# 地方税法 / Local Tax Act — 附 則 (Supplementary Provisions)
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- Law: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号
- English title "Local Tax Act": Ministry of Justice translation database, which lists the title
- Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 附 則 (Supplementary Provisions) — address `suppl-4241-69`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4241-69
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4241-69
- Every provision below carries its address and both URLs on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.
Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.
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## 附 則 平成二四年八月二二日法律第六九号
suppl-4241-69 · https://japanlaw.org/en/local-tax-act/suppl-4241-69 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-4241-69/art-1 · https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-1
**第一項** この法律は、平成二十六年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-4241-69/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-1/par-1
This Act comes into effect on April 1, 2014; 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** 附則第十九条の規定 公布の日
suppl-4241-69/art-1/par-1/item-1 · https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-1/par-1/item-1
the provisions of Article 19 of the Supplementary Provisions: the date of promulgation
machine translation, not official
**二** 略
suppl-4241-69/art-1/par-1/item-2 · https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-1/par-1/item-2
Omitted
machine translation, not official
**三** 第二条の規定及び附則第八条から第十三条までの規定 令和元年十月一日
suppl-4241-69/art-1/par-1/item-3 · https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-1/par-1/item-3
the provisions of Article 2 and the provisions of Articles 8 through 13 of the Supplementary Provisions: October 1, 2019
machine translation, not official
### 第二条（第一条の規定による地方税法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Local Tax Act by the Provisions of Article 1
caption: machine translation, not official
suppl-4241-69/art-2 · https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-2
**第一項** 別段の定めがあるものを除き、第一条の規定による改正後の地方税法（以下「新地方税法」という。）の規定中地方消費税に関する部分は、この法律の施行の日（以下「施行日」という。）以後に事業者（地方税法第七十二条の七十七第一号に規定する事業者をいう。以下同じ。）が行う課税資産の譲渡等（消費税法（昭和六十三年法律第百八号）第二条第一項第九号に規定する課税資産の譲渡等をいう。以下同じ。）及び施行日以後に保税地域（同項第二号に規定する保税地域をいう。以下同じ。）から引き取られる課税貨物（同項第十一号に規定する課税貨物をいう。以下同じ。）に係る地方消費税について適用し、施行日前に事業者が行った課税資産の譲渡等及び施行日前に保税地域から引き取った課税貨物に係る地方消費税については、なお従前の例による。
suppl-4241-69/art-2/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-2/par-1
Except as otherwise provided, the provisions of the Local Tax Act after amendment by the provisions of Article 1 (hereinafter referred to as the "New Local Tax Act") relating to local consumption tax apply to local consumption tax on taxable transfers, etc. of assets (meaning the taxable transfers, etc. of assets prescribed in Article 2, paragraph (1), item (ix) of the Consumption Tax Act (Act No. 108 of 1988); the same applies hereinafter) made by a business operator (meaning a business operator prescribed in Article 72-77, item (i) of the Local Tax Act; the same applies hereinafter) on or after the day this Act comes into effect (hereinafter referred to as the "Effective Date") and taxable goods (meaning the taxable goods prescribed in item (xi) of that paragraph; the same applies hereinafter) taken from a bonded area (meaning the bonded area prescribed in item (ii) of that paragraph; the same applies hereinafter) on or after the Effective Date, and with regard to local consumption tax on taxable transfers, etc. of assets made by a business operator before the Effective Date and taxable goods taken from a bonded area before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
### 第三条
suppl-4241-69/art-3 · https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-3
**第一項** 新地方税法附則第九条の五後段及び第九条の六第一項後段の規定により読み替えられた新地方税法第七十二条の八十七の規定は、消費税法第四十二条第一項、第四項又は第六項に規定する課税期間が施行日以後に開始する場合について適用し、これらの課税期間が施行日前に開始した場合については、なお従前の例による。
suppl-4241-69/art-3/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-3/par-1
The provisions of Article 72-87 of the New Local Tax Act as replaced pursuant to the provisions of the second sentence of Article 9-5 and the second sentence of Article 9-6, paragraph (1) of the Supplementary Provisions of the New Local Tax Act apply where the taxable period prescribed in Article 42, paragraph (1), (4) or (6) of the Consumption Tax Act commences on or after the Effective Date, and where those taxable periods commenced before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
### 第四条
suppl-4241-69/art-4 · https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-4
**第一項** 新地方税法附則第九条の五後段及び第九条の六第一項後段の規定により読み替えられた新地方税法第七十二条の八十七各項に規定する事業者が施行日以後に終了する消費税法第四十二条第一項、第四項又は第六項に規定する課税期間に係る新地方税法附則第九条の五後段及び第九条の六第一項後段の規定により読み替えられた新地方税法第七十二条の八十七各項の規定による申告書で消費税法第四十三条第一項第四号に掲げる金額を記載したものを提出する場合において、同号に掲げる金額の計算の基礎となる金額に経過措置対象課税資産の譲渡等又は経過措置対象課税仕入れ等に係る消費税額が含まれているときは、これらの事業者に対する新地方税法附則第九条の五後段及び第九条の六第一項後段の規定により読み替えられた新地方税法第七十二条の八十七各項の規定の適用については、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。
第一項 同法第四十二条第一項第一号に掲げる金額（同法第四十三条第一項各号に掲げる事項を記載した申告書を提出する場合にあつては、同項第四号に掲げる金額）、当該金額に六十三分の十七を乗じて得た金額 同法第四十三条第一項に規定する中間申告対象期間を一の課税期間とみなした場合における社会保障の安定財源の確保等を図る税制の抜本的な改革を行うための地方税法及び地方交付税法の一部を改正する法律（平成二十四年法律第六十九号。以下この条において「地方税法等改正法」という。）附則第五条第一項第一号イに掲げる金額から同項第二号イに掲げる金額を控除した残額（控除しきれなかつた金額がある場合においては、当該控除しきれなかつた金額）及び同項第一号ロに掲げる金額から同項第二号ロに掲げる金額を控除した残額（控除しきれなかつた金額がある場合においては、当該控除しきれなかつた金額）、消費税法第四十三条第一項に規定する中間申告対象期間を一の課税期間とみなして地方税法等改正法附則第五条第一項の規定により読み替えて適用される次条第一項の規定を適用して算出した譲渡割額に相当する金額
