# 地方税法 / Local Tax Act — 第三条 (Supplementary Provisions, Article 3) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-3. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号 - English title "Local Tax Act": Ministry of Justice translation database, which lists the title - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第三条 (Supplementary Provisions, Article 3)（道府県民税に関する経過措置） — address `suppl-4221-4/art-3` - 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/art-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-3 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第三条（道府県民税に関する経過措置） — Transitional Measures Concerning Prefectural Inhabitant Tax caption: machine translation, not official 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 **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。 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 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. machine translation, not official **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。 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 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. machine translation, not official **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。 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 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. machine translation, not official **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。 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 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. machine translation, not official **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。 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 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. machine translation, not official **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。 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 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". machine translation, not official **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。 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 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. machine translation, not official **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。 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 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". machine translation, not official **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。 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 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. machine translation, not official **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。 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 Except as otherwise provided, the provisions of the New Act relating to corporate prefectural inhabitant tax apply to corporate prefectural inhabitant tax for business years beginning on or after the Effective Date and corporate prefectural inhabitant tax for consolidated business years beginning on or after the Effective Date, and with regard to corporate prefectural inhabitant tax for business years that began before the Effective Date and corporate prefectural inhabitant tax for consolidated business years that began before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第十一項** 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。 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 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. machine translation, not official **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。 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 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". machine translation, not official --- ## Cites - 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 ## Cited by 6 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 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), retrieved 2026-10-27 - Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-240, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-279, 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