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

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- Law: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号
- English title "Local Tax Act": Ministry of Justice translation database, which lists the title
- Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 附　則 (Supplementary Provisions) — address `suppl-4221-4`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4221-4
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4221-4
- Every provision below carries its address and both URLs on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.

Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.

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## 附　則 平成二二年三月三一日法律第四号
<sup>suppl-4221-4 · https://japanlaw.org/en/local-tax-act/suppl-4221-4 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4221-4/art-1 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-1</sup>

**第一項**  この法律は、平成二十二年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
<sup>suppl-4221-4/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-1/par-1</sup>
This Act comes into effect on April 1, 2010; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
<sup>machine translation, not official</sup>

  **一**  第一条中地方税法第五十三条第三十五項及び第三十六項の改正規定（「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」を「租税条約等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」に改める部分に限る。）、同法第五十五条の二第一項の改正規定（「締約国」の下に「又は締約者」を加え、「条約相手国」を「条約相手国等」に改める部分に限る。）、同法第五十五条の四第一項の改正規定（「条約相手国」を「条約相手国等」に改める部分に限る。）、同法第七十二条の二十四の十一第一項の改正規定（「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」を「租税条約等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」に改める部分に限る。）、同法第七十二条の三十九の二第一項の改正規定（「締約国」の下に「又は締約者」を加え、「条約相手国」を「条約相手国等」に改める部分に限る。）、同法第七十二条の三十九の四第一項の改正規定、同法第三百二十一条の八第三十一項及び第三十二項の改正規定（「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」を「租税条約等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」に改める部分に限る。）、同法第三百二十一条の十一の二第一項の改正規定（「締約国」の下に「又は締約者」を加え、「条約相手国」を「条約相手国等」に改める部分に限る。）並びに同法第三百二十一条の十一の三第一項の改正規定（「条約相手国」を「条約相手国等」に改める部分に限る。）並びに同法附則第五条の四第一項第二号ロ及び第六項第二号ロの改正規定　平成二十二年六月一日
  <sup>suppl-4221-4/art-1/par-1/item-1 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-1/par-1/item-1</sup>
  The provisions of Article 1 amending Article 53, paragraphs (35) and (36) of the Local Tax Act (limited to the part replacing "Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties" with "Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc."), the provisions amending Article 55-2, paragraph (1) of that Act (limited to the part adding "or contracting party" after "contracting state" and replacing "treaty partner state" with "treaty partner state, etc."), the provisions amending Article 55-4, paragraph (1) of that Act (limited to the part replacing "treaty partner state" with "treaty partner state, etc."), the provisions amending Article 72-24-11, paragraph (1) of that Act (limited to the part replacing "Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties" with "Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc."), the provisions amending Article 72-39-2, paragraph (1) of that Act (limited to the part adding "or contracting party" after "contracting state" and replacing "treaty partner state" with "treaty partner state, etc."), the provisions amending Article 72-39-4, paragraph (1) of that Act, the provisions amending Article 321-8, paragraphs (31) and (32) of that Act (limited to the part replacing "Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties" with "Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc."), the provisions amending Article 321-11-2, paragraph (1) of that Act (limited to the part adding "or contracting party" after "contracting state" and replacing "treaty partner state" with "treaty partner state, etc."), and the provisions amending Article 321-11-3, paragraph (1) of that Act (limited to the part replacing "treaty partner state" with "treaty partner state, etc."), and the provisions amending Article 5-4, paragraph (1), item (ii), (b) and paragraph (6), item (ii), (b) of the Supplementary Provisions of that Act: June 1, 2010;
  <sup>machine translation, not official</sup>

  **二**  第一条中地方税法第十五条の四第一項第一号、第十七条の六第二項及び第二十条の九の三第五項の改正規定、同法第二十三条第一項の改正規定（同項第四号の四の改正規定を除く。）、同法第二十四条の二、第五十一条第二項及び第五十二条の改正規定、同法第五十三条の改正規定（同条第四項の改正規定、同条第六項、第十一項、第十五項及び第十九項の改正規定（「、第四十二条の十一第五項」を削る部分に限る。）並びに同条第三十五項及び第三十六項の改正規定（「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」を「租税条約等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」に改める部分に限る。）を除く。）、同法第五十三条の二、第五十四条第一項及び第五十五条の改正規定、同法第五十五条の二第一項の改正規定（「締約国」の下に「又は締約者」を加え、「条約相手国」を「条約相手国等」に改める部分を除く。）、同法第五十五条の三第一項の改正規定、同法第五十五条の四第一項の改正規定（「条約相手国」を「条約相手国等」に改める部分を除く。）、同法第五十六条、第五十七条第二項、第六十二条から第六十四条まで、第六十五条の二第一項及び第七十一条の二十六第一項、第七十二条から第七十二条の二の二まで並びに第七十二条の三第三項の改正規定、同法第七十二条の五の二を削る改正規定、同法第七十二条の六、第七十二条の七第二項及び第七十二条の十二第一号の改正規定、同法第七十二条の十三の改正規定（同条第十四項の改正規定（「第二条第十二号の七の五」を「第二条第十二号の七の七」に改める部分に限る。）を除く。）、同法第七十二条の十八ただし書の改正規定、同法第七十二条の二十一第一項の改正規定（「ついては」の下に「、第三項に規定する場合を除き」を加える部分に限る。）、同条第五項を同条第七項とし、同条第四項を同条第六項とし、同条第三項を同条第五項とし、同条第二項の次に二項を加える改正規定、同法第七十二条の二十三、第七十二条の二十四の四及び第七十二条の二十四の六から第七十二条の二十四の十までの改正規定、同法第七十二条の二十四の十一第一項の改正規定（「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」を「租税条約等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」に改める部分を除く。）、同法第七十二条の二十五第一項、第七十二条の二十九から第七十二条の三十四まで、第七十二条の三十七第一項、第七十二条の三十八の見出し及び同条第一項、第七十二条の三十八の二第一項及び第四項並びに第七十二条の三十九の改正規定、同法第七十二条の三十九の二第一項の改正規定（「締約国」の下に「又は締約者」を加え、「条約相手国」を「条約相手国等」に改める部分を除く。）、同法第七十二条の三十九の三第一項、第七十二条の四十第一項、第七十二条の四十一及び第七十二条の四十一の二第四項の改正規定、同法第七十二条の四十一の五を削る改正規定、同法第七十二条の四十三第四項、第七十二条の四十四、第七十二条の四十五の二、第七十二条の四十六第一項、第七十二条の四十八第一項及び第四項第一号、第七十三条の七第二号の四並びに第七十四条の五の改正規定、同法第二百九十二条第一項の改正規定（同項第四号の四の改正規定を除く。）、同法第二百九十四条の二、第三百十二条及び第三百十四条の四第二項の改正規定、同法第三百二十一条の八の改正規定（同条第四項の改正規定、同条第六項、第十一項、第十五項及び第十九項の改正規定（「、第四十二条の十一第五項」を削る部分に限る。）並びに同条第三十一項及び第三十二項の改正規定（「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」を「租税条約等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」に改める部分に限る。）を除く。）、同法第三百二十一条の八の二、第三百二十一条の九第一項及び第三百二十一条の十一の改正規定、同法第三百二十一条の十一の二第一項の改正規定（「締約国」の下に「又は締約者」を加え、「条約相手国」を「条約相手国等」に改める部分を除く。）、同法第三百二十一条の十一の三第一項の改正規定（「条約相手国」を「条約相手国等」に改める部分を除く。）並びに同法第三百二十一条の十二、第三百二十一条の十三第二項、第三百二十四条第一項、第三百二十六条、第四百六十八条、第七百三十四条第三項及び第七百四十八条の改正規定並びに同法附則第三条の二の四第三項並びに第八条第二項及び第五項の改正規定、同法附則第八条の二の改正規定（同条第二項の改正規定（「第五十三条第六項、第十一項、第十五項及び第十九項並びに第三百二十一条の八第六項、第十一項、第十五項及び第十九項」を「第五十三条第五項、第九項、第十二項及び第十五項並びに第三百二十一条の八第五項、第九項、第十二項及び第十五項」に改める部分に限る。）及び同条第三項の改正規定に限る。）、同法附則第九条第五項の改正規定（「第七十二条の二十一第三項」を「第七十二条の二十一第五項」に改める部分及び「第七十二条の二十一第四項」を「第七十二条の二十一第六項」に改める部分に限る。）、同条第六項から第八項までの改正規定（「第七十二条の二十一第四項」を「第七十二条の二十一第六項」に改める部分に限る。）、同条第十六項の改正規定（「第七十二条の二十一第三項」を「第七十二条の二十一第五項」に、「第七十二条の二十一第四項」を「第七十二条の二十一第六項」に改める部分に限る。）、同法附則第九条の二、第九条の二の二、第十二条の二及び第三十条の二の改正規定並びに同法附則第四十一条の改正規定（同条第三項の改正規定及び同条に一項を加える改正規定を除く。）並びに附則第三条第十一項、第四条第二項及び第三項、第六条、第十条第十二項、第十二条（同条第八項を除く。）並びに第二十条から第二十二条までの規定　平成二十二年十月一日
  <sup>suppl-4221-4/art-1/par-1/item-2 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-1/par-1/item-2</sup>
  The provisions of Article 1 amending Article 15-4, paragraph (1), item (i), Article 17-6, paragraph (2) and Article 20-9-3, paragraph (5) of the Local Tax Act, the provisions amending Article 23, paragraph (1) of that Act (excluding the provisions amending item (iv)-4 of that paragraph), the provisions amending Articles 24-2, 51, paragraph (2) and 52 of that Act, the provisions amending Article 53 of that Act (excluding the provisions amending paragraph (4) of that Article, the provisions amending paragraphs (6), (11), (15) and (19) of that Article (limited to the part deleting ", Article 42-11, paragraph (5)"), and the provisions amending paragraphs (35) and (36) of that Article (limited to the part replacing "Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties" with "Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc.")), the provisions amending Articles 53-2, 54, paragraph (1) and 55 of that Act, the provisions amending Article 55-2, paragraph (1) of that Act (excluding the part adding "or contracting party" after "contracting state" and replacing "treaty partner state" with "treaty partner state, etc."), the provisions amending Article 55-3, paragraph (1) of that Act, the provisions amending Article 55-4, paragraph (1) of that Act (excluding the part replacing "treaty partner state" with "treaty partner state, etc."), the provisions amending Articles 56, 57, paragraph (2), 62 through 64, 65-2, paragraph (1) and 71-26, paragraph (1), Articles 72 through 72-2-2 and Article 72-3, paragraph (3) of that Act, the provisions deleting Article 72-5-2 of that Act, the provisions amending Articles 72-6, 72-7, paragraph (2) and 72-12, item (i) of that Act, the provisions amending Article 72-13 of that Act (excluding the provisions amending paragraph (14) of that Article (limited to the part replacing "Article 2, item (xii)-7-5" with "Article 2, item (xii)-7-7")), the provisions amending the proviso to Article 72-18 of that Act, the provisions amending Article 72-21, paragraph (1) of that Act (limited to the part adding ", except in the case prescribed in paragraph (3)," after "with regard to"), and the provisions renumbering paragraph (5) of that Article as paragraph (7), paragraph (4) as paragraph (6) and paragraph (3) as paragraph (5), and adding two paragraphs after paragraph (2), the provisions amending Articles 72-23, 72-24-4 and 72-24-6 through 72-24-10 of that Act, the provisions amending Article 72-24-11, paragraph (1) of that Act (excluding the part replacing "Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties" with "Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc."), the provisions amending Article 72-25, paragraph (1), Articles 72-29 through 72-34, Article 72-37, paragraph (1), the heading of Article 72-38 and paragraph (1) of that Article, Article 72-38-2, paragraphs (1) and (4), and Article 72-39 of that Act, the provisions amending Article 72-39-2, paragraph (1) of that Act (excluding the part adding "or contracting party" after "contracting state" and replacing "treaty partner state" with "treaty partner state, etc."), the provisions amending Articles 72-39-3, paragraph (1), 72-40, paragraph (1), 72-41 and 72-41-2, paragraph (4) of that Act, the provisions deleting Article 72-41-5 of that Act, the provisions amending Article 72-43, paragraph (4), Articles 72-44, 72-45-2, 72-46, paragraph (1), Article 72-48, paragraph (1) and paragraph (4), item (i), Article 73-7, item (ii)-4 and Article 74-5 of that Act, the provisions amending Article 292, paragraph (1) of that Act (excluding the provisions amending item (iv)-4 of that paragraph), the provisions amending Articles 294-2, 312 and 314-4, paragraph (2) of that Act, the provisions amending Article 321-8 of that Act (excluding the provisions amending paragraph (4) of that Article, the provisions amending paragraphs (6), (11), (15) and (19) of that Article (limited to the part deleting ", Article 42-11, paragraph (5)"), and the provisions amending paragraphs (31) and (32) of that Article (limited to the part replacing "Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties" with "Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc.")), the provisions amending Articles 321-8-2, 321-9, paragraph (1) and 321-11 of that Act, the provisions amending Article 321-11-2, paragraph (1) of that Act (excluding the part adding "or contracting party" after "contracting state" and replacing "treaty partner state" with "treaty partner state, etc."), the provisions amending Article 321-11-3, paragraph (1) of that Act (excluding the part replacing "treaty partner state" with "treaty partner state, etc."), the provisions amending Articles 321-12, 321-13, paragraph (2), 324, paragraph (1), 326, 468, 734, paragraph (3) and 748 of that Act, and the provisions amending Article 3-2-4, paragraph (3) and Article 8, paragraphs (2) and (5) of the Supplementary Provisions of that Act, the provisions amending Article 8-2 of the Supplementary Provisions of that Act (limited to the provisions amending paragraph (2) of that Article (limited to the part replacing "Article 53, paragraphs (6), (11), (15) and (19), and Article 321-8, paragraphs (6), (11), (15) and (19)" with "Article 53, paragraphs (5), (9), (12) and (15), and Article 321-8, paragraphs (5), (9), (12) and (15)") and the provisions amending paragraph (3) of that Article), the provisions amending Article 9, paragraph (5) of the Supplementary Provisions of that Act (limited to the part replacing "Article 72-21, paragraph (3)" with "Article 72-21, paragraph (5)" and the part replacing "Article 72-21, paragraph (4)" with "Article 72-21, paragraph (6)"), the provisions amending paragraphs (6) through (8) of that Article (limited to the part replacing "Article 72-21, paragraph (4)" with "Article 72-21, paragraph (6)"), the provisions amending paragraph (16) of that Article (limited to the part replacing "Article 72-21, paragraph (3)" with "Article 72-21, paragraph (5)" and "Article 72-21, paragraph (4)" with "Article 72-21, paragraph (6)"), the provisions amending Articles 9-2, 9-2-2, 12-2 and 30-2 of the Supplementary Provisions of that Act, and the provisions amending Article 41 of the Supplementary Provisions of that Act (excluding the provisions amending paragraph (3) of that Article and the provisions adding one paragraph to that Article), and the provisions of Article 3, paragraph (11), Article 4, paragraphs (2) and (3), Article 6, Article 10, paragraph (12), Article 12 (excluding paragraph (8) of that Article) and Articles 20 through 22 of the Supplementary Provisions: October 1, 2010;
  <sup>machine translation, not official</sup>

  **三**  第一条中地方税法第四十五条の三の次に二条を加える改正規定、同法第四十六条第五項、第七十二条の五十九第一項及び第百五十一条の二の改正規定、同法第三百十七条の三の次に二条を加える改正規定並びに同法第三百二十五条、第三百五十四条の二、第六百五条及び第七百一条の五十五第一項の改正規定並びに附則第三条第四項から第六項まで及び第十条第四項から第六項までの規定　平成二十三年一月一日
  <sup>suppl-4221-4/art-1/par-1/item-3 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-1/par-1/item-3</sup>
  The provisions of Article 1 adding two Articles after Article 45-3 of the Local Tax Act, the provisions amending Article 46, paragraph (5), Article 72-59, paragraph (1) and Article 151-2 of that Act, the provisions adding two Articles after Article 317-3 of that Act, and the provisions amending Articles 325, 354-2, 605 and 701-55, paragraph (1) of that Act, and Article 3, paragraphs (4) through (6) and Article 10, paragraphs (4) through (6) of the Supplementary Provisions: January 1, 2011;
  <sup>machine translation, not official</sup>

  **四**  第一条中地方税法の本則に一章を加える改正規定（同法第七百五十九条に係る部分に限る。）並びに同法附則第五条の四第一項第二号ハ及び第六項第二号ハの改正規定（「及び」を「並びに」に改める部分及び「から」を「及び第十条の二の二から」に改める部分を除く。）　平成二十三年四月一日
  <sup>suppl-4221-4/art-1/par-1/item-4 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-1/par-1/item-4</sup>
  The provisions of Article 1 adding a Chapter to the main provisions of the Local Tax Act (limited to the part relating to Article 759 of that Act), and the provisions amending Article 5-4, paragraph (1), item (ii), (c) and paragraph (6), item (ii), (c) of the Supplementary Provisions of that Act (excluding the part replacing "及び" (and) with "並びに" (and, joining larger groups) and the part replacing "through" with "and Article 10-2-2 through"): April 1, 2011;
  <sup>machine translation, not official</sup>

  **五**  第一条中地方税法第三十四条第一項第六号、第十号及び第十一号、第四項並びに第五項の改正規定、同条第七項の改正規定（「及び第五号の二」を削る部分を除く。）、同条第九項、同法第三十七条、第四十五条の二第一項並びに第三百十四条の二第一項第六号、第十号及び第十一号、第四項並びに第五項の改正規定、同条第七項の改正規定（「及び第五号の二」を削る部分を除く。）並びに同条第九項、同法第三百十四条の六及び第三百十七条の二第一項の改正規定並びに附則第三条第三項及び第十条第三項の規定　平成二十四年一月一日
  <sup>suppl-4221-4/art-1/par-1/item-5 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-1/par-1/item-5</sup>
  The provisions of Article 1 amending Article 34, paragraph (1), items (vi), (x) and (xi), and paragraphs (4) and (5) of the Local Tax Act, the provisions amending paragraph (7) of that Article (excluding the part deleting "and item (v)-2"), paragraph (9) of that Article, Articles 37 and 45-2, paragraph (1) of that Act, and Article 314-2, paragraph (1), items (vi), (x) and (xi), and paragraphs (4) and (5) of that Act, the provisions amending paragraph (7) of that Article (excluding the part deleting "and item (v)-2") and paragraph (9) of that Article, and the provisions amending Articles 314-6 and 317-2, paragraph (1) of that Act, and Article 3, paragraph (3) and Article 10, paragraph (3) of the Supplementary Provisions: January 1, 2012;
  <sup>machine translation, not official</sup>

  **六**  第一条中地方税法の本則に一章を加える改正規定（同法第七百五十八条に係る部分に限る。）　平成二十四年四月一日
  <sup>suppl-4221-4/art-1/par-1/item-6 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-1/par-1/item-6</sup>
  The provisions of Article 1 adding a Chapter to the main provisions of the Local Tax Act (limited to the part relating to Article 758 of that Act): April 1, 2012;
  <sup>machine translation, not official</sup>

  **七**  第一条中地方税法第三十四条第一項第五号及び第五号の二並びに第六項の改正規定、同条第七項の改正規定（「及び第五号の二」を削る部分に限る。）、同条第八項並びに同法第三百十四条の二第一項第五号及び第五号の二並びに第六項の改正規定、同条第七項の改正規定（「及び第五号の二」を削る部分に限る。）並びに同条第八項の改正規定並びに附則第三条第二項及び第十条第二項の規定　平成二十五年一月一日
  <sup>suppl-4221-4/art-1/par-1/item-7 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-1/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-1/par-1/item-7</sup>
  The provisions of Article 1 amending Article 34, paragraph (1), items (v) and (v)-2, and paragraph (6) of the Local Tax Act, the provisions amending paragraph (7) of that Article (limited to the part deleting "and item (v)-2"), paragraph (8) of that Article, and Article 314-2, paragraph (1), items (v) and (v)-2, and paragraph (6) of that Act, the provisions amending paragraph (7) of that Article (limited to the part deleting "and item (v)-2") and the provisions amending paragraph (8) of that Article, and Article 3, paragraph (2) and Article 10, paragraph (2) of the Supplementary Provisions: January 1, 2013;
  <sup>machine translation, not official</sup>

