# 地方税法 / Local Tax Act — 第九条 (Supplementary Provisions, Article 9)
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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: 第九条 (Supplementary Provisions, Article 9)（住宅用地及び市街化区域農地に対して課する固定資産税等の特例に関する経過措置） — address `suppl-4241-17/art-9`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4241-17/art-9
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-9
- Every provision below carries its address and both URLs on the line under it.
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They are never merged and never substituted for one another.
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### 第九条（住宅用地及び市街化区域農地に対して課する固定資産税等の特例に関する経過措置） — Transitional Measures Concerning Special Provisions for Fixed Assets Tax, etc. Imposed on Residential Land and Farmland in Urbanization Promotion Areas
caption: machine translation, not official
suppl-4241-17/art-9 · https://japanlaw.org/en/local-tax-act/suppl-4241-17/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-9
**第一項** 旧法附則第十八条第二項（住宅用地に係る部分に限る。）及び第四項、第十九条の四第二項及び第四項、第二十五条第二項（住宅用地に係る部分に限る。）及び第四項並びに第二十七条の二第二項及び第四項の規定は、平成二十四年度分及び平成二十五年度分の固定資産税又は都市計画税については、なおその効力を有する。この場合において、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句とする。
旧法附則第十八条第二項 前項 附則第十八条第一項
平成二十一年度から平成二十三年度までの各年度分 平成二十四年度分及び平成二十五年度分
十分の八 十分の九
旧法附則第十八条第四項 〇・八 〇・九
平成二十一年度から平成二十三年度までの各年度分 平成二十四年度分及び平成二十五年度分
第一項 附則第十八条第一項
旧法附則第十九条の四第二項 前項 附則第十九条の四第一項
平成二十一年度から平成二十三年度までの各年度分 平成二十四年度分及び平成二十五年度分
十分の八 十分の九
旧法附則第十九条の四第四項 〇・八 〇・九
平成二十一年度から平成二十三年度までの各年度分 平成二十四年度分及び平成二十五年度分
第一項 附則第十九条の四第一項
旧法附則第二十五条第二項 前項 附則第二十五条第一項
平成二十一年度から平成二十三年度までの各年度分 平成二十四年度分及び平成二十五年度分
十分の八 十分の九
旧法附則第二十五条第四項 〇・八 〇・九
平成二十一年度から平成二十三年度までの各年度分 平成二十四年度分及び平成二十五年度分
第一項の 附則第二十五条第一項の
旧法附則第二十七条の二第二項 前項 附則第二十七条の二第一項
平成二十一年度から平成二十三年度までの各年度分 平成二十四年度分及び平成二十五年度分
十分の八 十分の九
旧法附則第二十七条の二第四項 〇・八 〇・九
平成二十一年度から平成二十三年度までの各年度分 平成二十四年度分及び平成二十五年度分
第一項の 附則第二十七条の二第一項の
suppl-4241-17/art-9/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4241-17/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-9/par-1
The provisions of Article 18, paragraph (2) (limited to the portion pertaining to residential land) and paragraph (4), Article 19-4, paragraphs (2) and (4), Article 25, paragraph (2) (limited to the portion pertaining to residential land) and paragraph (4), and Article 27-2, paragraphs (2) and (4) of the Supplementary Provisions of the Former Act remain in force with respect to the fixed assets tax or city planning tax for fiscal 2012 and fiscal 2013. In this case, the words and phrases set forth in the middle column of the following table in the provisions set forth in the left-hand column of that table are deemed to be replaced with the words and phrases set forth in the right-hand column of that table.
