十五条の四第一項の申立てが行われる場合について適用する。
suppl-4201-21/art-4/par-7 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-4/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-4/par-7
The provisions of Article 55-3 or Article 55-5 of the New Act apply where a petition under Article 55-2, paragraph (1) or Article 55-4, paragraph (1) of the New Act is filed on or after the Effective Date.
machine translation, not official
### 第五条（事業税に関する経過措置） — Transitional Measures Concerning Enterprise Tax
caption: machine translation, not official
suppl-4201-21/art-5 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-5
**第一項** 別段の定めがあるものを除き、新法の規定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の分配又は引渡しにより納付すべき法人の事業税を含む。）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の解散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。）については、なお従前の例による。
suppl-4201-21/art-5/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-5/par-1
Except as otherwise provided, the provisions of the New Act relating to corporate enterprise tax apply to corporate enterprise tax for business years beginning on or after the Effective Date and enterprise tax on liquidation income due to dissolution on or after the Effective Date (excluding dissolution due to a merger; the same applies hereinafter in this paragraph) (including corporate enterprise tax for business years during liquidation of a corporation on which enterprise tax on liquidation income is imposed and corporate enterprise tax to be paid upon distribution or delivery of a part of residual assets), and the provisions then in force continue to govern corporate enterprise tax for business years that began before the Effective Date and enterprise tax on liquidation income due to dissolution before the Effective Date (including corporate enterprise tax for business years during liquidation of a corporation on which enterprise tax on liquidation income is imposed and corporate enterprise tax to be paid upon partial distribution of residual assets).
machine translation, not official
**第二項** 附則第一条第六号に定める日前に開始した事業年度に係る旧法第七十二条の五第一項第二号に掲げる旧民法第三十四条の規定により設立した法人の事業税については、なお従前の例による。
suppl-4201-21/art-5/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-5/par-2
The provisions then in force continue to govern the corporate enterprise tax on a corporation established pursuant to Article 34 of the Former Civil Code listed in Article 72-5, paragraph (1), item (ii) of the Former Act, for business years that began before the date specified in Article 1, item (vi) of the Supplementary Provisions.
machine translation, not official
**第三項** 附則第一条第六号に定める日の前日において現に所得税法等の一部を改正する法律（平成二十年法律第二十三号）第二条の規定による改正前の法人税法（昭和四十年法律第三十四号）別表第二第二号に規定する法人に該当している外国法人の平成二十五年十一月三十日までに開始する事業年度に係る法人の事業税については、旧法第七十二条の五第一項第八号の規定は、なおその効力を有する。
suppl-4201-21/art-5/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-5/par-3
With regard to corporate enterprise tax for business years beginning on or before November 30, 2013 of a foreign corporation that, on the day before the date specified in Article 1, item (vi) of the Supplementary Provisions, actually falls under the corporations prescribed in Appended Table II, item (ii) of the Corporation Tax Act (Act No. 34 of 1965) before its amendment by Article 2 of the Act Partially Amending the Income Tax Act, etc. (Act No. 23 of 2008), the provisions of Article 72-5, paragraph (1), item (viii) of the Former Act remain in force.
machine translation, not official
**第四項** 新法第七十二条の十三第二十二項、第二十三項、第二十六項及び第二十七項の規定は、施行日以後にこれらの規定に規定する事実が生ずる場合について適用する。
suppl-4201-21/art-5/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-5/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-5/par-4
The provisions of Article 72-13, paragraphs (22), (23), (26) and (27) of the New Act apply where the facts prescribed in those provisions arise on or after the Effective Date.
machine translation, not official
**第五項** 新法第七十二条の二十三第二項の規定は、施行日以後に行われる同項に規定する社会保険診療について適用し、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。
suppl-4201-21/art-5/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-5/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-5/par-5
The provisions of Article 72-23, paragraph (2) of the New Act apply to the social insurance medical services prescribed in that paragraph that are provided on or after the Effective Date, and the provisions then in force continue to govern the social insurance medical services prescribed in Article 72-23, paragraph (2) of the Former Act that were provided before the Effective Date.
machine translation, not official
**第六項** 新法第七十二条の三十九の二又は第七十二条の三十九の四の規定は、施行日以後に新法第七十二条の三十九の二第一項又は第七十二条の三十九の四第一項の申請が行われる場合について適用する。
suppl-4201-21/art-5/par-6 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-5/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-5/par-6
The provisions of Article 72-39-2 or Article 72-39-4 of the New Act apply where an application under Article 72-39-2, paragraph (1) or Article 72-39-4, paragraph (1) of the New Act is made on or after the Effective Date.
machine translation, not official
**第七項** 新法第七十二条の三十九の三又は第七十二条の三十九の五の規定は、施行日以後に新法第七十二条の三十九の二第一項又は第七十二条の三十九の四第一項の申立てが行われる場合について適用する。
suppl-4201-21/art-5/par-7 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-5/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-5/par-7
The provisions of Article 72-39-3 or Article 72-39-5 of the New Act apply where a petition under Article 72-39-2, paragraph (1) or Article 72-39-4, paragraph (1) of the New Act is filed on or after the Effective Date.
machine translation, not official
### 第六条（不動産取得税に関する経過措置） — Transitional Measures Concerning Real Property Acquisition Tax
caption: machine translation, not official
suppl-4201-21/art-6 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-6
**第一項** 別段の定めがあるものを除き、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。
suppl-4201-21/art-6/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-6/par-1
Except as otherwise specially provided, 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.
machine translation, not official
**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沖縄振興開発金融公庫、独立行政法人鉄道建設・運輸施設整備支援機構又は同項に規定する政令で定める住宅を新築して譲渡する者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。
suppl-4201-21/art-6/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-6/par-2
The provisions then in force continue to govern the first transfer from a contractor, made after the new construction of a house under Article 73-2, paragraph (2) of the Former Act that was carried out before the Effective Date, to the Okinawa Development Finance Corporation, the Japan Railway Construction, Transport and Technology Agency, or a person who newly builds and transfers a dwelling specified by Cabinet Order as prescribed in that paragraph.
machine translation, not official
**第三項** 附則第一条第八号に定める日前の旧法第七十三条の二第十一項、第七十三条の四第一項第一号及び第七十三条の六第一項に規定する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。
suppl-4201-21/art-6/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-6/par-3
The provisions then in force continue to govern real property acquisition tax imposed on acquisitions of real property prescribed in Article 73-2, paragraph (11), Article 73-4, paragraph (1), item (i) and Article 73-6, paragraph (1) of the Former Act before the date specified in Article 1, item (viii) of the Supplementary Provisions.
machine translation, not official
**第四項** 附則第一条第六号に定める日前の旧民法第三十四条の法人による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。
suppl-4201-21/art-6/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-6/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-6/par-4
The provisions then in force continue to govern real property acquisition tax imposed on acquisitions of real property by a corporation under Article 34 of the Former Civil Code before the date specified in Article 1, item (vi) of the Supplementary Provisions.
machine translation, not official
**第五項** 附則第一条第十一号に定める日から平成二十年十一月三十日までの間における新法附則第十一条第三十二項の規定の適用については、同項中「公益社団法人又は公益財団法人」とあるのは、「民法第三十四条の法人」とする。
suppl-4201-21/art-6/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-6/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-6/par-5
For the application of Article 11, paragraph (32) of the Supplementary Provisions of the New Act during the period from the date specified in Article 1, item (xi) of the Supplementary Provisions to November 30, 2008, the phrase "an incorporated public interest association or an incorporated public interest foundation" in that paragraph is deemed to be replaced with "a corporation under Article 34 of the Civil Code".
machine translation, not official
### 第七条（自動車税に関する経過措置） — Transitional Measures Concerning Automobile Tax
caption: machine translation, not official
suppl-4201-21/art-7 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-7
**第一項** 新法の規定中自動車税に関する部分は、平成二十年度以後の年度分の自動車税について適用し、平成十九年度分までの自動車税については、なお従前の例による。
suppl-4201-21/art-7/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-7/par-1
The provisions of the New Act concerning automobile tax apply to automobile tax for fiscal year 2008 and thereafter, and the provisions then in force continue to govern automobile tax up to and including fiscal year 2007.
machine translation, not official
### 第八条（個人の市町村民税に関する経過措置） — Transitional Measures Concerning Individual Municipal Inhabitant Tax
caption: machine translation, not official
suppl-4201-21/art-8 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-8
**第一項** 別段の定めがあるものを除き、新法の規定中個人の市町村民税に関する部分は、平成二十年度以後の年度分の個人の市町村民税について適用し、平成十九年度分までの個人の市町村民税については、なお従前の例による。
suppl-4201-21/art-8/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-8/par-1
Except as otherwise provided, the provisions of the New Act relating to individual municipal inhabitant tax apply to individual municipal inhabitant tax for fiscal year 2008 and thereafter, and the provisions then in force continue to govern individual municipal inhabitant tax up to and including fiscal year 2007.
machine translation, not official
**第二項** 施行日前に旧法附則第三十五条の三第十八項の市町村民税の所得割の納税義務者が同項に規定する払込みにより同項に規定する取得をした同項に規定する特定株式については、同項及び同条第十九項の規定は、なおその効力を有する。この場合において、同条第十八項中「平成二十一年三月三十一日」とあるのは「地方税法等の一部を改正する法律（平成二十年法律第二十一号）の施行の日の前日」と、「附則第三十五条の二第六項」とあるのは「地方税法の一部を改正する法律（平成二十五年法律第三号）第二条の規定による改正後の地方税法（以下この項において「新法」という。）附則第三十五条の二第五項又は附則第三十五条の二の二第五項」と、「同項に規定する株式等に係る譲渡所得等の金額」とあるのは「新法附則第三十五条の二第五項に規定する一般株式等に係る譲渡所得等の金額（以下この項において「一般株式等に係る譲渡所得等の金額」という。）又は新法附則第三十五条の二の二第五項に規定する上場株式等に係る譲渡所得等の金額（以下この項において「上場株式等に係る譲渡所得等の金額」という。）」と、「当該株式等に係る譲渡所得等の金額」とあるのは「一般株式等に係る譲渡所得等の金額又は上場株式等に係る譲渡所得等の金額」とする。
suppl-4201-21/art-8/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-8/par-2
With regard to the specified shares prescribed in Article 35-3, paragraph (18) of the Supplementary Provisions of the Former Act that a person liable for the income levy of municipal inhabitant tax prescribed in that paragraph acquired before the Effective Date through the payment prescribed in that paragraph, that paragraph and paragraph (19) of that Article remain in force. In this case, in Article 35-3, paragraph (18) of the Supplementary Provisions of the Former Act, the phrase "March 31, 2009" is deemed to be replaced with "the day before the day of enforcement of the Act Partially Amending the Local Tax Act, etc. (Act No. 21 of 2008)", the phrase "Article 35-2, paragraph (6) of the Supplementary Provisions" is deemed to be replaced with "Article 35-2, paragraph (5) or Article 35-2-2, paragraph (5) of the Supplementary Provisions of the Local Tax Act as amended by Article 2 of the Act Partially Amending the Local Tax Act (Act No. 3 of 2013) (hereinafter in this paragraph referred to as the "New Act")", the phrase "the amount of capital gains, etc. on shares, etc. prescribed in that paragraph" is deemed to be replaced with "the amount of capital gains, etc. on general shares, etc. prescribed in Article 35-2, paragraph (5) of the Supplementary Provisions of the New Act (hereinafter in this paragraph referred to as the "amount of capital gains, etc. on general shares, etc.") or the amount of capital gains, etc. on listed shares, etc. prescribed in Article 35-2-2, paragraph (5) of the Supplementary Provisions of the New Act (hereinafter in this paragraph referred to as the "amount of capital gains, etc. on listed shares, etc.")", and the phrase "the amount of capital gains, etc. on those shares, etc." is deemed to be replaced with "the amount of capital gains, etc. on general shares, etc. or the amount of capital gains, etc. on listed shares, etc.".
machine translation, not official
**第三項** 施行日から平成二十二年三月三十一日までの間における新法附則第三十五条の三第十三項の規定の適用については、同項中「の規定の適用について」とあるのは「並びに附則第三十五条の二の三第四項及び第五項の規定の適用について」と、「同条第六項」とあるのは「附則第三十五条の二第六項」と、「とする」とあるのは「と、附則第三十五条の二の三第四項中「計算した金額（」とあるのは「計算した金額（附則第三十五条の三第十一項の規定の適用がある場合には、その適用後の金額。」と、「同条第六項前段」とあるのは「附則第三十五条の二第六項前段」とする」とする。
suppl-4201-21/art-8/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-8/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-8/par-3
For the application of Article 35-3, paragraph (13) of the Supplementary Provisions of the New Act during the period from the Effective Date to March 31, 2010, the phrase "the application of the provisions of" in that paragraph is deemed to be replaced with "and the application of the provisions of Article 35-2-3, paragraphs (4) and (5) of the Supplementary Provisions", the phrase "paragraph (6) of that Article" is deemed to be replaced with "Article 35-2, paragraph (6) of the Supplementary Provisions", and the phrase "is deemed to be replaced with" is deemed to be replaced with "is deemed to be replaced with, and in Article 35-2-3, paragraph (4) of the Supplementary Provisions, the phrase 'the amount calculated (' is deemed to be replaced with 'the amount calculated (where Article 35-3, paragraph (11) of the Supplementary Provisions applies, the amount after that application.', and the phrase 'the first sentence of paragraph (6) of that Article' is deemed to be replaced with 'the first sentence of Article 35-2, paragraph (6) of the Supplementary Provisions'".
machine translation, not official
**第四項** 新法第三百二十一条の七の二から第三百二十一条の七の十までの規定は、平成二十一年度以後の年度分の個人の市町村民税について適用する。
suppl-4201-21/art-8/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-8/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-8/par-4
The provisions of Articles 321-7-2 through 321-7-10 of the New Act apply to individual municipal inhabitant tax for fiscal year 2009 and thereafter.
machine translation, not official
**第五項** 新法第三百十四条の七及び附則第五条の五第二項の規定は、市町村民税の所得割の納税義務者が平成二十年一月一日以後に支出する新法第三百十四条の七第一項各号に掲げる寄附金について適用する。
suppl-4201-21/art-8/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-8/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-8/par-5
The provisions of Article 314-7 of the New Act and Article 5-5, paragraph (2) of the Supplementary Provisions of the New Act apply to donations listed in the items of Article 314-7, paragraph (1) of the New Act that a person liable for the income levy of municipal inhabitant tax pays on or after January 1, 2008.
machine translation, not official
**第六項** 平成二十一年度から平成二十六年度までの各年度分の個人の市町村民税についての平成二十三年改正法による改正後の地方税法第三百十四条の七の規定の適用については、同条第一項第三号中「同条第三項」とあるのは、「同条第三項及び所得税法等の一部を改正する法律（平成二十年法律第二十三号）附則第五十五条の規定によりなおその効力を有することとされる同法第八条の規定による改正前の租税特別措置法第四十一条の十八の二第一項」とする。
suppl-4201-21/art-8/par-6 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-8/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-8/par-6
For the application of Article 314-7 of the Local Tax Act as amended by the 2011 Local Tax Act, etc. Amendment Act to individual municipal inhabitant tax for each fiscal year from fiscal year 2009 to fiscal year 2014, the phrase "paragraph (3) of that Article" in paragraph (1), item (iii) of that Article is deemed to be replaced with "paragraph (3) of that Article and Article 41-18-2, paragraph (1) of the Act on Special Measures Concerning Taxation before its amendment by Article 8 of the Act Partially Amending the Income Tax Act, etc. (Act No. 23 of 2008), which remains in force pursuant to Article 55 of the Supplementary Provisions of that Act".
machine translation, not official
**第七項** 新法附則第三条の二の四第二項及び第三項の規定は、租税特別措置法第四十条第二項又は第三項の規定による同条第一項後段の承認の取消しが平成二十年十二月一日以後にされる場合について適用する。
suppl-4201-21/art-8/par-7 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-8/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-8/par-7
The provisions of Article 3-2-4, paragraphs (2) and (3) of the Supplementary Provisions of the New Act apply where the rescission of the approval under the latter part of Article 40, paragraph (1) of the Act on Special Measures Concerning Taxation pursuant to paragraph (2) or (3) of that Article is made on or after December 1, 2008.