第二項 同法第四十二条第四項第一号に掲げる金額（同法第四十三条第一項各号に掲げる事項を記載した申告書を提出する場合にあつては、同項第四号に掲げる金額）、当該金額に六十三分の十七を乗じて得た金額 同法第四十三条第一項に規定する中間申告対象期間を一の課税期間とみなした場合における地方税法等改正法附則第五条第一項第一号イに掲げる金額から同項第二号イに掲げる金額を控除した残額（控除しきれなかつた金額がある場合においては、当該控除しきれなかつた金額）及び同項第一号ロに掲げる金額から同項第二号ロに掲げる金額を控除した残額（控除しきれなかつた金額がある場合においては、当該控除しきれなかつた金額）、消費税法第四十三条第一項に規定する中間申告対象期間を一の課税期間とみなして地方税法等改正法附則第五条第一項の規定により読み替えて適用される次条第一項の規定を適用して算出した譲渡割額に相当する金額
第三項 同法第四十二条第六項第一号に掲げる金額（同法第四十三条第一項各号に掲げる事項を記載した申告書を提出する場合にあつては、同項第四号に掲げる金額）、当該金額に六十三分の十七を乗じて得た金額 同法第四十三条第一項に規定する中間申告対象期間を一の課税期間とみなした場合における地方税法等改正法附則第五条第一項第一号イに掲げる金額から同項第二号イに掲げる金額を控除した残額（控除しきれなかつた金額がある場合においては、当該控除しきれなかつた金額）及び同項第一号ロに掲げる金額から同項第二号ロに掲げる金額を控除した残額（控除しきれなかつた金額がある場合においては、当該控除しきれなかつた金額）、消費税法第四十三条第一項に規定する中間申告対象期間を一の課税期間とみなして地方税法等改正法附則第五条第一項の規定により読み替えて適用される次条第一項の規定を適用して算出した譲渡割額に相当する金額
suppl-4241-69/art-4/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-4/par-1
Where a business operator prescribed in each paragraph of Article 72-87 of the New Local Tax Act as replaced pursuant to the provisions of the second sentence of Article 9-5 and the second sentence of Article 9-6, paragraph (1) of the Supplementary Provisions of the New Local Tax Act submits, for a taxable period prescribed in Article 42, paragraph (1), (4) or (6) of the Consumption Tax Act that ends on or after the Effective Date, a return pursuant to the provisions of each paragraph of Article 72-87 of the New Local Tax Act as so replaced that states the amount set forth in Article 43, paragraph (1), item (iv) of the Consumption Tax Act, and the amount on which the calculation of the amount set forth in that item is based includes the amount of consumption tax pertaining to a taxable transfer, etc. of assets subject to transitional measures or a taxable purchase, etc. subject to transitional measures, then, for the application of the provisions of each paragraph of Article 72-87 of the New Local Tax Act as so replaced to those business operators, the words and phrases set forth in the middle column of the following table in the provisions of that Article 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.
paragraph (1) the amount set forth in Article 42, paragraph (1), item (i) of the Consumption Tax Act (or, in the case of submitting a return stating the matters set forth in the items of Article 43, paragraph (1) of that Act, the amount set forth in item (iv) of that paragraph), the amount obtained by multiplying that amount by 17/63 the remainder obtained by deducting the amount set forth in Article 5, paragraph (1), item (ii), (a) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act and the Local Allocation Tax Act to Carry Out a Drastic Reform of the Tax System for Securing Stable Financial Resources for Social Security, etc. (Act No. 69 of 2012; hereinafter in this Article referred to as the "Local Tax Act Amendment Act") from the amount set forth in item (i), (a) of that paragraph (or, where there is an amount that could not be fully deducted, that amount that could not be fully deducted), and the remainder obtained by deducting the amount set forth in item (ii), (b) of that paragraph from the amount set forth in item (i), (b) of that paragraph (or, where there is an amount that could not be fully deducted, that amount that could not be fully deducted), in the case where the interim return target period prescribed in Article 43, paragraph (1) of the Consumption Tax Act is regarded as one taxable period, and the amount equivalent to the transfer levy amount calculated by applying the provisions of paragraph (1) of the following Article as applied with terms replaced pursuant to Article 5, paragraph (1) of the Supplementary Provisions of the Local Tax Act Amendment Act, regarding the interim return target period prescribed in Article 43, paragraph (1) of the Consumption Tax Act as one taxable period
paragraph (2) the amount set forth in Article 42, paragraph (4), item (i) of the Consumption Tax Act (or, in the case of submitting a return stating the matters set forth in the items of Article 43, paragraph (1) of that Act, the amount set forth in item (iv) of that paragraph), the amount obtained by multiplying that amount by 17/63 the remainder obtained by deducting the amount set forth in Article 5, paragraph (1), item (ii), (a) of the Supplementary Provisions of the Local Tax Act Amendment Act from the amount set forth in item (i), (a) of that paragraph (or, where there is an amount that could not be fully deducted, that amount that could not be fully deducted), and the remainder obtained by deducting the amount set forth in item (ii), (b) of that paragraph from the amount set forth in item (i), (b) of that paragraph (or, where there is an amount that could not be fully deducted, that amount that could not be fully deducted), in the case where the interim return target period prescribed in Article 43, paragraph (1) of the Consumption Tax Act is regarded as one taxable period, and the amount equivalent to the transfer levy amount calculated by applying the provisions of paragraph (1) of the following Article as applied with terms replaced pursuant to Article 5, paragraph (1) of the Supplementary Provisions of the Local Tax Act Amendment Act, regarding the interim return target period prescribed in Article 43, paragraph (1) of the Consumption Tax Act as one taxable period
