# 地方税法 / Local Tax Act — 附　則 (Supplementary Provisions) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-4231-115. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号 - English title "Local Tax Act": Ministry of Justice translation database, which lists the title - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 附　則 (Supplementary Provisions) — address `suppl-4231-115` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4231-115 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4231-115 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ## 附　則 平成二三年一二月二日法律第一一五号 suppl-4231-115 · https://japanlaw.org/en/local-tax-act/suppl-4231-115 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4231-115/art-1 · https://japanlaw.org/en/local-tax-act/suppl-4231-115/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-1 **第一項** この法律は、公布の日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。 suppl-4231-115/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4231-115/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-1/par-1 This Act comes into effect on the date of promulgation; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items: machine translation, not official **一** 第一条中地方税法の目次の改正規定（「第二十一条・第二十二条」を「第二十一条―第二十二条の二」に改める部分に限る。）、同法第十九条の改正規定、同法第一章第十五節中第二十二条の次に一条を加える改正規定、同法第七十二条の二の二第一項の改正規定（「第七十二条の三十八まで」の下に「、第七十二条の四十九」を加える部分に限る。）、同法第七十二条の八第二項の改正規定（「第七十二条の四十九の六第二項」を「第七十二条の四十九の十第二項」に改める部分を除く。）及び同法第七十二条の四十九を同法第七十二条の四十八の二とし、同条の次に一条を加える改正規定　公布の日から起算して二月を経過した日 suppl-4231-115/art-1/par-1/item-1 · https://japanlaw.org/en/local-tax-act/suppl-4231-115/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-1/par-1/item-1 the provisions of Article 1 amending the table of contents of the Local Tax Act (limited to the part amending "Articles 21 and 22" to "Articles 21 through 22-2"), the provisions amending Article 19 of that Act, the provisions adding one Article after Article 22 in Chapter I, Section 15 of that Act, the provisions amending Article 72-2-2, paragraph (1) of that Act (limited to the part adding ", Article 72-49" after "through Article 72-38"), the provisions amending Article 72-8, paragraph (2) of that Act (excluding the part amending "Article 72-49-6, paragraph (2)" to "Article 72-49-10, paragraph (2)"), and the provisions making Article 72-49 of that Act Article 72-48-2 of that Act and adding one Article after Article 72-48-2 of that Act: the date on which two months have elapsed counting from the date of promulgation; machine translation, not official **二** 第一条中地方税法第三十二条及び第三百十三条の改正規定並びに附則第六条第一項及び第九条第一項の規定　平成二十四年一月一日 suppl-4231-115/art-1/par-1/item-2 · https://japanlaw.org/en/local-tax-act/suppl-4231-115/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-1/par-1/item-2 the provisions of Article 1 amending Article 32 and Article 313 of the Local Tax Act, and the provisions of Article 6, paragraph (1) and Article 9, paragraph (1) of the Supplementary Provisions: January 1, 2012; machine translation, not official **三** 第一条中地方税法第二十三条第一項第四号の四、第五十三条第五項、第七項、第九項、第十項、第十二項、第十三項、第十五項及び第十六項、第七十二条の二十三並びに第二百九十二条第一項第四号の四の改正規定並びに同法第三百二十一条の八の改正規定（同条第二十二項に係る部分を除く。）並びに同法附則第八条の二第一項及び第二項の改正規定並びに附則第六条第四項、第七条第二項、第九条第四項及び第十三条の規定　平成二十四年四月一日 suppl-4231-115/art-1/par-1/item-3 · https://japanlaw.org/en/local-tax-act/suppl-4231-115/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-1/par-1/item-3 the provisions of Article 1 amending Article 23, paragraph (1), item (iv)-4, Article 53, paragraphs (5), (7), (9), (10), (12), (13), (15) and (16), Article 72-23 and Article 292, paragraph (1), item (iv)-4 of the Local Tax Act, the provisions amending Article 321-8 of that Act (excluding the part relating to paragraph (22) of that Article), the provisions amending Article 8-2, paragraphs (1) and (2) of the Supplementary Provisions of that Act, and the provisions of Article 6, paragraph (4), Article 7, paragraph (2), Article 9, paragraph (4) and Article 13 of the Supplementary Provisions: April 1, 2012; machine translation, not official **四** 第一条中地方税法の目次の改正規定（「第二十一条・第二十二条」を「第二十一条―第二十二条の二」に改める部分を除く。）、同法第十八条の四第一項、第二十六条及び第二十七条第一項第二号の改正規定、同法第七十二条の二の二第一項の改正規定（「第七十二条の三十八まで」の下に「、第七十二条の四十九」を加える部分を除く。）、同法第七十二条の七及び第七十二条の八第一項第二号の改正規定、同条第二項の改正規定（「第七十二条の四十九の六第二項」を「第七十二条の四十九の十第二項」に改める部分に限る。）、同法第七十二条の四十九の五の改正規定（同条第一項の改正規定（「第七十二条の四十九第七項又は第八項の」を「第七十二条の四十八の二第八項又は第九項に規定する」に改める部分に限る。）を除く。）、同法第七十二条の四十九の十四を同法第七十二条の四十九の十八とする改正規定、同法第七十二条の四十九の十三の改正規定、同条を同法第七十二条の四十九の十七とする改正規定、同法第七十二条の四十九の十二を同法第七十二条の四十九の十六とする改正規定、同法第七十二条の四十九の十一の改正規定、同条を同法第七十二条の四十九の十五とする改正規定、同法第七十二条の四十九の十を同法第七十二条の四十九の十四とし、同法第七十二条の四十九の九を同法第七十二条の四十九の十三とする改正規定、同法第七十二条の四十九の八第十一項の改正規定、同条を同法第七十二条の四十九の十二とする改正規定、同法第七十二条の四十九の七を同法第七十二条の四十九の十一とする改正規定、同法第七十二条の四十九の六第一項の改正規定、同法第二章第二節第二款中同条を同法第七十二条の四十九の十とする改正規定、同法第七十二条の四十九の五の次に四条を加える改正規定、同法第七十二条の五十第一項、第七十二条の五十四第二項、第七十二条の五十五及び第七十二条の六十三の改正規定、同条の次に四条を加える改正規定、同法第七十二条の六十四第一項、第七十二条の八十四、第七十二条の八十五第一項第二号、第七十三条の八、第七十三条の九第一項第二号、第七十四条の七、第七十四条の八第一項第三号、第七十七条、第七十八条第一項第二号、第百十六条、第百十七条第一項第二号、第百四十四条の十一、第百四十四条の十二第一項第二号及び第百四十四条の三十八の改正規定、同条の次に四条を加える改正規定、同法第百四十四条の三十九、第百五十五条、第百五十六条第一項第二号、第百八十八条、第百八十九条第一項第二号、第二百六十四条、第二百六十五条第一項第二号、第二百九十八条、第二百九十九条第一項第二号、第三百五十三条、第三百五十四条第一項第二号及び第三百九十六条の改正規定、同条の次に四条を加える改正規定並びに同法第三百九十七条、第四百五十条、第四百五十一条第一項第二号、第四百七十条、第四百七十一条第一項第三号、第五百二十五条、第五百二十六条第一項第二号、第五百八十八条、第五百八十九条第一項第二号、第六百七十四条、第六百七十五条第一項第二号、第七百条の五十九、第七百条の六十第一項第二号、第七百一条の五、第七百一条の六第一項第二号、第七百一条の三十五、第七百一条の三十六第一項第二号、第七百七条、第七百八条第一項第二号、第七百三十三条の四及び第七百三十三条の五第一項第二号の改正規定並びに同法附則第七条、第十七条の二及び第五十条の改正規定、第二条の規定並びに附則第三条、第五条第二項、第六条第二項及び第九条第二項の規定　平成二十五年一月一日 suppl-4231-115/art-1/par-1/item-4 · https://japanlaw.org/en/local-tax-act/suppl-4231-115/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-1/par-1/item-4 the provisions of Article 1 amending the table of contents of the Local Tax Act (excluding the part amending "Articles 21 and 22" to "Articles 21 through 22-2"), the provisions amending Article 18-4, paragraph (1), Article 26 and Article 27, paragraph (1), item (ii) of that Act, the provisions amending Article 72-2-2, paragraph (1) of that Act (excluding the part adding ", Article 72-49" after "through Article 72-38"), the provisions amending Article 72-7 and Article 72-8, paragraph (1), item (ii) of that Act, the provisions amending Article 72-8, paragraph (2) of that Act (limited to the part amending "Article 72-49-6, paragraph (2)" to "Article 72-49-10, paragraph (2)"), the provisions amending Article 72-49-5 of that Act (excluding the provisions amending paragraph (1) of that Article (limited to the part amending "under Article 72-49, paragraph (7) or (8)" to "prescribed in Article 72-48-2, paragraph (8) or (9)")), the provisions making Article 72-49-14 of that Act Article 72-49-18 of that Act, the provisions amending Article 72-49-13 of that Act, the provisions making Article 72-49-13 of that Act Article 72-49-17 of that Act, the provisions making Article 72-49-12 of that Act Article 72-49-16 of that Act, the provisions amending Article 72-49-11 of that Act, the provisions making Article 