machine translation, not official
**第八項** 平成二十一年四月一日から同年十二月三十一日までの間における新法附則第五条の五第二項の規定の適用については、同項中「附則第三十三条の二第五項、附則第三十三条の三第五項」とあるのは「附則第三十三条の三第五項」と、同項第五号中「附則第三十三条の二第五項、附則第三十四条第四項」とあるのは「附則第三十四条第四項」とする。
suppl-4201-21/art-8/par-8 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-8/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-8/par-8
For the application of Article 5-5, paragraph (2) of the Supplementary Provisions of the New Act during the period from April 1, 2009 to December 31, 2009, the phrase "Article 33-2, paragraph (5) of the Supplementary Provisions, Article 33-3, paragraph (5) of the Supplementary Provisions" in that paragraph is deemed to be replaced with "Article 33-3, paragraph (5) of the Supplementary Provisions", and the phrase "Article 33-2, paragraph (5), Article 34, paragraph (4)" in item (v) of that paragraph is deemed to be replaced with "Article 34, paragraph (4)".
machine translation, not official
**第九項** 新法附則第六条第四項及び第五項の規定は、平成二十二年度以後の年度分の個人の市町村民税について適用し、旧法附則第六条第四項に規定する免税対象飼育牛に係る所得に係る平成二十一年度分までの個人の市町村民税については、なお従前の例による。
suppl-4201-21/art-8/par-9 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-8/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-8/par-9
The provisions of Article 6, paragraphs (4) and (5) of the Supplementary Provisions of the New Act apply to individual municipal inhabitant tax for fiscal year 2010 and thereafter, and the provisions then in force continue to govern individual municipal inhabitant tax up to and including fiscal year 2009 on income relating to exempt-eligible raised cattle prescribed in Article 6, paragraph (4) of the Supplementary Provisions of the Former Act.
machine translation, not official
**第十項** 市町村民税の所得割の納税義務者が、平成二十一年一月一日から平成二十五年十二月三十一日までの間に支払を受けるべき新法附則第三十三条の二第五項に規定する上場株式等の配当等を有する場合には、当該上場株式等の配当等に係る配当所得については、同項前段の規定により、上場株式等に係る課税配当所得の金額（同項前段に規定する上場株式等に係る課税配当所得の金額をいう。以下この項において同じ。）に対して課する市町村民税の所得割の額は、同条第五項前段の規定にかかわらず、当該上場株式等に係る課税配当所得の金額の百分の一・八に相当する額とする。
suppl-4201-21/art-8/par-10 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-8/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-8/par-10
Where a person liable for the income levy of municipal inhabitant tax has dividends and similar income on listed shares, etc. prescribed in Article 33-2, paragraph (5) of the Supplementary Provisions of the New Act that are to be received during the period from January 1, 2009 to December 31, 2013, then, with respect to the dividend income relating to those dividends and similar income on listed shares, etc., pursuant to the provisions of the first sentence of that paragraph, the amount of the income levy of municipal inhabitant tax imposed on the amount of taxable dividend income on listed shares, etc. (meaning the amount of taxable dividend income on listed shares, etc. prescribed in the first sentence of that paragraph; the same applies hereinafter in this paragraph) is, notwithstanding the first sentence of Article 33-2, paragraph (5) of the Supplementary Provisions of the New Act, an amount equivalent to 1.8 percent of that amount of taxable dividend income on listed shares, etc.
machine translation, not official
**第十一項** 前項の規定の適用がある場合における新法附則第三十三条の二第七項の規定の適用については、同項第一号中「附則第三十三条の二第五項」とあるのは、「附則第三十三条の二第五項（地方税法等の一部を改正する法律（平成二十年法律第二十一号）附則第八条第十項の規定により適用される場合を含む。以下同じ。）」とする。
suppl-4201-21/art-8/par-11 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-8/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-8/par-11
Where the preceding paragraph applies, for the application of Article 33-2, paragraph (7) of the Supplementary Provisions of the New Act, the phrase "Article 33-2, paragraph (5) of the Supplementary Provisions" in item (i) of that paragraph is deemed to be replaced with "Article 33-2, paragraph (5) of the Supplementary Provisions (including the case where it applies pursuant to Article 8, paragraph (10) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 21 of 2008); the same applies hereinafter)".
machine translation, not official
**第十二項** 新法附則第三十五条の二の六第十一項又は第十五項の規定の適用がある場合における第十項の規定の適用については、同項中「同項前段の規定により」とあるのは、「新法附則第三十五条の二の六第十四項又は第十七項の規定により読み替えられた新法附則第三十三条の二第五項前段の規定により」とする。
suppl-4201-21/art-8/par-12 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-8/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-8/par-12
For the application of paragraph (10) where Article 35-2-6, paragraph (11) or (15) of the Supplementary Provisions of the New Act applies, the phrase "pursuant to the provisions of the first sentence of that paragraph" in paragraph (10) is deemed to be replaced with "pursuant to the provisions of the first sentence of Article 33-2, paragraph (5) of the Supplementary Provisions of the New Act as applied with terms replaced pursuant to Article 35-2-6, paragraph (14) or (17) of the Supplementary Provisions of the New Act".
machine translation, not official
**第十三項** 新法附則第三十五条の二の五の規定は、平成二十二年一月一日以後に市町村民税の所得割の納税義務者が交付を受ける同条第一項に規定する源泉徴収選択口座内配当等について適用する。
suppl-4201-21/art-8/par-13 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-8/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-8/par-13
The provisions of Article 35-2-5 of the Supplementary Provisions of the New Act apply to dividends and similar income in a withholding-selected account prescribed in paragraph (1) of that Article that a person liable for the income levy of municipal inhabitant tax receives on or after January 1, 2010.
machine translation, not official
**第十四項** 新法附則第三十五条の二の六第十一項から第二十項までの規定は、平成二十二年度以後の年度分の個人の市町村民税について適用し、平成二十一年度分までの個人の市町村民税に係る旧法附則第三十五条の二の六第七項の規定による譲渡所得等の金額の計算については、なお従前の例による。
suppl-4201-21/art-8/par-14 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-8/par-14 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-8/par-14
The provisions of Article 35-2-6, paragraphs (11) through (20) of the Supplementary Provisions of the New Act apply to individual municipal inhabitant tax for fiscal year 2010 and thereafter, and the provisions then in force continue to govern the calculation of the amount of capital gains, etc. under Article 35-2-6, paragraph (7) of the Supplementary Provisions of the Former Act for individual municipal inhabitant tax up to and including fiscal year 2009.
machine translation, not official
**第十五項** 平成二十二年一月一日から同年三月三十一日までの間における新法附則第三十五条の二の六第十七項の規定の適用については、同項中「の規定の適用について」とあるのは「並びに附則第三十五条の二の三第四項及び第五項の規定の適用について」と、「とする」とあるのは「と、附則第三十五条の二の三第四項中「計算した金額（」とあるのは「計算した金額（附則第三十五条の二の六第十五項の規定の適用がある場合には、その適用後の金額。」と、「同条第六項前段」とあるのは「附則第三十五条の二第六項前段」とする」とする。
suppl-4201-21/art-8/par-15 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-8/par-15 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-8/par-15
For the application of Article 35-2-6, paragraph (17) of the Supplementary Provisions of the New Act during the period from January 1, 2010 to March 31, 2010, the phrase "the application of the provisions of" in that paragraph is deemed to be replaced with "and the application of the provisions of Article 35-2-3, paragraphs (4) and (5) of the Supplementary Provisions", and the phrase "is deemed to be replaced with" in that paragraph is deemed to be replaced with "is deemed to be replaced with, and in Article 35-2-3, paragraph (4) of the Supplementary Provisions, the phrase 'the amount calculated (' is deemed to be replaced with 'the amount calculated (where Article 35-2-6, paragraph (15) of the Supplementary Provisions applies, the amount after that application.', and the phrase 'the first sentence of paragraph (6) of that Article' is deemed to be replaced with 'the first sentence of Article 35-2, paragraph (6) of the Supplementary Provisions'".
machine translation, not official
**第十六項** 市町村民税の所得割の納税義務者が平成二十一年一月一日前に行った旧法附則第三十五条の二の三第四項に規定する上場株式等の譲渡に係る同項に規定する上場株式等に係る譲渡所得等の金額に対して課する平成二十一年度分までの個人の市町村民税については、なお従前の例による。
suppl-4201-21/art-8/par-16 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-8/par-16 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-8/par-16
The provisions then in force continue to govern individual municipal inhabitant tax up to and including fiscal year 2009 imposed on the amount of capital gains, etc. on listed shares, etc. prescribed in Article 35-2-3, paragraph (4) of the Supplementary Provisions of the Former Act, relating to a transfer of listed shares, etc. prescribed in that paragraph that a person liable for the income levy of municipal inhabitant tax made before January 1, 2009.
machine translation, not official
**第十七項** 市町村民税の所得割の納税義務者が、平成二十一年一月一日から平成二十五年十二月三十一日までの間に新法附則第三十五条の二の六第十二項に規定する上場株式等（以下この項において「上場株式等」という。）の譲渡（新法附則第三十五条の二の二第二項に規定する譲渡をいう。）のうち租税特別措置法第三十七条の十二の二第二項各号に掲げる上場株式等の譲渡をした場合には、当該上場株式等の譲渡による事業所得、譲渡所得及び雑所得（同法第三十二条第二項の規定に該当する譲渡所得を除く。）については、新法附則第三十五条の二第六項前段の規定により同項前段に規定する株式等に係る譲渡所得等の金額のうち当該上場株式等の譲渡に係る事業所得の金額、譲渡所得の金額及び雑所得の金額として政令で定めるところにより計算した金額（以下この項において「上場株式等に係る譲渡所得等の金額」という。）に対して課する市町村民税の所得割の額は、同条第六項前段の規定にかかわらず、上場株式等に係る課税譲渡所得等の金額（上場株式等に係る譲渡所得等の金額（次項の規定により読み替えて適用される新法附則第三十五条の二第十項の規定により読み替えて適用される新法第三百十四条の二の規定の適用がある場合には、その適用後の金額）をいう。）の百分の一・八に相当する金額とする。
suppl-4201-21/art-8/par-17 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-8/par-17 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-8/par-17
Where a person liable for the income levy of municipal inhabitant tax, during the period from January 1, 2009 to December 31, 2013, makes a transfer of listed shares, etc. prescribed in Article 35-2-6, paragraph (12) of the Supplementary Provisions of the New Act (hereinafter in this paragraph referred to as "listed shares, etc.") that is, among transfers (meaning transfers prescribed in Article 35-2-2, paragraph (2) of the Supplementary Provisions of the New Act), a transfer of listed shares, etc. listed in the items of Article 37-12-2, paragraph (2) of the Act on Special Measures Concerning Taxation, then, with respect to the business income, capital gains and miscellaneous income arising from the transfer of those listed shares, etc. (excluding capital gains falling under Article 32, paragraph (2) of that Act), pursuant to the provisions of the first sentence of Article 35-2, paragraph (6) of the Supplementary Provisions of the New Act, the amount of the income levy of municipal inhabitant tax imposed on the portion of the amount of capital gains, etc. on shares, etc. prescribed in the first sentence of that paragraph that is calculated, as provided by Cabinet Order, as the amount of business income, the amount of capital gains and the amount of miscellaneous income relating to the transfer of those listed shares, etc. (hereinafter in this paragraph referred to as the "amount of capital gains, etc. on listed shares, etc.") is, notwithstanding the first sentence of Article 35-2, paragraph (6) of the Supplementary Provisions of the New Act, an amount equivalent to 1.8 percent of the amount of taxable capital gains, etc. on listed shares, etc. (meaning the amount of capital gains, etc. on listed shares, etc. (where Article 314-2 of the New Act as applied with terms replaced pursuant to Article 35-2, paragraph (10) of the Supplementary Provisions of the New Act as applied with terms replaced pursuant to the following paragraph applies, the amount after that application)).
machine translation, not official
**第十八項** 前項の規定の適用がある場合における新法附則第三十五条の二第十項の規定の適用については、同項第一号中「附則第三十五条の二第六項」とあるのは「附則第三十五条の二第六項（地方税法等の一部を改正する法律（平成二十年法律第二十一号。以下「平成二十年改正法」という。）附則第八条第十七項の規定により適用される場合を含む。以下同じ。）」と、同項第三号中「これらの規定」とあるのは「第三百十三条第九項（雑損失の金額に係る部分に限る。）並びに第三百十四条の二第一項及び第二項」と、「あるのは、」とあるのは「あるのは」と、「とする」とあるのは「と、同条第十二項中「総所得金額」とあるのは「総所得金額、附則第三十五条の二第六項に規定する株式等に係る譲渡所得等の金額（当該株式等に係る譲渡所得等の金額のうちに平成二十年改正法附則第八条第十七項に規定する上場株式等に係る譲渡所得等の金額がある場合には、当該株式等に係る譲渡所得等の金額から当該上場株式等に係る譲渡所得等の金額を控除した残額又は当該上場株式等に係る譲渡所得等の金額）」とする」とする。
suppl-4201-21/art-8/par-18 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-8/par-18 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-8/par-18
Where the preceding paragraph applies, for the application of Article 35-2, paragraph (10) of the Supplementary Provisions of the New Act, the phrase "Article 35-2, paragraph (6) of the Supplementary Provisions" in item (i) of that paragraph is deemed to be replaced with "Article 35-2, paragraph (6) of the Supplementary Provisions (including the case where it applies pursuant to Article 8, paragraph (17) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 21 of 2008; hereinafter referred to as the "2008 Amendment Act"); the same applies hereinafter)", the phrase "these provisions" in item (iii) of that paragraph is deemed to be replaced with "Article 313, paragraph (9) (limited to the part relating to the amount of casualty loss) and Article 314-2, paragraphs (1) and (2)", replacing "あるのは、" (is deemed to be replaced with, followed by a comma) with "あるのは" (is deemed to be replaced with, with no comma), and the phrase "is deemed to be replaced with" is deemed to be replaced with "is deemed to be replaced with, and in Article 35-2, paragraph (12) of the Supplementary Provisions the phrase 'gross income' is deemed to be replaced with 'gross income, the amount of capital gains, etc. on shares, etc. prescribed in Article 35-2, paragraph (6) of the Supplementary Provisions (where, among the amount of capital gains, etc. on those shares, etc., there is the amount of capital gains, etc. on listed shares, etc. prescribed in Article 8, paragraph (17) of the Supplementary Provisions of the 2008 Amendment Act, the remainder obtained by deducting the amount of capital gains, etc. on those listed shares, etc. from the amount of capital gains, etc. on those shares, etc., or the amount of capital gains, etc. on those listed shares, etc.)'".
machine translation, not official
**第十九項** 新法附則第三十五条の二の六第十五項の規定の適用がある場合における第十七項の規定の適用については、同項中「計算した金額（」とあるのは「計算した金額（新法附則第三十五条の二の六第十五項の規定の適用がある場合には、その適用後の金額。」と、「同条第六項前段」とあるのは「新法附則第三十五条の二第六項前段」とする。
suppl-4201-21/art-8/par-19 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-8/par-19 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-8/par-19
For the application of paragraph (17) where Article 35-2-6, paragraph (15) of the Supplementary Provisions of the New Act applies, the phrase "(hereinafter in this paragraph referred to as the" in paragraph (17) is deemed to be replaced with "(where Article 35-2-6, paragraph (15) of the Supplementary Provisions of the New Act applies, the amount after that application; hereinafter in this paragraph referred to as the", and the phrase "the first sentence of paragraph (6) of that Article" is deemed to be replaced with "the first sentence of Article 35-2, paragraph (6) of the Supplementary Provisions of the New Act".
machine translation, not official
**第二十項** 新法附則第三十五条の三第十一項の規定の適用がある場合における第十七項の規定の適用については、同項中「計算した金額（」とあるのは「計算した金額（新法附則第三十五条の三第十一項の規定の適用がある場合には、その適用後の金額。」と、「同条第六項前段」とあるのは「新法附則第三十五条の二第六項前段」とする。
suppl-4201-21/art-8/par-20 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-8/par-20 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-8/par-20
For the application of paragraph (17) where Article 35-3, paragraph (11) of the Supplementary Provisions of the New Act applies, the phrase "(hereinafter in this paragraph referred to as the" in paragraph (17) is deemed to be replaced with "(where Article 35-3, paragraph (11) of the Supplementary Provisions of the New Act applies, the amount after that application; hereinafter in this paragraph referred to as the", and the phrase "the first sentence of paragraph (6) of that Article" is deemed to be replaced with "the first sentence of Article 35-2, paragraph (6) of the Supplementary Provisions of the New Act".