paragraph (3) the amount set forth in Article 42, paragraph (6), item (i) of the Consumption Tax Act (or, in the case of submitting a return stating the matters set forth in the items of Article 43, paragraph (1) of that Act, the amount set forth in item (iv) of that paragraph), the amount obtained by multiplying that amount by 17/63 the remainder obtained by deducting the amount set forth in Article 5, paragraph (1), item (ii), (a) of the Supplementary Provisions of the Local Tax Act Amendment Act from the amount set forth in item (i), (a) of that paragraph (or, where there is an amount that could not be fully deducted, that amount that could not be fully deducted), and the remainder obtained by deducting the amount set forth in item (ii), (b) of that paragraph from the amount set forth in item (i), (b) of that paragraph (or, where there is an amount that could not be fully deducted, that amount that could not be fully deducted), in the case where the interim return target period prescribed in Article 43, paragraph (1) of the Consumption Tax Act is regarded as one taxable period, and the amount equivalent to the transfer levy amount calculated by applying the provisions of paragraph (1) of the following Article as applied with terms replaced pursuant to Article 5, paragraph (1) of the Supplementary Provisions of the Local Tax Act Amendment Act, regarding the interim return target period prescribed in Article 43, paragraph (1) of the Consumption Tax Act as one taxable period
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**第二項** 前項の経過措置対象課税資産の譲渡等とは、社会保障の安定財源の確保等を図る税制の抜本的な改革を行うための消費税法の一部を改正する等の法律（平成二十四年法律第六十八号。以下「消費税法改正法」という。）附則第二条、第五条第一項から第五項まで、第六条第一項、第七条第一項、第八条第一項若しくは第十四条第一項の規定又は同条第四項若しくは消費税法改正法附則第十九条の規定に基づく政令の規定により、消費税法改正法第二条の規定による改正前の消費税法（以下「旧消費税法」という。）第二十九条に規定する税率が適用される課税資産の譲渡等をいう。
suppl-4241-69/art-4/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-4/par-2
The taxable transfer, etc. of assets subject to transitional measures referred to in the preceding paragraph means a taxable transfer, etc. of assets to which, pursuant to the provisions of Article 2, Article 5, paragraphs (1) through (5), Article 6, paragraph (1), Article 7, paragraph (1), Article 8, paragraph (1) or Article 14, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Consumption Tax Act, etc., and Other Matters to Carry Out a Drastic Reform of the Tax System for Securing Stable Financial Resources for Social Security, etc. (Act No. 68 of 2012; hereinafter referred to as the "Consumption Tax Act Amendment Act"), or the provisions of Cabinet Order under paragraph (4) of that Article or Article 19 of the Supplementary Provisions of the Consumption Tax Act Amendment Act, the tax rate prescribed in Article 29 of the Consumption Tax Act prior to amendment by Article 2 of the Consumption Tax Act Amendment Act (hereinafter referred to as the "Former Consumption Tax Act") applies.
machine translation, not official
**第三項** 第一項の経過措置対象課税仕入れ等とは、次に掲げるものをいう。
suppl-4241-69/art-4/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-4/par-3
The taxable purchases, etc. subject to transitional measures under paragraph (1) means the following:
machine translation, not official
**一** 施行日前に事業者が行った課税仕入れ（消費税法第二条第一項第十二号に規定する課税仕入れをいう。以下同じ。）
suppl-4241-69/art-4/par-3/item-1 · https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-4/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-4/par-3/item-1
a taxable purchase (meaning a taxable purchase prescribed in Article 2, paragraph (1), item (xii) of the Consumption Tax Act; the same applies hereinafter) made by a business operator before the Effective Date;
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**二** 施行日前に事業者が保税地域から引き取った課税貨物
suppl-4241-69/art-4/par-3/item-2 · https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-4/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-4/par-3/item-2
taxable goods taken by a business operator from a bonded area before the Effective Date;
machine translation, not official
**三** 消費税法改正法附則第五条第六項（消費税法改正法附則第六条第二項、第七条第二項、第八条第二項又は第十四条第二項において準用する場合を含む。）、第十一条又は第十二条の規定の適用を受ける課税資産の譲渡等
suppl-4241-69/art-4/par-3/item-3 · https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-4/par-3/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-4/par-3/item-3
a taxable transfer, etc. of assets to which the provisions of Article 5, paragraph (6) of the Supplementary Provisions of the Consumption Tax Act Amendment Act (including as applied mutatis mutandis pursuant to Article 6, paragraph (2), Article 7, paragraph (2), Article 8, paragraph (2) or Article 14, paragraph (2) of the Supplementary Provisions of the Consumption Tax Act Amendment Act), Article 11 or Article 12 of the Supplementary Provisions of the Consumption Tax Act Amendment Act apply;
machine translation, not official
**四** 消費税法改正法附則第五条第七項（消費税法改正法附則第七条第三項において準用する場合を含む。）の規定の適用を受ける課税仕入れ
suppl-4241-69/art-4/par-3/item-4 · https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-4/par-3/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-4/par-3/item-4
a taxable purchase to which the provisions of Article 5, paragraph (7) of the Supplementary Provisions of the Consumption Tax Act Amendment Act (including as applied mutatis mutandis pursuant to Article 7, paragraph (3) of the Supplementary Provisions of the Consumption Tax Act Amendment Act) apply;
machine translation, not official
**五** 前各号に掲げるもののほか、消費税法改正法附則第十九条の規定に基づく政令の規定により旧消費税法第二十九条に規定する税率が適用される課税資産の譲渡等又は当該課税資産の譲渡等に係る課税仕入れで政令で定めるもの
suppl-4241-69/art-4/par-3/item-5 · https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-4/par-3/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-4/par-3/item-5
in addition to what is set forth in the preceding items, a taxable transfer, etc. of assets to which the tax rate prescribed in Article 29 of the Former Consumption Tax Act applies pursuant to the provisions of Cabinet Order under Article 19 of the Supplementary Provisions of the Consumption Tax Act Amendment Act, or a taxable purchase pertaining to such a taxable transfer, etc. of assets, as specified by Cabinet Order.