72-49-11 of that Act Article 72-49-15 of that Act, the provisions making Article 72-49-10 of that Act Article 72-49-14 of that Act and Article 72-49-9 of that Act Article 72-49-13 of that Act, the provisions amending Article 72-49-8, paragraph (11) of that Act, the provisions making Article 72-49-8 of that Act Article 72-49-12 of that Act, the provisions making Article 72-49-7 of that Act Article 72-49-11 of that Act, the provisions amending Article 72-49-6, paragraph (1) of that Act, the provisions making Article 72-49-6 of that Act Article 72-49-10 of that Act in Chapter II, Section 2, Subsection 2 of that Act, the provisions adding four Articles after Article 72-49-5 of that Act, the provisions amending Article 72-50, paragraph (1), Article 72-54, paragraph (2), Article 72-55 and Article 72-63 of that Act, the provisions adding four Articles after Article 72-63 of that Act, the provisions amending Article 72-64, paragraph (1), Article 72-84, Article 72-85, paragraph (1), item (ii), Article 73-8, Article 73-9, paragraph (1), item (ii), Article 74-7, Article 74-8, paragraph (1), item (iii), Article 77, Article 78, paragraph (1), item (ii), Article 116, Article 117, paragraph (1), item (ii), Article 144-11, Article 144-12, paragraph (1), item (ii) and Article 144-38 of that Act, the provisions adding four Articles after Article 144-38 of that Act, the provisions amending Article 144-39, Article 155, Article 156, paragraph (1), item (ii), Article 188, Article 189, paragraph (1), item (ii), Article 264, Article 265, paragraph (1), item (ii), Article 298, Article 299, paragraph (1), item (ii), Article 353, Article 354, paragraph (1), item (ii) and Article 396 of that Act, the provisions adding four Articles after Article 396 of that Act, and the provisions amending Article 397, Article 450, Article 451, paragraph (1), item (ii), Article 470, Article 471, paragraph (1), item (iii), Article 525, Article 526, paragraph (1), item (ii), Article 588, Article 589, paragraph (1), item (ii), Article 674, Article 675, paragraph (1), item (ii), Article 700-59, Article 700-60, paragraph (1), item (ii), Article 701-5, Article 701-6, paragraph (1), item (ii), Article 701-35, Article 701-36, paragraph (1), item (ii), Article 707, Article 708, paragraph (1), item (ii), Article 733-4 and Article 733-5, paragraph (1), item (ii) of that Act, and the provisions amending Article 7, Article 17-2 and Article 50 of the Supplementary Provisions of that Act, the provisions of Article 2, and the provisions of Article 3, Article 5, paragraph (2), Article 6, paragraph (2) and Article 9, paragraph (2) of the Supplementary Provisions: January 1, 2013; machine translation, not official **五** 第一条中地方税法第七十四条の五及び第四百六十八条の改正規定並びに同法附則第五条の四、第十二条の二及び第三十条の二の改正規定並びに附則第八条及び第十条の規定　平成二十五年四月一日 suppl-4231-115/art-1/par-1/item-5 · https://japanlaw.org/en/local-tax-act/suppl-4231-115/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-1/par-1/item-5 the provisions of Article 1 amending Article 74-5 and Article 468 of the Local Tax Act, the provisions amending Article 5-4, Article 12-2 and Article 30-2 of the Supplementary Provisions of that Act, and the provisions of Article 8 and Article 10 of the Supplementary Provisions: April 1, 2013; machine translation, not official **六** 附則第十五条の規定　この法律の公布の日又は地方税法の一部を改正する法律（平成二十三年法律第百二十号）の公布の日のいずれか遅い日 suppl-4231-115/art-1/par-1/item-6 · https://japanlaw.org/en/local-tax-act/suppl-4231-115/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-1/par-1/item-6 the provisions of Article 15 of the Supplementary Provisions: the date of promulgation of this Act or the date of promulgation of the Act Partially Amending the Local Tax Act (Act No. 120 of 2011), whichever is later. machine translation, not official ### 第二条（更正、決定等の期間制限及び消滅時効に関する経過措置） — Transitional Measures Concerning Time Limits for Reassessment, Determination, etc. and Extinctive Prescription caption: machine translation, not official suppl-4231-115/art-2 · https://japanlaw.org/en/local-tax-act/suppl-4231-115/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-2 **第一項** 第一条の規定による改正後の地方税法（以下「新法」という。）第十七条の五の規定は、この法律の施行の日（以下「施行日」という。）以後に同条第一項に規定する法定納期限が到来する地方税又は加算金について適用し、施行日前に第一条の規定による改正前の地方税法（以下「旧法」という。）第十七条の五第一項に規定する法定納期限が到来した地方税に係る更正、決定若しくは賦課決定又は加算金の決定をすることができる期間については、なお従前の例による。 suppl-4231-115/art-2/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4231-115/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-2/par-1 The provisions of Article 17-5 of the Local Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "New Act") apply to local tax or additional charges for which the statutory payment due date prescribed in paragraph (1) of that Article arrives on or after the date of enforcement of this Act (hereinafter referred to as the "Effective Date"), and with regard to the period within which a reassessment, determination or assessment determination, or a determination of additional charges, may be made for local tax for which the statutory payment due date prescribed in Article 17-5, paragraph (1) of the Local Tax Act prior to amendment by the provisions of Article 1 (hereinafter referred to as the "Former Act") arrived before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 新法第十八条第一項の規定は、施行日以後に同項に規定する法定納期限が到来する地方税（当該地方税に係る延滞金及び加算金を含む。以下この項において同じ。）について適用し、施行日前に旧法第十八条第一項に規定する法定納期限が到来した地方税の徴収権の時効については、なお従前の例による。 suppl-4231-115/art-2/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4231-115/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-2/par-2 The provisions of Article 18, paragraph (1) of the New Act apply to local tax (including delinquency charges and additional charges on that local tax; the same applies hereinafter in this paragraph) for which the statutory payment due date prescribed in that paragraph arrives on or after the Effective Date, and with regard to the extinctive prescription of the right to collect local tax for which the statutory payment due date prescribed in Article 18, paragraph (1) of the Former Act arrived before the Effective Date, the provisions then in force continue to govern. machine translation, not official ### 第三条（行政手続法の適用除外に関する経過措置） — Transitional Measures Concerning Exclusion from Application of the Administrative Procedure Act caption: machine translation, not official suppl-4231-115/art-3 · https://japanlaw.org/en/local-tax-act/suppl-4231-115/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-3 **第一項** 新法第十八条の四第一項の規定は、平成二十五年一月一日以後にする同項に規定する行為について適用し、同日前にした旧法第十八条の四第一項に規定する行為については、なお従前の例による。 