machine translation, not official
**第二十一項** 前三項に定めるもののほか、第十七項の規定の適用がある場合における市町村民税に関する規定の適用に関し必要な事項は、政令で定める。
suppl-4201-21/art-8/par-21 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-8/par-21 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-8/par-21
In addition to what is provided for in the preceding three paragraphs, matters necessary for the application of the provisions concerning municipal inhabitant tax where paragraph (17) applies are specified by Cabinet Order.
machine translation, not official
### 第九条（法人の市町村民税に関する経過措置） — Transitional Measures concerning Corporate Municipal Inhabitant Tax
caption: machine translation, not official
suppl-4201-21/art-9 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-9
**第一項** 別段の定めがあるものを除き、新法の規定中法人の市町村民税に関する部分は、施行日以後に開始する事業年度分の法人の市町村民税及び施行日以後に開始する連結事業年度分の法人の市町村民税について適用し、施行日前に開始した事業年度分の法人の市町村民税及び施行日前に開始した連結事業年度分の法人の市町村民税については、なお従前の例による。
suppl-4201-21/art-9/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-9/par-1
Except as otherwise provided, the provisions of the New Act relating to corporate municipal inhabitant tax apply to corporate municipal inhabitant tax for business years beginning on or after the Effective Date and corporate municipal inhabitant tax for consolidated business years beginning on or after the Effective Date, and with regard to corporate municipal inhabitant tax for business years that began before the Effective Date and corporate municipal inhabitant tax for consolidated business years that began before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第二項** 旧法第二百九十四条第一項第四号に規定する法人でない社団又は財団に対して課する平成十九年度分までの法人の市町村民税の均等割については、なお従前の例による。
suppl-4201-21/art-9/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-9/par-2
The provisions then in force continue to govern the per capita levy of corporate municipal inhabitant tax up to and including fiscal year 2007 imposed on an association or foundation that is not a corporation, as prescribed in Article 294, paragraph (1), item (iv) of the Former Act.
machine translation, not official
**第三項** 旧法第二百九十六条第一項第二号に規定する旧民法第三十四条の法人（収益事業を行わないものに限る。）に対して課する平成二十年度分までの法人の市町村民税の均等割については、なお従前の例による。
suppl-4201-21/art-9/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-9/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-9/par-3
The provisions then in force continue to govern the per capita levy of corporate municipal inhabitant tax up to and including fiscal year 2008 imposed on a corporation under Article 34 of the Former Civil Code prescribed in Article 296, paragraph (1), item (ii) of the Former Act (limited to one that does not conduct a profit-making business).
machine translation, not official
**第四項** 新法第三百十二条の規定（同条第一項の表の第一号イに掲げる法人に係る部分に限る。）は、平成二十年度以後の年度分の法人の市町村民税の均等割について適用し、旧法第三百十二条第三項第三号に掲げる公共法人等に対して課する平成十九年度分までの法人の市町村民税の均等割については、なお従前の例による。
suppl-4201-21/art-9/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-9/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-9/par-4
The provisions of Article 312 of the New Act (limited to the part relating to the corporations listed in item (i), (a) of the table in paragraph (1) of that Article) apply to the per capita levy of corporate municipal inhabitant tax for fiscal year 2008 and thereafter, and the provisions then in force continue to govern the per capita levy of corporate municipal inhabitant tax up to and including fiscal year 2007 imposed on a public corporation, etc. listed in Article 312, paragraph (3), item (iii) of the Former Act.
machine translation, not official
**第五項** 施行日から附則第一条第六号に定める日の前日までの間における新法第三百十二条第一項の規定の適用については、同項の表の第一号中「 ハ 一般社団法人（非営利型法人（法人税法第二条第九号の二に規定する非営利型法人をいう。以下この号において同じ。）に該当するものを除く。）及び一般財団法人（非営利型法人に該当するものを除く。）ニ 保険業法に規定する相互会社以外の法人で資本金の額又は出資金の額を有しないもの（イからハまでに掲げる法人を除く。）ホ 資本金等の額を有する法人（法人税法別表第二に規定する独立行政法人で収益事業を行わないもの及びニに掲げる法人を除く。以下この表において同じ。）で資本金等の額が千万円以下であるもののうち、市町村内に有する事務所、事業所又は寮等の従業者（政令で定める役員を含む。）の数の合計数（次号から第九号まで及び第五項において「従業者数の合計数」という。）が五十人以下のもの 」とあるのは、「 ハ 保険業法に規定する相互会社以外の法人で資本金の額又は出資金の額を有しないもの（イ及びロに掲げる法人を除く。）ニ 資本金等の額を有する法人（法人税法別表第二に規定する独立行政法人で収益事業を行わないもの及びハに掲げる法人を除く。以下この表において同じ。）で資本金等の額が千万円以下であるもののうち、市町村内に有する事務所、事業所又は寮等の従業者（政令で定める役員を含む。）の数の合計数（次号から第九号まで及び第五項において「従業者数の合計数」という。）が五十人以下のもの 」とする。
suppl-4201-21/art-9/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-9/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-9/par-5
For the application of Article 312, paragraph (1) of the New Act during the period from the Effective Date to the day before the date specified in Article 1, item (vi) of the Supplementary Provisions, the phrase "(c) A general incorporated association (excluding one that falls under a non-profit-type corporation (meaning a non-profit-type corporation prescribed in Article 2, item (ix)-2 of the Corporation Tax Act; the same applies hereinafter in this item)) and a general incorporated foundation (excluding one that falls under a non-profit-type corporation) (d) A corporation other than a mutual company prescribed in the Insurance Business Act that has no amount of stated capital or amount of capital contributions (excluding the corporations listed in (a) through (c)) (e) A corporation with an amount of stated capital, etc. (excluding an incorporated administrative agency listed in Appended Table II of the Corporation Tax Act that does not conduct a profit-making business and the corporations listed in (d); the same applies hereinafter in this table) whose amount of stated capital, etc. is 10,000,000 yen or less, of which the total number of workers (including officers specified by Cabinet Order) at offices, places of business or dormitories, etc. located within the municipality (referred to as the "total number of workers" in the following items through item (ix) and in paragraph (5)) is 50 or less" in item (i) of the table in that paragraph is deemed to be replaced with "(c) A corporation other than a mutual company prescribed in the Insurance Business Act that has no amount of stated capital or amount of capital contributions (excluding the corporations listed in (a) and (b)) (d) A corporation with an amount of stated capital, etc. (excluding an incorporated administrative agency listed in Appended Table II of the Corporation Tax Act that does not conduct a profit-making business and the corporations listed in (c); the same applies hereinafter in this table) whose amount of stated capital, etc. is 10,000,000 yen or less, of which the total number of workers (including officers specified by Cabinet Order) at offices, places of business or dormitories, etc. located within the municipality (referred to as the "total number of workers" in the following items through item (ix) and in paragraph (5)) is 50 or less".
machine translation, not official
**第六項** 新法第三百二十一条の十一の二又は第三百二十一条の十一の三の規定は、施行日以後に新法第三百二十一条の十一の二第一項又は第三百二十一条の十一の三第一項の申請が行われる場合について適用する。
suppl-4201-21/art-9/par-6 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-9/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-9/par-6
The provisions of Article 321-11-2 or Article 321-11-3 of the New Act apply where an application under Article 321-11-2, paragraph (1) or Article 321-11-3, paragraph (1) of the New Act is made on or after the Effective Date.
machine translation, not official
### 第十条（固定資産税に関する経過措置） — Transitional Measures Concerning Fixed Assets Tax
caption: machine translation, not official
suppl-4201-21/art-10 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-10
**第一項** 別段の定めがあるものを除き、新法の規定（新法第三百九十四条の規定を除く。）中固定資産税に関する部分は、平成二十年度以後の年度分の固定資産税について適用し、平成十九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。
suppl-4201-21/art-10/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-10/par-1
Except as otherwise provided, the provisions of the New Act (excluding Article 394 of the New Act) relating to fixed assets tax apply to fixed assets tax for fiscal year 2008 and thereafter, and the provisions then in force continue to govern fixed assets tax up to and including fiscal year 2007.
machine translation, not official
**第二項** 新法第三百四十八条第二項第九号、第十二号及び第二十六号並びに第七項並びに附則第十五条第十三項の規定は、平成二十一年度以後の年度分の固定資産税について適用し、旧民法第三十四条の法人に係る固定資産に対して課する平成二十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。
suppl-4201-21/art-10/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-10/par-2
The provisions of Article 348, paragraph (2), items (ix), (xii) and (xxvi) and paragraph (7) of the New Act and Article 15, paragraph (13) of the Supplementary Provisions of the New Act apply to fixed assets tax for fiscal year 2009 and thereafter, and the provisions then in force continue to govern fixed assets tax up to and including fiscal year 2008 imposed on fixed assets of a corporation under Article 34 of the Former Civil Code.
machine translation, not official
**第三項** 新法第三百四十八条第二項第二十九号の規定は、附則第一条第九号に定める日の属する年の翌年の一月一日（当該定める日が一月一日である場合には、同日）を賦課期日とする年度以後の年度分の固定資産税について適用する。
suppl-4201-21/art-10/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-10/par-3
The provisions of Article 348, paragraph (2), item (xxix) of the New Act apply to fixed assets tax for fiscal years for which the assessment date is January 1 of the year following the year that includes the date specified in Article 1, item (ix) of the Supplementary Provisions (or, where that specified date is January 1, that day), and subsequent fiscal years.
machine translation, not official
**第四項** 施行日前に取得された旧法第三百四十九条の三第二十五項から第二十八項まで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。
suppl-4201-21/art-10/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-10/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-10/par-4
The provisions then in force continue to govern fixed assets tax imposed on houses and depreciable assets prescribed in Article 349-3, paragraphs (25) through (28) of the Former Act that were acquired before the Effective Date.
machine translation, not official
**第五項** 施行日前に取得された旧法第三百四十九条の三第三十四項に規定する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。
suppl-4201-21/art-10/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-10/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-10/par-5
The provisions then in force continue to govern fixed assets tax imposed on depreciable assets prescribed in Article 349-3, paragraph (34) of the Former Act that were acquired before the Effective Date.
machine translation, not official
**第六項** 平成十七年六月一日から平成二十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三項に規定する施設又は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。
suppl-4201-21/art-10/par-6 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-10/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-10/par-6
The provisions then in force continue to govern fixed assets tax imposed on facilities or equipment prescribed in Article 15, paragraph (3) of the Supplementary Provisions of the Former Act that were acquired during the period from June 1, 2005 to March 31, 2008.
machine translation, not official
**第七項** 平成十八年四月一日から平成二十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四項の表第一号に規定する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。
suppl-4201-21/art-10/par-7 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-10/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-10/par-7
The provisions then in force continue to govern fixed assets tax imposed on depreciable assets prescribed in item (i) of the table in Article 15, paragraph (4) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2006 to March 31, 2008.
machine translation, not official
**第八項** 平成十六年四月一日から平成二十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四項の表第二号に規定する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。
suppl-4201-21/art-10/par-8 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-10/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-10/par-8
The provisions then in force continue to govern fixed assets tax imposed on depreciable assets prescribed in item (ii) of the table in Article 15, paragraph (4) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2004 to March 31, 2008.
machine translation, not official
**第九項** 平成十八年四月一日から平成二十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五項に規定する構築物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。
suppl-4201-21/art-10/par-9 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-10/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-10/par-9
The provisions then in force continue to govern fixed assets tax imposed on structures prescribed in Article 15, paragraph (5) of the Supplementary Provisions of the Former Act that were installed during the period from April 1, 2006 to March 31, 2008.
machine translation, not official
**第十項** 平成十八年四月一日から平成二十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六項に規定する施設又は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。
suppl-4201-21/art-10/par-10 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-10/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-10/par-10
The provisions then in force continue to govern fixed assets tax imposed on facilities or equipment prescribed in Article 15, paragraph (6) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2006 to March 31, 2008.
machine translation, not official
**第十一項** 平成十七年四月一日から平成二十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十二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。
suppl-4201-21/art-10/par-11 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-10/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-10/par-11
The provisions then in force continue to govern fixed assets tax imposed on machinery and other equipment prescribed in Article 15, paragraph (12) of the Supplementary Provisions of the Former Act that were newly acquired during the period from April 1, 2005 to March 31, 2008.
machine translation, not official
**第十二項** 平成十八年四月一日から平成二十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十五項に規定する固定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。
suppl-4201-21/art-10/par-12 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-10/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-10/par-12
The provisions then in force continue to govern fixed assets tax imposed on fixed assets prescribed in Article 15, paragraph (15) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2006 to March 31, 2008.
machine translation, not official
**第十三項** 平成十八年四月一日から平成二十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。
suppl-4201-21/art-10/par-13 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-10/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-10/par-13
The provisions then in force continue to govern fixed assets tax imposed on machinery and other equipment prescribed in Article 15, paragraph (17) of the Supplementary Provisions of the Former Act that were newly acquired during the period from April 1, 2006 to March 31, 2008.
machine translation, not official
**第十四項** 平成十八年四月一日から平成二十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十八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。
suppl-4201-21/art-10/par-14 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-10/par-14 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-10/par-14
The provisions then in force continue to govern fixed assets tax imposed on machinery and other equipment prescribed in Article 15, paragraph (18) of the Supplementary Provisions of the Former Act that were newly acquired during the period from April 1, 2006 to March 31, 2008.
machine translation, not official
**第十五項** 平成十七年四月一日から平成二十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十九項に規定する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。
suppl-4201-21/art-10/par-15 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-10/par-15 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-10/par-15
The provisions then in force continue to govern fixed assets tax imposed on depreciable assets prescribed in Article 15, paragraph (19) of the Supplementary Provisions of the Former Act that were newly acquired during the period from April 1, 2005 to March 31, 2008.
machine translation, not official
**第十六項** 平成十七年四月一日から平成二十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設備又は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。
suppl-4201-21/art-10/par-16 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-10/par-16 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-10/par-16
The provisions then in force continue to govern fixed assets tax imposed on equipment or facilities prescribed in Article 15, paragraph (23) of the Supplementary Provisions of the Former Act that were newly established during the period from April 1, 2005 to March 31, 2008.
machine translation, not official
**第十七項** 旧法附則第十五条第二十六項各号に掲げ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。
suppl-4201-21/art-10/par-17 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-10/par-17 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-10/par-17
The provisions then in force continue to govern fixed assets tax imposed on the houses and depreciable assets listed in the items of Article 15, paragraph (26) of the Supplementary Provisions of the Former Act.
machine translation, not official
**第十八項** 平成十八年四月一日から平成二十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二十八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。
suppl-4201-21/art-10/par-18 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-10/par-18 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-10/par-18
The provisions then in force continue to govern fixed assets tax imposed on equipment prescribed in Article 15, paragraph (28) of the Supplementary Provisions of the Former Act that was newly acquired during the period from April 1, 2006 to March 31, 2008.
machine translation, not official
**第十九項** 新法附則第十五条第五十一項に規定する指定会社等が施行日において同項に規定する外貿埠頭公社からの出資により取得した固定資産に係る同項の規定の適用については、同項中「前日において第十三項又は」とあるのは「前日において」と、「附則第十条第十二項及び第十六条第四項の規定によりなお従前の例によることとされる平成二十年改正法第一条の規定による改正前の地方税法附則第十五条第十五項若しくは」とあるのは「第一条の規定による改正前の地方税法附則第十五条第十四項若しくは第十五項又は」とする。
suppl-4201-21/art-10/par-19 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-10/par-19 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-10/par-19
For the application of the provisions of Article 15, paragraph (51) of the Supplementary Provisions of the New Act to fixed assets that the designated company, etc. prescribed in that paragraph acquired on the Effective Date through investment from the international pier corporation prescribed in that paragraph, the phrase "on the day before paragraph (13) or" in that paragraph is deemed to be replaced with "on the day before", and the phrase "Article 15, paragraph (15) of the Supplementary Provisions of the Local Tax Act before its amendment by Article 1 of the 2008 Amendment Act, which is to continue to be governed by the provisions then in force pursuant to Article 10, paragraph (12) and Article 16, paragraph (4) of the Supplementary Provisions, or" is deemed to be replaced with "Article 15, paragraph (14) or (15) of the Supplementary Provisions of the Local Tax Act before its amendment by Article 1, or".