machine translation, not official
### 第五条
suppl-4241-69/art-5 · https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-5
**第一項** 新地方税法附則第九条の五後段及び第九条の六第一項後段の規定により読み替えられた新地方税法第七十二条の八十八第一項に規定する事業者が施行日以後に終了する課税期間（地方税法第七十二条の七十八第三項に規定する課税期間をいう。以下同じ。）に係る新地方税法附則第九条の五後段及び第九条の六第一項後段の規定により読み替えられた新地方税法第七十二条の八十八第一項の規定による申告書を提出する場合において、当該課税期間に係る同項に規定する消費税額の計算の基礎となる金額に前条第二項に規定する経過措置対象課税資産の譲渡等又は同条第三項に規定する経過措置対象課税仕入れ等に係る消費税額が含まれ、かつ、第二号に掲げる金額が第一号に掲げる金額を超えないときは、当該事業者に対する新地方税法附則第九条の五後段及び第九条の六第一項後段の規定により読み替えられた新地方税法第七十二条の八十八第一項の規定の適用については、同項中「当該消費税額、これを課税標準として算定した譲渡割額」とあるのは、「社会保障の安定財源の確保等を図る税制の抜本的な改革を行うための地方税法及び地方交付税法の一部を改正する法律（平成二十四年法律第六十九号）附則第五条第一項第一号イに掲げる金額から同項第二号イに掲げる金額を控除した残額（控除しきれなかつた金額がある場合においては、当該控除しきれなかつた金額）及び同項第一号ロに掲げる金額から同項第二号ロに掲げる金額を控除した残額（控除しきれなかつた金額がある場合においては、当該控除しきれなかつた金額）、同項第一号に掲げる金額から同項第二号に掲げる金額を控除して得た譲渡割額」とする。
suppl-4241-69/art-5/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-5/par-1
Where a business operator prescribed in Article 72-88, paragraph (1) of the New Local Tax Act as replaced pursuant to the provisions of the second sentence of Article 9-5 and the second sentence of Article 9-6, paragraph (1) of the Supplementary Provisions of the New Local Tax Act submits a return pursuant to the provisions of Article 72-88, paragraph (1) of the New Local Tax Act as so replaced for a taxable period (meaning a taxable period prescribed in Article 72-78, paragraph (3) of the Local Tax Act; the same applies hereinafter) ending on or after the Effective Date, if the amount on which the calculation of the amount of consumption tax prescribed in that paragraph for that taxable period is based includes the amount of consumption tax pertaining to a taxable transfer, etc. of assets subject to transitional measures prescribed in paragraph (2) of the preceding Article or a taxable purchase, etc. subject to transitional measures prescribed in paragraph (3) of that Article, and the amount set forth in item (ii) does not exceed the amount set forth in item (i), then, for the application of the provisions of Article 72-88, paragraph (1) of the New Local Tax Act as so replaced to that business operator, the phrase "that amount of consumption tax, the amount of the transfer levy calculated with it as the tax base" in that paragraph is deemed to be replaced with "the remainder obtained by deducting the amount set forth in Article 5, paragraph (1), item (ii), (a) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act and the Local Allocation Tax Act to Carry Out a Drastic Reform of the Tax System for Securing Stable Financial Resources for Social Security, etc. (Act No. 69 of 2012) from the amount set forth in item (i), (a) of that paragraph (or, where there is an amount that could not be fully deducted, that amount that could not be fully deducted), and the remainder obtained by deducting the amount set forth in item (ii), (b) of that paragraph from the amount set forth in item (i), (b) of that paragraph (or, where there is an amount that could not be fully deducted, that amount that could not be fully deducted), the transfer levy amount obtained by deducting the amount set forth in item (ii) of that paragraph from the amount set forth in item (i) of that paragraph".
machine translation, not official
**一** 次のイに掲げる金額に百分の二十五を乗じて得た金額及び次のロに掲げる金額に六十三分の十七を乗じて得た金額の合計額
suppl-4241-69/art-5/par-1/item-1 · https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-5/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-5/par-1/item-1
the total of the amount obtained by multiplying the amount set forth in (a) below by 25/100 and the amount obtained by multiplying the amount set forth in (b) below by 17/63:
machine translation, not official
**イ** 当該課税期間中に当該事業者が行った前条第二項に規定する経過措置対象課税資産の譲渡等に係る消費税額の合計額
suppl-4241-69/art-5/par-1/item-1/sub-1 · https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-5/par-1/item-1/sub-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-5/par-1/item-1/sub-1
the total amount of consumption tax pertaining to the taxable transfers, etc. of assets subject to transitional measures prescribed in paragraph (2) of the preceding Article that the business operator made during that taxable period;
machine translation, not official
**ロ** 当該課税期間中に当該事業者が行った課税資産の譲渡等（平成二十七年十月一日以後に行った課税資産の譲渡等については、特定資産の譲渡等（消費税法第二条第一項第八号の二に規定する特定資産の譲渡等をいう。）に該当するものを除く。以下同じ。）及び特定課税仕入れ（同法第五条第一項に規定する特定課税仕入れをいう。以下同じ。）のうち、前条第二項に規定する経過措置対象課税資産の譲渡等以外のものに係る消費税額の合計額
suppl-4241-69/art-5/par-1/item-1/sub-2 · https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-5/par-1/item-1/sub-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-5/par-1/item-1/sub-2
the total amount of consumption tax pertaining to the taxable transfers, etc. of assets (excluding, for taxable transfers, etc. of assets made on or after October 1, 2015, those falling under specified transfers, etc. of assets (meaning the specified transfers, etc. of assets prescribed in Article 2, paragraph (1), item (viii)-2 of the Consumption Tax Act); the same applies hereinafter) and specified taxable purchases (meaning the specified taxable purchases prescribed in Article 5, paragraph (1) of that Act; the same applies hereinafter) that the business operator made during that taxable period, other than the taxable transfers, etc. of assets subject to transitional measures prescribed in paragraph (2) of the preceding Article.