suppl-4231-115/art-3/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4231-115/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-3/par-1 The provisions of Article 18-4, paragraph (1) of the New Act apply to acts prescribed in that paragraph performed on or after January 1, 2013, and with regard to acts prescribed in Article 18-4, paragraph (1) of the Former Act performed before that date, the provisions then in force continue to govern. machine translation, not official ### 第四条（更正の請求に関する経過措置） — Transitional Measures for Requests for Reassessment caption: machine translation, not official suppl-4231-115/art-4 · https://japanlaw.org/en/local-tax-act/suppl-4231-115/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-4 **第一項** 新法第二十条の九の三第一項の規定は、施行日以後に同項に規定する法定納期限が到来する地方税に係る更正の請求について適用し、施行日前に旧法第二十条の九の三第一項に規定する法定納期限が到来する地方税に係る更正の請求については、なお従前の例による。 suppl-4231-115/art-4/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4231-115/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-4/par-1 The provisions of Article 20-9-3, paragraph (1) of the New Act apply to requests for reassessment relating to local tax for which the statutory payment due date prescribed in that paragraph arrives on or after the Effective Date, and with regard to requests for reassessment relating to local tax for which the statutory payment due date prescribed in Article 20-9-3, paragraph (1) of the Former Act arrives before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 新法第二十条の九の三第三項及び第七十二条の四十八の二第五項の規定は、施行日以後に行う更正の請求について適用し、施行日前に行った更正の請求については、なお従前の例による。 suppl-4231-115/art-4/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4231-115/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-4/par-2 The provisions of Article 20-9-3, paragraph (3) and Article 72-48-2, paragraph (5) of the New Act apply to requests for reassessment made on or after the Effective Date, and with regard to requests for reassessment made before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第三項** 新法第五十三条の二、第七十二条の三十三の二第二項、第七十二条の九十及び第三百二十一条の八の二の規定は、施行日以後に国の税務官署がこれらの規定に規定する更正又は決定の通知をした場合の更正の請求について適用し、施行日前に国の税務官署が旧法第五十三条の二、第七十二条の三十三の二第二項、第七十二条の九十又は第三百二十一条の八の二に規定する更正又は決定の通知をした場合の更正の請求については、なお従前の例による。 suppl-4231-115/art-4/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4231-115/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-4/par-3 The provisions of Article 53-2, Article 72-33-2, paragraph (2), Article 72-90 and Article 321-8-2 of the New Act apply to requests for reassessment in the case where a national tax office gives notice of a reassessment or determination prescribed in those provisions on or after the Effective Date, and with regard to requests for reassessment in the case where a national tax office gave notice of a reassessment or determination prescribed in Article 53-2, Article 72-33-2, paragraph (2), Article 72-90 or Article 321-8-2 of the Former Act before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第四項** 新法第七十二条の三十三の二第一項の規定は、施行日以後に法人が同項の規定による修正申告書を提出し、又は同項の規定による更正若しくは決定の通知を受けた場合の更正の請求について適用し、施行日前に法人が旧法第七十二条の三十三の二第一項の規定による修正申告書を提出し、又は同項の規定による更正若しくは決定の通知を受けた場合の更正の請求については、なお従前の例による。 suppl-4231-115/art-4/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4231-115/art-4/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-4/par-4 The provisions of Article 72-33-2, paragraph (1) of the New Act apply to requests for reassessment in the case where a corporation files an amended return under that paragraph, or receives notice of a reassessment or determination under that paragraph, on or after the Effective Date, and with regard to requests for reassessment in the case where a corporation filed an amended return under Article 72-33-2, paragraph (1) of the Former Act, or received notice of a reassessment or determination under that paragraph, before the Effective Date, the provisions then in force continue to govern. machine translation, not official ### 第五条（質問検査権に関する経過措置） — Transitional Measures Concerning the Authority to Question and Inspect caption: machine translation, not official suppl-4231-115/art-5 · https://japanlaw.org/en/local-tax-act/suppl-4231-115/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-5 **第一項** 施行日から附則第一条第一号に定める日の前日までの間における新法第七十二条の四十九の五第一項の規定の適用については、同項中「第七十二条の四十八の二第八項又は第九項」とあるのは、「第七十二条の四十九第八項又は第九項」とする。 suppl-4231-115/art-5/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4231-115/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-5/par-1 For the purpose of applying the provisions of Article 72-49-5, paragraph (1) of the New Act during the period from the Effective Date to the day before the date provided for in Article 1, item (i) of the Supplementary Provisions, the phrase "Article 72-48-2, paragraph (8) or (9)" in that paragraph is deemed to be replaced with "Article 72-49, paragraph (8) or (9)". machine translation, not official **第二項** 新法第七十二条の四十九の八、第七十二条の六十三の四、第百四十四条の三十八の四及び第三百九十六条の四の規定は、平成二十五年一月一日以後に新法第七十二条の四十九の五第一項、第七十二条の六十三第一項、第百四十四条の三十八第一項又は第三百九十六条第一項に規定する質問、検査又は提示若しくは提出の要求を行う調査について適用する。 suppl-4231-115/art-5/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4231-115/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-5/par-2 The provisions of Article 72-49-8, Article 72-63-4, Article 144-38-4 and Article 396-4 of the New Act apply to examinations in which the questioning, inspection, or request for presentation or submission prescribed in Article 72-49-5, paragraph (1), Article 72-63, paragraph (1), Article 144-38, paragraph (1) or Article 396, paragraph (1) of the New Act is made on or after January 1, 2013. machine translation, not official ### 第六条（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-4231-115/art-6 · https://japanlaw.org/en/local-tax-act/suppl-4231-115/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-6 **第一項** 新法第三十二条第八項及び第九項の規定は、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-4231-115/art-6/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4231-115/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-6/par-1 The provisions of Article 32, paragraphs (8) and (9) of the New Act apply to individual prefectural inhabitant tax for fiscal 2012 and subsequent fiscal years, and with regard to individual prefectural inhabitant tax up to fiscal 2011, the provisions then in force continue to govern. machine translation, not official **第二項** 平成二十四年十二月三十一日以前に支払うべき退職手当等（旧法第五十条の二に規定する退職手当等をいう。）に係る旧法附則第七条第一項に規定する分離課税に係る所得割については、なお従前の例による。 suppl-4231-115/art-6/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4231-115/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-6/par-2 With regard to the income levy relating to the separate taxation prescribed in Article 7, paragraph (1) of the Supplementary Provisions of the Former Act, on severance pay or other such compensation payable on or before December 31, 2012 (meaning severance pay or other such compensation prescribed in Article 50-2 of the Former Act), the provisions then in force continue to govern. machine translation, not official **第三項** 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-4231-115/art-6/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4231-115/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-6/par-3 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 **第四項** 新法第五十三条第五項、第七項、第九項、第十項、第十二項、第十三項、第十五項又は第十六項の規定は、平成二十年四月一日以後に終了した事業年度において生じた同条第五項の連結適用前欠損金額若しくは連結適用前災害損失欠損金額、同日以後に終了した連結事業年度において生じた同条第九項の控除対象個別帰属税額、同日以後に終了した事業年度若しくは計算期間において損金の額が益金の額を超えることとなったため還付を受けた同条第十二項の控除対象還付法人税額又は同日以後に終了した連結事業年度において損金の額が益金の額を超える場合における同条第十五項の控除対象個別帰属還付税額について適用し、同日前に終了した事業年度において生じた旧法第五十三条第五項の連結適用前欠損金額若しくは連結適用前災害損失欠損金額、同日前に終了した連結事業年度において生じた同条第九項の控除対象個別帰属税額、同日前に終了した事業年度若しくは計算期間において損金の額が益金の額を超えることとなったため還付を受けた同条第十二項の控除対象還付法人税額又は同日前に終了した連結事業年度において損金の額が益金の額を超える場合における同条第十五項の控除対象個別帰属還付税額については、なお従前の例による。 