  **七の二**  第一条中地方税法附則第三十五条の二の二第二項の改正規定及び同法附則第三十五条の三の次に一条を加える改正規定並びに附則第三条第九項及び第十条第十項の規定　平成二十七年一月一日
  <sup>suppl-4221-4/art-1/par-1/item-7-2 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-1/par-1/item-7-2 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-1/par-1/item-7-2</sup>
  The provisions of Article 1 amending Article 35-2-2, paragraph (2) of the Supplementary Provisions of the Local Tax Act and adding one Article after Article 35-3 of the Supplementary Provisions of that Act, and the provisions of Article 3, paragraph (9) and Article 10, paragraph (10) of the Supplementary Provisions: January 1, 2015;
  <sup>machine translation, not official</sup>

  **八**  第一条中地方税法第三百四十八条第二項第七号の二の改正規定　自然公園法及び自然環境保全法の一部を改正する法律（平成二十一年法律第四十七号）の施行の日
  <sup>suppl-4221-4/art-1/par-1/item-8 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-1/par-1/item-8 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-1/par-1/item-8</sup>
  The provisions of Article 1 amending Article 348, paragraph (2), item (vii)-2 of the Local Tax Act: the date of enforcement of the Act Partially Amending the Natural Parks Act and the Nature Conservation Act (Act No. 47 of 2009);
  <sup>machine translation, not official</sup>

  **九**  第一条中地方税法第七十三条の四第一項の改正規定及び同法第三百四十八条第二項の改正規定（同項第七号の二の改正規定を除く。）並びに附則第五条第二項、第十一条第二項及び第十四条第二項の規定　沖縄科学技術大学院大学学園法（平成二十一年法律第七十六号）の施行の日
  <sup>suppl-4221-4/art-1/par-1/item-9 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-1/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-1/par-1/item-9</sup>
  The provisions of Article 1 amending Article 73-4, paragraph (1) of the Local Tax Act, the provisions amending Article 348, paragraph (2) of that Act (excluding the provisions amending item (vii)-2 of that paragraph), and Article 5, paragraph (2), Article 11, paragraph (2) and Article 14, paragraph (2) of the Supplementary Provisions: the date of enforcement of the Okinawa Institute of Science and Technology Graduate University Act (Act No. 76 of 2009).
  <sup>machine translation, not official</sup>

### 第二条（還付加算金に関する経過措置） — Transitional Measures for Interest on Refund
<sup>caption: machine translation, not official</sup>
<sup>suppl-4221-4/art-2 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-2</sup>

**第一項**  この法律の施行の日（以下「施行日」という。）から平成二十二年九月三十日までの間における第一条の規定による改正後の地方税法（以下「新法」という。）第十七条の四第一項第一号の規定の適用については、同号中「第五十三条第二十一項若しくは第三百二十一条の八第二十一項」とあるのは「第五十三条第二十六項若しくは第三百二十一条の八第二十六項」と、「第五十三条第二十三項若しくは第三百二十一条の八第二十三項」とあるのは「第五十三条第二十八項若しくは第三百二十一条の八第二十八項」と、「第七十二条の十三第九項」とあるのは「第七十二条の十三第十項」と、「第七十二条の十三第十三項」とあるのは「第七十二条の十三第十四項」と、「同条第十一項」とあるのは「同条第十二項」とする。
<sup>suppl-4221-4/art-2/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-2/par-1</sup>
For the application of Article 17-4, paragraph (1), item (i) of the Local Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "New Act") during the period from the date of enforcement of this Act (hereinafter referred to as the "Effective Date") to September 30, 2010, the phrase "Article 53, paragraph (21) or Article 321-8, paragraph (21)" in that item is deemed to be replaced with "Article 53, paragraph (26) or Article 321-8, paragraph (26)", the phrase "Article 53, paragraph (23) or Article 321-8, paragraph (23)" with "Article 53, paragraph (28) or Article 321-8, paragraph (28)", the phrase "Article 72-13, paragraph (9)" with "Article 72-13, paragraph (10)", the phrase "Article 72-13, paragraph (13)" with "Article 72-13, paragraph (14)", and the phrase "paragraph (11) of that Article" with "paragraph (12) of that Article".
<sup>machine translation, not official</sup>

### 第三条（道府県民税に関する経過措置） — Transitional Measures Concerning Prefectural Inhabitant Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-4221-4/art-3 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-3</sup>

**第一項**  別段の定めがあるものを除き、新法の規定中個人の道府県民税に関する部分は、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ついては、なお従前の例による。
<sup>suppl-4221-4/art-3/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-3/par-1</sup>
Except as otherwise provided, the provisions of the New Act relating to individual prefectural inhabitant tax 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.
<sup>machine translation, not official</sup>

**第二項**  新法第三十四条第一項第五号及び第五号の二、第六項、第七項（生命保険料控除額に関する部分に限る。）並びに第八項の規定は、平成二十五年度以後の年度分の個人の道府県民税について適用し、平成二十四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。
<sup>suppl-4221-4/art-3/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-3/par-2</sup>
The provisions of Article 34, paragraph (1), items (v) and (v)-2, paragraph (6), paragraph (7) (limited to the part relating to the amount of life insurance premium deduction) and paragraph (8) of the New Act apply to individual prefectural inhabitant tax for fiscal year 2013 and thereafter, and the provisions then in force continue to govern individual prefectural inhabitant tax up to and including fiscal year 2012.
<sup>machine translation, not official</sup>

**第三項**  新法第三十四条第一項第六号、第十号及び第十一号、第四項、第五項、第七項（生命保険料控除額に関する部分を除く。）並びに第九項、第三十七条並びに第四十五条の二第一項の規定は、平成二十四年度以後の年度分の個人の道府県民税について適用し、平成二十三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。
<sup>suppl-4221-4/art-3/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-3/par-3</sup>
The provisions of Article 34, paragraph (1), items (vi), (x) and (xi), paragraphs (4) and (5), paragraph (7) (excluding the part relating to the amount of life insurance premium deduction) and paragraph (9), Article 37 and Article 45-2, paragraph (1) of the New Act apply to individual prefectural inhabitant tax for fiscal year 2012 and thereafter, and the provisions then in force continue to govern individual prefectural inhabitant tax up to and including fiscal year 2011.
<sup>machine translation, not official</sup>

**第四項**  新法第四十五条の三の二の規定は、平成二十三年一月一日以後に提出する同条第一項及び第二項に規定する申告書について適用する。
<sup>suppl-4221-4/art-3/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-3/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-3/par-4</sup>
The provisions of Article 45-3-2 of the New Act apply to the returns prescribed in paragraphs (1) and (2) of that Article that are filed on or after January 1, 2011.
<sup>machine translation, not official</sup>

**第五項**  新法第四十五条の三の三の規定は、平成二十三年一月一日以後に提出する同条第一項に規定する申告書について適用する。
<sup>suppl-4221-4/art-3/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-3/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-3/par-5</sup>
The provisions of Article 45-3-3 of the New Act apply to the returns prescribed in paragraph (1) of that Article that are filed on or after January 1, 2011.
<sup>machine translation, not official</sup>

**第六項**  平成二十三年中に新法第四十五条の三の三第一項の規定による申告書を提出する場合においては、同条第二項中「同項の規定による申告書に記載した事項」とあるのは、「所得税法等の一部を改正する法律（平成二十二年法律第六号）第一条の規定による改正前の所得税法第二百三条の五第一項の規定による申告書（同条第二項の規定により提出した同条第一項の規定による申告書を含む。）に記載した事項のうち前項各号に掲げる事項に相当するもの」として同項の規定を適用する。
<sup>suppl-4221-4/art-3/par-6 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-3/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-3/par-6</sup>
Where a return under the provisions of Article 45-3-3, paragraph (1) of the New Act is filed during 2011, the provisions of paragraph (2) of that Article apply with the phrase "the matters stated in the return under that paragraph" in that paragraph read as "those of the matters stated in the return under Article 203-5, paragraph (1) of the Income Tax Act before its amendment by Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010) (including the return under paragraph (1) of that Article filed pursuant to paragraph (2) of that Article) that correspond to the matters listed in the items of the preceding paragraph".
<sup>machine translation, not official</sup>

**第七項**  施行日前に所得税法等の一部を改正する法律（平成二十二年法律第六号。以下「所得税法等改正法」という。）第十八条の規定による改正前の租税特別措置法（昭和三十二年法律第二十六号。以下「旧租税特別措置法」という。）第九条の六第一項に規定する公開買付けに応じて行う同項に規定する上場会社等の株式の譲渡をした所得割の納税義務者の当該株式の譲渡による所得については、なお従前の例による。
<sup>suppl-4221-4/art-3/par-7 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-3/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-3/par-7</sup>
With regard to income arising from the transfer of shares by a person liable for the income levy who, before the Effective Date, made a transfer of shares of a listed company, etc. in response to a tender offer prescribed in Article 9-6, paragraph (1) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957; hereinafter referred to as the "Former Act on Special Measures Concerning Taxation") before its amendment by Article 18 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010; hereinafter referred to as the "Income Tax Act Amendment Act"), the listed company, etc. and the tender offer being those prescribed in that paragraph, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第八項**  旧租税特別措置法第九条の六第一項に規定する個人である所得割の納税義務者が、施行日から平成二十二年十二月三十一日までの間に、同項に規定する公開買付けに応じて行う同項に規定する上場会社等の株式の譲渡をした場合における当該株式の譲渡による所得については、第一条の規定による改正前の地方税法（以下「旧法」という。）附則第三十五条の二第三項の規定は、なおその効力を有する。この場合において、同項中「租税特別措置法第九条の六第一項」とあるのは、「所得税法等の一部を改正する法律（平成二十二年法律第六号）附則第五十一条第二項の規定によりなおその効力を有するものとされる同法第十八条の規定による改正前の租税特別措置法第九条の六第一項」とする。
<sup>suppl-4221-4/art-3/par-8 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-3/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-3/par-8</sup>
Where a person liable for the income levy who is an individual prescribed in Article 9-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation makes, during the period from the Effective Date to December 31, 2010, a transfer of shares of a listed company, etc. in response to a tender offer, the listed company, etc. and the tender offer being those prescribed in that paragraph, the provisions of Article 35-2, paragraph (3) of the Supplementary Provisions of the Local Tax Act before its amendment by Article 1 (hereinafter referred to as the "Former Act") remain in force with respect to income arising from that transfer of shares. In this case, the phrase "Article 9-6, paragraph (1) of the Act on Special Measures Concerning Taxation" in Article 35-2, paragraph (3) of the Supplementary Provisions of the Former Act is deemed to be replaced with "Article 9-6, paragraph (1) of the Act on Special Measures Concerning Taxation before its amendment by Article 18 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010), which remains in force pursuant to Article 51, paragraph (2) of the Supplementary Provisions of that Act".
<sup>machine translation, not official</sup>

**第九項**  新法附則第三十五条の二の二第二項及び第三十五条の三の二第一項から第三項までの規定は、平成二十七年度以後の年度分の個人の道府県民税について適用する。
<sup>suppl-4221-4/art-3/par-9 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-3/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-3/par-9</sup>
The provisions of Article 35-2-2, paragraph (2) and Article 35-3-2, paragraphs (1) through (3) of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax for fiscal year 2015 and thereafter.
<sup>machine translation, not official</sup>

**第十項**  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。
<sup>suppl-4221-4/art-3/par-10 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-3/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-3/par-10</sup>
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.
<sup>machine translation, not official</sup>

**第十一項**  第一条の規定（附則第一条第二号に掲げる改正規定に限る。）による改正後の地方税法の規定中法人の道府県民税に関する部分は、平成二十二年十月一日以後に合併、分割、現物出資若しくは現物分配（所得税法等改正法第二条の規定による改正後の法人税法（昭和四十年法律第三十四号。以下「十月新法人税法」という。）第二条第十二号の六に規定する現物分配をいい、残余財産の分配にあっては同日以後の解散によるものに限る。）が行われる場合、同日以後に解散（合併による解散及び破産手続開始の決定による解散を除く。）若しくは破産手続開始の決定が行われる場合又は同日以後に解散する法人の残余財産が確定する場合における各事業年度分の法人の道府県民税及び各連結事業年度分の法人の道府県民税について適用し、同日前に合併、分割、現物出資若しくは事後設立（所得税法等改正法第二条の規定による改正前の法人税法（以下「十月旧法人税法」という。）第二条第十二号の六に規定する事後設立をいう。）が行われた場合又は同日前に解散（合併による解散を除く。）が行われた場合における各事業年度分の法人の道府県民税及び各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。
<sup>suppl-4221-4/art-3/par-11 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-3/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-3/par-11</sup>
The provisions of the Local Tax Act as amended by Article 1 (limited to the amending provisions listed in Article 1, item (ii) of the Supplementary Provisions) relating to corporate prefectural inhabitant tax apply to corporate prefectural inhabitant tax for each business year and corporate prefectural inhabitant tax for each consolidated business year in the case where a merger, split, capital contribution in kind or distribution in kind (meaning a distribution in kind prescribed in Article 2, item (xii)-6 of the Corporation Tax Act (Act No. 34 of 1965) as amended by Article 2 of the Income Tax Act Amendment Act (hereinafter referred to as the "Corporation Tax Act as Amended for October"); in the case of a distribution of residual assets, limited to one resulting from a dissolution on or after that date) is carried out on or after October 1, 2010, in the case where a dissolution (excluding dissolution due to a merger and dissolution due to an order commencing bankruptcy proceedings) or an order commencing bankruptcy proceedings is made on or after that date, or in the case where the residual assets of a corporation that dissolves on or after that date are finalized, and the provisions then in force continue to govern corporate prefectural inhabitant tax for each business year and corporate prefectural inhabitant tax for each consolidated business year in the case where a merger, split, capital contribution in kind or post-incorporation acquisition (meaning a post-incorporation acquisition prescribed in Article 2, item (xii)-6 of the Corporation Tax Act as amended by Article 2 of the Income Tax Act Amendment Act (hereinafter referred to as the "Corporation Tax Act Before the October Changes")) was carried out before that date, or in the case where a dissolution (excluding dissolution due to a merger) was made before that date.
<sup>machine translation, not official</sup>

**第十二項**  施行日から平成二十二年九月三十日までの間における第一条の規定（附則第一条第二号に掲げる改正規定に限る。）による改正前の地方税法第五十三条第六項の規定の適用については、同項中「同法第八十一条の九第三項」とあるのは「所得税法等の一部を改正する法律（平成二十二年法律第六号。以下この項において「所得税法等改正法」という。）附則第二十六条第九項の規定によりなおその効力を有するものとされる所得税法等改正法第二条の規定による改正前の法人税法第八十一条の九第三項」と、「同法第五十八条第一項」とあるのは「法人税法第五十八条第一項」と、「同条第三項」とあるのは「所得税法等改正法附則第二十六条第九項の規定によりなおその効力を有するものとされる所得税法等改正法第二条の規定による改正前の法人税法第八十一条の九第三項」とする。
<sup>suppl-4221-4/art-3/par-12 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-3/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-3/par-12</sup>
For the application of Article 53, paragraph (6) of the Local Tax Act before its amendment by the provisions of Article 1 (limited to the amending provisions listed in Article 1, item (ii) of the Supplementary Provisions) during the period from the Effective Date to September 30, 2010, the phrase "Article 81-9, paragraph (3) of that Act" in that paragraph is deemed to be replaced with "Article 81-9, paragraph (3) of the Corporation Tax Act before its amendment by Article 2 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010; hereinafter in this paragraph referred to as the "Income Tax Act Amendment Act"), which remains in force pursuant to Article 26, paragraph (9) of the Supplementary Provisions of the Income Tax Act Amendment Act", the phrase "Article 58, paragraph (1) of that Act" is deemed to be replaced with "Article 58, paragraph (1) of the Corporation Tax Act", and the phrase "paragraph (3) of that Article" is deemed to be replaced with "Article 81-9, paragraph (3) of the Corporation Tax Act before its amendment by Article 2 of the Income Tax Act Amendment Act, which remains in force pursuant to Article 26, paragraph (9) of the Supplementary Provisions of the Income Tax Act Amendment Act".
<sup>machine translation, not official</sup>

### 第四条（事業税に関する経過措置） — Transitional Measures Concerning Enterprise Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-4221-4/art-4 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-4</sup>

**第一項**  第一条の規定（附則第一条第二号に掲げる改正規定を除く。）による改正後の地方税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。）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。以下この項及び次項において同じ。）について適用し、施行日前に開始した事業年度に係る法人の事業税及び施行日前の解散（合併による解散を除く。）による清算所得に対する事業税については、なお従前の例による。
<sup>suppl-4221-4/art-4/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-4/par-1</sup>
The provisions of the Local Tax Act as amended by Article 1 (excluding the amending provisions listed in Article 1, item (ii) of the Supplementary Provisions) 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) (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; the same applies hereinafter in this paragraph and the following paragraph), 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 (excluding dissolution due to a merger).
<sup>machine translation, not official</sup>

**第二項**  別段の定めがあるものを除き、第一条の規定（附則第一条第二号に掲げる改正規定に限る。）による改正後の地方税法の規定中法人の事業税に関する部分は、平成二十二年十月一日以後に合併、分割、現物出資若しくは現物分配（十月新法人税法第二条第十二号の六に規定する現物分配をいい、残余財産の分配にあっては同日以後の解散によるものに限る。）が行われる場合、同日以後に解散（合併による解散及び破産手続開始の決定による解散を除く。）若しくは破産手続開始の決定が行われる場合又は同日以後に解散する法人の残余財産が確定する場合における各事業年度に係る法人の事業税について適用し、同日前に合併、分割、現物出資又は事後設立（十月旧法人税法第二条第十二号の六に規定する事後設立をいう。）が行われた場合における各事業年度に係る法人の事業税及び同日前の解散（合併による解散を除く。）による清算所得に対する事業税については、なお従前の例による。
<sup>suppl-4221-4/art-4/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-4/par-2</sup>
Except as otherwise provided, the provisions of the Local Tax Act as amended by Article 1 (limited to the amending provisions listed in Article 1, item (ii) of the Supplementary Provisions) relating to corporate enterprise tax apply to corporate enterprise tax for each business year in the case where a merger, split, capital contribution in kind or distribution in kind (meaning a distribution in kind prescribed in Article 2, item (xii)-6 of the Corporation Tax Act as Amended for October; in the case of a distribution of residual assets, limited to one resulting from a dissolution on or after that date) is carried out on or after October 1, 2010, in the case where a dissolution (excluding dissolution due to a merger and dissolution due to an order commencing bankruptcy proceedings) or an order commencing bankruptcy proceedings is made on or after that date, or in the case where the residual assets of a corporation that dissolves on or after that date are finalized, and the provisions then in force continue to govern corporate enterprise tax for each business year in the case where a merger, split, capital contribution in kind or post-incorporation acquisition (meaning a post-incorporation acquisition prescribed in Article 2, item (xii)-6 of the Corporation Tax Act Before the October Changes) was carried out before that date, and enterprise tax on liquidation income due to dissolution (excluding dissolution due to a merger) before that date.
<sup>machine translation, not official</sup>

**第三項**  第一条の規定（附則第一条第二号に掲げる改正規定に限る。）による改正後の地方税法第七十二条の十三第二十八項の規定は、平成二十二年十月一日以後に同項に規定する他の内国法人が同条第十一項又は第十二項に規定する場合に該当することとなる場合の事業年度について適用する。
<sup>suppl-4221-4/art-4/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-4/par-3</sup>
The provisions of Article 72-13, paragraph (28) of the Local Tax Act as amended by Article 1 (limited to the amending provisions listed in Article 1, item (ii) of the Supplementary Provisions) apply to business years in the case where, on or after October 1, 2010, another domestic corporation prescribed in that paragraph comes to fall under the case prescribed in paragraph (11) or (12) of that Article.
<sup>machine translation, not official</sup>

### 第五条（不動産取得税に関する経過措置） — Transitional Measures Concerning Real Property Acquisition Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-4221-4/art-5 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-5</sup>