machine translation, not official
**二** 次のイに掲げる金額に百分の二十五を乗じて得た金額及び次のロに掲げる金額に六十三分の十七を乗じて得た金額の合計額
suppl-4241-69/art-5/par-1/item-2 · https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-5/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-5/par-1/item-2
the total of the amount obtained by multiplying the amount set forth in (a) below by 25/100 and the amount obtained by multiplying the amount set forth in (b) below by 17/63:
machine translation, not official
**イ** 当該課税期間中に当該事業者が行った前条第三項に規定する経過措置対象課税仕入れ等について、消費税法改正法附則第二条、第八条第三項、第九条から第十二条まで若しくは第十四条第三項の規定若しくは同条第四項若しくは消費税法改正法附則第十九条の規定に基づく政令の規定によりなお従前の例によることとされた旧消費税法第三章の規定又は消費税法改正法附則第五条第六項（消費税法改正法附則第六条第二項、第七条第二項、第八条第二項又は第十四条第二項において準用する場合を含む。）若しくは第五条第七項（消費税法改正法附則第七条第三項において準用する場合を含む。）の規定若しくは消費税法改正法附則第十四条第四項若しくは第十九条の規定に基づく政令の規定により読み替えて適用される消費税法改正法第二条の規定による改正後の消費税法（以下「新消費税法」という。）第三章の規定により当該課税期間の消費税法第四十五条第一項第二号に掲げる消費税額から控除されるべき同項第三号イからニまでに掲げる消費税額の合計額
suppl-4241-69/art-5/par-1/item-2/sub-1 · https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-5/par-1/item-2/sub-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-5/par-1/item-2/sub-1
with regard to the taxable purchases, etc. subject to transitional measures prescribed in paragraph (3) of the preceding Article that the business operator made during that taxable period, the total of the amounts of consumption tax set forth in Article 45, paragraph (1), item (iii), (a) through (d) of the Consumption Tax Act that are to be deducted from the amount of consumption tax set forth in item (ii) of that paragraph for that taxable period under the provisions of Chapter III of the Former Consumption Tax Act for which the provisions then in force are to continue to govern pursuant to the provisions of Article 2, Article 8, paragraph (3), Articles 9 through 12 or Article 14, paragraph (3) of the Supplementary Provisions of the Consumption Tax Act Amendment Act or the provisions of Cabinet Order under Article 14, paragraph (4) or Article 19 of the Supplementary Provisions of the Consumption Tax Act Amendment Act, or under the provisions of Chapter III of the Consumption Tax Act after amendment by the provisions of Article 2 of the Consumption Tax Act Amendment Act (hereinafter referred to as the "New Consumption Tax Act") as applied with terms replaced pursuant to the provisions of Article 5, paragraph (6) of the Supplementary Provisions of the Consumption Tax Act Amendment Act (including as applied mutatis mutandis pursuant to Article 6, paragraph (2), Article 7, paragraph (2), Article 8, paragraph (2) or Article 14, paragraph (2) of the Supplementary Provisions of the Consumption Tax Act Amendment Act) or Article 5, paragraph (7) of the Supplementary Provisions of the Consumption Tax Act Amendment Act (including as applied mutatis mutandis pursuant to Article 7, paragraph (3) of the Supplementary Provisions of the Consumption Tax Act Amendment Act) or the provisions of Cabinet Order under Article 14, paragraph (4) or Article 19 of the Supplementary Provisions of the Consumption Tax Act Amendment Act;
machine translation, not official
**ロ** 当該課税期間中に当該事業者が行った課税仕入れ（平成二十七年十月一日以後に行った課税仕入れについては、特定課税仕入れに該当するものを除く。以下同じ。）、特定課税仕入れ又は当該課税期間中に保税地域から引き取った課税貨物（前条第三項に規定する経過措置対象課税仕入れ等を除く。）について、新消費税法第三章の規定により当該課税期間の消費税法第四十五条第一項第二号に掲げる消費税額から控除されるべき同項第三号イからニまでに掲げる消費税額の合計額
suppl-4241-69/art-5/par-1/item-2/sub-2 · https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-5/par-1/item-2/sub-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-5/par-1/item-2/sub-2
with regard to the taxable purchases (excluding, for taxable purchases made on or after October 1, 2015, those falling under specified taxable purchases; the same applies hereinafter) that the business operator made during that taxable period, specified taxable purchases, or taxable goods taken from a bonded area during that taxable period (excluding the taxable purchases, etc. subject to transitional measures prescribed in paragraph (3) of the preceding Article), the total of the amounts of consumption tax set forth in Article 45, paragraph (1), item (iii), (a) through (d) of the Consumption Tax Act that are to be deducted from the amount of consumption tax set forth in item (ii) of that paragraph for that taxable period under the provisions of Chapter III of the New Consumption Tax Act.