suppl-4231-115/art-6/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4231-115/art-6/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-6/par-4 The provisions of Article 53, paragraphs (5), (7), (9), (10), (12), (13), (15) and (16) of the New Act apply to the deficit before application of consolidated taxation or the disaster loss deficit before application of consolidated taxation prescribed in paragraph (5) of that Article that arose in a business year ending on or after April 1, 2008, the deductible individually attributed tax amount prescribed in paragraph (9) of that Article that arose in a consolidated business year ending on or after that date, the deductible refunded corporation tax amount prescribed in paragraph (12) of that Article for which a refund was received because the amount of deductible expenses exceeded the amount of gross profits in a business year or calculation period ending on or after that date, or the deductible individually attributed refund tax amount prescribed in paragraph (15) of that Article in the case where the amount of deductible expenses exceeds the amount of gross profits in a consolidated business year ending on or after that date, and with regard to the deficit before application of consolidated taxation or the disaster loss deficit before application of consolidated taxation prescribed in Article 53, paragraph (5) of the Former Act that arose in a business year ending before that date, the deductible individually attributed tax amount prescribed in paragraph (9) of that Article that arose in a consolidated business year ending before that date, the deductible refunded corporation tax amount prescribed in paragraph (12) of that Article for which a refund was received because the amount of deductible expenses exceeded the amount of gross profits in a business year or calculation period ending before that date, or the deductible individually attributed refund tax amount prescribed in paragraph (15) of that Article in the case where the amount of deductible expenses exceeds the amount of gross profits in a consolidated business year ending before that date, the provisions then in force continue to govern. machine translation, not official **第五項** 新法第五十三条第二十八項の規定は、施行日以後に同条第二十六項の法人税割額に係る道府県民税の申告書の提出期限が到来する法人の道府県民税について適用し、当該提出期限が施行日前に到来した法人の道府県民税については、なお従前の例による。 suppl-4231-115/art-6/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4231-115/art-6/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-6/par-5 The provisions of Article 53, paragraph (28) of the New Act apply to corporate prefectural inhabitant tax of a corporation for which the deadline for filing the prefectural inhabitant tax return on the corporation tax levy amount referred to in paragraph (26) of that Article arrives on or after the Effective Date, and with regard to corporate prefectural inhabitant tax of a corporation for which that deadline for filing arrived before the Effective Date, the provisions then in force continue to govern. machine translation, not official ### 第七条（事業税に関する経過措置） — Transitional Measures Concerning Enterprise Tax caption: machine translation, not official suppl-4231-115/art-7 · https://japanlaw.org/en/local-tax-act/suppl-4231-115/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-7 **第一項** 別段の定めがあるものを除き、新法の規定中法人の事業税に関する部分は、施行日以後に開始する事業年度に係る法人の事業税について適用し、施行日前に開始した事業年度に係る法人の事業税については、なお従前の例による。 suppl-4231-115/art-7/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4231-115/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-7/par-1 Except as otherwise provided, the provisions of the New Act relating to corporate enterprise tax apply to corporate enterprise tax for business years beginning on or after the Effective Date, and with regard to corporate enterprise tax for business years that began before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 新法第七十二条の二十三第三項の規定は、平成二十年四月一日以後に終了した事業年度（連結事業年度（法人税法（昭和四十年法律第三十四号）第十五条の二に規定する連結事業年度をいう。以下この項において同じ。）に該当する期間を除く。）において生じた新法第七十二条の二十三第三項の欠損金額又は同日以後に終了した事業年度（連結事業年度に該当する期間に限る。）において生じた同項の個別欠損金額について適用し、同日前に終了した事業年度（連結事業年度に該当する期間を除く。）において生じた旧法第七十二条の二十三第三項の欠損金額又は同日前に終了した事業年度（連結事業年度に該当する期間に限る。）において生じた同項の個別欠損金額については、なお従前の例による。 suppl-4231-115/art-7/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4231-115/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-7/par-2 The provisions of Article 72-23, paragraph (3) of the New Act apply to the loss amount referred to in Article 72-23, paragraph (3) of the New Act that arose in a business year ending on or after April 1, 2008 (excluding a period that falls under a consolidated business year (meaning a consolidated business year prescribed in Article 15-2 of the Corporation Tax Act (Act No. 34 of 1965); the same applies hereinafter in this paragraph)) or the individual loss amount referred to in that paragraph that arose in a business year ending on or after that date (limited to a period that falls under a consolidated business year), and with regard to the loss amount referred to in Article 72-23, paragraph (3) of the Former Act that arose in a business year ending before that date (excluding a period that falls under a consolidated business year) or the individual loss amount referred to in that paragraph that arose in a business year ending before that date (limited to a period that falls under a consolidated business year), the provisions then in force continue to govern. machine translation, not official ### 第八条（道府県たばこ税に関する経過措置） — Transitional Measures Concerning Prefectural Tobacco Tax caption: machine translation, not official suppl-4231-115/art-8 · https://japanlaw.org/en/local-tax-act/suppl-4231-115/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-8 **第一項** 平成二十五年四月一日前に課した、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。 suppl-4231-115/art-8/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4231-115/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-8/par-1 With regard to prefectural tobacco tax imposed, or that should have been imposed, before April 1, 2013, the provisions then in force continue to govern. machine translation, not official ### 第九条（市町村民税に関する経過措置） — Transitional Measures Concerning Municipal Inhabitant Tax caption: machine translation, not official suppl-4231-115/art-9 · https://japanlaw.org/en/local-tax-act/suppl-4231-115/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-9 **第一項** 新法第三百十三条第八項及び第九項の規定は、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。 