**第一項**  次項に定めるものを除き、新法の規定中不動産取得税に関する部分は、施行日以後の不動産の取得に対して課すべき不動産取得税について適用し、施行日前の不動産の取得に対して課する不動産取得税については、なお従前の例による。
<sup>suppl-4221-4/art-5/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-5/par-1</sup>
Except as provided for in the following paragraph, the provisions of the New Act relating to 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 the provisions then in force continue to govern real property acquisition tax imposed on acquisitions of real property before the Effective Date.
<sup>machine translation, not official</sup>

**第二項**  附則第一条第九号に定める日前の旧法第七十三条の四第一項第三十六号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。
<sup>suppl-4221-4/art-5/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-5/par-2</sup>
The provisions then in force continue to govern real property acquisition tax imposed on acquisitions of real property prescribed in Article 73-4, paragraph (1), item (xxxvi) of the Former Act before the date specified in Article 1, item (ix) of the Supplementary Provisions.
<sup>machine translation, not official</sup>

### 第六条（道府県たばこ税に関する経過措置） — Transitional Measures Concerning Prefectural Tobacco Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-4221-4/art-6 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-6</sup>

**第一項**  平成二十二年十月一日（次項及び第三項において「指定日」という。）前に課した、又は課すべきであった道府県たばこ税については、なお従前の例による。
<sup>suppl-4221-4/art-6/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-6/par-1</sup>
The provisions then in force continue to govern prefectural tobacco tax that was imposed, or should have been imposed, before October 1, 2010 (referred to as the "designated day" in the following paragraph and paragraph (3)).
<sup>machine translation, not official</sup>

**第二項**  指定日前に地方税法第七十四条の二第一項の売渡し又は同条第二項の売渡し若しくは消費等（同法第七十四条の六第一項第一号及び第二号に規定する売渡しを除く。）が行われた製造たばこを指定日に販売のため所持する卸売販売業者等（新法第七十四条の二第一項に規定する卸売販売業者等をいう。以下この項及び第七項において同じ。）又は小売販売業者がある場合において、これらの者が所得税法等改正法附則第三十九条第一項の規定により製造たばこの製造者として当該製造たばこを指定日にこれらの者の製造たばこの製造場から移出したものとみなして同項の規定によりたばこ税を課されることとなるときは、これらの者が卸売販売業者等として当該製造たばこを指定日に小売販売業者に売り渡したものとみなして、これらの者が卸売販売業者等である場合には当該製造たばこの貯蔵場所、これらの者が小売販売業者である場合には当該製造たばこを直接管理する当該小売販売業者の営業所の所在する道府県において道府県たばこ税を課する。この場合における道府県たばこ税の課税標準は、当該売り渡したものとみなされる製造たばこの本数とし、次の各号に掲げる製造たばこの区分に応じ当該各号に定める税率により道府県たばこ税を課する。
<sup>suppl-4221-4/art-6/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-6/par-2</sup>
Where there is a wholesale seller, etc. (meaning a wholesale seller, etc. prescribed in Article 74-2, paragraph (1) of the New Act; the same applies hereinafter in this paragraph and paragraph (7)) or a tobacco retailer that, on the designated day, holds for sale manufactured tobacco for which a sale under Article 74-2, paragraph (1) of the Local Tax Act, or a sale or consumption, etc. under paragraph (2) of that Article (excluding a sale prescribed in Article 74-6, paragraph (1), items (i) and (ii) of that Act), was made before the designated day, and those persons come to be subject to tobacco tax under Article 39, paragraph (1) of the Supplementary Provisions of the Income Tax Act Amendment Act on the ground that, as manufacturers of manufactured tobacco, they are deemed to have removed that manufactured tobacco from their manufacturing sites of manufactured tobacco on the designated day, then, deeming those persons, as wholesale sellers, etc., to have sold that manufactured tobacco to a tobacco retailer on the designated day, prefectural tobacco tax is imposed in the prefecture in which is located, where those persons are wholesale sellers, etc., the storage place of that manufactured tobacco, or, where those persons are tobacco retailers, the business office of the tobacco retailer that directly manages that manufactured tobacco. In this case, the tax base of the prefectural tobacco tax is the number of pieces of manufactured tobacco deemed to have been sold, and prefectural tobacco tax is imposed at the tax rate specified in each of the following items according to the category of manufactured tobacco listed in that item:
<sup>machine translation, not official</sup>

  **一**  製造たばこ（次号に掲げる製造たばこを除く。）　千本につき四百三十円
  <sup>suppl-4221-4/art-6/par-2/item-1 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-6/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-6/par-2/item-1</sup>
  manufactured tobacco (excluding the manufactured tobacco listed in the following item): 430 yen per 1,000 pieces;
  <sup>machine translation, not official</sup>

  **二**  新法附則第十二条の二に規定する紙巻たばこ　千本につき二百五円
  <sup>suppl-4221-4/art-6/par-2/item-2 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-6/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-6/par-2/item-2</sup>
  cigarettes prescribed in Article 12-2 of the Supplementary Provisions of the New Act: 205 yen per 1,000 pieces.
  <sup>machine translation, not official</sup>

**第三項**  前項に規定する者は、同項に規定する貯蔵場所又は小売販売業者の営業所ごとに、総務省令で定める様式によって、次に掲げる事項を記載した申告書を指定日から起算して一月以内に、当該貯蔵場所又は小売販売業者の営業所の所在地の道府県知事に提出しなければならない。
<sup>suppl-4221-4/art-6/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-6/par-3</sup>
A person prescribed in the preceding paragraph must, for each storage place prescribed in that paragraph or each tobacco retailer's business office, submit a return stating the following particulars, in the form specified by Order of the Ministry of Internal Affairs and Communications, to the prefectural governor of the prefecture in which that storage place or tobacco retailer's business office is located, within one month from the designated day:
<sup>machine translation, not official</sup>

  **一**  所持する製造たばこの区分（たばこ税法（昭和五十九年法律第七十二号）第二条第二項に規定する製造たばこの区分をいう。以下この号において同じ。）及び区分ごとの数量並びに当該数量により算出した道府県たばこ税の課税標準となる製造たばこの本数
  <sup>suppl-4221-4/art-6/par-3/item-1 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-6/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-6/par-3/item-1</sup>
  the category of manufactured tobacco held (meaning the category of manufactured tobacco prescribed in Article 2, paragraph (2) of the Tobacco Tax Act (Act No. 72 of 1984); the same applies hereinafter in this item), the quantity for each category, and the number of pieces of manufactured tobacco that is the tax base of the prefectural tobacco tax calculated from those quantities;
  <sup>machine translation, not official</sup>

  **二**  前号の本数により算定した前項の規定による道府県たばこ税額
  <sup>suppl-4221-4/art-6/par-3/item-2 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-6/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-6/par-3/item-2</sup>
  the prefectural tobacco tax amount under the provisions of the preceding paragraph calculated from the number of pieces under the preceding item;
  <sup>machine translation, not official</sup>

  **三**  その他参考となるべき事項
  <sup>suppl-4221-4/art-6/par-3/item-3 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-6/par-3/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-6/par-3/item-3</sup>
  other particulars for reference.
  <sup>machine translation, not official</sup>

**第四項**  第二項に規定する者が、前項の規定による申告書を、附則第十二条第三項に規定する市町村たばこ税に係る申告書又は所得税法等改正法附則第三十九条第二項に規定するたばこ税に係る申告書と併せて、これらの規定に規定する市町村長又は税務署長に提出したときは、その提出を受けた市町村長又は税務署長は、前項の規定による申告書を受理することができる。この場合においては、当該申告書は、同項に規定する道府県知事に提出されたものとみなす。
<sup>suppl-4221-4/art-6/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-6/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-6/par-4</sup>
Where a person prescribed in paragraph (2) submits the return under the provisions of the preceding paragraph, together with the return relating to municipal tobacco tax prescribed in Article 12, paragraph (3) of the Supplementary Provisions or the return relating to tobacco tax prescribed in Article 39, paragraph (2) of the Supplementary Provisions of the Income Tax Act Amendment Act, to the mayor of the municipality or the district director prescribed in those provisions, the mayor of the municipality or the district director who received the submission may accept the return under the provisions of the preceding paragraph. In this case, that return is deemed to have been submitted to the prefectural governor prescribed in that paragraph.
<sup>machine translation, not official</sup>

**第五項**  第三項の規定による申告書を提出した者は、平成二十三年三月三十一日までに、当該申告書に記載した同項第二号に掲げる道府県たばこ税額に相当する金額を当該申告書を提出した道府県に納付しなければならない。
<sup>suppl-4221-4/art-6/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-6/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-6/par-5</sup>
A person who has submitted the return under the provisions of paragraph (3) must pay, by March 31, 2011, an amount equivalent to the prefectural tobacco tax amount listed in item (ii) of that paragraph stated in that return to the prefecture to which the return was submitted.
<sup>machine translation, not official</sup>

**第六項**  第二項の規定により道府県たばこ税を課する場合には、同項から前項までに規定するもののほか、次の表の上欄に掲げる新法の規定中同表の中欄に掲げる字句は同表の下欄に掲げる字句に読み替えて、新法の規定中道府県たばこ税に関する部分（新法第七十四条の六、第七十四条の十、第七十四条の十一及び第七十四条の十四の規定を除く。）を適用する。
第七十四条の四第二項	前項	地方税法等の一部を改正する法律（平成二十二年法律第四号。以下この節において「平成二十二年改正法」という。）附則第六条第二項
第七十四条の十二第一項	第七十四条の十第一項から第三項までの規定によつて申告書	平成二十二年改正法附則第六条第三項の規定によつて申告書
第七十四条の十第一項から第三項までの規定によつて申告納付する	平成二十二年改正法附則第六条第三項及び第五項の規定によつて申告納付する
第七十四条の十二第二項	第七十四条の十第一項から第三項まで	平成二十二年改正法附則第六条第三項
第七十四条の二十第一項	第七十四条の十第一項から第三項まで若しくは第五項	平成二十二年改正法附則第六条第三項
第七十四条の二十一第一項	経過する日	経過する日（当該経過する日が平成二十三年三月三十一日前である場合には、同日）
第七十四条の二十一第二項及び第七十四条の二十二第一項	第七十四条の十第一項又は第三項	平成二十二年改正法附則第六条第五項
第七十四条の二十二第三項	第七十四条の十第一項若しくは第三項の納期限又は第七十四条の十三第一項	平成二十二年改正法附則第六条第五項
<sup>suppl-4221-4/art-6/par-6 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-6/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-6/par-6</sup>
Where prefectural tobacco tax is imposed pursuant to the provisions of paragraph (2), in addition to what is provided for in paragraphs (2) through (5), the provisions of the New Act relating to prefectural tobacco tax (excluding the provisions of Articles 74-6, 74-10, 74-11 and 74-14 of the New Act) apply with the words listed in the middle column of the following table in the provisions of the New Act listed in the left-hand column of that table deemed to be replaced with the words listed in the right-hand column of that table.
Article 74-4, paragraph (2)	the preceding paragraph	Article 6, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 4 of 2010; hereinafter in this Section referred to as the "2010 Amendment Act")
Article 74-12, paragraph (1)	a return pursuant to the provisions of Article 74-10, paragraphs (1) through (3)	a return pursuant to the provisions of Article 6, paragraph (3) of the Supplementary Provisions of the 2010 Amendment Act
files and pays pursuant to the provisions of Article 74-10, paragraphs (1) through (3)	files and pays pursuant to the provisions of Article 6, paragraphs (3) and (5) of the Supplementary Provisions of the 2010 Amendment Act
Article 74-12, paragraph (2)	Article 74-10, paragraphs (1) through (3)	Article 6, paragraph (3) of the Supplementary Provisions of the 2010 Amendment Act
Article 74-20, paragraph (1)	Article 74-10, paragraphs (1) through (3) or paragraph (5)	Article 6, paragraph (3) of the Supplementary Provisions of the 2010 Amendment Act
Article 74-21, paragraph (1)	the day on which one month has elapsed from the day on which notification was given under paragraph (4) of that Article	the day on which one month has elapsed from the day on which notification was given under paragraph (4) of that Article (where that day is before March 31, 2011, that date)
Article 74-21, paragraph (2) and Article 74-22, paragraph (1)	Article 74-10, paragraph (1) or (3)	Article 6, paragraph (5) of the Supplementary Provisions of the 2010 Amendment Act
Article 74-22, paragraph (3)	the due date for payment under Article 74-10, paragraph (1) or (3) or the due date for payment under Article 74-13, paragraph (1)	Article 6, paragraph (5) of the Supplementary Provisions of the 2010 Amendment Act
<sup>machine translation, not official</sup>

**第七項**  卸売販売業者等が、販売契約の解除その他やむを得ない理由により、当該道府県の区域内に小売販売業者の営業所の所在する小売販売業者に売り渡した製造たばこのうち、第二項の規定により道府県たばこ税を課された、又は課されるべきものの返還を受けた場合には、当該道府県たばこ税に相当する金額を、新法第七十四条の十四の規定に準じて、同条の規定による当該製造たばこにつき納付された、又は納付されるべき道府県たばこ税額に相当する金額に係る控除又は還付に併せて、当該卸売販売業者等に係る道府県たばこ税額から控除し、又は当該卸売販売業者等に還付する。この場合において、当該卸売販売業者等が新法第七十四条の十第一項から第三項まで又は第五項の規定により道府県知事に提出すべき申告書には、総務省令で定めるところにより、当該返還に係る製造たばこの品目ごとの数量についての明細を記載した書類を添付しなければならない。
<sup>suppl-4221-4/art-6/par-7 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-6/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-6/par-7</sup>
Where a wholesale seller, etc. receives the return, owing to cancellation of a sales contract or other unavoidable reasons, of manufactured tobacco, among the manufactured tobacco sold to a tobacco retailer whose business office is located within the area of that prefecture, on which prefectural tobacco tax was imposed or is to be imposed under the provisions of paragraph (2), an amount equivalent to that prefectural tobacco tax is, in conformity with the provisions of Article 74-14 of the New Act, deducted from the prefectural tobacco tax amount of that wholesale seller, etc., or refunded to that wholesale seller, etc., together with the deduction or refund under the provisions of that Article of an amount equivalent to the prefectural tobacco tax amount paid or to be paid on that manufactured tobacco. In this case, a document stating the details of the quantity of the returned manufactured tobacco for each type must be attached, as provided by Order of the Ministry of Internal Affairs and Communications, to the return that the wholesale seller, etc. is to submit to the prefectural governor pursuant to the provisions of Article 74-10, paragraphs (1) through (3) or paragraph (5) of the New Act.
<sup>machine translation, not official</sup>

### 第七条（自動車取得税に関する経過措置） — Transitional Measures Concerning Automobile Acquisition Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-4221-4/art-7 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-7</sup>

**第一項**  新法の規定中自動車取得税に関する部分は、施行日以後の自動車の取得に対して課すべき自動車取得税について適用し、施行日前の自動車の取得に対して課する自動車取得税については、なお従前の例による。
<sup>suppl-4221-4/art-7/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-7/par-1</sup>
The provisions of the New Act relating to automobile acquisition tax apply to automobile acquisition tax to be imposed on the acquisition of a motor vehicle on or after the Effective Date, and with regard to automobile acquisition tax imposed on the acquisition of a motor vehicle before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第八条（軽油引取税に関する経過措置） — Transitional Measures Concerning Light Oil Delivery Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-4221-4/art-8 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-8</sup>

**第一項**  新法附則第十二条の二の七の規定は、施行日以後に新法第百四十四条の二第一項又は第二項に規定する軽油の引取りが行われた場合において課すべき軽油引取税について適用し、施行日前に旧法第百四十四条の二第一項又は第二項に規定する軽油の引取りが行われた場合において課する軽油引取税については、なお従前の例による。
<sup>suppl-4221-4/art-8/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-8/par-1</sup>
The provisions of Article 12-2-7 of the Supplementary Provisions of the New Act apply to light oil delivery tax to be imposed where the taking delivery of light oil prescribed in Article 144-2, paragraph (1) or (2) of the New Act is carried out on or after the Effective Date, and the provisions then in force continue to govern light oil delivery tax imposed where the taking delivery of light oil prescribed in Article 144-2, paragraph (1) or (2) of the Former Act was carried out before the Effective Date.
<sup>machine translation, not official</sup>

**第二項**  この法律の施行の際現にされている旧法附則第十二条の二の四第二項において読み替えて準用する旧法第百四十四条の二十一第一項の規定による免税証の交付の申請は、新法附則第十二条の二の七第二項において読み替えて準用する新法第百四十四条の二十一第一項の規定による免税証の交付の申請とみなす。
<sup>suppl-4221-4/art-8/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-8/par-2</sup>
An application for the issuance of a tax exemption certificate under the provisions of Article 144-21, paragraph (1) of the Former Act, as applied mutatis mutandis with the terms replaced pursuant to Article 12-2-4, paragraph (2) of the Supplementary Provisions of the Former Act, that has actually been made at the time of enforcement of this Act is deemed to be an application for the issuance of a tax exemption certificate under the provisions of Article 144-21, paragraph (1) of the New Act, as applied mutatis mutandis with the terms replaced pursuant to Article 12-2-7, paragraph (2) of the Supplementary Provisions of the New Act.
<sup>machine translation, not official</sup>

**第三項**  この法律の施行の際現に旧法附則第十二条の二の四第二項において読み替えて準用する旧法第百四十四条の二十一第一項の規定により交付を受けている免税証は、新法附則第十二条の二の七第二項において読み替えて準用する新法第百四十四条の二十一第一項の規定により交付を受けた免税証とみなす。
<sup>suppl-4221-4/art-8/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-8/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-8/par-3</sup>
A tax exemption certificate that has actually been issued, at the time of enforcement of this Act, under the provisions of Article 144-21, paragraph (1) of the Former Act, as applied mutatis mutandis with the terms replaced pursuant to Article 12-2-4, paragraph (2) of the Supplementary Provisions of the Former Act, is deemed to be a tax exemption certificate issued under the provisions of Article 144-21, paragraph (1) of the New Act, as applied mutatis mutandis with the terms replaced pursuant to Article 12-2-7, paragraph (2) of the Supplementary Provisions of the New Act.
<sup>machine translation, not official</sup>

**第四項**  この法律の施行の際現に旧法附則第十二条の二の四第二項において読み替えて準用する旧法第百四十四条の二十一第二項の規定により交付を受けている免税軽油使用者証は、新法附則第十二条の二の七第二項において読み替えて準用する新法第百四十四条の二十一第二項の規定により交付を受けた免税軽油使用者証とみなす。
<sup>suppl-4221-4/art-8/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-8/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-8/par-4</sup>
A tax-exempt light oil user certificate that has actually been issued, at the time of enforcement of this Act, under the provisions of Article 144-21, paragraph (2) of the Former Act, as applied mutatis mutandis with the terms replaced pursuant to Article 12-2-4, paragraph (2) of the Supplementary Provisions of the Former Act, is deemed to be a tax-exempt light oil user certificate issued under the provisions of Article 144-21, paragraph (2) of the New Act, as applied mutatis mutandis with the terms replaced pursuant to Article 12-2-7, paragraph (2) of the Supplementary Provisions of the New Act.
<sup>machine translation, not official</sup>

### 第九条（自動車税に関する経過措置） — Transitional Measures Concerning Automobile Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-4221-4/art-9 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-9</sup>

**第一項**  新法附則第十二条の三の規定は、平成二十二年度以後の年度分の自動車税について適用し、平成二十一年度分までの自動車税については、なお従前の例による。
<sup>suppl-4221-4/art-9/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-9/par-1</sup>
The provisions of Article 12-3 of the Supplementary Provisions of the New Act apply to automobile tax for fiscal year 2010 and thereafter, and the provisions then in force continue to govern automobile tax up to and including fiscal year 2009.
<sup>machine translation, not official</sup>

### 第十条（市町村民税に関する経過措置） — Transitional Measures Concerning Municipal Inhabitant Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-4221-4/art-10 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-10</sup>

**第一項**  別段の定めがあるものを除き、新法の規定中個人の市町村民税に関する部分は、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ついては、なお従前の例による。
<sup>suppl-4221-4/art-10/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-10/par-1</sup>
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 2010 and thereafter, and the provisions then in force continue to govern individual municipal inhabitant tax up to and including fiscal year 2009.
<sup>machine translation, not official</sup>