machine translation, not official
### 第十一条
suppl-4201-21/art-11 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-11
**第一項** 市町村長は、償却資産に対して課する平成二十年度分の固定資産税の課税標準となるべき価格が旧法第四百十四条の規定に基づき決定したものである場合においては、直ちに当該償却資産の価格等（新法第三百八十九条第一項に規定する価格等をいう。以下この条において同じ。）を新法の規定による価格等に修正して、これを償却資産課税台帳に登録しなければならない。
suppl-4201-21/art-11/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-11/par-1
If the price that is to be the tax base of fixed assets tax for fiscal year 2008 imposed on depreciable assets was determined pursuant to Article 414 of the Former Act, the mayor of the municipality must immediately revise the price, etc. of those depreciable assets (meaning the price, etc. prescribed in Article 389, paragraph (1) of the New Act; the same applies hereinafter in this Article) to the price, etc. under the provisions of the New Act and register it in the depreciable assets tax ledger.
machine translation, not official
**第二項** 市町村長は、前項の規定による価格等の修正が地方税法第四百十一条第二項の規定による公示の日以後に行われる場合には、遅滞なく、当該修正に係る価格等及びこれを償却資産課税台帳に登録した旨を当該償却資産に対して課する固定資産税の納税義務者に通知しなければならない。
suppl-4201-21/art-11/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-11/par-2
If the revision of the price, etc. under the provisions of the preceding paragraph is made on or after the date of the public notice under Article 411, paragraph (2) of the Local Tax Act, the mayor of the municipality must, without delay, notify the person liable for fixed assets tax imposed on those depreciable assets of the price, etc. relating to the revision and of the fact that it has been registered in the depreciable assets tax ledger.
machine translation, not official
**第三項** 道府県知事又は総務大臣は、地方税法第三百八十九条第一項の規定に基づき市町村の長に通知した償却資産に対して課する平成二十年度分の固定資産税の課税標準となるべき価格に係る当該償却資産の価格が旧法第四百十四条の規定に基づき決定したものである場合においては、直ちに、当該償却資産の価格等を新法の規定による価格等に修正し、当該修正に係る価格等を当該償却資産が所在するものとされる市町村に配分し、その配分した価格等を当該市町村の長に通知しなければならない。この場合においては、道府県知事又は総務大臣は、遅滞なく、その旨を当該償却資産の所有者に通知しなければならない。
suppl-4201-21/art-11/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-11/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-11/par-3
If the price of depreciable assets relating to the price that is to be the tax base of fixed assets tax for fiscal year 2008 imposed on those depreciable assets, which was notified to the mayor of the municipality pursuant to Article 389, paragraph (1) of the Local Tax Act, was determined pursuant to Article 414 of the Former Act, the prefectural governor or the Minister for Internal Affairs and Communications must immediately revise the price, etc. of those depreciable assets to the price, etc. under the provisions of the New Act, allocate the price, etc. relating to the revision to the municipalities in which those depreciable assets are deemed to be located, and notify the mayor of each of those municipalities of the allocated price, etc. In this case, the prefectural governor or the Minister for Internal Affairs and Communications must, without delay, notify the owner of those depreciable assets to that effect.
machine translation, not official
**第四項** 新法第三百八十九条第二項、第四項、第五項及び第六項（第一号に係る部分を除く。）の規定は、前項の場合について準用する。この場合において、同条第四項及び第五項中「道府県知事」とあるのは、「道府県知事又は総務大臣」と読み替えるものとする。
suppl-4201-21/art-11/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-11/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-11/par-4
The provisions of Article 389, paragraphs (2), (4), (5) and (6) (excluding the part relating to item (i)) of the New Act apply mutatis mutandis to the case referred to in the preceding paragraph. In this case, the phrase "prefectural governor" in paragraphs (4) and (5) of that Article is deemed to be replaced with "prefectural governor or the Minister for Internal Affairs and Communications".
machine translation, not official
**第五項** 新法第三百九十条の規定は総務大臣が第三項の規定による価格等の修正又は配分についての異議申立てに対する決定をしようとする場合について、新法第三百九十九条の規定は道府県知事又は総務大臣が同項の規定による価格等の修正又は配分についての異議申立てに対する決定をした場合について準用する。
suppl-4201-21/art-11/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-11/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-11/par-5
The provisions of Article 390 of the New Act apply mutatis mutandis to the case where the Minister for Internal Affairs and Communications intends to make a determination on an objection to the revision or allocation of the price, etc. under the provisions of paragraph (3), and the provisions of Article 399 of the New Act apply mutatis mutandis to the case where the prefectural governor or the Minister for Internal Affairs and Communications has made a determination on an objection to the revision or allocation of the price, etc. under the provisions of that paragraph.
machine translation, not official
**第六項** 道府県知事は、地方税法第七百四十三条第一項の規定に基づき納税義務者及び市町村長に通知した道府県が償却資産に対して課する平成二十年度分の固定資産税の課税標準となるべき金額に係る当該償却資産の価格が旧法第四百十四条の規定に基づき決定したものである場合においては、直ちに、当該償却資産の価格等を新法の規定による価格等に修正し、当該修正に係る価格等及び道府県が課する固定資産税の課税標準となるべき金額を納税義務者及び当該償却資産の所在地の市町村長に通知しなければならない。この場合においては、新法第四百条の二の規定を準用する。
suppl-4201-21/art-11/par-6 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-11/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-11/par-6
If the price of depreciable assets relating to the amount that is to be the tax base of fixed assets tax for fiscal year 2008 imposed by the prefecture on those depreciable assets, which was notified to the person liable for tax and the mayor of the municipality pursuant to Article 743, paragraph (1) of the Local Tax Act, was determined pursuant to Article 414 of the Former Act, the prefectural governor must immediately revise the price, etc. of those depreciable assets to the price, etc. under the provisions of the New Act and notify the person liable for tax and the mayor of the municipality in which those depreciable assets are located of the price, etc. relating to the revision and of the amount that is to be the tax base of the fixed assets tax imposed by the prefecture. In this case, the provisions of Article 400-2 of the New Act apply mutatis mutandis.
machine translation, not official
### 第十二条（自動車取得税に関する経過措置） — Transitional Measures Concerning Automobile Acquisition Tax
caption: machine translation, not official
suppl-4201-21/art-12 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-12
**第一項** 次項に定めるものを除き、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。
suppl-4201-21/art-12/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-12/par-1
Except as provided for in the following paragraph, the provisions of the New Act relating to automobile acquisition tax apply to automobile acquisition tax to be imposed on acquisitions of motor vehicles on or after the Effective Date, and the provisions then in force continue to govern automobile acquisition tax imposed on acquisitions of motor vehicles before the Effective Date.
machine translation, not official
**第二項** 新法第六百九十九条の三十二第二項の規定は、平成二十一年度以後に同項の規定により交付すべき交付金について適用し、平成二十年度分までの旧法第六百九十九条の三十二第二項の規定により交付する交付金については、なお従前の例による。
suppl-4201-21/art-12/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-12/par-2
The provisions of Article 699-32, paragraph (2) of the New Act apply to grants to be distributed under that paragraph for fiscal year 2009 and thereafter, and the provisions then in force continue to govern grants distributed under Article 699-32, paragraph (2) of the Former Act up to and including fiscal year 2008.
machine translation, not official
### 第十三条（軽油引取税に関する経過措置） — Transitional Measures Concerning Light Oil Delivery Tax
caption: machine translation, not official
suppl-4201-21/art-13 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-13
**第一項** 新法第七百条の四十九第一項の規定は、平成二十一年度以後に同項の規定により交付すべき交付金について適用し、平成二十年度分までの旧法第七百条の四十九第一項の規定により交付する交付金については、なお従前の例による。
suppl-4201-21/art-13/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-13/par-1
The provisions of Article 700-49, paragraph (1) of the New Act apply to grants to be distributed under that paragraph for fiscal year 2009 and thereafter, and the provisions then in force continue to govern grants distributed under Article 700-49, paragraph (1) of the Former Act up to and including fiscal year 2008.
machine translation, not official
### 第十四条（狩猟税に関する経過措置） — Transitional Measures Concerning Hunting Tax
caption: machine translation, not official
suppl-4201-21/art-14 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-14
**第一項** 新法附則第三十二条の三の規定は、施行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、施行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。
suppl-4201-21/art-14/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-14/par-1
The provisions of Article 32-3 of the Supplementary Provisions of the New Act apply to hunting tax to be imposed on a person who receives hunter registration on or after the Effective Date, and the provisions then in force continue to govern hunting tax imposed on a person who received hunter registration before the Effective Date.
machine translation, not official
### 第十五条（事業所税に関する経過措置） — Transitional Measures Concerning Business Office Tax
caption: machine translation, not official
suppl-4201-21/art-15 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-15
**第一項** 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二十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二十年前の年分の個人の事業及び平成二十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。
suppl-4201-21/art-15/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-15/par-1
The provisions of the New Act relating to 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 year 2008 and thereafter (excluding the business of an individual discontinued before the Effective Date), and the provisions then in force continue to govern business office tax imposed on the business of a corporation for business years that ended before the Effective Date, on the business of an individual for years before 2008, and on the business of an individual for the year 2008 that was discontinued before the Effective Date.
machine translation, not official
### 第十六条（都市計画税に関する経過措置） — Transitional Measures Concerning City Planning Tax
caption: machine translation, not official
suppl-4201-21/art-16 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-16 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-16
**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、平成二十年度以後の年度分の都市計画税について適用し、平成十九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。
suppl-4201-21/art-16/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-16/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-16/par-1
Except as otherwise provided, the provisions of the New Act relating to city planning tax apply to city planning tax for fiscal year 2008 and thereafter, and the provisions then in force continue to govern city planning tax up to and including fiscal year 2007.
machine translation, not official
**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二十五項から第二十八項まで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。
suppl-4201-21/art-16/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-16/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-16/par-2
The provisions then in force continue to govern city planning tax imposed on houses prescribed in Article 349-3, paragraphs (25) through (28) of the Former Act that were acquired before the Effective Date.
machine translation, not official
**第三項** 新法附則第十五条第十三項の規定は、平成二十一年度以後の年度分の都市計画税について適用し、旧民法第三十四条の法人に係る固定資産に対して課する平成二十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。
suppl-4201-21/art-16/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-16/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-16/par-3
The provisions of Article 15, paragraph (13) of the Supplementary Provisions of the New Act apply to city planning tax for fiscal year 2009 and thereafter, and the provisions then in force continue to govern city planning tax up to and including fiscal year 2008 imposed on fixed assets of a corporation under Article 34 of the Former Civil Code.
machine translation, not official
**第四項** 平成十八年四月一日から平成二十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十五項に規定する固定資産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。
suppl-4201-21/art-16/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-16/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-16/par-4
The provisions then in force continue to govern city planning tax imposed on fixed assets prescribed in Article 15, paragraph (15) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2006 to March 31, 2008.
machine translation, not official
### 第十七条（国民健康保険税に関する経過措置） — Transitional Measures Concerning National Health Insurance Tax
caption: machine translation, not official
suppl-4201-21/art-17 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-17
**第一項** 次項に定めるものを除き、新法の規定中国民健康保険税に関する部分は、平成二十年度以後の年度分の国民健康保険税について適用し、平成十九年度分までの国民健康保険税については、なお従前の例による。
suppl-4201-21/art-17/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-17/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-17/par-1
Except as provided for in the following paragraph, the provisions of the New Act relating to national health insurance tax apply to national health insurance tax for fiscal year 2008 and thereafter, and the provisions then in force continue to govern national health insurance tax up to and including fiscal year 2007.
machine translation, not official
**第二項** 新法附則第三十五条の六の規定は、平成二十二年度以後の年度分の国民健康保険税について適用し、平成二十一年度分までの国民健康保険税については、なお従前の例による。
suppl-4201-21/art-17/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-17/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-17/par-2
The provisions of Article 35-6 of the Supplementary Provisions of the New Act apply to national health insurance tax for fiscal year 2010 and thereafter, and the provisions then in force continue to govern national health insurance tax up to and including fiscal year 2009.
machine translation, not official
### 第十八条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
caption: machine translation, not official
suppl-4201-21/art-18 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-18
**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並びに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及びこの附則の規定によりなお効力を有することとされる旧法の規定に係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。
suppl-4201-21/art-18/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-18/par-1
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 and local taxes pertaining to the provisions of the Former Act that remain in force pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
machine translation, not official
### 第二十条の二（この法律の公布の日が平成二十年四月一日後となる場合における経過措置） — Transitional Measures in the Case Where the Date of Promulgation of This Act Falls After April 1, 2008
caption: machine translation, not official
suppl-4201-21/art-20-2 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-20-2 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-20-2
**第一項** この法律の公布の日が平成二十年四月一日後となる場合におけるこの法律による改正後のそれぞれの法律の規定の適用に関し必要な事項（この附則の規定の読替えを含む。）その他のこの法律の円滑な施行に関し必要な経過措置は、政令で定める。
suppl-4201-21/art-20-2/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-20-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-20-2/par-1
Necessary particulars concerning the application of the provisions of each Act as amended by this Act in the case where the date of promulgation of this Act falls after April 1, 2008 (including the deemed replacement of terms in the provisions of these Supplementary Provisions), and other transitional measures necessary for the smooth enforcement of this Act, are specified by Cabinet Order.
machine translation, not official
### 第二十一条（政令への委任） — Delegation to Cabinet Order
caption: machine translation, not official
suppl-4201-21/art-21 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-21 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-21
**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。
suppl-4201-21/art-21/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-21/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-21/par-1
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.