suppl-4231-115/art-9/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4231-115/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-9/par-1 The provisions of Article 313, paragraphs (8) and (9) of the New Act apply to individual municipal inhabitant tax for fiscal 2012 and subsequent fiscal years, and with regard to individual municipal inhabitant tax up to fiscal 2011, the provisions then in force continue to govern. machine translation, not official **第二項** 平成二十四年十二月三十一日以前に支払うべき退職手当等（旧法第三百二十八条に規定する退職手当等をいう。）に係る旧法附則第七条第三項に規定する分離課税に係る所得割については、なお従前の例による。 suppl-4231-115/art-9/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4231-115/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-9/par-2 With regard to the income levy relating to the separate taxation prescribed in Article 7, paragraph (3) of the Supplementary Provisions of the Former Act, on severance pay or other such compensation payable on or before December 31, 2012 (meaning severance pay or other such compensation prescribed in Article 328 of the Former Act), the provisions then in force continue to govern. machine translation, not official **第三項** 別段の定めがあるものを除き、新法の規定中法人の市町村民税に関する部分は、施行日以後に開始する事業年度分の法人の市町村民税及び施行日以後に開始する連結事業年度分の法人の市町村民税について適用し、施行日前に開始した事業年度分の法人の市町村民税及び施行日前に開始した連結事業年度分の法人の市町村民税については、なお従前の例による。 suppl-4231-115/art-9/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4231-115/art-9/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-9/par-3 Except as otherwise provided, the provisions of the New Act relating to corporate municipal inhabitant tax apply to corporate municipal inhabitant tax for business years beginning on or after the Effective Date and corporate municipal inhabitant tax for consolidated business years beginning on or after the Effective Date, and with regard to corporate municipal inhabitant tax for business years that began before the Effective Date and corporate municipal inhabitant tax for consolidated business years that began before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第四項** 新法第三百二十一条の八第五項、第七項、第九項、第十項、第十二項、第十三項、第十五項又は第十六項の規定は、平成二十年四月一日以後に終了した事業年度において生じた同条第五項の連結適用前欠損金額若しくは連結適用前災害損失欠損金額、同日以後に終了した連結事業年度において生じた同条第九項の控除対象個別帰属税額、同日以後に終了した事業年度若しくは計算期間において損金の額が益金の額を超えることとなったため還付を受けた同条第十二項の控除対象還付法人税額又は同日以後に終了した連結事業年度において損金の額が益金の額を超える場合における同条第十五項の控除対象個別帰属還付税額について適用し、同日前に終了した事業年度において生じた旧法第三百二十一条の八第五項の連結適用前欠損金額若しくは連結適用前災害損失欠損金額、同日前に終了した連結事業年度において生じた同条第九項の控除対象個別帰属税額、同日前に終了した事業年度若しくは計算期間において損金の額が益金の額を超えることとなったため還付を受けた同条第十二項の控除対象還付法人税額又は同日前に終了した連結事業年度において損金の額が益金の額を超える場合における同条第十五項の控除対象個別帰属還付税額については、なお従前の例による。 suppl-4231-115/art-9/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4231-115/art-9/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-9/par-4 The provisions of Article 321-8, paragraphs (5), (7), (9), (10), (12), (13), (15) and (16) of the New Act apply to the deficit before application of consolidated taxation or the disaster loss deficit before application of consolidated taxation prescribed in paragraph (5) of that Article that arose in a business year ending on or after April 1, 2008, the deductible individually attributed tax amount prescribed in paragraph (9) of that Article that arose in a consolidated business year ending on or after that date, the deductible refunded corporation tax amount prescribed in paragraph (12) of that Article for which a refund was received because the amount of deductible expenses exceeded the amount of gross profits in a business year or calculation period ending on or after that date, or the deductible individually attributed refund tax amount prescribed in paragraph (15) of that Article in the case where the amount of deductible expenses exceeds the amount of gross profits in a consolidated business year ending on or after that date, and with regard to the deficit before application of consolidated taxation or the disaster loss deficit before application of consolidated taxation prescribed in Article 321-8, paragraph (5) of the Former Act that arose in a business year ending before that date, the deductible individually attributed tax amount prescribed in paragraph (9) of that Article that arose in a consolidated business year ending before that date, the deductible refunded corporation tax amount prescribed in paragraph (12) of that Article for which a refund was received because the amount of deductible expenses exceeded the amount of gross profits in a business year or calculation period ending before that date, or the deductible individually attributed refund tax amount prescribed in paragraph (15) of that Article in the case where the amount of deductible expenses exceeds the amount of gross profits in a consolidated business year ending before that date, the provisions then in force continue to govern. machine translation, not official ### 第十条（市町村たばこ税に関する経過措置） — Transitional Measures Concerning Municipal Tobacco Tax caption: machine translation, not official suppl-4231-115/art-10 · https://japanlaw.org/en/local-tax-act/suppl-4231-115/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-10 **第一項** 平成二十五年四月一日前に課した、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。 suppl-4231-115/art-10/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4231-115/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-10/par-1 With regard to municipal tobacco tax imposed, or that should have been imposed, before April 1, 2013, the provisions then in force continue to govern. machine translation, not official **第二項** 平成二十五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百十三を乗じて得た割合」とする。 suppl-4231-115/art-10/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4231-115/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-10/par-2 For the purpose of applying the provisions of Article 485-13, paragraph (1) of the New Act to municipal tobacco tax for fiscal 2013, the phrase "the proportion obtained by dividing" in that paragraph is deemed to be replaced with "the proportion obtained by multiplying by 113/100 the proportion obtained by dividing". machine translation, not official **第三項** 平成二十六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百十四を乗じて得た割合」とする。 suppl-4231-115/art-10/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4231-115/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-10/par-3 For the purpose of applying the provisions of Article 485-13, paragraph (1) of the New Act to municipal tobacco tax for fiscal 2014, the phrase "the proportion obtained by dividing" in that paragraph is deemed to be replaced with "the proportion obtained by multiplying by 114/100 the proportion obtained by dividing". machine translation, not official **第四項** 平成二十七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百一を乗じて得た割合」とする。 