**第二項**  新法第三百十四条の二第一項第五号及び第五号の二、第六項、第七項（生命保険料控除額に関する部分に限る。）並びに第八項の規定は、平成二十五年度以後の年度分の個人の市町村民税について適用し、平成二十四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。
<sup>suppl-4221-4/art-10/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-10/par-2</sup>
The provisions of Article 314-2, paragraph (1), items (v) and (v)-2, paragraph (6), paragraph (7) (limited to the part relating to the amount of life insurance premium deduction) and paragraph (8) of the New Act apply to individual municipal inhabitant tax for fiscal year 2013 and thereafter, and the provisions then in force continue to govern individual municipal inhabitant tax up to and including fiscal year 2012.
<sup>machine translation, not official</sup>

**第三項**  新法第三百十四条の二第一項第六号、第十号及び第十一号、第四項、第五項、第七項（生命保険料控除額に関する部分を除く。）並びに第九項、第三百十四条の六並びに第三百十七条の二第一項の規定は、平成二十四年度以後の年度分の個人の市町村民税について適用し、平成二十三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。
<sup>suppl-4221-4/art-10/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-10/par-3</sup>
The provisions of Article 314-2, paragraph (1), items (vi), (x) and (xi), paragraphs (4) and (5), paragraph (7) (excluding the part relating to the amount of life insurance premium deduction) and paragraph (9), Article 314-6 and Article 317-2, paragraph (1) of the New Act apply to individual municipal inhabitant tax for fiscal year 2012 and thereafter, and the provisions then in force continue to govern individual municipal inhabitant tax up to and including fiscal year 2011.
<sup>machine translation, not official</sup>

**第四項**  新法第三百十七条の三の二の規定は、平成二十三年一月一日以後に提出する同条第一項及び第二項に規定する申告書について適用する。
<sup>suppl-4221-4/art-10/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-10/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-10/par-4</sup>
The provisions of Article 317-3-2 of the New Act apply to the returns prescribed in paragraphs (1) and (2) of that Article that are filed on or after January 1, 2011.
<sup>machine translation, not official</sup>

**第五項**  新法第三百十七条の三の三の規定は、平成二十三年一月一日以後に提出する同条第一項に規定する申告書について適用する。
<sup>suppl-4221-4/art-10/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-10/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-10/par-5</sup>
The provisions of Article 317-3-3 of the New Act apply to the returns prescribed in paragraph (1) of that Article that are filed on or after January 1, 2011.
<sup>machine translation, not official</sup>

**第六項**  平成二十三年中に新法第三百十七条の三の三第一項の規定による申告書を提出する場合においては、同条第二項中「同項の規定による申告書に記載した事項」とあるのは、「所得税法等の一部を改正する法律（平成二十二年法律第六号）第一条の規定による改正前の所得税法第二百三条の五第一項の規定による申告書（同条第二項の規定により提出した同条第一項の規定による申告書を含む。）に記載した事項のうち前項各号に掲げる事項に相当するもの」として同項の規定を適用する。
<sup>suppl-4221-4/art-10/par-6 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-10/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-10/par-6</sup>
Where a return under the provisions of Article 317-3-3, paragraph (1) of the New Act is filed during 2011, the provisions of paragraph (2) of that Article apply with the phrase "the matters stated in the return under that paragraph" in that paragraph read as "those of the matters stated in the return under Article 203-5, paragraph (1) of the Income Tax Act before its amendment by Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010) (including the return under paragraph (1) of that Article filed pursuant to paragraph (2) of that Article) that correspond to the matters listed in the items of the preceding paragraph".
<sup>machine translation, not official</sup>

**第七項**  平成二十二年度分の個人の市町村民税についての新法第三百二十一条の三第二項（同条第四項の規定により読み替えて適用する場合を除く。）の規定の適用については、同条第二項中「給与所得以外の所得に係る所得割額を普通徴収の方法によつて徴収されたい旨の記載があるとき」とあるのは、「給与所得及び公的年金等に係る所得以外の所得に係る所得割額を普通徴収の方法によつて徴収されたい旨の記載があるとき、又は当該給与所得者の前年中の所得に公的年金等に係る所得がある場合において平成二十二年四月三十日までに給与所得以外の所得に係る所得割額を普通徴収の方法によつて徴収されたい旨の申出があるとき」とする。
<sup>suppl-4221-4/art-10/par-7 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-10/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-10/par-7</sup>
For the application of Article 321-3, paragraph (2) of the New Act (excluding the case where it applies with the terms replaced pursuant to paragraph (4) of that Article) to individual municipal inhabitant tax for fiscal year 2010, the phrase "contains a statement to the effect that the income levy amount relating to income other than salary income is desired to be collected by the method of ordinary collection" in paragraph (2) of that Article is deemed to be replaced with "contains a statement to the effect that the income levy amount relating to income other than salary income and income relating to public pension, etc. is desired to be collected by the method of ordinary collection, or where, in the case where the income of the salary earner for the previous year includes income relating to public pension, etc., a request is made by April 30, 2010 to the effect that the income levy amount relating to income other than salary income is desired to be collected by the method of ordinary collection".
<sup>machine translation, not official</sup>

**第八項**  施行日前に旧租税特別措置法第九条の六第一項に規定する公開買付けに応じて行う同項に規定する上場会社等の株式の譲渡をした所得割の納税義務者の当該株式の譲渡による所得については、なお従前の例による。
<sup>suppl-4221-4/art-10/par-8 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-10/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-10/par-8</sup>
With regard to income arising from the transfer of shares by a person liable for the income levy who, before the Effective Date, made a transfer of shares of a listed company, etc. in response to a tender offer, the listed company, etc. and the tender offer being those prescribed in Article 9-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第九項**  旧租税特別措置法第九条の六第一項に規定する個人である所得割の納税義務者が、施行日から平成二十二年十二月三十一日までの間に、同項に規定する公開買付けに応じて行う同項に規定する上場会社等の株式の譲渡をした場合における当該株式の譲渡による所得については、旧法附則第三十五条の二第八項の規定は、なおその効力を有する。この場合において、同項中「租税特別措置法第九条の六第一項」とあるのは、「所得税法等の一部を改正する法律（平成二十二年法律第六号）附則第五十一条第二項の規定によりなおその効力を有するものとされる同法第十八条の規定による改正前の租税特別措置法第九条の六第一項」とする。
<sup>suppl-4221-4/art-10/par-9 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-10/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-10/par-9</sup>
Where a person liable for the income levy who is an individual prescribed in Article 9-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation makes, during the period from the Effective Date to December 31, 2010, a transfer of shares of a listed company, etc. in response to a tender offer, the listed company, etc. and the tender offer being those prescribed in that paragraph, the provisions of Article 35-2, paragraph (8) of the Supplementary Provisions of the Former Act remain in force with respect to income arising from that transfer of shares. In this case, the phrase "Article 9-6, paragraph (1) of the Act on Special Measures Concerning Taxation" in Article 35-2, paragraph (8) of the Supplementary Provisions of the Former Act is deemed to be replaced with "Article 9-6, paragraph (1) of the Act on Special Measures Concerning Taxation before its amendment by Article 18 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010), which remains in force pursuant to Article 51, paragraph (2) of the Supplementary Provisions of that Act".
<sup>machine translation, not official</sup>

**第十項**  新法附則第三十五条の三の二第四項から第六項までの規定は、平成二十七年度以後の年度分の個人の市町村民税について適用する。
<sup>suppl-4221-4/art-10/par-10 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-10/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-10/par-10</sup>
The provisions of Article 35-3-2, paragraphs (4) through (6) of the Supplementary Provisions of the New Act apply to individual municipal inhabitant tax for fiscal year 2015 and thereafter.
<sup>machine translation, not official</sup>

**第十一項**  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。
<sup>suppl-4221-4/art-10/par-11 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-10/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-10/par-11</sup>
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.
<sup>machine translation, not official</sup>

**第十二項**  第一条の規定（附則第一条第二号に掲げる改正規定に限る。）による改正後の地方税法の規定中法人の市町村民税に関する部分は、平成二十二年十月一日以後に合併、分割、現物出資若しくは現物分配（十月新法人税法第二条第十二号の六に規定する現物分配をいい、残余財産の分配にあっては同日以後の解散によるものに限る。）が行われる場合、同日以後に解散（合併による解散及び破産手続開始の決定による解散を除く。）若しくは破産手続開始の決定が行われる場合又は同日以後に解散する法人の残余財産が確定する場合における各事業年度分の法人の市町村民税及び各連結事業年度分の法人の市町村民税について適用し、同日前に合併、分割、現物出資若しくは事後設立（十月旧法人税法第二条第十二号の六に規定する事後設立をいう。）が行われた場合又は同日前に解散（合併による解散を除く。）が行われた場合における各事業年度分の法人の市町村民税及び各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。
<sup>suppl-4221-4/art-10/par-12 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-10/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-10/par-12</sup>
The provisions of the Local Tax Act as amended by Article 1 (limited to the amending provisions listed in Article 1, item (ii) of the Supplementary Provisions) relating to corporate municipal inhabitant tax apply to corporate municipal inhabitant tax for each business year and corporate municipal inhabitant tax for each consolidated business year in the case where a merger, split, capital contribution in kind or distribution in kind (meaning a distribution in kind prescribed in Article 2, item (xii)-6 of the Corporation Tax Act as Amended for October; in the case of a distribution of residual assets, limited to one resulting from a dissolution on or after that date) is carried out on or after October 1, 2010, in the case where a dissolution (excluding dissolution due to a merger and dissolution due to an order commencing bankruptcy proceedings) or an order commencing bankruptcy proceedings is made on or after that date, or in the case where the residual assets of a corporation that dissolves on or after that date are finalized, and the provisions then in force continue to govern corporate municipal inhabitant tax for each business year and corporate municipal inhabitant tax for each consolidated business year in the case where a merger, split, capital contribution in kind or post-incorporation acquisition (meaning a post-incorporation acquisition prescribed in Article 2, item (xii)-6 of the Corporation Tax Act Before the October Changes) was carried out before that date, or in the case where a dissolution (excluding dissolution due to a merger) was made before that date.
<sup>machine translation, not official</sup>

**第十三項**  施行日から平成二十二年九月三十日までの間における第一条の規定（附則第一条第二号に掲げる改正規定に限る。）による改正前の地方税法第三百二十一条の八第六項の規定の適用については、同項中「同法第八十一条の九第三項」とあるのは「所得税法等の一部を改正する法律（平成二十二年法律第六号。以下この項において「所得税法等改正法」という。）附則第二十六条第九項の規定によりなおその効力を有するものとされる所得税法等改正法第二条の規定による改正前の法人税法第八十一条の九第三項」と、「同法第五十八条第一項」とあるのは「法人税法第五十八条第一項」と、「同条第三項」とあるのは「所得税法等改正法附則第二十六条第九項の規定によりなおその効力を有するものとされる所得税法等改正法第二条の規定による改正前の法人税法第八十一条の九第三項」とする。
<sup>suppl-4221-4/art-10/par-13 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-10/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-10/par-13</sup>
For the application of Article 321-8, paragraph (6) of the Local Tax Act before its amendment by the provisions of Article 1 (limited to the amending provisions listed in Article 1, item (ii) of the Supplementary Provisions) during the period from the Effective Date to September 30, 2010, the phrase "Article 81-9, paragraph (3) of that Act" in that paragraph is deemed to be replaced with "Article 81-9, paragraph (3) of the Corporation Tax Act before its amendment by Article 2 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010; hereinafter in this paragraph referred to as the "Income Tax Act Amendment Act"), which remains in force pursuant to Article 26, paragraph (9) of the Supplementary Provisions of the Income Tax Act Amendment Act", the phrase "Article 58, paragraph (1) of that Act" is deemed to be replaced with "Article 58, paragraph (1) of the Corporation Tax Act", and the phrase "paragraph (3) of that Article" is deemed to be replaced with "Article 81-9, paragraph (3) of the Corporation Tax Act before its amendment by Article 2 of the Income Tax Act Amendment Act, which remains in force pursuant to Article 26, paragraph (9) of the Supplementary Provisions of the Income Tax Act Amendment Act".
<sup>machine translation, not official</sup>

### 第十一条（固定資産税に関する経過措置） — Transitional Measures Concerning Fixed Assets Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-4221-4/art-11 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-11</sup>

**第一項**  別段の定めがあるものを除き、新法の規定中固定資産税に関する部分は、平成二十二年度以後の年度分の固定資産税について適用し、平成二十一年度分までの固定資産税については、なお従前の例による。
<sup>suppl-4221-4/art-11/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-11/par-1</sup>
Except as otherwise provided, the provisions of the New Act relating to fixed assets tax apply to fixed assets tax for fiscal year 2010 and thereafter, and the provisions then in force continue to govern fixed assets tax up to and including fiscal year 2009.
<sup>machine translation, not official</sup>

**第二項**  旧法第三百四十八条第二項第四十一号に規定する固定資産に対して課する附則第一条第九号に定める日の属する年（当該日が一月一日である場合には、当該日の属する年の前年）の一月一日を賦課期日とする年度分までの固定資産税については、なお従前の例による。
<sup>suppl-4221-4/art-11/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-11/par-2</sup>
The provisions then in force continue to govern fixed assets tax imposed on fixed assets prescribed in Article 348, paragraph (2), item (xli) of the Former Act for fiscal years up to and including the fiscal year for which the assessment date is January 1 of the year that includes the date specified in Article 1, item (ix) of the Supplementary Provisions (or, where that date is January 1, of the year preceding the year that includes that date).
<sup>machine translation, not official</sup>

**第三項**  平成二十年四月一日から平成二十二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。
<sup>suppl-4221-4/art-11/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-11/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-11/par-3</sup>
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 April 1, 2008 to March 31, 2010.
<sup>machine translation, not official</sup>

**第四項**  平成二十年四月一日から平成二十二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及び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。
<sup>suppl-4221-4/art-11/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-11/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-11/par-4</sup>
The provisions then in force continue to govern fixed assets tax imposed on depreciable assets prescribed in items (i) and (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, 2008 to March 31, 2010.
<sup>machine translation, not official</sup>

**第五項**  平成十八年四月一日から平成二十二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三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。
<sup>suppl-4221-4/art-11/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-11/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-11/par-5</sup>
The provisions then in force continue to govern fixed assets tax imposed on depreciable assets prescribed in item (iii) 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, 2010.
<sup>machine translation, not official</sup>

**第六項**  平成二十年四月一日から平成二十二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土堤及び防爆壁に対して課する固定資産税については、なお従前の例による。
<sup>suppl-4221-4/art-11/par-6 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-11/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-11/par-6</sup>
The provisions then in force continue to govern fixed assets tax imposed on earth embankments and blast-proof walls prescribed in Article 15, paragraph (5) of the Supplementary Provisions of the Former Act that were installed during the period from April 1, 2008 to March 31, 2010.
<sup>machine translation, not official</sup>

**第七項**  平成二十年四月一日から平成二十二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。
<sup>suppl-4221-4/art-11/par-7 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-11/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-11/par-7</sup>
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, 2008 to March 31, 2010.
<sup>machine translation, not official</sup>

**第八項**  平成十八年四月一日から平成二十二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七項に規定する施設に対して課する固定資産税については、なお従前の例による。
<sup>suppl-4221-4/art-11/par-8 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-11/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-11/par-8</sup>
The provisions then in force continue to govern fixed assets tax imposed on facilities prescribed in Article 15, paragraph (7) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2006 to March 31, 2010.
<sup>machine translation, not official</sup>

**第九項**  平成十六年度から平成二十一年度までの間において新たに固定資産税が課されることとなった旧法附則第十五条第八項に規定する航空機に対して課する固定資産税については、なお従前の例による。
<sup>suppl-4221-4/art-11/par-9 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-11/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-11/par-9</sup>
The provisions then in force continue to govern fixed assets tax imposed on aircraft prescribed in Article 15, paragraph (8) of the Supplementary Provisions of the Former Act on which fixed assets tax came to be newly imposed during the period from fiscal year 2004 through fiscal year 2009.
<sup>machine translation, not official</sup>

**第十項**  平成二十年四月一日から平成二十二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十五項に規定する機械その他の設備に対して課する固定資産税については、なお従前の例による。
<sup>suppl-4221-4/art-11/par-10 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-11/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-11/par-10</sup>
The provisions then in force continue to govern fixed assets tax imposed on machinery and other equipment prescribed in Article 15, paragraph (15) of the Supplementary Provisions of the Former Act that were newly acquired during the period from April 1, 2008 to March 31, 2010.
<sup>machine translation, not official</sup>

**第十一項**  平成十年四月一日から平成二十二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十七項に規定する車両に対して課する固定資産税については、なお従前の例による。
<sup>suppl-4221-4/art-11/par-11 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-11/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-11/par-11</sup>
The provisions then in force continue to govern fixed assets tax imposed on vehicles prescribed in Article 15, paragraph (17) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 1998 to March 31, 2010.
<sup>machine translation, not official</sup>

**第十二項**  平成十八年六月一日から平成二十二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十九項に規定する設備に対して課する固定資産税については、なお従前の例による。
<sup>suppl-4221-4/art-11/par-12 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-11/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-11/par-12</sup>
The provisions then in force continue to govern fixed assets tax imposed on equipment prescribed in Article 15, paragraph (19) of the Supplementary Provisions of the Former Act that was newly established during the period from June 1, 2006 to March 31, 2010.
<sup>machine translation, not official</sup>

**第十三項**  平成二十年四月一日から平成二十二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。
<sup>suppl-4221-4/art-11/par-13 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-11/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-11/par-13</sup>
The provisions then in force continue to govern fixed assets tax imposed on equipment or facilities prescribed in Article 15, paragraph (20) of the Supplementary Provisions of the Former Act that were newly established during the period from April 1, 2008 to March 31, 2010.
<sup>machine translation, not official</sup>

**第十四項**  平成十八年六月一日から平成二十二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二十一項に規定する設備に対して課する固定資産税については、なお従前の例による。
<sup>suppl-4221-4/art-11/par-14 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-11/par-14 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-11/par-14</sup>
The provisions then in force continue to govern fixed assets tax imposed on equipment prescribed in Article 15, paragraph (21) of the Supplementary Provisions of the Former Act that was newly established during the period from June 1, 2006 to March 31, 2010.
<sup>machine translation, not official</sup>

**第十五項**  平成十六年五月十五日から平成二十二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二十二項に規定する施設に対して課する固定資産税については、なお従前の例による。
<sup>suppl-4221-4/art-11/par-15 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-11/par-15 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-11/par-15</sup>
The provisions then in force continue to govern fixed assets tax imposed on facilities prescribed in Article 15, paragraph (22) of the Supplementary Provisions of the Former Act that were acquired during the period from May 15, 2004 to March 31, 2010.
<sup>machine translation, not official</sup>

**第十六項**  平成十八年四月一日から平成二十二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二十八項に規定する停車場建物等に対して課する固定資産税については、なお従前の例による。
<sup>suppl-4221-4/art-11/par-16 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-11/par-16 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-11/par-16</sup>
The provisions then in force continue to govern fixed assets tax imposed on station buildings, etc. prescribed in Article 15, paragraph (28) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2006 to March 31, 2010.
<sup>machine translation, not official</sup>

**第十七項**  平成十四年四月一日から平成二十二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三十一項に規定する設備に対して課する固定資産税については、なお従前の例による。
<sup>suppl-4221-4/art-11/par-17 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-11/par-17 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-11/par-17</sup>
The provisions then in force continue to govern fixed assets tax imposed on equipment prescribed in Article 15, paragraph (31) of the Supplementary Provisions of the Former Act that was newly acquired during the period from April 1, 2002 to March 31, 2010.
<sup>machine translation, not official</sup>

**第十八項**  平成十二年四月一日から平成二十二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三十五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。
<sup>suppl-4221-4/art-11/par-18 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-11/par-18 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-11/par-18</sup>
The provisions then in force continue to govern fixed assets tax imposed on structures prescribed in Article 15, paragraph (35) of the Supplementary Provisions of the Former Act that were newly acquired during the period from April 1, 2000 to March 31, 2010.
<sup>machine translation, not official</sup>

**第十九項**  平成十四年四月一日から平成二十二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三十六項に規定する家屋及び償却資産に対して課する固定資産税については、なお従前の例による。
<sup>suppl-4221-4/art-11/par-19 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-11/par-19 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-11/par-19</sup>
The provisions then in force continue to govern fixed assets tax imposed on houses and depreciable assets prescribed in Article 15, paragraph (36) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2002 to March 31, 2010.
<sup>machine translation, not official</sup>