machine translation, not official
---
## Cites
- suppl-4201-21/art-1/par-1/item-2: 附則第三条第四項から第六項まで → 地方税法 附則第三条第四項 (Supplementary Provisions, Article 3, paragraph (4)), suppl-4201-21/art-3/par-4 — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-3/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-3/par-4
- suppl-4201-21/art-1/par-1/item-2: 附則第三条第四項から第六項まで → 地方税法 附則第三条第五項 (Supplementary Provisions, Article 3, paragraph (5)), suppl-4201-21/art-3/par-5 — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-3/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-3/par-5
- suppl-4201-21/art-1/par-1/item-2: 附則第三条第四項から第六項まで → 地方税法 附則第三条第六項 (Supplementary Provisions, Article 3, paragraph (6)), suppl-4201-21/art-3/par-6 — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-3/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-3/par-6
- suppl-4201-21/art-1/par-1/item-3: 附則第三条第七項から第十項まで → 地方税法 附則第三条第十項 (Supplementary Provisions, Article 3, paragraph (10)), suppl-4201-21/art-3/par-10 — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-3/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-3/par-10
- suppl-4201-21/art-1/par-1/item-3: 附則第三条第七項から第十項まで → 地方税法 附則第三条第七項 (Supplementary Provisions, Article 3, paragraph (7)), suppl-4201-21/art-3/par-7 — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-3/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-3/par-7
- suppl-4201-21/art-1/par-1/item-3: 附則第三条第七項から第十項まで → 地方税法 附則第三条第八項 (Supplementary Provisions, Article 3, paragraph (8)), suppl-4201-21/art-3/par-8 — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-3/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-3/par-8
- suppl-4201-21/art-1/par-1/item-3: 附則第三条第七項から第十項まで → 地方税法 附則第三条第九項 (Supplementary Provisions, Article 3, paragraph (9)), suppl-4201-21/art-3/par-9 — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-3/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-3/par-9
- suppl-4201-21/art-1/par-1/item-3: 第八条第四項から第八項まで → 地方税法 附則第八条第四項 (Supplementary Provisions, Article 8, paragraph (4)), suppl-4201-21/art-8/par-4 — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-8/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-8/par-4
- suppl-4201-21/art-1/par-1/item-3: 第八条第四項から第八項まで → 地方税法 附則第八条第五項 (Supplementary Provisions, Article 8, paragraph (5)), suppl-4201-21/art-8/par-5 — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-8/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-8/par-5
- suppl-4201-21/art-1/par-1/item-3: 第八条第四項から第八項まで → 地方税法 附則第八条第六項 (Supplementary Provisions, Article 8, paragraph (6)), suppl-4201-21/art-8/par-6 — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-8/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-8/par-6
- suppl-4201-21/art-1/par-1/item-3: 第八条第四項から第八項まで → 地方税法 附則第八条第七項 (Supplementary Provisions, Article 8, paragraph (7)), suppl-4201-21/art-8/par-7 — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-8/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-8/par-7
- suppl-4201-21/art-1/par-1/item-3: 第八条第四項から第八項まで → 地方税法 附則第八条第八項 (Supplementary Provisions, Article 8, paragraph (8)), suppl-4201-21/art-8/par-8 — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-8/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-8/par-8
- suppl-4201-21/art-1/par-1/item-4: 附則第三条第十一項から第十七項まで → 地方税法 附則第三条第十一項 (Supplementary Provisions, Article 3, paragraph (11)), suppl-4201-21/art-3/par-11 — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-3/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-3/par-11
- suppl-4201-21/art-1/par-1/item-4: 附則第三条第十一項から第十七項まで → 地方税法 附則第三条第十二項 (Supplementary Provisions, Article 3, paragraph (12)), suppl-4201-21/art-3/par-12 — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-3/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-3/par-12
- suppl-4201-21/art-1/par-1/item-4: 附則第三条第十一項から第十七項まで → 地方税法 附則第三条第十三項 (Supplementary Provisions, Article 3, paragraph (13)), suppl-4201-21/art-3/par-13 — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-3/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-3/par-13
- suppl-4201-21/art-1/par-1/item-4: 附則第三条第十一項から第十七項まで → 地方税法 附則第三条第十四項 (Supplementary Provisions, Article 3, paragraph (14)), suppl-4201-21/art-3/par-14 — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-3/par-14 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-3/par-14
- suppl-4201-21/art-1/par-1/item-4: 附則第三条第十一項から第十七項まで → 地方税法 附則第三条第十五項 (Supplementary Provisions, Article 3, paragraph (15)), suppl-4201-21/art-3/par-15 — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-3/par-15 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-3/par-15
- suppl-4201-21/art-1/par-1/item-4: 附則第三条第十一項から第十七項まで → 地方税法 附則第三条第十六項 (Supplementary Provisions, Article 3, paragraph (16)), suppl-4201-21/art-3/par-16 — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-3/par-16 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-3/par-16
- suppl-4201-21/art-1/par-1/item-4: 附則第三条第十一項から第十七項まで → 地方税法 附則第三条第十七項 (Supplementary Provisions, Article 3, paragraph (17)), suppl-4201-21/art-3/par-17 — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-3/par-17 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-3/par-17
- suppl-4201-21/art-1/par-1/item-4: 第八条第九項から第十五項まで → 地方税法 附則第八条第十項 (Supplementary Provisions, Article 8, paragraph (10)), suppl-4201-21/art-8/par-10 — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-8/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-8/par-10
- suppl-4201-21/art-1/par-1/item-4: 第八条第九項から第十五項まで → 地方税法 附則第八条第十一項 (Supplementary Provisions, Article 8, paragraph (11)), suppl-4201-21/art-8/par-11 — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-8/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-8/par-11
- suppl-4201-21/art-1/par-1/item-4: 第八条第九項から第十五項まで → 地方税法 附則第八条第十二項 (Supplementary Provisions, Article 8, paragraph (12)), suppl-4201-21/art-8/par-12 — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-8/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-8/par-12
- suppl-4201-21/art-1/par-1/item-4: 第八条第九項から第十五項まで → 地方税法 附則第八条第十三項 (Supplementary Provisions, Article 8, paragraph (13)), suppl-4201-21/art-8/par-13 — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-8/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-8/par-13
- suppl-4201-21/art-1/par-1/item-4: 第八条第九項から第十五項まで → 地方税法 附則第八条第十四項 (Supplementary Provisions, Article 8, paragraph (14)), suppl-4201-21/art-8/par-14 — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-8/par-14 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-8/par-14
- suppl-4201-21/art-1/par-1/item-4: 第八条第九項から第十五項まで → 地方税法 附則第八条第十五項 (Supplementary Provisions, Article 8, paragraph (15)), suppl-4201-21/art-8/par-15 — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-8/par-15 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-8/par-15
- suppl-4201-21/art-1/par-1/item-4: 第八条第九項から第十五項まで → 地方税法 附則第八条第九項 (Supplementary Provisions, Article 8, paragraph (9)), suppl-4201-21/art-8/par-9 — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-8/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-8/par-9
- suppl-4201-21/art-1/par-1/item-4: 第十七条第二項 → 地方税法 附則第十七条第二項 (Supplementary Provisions, Article 17, paragraph (2)), suppl-4201-21/art-17/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-17/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-17/par-2
- suppl-4201-21/art-1/par-1/item-5: 附則第三条第十八項から第二十三項まで → 地方税法 附則第三条第十八項 (Supplementary Provisions, Article 3, paragraph (18)), suppl-4201-21/art-3/par-18 — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-3/par-18 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-3/par-18
- suppl-4201-21/art-1/par-1/item-5: 附則第三条第十八項から第二十三項まで → 地方税法 附則第三条第十九項 (Supplementary Provisions, Article 3, paragraph (19)), suppl-4201-21/art-3/par-19 — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-3/par-19 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-3/par-19
- suppl-4201-21/art-1/par-1/item-5: 附則第三条第十八項から第二十三項まで → 地方税法 附則第三条第二十項 (Supplementary Provisions, Article 3, paragraph (20)), suppl-4201-21/art-3/par-20 — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-3/par-20 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-3/par-20
- suppl-4201-21/art-1/par-1/item-5: 附則第三条第十八項から第二十三項まで → 地方税法 附則第三条第二十一項 (Supplementary Provisions, Article 3, paragraph (21)), suppl-4201-21/art-3/par-21 — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-3/par-21 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-3/par-21
- suppl-4201-21/art-1/par-1/item-5: 附則第三条第十八項から第二十三項まで → 地方税法 附則第三条第二十二項 (Supplementary Provisions, Article 3, paragraph (22)), suppl-4201-21/art-3/par-22 — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-3/par-22 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-3/par-22
- suppl-4201-21/art-1/par-1/item-5: 附則第三条第十八項から第二十三項まで → 地方税法 附則第三条第二十三項 (Supplementary Provisions, Article 3, paragraph (23)), suppl-4201-21/art-3/par-23 — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-3/par-23 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-3/par-23
- suppl-4201-21/art-1/par-1/item-5: 第八条第十六項から第二十一項まで → 地方税法 附則第八条第十六項 (Supplementary Provisions, Article 8, paragraph (16)), suppl-4201-21/art-8/par-16 — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-8/par-16 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-8/par-16
- suppl-4201-21/art-1/par-1/item-5: 第八条第十六項から第二十一項まで → 地方税法 附則第八条第十七項 (Supplementary Provisions, Article 8, paragraph (17)), suppl-4201-21/art-8/par-17 — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-8/par-17 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-8/par-17
- suppl-4201-21/art-1/par-1/item-5: 第八条第十六項から第二十一項まで → 地方税法 附則第八条第十八項 (Supplementary Provisions, Article 8, paragraph (18)), suppl-4201-21/art-8/par-18 — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-8/par-18 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-8/par-18
- suppl-4201-21/art-1/par-1/item-5: 第八条第十六項から第二十一項まで → 地方税法 附則第八条第十九項 (Supplementary Provisions, Article 8, paragraph (19)), suppl-4201-21/art-8/par-19 — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-8/par-19 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-8/par-19
- suppl-4201-21/art-1/par-1/item-5: 第八条第十六項から第二十一項まで → 地方税法 附則第八条第二十項 (Supplementary Provisions, Article 8, paragraph (20)), suppl-4201-21/art-8/par-20 — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-8/par-20 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-8/par-20
- suppl-4201-21/art-1/par-1/item-5: 第八条第十六項から第二十一項まで → 地方税法 附則第八条第二十一項 (Supplementary Provisions, Article 8, paragraph (21)), suppl-4201-21/art-8/par-21 — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-8/par-21 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-8/par-21
- suppl-4201-21/art-1/par-1/item-6: 政党交付金の交付を受ける政党等に対する法人格の付与に関する法律（平成六年法律第百六号）第七条の二第一項 → e-Gov law 406AC1000000106, 第七条の二第一項 (Article 7-2, paragraph (1)), art-7-2/par-1 — not held in this collection
- suppl-4201-21/art-1/par-1/item-6: 医療法第四十二条の二第一項 → 医療法 第四十二条の二第一項 (Article 42-2, paragraph (1)), art-42-2/par-1 — https://japanlaw.org/en/medical-care-act/art-42-2/par-1 · https://japanlaw.org/l/323AC0000000205/art-42-2/par-1
- suppl-4201-21/art-1/par-1/item-6: 民法第三十四条 → 民法 第三十四条 (Article 34), art-34 — https://japanlaw.org/en/civil-code/art-34 · https://japanlaw.org/l/129AC0000000089/art-34
- suppl-4201-21/art-1/par-1/item-6: 次条 → 地方税法 附則第二条 (Supplementary Provisions, Article 2), suppl-4201-21/art-2 — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-2
- suppl-4201-21/art-1/par-1/item-6: 附則第四条第三項 → 地方税法 附則第四条第三項 (Supplementary Provisions, Article 4, paragraph (3)), suppl-4201-21/art-4/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-4/par-3
- suppl-4201-21/art-1/par-1/item-6: 第五条第二項 → 地方税法 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-4201-21/art-5/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-5/par-2
- suppl-4201-21/art-1/par-1/item-6: 第三項 → 地方税法 附則第五条第三項 (Supplementary Provisions, Article 5, paragraph (3)), suppl-4201-21/art-5/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-5/par-3
- suppl-4201-21/art-1/par-1/item-6: 第六条第四項 → 地方税法 附則第六条第四項 (Supplementary Provisions, Article 6, paragraph (4)), suppl-4201-21/art-6/par-4 — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-6/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-6/par-4
- suppl-4201-21/art-1/par-1/item-6: 第九条第三項 → 地方税法 附則第九条第三項 (Supplementary Provisions, Article 9, paragraph (3)), suppl-4201-21/art-9/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-9/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-9/par-3
- suppl-4201-21/art-1/par-1/item-6: 第十条第二項 → 地方税法 附則第十条第二項 (Supplementary Provisions, Article 10, paragraph (2)), suppl-4201-21/art-10/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-10/par-2
- suppl-4201-21/art-1/par-1/item-6: 第十六条第三項 → 地方税法 附則第十六条第三項 (Supplementary Provisions, Article 16, paragraph (3)), suppl-4201-21/art-16/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-16/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-16/par-3
- suppl-4201-21/art-1/par-1/item-8: 附則第六条第三項 → 地方税法 附則第六条第三項 (Supplementary Provisions, Article 6, paragraph (3)), suppl-4201-21/art-6/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-6/par-3
- suppl-4201-21/art-1/par-1/item-9: 附則第十条第三項 → 地方税法 附則第十条第三項 (Supplementary Provisions, Article 10, paragraph (3)), suppl-4201-21/art-10/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-10/par-3
- suppl-4201-21/art-1/par-1/item-11: 附則第六条第五項 → 地方税法 附則第六条第五項 (Supplementary Provisions, Article 6, paragraph (5)), suppl-4201-21/art-6/par-5 — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-6/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-6/par-5
- suppl-4201-21/art-2/par-1: 一般社団法人及び一般財団法人に関する法律及び公益社団法人及び公益財団法人の認定等に関する法律の施行に伴う関係法律の整備等に関する法律（平成十八年法律第五十号。以下「整備法」という。）第一条 → e-Gov law 418AC0000000050, 第一条 (Article 1), art-1 — not held in this collection
- suppl-4201-21/art-2/par-1: 整備法第二十五条第二項 → e-Gov law 418AC0000000050, 第二十五条第二項 (Article 25, paragraph (2)), art-25/par-2 — not held in this collection
- suppl-4201-21/art-3/par-2: 附則第三十五条の二第一項 → 地方税法 附則第三十五条の二第一項 (Supplementary Provisions, Article 35-2, paragraph (1)), suppl-3251-226/art-35-2/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2/par-1
- suppl-4201-21/art-3/par-2: 附則第三十五条の二の二第一項 → 地方税法 附則第三十五条の二の二第一項 (Supplementary Provisions, Article 35-2-2, paragraph (1)), suppl-3251-226/art-35-2-2/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-2-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-2/par-1
- suppl-4201-21/art-3/par-2: 同法第二十八条第一項 → 地方税法 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — https://japanlaw.org/en/local-tax-act/art-28/par-1 · https://japanlaw.org/l/325AC0000000226/art-28/par-1
- suppl-4201-21/art-3/par-3: 新法附則第三十五条の三第五項 → 地方税法 附則第三十五条の三第五項 (Supplementary Provisions, Article 35-3, paragraph (5)), suppl-3251-226/art-35-3/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-3/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3/par-5
- suppl-4201-21/art-3/par-3: 附則第三十五条の二の三第一項 → 地方税法 附則第三十五条の二の三第一項 (Supplementary Provisions, Article 35-2-3, paragraph (1)), suppl-3251-226/art-35-2-3/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-2-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-3/par-1
- suppl-4201-21/art-3/par-3: 第二項 → 地方税法 附則第三十五条の二の三第二項 (Supplementary Provisions, Article 35-2-3, paragraph (2)), suppl-3251-226/art-35-2-3/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-2-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-3/par-2
- suppl-4201-21/art-3/par-3: 附則第三十五条の二第一項 → 地方税法 附則第三十五条の二第一項 (Supplementary Provisions, Article 35-2, paragraph (1)), suppl-3251-226/art-35-2/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2/par-1
- suppl-4201-21/art-3/par-3: 附則第三十五条の三第三項 → 地方税法 附則第三十五条の三第三項 (Supplementary Provisions, Article 35-3, paragraph (3)), suppl-3251-226/art-35-3/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3/par-3
- suppl-4201-21/art-3/par-3: 同条第一項 → 地方税法 附則第三十五条の三第一項 (Supplementary Provisions, Article 35-3, paragraph (1)), suppl-3251-226/art-35-3/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3/par-1
- suppl-4201-21/art-3/par-5: 新法第二十三条第一項第十五号 → 地方税法 第二十三条第一項第十五号 (Article 23, paragraph (1), item (xv)), art-23/par-1/item-15 — https://japanlaw.org/en/local-tax-act/art-23/par-1/item-15 · https://japanlaw.org/l/325AC0000000226/art-23/par-1/item-15
- suppl-4201-21/art-3/par-5: 新法第七十一条の二十八 → 地方税法 第七十一条の二十八 (Article 71-28), art-71-28 — https://japanlaw.org/en/local-tax-act/art-71-28 · https://japanlaw.org/l/325AC0000000226/art-71-28