Article 18, paragraph (2) of the Supplementary Provisions of the Former Act the preceding paragraph Article 18, paragraph (1) of the Supplementary Provisions
for each fiscal year from fiscal 2009 through fiscal 2011 fiscal 2012 and fiscal 2013
eight-tenths nine-tenths
Article 18, paragraph (4) of the Supplementary Provisions of the Former Act 0.8 0.9
for each fiscal year from fiscal 2009 through fiscal 2011 fiscal 2012 and fiscal 2013
paragraph (1) Article 18, paragraph (1) of the Supplementary Provisions
Article 19-4, paragraph (2) of the Supplementary Provisions of the Former Act the preceding paragraph Article 19-4, paragraph (1) of the Supplementary Provisions
for each fiscal year from fiscal 2009 through fiscal 2011 fiscal 2012 and fiscal 2013
eight-tenths nine-tenths
Article 19-4, paragraph (4) of the Supplementary Provisions of the Former Act 0.8 0.9
for each fiscal year from fiscal 2009 through fiscal 2011 fiscal 2012 and fiscal 2013
paragraph (1) Article 19-4, paragraph (1) of the Supplementary Provisions
Article 25, paragraph (2) of the Supplementary Provisions of the Former Act the preceding paragraph Article 25, paragraph (1) of the Supplementary Provisions
for each fiscal year from fiscal 2009 through fiscal 2011 fiscal 2012 and fiscal 2013
eight-tenths nine-tenths
Article 25, paragraph (4) of the Supplementary Provisions of the Former Act 0.8 0.9
for each fiscal year from fiscal 2009 through fiscal 2011 fiscal 2012 and fiscal 2013
paragraph (1) Article 25, paragraph (1) of the Supplementary Provisions
Article 27-2, paragraph (2) of the Supplementary Provisions of the Former Act the preceding paragraph Article 27-2, paragraph (1) of the Supplementary Provisions
for each fiscal year from fiscal 2009 through fiscal 2011 fiscal 2012 and fiscal 2013
eight-tenths nine-tenths
Article 27-2, paragraph (4) of the Supplementary Provisions of the Former Act 0.8 0.9
for each fiscal year from fiscal 2009 through fiscal 2011 fiscal 2012 and fiscal 2013
paragraph (1) Article 27-2, paragraph (1) of the Supplementary Provisions
machine translation, not official
**第二項** 前項の場合における地方税法の規定（固定資産税又は都市計画税に関する部分に限る。）の適用については、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句とする。
附則第十七条第六号イの表（２） 又は第十九条の四の規定（ 若しくは第十九条の四又は地方税法及び国有資産等所在市町村交付金法の一部を改正する法律（平成二十四年法律第十七号。以下「平成二十四年改正法」という。）附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正法第一条の規定による改正前の地方税法（以下「平成二十四年改正前の地方税法」という。）附則第十八条第二項若しくは第四項若しくは第十九条の四第二項若しくは第四項の規定（
地方税法及び国有資産等所在市町村交付金法の一部を改正する法律（平成二十四年法律第十七号）第一条の規定による改正前の地方税法（以下「平成二十四年改正前の地方税法」という。） 平成二十四年改正前の地方税法
附則第十七条第六号ロの表（２） 又は第二十七条の二の規定（ 若しくは第二十七条の二又は平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の地方税法附則第二十五条第二項若しくは第四項若しくは第二十七条の二第二項若しくは第四項の規定（
附則第十八条第六項 第四項 第四項並びに平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の地方税法附則第十八条第四項
附則第十八条の三第二項第二号ロ及び第三号ロ並びに第四項第二号ロ及び第三号ロ 附則第十八条 附則第十八条又は平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の地方税法附則第十八条第二項若しくは第四項
同条 これらの規定
附則第十八条の三第五項 前各項 前各項並びに平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の地方税法附則第十八条第二項及び第四項
附則第十九条第二項 第四項 第四項並びに平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の地方税法附則第十八条第四項
附則第十九条の四第三項 第一項の 第一項及び平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の地方税法附則第十九条の四第四項の
同条第六項 附則第十八条第六項
第四項 第四項並びに平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の地方税法附則第十八条第四項
附則第十九条の四第一項 附則第十九条の四第一項及び平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の地方税法附則第十九条の四第四項
附則第十九条の四第四項 前三項 前三項並びに平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の地方税法附則第十九条の四第二項及び第四項
附則第十九条の四第五項 から第三項まで から第三項まで並びに平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の地方税法附則第十九条の四第二項及び第四項
附則第十九条の四第六項 及び第二項 及び第二項並びに平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の地方税法附則第十九条の四第二項及び第四項
から第三項まで から第三項まで並びに平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の地方税法附則第十九条の四第二項及び第四項
附則第二十一条の二第一項 又は第十九条の四 若しくは第十九条の四又は平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の地方税法附則第十八条第二項若しくは第四項若しくは第十九条の四第二項若しくは第四項
宅地等調整固定資産税額 宅地等調整固定資産税額、住宅用地据置固定資産税額（平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の地方税法附則第十八条第四項に規定する住宅用地据置固定資産税額をいう。以下同じ。）
又は市街化区域農地調整固定資産税額 、市街化区域農地調整固定資産税額又は市街化区域農地据置固定資産税額（平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の地方税法附則第十九条の四第四項に規定する市街化区域農地据置固定資産税額をいう。以下同じ。）
附則第二十一条の二第二項の表附則第十八条第六項の項 及び第四項 及び第四項並びに平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の地方税法附則第十八条第四項
附則第二十一条の二第二項の表附則第十九条の四第四項の項 前三項 前三項並びに平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の地方税法附則第十九条の四第二項及び第四項
附則第二十一条の二第二項の表附則第十九条の四第五項及び第六項の項 から第三項まで から第三項まで並びに平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の地方税法附則第十九条の四第二項及び第四項
附則第二十二条第一項 又は第十九条の四 若しくは第十九条の四又は平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の地方税法附則第十八条第二項若しくは第四項若しくは第十九条の四第二項若しくは第四項