**第二十項**  平成十五年四月一日から平成二十二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三十七項に規定する家屋及び償却資産に対して課する固定資産税については、なお従前の例による。
<sup>suppl-4221-4/art-11/par-20 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-11/par-20 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-11/par-20</sup>
The provisions then in force continue to govern fixed assets tax imposed on houses and depreciable assets prescribed in Article 15, paragraph (37) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2003 to March 31, 2010.
<sup>machine translation, not official</sup>

**第二十一項**  平成十八年六月一日から平成二十二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四十六項に規定する設備に対して課する固定資産税については、なお従前の例による。
<sup>suppl-4221-4/art-11/par-21 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-11/par-21 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-11/par-21</sup>
The provisions then in force continue to govern fixed assets tax imposed on equipment prescribed in Article 15, paragraph (46) of the Supplementary Provisions of the Former Act that was newly established during the period from June 1, 2006 to March 31, 2010.
<sup>machine translation, not official</sup>

**第二十二項**  平成二十年四月一日から平成二十二年三月三十一日までの間に取得された旧法附則第十五条第五十四項に規定する家屋又は償却資産に対して課する固定資産税については、なお従前の例による。
<sup>suppl-4221-4/art-11/par-22 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-11/par-22 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-11/par-22</sup>
The provisions then in force continue to govern fixed assets tax imposed on houses or depreciable assets prescribed in Article 15, paragraph (54) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2008 to March 31, 2010.
<sup>machine translation, not official</sup>

**第二十三項**  平成十七年四月一日から平成二十二年三月三十一日までの間に取得され、又は改築された旧法附則第十六条の二第十項に規定する家屋に対して課する固定資産税については、なお従前の例による。
<sup>suppl-4221-4/art-11/par-23 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-11/par-23 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-11/par-23</sup>
The provisions then in force continue to govern fixed assets tax imposed on houses prescribed in Article 16-2, paragraph (10) of the Supplementary Provisions of the Former Act that were acquired or rebuilt during the period from April 1, 2005 to March 31, 2010.
<sup>machine translation, not official</sup>

### 第十二条（市町村たばこ税に関する経過措置） — Transitional Measures Concerning Municipal Tobacco Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-4221-4/art-12 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-12</sup>

**第一項**  平成二十二年十月一日（次項及び第三項において「指定日」という。）前に課した、又は課すべきであった市町村たばこ税については、なお従前の例による。
<sup>suppl-4221-4/art-12/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-12/par-1</sup>
The provisions then in force continue to govern municipal tobacco tax that was imposed, or should have been imposed, before October 1, 2010 (referred to as the "designated day" in the following paragraph and paragraph (3)).
<sup>machine translation, not official</sup>

**第二項**  指定日前に地方税法第四百六十五条第一項の売渡し又は同条第二項の売渡し若しくは消費等（同法第四百六十九条第一項第一号及び第二号に規定する売渡しを除く。）が行われた製造たばこを指定日に販売のため所持する卸売販売業者等（新法第四百六十五条第一項に規定する卸売販売業者等をいう。以下この項及び第七項において同じ。）又は小売販売業者がある場合において、これらの者が所得税法等改正法附則第三十九条第一項の規定により製造たばこの製造者として当該製造たばこを指定日にこれらの者の製造たばこの製造場から移出したものとみなして同項の規定によりたばこ税を課されることとなるときは、これらの者が卸売販売業者等として当該製造たばこを指定日に小売販売業者に売り渡したものとみなして、これらの者が卸売販売業者等である場合には当該製造たばこの貯蔵場所、これらの者が小売販売業者である場合には当該製造たばこを直接管理する当該小売販売業者の営業所の所在する市町村において市町村たばこ税を課する。この場合における市町村たばこ税の課税標準は、当該売り渡したものとみなされる製造たばこの本数とし、次の各号に掲げる製造たばこの区分に応じ当該各号に定める税率により市町村たばこ税を課する。
<sup>suppl-4221-4/art-12/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-12/par-2</sup>
Where there is a wholesale seller, etc. (meaning a wholesale seller, etc. prescribed in Article 465, paragraph (1) of the New Act; the same applies hereinafter in this paragraph and paragraph (7)) or a tobacco retailer that, on the designated day, holds for sale manufactured tobacco for which a sale under Article 465, paragraph (1) of the Local Tax Act, or a sale or consumption, etc. under paragraph (2) of that Article (excluding a sale prescribed in Article 469, paragraph (1), items (i) and (ii) of that Act), was made before the designated day, and those persons come to be subject to tobacco tax under Article 39, paragraph (1) of the Supplementary Provisions of the Income Tax Act Amendment Act on the ground that, as manufacturers of manufactured tobacco, they are deemed to have removed that manufactured tobacco from their manufacturing sites of manufactured tobacco on the designated day, then, deeming those persons, as wholesale sellers, etc., to have sold that manufactured tobacco to a tobacco retailer on the designated day, municipal tobacco tax is imposed in the municipality in which is located, where those persons are wholesale sellers, etc., the storage place of that manufactured tobacco, or, where those persons are tobacco retailers, the business office of the tobacco retailer that directly manages that manufactured tobacco. In this case, the tax base of the municipal tobacco tax is the number of pieces of manufactured tobacco deemed to have been sold, and municipal tobacco tax is imposed at the tax rate specified in each of the following items according to the category of manufactured tobacco listed in that item:
<sup>machine translation, not official</sup>

  **一**  製造たばこ（次号に掲げる製造たばこを除く。）　千本につき千三百二十円
  <sup>suppl-4221-4/art-12/par-2/item-1 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-12/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-12/par-2/item-1</sup>
  manufactured tobacco (excluding the manufactured tobacco listed in the following item): 1,320 yen per 1,000 pieces;
  <sup>machine translation, not official</sup>

  **二**  新法附則第三十条の二に規定する紙巻たばこ　千本につき六百二十六円
  <sup>suppl-4221-4/art-12/par-2/item-2 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-12/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-12/par-2/item-2</sup>
  cigarettes prescribed in Article 30-2 of the Supplementary Provisions of the New Act: 626 yen per 1,000 pieces.
  <sup>machine translation, not official</sup>

**第三項**  前項に規定する者は、同項に規定する貯蔵場所又は小売販売業者の営業所ごとに、総務省令で定める様式によって、次に掲げる事項を記載した申告書を指定日から起算して一月以内に、当該貯蔵場所又は小売販売業者の営業所の所在地の市町村長に提出しなければならない。
<sup>suppl-4221-4/art-12/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-12/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-12/par-3</sup>
A person prescribed in the preceding paragraph must, for each storage place prescribed in that paragraph or each tobacco retailer's business office, submit a return stating the following particulars, in the form specified by Order of the Ministry of Internal Affairs and Communications, to the mayor of the municipality in which that storage place or tobacco retailer's business office is located, within one month from the designated day:
<sup>machine translation, not official</sup>

  **一**  所持する製造たばこの区分（たばこ税法第二条第二項に規定する製造たばこの区分をいう。以下この号において同じ。）及び区分ごとの数量並びに当該数量により算出した市町村たばこ税の課税標準となる製造たばこの本数
  <sup>suppl-4221-4/art-12/par-3/item-1 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-12/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-12/par-3/item-1</sup>
  the category of manufactured tobacco held (meaning the category of manufactured tobacco prescribed in Article 2, paragraph (2) of the Tobacco Tax Act (Act No. 72 of 1984); the same applies hereinafter in this item), the quantity for each category, and the number of pieces of manufactured tobacco that is the tax base of the municipal tobacco tax calculated from those quantities;
  <sup>machine translation, not official</sup>

  **二**  前号の本数により算定した前項の規定による市町村たばこ税額
  <sup>suppl-4221-4/art-12/par-3/item-2 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-12/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-12/par-3/item-2</sup>
  the municipal tobacco tax amount under the provisions of the preceding paragraph calculated from the number of pieces under the preceding item;
  <sup>machine translation, not official</sup>

  **三**  その他参考となるべき事項
  <sup>suppl-4221-4/art-12/par-3/item-3 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-12/par-3/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-12/par-3/item-3</sup>
  other particulars for reference.
  <sup>machine translation, not official</sup>

**第四項**  第二項に規定する者が、前項の規定による申告書を、附則第六条第三項に規定する道府県たばこ税に係る申告書又は所得税法等改正法附則第三十九条第二項に規定するたばこ税に係る申告書と併せて、これらの規定に規定する道府県知事又は税務署長に提出したときは、その提出を受けた道府県知事又は税務署長は、前項の規定による申告書を受理することができる。この場合においては、当該申告書は、同項に規定する市町村長に提出されたものとみなす。
<sup>suppl-4221-4/art-12/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-12/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-12/par-4</sup>
Where a person prescribed in paragraph (2) submits the return under the provisions of the preceding paragraph, together with the return relating to prefectural tobacco tax prescribed in Article 6, paragraph (3) of the Supplementary Provisions or the return relating to tobacco tax prescribed in Article 39, paragraph (2) of the Supplementary Provisions of the Income Tax Act Amendment Act, to the prefectural governor or the district director prescribed in those provisions, the prefectural governor or the district director who received the submission may accept the return under the provisions of the preceding paragraph. In this case, that return is deemed to have been submitted to the mayor of the municipality prescribed in that paragraph.
<sup>machine translation, not official</sup>

**第五項**  第三項の規定による申告書を提出した者は、平成二十三年三月三十一日までに、当該申告書に記載した同項第二号に掲げる市町村たばこ税額に相当する金額を当該申告書を提出した市町村に納付しなければならない。
<sup>suppl-4221-4/art-12/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-12/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-12/par-5</sup>
A person who has submitted the return under the provisions of paragraph (3) must pay, by March 31, 2011, an amount equivalent to the municipal tobacco tax amount listed in item (ii) of that paragraph stated in that return to the municipality to which the return was submitted.
<sup>machine translation, not official</sup>

**第六項**  第二項の規定により市町村たばこ税を課する場合には、同項から前項までに規定するもののほか、次の表の上欄に掲げる新法の規定中同表の中欄に掲げる字句は同表の下欄に掲げる字句に読み替えて、新法の規定中市町村たばこ税に関する部分（新法第四百六十九条、第四百七十三条、第四百七十四条及び第四百七十七条の規定を除く。）を適用する。
第四百六十七条第二項	前項	地方税法等の一部を改正する法律（平成二十二年法律第四号。以下この節において「平成二十二年改正法」という。）附則第十二条第二項
第四百七十五条第一項	第四百七十三条第一項又は第二項の規定によつて申告書	平成二十二年改正法附則第十二条第三項の規定によつて申告書
第四百七十三条第一項又は第二項の規定によつて申告納付する	平成二十二年改正法附則第十二条第三項及び第五項の規定によつて申告納付する
第四百七十五条第二項	第四百七十三条第一項若しくは第二項	平成二十二年改正法附則第十二条第三項
第四百八十条第一項	第四百七十三条第一項、第二項若しくは第四項	平成二十二年改正法附則第十二条第三項
第四百八十一条第一項	経過する日	経過する日（当該経過する日が平成二十三年三月三十一日前である場合には、同日）
第四百八十一条第二項及び第四百八十二条第一項	第四百七十三条第一項又は第二項	平成二十二年改正法附則第十二条第五項
第四百八十二条第三項	第四百七十三条第一項若しくは第二項の納期限又は第四百七十六条第一項	平成二十二年改正法附則第十二条第五項
<sup>suppl-4221-4/art-12/par-6 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-12/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-12/par-6</sup>
Where municipal tobacco tax is imposed pursuant to the provisions of paragraph (2), in addition to what is provided for in paragraphs (2) through (5), the provisions of the New Act relating to municipal tobacco tax (excluding the provisions of Articles 469, 473, 474 and 477 of the New Act) apply with the words listed in the middle column of the following table in the provisions of the New Act listed in the left-hand column of that table deemed to be replaced with the words listed in the right-hand column of that table.
Article 467, paragraph (2)	the preceding paragraph	Article 12, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 4 of 2010; hereinafter in this Section referred to as the "2010 Amendment Act")
Article 475, paragraph (1)	a return pursuant to the provisions of Article 473, paragraph (1) or (2)	a return pursuant to the provisions of Article 12, paragraph (3) of the Supplementary Provisions of the 2010 Amendment Act
files and pays pursuant to the provisions of Article 473, paragraph (1) or (2)	files and pays pursuant to the provisions of Article 12, paragraphs (3) and (5) of the Supplementary Provisions of the 2010 Amendment Act
Article 475, paragraph (2)	Article 473, paragraph (1) or (2)	Article 12, paragraph (3) of the Supplementary Provisions of the 2010 Amendment Act
Article 480, paragraph (1)	Article 473, paragraph (1), (2) or (4)	Article 12, paragraph (3) of the Supplementary Provisions of the 2010 Amendment Act
Article 481, paragraph (1)	the day on which one month has elapsed from the day on which notification was given under paragraph (4) of that Article	the day on which one month has elapsed from the day on which notification was given under paragraph (4) of that Article (where that day is before March 31, 2011, that date)
Article 481, paragraph (2) and Article 482, paragraph (1)	Article 473, paragraph (1) or (2)	Article 12, paragraph (5) of the Supplementary Provisions of the 2010 Amendment Act
Article 482, paragraph (3)	the due date for payment under Article 473, paragraph (1) or (2) or the due date for payment under Article 476, paragraph (1)	Article 12, paragraph (5) of the Supplementary Provisions of the 2010 Amendment Act
<sup>machine translation, not official</sup>

**第七項**  卸売販売業者等が、販売契約の解除その他やむを得ない理由により、当該市町村の区域内に小売販売業者の営業所の所在する小売販売業者に売り渡した製造たばこのうち、第二項の規定により市町村たばこ税を課された、又は課されるべきものの返還を受けた場合には、当該市町村たばこ税に相当する金額を、新法第四百七十七条の規定に準じて、同条の規定による当該製造たばこにつき納付された、又は納付されるべき市町村たばこ税額に相当する金額に係る控除又は還付に併せて、当該卸売販売業者等に係る市町村たばこ税額から控除し、又は当該卸売販売業者等に還付する。この場合において、当該卸売販売業者等が新法第四百七十三条第一項、第二項又は第四項の規定により市町村長に提出すべき申告書には、総務省令で定めるところにより、当該返還に係る製造たばこの品目ごとの数量についての明細を記載した書類を添付しなければならない。
<sup>suppl-4221-4/art-12/par-7 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-12/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-12/par-7</sup>
Where a wholesale seller, etc. receives the return, owing to cancellation of a sales contract or other unavoidable reasons, of manufactured tobacco, among the manufactured tobacco sold to a tobacco retailer whose business office is located within the area of that municipality, on which municipal tobacco tax was imposed or is to be imposed under the provisions of paragraph (2), an amount equivalent to that municipal tobacco tax is, in conformity with the provisions of Article 477 of the New Act, deducted from the municipal tobacco tax amount of that wholesale seller, etc., or refunded to that wholesale seller, etc., together with the deduction or refund under the provisions of that Article of an amount equivalent to the municipal tobacco tax amount paid or to be paid on that manufactured tobacco. In this case, a document stating the details of the quantity of the returned manufactured tobacco for each type must be attached, as provided by Order of the Ministry of Internal Affairs and Communications, to the return that the wholesale seller, etc. is to submit to the mayor of the municipality pursuant to the provisions of Article 473, paragraph (1), (2) or (4) of the New Act.
<sup>machine translation, not official</sup>

**第八項**  新法第四百八十五条の十三第一項の規定は、平成二十二年度以後の年度の市町村たばこ税について適用し、平成二十一年度までの旧法第四百八十五条の十三第一項に規定するたばこ税に係る課税定額については、なお従前の例による。
<sup>suppl-4221-4/art-12/par-8 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-12/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-12/par-8</sup>
The provisions of Article 485-13, paragraph (1) of the New Act apply to municipal tobacco tax for fiscal year 2010 and thereafter, and the provisions then in force continue to govern the fixed tobacco tax amount for the tobacco tax prescribed in Article 485-13, paragraph (1) of the Former Act up to and including fiscal year 2009.
<sup>machine translation, not official</sup>

**第九項**  平成二十二年度の市町村たばこ税に係る新法第四百八十五条の十三第一項の規定の適用については、同項中「除して得た割合」とあるのは、「除して得た割合に百分の百十七を乗じて得た割合」とする。
<sup>suppl-4221-4/art-12/par-9 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-12/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-12/par-9</sup>
For the application of Article 485-13, paragraph (1) of the New Act to municipal tobacco tax for fiscal year 2010, the phrase "the proportion obtained by dividing" in that paragraph is deemed to be replaced with "the proportion obtained by multiplying by 117/100 the proportion obtained by dividing".
<sup>machine translation, not official</sup>

**第十項**  平成二十三年度の市町村たばこ税に係る新法第四百八十五条の十三第一項の規定の適用については、同項中「除して得た割合」とあるのは、「除して得た割合に百分の百四十を乗じて得た割合」とする。
<sup>suppl-4221-4/art-12/par-10 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-12/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-12/par-10</sup>
For the application of Article 485-13, paragraph (1) of the New Act to municipal tobacco tax for fiscal year 2011, the phrase "the proportion obtained by dividing" in that paragraph is deemed to be replaced with "the proportion obtained by multiplying by 140/100 the proportion obtained by dividing".
<sup>machine translation, not official</sup>

**第十一項**  平成二十四年度の市町村たばこ税に係る新法第四百八十五条の十三第一項の規定の適用については、同項中「除して得た割合」とあるのは、「除して得た割合に百分の百二十を乗じて得た割合」とする。
<sup>suppl-4221-4/art-12/par-11 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-12/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-12/par-11</sup>
For the application of Article 485-13, paragraph (1) of the New Act to municipal tobacco tax for fiscal year 2012, the phrase "the proportion obtained by dividing" in that paragraph is deemed to be replaced with "the proportion obtained by multiplying by 120/100 the proportion obtained by dividing".
<sup>machine translation, not official</sup>

### 第十三条（事業所税に関する経過措置） — Transitional Measures Concerning Business Office Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-4221-4/art-13 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-13</sup>

**第一項**  新法附則第三十三条の規定は、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二十二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二十二年前の年分の個人の事業及び平成二十二年分の個人の事業で施行日前に廃止されたものに対して課する事業所税については、なお従前の例による。
<sup>suppl-4221-4/art-13/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-13/par-1</sup>
The provisions of Article 33 of the Supplementary Provisions of the New Act 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 2010 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 2010, and on the business of an individual for the year 2010 that was discontinued before the Effective Date.
<sup>machine translation, not official</sup>

### 第十四条（都市計画税に関する経過措置） — Transitional Measures Concerning City Planning Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-4221-4/art-14 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-14</sup>

**第一項**  別段の定めがあるものを除き、新法の規定中都市計画税に関する部分は、平成二十二年度以後の年度分の都市計画税について適用し、平成二十一年度分までの都市計画税については、なお従前の例による。
<sup>suppl-4221-4/art-14/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-14/par-1</sup>
Except as otherwise provided, the provisions of the New Act relating to city planning tax apply to city planning tax for fiscal year 2010 and thereafter, and the provisions then in force continue to govern city planning tax up to and including fiscal year 2009.
<sup>machine translation, not official</sup>

**第二項**  旧法第三百四十八条第二項第四十一号に規定する固定資産に対して課する附則第一条第九号に定める日の属する年（当該日が一月一日である場合には、当該日の属する年の前年）の一月一日を賦課期日とする年度分までの都市計画税については、なお従前の例による。
<sup>suppl-4221-4/art-14/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-14/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-14/par-2</sup>
The provisions then in force continue to govern city planning tax imposed on fixed assets prescribed in Article 348, paragraph (2), item (xli) of the Former Act for fiscal years up to and including the fiscal year for which the assessment date is January 1 of the year that includes the date specified in Article 1, item (ix) of the Supplementary Provisions (or, where that date is January 1, of the year preceding the year that includes that date).
<sup>machine translation, not official</sup>

**第三項**  平成十八年四月一日から平成二十二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二十八項に規定する停車場建物等に対して課する都市計画税については、なお従前の例による。
<sup>suppl-4221-4/art-14/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-14/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-14/par-3</sup>
The provisions then in force continue to govern city planning tax imposed on station buildings, etc. prescribed in Article 15, paragraph (28) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2006 to March 31, 2010.
<sup>machine translation, not official</sup>