- suppl-4201-21/art-3/par-6: 新法第七十一条の五十一第二項 → 地方税法 第七十一条の五十一第二項 (Article 71-51, paragraph (2)), art-71-51/par-2 — https://japanlaw.org/en/local-tax-act/art-71-51/par-2 · https://japanlaw.org/l/325AC0000000226/art-71-51/par-2
- suppl-4201-21/art-3/par-6: 新法第七十一条の四十九 → 地方税法 第七十一条の四十九 (Article 71-49), art-71-49 — https://japanlaw.org/en/local-tax-act/art-71-49 · https://japanlaw.org/l/325AC0000000226/art-71-49
- suppl-4201-21/art-3/par-6: 第七十一条の五十一第三項 → 地方税法 第七十一条の五十一第三項 (Article 71-51, paragraph (3)), art-71-51/par-3 — https://japanlaw.org/en/local-tax-act/art-71-51/par-3 · https://japanlaw.org/l/325AC0000000226/art-71-51/par-3
- suppl-4201-21/art-3/par-7: 新法第三十七条の二 → 地方税法 第三十七条の二 (Article 37-2), art-37-2 — https://japanlaw.org/en/local-tax-act/art-37-2 · https://japanlaw.org/l/325AC0000000226/art-37-2
- suppl-4201-21/art-3/par-7: 新法第三十七条の二第一項 → 地方税法 第三十七条の二第一項 (Article 37-2, paragraph (1)), art-37-2/par-1 — https://japanlaw.org/en/local-tax-act/art-37-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-37-2/par-1
- suppl-4201-21/art-3/par-8: 附則第八条第六項 → 地方税法 附則第八条第六項 (Supplementary Provisions, Article 8, paragraph (6)), suppl-4201-21/art-8/par-6 — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-8/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-8/par-6
- suppl-4201-21/art-3/par-8: 地方税法第三十七条の二 → 地方税法 第三十七条の二 (Article 37-2), art-37-2 — https://japanlaw.org/en/local-tax-act/art-37-2 · https://japanlaw.org/l/325AC0000000226/art-37-2
- suppl-4201-21/art-3/par-8: 同条第一項第三号 → 地方税法 第三十七条の二第一項第三号 (Article 37-2, paragraph (1), item (iii)), art-37-2/par-1/item-3 — https://japanlaw.org/en/local-tax-act/art-37-2/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-37-2/par-1/item-3
- suppl-4201-21/art-3/par-9: 新法附則第三条の二の四第一項 → 地方税法 附則第三条の二の三第一項 (Supplementary Provisions, Article 3-2-3, paragraph (1)), suppl-3251-226/art-3-2-3/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-3-2-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-2-3/par-1
- suppl-4201-21/art-3/par-9: 第三項 → 地方税法 附則第三条の二の三第三項 (Supplementary Provisions, Article 3-2-3, paragraph (3)), suppl-3251-226/art-3-2-3/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-3-2-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-2-3/par-3
- suppl-4201-21/art-3/par-10: 新法附則第五条の五第一項 → 地方税法 附則第五条の五第一項 (Supplementary Provisions, Article 5-5, paragraph (1)), suppl-3251-226/art-5-5/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-5/par-1
- suppl-4201-21/art-3/par-10: 附則第三十三条の二第一項 → 地方税法 附則第三十三条の二第一項 (Supplementary Provisions, Article 33-2, paragraph (1)), suppl-3251-226/art-33-2/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-1
- suppl-4201-21/art-3/par-10: 附則第三十三条の三第一項 → 地方税法 附則第三十三条の三第一項 (Supplementary Provisions, Article 33-3, paragraph (1)), suppl-3251-226/art-33-3/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-3/par-1
- suppl-4201-21/art-3/par-10: 同項第五号 → 地方税法 附則第五条の五第一項第五号 (Supplementary Provisions, Article 5-5, paragraph (1), item (v)), suppl-3251-226/art-5-5/par-1/item-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5-5/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-5/par-1/item-5
- suppl-4201-21/art-3/par-10: 附則第三十四条第一項 → 地方税法 附則第三十四条第一項 (Supplementary Provisions, Article 34, paragraph (1)), suppl-3251-226/art-34/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34/par-1
- suppl-4201-21/art-3/par-11: 新法附則第六条第一項 → 地方税法 附則第六条第一項 (Supplementary Provisions, Article 6, paragraph (1)), suppl-3251-226/art-6/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-6/par-1
- suppl-4201-21/art-3/par-11: 第二項 → 地方税法 附則第六条第二項 (Supplementary Provisions, Article 6, paragraph (2)), suppl-3251-226/art-6/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-6/par-2
- suppl-4201-21/art-3/par-12: 新法附則第三十三条の二第一項 → 地方税法 附則第三十三条の二第一項 (Supplementary Provisions, Article 33-2, paragraph (1)), suppl-3251-226/art-33-2/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-1
- suppl-4201-21/art-3/par-12: この項 → 地方税法 附則第三条第十二項 (Supplementary Provisions, Article 3, paragraph (12)), suppl-4201-21/art-3/par-12 — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-3/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-3/par-12
- suppl-4201-21/art-3/par-13: 前項 → 地方税法 附則第三条第十二項 (Supplementary Provisions, Article 3, paragraph (12)), suppl-4201-21/art-3/par-12 — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-3/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-3/par-12
- suppl-4201-21/art-3/par-13: 新法附則第三十三条の二第三項 → 地方税法 附則第三十三条の二第三項 (Supplementary Provisions, Article 33-2, paragraph (3)), suppl-3251-226/art-33-2/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-3
- suppl-4201-21/art-3/par-13: 同項第一号 → 地方税法 附則第三十三条の二第三項第一号 (Supplementary Provisions, Article 33-2, paragraph (3), item (i)), suppl-3251-226/art-33-2/par-3/item-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-3/item-1
- suppl-4201-21/art-3/par-13: 附則第三十三条の二第一項 → 地方税法 附則第三十三条の二第一項 (Supplementary Provisions, Article 33-2, paragraph (1)), suppl-3251-226/art-33-2/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-1
- suppl-4201-21/art-3/par-14: 新法附則第三十五条の二の六第一項 → 地方税法 附則第三十五条の二の六第一項 (Supplementary Provisions, Article 35-2-6, paragraph (1)), suppl-3251-226/art-35-2-6/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-2-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-6/par-1
- suppl-4201-21/art-3/par-14: 第十二項 → 地方税法 附則第三条第十二項 (Supplementary Provisions, Article 3, paragraph (12)), suppl-4201-21/art-3/par-12 — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-3/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-3/par-12
- suppl-4201-21/art-3/par-14: 新法附則第三十五条の二の六第四項 → 地方税法 附則第三十五条の二の六第三項 (Supplementary Provisions, Article 35-2-6, paragraph (3)), suppl-3251-226/art-35-2-6/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-2-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-6/par-3
- suppl-4201-21/art-3/par-14: 新法附則第三十三条の二第一項 → 地方税法 附則第三十三条の二第一項 (Supplementary Provisions, Article 33-2, paragraph (1)), suppl-3251-226/art-33-2/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-1
- suppl-4201-21/art-3/par-15: 新法附則第三十五条の二の五 → 地方税法 附則第三十五条の二の五 (Supplementary Provisions, Article 35-2-5), suppl-3251-226/art-35-2-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-2-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-5
- suppl-4201-21/art-3/par-15: 同条第一項 → 地方税法 附則第三十五条の二の五第一項 (Supplementary Provisions, Article 35-2-5, paragraph (1)), suppl-3251-226/art-35-2-5/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-2-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-5/par-1
- suppl-4201-21/art-3/par-16: 新法附則第三十五条の二の六第一項から第十項まで → 地方税法 附則第三十五条の二の六第一項 (Supplementary Provisions, Article 35-2-6, paragraph (1)), suppl-3251-226/art-35-2-6/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-2-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-6/par-1
- suppl-4201-21/art-3/par-16: 新法附則第三十五条の二の六第一項から第十項まで → 地方税法 附則第三十五条の二の六第二項 (Supplementary Provisions, Article 35-2-6, paragraph (2)), suppl-3251-226/art-35-2-6/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-2-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-6/par-2
- suppl-4201-21/art-3/par-16: 新法附則第三十五条の二の六第一項から第十項まで → 地方税法 附則第三十五条の二の六第三項 (Supplementary Provisions, Article 35-2-6, paragraph (3)), suppl-3251-226/art-35-2-6/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-2-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-6/par-3
- suppl-4201-21/art-3/par-16: 新法附則第三十五条の二の六第一項から第十項まで → 地方税法 附則第三十五条の二の六第五項 (Supplementary Provisions, Article 35-2-6, paragraph (5)), suppl-3251-226/art-35-2-6/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-2-6/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-6/par-5
- suppl-4201-21/art-3/par-16: 新法附則第三十五条の二の六第一項から第十項まで → 地方税法 附則第三十五条の二の六第七項 (Supplementary Provisions, Article 35-2-6, paragraph (7)), suppl-3251-226/art-35-2-6/par-7 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-2-6/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-6/par-7
- suppl-4201-21/art-3/par-17: 附則第三十五条の二の三第一項 → 地方税法 附則第三十五条の二の三第一項 (Supplementary Provisions, Article 35-2-3, paragraph (1)), suppl-3251-226/art-35-2-3/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-2-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-3/par-1
- suppl-4201-21/art-3/par-17: 第二項 → 地方税法 附則第三十五条の二の三第二項 (Supplementary Provisions, Article 35-2-3, paragraph (2)), suppl-3251-226/art-35-2-3/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-2-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-3/par-2
- suppl-4201-21/art-3/par-17: 同条第一項 → 地方税法 附則第三十五条の二の六第一項 (Supplementary Provisions, Article 35-2-6, paragraph (1)), suppl-3251-226/art-35-2-6/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-2-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-6/par-1
- suppl-4201-21/art-3/par-17: 附則第三十五条の二第一項 → 地方税法 附則第三十五条の二第一項 (Supplementary Provisions, Article 35-2, paragraph (1)), suppl-3251-226/art-35-2/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2/par-1
- suppl-4201-21/art-3/par-19: 新法附則第三十五条の二の六第二項 → 地方税法 附則第三十五条の二の六第二項 (Supplementary Provisions, Article 35-2-6, paragraph (2)), suppl-3251-226/art-35-2-6/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-2-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-6/par-2
- suppl-4201-21/art-3/par-19: この項 → 地方税法 附則第三条第十九項 (Supplementary Provisions, Article 3, paragraph (19)), suppl-4201-21/art-3/par-19 — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-3/par-19 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-3/par-19
- suppl-4201-21/art-3/par-19: 新法附則第三十五条の二の二第二項 → 地方税法 附則第三十五条の二の二第二項 (Supplementary Provisions, Article 35-2-2, paragraph (2)), suppl-3251-226/art-35-2-2/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-2-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-2/par-2
- suppl-4201-21/art-3/par-19: 新法附則第三十五条の二第一項 → 地方税法 附則第三十五条の二第一項 (Supplementary Provisions, Article 35-2, paragraph (1)), suppl-3251-226/art-35-2/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2/par-1
- suppl-4201-21/art-3/par-19: 次項 → 地方税法 附則第三条第二十項 (Supplementary Provisions, Article 3, paragraph (20)), suppl-4201-21/art-3/par-20 — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-3/par-20 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-3/par-20
- suppl-4201-21/art-3/par-19: 新法附則第三十五条の二第五項 → 地方税法 附則第三十五条の二第五項 (Supplementary Provisions, Article 35-2, paragraph (5)), suppl-3251-226/art-35-2/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-2/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2/par-5
- suppl-4201-21/art-3/par-19: 新法第三十四条 → 地方税法 第三十四条 (Article 34), art-34 — https://japanlaw.org/en/local-tax-act/art-34 · https://japanlaw.org/l/325AC0000000226/art-34
- suppl-4201-21/art-3/par-20: 前項 → 地方税法 附則第三条第十九項 (Supplementary Provisions, Article 3, paragraph (19)), suppl-4201-21/art-3/par-19 — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-3/par-19 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-3/par-19
- suppl-4201-21/art-3/par-20: 新法附則第三十五条の二第五項 → 地方税法 附則第三十五条の二第五項 (Supplementary Provisions, Article 35-2, paragraph (5)), suppl-3251-226/art-35-2/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-2/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2/par-5
- suppl-4201-21/art-3/par-21: 第十九項 → 地方税法 附則第三条第十九項 (Supplementary Provisions, Article 3, paragraph (19)), suppl-4201-21/art-3/par-19 — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-3/par-19 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-3/par-19
- suppl-4201-21/art-3/par-21: 新法附則第三十五条の二第一項 → 地方税法 附則第三十五条の二第一項 (Supplementary Provisions, Article 35-2, paragraph (1)), suppl-3251-226/art-35-2/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2/par-1
- suppl-4201-21/art-3/par-22: 新法附則第三十五条の三第三項 → 地方税法 附則第三十五条の三第三項 (Supplementary Provisions, Article 35-3, paragraph (3)), suppl-3251-226/art-35-3/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3/par-3
- suppl-4201-21/art-3/par-22: 第十九項 → 地方税法 附則第三条第十九項 (Supplementary Provisions, Article 3, paragraph (19)), suppl-4201-21/art-3/par-19 — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-3/par-19 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-3/par-19
- suppl-4201-21/art-3/par-22: 新法附則第三十五条の二第一項 → 地方税法 附則第三十五条の二第一項 (Supplementary Provisions, Article 35-2, paragraph (1)), suppl-3251-226/art-35-2/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2/par-1
- suppl-4201-21/art-3/par-23: 前三項 → 地方税法 附則第三条第二十項 (Supplementary Provisions, Article 3, paragraph (20)), suppl-4201-21/art-3/par-20 — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-3/par-20 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-3/par-20
- suppl-4201-21/art-3/par-23: 前三項 → 地方税法 附則第三条第二十一項 (Supplementary Provisions, Article 3, paragraph (21)), suppl-4201-21/art-3/par-21 — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-3/par-21 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-3/par-21
- suppl-4201-21/art-3/par-23: 前三項 → 地方税法 附則第三条第二十二項 (Supplementary Provisions, Article 3, paragraph (22)), suppl-4201-21/art-3/par-22 — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-3/par-22 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-3/par-22
- suppl-4201-21/art-3/par-23: 第十九項 → 地方税法 附則第三条第十九項 (Supplementary Provisions, Article 3, paragraph (19)), suppl-4201-21/art-3/par-19 — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-3/par-19 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-3/par-19
- suppl-4201-21/art-4/par-3: 整備法第三十八条 → e-Gov law 418AC0000000050, 第三十八条 (Article 38), art-38 — not held in this collection
- suppl-4201-21/art-4/par-4: 新法第五十二条 → 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-4201-21/art-4/par-4: 同条第一項 → 地方税法 第五十二条第一項 (Article 52, paragraph (1)), art-52/par-1 — https://japanlaw.org/en/local-tax-act/art-52/par-1 · https://japanlaw.org/l/325AC0000000226/art-52/par-1
- suppl-4201-21/art-4/par-5: 附則第一条第六号 → 地方税法 附則第一条第一項第六号 (Supplementary Provisions, Article 1, paragraph (1), item (vi)), suppl-4201-21/art-1/par-1/item-6 — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-1/par-1/item-6
- suppl-4201-21/art-4/par-5: 新法第五十二条第一項 → 地方税法 第五十二条第一項 (Article 52, paragraph (1)), art-52/par-1 — https://japanlaw.org/en/local-tax-act/art-52/par-1 · https://japanlaw.org/l/325AC0000000226/art-52/par-1
- suppl-4201-21/art-4/par-6: 新法第五十五条の二 → 地方税法 第五十五条の二 (Article 55-2), art-55-2 — https://japanlaw.org/en/local-tax-act/art-55-2 · https://japanlaw.org/l/325AC0000000226/art-55-2
- suppl-4201-21/art-4/par-6: 新法第五十五条の二第一項 → 地方税法 第五十五条の二第一項 (Article 55-2, paragraph (1)), art-55-2/par-1 — https://japanlaw.org/en/local-tax-act/art-55-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-55-2/par-1
- suppl-4201-21/art-4/par-7: 新法第五十五条の三 → 地方税法 第五十五条の三 (Article 55-3), art-55-3 — https://japanlaw.org/en/local-tax-act/art-55-3 · https://japanlaw.org/l/325AC0000000226/art-55-3
- suppl-4201-21/art-4/par-7: 新法第五十五条の二第一項 → 地方税法 第五十五条の二第一項 (Article 55-2, paragraph (1)), art-55-2/par-1 — https://japanlaw.org/en/local-tax-act/art-55-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-55-2/par-1
- suppl-4201-21/art-5/par-1: この項 → 地方税法 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-4201-21/art-5/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-5/par-1
- suppl-4201-21/art-5/par-2: 附則第一条第六号 → 地方税法 附則第一条第一項第六号 (Supplementary Provisions, Article 1, paragraph (1), item (vi)), suppl-4201-21/art-1/par-1/item-6 — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-1/par-1/item-6
- suppl-4201-21/art-5/par-3: 附則第一条第六号 → 地方税法 附則第一条第一項第六号 (Supplementary Provisions, Article 1, paragraph (1), item (vi)), suppl-4201-21/art-1/par-1/item-6 — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-1/par-1/item-6
- suppl-4201-21/art-5/par-5: 新法第七十二条の二十三第二項 → 地方税法 第七十二条の二十三第二項 (Article 72-23, paragraph (2)), art-72-23/par-2 — https://japanlaw.org/en/local-tax-act/art-72-23/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-23/par-2
- suppl-4201-21/art-5/par-6: 新法第七十二条の三十九の二 → 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-4201-21/art-5/par-6: 新法第七十二条の三十九の二第一項 → 地方税法 第七十二条の三十九の二第一項 (Article 72-39-2, paragraph (1)), art-72-39-2/par-1 — https://japanlaw.org/en/local-tax-act/art-72-39-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-39-2/par-1
- suppl-4201-21/art-5/par-7: 新法第七十二条の三十九の三 → 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-4201-21/art-5/par-7: 新法第七十二条の三十九の二第一項 → 地方税法 第七十二条の三十九の二第一項 (Article 72-39-2, paragraph (1)), art-72-39-2/par-1 — https://japanlaw.org/en/local-tax-act/art-72-39-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-39-2/par-1