附則第二十三条 若しくは第十九条の四 若しくは第十九条の四若しくは平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の地方税法附則第十八条第二項若しくは第四項若しくは第十九条の四第二項若しくは第四項
（附則第十九条の四 （附則第十九条の四又は平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の地方税法附則第十九条の四第二項若しくは第四項
附則第十八条の 附則第十八条若しくは平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の地方税法附則第十八条第二項若しくは第四項の
又は附則第十九条の四 又は附則第十九条の四若しくは平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の地方税法附則第十九条の四第二項若しくは第四項
附則第二十四条 又は第十九条の四 若しくは第十九条の四又は平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の地方税法附則第十八条第二項若しくは第四項若しくは第十九条の四第二項若しくは第四項
若しくは第十九条の四 若しくは第十九条の四若しくは平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の地方税法附則第十八条第二項若しくは第四項若しくは第十九条の四第二項若しくは第四項
宅地等調整固定資産税額 宅地等調整固定資産税額、住宅用地据置固定資産税額
若しくは市街化区域農地調整固定資産税額 、市街化区域農地調整固定資産税額若しくは市街化区域農地据置固定資産税額
附則第二十五条第六項 第一項及び第四項の 第一項及び第四項並びに平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の地方税法附則第二十五条第四項の
同条第六項 附則第十八条第六項
「第一項及び第四項 「第一項及び第四項並びに平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の地方税法附則第十八条第四項
附則第二十五条第一項及び第四項 附則第二十五条第一項及び第四項並びに平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の地方税法附則第二十五条第四項
附則第二十五条の三第二項第二号ロ及び第三号ロ並びに第四項第二号ロ及び第三号ロ 附則第二十五条 附則第二十五条又は平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の地方税法附則第二十五条第二項若しくは第四項
同条 これらの規定
附則第二十五条の三第五項 前各項 前各項並びに平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の地方税法附則第二十五条第二項及び第四項
附則第二十六条第二項 第四項 第四項並びに平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の地方税法附則第十八条第四項
附則第二十七条の二第三項 第一項の 第一項及び平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の地方税法附則第二十七条の二第四項の
同条第六項 附則第十八条第六項
第四項 第四項並びに平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の地方税法附則第十八条第四項
附則第二十七条の二第一項 附則第二十七条の二第一項及び平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の地方税法附則第二十七条の二第四項
附則第二十七条の二第四項 前三項 前三項並びに平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の地方税法附則第二十七条の二第二項及び第四項
附則第二十七条の二第五項 から第三項まで から第三項まで並びに平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の地方税法附則第二十七条の二第二項及び第四項
附則第二十七条の二第六項 第二項 第二項並びに平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の地方税法附則第二十七条の二第二項及び第四項
から第三項まで から第三項まで並びに平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の地方税法附則第二十七条の二第二項及び第四項
附則第二十七条の四の二第一項 又は第二十七条の二 若しくは第二十七条の二又は平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の地方税法附則第二十五条第二項若しくは第四項若しくは第二十七条の二第二項若しくは第四項
宅地等調整都市計画税額 宅地等調整都市計画税額、住宅用地据置都市計画税額（平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の地方税法附則第二十五条第四項に規定する住宅用地据置都市計画税額をいう。）
又は市街化区域農地調整都市計画税額 、市街化区域農地調整都市計画税額又は市街化区域農地据置都市計画税額（平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の地方税法附則第二十七条の二第四項に規定する市街化区域農地据置都市計画税額をいう。）
附則第二十七条の四の二第二項の表附則第十八条第六項の項 及び第四項 及び第四項並びに平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の地方税法附則第十八条第四項
附則第二十七条の四の二第二項の表附則第二十七条の二第四項の項 前三項 前三項並びに平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の地方税法附則第二十七条の二第二項及び第四項
附則第二十七条の四の二第二項の表附則第二十七条の二第五項及び第六項の項 から第三項まで から第三項まで並びに平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の地方税法附則第二十七条の二第二項及び第四項
附則第二十七条の五第一項 又は第十九条の四 若しくは第十九条の四又は平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の地方税法附則第十八条第二項若しくは第四項若しくは第十九条の四第二項若しくは第四項
宅地等調整固定資産税額 宅地等調整固定資産税額、住宅用地据置固定資産税額
又は市街化区域農地調整固定資産税額 、市街化区域農地調整固定資産税額又は市街化区域農地据置固定資産税額
附則第二十七条の五第二項 附則第十九条の四 附則第十九条の四又は平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の地方税法附則第十九条の四第二項若しくは第四項
附則第二十八条第一項 又は第十九条の四 若しくは第十九条の四又は平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の地方税法附則第十八条第二項若しくは第四項若しくは第十九条の四第二項若しくは第四項
附則第二十八条第一項第一号 宅地等調整固定資産税額 宅地等調整固定資産税額、住宅用地据置固定資産税額
附則第二十八条第一項第三号 市街化区域農地調整固定資産税額 市街化区域農地調整固定資産税額又は市街化区域農地据置固定資産税額
附則第二十八条第三項 附則第十九条の四 附則第十九条の四又は平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の地方税法附則第十九条の四第二項若しくは第四項
附則第二十九条の二 又は第二十七条の二 若しくは第二十七条の二又は平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の地方税法附則第十九条の四第二項若しくは第四項若しくは第二十七条の二第二項若しくは第四項
附則第二十九条の四第一項 又は附則第十九条の四 若しくは附則第十九条の四又は平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の地方税法附則第十九条の四第二項若しくは第四項
又は第二十七条の二 若しくは第二十七条の二又は平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の地方税法附則第二十七条の二第二項若しくは第四項
附則第二十九条の七第一項 から附則第二十九条の五まで から附則第二十九条の五まで並びに平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の地方税法附則第十九条の四第二項及び第四項並びに第二十七条の二第二項及び第四項
附則第二十九条の七第四項 附則第十九条の四 附則第十九条の四又は平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の地方税法附則第十九条の四第二項若しくは第四項
附則第二十九条の七第五項 第二十九条の五 第二十九条の五並びに平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の地方税法附則第十九条の四第二項及び第四項並びに第二十七条の二第二項及び第四項
附則第三十一条の三第一項 から第五項まで から第五項まで又は平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の地方税法附則第十八条第二項若しくは第四項
suppl-4241-17/art-9/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4241-17/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-9/par-2