**第四項**  平成十四年四月一日から平成二十二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三十六項に規定する家屋に対して課する都市計画税については、なお従前の例による。
<sup>suppl-4221-4/art-14/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-14/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-14/par-4</sup>
The provisions then in force continue to govern city planning tax imposed on houses prescribed in Article 15, paragraph (36) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2002 to March 31, 2010.
<sup>machine translation, not official</sup>

**第五項**  平成十五年四月一日から平成二十二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三十七項に規定する家屋に対して課する都市計画税については、なお従前の例による。
<sup>suppl-4221-4/art-14/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-14/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-14/par-5</sup>
The provisions then in force continue to govern city planning tax imposed on houses prescribed in Article 15, paragraph (37) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2003 to March 31, 2010.
<sup>machine translation, not official</sup>

**第六項**  平成二十年四月一日から平成二十二年三月三十一日までの間に取得された旧法附則第十五条第五十四項に規定する家屋に対して課する都市計画税については、なお従前の例による。
<sup>suppl-4221-4/art-14/par-6 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-14/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-14/par-6</sup>
The provisions then in force continue to govern city planning tax imposed on houses prescribed in Article 15, paragraph (54) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2008 to March 31, 2010.
<sup>machine translation, not official</sup>

**第七項**  平成十七年四月一日から平成二十二年三月三十一日までの間に取得され、又は改築された旧法附則第十六条の二第十項に規定する家屋に対して課する都市計画税については、なお従前の例による。
<sup>suppl-4221-4/art-14/par-7 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-14/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-14/par-7</sup>
The provisions then in force continue to govern city planning tax imposed on houses prescribed in Article 16-2, paragraph (10) of the Supplementary Provisions of the Former Act that were acquired or rebuilt during the period from April 1, 2005 to March 31, 2010.
<sup>machine translation, not official</sup>

### 第十五条（国民健康保険税に関する経過措置） — Transitional Measures Concerning National Health Insurance Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-4221-4/art-15 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-15</sup>

**第一項**  新法の規定中国民健康保険税に関する部分は、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。
<sup>suppl-4221-4/art-15/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-15/par-1</sup>
The provisions of the New Act relating to national health insurance tax 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.
<sup>machine translation, not official</sup>

### 第十七条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-4221-4/art-17 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-17</sup>

**第一項**  この法律（附則第一条各号に掲げる規定にあっては、当該規定）の施行前にした行為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地方法人特別税並びに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。
<sup>suppl-4221-4/art-17/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-17/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-17/par-1</sup>
With regard to the application of penal provisions to acts committed before the enforcement of this Act (or, for the provisions listed in the items of Article 1 of the Supplementary Provisions, before the enforcement of those provisions) and to acts committed after the enforcement of this Act in relation to local taxes and special local corporation tax 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.
<sup>machine translation, not official</sup>

### 第十八条（政令への委任） — Delegation to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-4221-4/art-18 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-18</sup>

**第一項**  附則第二条から前条までに定めるもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
<sup>suppl-4221-4/art-18/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-18/par-1</sup>
Beyond what is provided for in Article 2 of the Supplementary Provisions through the preceding Article, Transitional Measures necessary for the enforcement of this Act are specified by Cabinet Order.
<sup>machine translation, not official</sup>