suppl-4231-115/art-10/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4231-115/art-10/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-10/par-4 For the purpose of applying the provisions of Article 485-13, paragraph (1) of the New Act to municipal tobacco tax for fiscal 2015, the phrase "the proportion obtained by dividing" in that paragraph is deemed to be replaced with "the proportion obtained by multiplying by 101/100 the proportion obtained by dividing". machine translation, not official ### 第十一条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions caption: machine translation, not official suppl-4231-115/art-11 · https://japanlaw.org/en/local-tax-act/suppl-4231-115/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-11 **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。以下この項において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる地方税に係るこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。 suppl-4231-115/art-11/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4231-115/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-11/par-1 With regard to the application of penal provisions to acts committed before the enforcement of this Act (for the provisions listed in the items of Article 1 of the Supplementary Provisions, the enforcement of those provisions; the same applies hereinafter in this paragraph) and to acts committed after the enforcement of this Act in relation to local tax for which the provisions then in force are to continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern. machine translation, not official ### 第十一条の二（この法律の公布の日が平成二十三年四月一日後となる場合における経過措置） — Transitional Measures in the Case Where the Date of Promulgation of This Act Falls After April 1, 2011 caption: machine translation, not official suppl-4231-115/art-11-2 · https://japanlaw.org/en/local-tax-act/suppl-4231-115/art-11-2 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-11-2 **第一項** この法律の公布の日が平成二十三年四月一日後となる場合におけるこの法律による改正後のそれぞれの法律の規定の適用に関し必要な事項（この附則の規定の読替えを含む。）その他のこの法律の円滑な施行に関し必要な経過措置は、政令で定める。 suppl-4231-115/art-11-2/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4231-115/art-11-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-11-2/par-1 Matters necessary with regard to the application of the provisions of each Act as amended by this Act in the case where the date of promulgation of this Act falls after April 1, 2011 (including the replacement of terms in the provisions of these Supplementary Provisions) and other transitional measures necessary for the smooth enforcement of this Act are specified by Cabinet Order. machine translation, not official ### 第十二条（政令への委任） — Delegation to Cabinet Order caption: machine translation, not official suppl-4231-115/art-12 · https://japanlaw.org/en/local-tax-act/suppl-4231-115/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-12 **第一項** 附則第二条から前条までに定めるもののほか、この法律の施行に関し必要な経過措置は、政令で定める。 suppl-4231-115/art-12/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4231-115/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-12/par-1 Beyond what is provided for in Article 2 of the Supplementary Provisions through the preceding Article, Transitional Measures necessary for the enforcement of this Act are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-4231-115/art-1/par-1/item-2: 附則第六条第一項 → 地方税法 附則第六条第一項 (Supplementary Provisions, Article 6, paragraph (1)), suppl-4231-115/art-6/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4231-115/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-6/par-1 - suppl-4231-115/art-1/par-1/item-2: 第九条第一項 → 地方税法 附則第九条第一項 (Supplementary Provisions, Article 9, paragraph (1)), suppl-4231-115/art-9/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4231-115/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-9/par-1 - suppl-4231-115/art-1/par-1/item-3: 附則第六条第四項 → 地方税法 附則第六条第四項 (Supplementary Provisions, Article 6, paragraph (4)), suppl-4231-115/art-6/par-4 — https://japanlaw.org/en/local-tax-act/suppl-4231-115/art-6/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-6/par-4 - suppl-4231-115/art-1/par-1/item-3: 第七条第二項 → 地方税法 附則第七条第二項 (Supplementary Provisions, Article 7, paragraph (2)), suppl-4231-115/art-7/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4231-115/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-7/par-2 - suppl-4231-115/art-1/par-1/item-3: 第九条第四項 → 地方税法 附則第九条第四項 (Supplementary Provisions, Article 9, paragraph (4)), suppl-4231-115/art-9/par-4 — https://japanlaw.org/en/local-tax-act/suppl-4231-115/art-9/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-9/par-4 - suppl-4231-115/art-1/par-1/item-4: 附則第三条 → 地方税法 附則第三条 (Supplementary Provisions, Article 3), suppl-4231-115/art-3 — https://japanlaw.org/en/local-tax-act/suppl-4231-115/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-3 - suppl-4231-115/art-1/par-1/item-4: 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-4231-115/art-5/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4231-115/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-5/par-2 - suppl-4231-115/art-1/par-1/item-4: 第六条第二項 → 地方税法 附則第六条第二項 (Supplementary Provisions, Article 6, paragraph (2)), suppl-4231-115/art-6/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4231-115/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-6/par-2 - suppl-4231-115/art-1/par-1/item-4: 第九条第二項 → 地方税法 附則第九条第二項 (Supplementary Provisions, Article 9, paragraph (2)), suppl-4231-115/art-9/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4231-115/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-9/par-2 - suppl-4231-115/art-1/par-1/item-5: 附則第八条 → 地方税法 附則第八条 (Supplementary Provisions, Article 8), suppl-4231-115/art-8 — https://japanlaw.org/en/local-tax-act/suppl-4231-115/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-8 - suppl-4231-115/art-1/par-1/item-5: 第十条 → 地方税法 附則第十条 (Supplementary Provisions, Article 10), suppl-4231-115/art-10 — https://japanlaw.org/en/local-tax-act/suppl-4231-115/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-10 - suppl-4231-115/art-2/par-1: 第十七条の五 → 地方税法 第十七条の五 (Article 17-5), art-17-5 — https://japanlaw.org/en/local-tax-act/art-17-5 · https://japanlaw.org/l/325AC0000000226/art-17-5 - suppl-4231-115/art-2/par-1: 同条第一項 → 地方税法 第十七条の五第一項 (Article 17-5, paragraph (1)), art-17-5/par-1 — https://japanlaw.org/en/local-tax-act/art-17-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-17-5/par-1 - suppl-4231-115/art-2/par-2: 新法第十八条第一項 → 地方税法 第十八条第一項 (Article 18, paragraph (1)), art-18/par-1 — https://japanlaw.org/en/local-tax-act/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/art-18/par-1 - suppl-4231-115/art-2/par-2: この項 → 地方税法 附則第二条第二項 (Supplementary Provisions, Article 2, paragraph (2)), suppl-4231-115/art-2/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4231-115/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-2/par-2 - suppl-4231-115/art-3/par-1: 新法第十八条の四第一項 → 地方税法 第十八条の四第一項 (Article 18-4, paragraph (1)), art-18-4/par-1 — https://japanlaw.org/en/local-tax-act/art-18-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-18-4/par-1 - suppl-4231-115/art-4/par-1: 新法第二十条の九の三第一項 → 地方税法 第二十条の九の三第一項 (Article 20-9-3, paragraph (1)), art-20-9-3/par-1 — https://japanlaw.org/en/local-tax-act/art-20-9-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-20-9-3/par-1 - suppl-4231-115/art-4/par-2: 新法第二十条の九の三第三項 → 地方税法 第二十条の九の三第三項 (Article 20-9-3, paragraph (3)), art-20-9-3/par-3 — https://japanlaw.org/en/local-tax-act/art-20-9-3/par-3 · https://japanlaw.org/l/325AC0000000226/art-20-9-3/par-3 - suppl-4231-115/art-4/par-2: 第七十二条の四十八の二第五項 → 地方税法 第七十二条の四十八の二第五項 (Article 72-48-2, paragraph (5)), art-72-48-2/par-5 — https://japanlaw.org/en/local-tax-act/art-72-48-2/par-5 · https://japanlaw.org/l/325AC0000000226/art-72-48-2/par-5 - suppl-4231-115/art-4/par-3: 新法第五十三条の二 → 地方税法 第五十三条の二 (Article 53-2), art-53-2 — https://japanlaw.org/en/local-tax-act/art-53-2 · https://japanlaw.org/l/325AC0000000226/art-53-2 - suppl-4231-115/art-4/par-3: 第七十二条の三十三の二第二項 → 地方税法 第七十二条の三十三第二項 (Article 72-33, paragraph (2)), art-72-33/par-2 — https://japanlaw.org/en/local-tax-act/art-72-33/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-33/par-2 - suppl-4231-115/art-4/par-3: 第七十二条の九十 → 地方税法 第七十二条の九十 (Article 72-90), art-72-90 — https://japanlaw.org/en/local-tax-act/art-72-90 · https://japanlaw.org/l/325AC0000000226/art-72-90 - suppl-4231-115/art-4/par-3: 第三百二十一条の八の二 → 地方税法 第三百二十一条の八の二 (Article 321-8-2), art-321-8-2 — https://japanlaw.org/en/local-tax-act/art-321-8-2 · https://japanlaw.org/l/325AC0000000226/art-321-8-2 - suppl-4231-115/art-4/par-4: 新法第七十二条の三十三の二第一項 → 地方税法 第七十二条の三十三第一項 (Article 72-33, paragraph (1)), art-72-33/par-1 — https://japanlaw.org/en/local-tax-act/art-72-33/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-33/par-1 - suppl-4231-115/art-5/par-1: 附則第一条第一号 → 地方税法 附則第一条第一項第一号 (Supplementary Provisions, Article 1, paragraph (1), item (i)), suppl-4231-115/art-1/par-1/item-1 — https://japanlaw.org/en/local-tax-act/suppl-4231-115/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-1/par-1/item-1 - suppl-4231-115/art-5/par-1: 新法第七十二条の四十九の五第一項 → 地方税法 第七十二条の四十九の五第一項 (Article 72-49-5, paragraph (1)), art-72-49-5/par-1 — https://japanlaw.org/en/local-tax-act/art-72-49-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-49-5/par-1 - suppl-4231-115/art-5/par-1: 第七十二条の四十八の二第八項 → 地方税法 第七十二条の四十八の二第八項 (Article 72-48-2, paragraph (8)), art-72-48-2/par-8 — https://japanlaw.org/en/local-tax-act/art-72-48-2/par-8 · https://japanlaw.org/l/325AC0000000226/art-72-48-2/par-8 - suppl-4231-115/art-5/par-1: 第九項 → 地方税法 第七十二条の四十八の二第九項 (Article 72-48-2, paragraph (9)), art-72-48-2/par-9 — https://japanlaw.org/en/local-tax-act/art-72-48-2/par-9 · https://japanlaw.org/l/325AC0000000226/art-72-48-2/par-9 - suppl-4231-115/art-5/par-2: 新法第七十二条の四十九の八 → 地方税法 第七十二条の四十九の八 (Article 72-49-8), art-72-49-8 — https://japanlaw.org/en/local-tax-act/art-72-49-8 · https://japanlaw.org/l/325AC0000000226/art-72-49-8 - suppl-4231-115/art-5/par-2: 第七十二条の六十三の四 → 地方税法 第七十二条の六十三の四 (Article 72-63-4), art-72-63-4 — https://japanlaw.org/en/local-tax-act/art-72-63-4 · https://japanlaw.org/l/325AC0000000226/art-72-63-4 - suppl-4231-115/art-5/par-2: 第百四十四条の三十八の四 → 地方税法 第百四十四条の三十八の四 (Article 144-38-4), art-144-38-4 — https://japanlaw.org/en/local-tax-act/art-144-38-4 · https://japanlaw.org/l/325AC0000000226/art-144-38-4 - suppl-4231-115/art-5/par-2: 第三百九十六条の四 → 地方税法 第三百九十六条の四 (Article 396-4), art-396-4 — https://japanlaw.org/en/local-tax-act/art-396-4 · https://japanlaw.org/l/325AC0000000226/art-396-4 - suppl-4231-115/art-5/par-2: 新法第七十二条の四十九の五第一項 → 地方税法 第七十二条の四十九の五第一項 (Article 72-49-5, paragraph (1)), art-72-49-5/par-1 — https://japanlaw.org/en/local-tax-act/art-72-49-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-49-5/par-1 - suppl-4231-115/art-5/par-2: 第七十二条の六十三第一項 → 地方税法 第七十二条の六十三第一項 (Article 72-63, paragraph (1)), art-72-63/par-1 — https://japanlaw.org/en/local-tax-act/art-72-63/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-63/par-1 - suppl-4231-115/art-5/par-2: 第百四十四条の三十八第一項 → 地方税法 第百四十四条の三十八第一項 (Article 144-38, paragraph (1)), art-144-38/par-1 — https://japanlaw.org/en/local-tax-act/art-144-38/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-38/par-1 - suppl-4231-115/art-5/par-2: 第三百九十六条第一項 → 地方税法 第三百九十六条第一項 (Article 396, paragraph (1)), art-396/par-1 — https://japanlaw.org/en/local-tax-act/art-396/par-1 · https://japanlaw.org/l/325AC0000000226/art-396/par-1 - suppl-4231-115/art-6/par-1: 新法第三十二条第八項 → 地方税法 第三十二条第八項 (Article 32, paragraph (8)), art-32/par-8 — https://japanlaw.org/en/local-tax-act/art-32/par-8 · https://japanlaw.org/l/325AC0000000226/art-32/par-8 - suppl-4231-115/art-6/par-1: 第九項 → 地方税法 第三十二条第九項 (Article 32, paragraph (9)), art-32/par-9 — https://japanlaw.org/en/local-tax-act/art-32/par-9 · https://japanlaw.org/l/325AC0000000226/art-32/par-9 - suppl-4231-115/art-6/par-4: 新法第五十三条第五項 → 地方税法 第五十三条第五項 (Article 53, paragraph (5)), art-53/par-5 — https://japanlaw.org/en/local-tax-act/art-53/par-5 · https://japanlaw.org/l/325AC0000000226/art-53/par-5 - suppl-4231-115/art-6/par-4: 第七項 → 地方税法 第五十三条第七項 (Article 53, paragraph (7)), art-53/par-7 — https://japanlaw.org/en/local-tax-act/art-53/par-7 · https://japanlaw.org/l/325AC0000000226/art-53/par-7 - suppl-4231-115/art-6/par-4: 第九項 → 地方税法 第五十三条第九項 (Article 53, paragraph (9)), art-53/par-9 — https://japanlaw.org/en/local-tax-act/art-53/par-9 · https://japanlaw.org/l/325AC0000000226/art-53/par-9 - suppl-4231-115/art-6/par-4: 第十項 → 地方税法 第五十三条第十項 (Article 53, paragraph (10)), art-53/par-10 — https://japanlaw.org/en/local-tax-act/art-53/par-10 · https://japanlaw.org/l/325AC0000000226/art-53/par-10 - suppl-4231-115/art-6/par-4: 第十二項 → 地方税法 第五十三条第十二項 (Article 53, paragraph (12)), art-53/par-12 — https://japanlaw.org/en/local-tax-act/art-53/par-12 · https://japanlaw.org/l/325AC0000000226/art-53/par-12 - suppl-4231-115/art-6/par-4: 第十三項 → 地方税法 第五十三条第二十四項 (Article 53, paragraph (24)), art-53/par-24 — https://japanlaw.org/en/local-tax-act/art-53/par-24 · https://japanlaw.org/l/325AC0000000226/art-53/par-24 - suppl-4231-115/art-6/par-4: 第十五項 → 地方税法 第五十三条第十五項 (Article 53, paragraph (15)), art-53/par-15 — https://japanlaw.org/en/local-tax-act/art-53/par-15 · https://japanlaw.org/l/325AC0000000226/art-53/par-15 - suppl-4231-115/art-6/par-4: 第十六項 → 地方税法 第五十三条第十六項 (Article 53, paragraph (16)), art-53/par-16 — https://japanlaw.org/en/local-tax-act/art-53/par-16 · https://japanlaw.org/l/325AC0000000226/art-53/par-16 - suppl-4231-115/art-6/par-5: 新法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-4231-115/art-7/par-2: 新法第七十二条の二十三第三項 → 地方税法 第七十二条の二十三第三項 (Article 72-23, paragraph (3)), art-72-23/par-3 — https://japanlaw.org/en/local-tax-act/art-72-23/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-23/par-3 - suppl-4231-115/art-7/par-2: この項 → 地方税法 附則第七条第二項 (Supplementary Provisions, Article 7, paragraph (2)), suppl-4231-115/art-7/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4231-115/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-7/par-2 - suppl-4231-115/art-9/par-1: 新法第三百十三条第八項 → 地方税法 第三百十三条第八項 (Article 