In the application of the provisions of the Local Tax Act (limited to the portions relating to the fixed assets tax or city planning tax) in the case referred to in the preceding paragraph, the words and phrases set forth in the middle column of the following table in the provisions set forth in the left-hand column of that table are deemed to be replaced with the words and phrases set forth in the right-hand column of that table.
Article 17, item (vi), (a), table (2) of the Supplementary Provisions or the provisions of Article 19-4 ( or Article 19-4, or Article 18, paragraph (2) or (4), or Article 19-4, paragraph (2) or (4) of the Supplementary Provisions of the Local Tax Act prior to amendment by Article 1 of the Act Partially Amending the Local Tax Act and the Act on Grants Distributed to Municipalities Where National Assets, etc. are Located (Act No. 17 of 2012; hereinafter referred to as the "2012 Amendment Act") (hereinafter referred to as the "Local Tax Act Before the 2012 Amendment") as they remain in force and are applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act (
the Local Tax Act prior to amendment by Article 1 of the Act Partially Amending the Local Tax Act and the Act on Grants Distributed to Municipalities Where National Assets, etc. are Located (Act No. 17 of 2012) (hereinafter referred to as the "Local Tax Act Before the 2012 Amendment") Local Tax Act Before the 2012 Amendment
Article 17, item (vi), (b), table (2) of the Supplementary Provisions or the provisions of Article 27-2 ( or Article 27-2, or Article 25, paragraph (2) or (4), or Article 27-2, paragraph (2) or (4) of the Supplementary Provisions of the Local Tax Act Before the 2012 Amendment as it remains in force and is applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act (
Article 18, paragraph (6) of the Supplementary Provisions paragraph (4) paragraph (4) and Article 18, paragraph (4) of the Supplementary Provisions of the Local Tax Act Before the 2012 Amendment as it remains in force and is applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
Article 18-3, paragraph (2), item (ii), (b) and item (iii), (b), and paragraph (4), item (ii), (b) and item (iii), (b) of the Supplementary Provisions Article 18 of the Supplementary Provisions Article 18 of the Supplementary Provisions or Article 18, paragraph (2) or (4) of the Supplementary Provisions of the Local Tax Act Before the 2012 Amendment as it remains in force and is applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
that Article these provisions
Article 18-3, paragraph (5) of the Supplementary Provisions the preceding paragraphs the preceding paragraphs and Article 18, paragraphs (2) and (4) of the Supplementary Provisions of the Local Tax Act Before the 2012 Amendment as they remain in force and are applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
Article 19, paragraph (2) of the Supplementary Provisions paragraph (4) paragraph (4) and Article 18, paragraph (4) of the Supplementary Provisions of the Local Tax Act Before the 2012 Amendment as it remains in force and is applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
Article 19-4, paragraph (3) of the Supplementary Provisions paragraph (1) paragraph (1) and Article 19-4, paragraph (4) of the Supplementary Provisions of the Local Tax Act Before the 2012 Amendment as it remains in force and is applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
paragraph (6) of that Article Article 18, paragraph (6) of the Supplementary Provisions
paragraph (4) paragraph (4) and Article 18, paragraph (4) of the Supplementary Provisions of the Local Tax Act Before the 2012 Amendment as it remains in force and is applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
Article 19-4, paragraph (1) of the Supplementary Provisions Article 19-4, paragraph (1) of the Supplementary Provisions and Article 19-4, paragraph (4) of the Supplementary Provisions of the Local Tax Act Before the 2012 Amendment as it remains in force and is applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
Article 19-4, paragraph (4) of the Supplementary Provisions the preceding three paragraphs the preceding three paragraphs and Article 19-4, paragraphs (2) and (4) of the Supplementary Provisions of the Local Tax Act Before the 2012 Amendment as they remain in force and are applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
Article 19-4, paragraph (5) of the Supplementary Provisions through paragraph (3) through paragraph (3) and Article 19-4, paragraphs (2) and (4) of the Supplementary Provisions of the Local Tax Act Before the 2012 Amendment as they remain in force and are applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