- suppl-4201-21/art-6/par-3: 附則第一条第八号 → 地方税法 附則第一条第一項第八号 (Supplementary Provisions, Article 1, paragraph (1), item (viii)), suppl-4201-21/art-1/par-1/item-8 — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-1/par-1/item-8 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-1/par-1/item-8
- suppl-4201-21/art-6/par-4: 附則第一条第六号 → 地方税法 附則第一条第一項第六号 (Supplementary Provisions, Article 1, paragraph (1), item (vi)), suppl-4201-21/art-1/par-1/item-6 — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-1/par-1/item-6
- suppl-4201-21/art-6/par-5: 附則第一条第十一号 → 地方税法 附則第一条第一項第十一号 (Supplementary Provisions, Article 1, paragraph (1), item (xi)), suppl-4201-21/art-1/par-1/item-11 — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-1/par-1/item-11 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-1/par-1/item-11
- suppl-4201-21/art-6/par-5: 民法第三十四条 → 民法 第三十四条 (Article 34), art-34 — https://japanlaw.org/en/civil-code/art-34 · https://japanlaw.org/l/129AC0000000089/art-34
- suppl-4201-21/art-8/par-2: 附則第三十五条の二第五項 → 地方税法 附則第三十五条の二第五項 (Supplementary Provisions, Article 35-2, paragraph (5)), suppl-3251-226/art-35-2/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-2/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2/par-5
- suppl-4201-21/art-8/par-2: 附則第三十五条の二の二第五項 → 地方税法 附則第三十五条の二の二第五項 (Supplementary Provisions, Article 35-2-2, paragraph (5)), suppl-3251-226/art-35-2-2/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-2-2/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-2/par-5
- suppl-4201-21/art-8/par-3: 新法附則第三十五条の三第十三項 → 地方税法 附則第三十五条の三第十三項 (Supplementary Provisions, Article 35-3, paragraph (13)), suppl-3251-226/art-35-3/par-13 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-3/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3/par-13
- suppl-4201-21/art-8/par-3: 附則第三十五条の二の三第四項 → 地方税法 附則第三十五条の二の三第四項 (Supplementary Provisions, Article 35-2-3, paragraph (4)), suppl-3251-226/art-35-2-3/par-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-2-3/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-3/par-4
- suppl-4201-21/art-8/par-3: 第五項 → 地方税法 附則第三十五条の二の三第五項 (Supplementary Provisions, Article 35-2-3, paragraph (5)), suppl-3251-226/art-35-2-3/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-2-3/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-3/par-5
- suppl-4201-21/art-8/par-3: 附則第三十五条の二第六項 → 地方税法 附則第三十五条の二第六項 (Supplementary Provisions, Article 35-2, paragraph (6)), suppl-3251-226/art-35-2/par-6 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-2/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2/par-6
- suppl-4201-21/art-8/par-3: 附則第三十五条の三第十一項 → 地方税法 附則第三十五条の三第十一項 (Supplementary Provisions, Article 35-3, paragraph (11)), suppl-3251-226/art-35-3/par-11 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-3/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3/par-11
- suppl-4201-21/art-8/par-3: 同条第六項 → 地方税法 附則第三十五条の三第六項 (Supplementary Provisions, Article 35-3, paragraph (6)), suppl-3251-226/art-35-3/par-6 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-3/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3/par-6
- suppl-4201-21/art-8/par-4: 新法第三百二十一条の七の二から第三百二十一条の七の十まで → 地方税法 第三百二十一条の七の十 (Article 321-7-10), art-321-7-10 — https://japanlaw.org/en/local-tax-act/art-321-7-10 · https://japanlaw.org/l/325AC0000000226/art-321-7-10
- suppl-4201-21/art-8/par-4: 新法第三百二十一条の七の二から第三百二十一条の七の十まで → 地方税法 第三百二十一条の七の二 (Article 321-7-2), art-321-7-2 — https://japanlaw.org/en/local-tax-act/art-321-7-2 · https://japanlaw.org/l/325AC0000000226/art-321-7-2
- suppl-4201-21/art-8/par-4: 新法第三百二十一条の七の二から第三百二十一条の七の十まで → 地方税法 第三百二十一条の七の三 (Article 321-7-3), art-321-7-3 — https://japanlaw.org/en/local-tax-act/art-321-7-3 · https://japanlaw.org/l/325AC0000000226/art-321-7-3
- suppl-4201-21/art-8/par-4: 新法第三百二十一条の七の二から第三百二十一条の七の十まで → 地方税法 第三百二十一条の七の四 (Article 321-7-4), art-321-7-4 — https://japanlaw.org/en/local-tax-act/art-321-7-4 · https://japanlaw.org/l/325AC0000000226/art-321-7-4
- suppl-4201-21/art-8/par-4: 新法第三百二十一条の七の二から第三百二十一条の七の十まで → 地方税法 第三百二十一条の七の五 (Article 321-7-5), art-321-7-5 — https://japanlaw.org/en/local-tax-act/art-321-7-5 · https://japanlaw.org/l/325AC0000000226/art-321-7-5
- suppl-4201-21/art-8/par-4: 新法第三百二十一条の七の二から第三百二十一条の七の十まで → 地方税法 第三百二十一条の七の六 (Article 321-7-6), art-321-7-6 — https://japanlaw.org/en/local-tax-act/art-321-7-6 · https://japanlaw.org/l/325AC0000000226/art-321-7-6
- suppl-4201-21/art-8/par-4: 新法第三百二十一条の七の二から第三百二十一条の七の十まで → 地方税法 第三百二十一条の七の七 (Article 321-7-7), art-321-7-7 — https://japanlaw.org/en/local-tax-act/art-321-7-7 · https://japanlaw.org/l/325AC0000000226/art-321-7-7
- suppl-4201-21/art-8/par-4: 新法第三百二十一条の七の二から第三百二十一条の七の十まで → 地方税法 第三百二十一条の七の八 (Article 321-7-8), art-321-7-8 — https://japanlaw.org/en/local-tax-act/art-321-7-8 · https://japanlaw.org/l/325AC0000000226/art-321-7-8
- suppl-4201-21/art-8/par-4: 新法第三百二十一条の七の二から第三百二十一条の七の十まで → 地方税法 第三百二十一条の七の九 (Article 321-7-9), art-321-7-9 — https://japanlaw.org/en/local-tax-act/art-321-7-9 · https://japanlaw.org/l/325AC0000000226/art-321-7-9
- suppl-4201-21/art-8/par-5: 新法第三百十四条の七 → 地方税法 第三百十四条の七 (Article 314-7), art-314-7 — https://japanlaw.org/en/local-tax-act/art-314-7 · https://japanlaw.org/l/325AC0000000226/art-314-7
- suppl-4201-21/art-8/par-5: 新法第三百十四条の七第一項 → 地方税法 第三百十四条の七第一項 (Article 314-7, paragraph (1)), art-314-7/par-1 — https://japanlaw.org/en/local-tax-act/art-314-7/par-1 · https://japanlaw.org/l/325AC0000000226/art-314-7/par-1
- suppl-4201-21/art-8/par-6: 地方税法第三百十四条の七 → 地方税法 第三百十四条の七 (Article 314-7), art-314-7 — https://japanlaw.org/en/local-tax-act/art-314-7 · https://japanlaw.org/l/325AC0000000226/art-314-7
- suppl-4201-21/art-8/par-6: 同条第一項第三号 → 地方税法 第三百十四条の七第一項第三号 (Article 314-7, paragraph (1), item (iii)), art-314-7/par-1/item-3 — https://japanlaw.org/en/local-tax-act/art-314-7/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-314-7/par-1/item-3
- suppl-4201-21/art-8/par-7: 新法附則第三条の二の四第二項 → 地方税法 附則第三条の二の三第二項 (Supplementary Provisions, Article 3-2-3, paragraph (2)), suppl-3251-226/art-3-2-3/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-3-2-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-2-3/par-2
- suppl-4201-21/art-8/par-7: 第三項 → 地方税法 附則第三条の二の三第三項 (Supplementary Provisions, Article 3-2-3, paragraph (3)), suppl-3251-226/art-3-2-3/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-3-2-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-2-3/par-3
- suppl-4201-21/art-8/par-8: 新法附則第五条の五第二項 → 地方税法 附則第五条の五第二項 (Supplementary Provisions, Article 5-5, paragraph (2)), suppl-3251-226/art-5-5/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-5/par-2
- suppl-4201-21/art-8/par-8: 附則第三十三条の二第五項 → 地方税法 附則第三十三条の二第五項 (Supplementary Provisions, Article 33-2, paragraph (5)), suppl-3251-226/art-33-2/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-5
- suppl-4201-21/art-8/par-8: 附則第三十三条の三第五項 → 地方税法 附則第三十三条の三第五項 (Supplementary Provisions, Article 33-3, paragraph (5)), suppl-3251-226/art-33-3/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-3/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-3/par-5
- suppl-4201-21/art-8/par-8: 同項第五号 → 地方税法 附則第五条の五第二項第五号 (Supplementary Provisions, Article 5-5, paragraph (2), item (v)), suppl-3251-226/art-5-5/par-2/item-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5-5/par-2/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-5/par-2/item-5
- suppl-4201-21/art-8/par-8: 附則第三十四条第四項 → 地方税法 附則第三十四条第四項 (Supplementary Provisions, Article 34, paragraph (4)), suppl-3251-226/art-34/par-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34/par-4
- suppl-4201-21/art-8/par-9: 新法附則第六条第四項 → 地方税法 附則第六条第四項 (Supplementary Provisions, Article 6, paragraph (4)), suppl-3251-226/art-6/par-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-6/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-6/par-4
- suppl-4201-21/art-8/par-9: 第五項 → 地方税法 附則第六条第五項 (Supplementary Provisions, Article 6, paragraph (5)), suppl-3251-226/art-6/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-6/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-6/par-5
- suppl-4201-21/art-8/par-10: 新法附則第三十三条の二第五項 → 地方税法 附則第三十三条の二第五項 (Supplementary Provisions, Article 33-2, paragraph (5)), suppl-3251-226/art-33-2/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-5
- suppl-4201-21/art-8/par-10: この項 → 地方税法 附則第八条第十項 (Supplementary Provisions, Article 8, paragraph (10)), suppl-4201-21/art-8/par-10 — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-8/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-8/par-10
- suppl-4201-21/art-8/par-11: 前項 → 地方税法 附則第八条第十項 (Supplementary Provisions, Article 8, paragraph (10)), suppl-4201-21/art-8/par-10 — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-8/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-8/par-10
- suppl-4201-21/art-8/par-11: 新法附則第三十三条の二第七項 → 地方税法 附則第三十三条の二第七項 (Supplementary Provisions, Article 33-2, paragraph (7)), suppl-3251-226/art-33-2/par-7 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-7
- suppl-4201-21/art-8/par-11: 同項第一号 → 地方税法 附則第三十三条の二第七項第一号 (Supplementary Provisions, Article 33-2, paragraph (7), item (i)), suppl-3251-226/art-33-2/par-7/item-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2/par-7/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-7/item-1
- suppl-4201-21/art-8/par-11: 附則第三十三条の二第五項 → 地方税法 附則第三十三条の二第五項 (Supplementary Provisions, Article 33-2, paragraph (5)), suppl-3251-226/art-33-2/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-5
- suppl-4201-21/art-8/par-12: 新法附則第三十五条の二の六第十一項 → 地方税法 附則第三十五条の二の六第十一項 (Supplementary Provisions, Article 35-2-6, paragraph (11)), suppl-3251-226/art-35-2-6/par-11 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-2-6/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-6/par-11
- suppl-4201-21/art-8/par-12: 第十項 → 地方税法 附則第八条第十項 (Supplementary Provisions, Article 8, paragraph (10)), suppl-4201-21/art-8/par-10 — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-8/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-8/par-10
- suppl-4201-21/art-8/par-12: 新法附則第三十五条の二の六第十四項 → 地方税法 附則第三十五条の二の六第十項 (Supplementary Provisions, Article 35-2-6, paragraph (10)), suppl-3251-226/art-35-2-6/par-10 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-2-6/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-6/par-10
- suppl-4201-21/art-8/par-12: 新法附則第三十三条の二第五項 → 地方税法 附則第三十三条の二第五項 (Supplementary Provisions, Article 33-2, paragraph (5)), suppl-3251-226/art-33-2/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-5
- suppl-4201-21/art-8/par-13: 新法附則第三十五条の二の五 → 地方税法 附則第三十五条の二の五 (Supplementary Provisions, Article 35-2-5), suppl-3251-226/art-35-2-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-2-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-5
- suppl-4201-21/art-8/par-13: 同条第一項 → 地方税法 附則第三十五条の二の五第一項 (Supplementary Provisions, Article 35-2-5, paragraph (1)), suppl-3251-226/art-35-2-5/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-2-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-5/par-1
- suppl-4201-21/art-8/par-14: 新法附則第三十五条の二の六第十一項から第二十項まで → 地方税法 附則第三十五条の二の六第十一項 (Supplementary Provisions, Article 35-2-6, paragraph (11)), suppl-3251-226/art-35-2-6/par-11 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-2-6/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-6/par-11
- suppl-4201-21/art-8/par-14: 新法附則第三十五条の二の六第十一項から第二十項まで → 地方税法 附則第三十五条の二の六第十二項 (Supplementary Provisions, Article 35-2-6, paragraph (12)), suppl-3251-226/art-35-2-6/par-12 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-2-6/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-6/par-12
- suppl-4201-21/art-8/par-14: 新法附則第三十五条の二の六第十一項から第二十項まで → 地方税法 附則第三十五条の二の六第十三項 (Supplementary Provisions, Article 35-2-6, paragraph (13)), suppl-3251-226/art-35-2-6/par-13 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-2-6/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-6/par-13
- suppl-4201-21/art-8/par-14: 新法附則第三十五条の二の六第十一項から第二十項まで → 地方税法 附則第三十五条の二の六第十四項 (Supplementary Provisions, Article 35-2-6, paragraph (14)), suppl-3251-226/art-35-2-6/par-14 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-2-6/par-14 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-6/par-14
- suppl-4201-21/art-8/par-17: この項 → 地方税法 附則第八条第十七項 (Supplementary Provisions, Article 8, paragraph (17)), suppl-4201-21/art-8/par-17 — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-8/par-17 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-8/par-17
- suppl-4201-21/art-8/par-17: 新法附則第三十五条の二の二第二項 → 地方税法 附則第三十五条の二の二第二項 (Supplementary Provisions, Article 35-2-2, paragraph (2)), suppl-3251-226/art-35-2-2/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-2-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-2/par-2
- suppl-4201-21/art-8/par-17: 新法附則第三十五条の二第六項 → 地方税法 附則第三十五条の二第六項 (Supplementary Provisions, Article 35-2, paragraph (6)), suppl-3251-226/art-35-2/par-6 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-2/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2/par-6
- suppl-4201-21/art-8/par-17: 次項 → 地方税法 附則第八条第十八項 (Supplementary Provisions, Article 8, paragraph (18)), suppl-4201-21/art-8/par-18 — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-8/par-18 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-8/par-18
- suppl-4201-21/art-8/par-17: 新法第三百十四条の二 → 地方税法 第三百十四条の二 (Article 314-2), art-314-2 — https://japanlaw.org/en/local-tax-act/art-314-2 · https://japanlaw.org/l/325AC0000000226/art-314-2
- suppl-4201-21/art-8/par-18: 前項 → 地方税法 附則第八条第十七項 (Supplementary Provisions, Article 8, paragraph (17)), suppl-4201-21/art-8/par-17 — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-8/par-17 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-8/par-17
- suppl-4201-21/art-8/par-19: 第十七項 → 地方税法 附則第八条第十七項 (Supplementary Provisions, Article 8, paragraph (17)), suppl-4201-21/art-8/par-17 — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-8/par-17 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-8/par-17
- suppl-4201-21/art-8/par-19: 新法附則第三十五条の二第六項 → 地方税法 附則第三十五条の二第六項 (Supplementary Provisions, Article 35-2, paragraph (6)), suppl-3251-226/art-35-2/par-6 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-2/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2/par-6
- suppl-4201-21/art-8/par-20: 新法附則第三十五条の三第十一項 → 地方税法 附則第三十五条の三第十一項 (Supplementary Provisions, Article 35-3, paragraph (11)), suppl-3251-226/art-35-3/par-11 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-3/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3/par-11
- suppl-4201-21/art-8/par-20: 第十七項 → 地方税法 附則第八条第十七項 (Supplementary Provisions, Article 8, paragraph (17)), suppl-4201-21/art-8/par-17 — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-8/par-17 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-8/par-17
- suppl-4201-21/art-8/par-20: 新法附則第三十五条の二第六項 → 地方税法 附則第三十五条の二第六項 (Supplementary Provisions, Article 35-2, paragraph (6)), suppl-3251-226/art-35-2/par-6 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-2/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2/par-6
- suppl-4201-21/art-8/par-21: 前三項 → 地方税法 附則第八条第十八項 (Supplementary Provisions, Article 8, paragraph (18)), suppl-4201-21/art-8/par-18 — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-8/par-18 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-8/par-18
- suppl-4201-21/art-8/par-21: 前三項 → 地方税法 附則第八条第十九項 (Supplementary Provisions, Article 8, paragraph (19)), suppl-4201-21/art-8/par-19 — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-8/par-19 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-8/par-19
- suppl-4201-21/art-8/par-21: 前三項 → 地方税法 附則第八条第二十項 (Supplementary Provisions, Article 8, paragraph (20)), suppl-4201-21/art-8/par-20 — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-8/par-20 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-8/par-20
- suppl-4201-21/art-8/par-21: 第十七項 → 地方税法 附則第八条第十七項 (Supplementary Provisions, Article 8, paragraph (17)), suppl-4201-21/art-8/par-17 — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-8/par-17 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-8/par-17
- suppl-4201-21/art-9/par-4: 新法第三百十二条 → 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-4201-21/art-9/par-4: 同条第一項 → 地方税法 第三百十二条第一項 (Article 312, paragraph (1)), art-312/par-1 — https://japanlaw.org/en/local-tax-act/art-312/par-1 · https://japanlaw.org/l/325AC0000000226/art-312/par-1