machine translation, not official
**第二項** 新地方税法附則第九条の五後段及び第九条の六第一項後段の規定により読み替えられた新地方税法第七十二条の八十八第一項に規定する事業者が施行日以後に終了する課税期間に係る消費税法第四十五条第一項の規定による申告書を提出する場合において、当該課税期間に係る同項第四号に規定する消費税額の計算の基礎となる金額に前条第二項に規定する経過措置対象課税資産の譲渡等又は同条第三項に規定する経過措置対象課税仕入れ等に係る消費税額が含まれ、かつ、前項第二号に掲げる金額が同項第一号に掲げる金額を超えるときは、当該事業者を新地方税法附則第九条の五後段の規定により読み替えられた新地方税法第七十二条の八十八第二項に規定する事業者とみなして、同項の規定を適用する。この場合において、同項中「同項の不足額、当該不足額に六十三分の十七を乗じて得た金額」とあるのは、「社会保障の安定財源の確保等を図る税制の抜本的な改革を行うための地方税法及び地方交付税法の一部を改正する法律（平成二十四年法律第六十九号）附則第五条第一項第一号イに掲げる金額から同項第二号イに掲げる金額を控除した残額（控除しきれなかつた金額がある場合においては、当該控除しきれなかつた金額）及び同項第一号ロに掲げる金額から同項第二号ロに掲げる金額を控除した残額（控除しきれなかつた金額がある場合においては、当該控除しきれなかつた金額）、同項第一号に掲げる金額から同項第二号に掲げる金額を控除して控除しきれなかつた金額」とする。
suppl-4241-69/art-5/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-5/par-2
Where a business operator prescribed in Article 72-88, paragraph (1) of the New Local Tax Act as replaced pursuant to the provisions of the second sentence of Article 9-5 and the second sentence of Article 9-6, paragraph (1) of the Supplementary Provisions of the New Local Tax Act submits a return pursuant to the provisions of Article 45, paragraph (1) of the Consumption Tax Act for a taxable period ending on or after the Effective Date, if the amount on which the calculation of the amount of consumption tax prescribed in Article 45, paragraph (1), item (iv) of the Consumption Tax Act for that taxable period is based includes the amount of consumption tax pertaining to the taxable transfer, etc. of assets subject to transitional measures prescribed in paragraph (2) of the preceding Article or the taxable purchase, etc. subject to transitional measures prescribed in paragraph (3) of that Article, and the amount set forth in item (ii) of the preceding paragraph exceeds the amount set forth in item (i) of that paragraph, the provisions of Article 72-88, paragraph (2) of the New Local Tax Act as replaced pursuant to the provisions of the second sentence of Article 9-5 of the Supplementary Provisions of the New Local Tax Act apply, deeming that business operator to be a business operator prescribed in Article 72-88, paragraph (2) of the New Local Tax Act as so replaced. In this case, the phrase "the shortfall under that paragraph, the amount obtained by multiplying that shortfall by 17/63" in that paragraph is deemed to be replaced with "the remainder obtained by deducting the amount set forth in Article 5, paragraph (1), item (ii), (a) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act and the Local Allocation Tax Act to Carry Out a Drastic Reform of the Tax System for Securing Stable Financial Resources for Social Security, etc. (Act No. 69 of 2012) from the amount set forth in item (i), (a) of that paragraph (or, where there is an amount that could not be fully deducted, that amount that could not be fully deducted), and the remainder obtained by deducting the amount set forth in item (ii), (b) of that paragraph from the amount set forth in item (i), (b) of that paragraph (or, where there is an amount that could not be fully deducted, that amount that could not be fully deducted), the amount that could not be fully deducted when deducting the amount set forth in item (ii) of that paragraph from the amount set forth in item (i) of that paragraph".
machine translation, not official
**第三項** 新地方税法附則第九条の五後段の規定により読み替えられた新地方税法第七十二条の八十八第二項に規定する事業者（消費税法第四十五条第一項の規定により消費税に係る申告書を提出する義務がある者に限る。）が施行日以後に終了する課税期間に係る新地方税法附則第九条の五後段の規定により読み替えられた新地方税法第七十二条の八十八第二項の規定による申告書を提出する場合において、当該課税期間に係る同項に規定する不足額の計算の基礎となる金額に前条第二項に規定する経過措置対象課税資産の譲渡等又は同条第三項に規定する経過措置対象課税仕入れ等に係る消費税額が含まれ、かつ、第一項第二号に掲げる金額が同項第一号に掲げる金額を超えるときは、当該事業者に対する新地方税法附則第九条の五後段の規定により読み替えられた新地方税法第七十二条の八十八第二項の規定の適用については、同項中「同項の不足額、当該不足額に六十三分の十七を乗じて得た金額」とあるのは、「社会保障の安定財源の確保等を図る税制の抜本的な改革を行うための地方税法及び地方交付税法の一部を改正する法律（平成二十四年法律第六十九号）附則第五条第一項第一号イに掲げる金額から同項第二号イに掲げる金額を控除した残額（控除しきれなかつた金額がある場合においては、当該控除しきれなかつた金額）及び同項第一号ロに掲げる金額から同項第二号ロに掲げる金額を控除した残額（控除しきれなかつた金額がある場合においては、当該控除しきれなかつた金額）、同項第一号に掲げる金額から同項第二号に掲げる金額を控除して控除しきれなかつた金額」とする。
suppl-4241-69/art-5/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-5/par-3
Where a business operator prescribed in Article 72-88, paragraph (2) of the New Local Tax Act as replaced pursuant to the provisions of the second sentence of Article 9-5 of the Supplementary Provisions of the New Local Tax Act (limited to a person who is obligated to submit a return for consumption tax pursuant to the provisions of Article 45, paragraph (1) of the Consumption Tax Act) submits a return pursuant to the provisions of Article 72-88, paragraph (2) of the New Local Tax Act as so replaced for a taxable period ending on or after the Effective Date, if the amount on which the calculation of the shortfall prescribed in that paragraph for that taxable period is based includes the amount of consumption tax pertaining to the taxable transfer, etc. of assets subject to transitional measures prescribed in paragraph (2) of the preceding Article or the taxable purchase, etc. subject to transitional measures prescribed in paragraph (3) of that Article, and the amount set forth in paragraph (1), item (ii) exceeds the amount set forth in item (i) of that paragraph, then, for the application of the provisions of Article 72-88, paragraph (2) of the New Local Tax Act as so replaced to that business operator, the phrase "the shortfall under that paragraph, the amount obtained by multiplying that shortfall by 17/63" in that paragraph is deemed to be replaced with "the remainder obtained by deducting the amount set forth in Article 5, paragraph (1), item (ii), (a) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act and the Local Allocation Tax Act to Carry Out a Drastic Reform of the Tax System for Securing Stable Financial Resources for Social Security, etc. (Act No. 69 of 2012) from the amount set forth in item (i), (a) of that paragraph (or, where there is an amount that could not be fully deducted, that amount that could not be fully deducted), and the remainder obtained by deducting the amount set forth in item (ii), (b) of that paragraph from the amount set forth in item (i), (b) of that paragraph (or, where there is an amount that could not be fully deducted, that amount that could not be fully deducted), the amount that could not be fully deducted when deducting the amount set forth in item (ii) of that paragraph from the amount set forth in item (i) of that paragraph".