Article 19-4, paragraph (6) of the Supplementary Provisions and paragraph (2) and paragraph (2) and Article 19-4, paragraphs (2) and (4) of the Supplementary Provisions of the Local Tax Act Before the 2012 Amendment as they remain in force and are applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
through paragraph (3) through paragraph (3) and Article 19-4, paragraphs (2) and (4) of the Supplementary Provisions of the Local Tax Act Before the 2012 Amendment as they remain in force and are applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
Article 21-2, paragraph (1) of the Supplementary Provisions or Article 19-4 or Article 19-4, or Article 18, paragraph (2) or (4) or Article 19-4, paragraph (2) or (4) of the Supplementary Provisions of the Local Tax Act Before the 2012 Amendment as it remains in force and is applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
adjusted fixed assets tax amount for building land, etc. adjusted fixed assets tax amount for building land, etc., residential land fixed assets tax held at the prior level (meaning the residential land fixed assets tax held at the prior level prescribed in Article 18, paragraph (4) of the Supplementary Provisions of the Local Tax Act Before the 2012 Amendment as it remains in force and is applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act; the same applies hereinafter)
or adjusted fixed assets tax amount for farmland in an urbanization promotion area , adjusted fixed assets tax amount for farmland in an urbanization promotion area, or frozen fixed assets tax on farmland in an urbanization promotion area (meaning the frozen fixed assets tax on farmland in an urbanization promotion area prescribed in Article 19-4, paragraph (4) of the Supplementary Provisions of the Local Tax Act Before the 2012 Amendment as it remains in force and is applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act; the same applies hereinafter)
the row for Article 18, paragraph (6) in the table of Article 21-2, paragraph (2) of the Supplementary Provisions and paragraph (4) and paragraph (4) and Article 18, paragraph (4) of the Supplementary Provisions of the Local Tax Act Before the 2012 Amendment as it remains in force and is applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
the row for Article 19-4, paragraph (4) in the table of Article 21-2, paragraph (2) of the Supplementary Provisions the preceding three paragraphs the preceding three paragraphs and Article 19-4, paragraphs (2) and (4) of the Supplementary Provisions of the Local Tax Act Before the 2012 Amendment as they remain in force and are applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
the row for Article 19-4, paragraphs (5) and (6) in the table of Article 21-2, paragraph (2) of the Supplementary Provisions through paragraph (3) through paragraph (3) and Article 19-4, paragraphs (2) and (4) of the Supplementary Provisions of the Local Tax Act Before the 2012 Amendment as they remain in force and are applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
Article 22, paragraph (1) of the Supplementary Provisions or Article 19-4 or Article 19-4, or Article 18, paragraph (2) or (4) or Article 19-4, paragraph (2) or (4) of the Supplementary Provisions of the Local Tax Act Before the 2012 Amendment as it remains in force and is applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
Article 23 of the Supplementary Provisions or Article 19-4 or Article 19-4 or Article 18, paragraph (2) or (4) or Article 19-4, paragraph (2) or (4) of the Supplementary Provisions of the Local Tax Act Before the 2012 Amendment as it remains in force and is applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
(Article 19-4 (Article 19-4 or Article 19-4, paragraph (2) or (4) of the Supplementary Provisions of the Local Tax Act Before the 2012 Amendment as it remains in force and is applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
Article 18 of the Supplementary Provisions Article 18 or Article 18, paragraph (2) or (4) of the Supplementary Provisions of the Local Tax Act Before the 2012 Amendment as it remains in force and is applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
or Article 19-4 of the Supplementary Provisions or Article 19-4 of the Supplementary Provisions or Article 19-4, paragraph (2) or (4) of the Supplementary Provisions of the Local Tax Act Before the 2012 Amendment as it remains in force and is applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