313, paragraph (8)), art-313/par-8 — https://japanlaw.org/en/local-tax-act/art-313/par-8 · https://japanlaw.org/l/325AC0000000226/art-313/par-8 - suppl-4231-115/art-9/par-1: 第九項 → 地方税法 第三百十三条第九項 (Article 313, paragraph (9)), art-313/par-9 — https://japanlaw.org/en/local-tax-act/art-313/par-9 · https://japanlaw.org/l/325AC0000000226/art-313/par-9 - suppl-4231-115/art-9/par-4: 新法第三百二十一条の八第五項 → 地方税法 第三百二十一条の八第五項 (Article 321-8, paragraph (5)), art-321-8/par-5 — https://japanlaw.org/en/local-tax-act/art-321-8/par-5 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-5 - suppl-4231-115/art-9/par-4: 第七項 → 地方税法 第三百二十一条の八第七項 (Article 321-8, paragraph (7)), art-321-8/par-7 — https://japanlaw.org/en/local-tax-act/art-321-8/par-7 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-7 - suppl-4231-115/art-9/par-4: 第九項 → 地方税法 第三百二十一条の八第九項 (Article 321-8, paragraph (9)), art-321-8/par-9 — https://japanlaw.org/en/local-tax-act/art-321-8/par-9 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-9 - suppl-4231-115/art-9/par-4: 第十項 → 地方税法 第三百二十一条の八第十項 (Article 321-8, paragraph (10)), art-321-8/par-10 — https://japanlaw.org/en/local-tax-act/art-321-8/par-10 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-10 - suppl-4231-115/art-9/par-4: 第十二項 → 地方税法 第三百二十一条の八第十二項 (Article 321-8, paragraph (12)), art-321-8/par-12 — https://japanlaw.org/en/local-tax-act/art-321-8/par-12 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-12 - suppl-4231-115/art-9/par-4: 第十三項 → 地方税法 第三百二十一条の八第二十四項 (Article 321-8, paragraph (24)), art-321-8/par-24 — https://japanlaw.org/en/local-tax-act/art-321-8/par-24 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-24 - suppl-4231-115/art-9/par-4: 第十五項 → 地方税法 第三百二十一条の八第十五項 (Article 321-8, paragraph (15)), art-321-8/par-15 — https://japanlaw.org/en/local-tax-act/art-321-8/par-15 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-15 - suppl-4231-115/art-9/par-4: 第十六項 → 地方税法 第三百二十一条の八第十六項 (Article 321-8, paragraph (16)), art-321-8/par-16 — https://japanlaw.org/en/local-tax-act/art-321-8/par-16 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-16 - suppl-4231-115/art-10/par-2: 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-4231-115/art-10/par-3: 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-4231-115/art-10/par-4: 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-4231-115/art-11/par-1: 附則第一条 → 地方税法 附則第一条 (Supplementary Provisions, Article 1), suppl-4231-115/art-1 — https://japanlaw.org/en/local-tax-act/suppl-4231-115/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-1 - suppl-4231-115/art-11/par-1: この項 → 地方税法 附則第十一条第一項 (Supplementary Provisions, Article 11, paragraph (1)), suppl-4231-115/art-11/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4231-115/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-11/par-1 - suppl-4231-115/art-12/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-4231-115/art-10 — https://japanlaw.org/en/local-tax-act/suppl-4231-115/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-10 - suppl-4231-115/art-12/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-4231-115/art-11 — https://japanlaw.org/en/local-tax-act/suppl-4231-115/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-11 - suppl-4231-115/art-12/par-1: 附則第二条から前条まで → 地方税法 附則第十一条の二 (Supplementary Provisions, Article 11-2), suppl-4231-115/art-11-2 — https://japanlaw.org/en/local-tax-act/suppl-4231-115/art-11-2 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-11-2 - suppl-4231-115/art-12/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-4231-115/art-2 — https://japanlaw.org/en/local-tax-act/suppl-4231-115/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-2 - suppl-4231-115/art-12/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-4231-115/art-3 — https://japanlaw.org/en/local-tax-act/suppl-4231-115/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-3 - suppl-4231-115/art-12/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-4231-115/art-4 — https://japanlaw.org/en/local-tax-act/suppl-4231-115/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-4 - suppl-4231-115/art-12/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-4231-115/art-5 — https://japanlaw.org/en/local-tax-act/suppl-4231-115/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-5 - suppl-4231-115/art-12/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-4231-115/art-6 — https://japanlaw.org/en/local-tax-act/suppl-4231-115/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-6 - suppl-4231-115/art-12/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-4231-115/art-7 — https://japanlaw.org/en/local-tax-act/suppl-4231-115/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-7 - suppl-4231-115/art-12/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-4231-115/art-8 — https://japanlaw.org/en/local-tax-act/suppl-4231-115/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-8 - suppl-4231-115/art-12/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-4231-115/art-9 — https://japanlaw.org/en/local-tax-act/suppl-4231-115/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-9 ## Cited by 9 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-4231-115/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/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-4231-115/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-1/par-1/item-3 - 地方税法 附則第一条第一項第四号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4231-115/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-1/par-1/item-4 - 地方税法 附則第一条第一項第五号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4231-115/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-1/par-1/item-5 - 地方税法 附則第二条第二項（更正、決定等の期間制限及び消滅時効に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4231-115/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-2/par-2 - 地方税法 附則第五条第一項（質問検査権に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4231-115/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-5/par-1 - 地方税法 附則第七条第二項（事業税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4231-115/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-7/par-2 - 地方税法 附則第十一条第一項（罰則に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4231-115/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-11/par-1 - 地方税法 附則第十二条第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/suppl-4231-115/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-12/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), retrieved 2026-10-27 - Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-236, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-286, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-336, 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-20261027T202151-336, 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-20261027T214204-242, 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-20261027T214204-257, 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