machine translation, not official
**第四項** 新地方税法附則第九条の五後段の規定により読み替えられた新地方税法第七十二条の八十八第二項に規定する事業者（消費税法第四十五条第一項の規定により消費税に係る申告書を提出する義務がある者に限る。）が施行日以後に終了する課税期間に係る消費税法第四十五条第一項の規定による申告書を提出する場合において、当該課税期間に係る同項第五号に規定する不足額の計算の基礎となる金額に前条第二項に規定する経過措置対象課税資産の譲渡等又は同条第三項に規定する経過措置対象課税仕入れ等に係る消費税額が含まれ、かつ、第一項第二号に掲げる金額が同項第一号に掲げる金額を超えないときは、当該事業者を新地方税法附則第九条の五後段及び第九条の六第一項後段の規定により読み替えられた新地方税法第七十二条の八十八第一項に規定する事業者とみなして、同項の規定を適用する。この場合において、同項中「当該消費税額、これを課税標準として算定した譲渡割額」とあるのは、「社会保障の安定財源の確保等を図る税制の抜本的な改革を行うための地方税法及び地方交付税法の一部を改正する法律（平成二十四年法律第六十九号）附則第五条第一項第一号イに掲げる金額から同項第二号イに掲げる金額を控除した残額（控除しきれなかつた金額がある場合においては、当該控除しきれなかつた金額）及び同項第一号ロに掲げる金額から同項第二号ロに掲げる金額を控除した残額（控除しきれなかつた金額がある場合においては、当該控除しきれなかつた金額）、同項第一号に掲げる金額から同項第二号に掲げる金額を控除して得た譲渡割額」とする。
suppl-4241-69/art-5/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-5/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-5/par-4
Where a business operator prescribed in Article 72-88, paragraph (2) of the New Local Tax Act as replaced pursuant to the provisions of the second sentence of Article 9-5 of the Supplementary Provisions of the New Local Tax Act (limited to a person who is obligated to submit a return for consumption tax pursuant to the provisions of Article 45, paragraph (1) of the Consumption Tax Act) submits a return pursuant to the provisions of Article 45, paragraph (1) of the Consumption Tax Act for a taxable period ending on or after the Effective Date, if the amount on which the calculation of the shortfall prescribed in Article 45, paragraph (1), item (v) of the Consumption Tax Act for that taxable period is based includes the amount of consumption tax pertaining to the taxable transfer, etc. of assets subject to transitional measures prescribed in paragraph (2) of the preceding Article or the taxable purchase, etc. subject to transitional measures prescribed in paragraph (3) of that Article, and the amount set forth in paragraph (1), item (ii) does not exceed the amount set forth in item (i) of that paragraph, the provisions of Article 72-88, paragraph (1) of the New Local Tax Act as replaced pursuant to the provisions of the second sentence of Article 9-5 and the second sentence of Article 9-6, paragraph (1) of the Supplementary Provisions of the New Local Tax Act apply, deeming that business operator to be a business operator prescribed in Article 72-88, paragraph (1) of the New Local Tax Act as so replaced. In this case, the phrase "that amount of consumption tax, the amount of the transfer levy calculated with it as the tax base" in that paragraph is deemed to be replaced with "the remainder obtained by deducting the amount set forth in Article 5, paragraph (1), item (ii), (a) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act and the Local Allocation Tax Act to Carry Out a Drastic Reform of the Tax System for Securing Stable Financial Resources for Social Security, etc. (Act No. 69 of 2012) from the amount set forth in item (i), (a) of that paragraph (or, where there is an amount that could not be fully deducted, that amount that could not be fully deducted), and the remainder obtained by deducting the amount set forth in item (ii), (b) of that paragraph from the amount set forth in item (i), (b) of that paragraph (or, where there is an amount that could not be fully deducted, that amount that could not be fully deducted), the transfer levy amount obtained by deducting the amount set forth in item (ii) of that paragraph from the amount set forth in item (i) of that paragraph".
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**第五項** 新地方税法附則第九条の五後段の規定により読み替えられた新地方税法第七十二条の八十八第二項に規定する事業者（消費税法第四十六条第一項の規定により消費税に係る申告書を提出しようとする者に限る。）が施行日以後に終了する課税期間に係る新地方税法附則第九条の五後段の規定により読み替えられた新地方税法第七十二条の八十八第二項の規定による申告書を提出する場合において、当該課税期間に係る同項に規定する不足額の計算の基礎となる金額に前条第三項に規定する経過措置対象課税仕入れ等に係る消費税額が含まれているときは、当該事業者に対する新地方税法附則第九条の五後段の規定により読み替えられた新地方税法第七十二条の八十八第二項の規定の適用については、同項中「同項の不足額、当該不足額に六十三分の十七を乗じて得た金額」とあるのは、「社会保障の安定財源の確保等を図る税制の抜本的な改革を行うための地方税法及び地方交付税法の一部を改正する法律（平成二十四年法律第六十九号）附則第五条第一項第二号イに掲げる金額及び同号ロに掲げる金額、同号に掲げる金額」とする。
suppl-4241-69/art-5/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-5/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-5/par-5
Where a business operator prescribed in Article 72-88, paragraph (2) of the New Local Tax Act as replaced pursuant to the provisions of the second sentence of Article 9-5 of the Supplementary Provisions of the New Local Tax Act (limited to a person who intends to submit a return for consumption tax pursuant to the provisions of Article 46, paragraph (1) of the Consumption Tax Act) submits a return pursuant to the provisions of Article 72-88, paragraph (2) of the New Local Tax Act as so replaced for a taxable period ending on or after the Effective Date, if the amount on which the calculation of the shortfall prescribed in that paragraph for that taxable period is based includes the amount of consumption tax pertaining to the taxable purchase, etc. subject to transitional measures prescribed in paragraph (3) of the preceding Article, then, for the application of the provisions of Article 72-88, paragraph (2) of the New Local Tax Act as so replaced to that business operator, the phrase "the shortfall under that paragraph, the amount obtained by multiplying that shortfall by 17/63" in that paragraph is deemed to be replaced with "the amount set forth in Article 5, paragraph (1), item (ii), (a) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act and the Local Allocation Tax Act to Carry Out a Drastic Reform of the Tax System for Securing Stable Financial Resources for Social Security, etc. (Act No. 69 of 2012) and the amount set forth in (b) of that item, the amount set forth in that item".