Article 24 of the Supplementary Provisions or Article 19-4 or Article 19-4, or Article 18, paragraph (2) or (4) or Article 19-4, paragraph (2) or (4) of the Supplementary Provisions of the Local Tax Act Before the 2012 Amendment as it remains in force and is applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
or Article 19-4 or Article 19-4 or Article 18, paragraph (2) or (4) or Article 19-4, paragraph (2) or (4) of the Supplementary Provisions of the Local Tax Act Before the 2012 Amendment as it remains in force and is applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
adjusted fixed assets tax amount for building land, etc. adjusted fixed assets tax amount for building land, etc., residential land fixed assets tax held at the prior level
or adjusted fixed assets tax amount for farmland in an urbanization promotion area , adjusted fixed assets tax amount for farmland in an urbanization promotion area, or frozen fixed assets tax on farmland in an urbanization promotion area
Article 25, paragraph (6) of the Supplementary Provisions paragraphs (1) and (4) paragraphs (1) and (4) and Article 25, paragraph (4) of the Supplementary Provisions of the Local Tax Act Before the 2012 Amendment as it remains in force and is applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
paragraph (6) of that Article Article 18, paragraph (6) of the Supplementary Provisions
"paragraphs (1) and (4) "paragraphs (1) and (4) and Article 18, paragraph (4) of the Supplementary Provisions of the Local Tax Act Before the 2012 Amendment as it remains in force and is applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
Article 25, paragraphs (1) and (4) of the Supplementary Provisions Article 25, paragraphs (1) and (4) of the Supplementary Provisions and Article 25, paragraph (4) of the Supplementary Provisions of the Local Tax Act Before the 2012 Amendment as it remains in force and is applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
Article 25-3, paragraph (2), item (ii), (b) and item (iii), (b), and paragraph (4), item (ii), (b) and item (iii), (b) of the Supplementary Provisions Article 25 of the Supplementary Provisions Article 25 of the Supplementary Provisions or Article 25, paragraph (2) or (4) of the Supplementary Provisions of the Local Tax Act Before the 2012 Amendment as it remains in force and is applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
that Article these provisions
Article 25-3, paragraph (5) of the Supplementary Provisions the preceding paragraphs the preceding paragraphs and Article 25, paragraphs (2) and (4) of the Supplementary Provisions of the Local Tax Act Before the 2012 Amendment as they remain in force and are applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
Article 26, paragraph (2) of the Supplementary Provisions paragraph (4) paragraph (4) and Article 18, paragraph (4) of the Supplementary Provisions of the Local Tax Act Before the 2012 Amendment as it remains in force and is applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
Article 27-2, paragraph (3) of the Supplementary Provisions paragraph (1) paragraph (1) and Article 27-2, paragraph (4) of the Supplementary Provisions of the Local Tax Act Before the 2012 Amendment as it remains in force and is applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
paragraph (6) of that Article Article 18, paragraph (6) of the Supplementary Provisions
paragraph (4) paragraph (4) and Article 18, paragraph (4) of the Supplementary Provisions of the Local Tax Act Before the 2012 Amendment as it remains in force and is applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
Article 27-2, paragraph (1) of the Supplementary Provisions Article 27-2, paragraph (1) of the Supplementary Provisions and Article 27-2, paragraph (4) of the Supplementary Provisions of the Local Tax Act Before the 2012 Amendment as it remains in force and is applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
Article 27-2, paragraph (4) of the Supplementary Provisions the preceding three paragraphs the preceding three paragraphs and Article 27-2, paragraphs (2) and (4) of the Supplementary Provisions of the Local Tax Act Before the 2012 Amendment as they remain in force and are applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
Article 27-2, paragraph (5) of the Supplementary Provisions through paragraph (3) through paragraph (3) and Article 27-2, paragraphs (2) and (4) of the Supplementary Provisions of the Local Tax Act Before the 2012 Amendment as they remain in force and are applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