---

## Cites
- suppl-4221-4/art-1/par-1/item-2: 附則第三条第十一項 → 地方税法 附則第三条第十一項 (Supplementary Provisions, Article 3, paragraph (11)), suppl-4221-4/art-3/par-11 — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-3/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-3/par-11
- suppl-4221-4/art-1/par-1/item-2: 第四条第二項 → 地方税法 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-4221-4/art-4/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-4/par-2
- suppl-4221-4/art-1/par-1/item-2: 第三項 → 地方税法 附則第四条第三項 (Supplementary Provisions, Article 4, paragraph (3)), suppl-4221-4/art-4/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-4/par-3
- suppl-4221-4/art-1/par-1/item-2: 第六条 → 地方税法 附則第六条 (Supplementary Provisions, Article 6), suppl-4221-4/art-6 — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-6
- suppl-4221-4/art-1/par-1/item-2: 第十条第十二項 → 地方税法 附則第十条第十二項 (Supplementary Provisions, Article 10, paragraph (12)), suppl-4221-4/art-10/par-12 — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-10/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-10/par-12
- suppl-4221-4/art-1/par-1/item-2: 第十二条 → 地方税法 附則第十二条 (Supplementary Provisions, Article 12), suppl-4221-4/art-12 — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-12
- suppl-4221-4/art-1/par-1/item-2: 同条第八項 → 地方税法 附則第十二条第八項 (Supplementary Provisions, Article 12, paragraph (8)), suppl-4221-4/art-12/par-8 — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-12/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-12/par-8
- suppl-4221-4/art-1/par-1/item-3: 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-4221-4/art-3/par-4 — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-3/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-3/par-4
- suppl-4221-4/art-1/par-1/item-3: 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-4221-4/art-3/par-5 — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-3/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-3/par-5
- suppl-4221-4/art-1/par-1/item-3: 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-4221-4/art-3/par-6 — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-3/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-3/par-6
- suppl-4221-4/art-1/par-1/item-3: 第十条第四項から第六項まで → 地方税法 附則第十条第四項 (Supplementary Provisions, Article 10, paragraph (4)), suppl-4221-4/art-10/par-4 — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-10/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-10/par-4
- suppl-4221-4/art-1/par-1/item-3: 第十条第四項から第六項まで → 地方税法 附則第十条第五項 (Supplementary Provisions, Article 10, paragraph (5)), suppl-4221-4/art-10/par-5 — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-10/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-10/par-5
- suppl-4221-4/art-1/par-1/item-3: 第十条第四項から第六項まで → 地方税法 附則第十条第六項 (Supplementary Provisions, Article 10, paragraph (6)), suppl-4221-4/art-10/par-6 — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-10/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-10/par-6
- suppl-4221-4/art-1/par-1/item-5: 附則第三条第三項 → 地方税法 附則第三条第三項 (Supplementary Provisions, Article 3, paragraph (3)), suppl-4221-4/art-3/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-3/par-3
- suppl-4221-4/art-1/par-1/item-5: 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-4221-4/art-10/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-10/par-3
- suppl-4221-4/art-1/par-1/item-7: 附則第三条第二項 → 地方税法 附則第三条第二項 (Supplementary Provisions, Article 3, paragraph (2)), suppl-4221-4/art-3/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-3/par-2
- suppl-4221-4/art-1/par-1/item-7: 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-4221-4/art-10/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-10/par-2
- suppl-4221-4/art-1/par-1/item-7-2: 附則第三条第九項 → 地方税法 附則第三条第九項 (Supplementary Provisions, Article 3, paragraph (9)), suppl-4221-4/art-3/par-9 — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-3/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-3/par-9
- suppl-4221-4/art-1/par-1/item-7-2: 第十条第十項 → 地方税法 附則第十条第十項 (Supplementary Provisions, Article 10, paragraph (10)), suppl-4221-4/art-10/par-10 — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-10/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-10/par-10
- suppl-4221-4/art-1/par-1/item-9: 附則第五条第二項 → 地方税法 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-4221-4/art-5/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-5/par-2
- suppl-4221-4/art-1/par-1/item-9: 第十一条第二項 → 地方税法 附則第十一条第二項 (Supplementary Provisions, Article 11, paragraph (2)), suppl-4221-4/art-11/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-11/par-2
- suppl-4221-4/art-1/par-1/item-9: 第十四条第二項 → 地方税法 附則第十四条第二項 (Supplementary Provisions, Article 14, paragraph (2)), suppl-4221-4/art-14/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-14/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-14/par-2
- suppl-4221-4/art-2/par-1: 第十七条の四第一項第一号 → 地方税法 第十七条の四第一項第一号 (Article 17-4, paragraph (1), item (i)), art-17-4/par-1/item-1 — https://japanlaw.org/en/local-tax-act/art-17-4/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-17-4/par-1/item-1
- suppl-4221-4/art-2/par-1: 第五十三条第二十一項 → 地方税法 第五十三条第三十三項 (Article 53, paragraph (33)), art-53/par-33 — https://japanlaw.org/en/local-tax-act/art-53/par-33 · https://japanlaw.org/l/325AC0000000226/art-53/par-33
- suppl-4221-4/art-2/par-1: 第三百二十一条の八第二十一項 → 地方税法 第三百二十一条の八第三十三項 (Article 321-8, paragraph (33)), art-321-8/par-33 — https://japanlaw.org/en/local-tax-act/art-321-8/par-33 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-33
- suppl-4221-4/art-2/par-1: 第五十三条第二十三項 → 地方税法 第五十三条第二十三項 (Article 53, paragraph (23)), art-53/par-23 — https://japanlaw.org/en/local-tax-act/art-53/par-23 · https://japanlaw.org/l/325AC0000000226/art-53/par-23
- suppl-4221-4/art-2/par-1: 第三百二十一条の八第二十三項 → 地方税法 第三百二十一条の八第二十三項 (Article 321-8, paragraph (23)), art-321-8/par-23 — https://japanlaw.org/en/local-tax-act/art-321-8/par-23 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-23
- suppl-4221-4/art-2/par-1: 第五十三条第二十八項 → 地方税法 第五十三条第三十項 (Article 53, paragraph (30)), art-53/par-30 — https://japanlaw.org/en/local-tax-act/art-53/par-30 · https://japanlaw.org/l/325AC0000000226/art-53/par-30
- suppl-4221-4/art-2/par-1: 第三百二十一条の八第二十八項 → 地方税法 第三百二十一条の八第三十項 (Article 321-8, paragraph (30)), art-321-8/par-30 — https://japanlaw.org/en/local-tax-act/art-321-8/par-30 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-30
- suppl-4221-4/art-2/par-1: 第七十二条の十三第九項 → 地方税法 第七十二条の十三第九項 (Article 72-13, paragraph (9)), art-72-13/par-9 — https://japanlaw.org/en/local-tax-act/art-72-13/par-9 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-9
- suppl-4221-4/art-2/par-1: 第七十二条の十三第十項 → 地方税法 第七十二条の十三第十項 (Article 72-13, paragraph (10)), art-72-13/par-10 — https://japanlaw.org/en/local-tax-act/art-72-13/par-10 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-10
- suppl-4221-4/art-2/par-1: 第七十二条の十三第十三項 → 地方税法 第七十二条の十三第十三項 (Article 72-13, paragraph (13)), art-72-13/par-13 — https://japanlaw.org/en/local-tax-act/art-72-13/par-13 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-13
- suppl-4221-4/art-2/par-1: 同条第十一項 → 地方税法 第七十二条の十三第十一項 (Article 72-13, paragraph (11)), art-72-13/par-11 — https://japanlaw.org/en/local-tax-act/art-72-13/par-11 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-11
- suppl-4221-4/art-3/par-2: 新法第三十四条第一項第五号 → 地方税法 第三十四条第一項第五号 (Article 34, paragraph (1), item (v)), art-34/par-1/item-5 — https://japanlaw.org/en/local-tax-act/art-34/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/art-34/par-1/item-5
- suppl-4221-4/art-3/par-2: 第五号の二 → 地方税法 第三十四条第一項第五号の二 (Article 34, paragraph (1), item (v-2)), art-34/par-1/item-5-2 — https://japanlaw.org/en/local-tax-act/art-34/par-1/item-5-2 · https://japanlaw.org/l/325AC0000000226/art-34/par-1/item-5-2
- suppl-4221-4/art-3/par-2: 第六項 → 地方税法 第三十四条第五項 (Article 34, paragraph (5)), art-34/par-5 — https://japanlaw.org/en/local-tax-act/art-34/par-5 · https://japanlaw.org/l/325AC0000000226/art-34/par-5
- suppl-4221-4/art-3/par-2: 第七項 → 地方税法 第三十四条第六項 (Article 34, paragraph (6)), art-34/par-6 — https://japanlaw.org/en/local-tax-act/art-34/par-6 · https://japanlaw.org/l/325AC0000000226/art-34/par-6
- suppl-4221-4/art-3/par-2: 第八項 → 地方税法 第三十四条第七項 (Article 34, paragraph (7)), art-34/par-7 — https://japanlaw.org/en/local-tax-act/art-34/par-7 · https://japanlaw.org/l/325AC0000000226/art-34/par-7
- suppl-4221-4/art-3/par-3: 新法第三十四条第一項第六号 → 地方税法 第三十四条第一項第六号 (Article 34, paragraph (1), item (vi)), art-34/par-1/item-6 — https://japanlaw.org/en/local-tax-act/art-34/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/art-34/par-1/item-6
- suppl-4221-4/art-3/par-3: 第十号 → 地方税法 第三十四条第一項第十号 (Article 34, paragraph (1), item (x)), art-34/par-1/item-10 — https://japanlaw.org/en/local-tax-act/art-34/par-1/item-10 · https://japanlaw.org/l/325AC0000000226/art-34/par-1/item-10
- suppl-4221-4/art-3/par-3: 第十一号 → 地方税法 第三十四条第一項第十一号 (Article 34, paragraph (1), item (xi)), art-34/par-1/item-11 — https://japanlaw.org/en/local-tax-act/art-34/par-1/item-11 · https://japanlaw.org/l/325AC0000000226/art-34/par-1/item-11
- suppl-4221-4/art-3/par-3: 第四項 → 地方税法 第三十四条第三項 (Article 34, paragraph (3)), art-34/par-3 — https://japanlaw.org/en/local-tax-act/art-34/par-3 · https://japanlaw.org/l/325AC0000000226/art-34/par-3
- suppl-4221-4/art-3/par-3: 第五項 → 地方税法 第三十四条第四項 (Article 34, paragraph (4)), art-34/par-4 — https://japanlaw.org/en/local-tax-act/art-34/par-4 · https://japanlaw.org/l/325AC0000000226/art-34/par-4
- suppl-4221-4/art-3/par-3: 第七項 → 地方税法 第三十四条第六項 (Article 34, paragraph (6)), art-34/par-6 — https://japanlaw.org/en/local-tax-act/art-34/par-6 · https://japanlaw.org/l/325AC0000000226/art-34/par-6
- suppl-4221-4/art-3/par-3: 第九項 → 地方税法 第三十四条第八項 (Article 34, paragraph (8)), art-34/par-8 — https://japanlaw.org/en/local-tax-act/art-34/par-8 · https://japanlaw.org/l/325AC0000000226/art-34/par-8
- suppl-4221-4/art-3/par-3: 第三十七条 → 地方税法 第三十七条 (Article 37), art-37 — https://japanlaw.org/en/local-tax-act/art-37 · https://japanlaw.org/l/325AC0000000226/art-37
- suppl-4221-4/art-3/par-3: 第四十五条の二第一項 → 地方税法 第四十五条の二第一項 (Article 45-2, paragraph (1)), art-45-2/par-1 — https://japanlaw.org/en/local-tax-act/art-45-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-45-2/par-1
- suppl-4221-4/art-3/par-4: 新法第四十五条の三の二 → 地方税法 第四十五条の三の二 (Article 45-3-2), art-45-3-2 — https://japanlaw.org/en/local-tax-act/art-45-3-2 · https://japanlaw.org/l/325AC0000000226/art-45-3-2
- suppl-4221-4/art-3/par-4: 同条第一項 → 地方税法 第四十五条の三の二第一項 (Article 45-3-2, paragraph (1)), art-45-3-2/par-1 — https://japanlaw.org/en/local-tax-act/art-45-3-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-45-3-2/par-1
- suppl-4221-4/art-3/par-4: 第二項 → 地方税法 第四十五条の三の二第三項 (Article 45-3-2, paragraph (3)), art-45-3-2/par-3 — https://japanlaw.org/en/local-tax-act/art-45-3-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-45-3-2/par-3
- suppl-4221-4/art-3/par-5: 新法第四十五条の三の三 → 地方税法 第四十五条の三の三 (Article 45-3-3), art-45-3-3 — https://japanlaw.org/en/local-tax-act/art-45-3-3 · https://japanlaw.org/l/325AC0000000226/art-45-3-3
- suppl-4221-4/art-3/par-5: 同条第一項 → 地方税法 第四十五条の三の三第一項 (Article 45-3-3, paragraph (1)), art-45-3-3/par-1 — https://japanlaw.org/en/local-tax-act/art-45-3-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-45-3-3/par-1
- suppl-4221-4/art-3/par-6: 新法第四十五条の三の三第一項 → 地方税法 第四十五条の三の三第一項 (Article 45-3-3, paragraph (1)), art-45-3-3/par-1 — https://japanlaw.org/en/local-tax-act/art-45-3-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-45-3-3/par-1
- suppl-4221-4/art-3/par-6: 同条第二項 → 地方税法 第四十五条の三の三第二項 (Article 45-3-3, paragraph (2)), art-45-3-3/par-2 — https://japanlaw.org/en/local-tax-act/art-45-3-3/par-2 · https://japanlaw.org/l/325AC0000000226/art-45-3-3/par-2
- suppl-4221-4/art-3/par-9: 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-4221-4/art-3/par-9: 第三十五条の三の二第一項から第三項まで → 地方税法 附則第三十五条の三の二第一項 (Supplementary Provisions, Article 35-3-2, paragraph (1)), suppl-3251-226/art-35-3-2/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-3-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3-2/par-1
- suppl-4221-4/art-3/par-9: 第三十五条の三の二第一項から第三項まで → 地方税法 附則第三十五条の三の二第二項 (Supplementary Provisions, Article 35-3-2, paragraph (2)), suppl-3251-226/art-35-3-2/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-3-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3-2/par-2
- suppl-4221-4/art-3/par-9: 第三十五条の三の二第一項から第三項まで → 地方税法 附則第三十五条の三の二第三項 (Supplementary Provisions, Article 35-3-2, paragraph (3)), suppl-3251-226/art-35-3-2/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-3-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3-2/par-3
- suppl-4221-4/art-3/par-11: 附則第一条第二号 → 地方税法 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-4221-4/art-1/par-1/item-2 — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-1/par-1/item-2
- suppl-4221-4/art-3/par-12: 附則第一条第二号 → 地方税法 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-4221-4/art-1/par-1/item-2 — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-1/par-1/item-2
- suppl-4221-4/art-4/par-1: 附則第一条第二号 → 地方税法 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-4221-4/art-1/par-1/item-2 — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-1/par-1/item-2
- suppl-4221-4/art-4/par-1: この項 → 地方税法 附則第四条第一項 (Supplementary Provisions, Article 4, paragraph (1)), suppl-4221-4/art-4/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-4/par-1
- suppl-4221-4/art-4/par-1: 次項 → 地方税法 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-4221-4/art-4/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-4/par-2
- suppl-4221-4/art-4/par-2: 附則第一条第二号 → 地方税法 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-4221-4/art-1/par-1/item-2 — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-1/par-1/item-2
- suppl-4221-4/art-4/par-3: 附則第一条第二号 → 地方税法 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-4221-4/art-1/par-1/item-2 — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-1/par-1/item-2
- suppl-4221-4/art-5/par-1: 次項 → 地方税法 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-4221-4/art-5/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-5/par-2
- suppl-4221-4/art-5/par-2: 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-4221-4/art-1/par-1/item-9 — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-1/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-1/par-1/item-9
- suppl-4221-4/art-6/par-1: 次項 → 地方税法 附則第六条第二項 (Supplementary Provisions, Article 6, paragraph (2)), suppl-4221-4/art-6/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-6/par-2
- suppl-4221-4/art-6/par-1: 第三項 → 地方税法 附則第六条第三項 (Supplementary Provisions, Article 6, paragraph (3)), suppl-4221-4/art-6/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-6/par-3
- suppl-4221-4/art-6/par-2: 地方税法第七十四条の二第一項 → 地方税法 第七十四条の二第一項 (Article 74-2, paragraph (1)), art-74-2/par-1 — https://japanlaw.org/en/local-tax-act/art-74-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-2/par-1
- suppl-4221-4/art-6/par-2: 同条第二項 → 地方税法 第七十四条の二第二項 (Article 74-2, paragraph (2)), art-74-2/par-2 — https://japanlaw.org/en/local-tax-act/art-74-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-74-2/par-2
- suppl-4221-4/art-6/par-2: 同法第七十四条の六第一項第一号 → 地方税法 第七十四条の六第一項第一号 (Article 74-6, paragraph (1), item (i)), art-74-6/par-1/item-1 — https://japanlaw.org/en/local-tax-act/art-74-6/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-74-6/par-1/item-1
- suppl-4221-4/art-6/par-2: 第二号 → 地方税法 第七十四条の六第一項第二号 (Article 74-6, paragraph (1), item (ii)), art-74-6/par-1/item-2 — https://japanlaw.org/en/local-tax-act/art-74-6/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-74-6/par-1/item-2
- suppl-4221-4/art-6/par-2: この項 → 地方税法 附則第六条第二項 (Supplementary Provisions, Article 6, paragraph (2)), suppl-4221-4/art-6/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-6/par-2
- suppl-4221-4/art-6/par-2: 第七項 → 地方税法 附則第六条第七項 (Supplementary Provisions, Article 6, paragraph (7)), suppl-4221-4/art-6/par-7 — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-6/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-6/par-7
- suppl-4221-4/art-6/par-2/item-1: 次号 → 地方税法 附則第六条第二項第二号 (Supplementary Provisions, Article 6, paragraph (2), item (ii)), suppl-4221-4/art-6/par-2/item-2 — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-6/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-6/par-2/item-2
- suppl-4221-4/art-6/par-2/item-2: 新法附則第十二条の二 → 地方税法 附則第十二条の二の二 (Supplementary Provisions, Article 12-2-2), suppl-3251-226/art-12-2-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-2-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2-2
- suppl-4221-4/art-6/par-3: 前項 → 地方税法 附則第六条第二項 (Supplementary Provisions, Article 6, paragraph (2)), suppl-4221-4/art-6/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-6/par-2
- suppl-4221-4/art-6/par-3/item-1: たばこ税法（昭和五十九年法律第七十二号）第二条第二項 → e-Gov law 359AC0000000072, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection
- suppl-4221-4/art-6/par-3/item-1: この号 → 地方税法 附則第六条第三項第一号 (Supplementary Provisions, Article 6, paragraph (3), item (i)), suppl-4221-4/art-6/par-3/item-1 — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-6/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-6/par-3/item-1
- suppl-4221-4/art-6/par-3/item-2: 前号 → 地方税法 附則第六条第三項第一号 (Supplementary Provisions, Article 6, paragraph (3), item (i)), suppl-4221-4/art-6/par-3/item-1 — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-6/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-6/par-3/item-1
- suppl-4221-4/art-6/par-3/item-2: 前項 → 地方税法 附則第六条第二項 (Supplementary Provisions, Article 6, paragraph (2)), suppl-4221-4/art-6/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-6/par-2
- suppl-4221-4/art-6/par-4: 第二項 → 地方税法 附則第六条第二項 (Supplementary Provisions, Article 6, paragraph (2)), suppl-4221-4/art-6/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-6/par-2
- suppl-4221-4/art-6/par-4: 前項 → 地方税法 附則第六条第三項 (Supplementary Provisions, Article 6, paragraph (3)), suppl-4221-4/art-6/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-6/par-3
- suppl-4221-4/art-6/par-4: 附則第十二条第三項 → 地方税法 附則第十二条第三項 (Supplementary Provisions, Article 12, paragraph (3)), suppl-4221-4/art-12/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-12/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-12/par-3
- suppl-4221-4/art-6/par-5: 第三項 → 地方税法 附則第六条第三項 (Supplementary Provisions, Article 6, paragraph (3)), suppl-4221-4/art-6/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-6/par-3
- suppl-4221-4/art-6/par-5: 同項第二号 → 地方税法 附則第六条第三項第二号 (Supplementary Provisions, Article 6, paragraph (3), item (ii)), suppl-4221-4/art-6/par-3/item-2 — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-6/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-6/par-3/item-2
- suppl-4221-4/art-6/par-6: 第二項 → 地方税法 附則第六条第二項 (Supplementary Provisions, Article 6, paragraph (2)), suppl-4221-4/art-6/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-6/par-2
- suppl-4221-4/art-6/par-6: 前項 → 地方税法 附則第六条第五項 (Supplementary Provisions, Article 6, paragraph (5)), suppl-4221-4/art-6/par-5 — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-6/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-6/par-5
- suppl-4221-4/art-6/par-6: 新法第七十四条の六 → 地方税法 第七十四条の六 (Article 74-6), art-74-6 — https://japanlaw.org/en/local-tax-act/art-74-6 · https://japanlaw.org/l/325AC0000000226/art-74-6
- suppl-4221-4/art-6/par-6: 第七十四条の十 → 地方税法 第七十四条の十 (Article 74-10), art-74-10 — https://japanlaw.org/en/local-tax-act/art-74-10 · https://japanlaw.org/l/325AC0000000226/art-74-10
- suppl-4221-4/art-6/par-6: 第七十四条の十一 → 地方税法 第七十四条の十一 (Article 74-11), art-74-11 — https://japanlaw.org/en/local-tax-act/art-74-11 · https://japanlaw.org/l/325AC0000000226/art-74-11
- suppl-4221-4/art-6/par-6: 第七十四条の十四 → 地方税法 第七十四条の十四 (Article 74-14), art-74-14 — https://japanlaw.org/en/local-tax-act/art-74-14 · https://japanlaw.org/l/325AC0000000226/art-74-14
- suppl-4221-4/art-6/par-6: 第七十四条の四第二項 → 地方税法 第七十四条の四第二項 (Article 74-4, paragraph (2)), art-74-4/par-2 — https://japanlaw.org/en/local-tax-act/art-74-4/par-2 · https://japanlaw.org/l/325AC0000000226/art-74-4/par-2
- suppl-4221-4/art-6/par-6: 前項 → 地方税法 第七十四条の四第一項 (Article 74-4, paragraph (1)), art-74-4/par-1 — https://japanlaw.org/en/local-tax-act/art-74-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-4/par-1
- suppl-4221-4/art-6/par-6: 第七十四条の十二第一項 → 地方税法 第七十四条の十二第一項 (Article 74-12, paragraph (1)), art-74-12/par-1 — https://japanlaw.org/en/local-tax-act/art-74-12/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-12/par-1
- suppl-4221-4/art-6/par-6: 第七十四条の十第一項から第三項まで → 地方税法 第七十四条の十第一項 (Article 74-10, paragraph (1)), art-74-10/par-1 — https://japanlaw.org/en/local-tax-act/art-74-10/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-10/par-1
- suppl-4221-4/art-6/par-6: 第七十四条の十第一項から第三項まで → 地方税法 第七十四条の十第二項 (Article 74-10, paragraph (2)), art-74-10/par-2 — https://japanlaw.org/en/local-tax-act/art-74-10/par-2 · https://japanlaw.org/l/325AC0000000226/art-74-10/par-2
- suppl-4221-4/art-6/par-6: 第七十四条の十第一項から第三項まで → 地方税法 第七十四条の十第三項 (Article 74-10, paragraph (3)), art-74-10/par-3 — https://japanlaw.org/en/local-tax-act/art-74-10/par-3 · https://japanlaw.org/l/325AC0000000226/art-74-10/par-3
- suppl-4221-4/art-6/par-6: 平成二十二年改正法附則第六条第三項 → 地方税法 附則第六条第三項 (Supplementary Provisions, Article 6, paragraph (3)), suppl-4221-4/art-6/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-6/par-3
- suppl-4221-4/art-6/par-6: 第七十四条の十二第二項 → 地方税法 第七十四条の十二第二項 (Article 74-12, paragraph (2)), art-74-12/par-2 — https://japanlaw.org/en/local-tax-act/art-74-12/par-2 · https://japanlaw.org/l/325AC0000000226/art-74-12/par-2
- suppl-4221-4/art-6/par-6: 第七十四条の二十第一項 → 地方税法 第七十四条の二十第一項 (Article 74-20, paragraph (1)), art-74-20/par-1 — https://japanlaw.org/en/local-tax-act/art-74-20/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-20/par-1
- suppl-4221-4/art-6/par-6: 第五項 → 地方税法 第七十四条の十第五項 (Article 74-10, paragraph (5)), art-74-10/par-5 — https://japanlaw.org/en/local-tax-act/art-74-10/par-5 · https://japanlaw.org/l/325AC0000000226/art-74-10/par-5
- suppl-4221-4/art-6/par-6: 第七十四条の二十一第一項 → 地方税法 第七十四条の二十一第一項 (Article 74-21, paragraph (1)), art-74-21/par-1 — https://japanlaw.org/en/local-tax-act/art-74-21/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-21/par-1
- suppl-4221-4/art-6/par-6: 第七十四条の二十一第二項 → 地方税法 第七十四条の二十一第二項 (Article 74-21, paragraph (2)), art-74-21/par-2 — https://japanlaw.org/en/local-tax-act/art-74-21/par-2 · https://japanlaw.org/l/325AC0000000226/art-74-21/par-2
- suppl-4221-4/art-6/par-6: 第七十四条の二十二第一項 → 地方税法 第七十四条の二十二第一項 (Article 74-22, paragraph (1)), art-74-22/par-1 — https://japanlaw.org/en/local-tax-act/art-74-22/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-22/par-1
- suppl-4221-4/art-6/par-6: 第七十四条の二十二第三項 → 地方税法 第七十四条の二十二第三項 (Article 74-22, paragraph (3)), art-74-22/par-3 — https://japanlaw.org/en/local-tax-act/art-74-22/par-3 · https://japanlaw.org/l/325AC0000000226/art-74-22/par-3
- suppl-4221-4/art-6/par-6: 第七十四条の十三第一項 → 地方税法 第七十四条の十三第一項 (Article 74-13, paragraph (1)), art-74-13/par-1 — https://japanlaw.org/en/local-tax-act/art-74-13/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-13/par-1
- suppl-4221-4/art-6/par-7: 第二項 → 地方税法 附則第六条第二項 (Supplementary Provisions, Article 6, paragraph (2)), suppl-4221-4/art-6/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-6/par-2
- suppl-4221-4/art-6/par-7: 新法第七十四条の十四 → 地方税法 第七十四条の十四 (Article 74-14), art-74-14 — https://japanlaw.org/en/local-tax-act/art-74-14 · https://japanlaw.org/l/325AC0000000226/art-74-14
- suppl-4221-4/art-6/par-7: 新法第七十四条の十第一項から第三項まで → 地方税法 第七十四条の十第一項 (Article 74-10, paragraph (1)), art-74-10/par-1 — https://japanlaw.org/en/local-tax-act/art-74-10/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-10/par-1
- suppl-4221-4/art-6/par-7: 新法第七十四条の十第一項から第三項まで → 地方税法 第七十四条の十第二項 (Article 74-10, paragraph (2)), art-74-10/par-2 — https://japanlaw.org/en/local-tax-act/art-74-10/par-2 · https://japanlaw.org/l/325AC0000000226/art-74-10/par-2
- suppl-4221-4/art-6/par-7: 新法第七十四条の十第一項から第三項まで → 地方税法 第七十四条の十第三項 (Article 74-10, paragraph (3)), art-74-10/par-3 — https://japanlaw.org/en/local-tax-act/art-74-10/par-3 · https://japanlaw.org/l/325AC0000000226/art-74-10/par-3
- suppl-4221-4/art-6/par-7: 第五項 → 地方税法 第七十四条の十第五項 (Article 74-10, paragraph (5)), art-74-10/par-5 — https://japanlaw.org/en/local-tax-act/art-74-10/par-5 · https://japanlaw.org/l/325AC0000000226/art-74-10/par-5
- suppl-4221-4/art-8/par-1: 新法附則第十二条の二の七 → 地方税法 附則第十二条の二の七 (Supplementary Provisions, Article 12-2-7), suppl-3251-226/art-12-2-7 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-2-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2-7
- suppl-4221-4/art-8/par-1: 新法第百四十四条の二第一項 → 地方税法 第百四十四条の二第一項 (Article 144-2, paragraph (1)), art-144-2/par-1 — https://japanlaw.org/en/local-tax-act/art-144-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-2/par-1
- suppl-4221-4/art-8/par-1: 第二項 → 地方税法 第百四十四条の二第二項 (Article 144-2, paragraph (2)), art-144-2/par-2 — https://japanlaw.org/en/local-tax-act/art-144-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-2/par-2
- suppl-4221-4/art-8/par-2: 新法附則第十二条の二の七第二項 → 地方税法 附則第十二条の二の七第二項 (Supplementary Provisions, Article 12-2-7, paragraph (2)), suppl-3251-226/art-12-2-7/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-2-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2-7/par-2
- suppl-4221-4/art-8/par-2: 新法第百四十四条の二十一第一項 → 地方税法 第百四十四条の二十一第一項 (Article 144-21, paragraph (1)), art-144-21/par-1 — https://japanlaw.org/en/local-tax-act/art-144-21/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-21/par-1
- suppl-4221-4/art-8/par-3: 新法附則第十二条の二の七第二項 → 地方税法 附則第十二条の二の七第二項 (Supplementary Provisions, Article 12-2-7, paragraph (2)), suppl-3251-226/art-12-2-7/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-2-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2-7/par-2
- suppl-4221-4/art-8/par-3: 新法第百四十四条の二十一第一項 → 地方税法 第百四十四条の二十一第一項 (Article 144-21, paragraph (1)), art-144-21/par-1 — https://japanlaw.org/en/local-tax-act/art-144-21/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-21/par-1
- suppl-4221-4/art-8/par-4: 新法附則第十二条の二の七第二項 → 地方税法 附則第十二条の二の七第二項 (Supplementary Provisions, Article 12-2-7, paragraph (2)), suppl-3251-226/art-12-2-7/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-2-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2-7/par-2
- suppl-4221-4/art-8/par-4: 新法第百四十四条の二十一第二項 → 地方税法 第百四十四条の二十一第二項 (Article 144-21, paragraph (2)), art-144-21/par-2 — https://japanlaw.org/en/local-tax-act/art-144-21/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-21/par-2
- suppl-4221-4/art-9/par-1: 新法附則第十二条の三 → 地方税法 附則第十二条の三 (Supplementary Provisions, Article 12-3), suppl-3251-226/art-12-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-3
- suppl-4221-4/art-10/par-2: 新法第三百十四条の二第一項第五号 → 地方税法 第三百十四条の二第一項第五号 (Article 314-2, paragraph (1), item (v)), art-314-2/par-1/item-5 — https://japanlaw.org/en/local-tax-act/art-314-2/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/art-314-2/par-1/item-5
- suppl-4221-4/art-10/par-2: 第五号の二 → 地方税法 第三百十四条の二第一項第五号の二 (Article 314-2, paragraph (1), item (v-2)), art-314-2/par-1/item-5-2 — https://japanlaw.org/en/local-tax-act/art-314-2/par-1/item-5-2 · https://japanlaw.org/l/325AC0000000226/art-314-2/par-1/item-5-2
- suppl-4221-4/art-10/par-2: 第六項 → 地方税法 第三百十四条の二第五項 (Article 314-2, paragraph (5)), art-314-2/par-5 — https://japanlaw.org/en/local-tax-act/art-314-2/par-5 · https://japanlaw.org/l/325AC0000000226/art-314-2/par-5
- suppl-4221-4/art-10/par-2: 第七項 → 地方税法 第三百十四条の二第六項 (Article 314-2, paragraph (6)), art-314-2/par-6 — https://japanlaw.org/en/local-tax-act/art-314-2/par-6 · https://japanlaw.org/l/325AC0000000226/art-314-2/par-6
- suppl-4221-4/art-10/par-2: 第八項 → 地方税法 第三百十四条の二第七項 (Article 314-2, paragraph (7)), art-314-2/par-7 — https://japanlaw.org/en/local-tax-act/art-314-2/par-7 · https://japanlaw.org/l/325AC0000000226/art-314-2/par-7
- suppl-4221-4/art-10/par-3: 新法第三百十四条の二第一項第六号 → 地方税法 第三百十四条の二第一項第六号 (Article 314-2, paragraph (1), item (vi)), art-314-2/par-1/item-6 — https://japanlaw.org/en/local-tax-act/art-314-2/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/art-314-2/par-1/item-6
- suppl-4221-4/art-10/par-3: 第十号 → 地方税法 第三百十四条の二第一項第十号 (Article 314-2, paragraph (1), item (x)), art-314-2/par-1/item-10 — https://japanlaw.org/en/local-tax-act/art-314-2/par-1/item-10 · https://japanlaw.org/l/325AC0000000226/art-314-2/par-1/item-10
- suppl-4221-4/art-10/par-3: 第十一号 → 地方税法 第三百十四条の二第一項第十一号 (Article 314-2, paragraph (1), item (xi)), art-314-2/par-1/item-11 — https://japanlaw.org/en/local-tax-act/art-314-2/par-1/item-11 · https://japanlaw.org/l/325AC0000000226/art-314-2/par-1/item-11
- suppl-4221-4/art-10/par-3: 第四項 → 地方税法 第三百十四条の二第三項 (Article 314-2, paragraph (3)), art-314-2/par-3 — https://japanlaw.org/en/local-tax-act/art-314-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-314-2/par-3
- suppl-4221-4/art-10/par-3: 第五項 → 地方税法 第三百十四条の二第四項 (Article 314-2, paragraph (4)), art-314-2/par-4 — https://japanlaw.org/en/local-tax-act/art-314-2/par-4 · https://japanlaw.org/l/325AC0000000226/art-314-2/par-4
- suppl-4221-4/art-10/par-3: 第七項 → 地方税法 第三百十四条の二第六項 (Article 314-2, paragraph (6)), art-314-2/par-6 — https://japanlaw.org/en/local-tax-act/art-314-2/par-6 · https://japanlaw.org/l/325AC0000000226/art-314-2/par-6
- suppl-4221-4/art-10/par-3: 第九項 → 地方税法 第三百十四条の二第八項 (Article 314-2, paragraph (8)), art-314-2/par-8 — https://japanlaw.org/en/local-tax-act/art-314-2/par-8 · https://japanlaw.org/l/325AC0000000226/art-314-2/par-8
- suppl-4221-4/art-10/par-3: 第三百十四条の六 → 地方税法 第三百十四条の六 (Article 314-6), art-314-6 — https://japanlaw.org/en/local-tax-act/art-314-6 · https://japanlaw.org/l/325AC0000000226/art-314-6
- suppl-4221-4/art-10/par-3: 第三百十七条の二第一項 → 地方税法 第三百十七条の二第一項 (Article 317-2, paragraph (1)), art-317-2/par-1 — https://japanlaw.org/en/local-tax-act/art-317-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-317-2/par-1
- suppl-4221-4/art-10/par-4: 新法第三百十七条の三の二 → 地方税法 第三百十七条の三の二 (Article 317-3-2), art-317-3-2 — https://japanlaw.org/en/local-tax-act/art-317-3-2 · https://japanlaw.org/l/325AC0000000226/art-317-3-2
- suppl-4221-4/art-10/par-4: 同条第一項 → 地方税法 第三百十七条の三の二第一項 (Article 317-3-2, paragraph (1)), art-317-3-2/par-1 — https://japanlaw.org/en/local-tax-act/art-317-3-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-317-3-2/par-1
- suppl-4221-4/art-10/par-4: 第二項 → 地方税法 第三百十七条の三の二第三項 (Article 317-3-2, paragraph (3)), art-317-3-2/par-3 — https://japanlaw.org/en/local-tax-act/art-317-3-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-317-3-2/par-3
- suppl-4221-4/art-10/par-5: 新法第三百十七条の三の三 → 地方税法 第三百十七条の三の三 (Article 317-3-3), art-317-3-3 — https://japanlaw.org/en/local-tax-act/art-317-3-3 · https://japanlaw.org/l/325AC0000000226/art-317-3-3
- suppl-4221-4/art-10/par-5: 同条第一項 → 地方税法 第三百十七条の三の三第一項 (Article 317-3-3, paragraph (1)), art-317-3-3/par-1 — https://japanlaw.org/en/local-tax-act/art-317-3-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-317-3-3/par-1
- suppl-4221-4/art-10/par-6: 新法第三百十七条の三の三第一項 → 地方税法 第三百十七条の三の三第一項 (Article 317-3-3, paragraph (1)), art-317-3-3/par-1 — https://japanlaw.org/en/local-tax-act/art-317-3-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-317-3-3/par-1
- suppl-4221-4/art-10/par-6: 同条第二項 → 地方税法 第三百十七条の三の三第二項 (Article 317-3-3, paragraph (2)), art-317-3-3/par-2 — https://japanlaw.org/en/local-tax-act/art-317-3-3/par-2 · https://japanlaw.org/l/325AC0000000226/art-317-3-3/par-2
- suppl-4221-4/art-10/par-7: 新法第三百二十一条の三第二項 → 地方税法 第三百二十一条の三第二項 (Article 321-3, paragraph (2)), art-321-3/par-2 — https://japanlaw.org/en/local-tax-act/art-321-3/par-2 · https://japanlaw.org/l/325AC0000000226/art-321-3/par-2
- suppl-4221-4/art-10/par-7: 同条第四項 → 地方税法 第三百二十一条の三第四項 (Article 321-3, paragraph (4)), art-321-3/par-4 — https://japanlaw.org/en/local-tax-act/art-321-3/par-4 · https://japanlaw.org/l/325AC0000000226/art-321-3/par-4
- suppl-4221-4/art-10/par-10: 新法附則第三十五条の三の二第四項から第六項まで → 地方税法 附則第三十五条の三の二第四項 (Supplementary Provisions, Article 35-3-2, paragraph (4)), suppl-3251-226/art-35-3-2/par-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-3-2/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3-2/par-4
- suppl-4221-4/art-10/par-10: 新法附則第三十五条の三の二第四項から第六項まで → 地方税法 附則第三十五条の三の二第五項 (Supplementary Provisions, Article 35-3-2, paragraph (5)), suppl-3251-226/art-35-3-2/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-3-2/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3-2/par-5
- suppl-4221-4/art-10/par-10: 新法附則第三十五条の三の二第四項から第六項まで → 地方税法 附則第三十五条の三の二第六項 (Supplementary Provisions, Article 35-3-2, paragraph (6)), suppl-3251-226/art-35-3-2/par-6 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-3-2/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3-2/par-6
- suppl-4221-4/art-10/par-12: 附則第一条第二号 → 地方税法 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-4221-4/art-1/par-1/item-2 — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-1/par-1/item-2
- suppl-4221-4/art-10/par-13: 附則第一条第二号 → 地方税法 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-4221-4/art-1/par-1/item-2 — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-1/par-1/item-2
- suppl-4221-4/art-11/par-2: 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-4221-4/art-1/par-1/item-9 — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-1/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-1/par-1/item-9
- suppl-4221-4/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-4221-4/art-12/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-12/par-2
- suppl-4221-4/art-12/par-1: 第三項 → 地方税法 附則第十二条第三項 (Supplementary Provisions, Article 12, paragraph (3)), suppl-4221-4/art-12/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-12/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-12/par-3
- suppl-4221-4/art-12/par-2: 地方税法第四百六十五条第一項 → 地方税法 第四百六十五条第一項 (Article 465, paragraph (1)), art-465/par-1 — https://japanlaw.org/en/local-tax-act/art-465/par-1 · https://japanlaw.org/l/325AC0000000226/art-465/par-1
- suppl-4221-4/art-12/par-2: 同条第二項 → 地方税法 第四百六十五条第二項 (Article 465, paragraph (2)), art-465/par-2 — https://japanlaw.org/en/local-tax-act/art-465/par-2 · https://japanlaw.org/l/325AC0000000226/art-465/par-2
- suppl-4221-4/art-12/par-2: 同法第四百六十九条第一項第一号 → 地方税法 第四百六十九条第一項第一号 (Article 469, paragraph (1), item (i)), art-469/par-1/item-1 — https://japanlaw.org/en/local-tax-act/art-469/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-469/par-1/item-1
- suppl-4221-4/art-12/par-2: 第二号 → 地方税法 第四百六十九条第一項第二号 (Article 469, paragraph (1), item (ii)), art-469/par-1/item-2 — https://japanlaw.org/en/local-tax-act/art-469/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-469/par-1/item-2
- suppl-4221-4/art-12/par-2: この項 → 地方税法 附則第十二条第二項 (Supplementary Provisions, Article 12, paragraph (2)), suppl-4221-4/art-12/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-12/par-2
- suppl-4221-4/art-12/par-2: 第七項 → 地方税法 附則第十二条第七項 (Supplementary Provisions, Article 12, paragraph (7)), suppl-4221-4/art-12/par-7 — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-12/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-12/par-7
- suppl-4221-4/art-12/par-2/item-1: 次号 → 地方税法 附則第十二条第二項第二号 (Supplementary Provisions, Article 12, paragraph (2), item (ii)), suppl-4221-4/art-12/par-2/item-2 — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-12/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-12/par-2/item-2
- suppl-4221-4/art-12/par-2/item-2: 新法附則第三十条の二 → 地方税法 附則第三十条の二 (Supplementary Provisions, Article 30-2), suppl-3251-226/art-30-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-30-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-30-2
- suppl-4221-4/art-12/par-3: 前項 → 地方税法 附則第十二条第二項 (Supplementary Provisions, Article 12, paragraph (2)), suppl-4221-4/art-12/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-12/par-2
- suppl-4221-4/art-12/par-3/item-1: たばこ税法第二条第二項 → e-Gov law 359AC0000000072, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection
- suppl-4221-4/art-12/par-3/item-1: この号 → 地方税法 附則第十二条第三項第一号 (Supplementary Provisions, Article 12, paragraph (3), item (i)), suppl-4221-4/art-12/par-3/item-1 — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-12/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-12/par-3/item-1
- suppl-4221-4/art-12/par-3/item-2: 前号 → 地方税法 附則第十二条第三項第一号 (Supplementary Provisions, Article 12, paragraph (3), item (i)), suppl-4221-4/art-12/par-3/item-1 — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-12/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-12/par-3/item-1
- suppl-4221-4/art-12/par-3/item-2: 前項 → 地方税法 附則第十二条第二項 (Supplementary Provisions, Article 12, paragraph (2)), suppl-4221-4/art-12/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-12/par-2
- suppl-4221-4/art-12/par-4: 第二項 → 地方税法 附則第十二条第二項 (Supplementary Provisions, Article 12, paragraph (2)), suppl-4221-4/art-12/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-12/par-2
- suppl-4221-4/art-12/par-4: 前項 → 地方税法 附則第十二条第三項 (Supplementary Provisions, Article 12, paragraph (3)), suppl-4221-4/art-12/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-12/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-12/par-3
- suppl-4221-4/art-12/par-4: 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-4221-4/art-6/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-6/par-3
- suppl-4221-4/art-12/par-5: 第三項 → 地方税法 附則第十二条第三項 (Supplementary Provisions, Article 12, paragraph (3)), suppl-4221-4/art-12/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-12/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-12/par-3
- suppl-4221-4/art-12/par-5: 同項第二号 → 地方税法 附則第十二条第三項第二号 (Supplementary Provisions, Article 12, paragraph (3), item (ii)), suppl-4221-4/art-12/par-3/item-2 — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-12/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-12/par-3/item-2
- suppl-4221-4/art-12/par-6: 第二項 → 地方税法 附則第十二条第二項 (Supplementary Provisions, Article 12, paragraph (2)), suppl-4221-4/art-12/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-12/par-2
- suppl-4221-4/art-12/par-6: 前項 → 地方税法 附則第十二条第五項 (Supplementary Provisions, Article 12, paragraph (5)), suppl-4221-4/art-12/par-5 — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-12/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-12/par-5
- suppl-4221-4/art-12/par-6: 新法第四百六十九条 → 地方税法 第四百六十九条 (Article 469), art-469 — https://japanlaw.org/en/local-tax-act/art-469 · https://japanlaw.org/l/325AC0000000226/art-469
- suppl-4221-4/art-12/par-6: 第四百七十三条 → 地方税法 第四百七十三条 (Article 473), art-473 — https://japanlaw.org/en/local-tax-act/art-473 · https://japanlaw.org/l/325AC0000000226/art-473
- suppl-4221-4/art-12/par-6: 第四百七十四条 → 地方税法 第四百七十四条 (Article 474), art-474 — https://japanlaw.org/en/local-tax-act/art-474 · https://japanlaw.org/l/325AC0000000226/art-474
- suppl-4221-4/art-12/par-6: 第四百七十七条 → 地方税法 第四百七十七条 (Article 477), art-477 — https://japanlaw.org/en/local-tax-act/art-477 · https://japanlaw.org/l/325AC0000000226/art-477
- suppl-4221-4/art-12/par-6: 第四百六十七条第二項 → 地方税法 第四百六十七条第二項 (Article 467, paragraph (2)), art-467/par-2 — https://japanlaw.org/en/local-tax-act/art-467/par-2 · https://japanlaw.org/l/325AC0000000226/art-467/par-2
- suppl-4221-4/art-12/par-6: 前項 → 地方税法 第四百六十七条第一項 (Article 467, paragraph (1)), art-467/par-1 — https://japanlaw.org/en/local-tax-act/art-467/par-1 · https://japanlaw.org/l/325AC0000000226/art-467/par-1
- suppl-4221-4/art-12/par-6: 第四百七十五条第一項 → 地方税法 第四百七十五条第一項 (Article 475, paragraph (1)), art-475/par-1 — https://japanlaw.org/en/local-tax-act/art-475/par-1 · https://japanlaw.org/l/325AC0000000226/art-475/par-1
- suppl-4221-4/art-12/par-6: 第四百七十三条第一項 → 地方税法 第四百七十三条第一項 (Article 473, paragraph (1)), art-473/par-1 — https://japanlaw.org/en/local-tax-act/art-473/par-1 · https://japanlaw.org/l/325AC0000000226/art-473/par-1
- suppl-4221-4/art-12/par-6: 第二項 → 地方税法 第四百七十三条第二項 (Article 473, paragraph (2)), art-473/par-2 — https://japanlaw.org/en/local-tax-act/art-473/par-2 · https://japanlaw.org/l/325AC0000000226/art-473/par-2
- suppl-4221-4/art-12/par-6: 平成二十二年改正法附則第十二条第三項 → 地方税法 附則第十二条第三項 (Supplementary Provisions, Article 12, paragraph (3)), suppl-4221-4/art-12/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-12/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-12/par-3
- suppl-4221-4/art-12/par-6: 第四百七十五条第二項 → 地方税法 第四百七十五条第二項 (Article 475, paragraph (2)), art-475/par-2 — https://japanlaw.org/en/local-tax-act/art-475/par-2 · https://japanlaw.org/l/325AC0000000226/art-475/par-2
- suppl-4221-4/art-12/par-6: 第四百八十条第一項 → 地方税法 第四百八十条第一項 (Article 480, paragraph (1)), art-480/par-1 — https://japanlaw.org/en/local-tax-act/art-480/par-1 · https://japanlaw.org/l/325AC0000000226/art-480/par-1
- suppl-4221-4/art-12/par-6: 第四項 → 地方税法 第四百七十三条第四項 (Article 473, paragraph (4)), art-473/par-4 — https://japanlaw.org/en/local-tax-act/art-473/par-4 · https://japanlaw.org/l/325AC0000000226/art-473/par-4
- suppl-4221-4/art-12/par-6: 第四百八十一条第一項 → 地方税法 第四百八十一条第一項 (Article 481, paragraph (1)), art-481/par-1 — https://japanlaw.org/en/local-tax-act/art-481/par-1 · https://japanlaw.org/l/325AC0000000226/art-481/par-1
- suppl-4221-4/art-12/par-6: 第四百八十一条第二項 → 地方税法 第四百八十一条第二項 (Article 481, paragraph (2)), art-481/par-2 — https://japanlaw.org/en/local-tax-act/art-481/par-2 · https://japanlaw.org/l/325AC0000000226/art-481/par-2
- suppl-4221-4/art-12/par-6: 第四百八十二条第一項 → 地方税法 第四百八十二条第一項 (Article 482, paragraph (1)), art-482/par-1 — https://japanlaw.org/en/local-tax-act/art-482/par-1 · https://japanlaw.org/l/325AC0000000226/art-482/par-1
- suppl-4221-4/art-12/par-6: 第四百八十二条第三項 → 地方税法 第四百八十二条第三項 (Article 482, paragraph (3)), art-482/par-3 — https://japanlaw.org/en/local-tax-act/art-482/par-3 · https://japanlaw.org/l/325AC0000000226/art-482/par-3
- suppl-4221-4/art-12/par-6: 第四百七十六条第一項 → 地方税法 第四百七十六条第一項 (Article 476, paragraph (1)), art-476/par-1 — https://japanlaw.org/en/local-tax-act/art-476/par-1 · https://japanlaw.org/l/325AC0000000226/art-476/par-1
- suppl-4221-4/art-12/par-7: 第二項 → 地方税法 附則第十二条第二項 (Supplementary Provisions, Article 12, paragraph (2)), suppl-4221-4/art-12/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-12/par-2
- suppl-4221-4/art-12/par-7: 新法第四百七十七条 → 地方税法 第四百七十七条 (Article 477), art-477 — https://japanlaw.org/en/local-tax-act/art-477 · https://japanlaw.org/l/325AC0000000226/art-477
- suppl-4221-4/art-12/par-7: 新法第四百七十三条第一項 → 地方税法 第四百七十三条第一項 (Article 473, paragraph (1)), art-473/par-1 — https://japanlaw.org/en/local-tax-act/art-473/par-1 · https://japanlaw.org/l/325AC0000000226/art-473/par-1
- suppl-4221-4/art-12/par-7: 第二項 → 地方税法 第四百七十三条第二項 (Article 473, paragraph (2)), art-473/par-2 — https://japanlaw.org/en/local-tax-act/art-473/par-2 · https://japanlaw.org/l/325AC0000000226/art-473/par-2
- suppl-4221-4/art-12/par-7: 第四項 → 地方税法 第四百七十三条第四項 (Article 473, paragraph (4)), art-473/par-4 — https://japanlaw.org/en/local-tax-act/art-473/par-4 · https://japanlaw.org/l/325AC0000000226/art-473/par-4
- suppl-4221-4/art-12/par-8: 新法第四百八十五条の十三第一項 → 地方税法 第四百八十五条の十三第一項 (Article 485-13, paragraph (1)), art-485-13/par-1 — https://japanlaw.org/en/local-tax-act/art-485-13/par-1 · https://japanlaw.org/l/325AC0000000226/art-485-13/par-1
- suppl-4221-4/art-12/par-9: 新法第四百八十五条の十三第一項 → 地方税法 第四百八十五条の十三第一項 (Article 485-13, paragraph (1)), art-485-13/par-1 — https://japanlaw.org/en/local-tax-act/art-485-13/par-1 · https://japanlaw.org/l/325AC0000000226/art-485-13/par-1
- suppl-4221-4/art-12/par-10: 新法第四百八十五条の十三第一項 → 地方税法 第四百八十五条の十三第一項 (Article 485-13, paragraph (1)), art-485-13/par-1 — https://japanlaw.org/en/local-tax-act/art-485-13/par-1 · https://japanlaw.org/l/325AC0000000226/art-485-13/par-1
- suppl-4221-4/art-12/par-11: 新法第四百八十五条の十三第一項 → 地方税法 第四百八十五条の十三第一項 (Article 485-13, paragraph (1)), art-485-13/par-1 — https://japanlaw.org/en/local-tax-act/art-485-13/par-1 · https://japanlaw.org/l/325AC0000000226/art-485-13/par-1
- suppl-4221-4/art-13/par-1: 新法附則第三十三条 → 地方税法 附則第三十三条 (Supplementary Provisions, Article 33), suppl-3251-226/art-33 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33
- suppl-4221-4/art-14/par-2: 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-4221-4/art-1/par-1/item-9 — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-1/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-1/par-1/item-9
- suppl-4221-4/art-17/par-1: 附則第一条 → 地方税法 附則第一条 (Supplementary Provisions, Article 1), suppl-4221-4/art-1 — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-1
- suppl-4221-4/art-18/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-4221-4/art-10 — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-10
- suppl-4221-4/art-18/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-4221-4/art-11 — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-11
- suppl-4221-4/art-18/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-4221-4/art-12 — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-12
- suppl-4221-4/art-18/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-4221-4/art-13 — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-13
- suppl-4221-4/art-18/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-4221-4/art-14 — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-14
- suppl-4221-4/art-18/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-4221-4/art-15 — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-15
- suppl-4221-4/art-18/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-4221-4/art-17 — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-17
- suppl-4221-4/art-18/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-4221-4/art-2 — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-2
- suppl-4221-4/art-18/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-4221-4/art-3 — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-3
- suppl-4221-4/art-18/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-4221-4/art-4 — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-4
- suppl-4221-4/art-18/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-4221-4/art-5 — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-5
- suppl-4221-4/art-18/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-4221-4/art-6 — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-6
- suppl-4221-4/art-18/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-4221-4/art-7 — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-7
- suppl-4221-4/art-18/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-4221-4/art-8 — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-8
- suppl-4221-4/art-18/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-4221-4/art-9 — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-9