- suppl-4201-21/art-9/par-5: 附則第一条第六号 → 地方税法 附則第一条第一項第六号 (Supplementary Provisions, Article 1, paragraph (1), item (vi)), suppl-4201-21/art-1/par-1/item-6 — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-1/par-1/item-6
- suppl-4201-21/art-9/par-5: 新法第三百十二条第一項 → 地方税法 第三百十二条第一項 (Article 312, paragraph (1)), art-312/par-1 — https://japanlaw.org/en/local-tax-act/art-312/par-1 · https://japanlaw.org/l/325AC0000000226/art-312/par-1
- suppl-4201-21/art-9/par-5: 第五項 → 地方税法 第三百十二条第五項 (Article 312, paragraph (5)), art-312/par-5 — https://japanlaw.org/en/local-tax-act/art-312/par-5 · https://japanlaw.org/l/325AC0000000226/art-312/par-5
- suppl-4201-21/art-9/par-6: 新法第三百二十一条の十一の二 → 地方税法 第三百二十一条の十一の二 (Article 321-11-2), art-321-11-2 — https://japanlaw.org/en/local-tax-act/art-321-11-2 · https://japanlaw.org/l/325AC0000000226/art-321-11-2
- suppl-4201-21/art-9/par-6: 新法第三百二十一条の十一の二第一項 → 地方税法 第三百二十一条の十一の二第一項 (Article 321-11-2, paragraph (1)), art-321-11-2/par-1 — https://japanlaw.org/en/local-tax-act/art-321-11-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-11-2/par-1
- suppl-4201-21/art-10/par-1: 新法第三百九十四条 → 地方税法 第三百九十四条 (Article 394), art-394 — https://japanlaw.org/en/local-tax-act/art-394 · https://japanlaw.org/l/325AC0000000226/art-394
- suppl-4201-21/art-10/par-2: 新法第三百四十八条第二項第九号 → 地方税法 第三百四十八条第二項第九号 (Article 348, paragraph (2), item (ix)), art-348/par-2/item-9 — https://japanlaw.org/en/local-tax-act/art-348/par-2/item-9 · https://japanlaw.org/l/325AC0000000226/art-348/par-2/item-9
- suppl-4201-21/art-10/par-2: 第十二号 → 地方税法 第三百四十八条第二項第十二号 (Article 348, paragraph (2), item (xii)), art-348/par-2/item-12 — https://japanlaw.org/en/local-tax-act/art-348/par-2/item-12 · https://japanlaw.org/l/325AC0000000226/art-348/par-2/item-12
- suppl-4201-21/art-10/par-2: 第二十六号 → 地方税法 第三百四十八条第二項第二十六号 (Article 348, paragraph (2), item (xxvi)), art-348/par-2/item-26 — https://japanlaw.org/en/local-tax-act/art-348/par-2/item-26 · https://japanlaw.org/l/325AC0000000226/art-348/par-2/item-26
- suppl-4201-21/art-10/par-2: 第七項 → 地方税法 第三百四十八条第七項 (Article 348, paragraph (7)), art-348/par-7 — https://japanlaw.org/en/local-tax-act/art-348/par-7 · https://japanlaw.org/l/325AC0000000226/art-348/par-7
- suppl-4201-21/art-10/par-3: 新法第三百四十八条第二項第二十九号 → 地方税法 第三百四十八条第二項第二十九号 (Article 348, paragraph (2), item (xxix)), art-348/par-2/item-29 — https://japanlaw.org/en/local-tax-act/art-348/par-2/item-29 · https://japanlaw.org/l/325AC0000000226/art-348/par-2/item-29
- suppl-4201-21/art-10/par-3: 附則第一条第九号 → 地方税法 附則第一条第一項第九号 (Supplementary Provisions, Article 1, paragraph (1), item (ix)), suppl-4201-21/art-1/par-1/item-9 — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-1/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-1/par-1/item-9
- suppl-4201-21/art-11/par-1: 新法第三百八十九条第一項 → 地方税法 第三百八十九条第一項 (Article 389, paragraph (1)), art-389/par-1 — https://japanlaw.org/en/local-tax-act/art-389/par-1 · https://japanlaw.org/l/325AC0000000226/art-389/par-1
- suppl-4201-21/art-11/par-1: この条 → 地方税法 附則第十一条 (Supplementary Provisions, Article 11), suppl-4201-21/art-11 — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-11
- suppl-4201-21/art-11/par-2: 前項 → 地方税法 附則第十一条第一項 (Supplementary Provisions, Article 11, paragraph (1)), suppl-4201-21/art-11/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-11/par-1
- suppl-4201-21/art-11/par-2: 地方税法第四百十一条第二項 → 地方税法 第四百十一条第二項 (Article 411, paragraph (2)), art-411/par-2 — https://japanlaw.org/en/local-tax-act/art-411/par-2 · https://japanlaw.org/l/325AC0000000226/art-411/par-2
- suppl-4201-21/art-11/par-3: 地方税法第三百八十九条第一項 → 地方税法 第三百八十九条第一項 (Article 389, paragraph (1)), art-389/par-1 — https://japanlaw.org/en/local-tax-act/art-389/par-1 · https://japanlaw.org/l/325AC0000000226/art-389/par-1
- suppl-4201-21/art-11/par-4: 新法第三百八十九条第二項 → 地方税法 第三百八十九条第二項 (Article 389, paragraph (2)), art-389/par-2 — https://japanlaw.org/en/local-tax-act/art-389/par-2 · https://japanlaw.org/l/325AC0000000226/art-389/par-2
- suppl-4201-21/art-11/par-4: 第四項 → 地方税法 第三百八十九条第四項 (Article 389, paragraph (4)), art-389/par-4 — https://japanlaw.org/en/local-tax-act/art-389/par-4 · https://japanlaw.org/l/325AC0000000226/art-389/par-4
- suppl-4201-21/art-11/par-4: 第五項 → 地方税法 第三百八十九条第五項 (Article 389, paragraph (5)), art-389/par-5 — https://japanlaw.org/en/local-tax-act/art-389/par-5 · https://japanlaw.org/l/325AC0000000226/art-389/par-5
- suppl-4201-21/art-11/par-4: 第六項 → 地方税法 第三百八十九条第六項 (Article 389, paragraph (6)), art-389/par-6 — https://japanlaw.org/en/local-tax-act/art-389/par-6 · https://japanlaw.org/l/325AC0000000226/art-389/par-6
- suppl-4201-21/art-11/par-4: 第一号 → 地方税法 第三百八十九条第六項第一号 (Article 389, paragraph (6), item (i)), art-389/par-6/item-1 — https://japanlaw.org/en/local-tax-act/art-389/par-6/item-1 · https://japanlaw.org/l/325AC0000000226/art-389/par-6/item-1
- suppl-4201-21/art-11/par-4: 前項 → 地方税法 附則第十一条第三項 (Supplementary Provisions, Article 11, paragraph (3)), suppl-4201-21/art-11/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-11/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-11/par-3
- suppl-4201-21/art-11/par-5: 新法第三百九十条 → 地方税法 第三百九十条 (Article 390), art-390 — https://japanlaw.org/en/local-tax-act/art-390 · https://japanlaw.org/l/325AC0000000226/art-390
- suppl-4201-21/art-11/par-5: 第三項 → 地方税法 附則第十一条第三項 (Supplementary Provisions, Article 11, paragraph (3)), suppl-4201-21/art-11/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-11/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-11/par-3
- suppl-4201-21/art-11/par-5: 新法第三百九十九条 → 地方税法 第三百九十九条 (Article 399), art-399 — https://japanlaw.org/en/local-tax-act/art-399 · https://japanlaw.org/l/325AC0000000226/art-399
- suppl-4201-21/art-11/par-6: 地方税法第七百四十三条第一項 → 地方税法 第七百四十三条第一項 (Article 743, paragraph (1)), art-743/par-1 — https://japanlaw.org/en/local-tax-act/art-743/par-1 · https://japanlaw.org/l/325AC0000000226/art-743/par-1
- suppl-4201-21/art-11/par-6: 新法第四百条の二 → 地方税法 第四百条の二 (Article 400-2), art-400-2 — https://japanlaw.org/en/local-tax-act/art-400-2 · https://japanlaw.org/l/325AC0000000226/art-400-2
- suppl-4201-21/art-12/par-1: 次項 → 地方税法 附則第十二条第二項 (Supplementary Provisions, Article 12, paragraph (2)), suppl-4201-21/art-12/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-12/par-2
- suppl-4201-21/art-14/par-1: 新法附則第三十二条の三 → 地方税法 附則第三十二条の三 (Supplementary Provisions, Article 32-3), suppl-3251-226/art-32-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-32-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-32-3
- suppl-4201-21/art-16/par-3: 新法附則第十五条第十三項 → 地方税法 附則第十五条第八項 (Supplementary Provisions, Article 15, paragraph (8)), suppl-3251-226/art-15/par-8 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-8
- suppl-4201-21/art-17/par-1: 次項 → 地方税法 附則第十七条第二項 (Supplementary Provisions, Article 17, paragraph (2)), suppl-4201-21/art-17/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-17/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-17/par-2
- suppl-4201-21/art-17/par-2: 新法附則第三十五条の六 → 地方税法 附則第三十五条の六 (Supplementary Provisions, Article 35-6), suppl-3251-226/art-35-6 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-6
- suppl-4201-21/art-18/par-1: 附則第一条 → 地方税法 附則第一条 (Supplementary Provisions, Article 1), suppl-4201-21/art-1 — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-1
- suppl-4201-21/art-21/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-4201-21/art-10 — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-10
- suppl-4201-21/art-21/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-4201-21/art-11 — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-11
- suppl-4201-21/art-21/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-4201-21/art-12 — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-12
- suppl-4201-21/art-21/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-4201-21/art-13 — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-13
- suppl-4201-21/art-21/par-1: 附則第二条から前条まで → 地方税法 附則第十四条 (Supplementary Provisions, Article 14), suppl-4201-21/art-14 — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-14
- suppl-4201-21/art-21/par-1: 附則第二条から前条まで → 地方税法 附則第十五条 (Supplementary Provisions, Article 15), suppl-4201-21/art-15 — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-15
- suppl-4201-21/art-21/par-1: 附則第二条から前条まで → 地方税法 附則第十六条 (Supplementary Provisions, Article 16), suppl-4201-21/art-16 — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-16 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-16
- suppl-4201-21/art-21/par-1: 附則第二条から前条まで → 地方税法 附則第十七条 (Supplementary Provisions, Article 17), suppl-4201-21/art-17 — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-17
- suppl-4201-21/art-21/par-1: 附則第二条から前条まで → 地方税法 附則第十八条 (Supplementary Provisions, Article 18), suppl-4201-21/art-18 — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-18
- suppl-4201-21/art-21/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-4201-21/art-2 — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-2
- suppl-4201-21/art-21/par-1: 附則第二条から前条まで → 地方税法 附則第二十条の二 (Supplementary Provisions, Article 20-2), suppl-4201-21/art-20-2 — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-20-2 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-20-2
- suppl-4201-21/art-21/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-4201-21/art-3 — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-3
- suppl-4201-21/art-21/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-4201-21/art-4 — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-4
- suppl-4201-21/art-21/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-4201-21/art-5 — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-5
- suppl-4201-21/art-21/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-4201-21/art-6 — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-6
- suppl-4201-21/art-21/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-4201-21/art-7 — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-7
- suppl-4201-21/art-21/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-4201-21/art-8 — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-8
- suppl-4201-21/art-21/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-4201-21/art-9 — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-9
## Cited by
43 provisions cite this one. No official source publishes this direction.
- 地方税法 附則第十五条第十五項（固定資産税等の課税標準の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-15/par-15 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-15/par-15
- 地方税法 附則第一条第一項第二号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-1/par-1/item-2
- 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-4201-21/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-1/par-1/item-3
- 地方税法 附則第一条第一項第四号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-1/par-1/item-4
- 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-4201-21/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-1/par-1/item-5
- 地方税法 附則第一条第一項第六号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-1/par-1/item-6
- 地方税法 附則第一条第一項第八号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-1/par-1/item-8 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-1/par-1/item-8
- 地方税法 附則第一条第一項第九号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-1/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-1/par-1/item-9
- 地方税法 附則第一条第一項第十一号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-1/par-1/item-11 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-1/par-1/item-11
- 地方税法 附則第三条第八項（個人の道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-3/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-3/par-8
- 地方税法 附則第三条第十二項（個人の道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-3/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-3/par-12
- 地方税法 附則第三条第十三項（個人の道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-3/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-3/par-13
- 地方税法 附則第三条第十四項（個人の道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-3/par-14 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-3/par-14
- 地方税法 附則第三条第十九項（個人の道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-3/par-19 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-3/par-19
- 地方税法 附則第三条第二十項（個人の道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-3/par-20 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-3/par-20
- 地方税法 附則第三条第二十一項（個人の道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-3/par-21 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-3/par-21
- 地方税法 附則第三条第二十二項（個人の道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-3/par-22 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-3/par-22
- 地方税法 附則第三条第二十三項（個人の道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-3/par-23 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-3/par-23
- 地方税法 附則第四条第五項（法人の道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-4/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-4/par-5
- 地方税法 附則第五条第一項（事業税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-5/par-1
- 地方税法 附則第五条第二項（事業税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-5/par-2
- 地方税法 附則第五条第三項（事業税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-5/par-3
- 地方税法 附則第六条第三項（不動産取得税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-6/par-3
- 地方税法 附則第六条第四項（不動産取得税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-6/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-6/par-4
- 地方税法 附則第六条第五項（不動産取得税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-6/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-6/par-5
- 地方税法 附則第八条第十項（個人の市町村民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-8/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-8/par-10
- 地方税法 附則第八条第十一項（個人の市町村民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-8/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-8/par-11
- 地方税法 附則第八条第十二項（個人の市町村民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-8/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-8/par-12
- 地方税法 附則第八条第十七項（個人の市町村民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-8/par-17 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-8/par-17
- 地方税法 附則第八条第十八項（個人の市町村民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-8/par-18 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-8/par-18
- 地方税法 附則第八条第十九項（個人の市町村民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-8/par-19 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-8/par-19
- 地方税法 附則第八条第二十項（個人の市町村民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-8/par-20 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-8/par-20
- 地方税法 附則第八条第二十一項（個人の市町村民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-8/par-21 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-8/par-21
- 地方税法 附則第九条第五項（法人の市町村民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-9/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-9/par-5
- 地方税法 附則第十条第三項（固定資産税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-10/par-3
- 地方税法 附則第十一条第一項 — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-11/par-1
- 地方税法 附則第十一条第二項 — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-11/par-2
- 地方税法 附則第十一条第四項 — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-11/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-11/par-4
- 地方税法 附則第十一条第五項 — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-11/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-11/par-5
- 地方税法 附則第十二条第一項（自動車取得税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-12/par-1
- 地方税法 附則第十七条第一項（国民健康保険税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-17/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-17/par-1
- 地方税法 附則第十八条第一項（罰則に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-18/par-1
- 地方税法 附則第二十一条第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-21/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-21/par-1
---
## Sources
- e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), retrieved 2026-10-27
- Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-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-20261027T214204-229, 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-20261027T214204-251, 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-20261027T214204-276, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T214204-276, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-277, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T214204-277, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-278, 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