Article 27-2, paragraph (6) of the Supplementary Provisions paragraph (2) paragraph (2) and Article 27-2, paragraphs (2) and (4) of the Supplementary Provisions of the Local Tax Act Before the 2012 Amendment as they remain in force and are applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
through paragraph (3) through paragraph (3) and Article 27-2, paragraphs (2) and (4) of the Supplementary Provisions of the Local Tax Act Before the 2012 Amendment as they remain in force and are applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
Article 27-4-2, paragraph (1) of the Supplementary Provisions or Article 27-2 or Article 27-2, or Article 25, paragraph (2) or (4) or Article 27-2, paragraph (2) or (4) of the Supplementary Provisions of the Local Tax Act Before the 2012 Amendment as it remains in force and is applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
adjusted city planning tax amount for building land, etc. adjusted city planning tax amount for building land, etc., residential land city planning tax held at the prior level (meaning the residential land city planning tax held at the prior level prescribed in Article 25, paragraph (4) of the Supplementary Provisions of the Local Tax Act Before the 2012 Amendment as it remains in force and is applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act; the same applies hereinafter)
or adjusted city planning tax amount for farmland in an urbanization promotion area , adjusted city planning tax amount for farmland in an urbanization promotion area, or frozen city planning tax on farmland in an urbanization promotion area (meaning the frozen city planning tax on farmland in an urbanization promotion area prescribed in Article 27-2, paragraph (4) of the Supplementary Provisions of the Local Tax Act Before the 2012 Amendment as it remains in force and is applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act; the same applies hereinafter)
the row for Article 18, paragraph (6) in the table of Article 27-4-2, paragraph (2) of the Supplementary Provisions and paragraph (4) and paragraph (4) and Article 18, paragraph (4) of the Supplementary Provisions of the Local Tax Act Before the 2012 Amendment as it remains in force and is applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
the row for Article 27-2, paragraph (4) in the table of Article 27-4-2, paragraph (2) of the Supplementary Provisions the preceding three paragraphs the preceding three paragraphs and Article 27-2, paragraphs (2) and (4) of the Supplementary Provisions of the Local Tax Act Before the 2012 Amendment as they remain in force and are applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
the row for Article 27-2, paragraphs (5) and (6) in the table of Article 27-4-2, paragraph (2) of the Supplementary Provisions through paragraph (3) through paragraph (3) and Article 27-2, paragraphs (2) and (4) of the Supplementary Provisions of the Local Tax Act Before the 2012 Amendment as they remain in force and are applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
Article 27-5, paragraph (1) of the Supplementary Provisions or Article 19-4 or Article 19-4, or Article 18, paragraph (2) or (4) or Article 19-4, paragraph (2) or (4) of the Supplementary Provisions of the Local Tax Act Before the 2012 Amendment as it remains in force and is applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
adjusted fixed assets tax amount for building land, etc. adjusted fixed assets tax amount for building land, etc., residential land fixed assets tax held at the prior level
or adjusted fixed assets tax amount for farmland in an urbanization promotion area , adjusted fixed assets tax amount for farmland in an urbanization promotion area, or frozen fixed assets tax on farmland in an urbanization promotion area
Article 27-5, paragraph (2) of the Supplementary Provisions Article 19-4 of the Supplementary Provisions Article 19-4 of the Supplementary Provisions or Article 19-4, paragraph (2) or (4) of the Supplementary Provisions of the Local Tax Act Before the 2012 Amendment as it remains in force and is applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
Article 28, paragraph (1) of the Supplementary Provisions or Article 19-4 or Article 19-4, or Article 18, paragraph (2) or (4) or Article 19-4, paragraph (2) or (4) of the Supplementary Provisions of the Local Tax Act Before the 2012 Amendment as it remains in force and is applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
Article 28, paragraph (1), item (i) of the Supplementary Provisions adjusted fixed assets tax amount for building land, etc. adjusted fixed assets tax amount for building land, etc., residential land fixed assets tax held at the prior level