## Cited by

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

- 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-4221-4/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/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-4221-4/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-1/par-1/item-3
- 地方税法 附則第一条第一項第五号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-1/par-1/item-5
- 地方税法 附則第一条第一項第七号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-1/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-1/par-1/item-7
- 地方税法 附則第一条第一項第七号の二（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-1/par-1/item-7-2 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-1/par-1/item-7-2
- 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-4221-4/art-1/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-1/par-1/item-9
- 地方税法 附則第三条第十一項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-3/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-3/par-11
- 地方税法 附則第三条第十二項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-3/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-3/par-12
- 地方税法 附則第四条第一項（事業税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-4/par-1
- 地方税法 附則第四条第二項（事業税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-4/par-2
- 地方税法 附則第四条第三項（事業税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-4/par-3
- 地方税法 附則第五条第一項（不動産取得税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-5/par-1
- 地方税法 附則第五条第二項（不動産取得税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-5/par-2
- 地方税法 附則第六条第一項（道府県たばこ税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-6/par-1
- 地方税法 附則第六条第二項（道府県たばこ税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-6/par-2
- 地方税法 附則第六条第二項第一号（道府県たばこ税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-6/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-6/par-2/item-1
- 地方税法 附則第六条第三項（道府県たばこ税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-6/par-3
- 地方税法 附則第六条第三項第一号（道府県たばこ税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-6/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-6/par-3/item-1
- 地方税法 附則第六条第三項第二号（道府県たばこ税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-6/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-6/par-3/item-2
- 地方税法 附則第六条第四項（道府県たばこ税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-6/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-6/par-4
- 地方税法 附則第六条第五項（道府県たばこ税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-6/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-6/par-5
- 地方税法 附則第六条第六項（道府県たばこ税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-6/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-6/par-6
- 地方税法 附則第六条第七項（道府県たばこ税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-6/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-6/par-7
- 地方税法 附則第十条第十二項（市町村民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-10/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-10/par-12
- 地方税法 附則第十条第十三項（市町村民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-10/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-10/par-13
- 地方税法 附則第十一条第二項（固定資産税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-11/par-2
- 地方税法 附則第十二条第一項（市町村たばこ税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-12/par-1
- 地方税法 附則第十二条第二項（市町村たばこ税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-12/par-2
- 地方税法 附則第十二条第二項第一号（市町村たばこ税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-12/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-12/par-2/item-1
- 地方税法 附則第十二条第三項（市町村たばこ税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-12/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-12/par-3
- 地方税法 附則第十二条第三項第一号（市町村たばこ税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-12/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-12/par-3/item-1
- 地方税法 附則第十二条第三項第二号（市町村たばこ税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-12/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-12/par-3/item-2
- 地方税法 附則第十二条第四項（市町村たばこ税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-12/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-12/par-4
- 地方税法 附則第十二条第五項（市町村たばこ税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-12/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-12/par-5
- 地方税法 附則第十二条第六項（市町村たばこ税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-12/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-12/par-6
- 地方税法 附則第十二条第七項（市町村たばこ税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-12/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-12/par-7
- 地方税法 附則第十四条第二項（都市計画税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-14/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-14/par-2
- 地方税法 附則第十七条第一項（罰則に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-17/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-17/par-1
- 地方税法 附則第十八条第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-18/par-1

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), retrieved 2026-10-27
- Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-236, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-286, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-003, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-235, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-240, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-241, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-250, 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-20261027T214204-278, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-279, 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-20261027T214204-279, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-280, 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