Article 28, paragraph (1), item (iii) of the Supplementary Provisions adjusted fixed assets tax amount for farmland in an urbanization promotion area adjusted fixed assets tax amount for farmland in an urbanization promotion area or frozen fixed assets tax on farmland in an urbanization promotion area
Article 28, paragraph (3) of the Supplementary Provisions Article 19-4 of the Supplementary Provisions Article 19-4 of the Supplementary Provisions or Article 19-4, paragraph (2) or (4) of the Supplementary Provisions of the Local Tax Act Before the 2012 Amendment as it remains in force and is applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
Article 29-2 of the Supplementary Provisions or Article 27-2 or Article 27-2, or Article 19-4, paragraph (2) or (4) or Article 27-2, paragraph (2) or (4) of the Supplementary Provisions of the Local Tax Act Before the 2012 Amendment as it remains in force and is applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
Article 29-4, paragraph (1) of the Supplementary Provisions or Article 19-4 of the Supplementary Provisions or Article 19-4 of the Supplementary Provisions or Article 19-4, paragraph (2) or (4) of the Supplementary Provisions of the Local Tax Act Before the 2012 Amendment as it remains in force and is applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
or Article 27-2 or Article 27-2, or Article 27-2, paragraph (2) or (4) of the Supplementary Provisions of the Local Tax Act Before the 2012 Amendment as it remains in force and is applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
Article 29-7, paragraph (1) of the Supplementary Provisions through Article 29-5 of the Supplementary Provisions through Article 29-5 of the Supplementary Provisions and Article 19-4, paragraphs (2) and (4), and Article 27-2, paragraphs (2) and (4) of the Supplementary Provisions of the Local Tax Act Before the 2012 Amendment as they remain in force and are applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
Article 29-7, paragraph (4) of the Supplementary Provisions Article 19-4 of the Supplementary Provisions Article 19-4 of the Supplementary Provisions or Article 19-4, paragraph (2) or (4) of the Supplementary Provisions of the Local Tax Act Before the 2012 Amendment as it remains in force and is applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
Article 29-7, paragraph (5) of the Supplementary Provisions Article 29-5 Article 29-5 and Article 19-4, paragraphs (2) and (4), and Article 27-2, paragraphs (2) and (4) of the Supplementary Provisions of the Local Tax Act Before the 2012 Amendment as they remain in force and are applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
Article 31-3, paragraph (1) of the Supplementary Provisions through paragraph (5) through paragraph (5) or Article 18, paragraph (2) or (4) of the Supplementary Provisions of the Local Tax Act Before the 2012 Amendment as it remains in force and is applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
machine translation, not official
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## Cites
- suppl-4241-17/art-9/par-2: 前項 → 地方税法 附則第九条第一項 (Supplementary Provisions, Article 9, paragraph (1)), suppl-4241-17/art-9/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4241-17/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-9/par-1
## Cited by
6 provisions cite this one. No official source publishes this direction.
- 地方税法 附則第九条第二項（住宅用地及び市街化区域農地に対して課する固定資産税等の特例に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4241-17/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-9/par-2
- 地方税法 附則第十条第一項（用途変更宅地等及び類似用途変更宅地等に対して課する固定資産税等の特例に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4241-17/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-10/par-1
- 地方税法 附則第十条第二項（用途変更宅地等及び類似用途変更宅地等に対して課する固定資産税等の特例に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4241-17/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-10/par-2
- 地方税法 附則第十条第三項（用途変更宅地等及び類似用途変更宅地等に対して課する固定資産税等の特例に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4241-17/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-10/par-3
- 地方税法 附則第十条第四項（用途変更宅地等及び類似用途変更宅地等に対して課する固定資産税等の特例に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4241-17/art-10/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-10/par-4
- 地方税法 附則第十条第五項（用途変更宅地等及び類似用途変更宅地等に対して課する固定資産税等の特例に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4241-17/art-10/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-10/par-5
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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-20261027T214204-283, 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