machine translation, not official
**第六項** 前各項に定めるもののほか、これらの規定の適用がある場合における新地方税法第二章第三節及び附則第九条の四から第九条の十六までの規定の適用に関し必要な技術的読替えその他必要な事項は、政令で定める。
suppl-4241-69/art-5/par-6 · https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-5/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-5/par-6
In addition to what is provided for in the preceding paragraphs, the technical replacement of terms necessary for the application of the provisions of Chapter II, Section 3 and Articles 9-4 through 9-16 of the Supplementary Provisions of the New Local Tax Act in the case where those provisions apply, and other necessary matters, are specified by Cabinet Order.
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### 第六条
suppl-4241-69/art-6 · https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-6
**第一項** 新地方税法附則第九条の十五の規定により読み替えて適用される新地方税法第七十二条の百十四から第七十二条の百十六までの規定は、施行日以後に行われる地方消費税の清算又は交付について適用する。この場合において、附則第二条の規定によりなお従前の例によることとされた地方消費税の納付額の払込みがあるときは、これらの規定の適用については、新地方税法附則第九条の十五の規定により読み替えて適用される新地方税法第七十二条の百十四第一項中「第七十二条の百三第三項」とあるのは「第七十二条の百三第三項及び社会保障の安定財源の確保等を図る税制の抜本的な改革を行うための地方税法及び地方交付税法の一部を改正する法律（平成二十四年法律第六十九号。以下この項及び次条第一項において「地方税法等改正法」という。）附則第二条の規定によりなお従前の例によることとされた地方税法等改正法第一条の規定による改正前の地方税法（以下この項及び次条第一項において「旧地方税法」という。）第七十二条の百三第三項」と、「及び附則第九条の六第三項前段」とあるのは「並びに附則第九条の六第三項前段及び地方税法等改正法附則第二条の規定によりなお従前の例によることとされた旧地方税法附則第九条の六第三項前段」と、「同項後段」とあるのは「附則第九条の六第三項後段及び地方税法等改正法附則第二条の規定によりなお従前の例によることとされた旧地方税法附則第九条の六第三項後段」と、「前条第一項及び附則第九条の十四第一項」とあるのは「前条第一項及び地方税法等改正法附則第二条の規定によりなお従前の例によることとされた旧地方税法第七十二条の百十三第一項並びに附則第九条の十四第一項及び地方税法等改正法附則第二条の規定によりなお従前の例によることとされた旧地方税法附則第九条の十四第一項」と、新地方税法附則第九条の十五の規定により読み替えて適用される新地方税法第七十二条の百十五第一項中「第七十二条の百十三第一項及び附則第九条の十四第一項」とあるのは「第七十二条の百十三第一項及び地方税法等改正法附則第二条の規定によりなお従前の例によることとされた旧地方税法第七十二条の百十三第一項並びに附則第九条の十四第一項及び地方税法等改正法附則第二条の規定によりなお従前の例によることとされた旧地方税法附則第九条の十四第一項」とする。
suppl-4241-69/art-6/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-6/par-1
The provisions of Articles 72-114 through 72-116 of the New Local Tax Act as applied with terms replaced pursuant to the provisions of Article 9-15 of the Supplementary Provisions of the New Local Tax Act apply to the settlement or distribution of local consumption tax made on or after the Effective Date. In this case, where there is a payment of the paid amount of local consumption tax for which the provisions then in force are to continue to govern pursuant to the provisions of Article 2 of the Supplementary Provisions, then, for the application of those provisions, in Article 72-114, paragraph (1) of the New Local Tax Act as applied with terms replaced pursuant to the provisions of Article 9-15 of the Supplementary Provisions of the New Local Tax Act, the phrase "Article 72-103, paragraph (3)" is deemed to be replaced with "Article 72-103, paragraph (3) and Article 72-103, paragraph (3) of the Local Tax Act prior to amendment by Article 1 of the Act Partially Amending the Local Tax Act and the Local Allocation Tax Act to Carry Out a Drastic Reform of the Tax System for Securing Stable Financial Resources for Social Security, etc. (Act No. 69 of 2012; hereinafter in this paragraph and paragraph (1) of the following Article referred to as the 'Local Tax Act Amendment Act') (hereinafter in this paragraph and paragraph (1) of the following Article referred to as the 'Former Local Tax Act') for which the provisions then in force are to continue to govern pursuant to Article 2 of the Supplementary Provisions of the Local Tax Act Amendment Act", the phrase "and the first sentence of Article 9-6, paragraph (3) of the Supplementary Provisions" with "and the first sentence of Article 9-6, paragraph (3) of the Supplementary Provisions and the first sentence of Article 9-6, paragraph (3) of the Supplementary Provisions of the Former Local Tax Act for which the provisions then in force are to continue to govern pursuant to Article 2 of the Supplementary Provisions of the Local Tax Act Amendment Act", the phrase "the second sentence of that paragraph" with "the second sentence of Article 9-6, paragraph (3) of the Supplementary Provisions and the second sentence of Article 9-6, paragraph (3) of the Supplementary Provisions of the Former Local Tax Act for which the provisions then in force are to continue to govern pursuant to Article 2 of the Supplementary Provisions of the Local Tax Act Amendment Act", and the phrase "the preceding Article, paragraph (1) and Article 9-14, paragraph (1) of the Supplementary Provisions" with "the preceding Article, paragraph (1) and Article 72-113, paragraph (1) of the Former Local Tax Act for which the provisions then in force are to continue to govern pursuant to Article 2 of the Supplementary Provisions of the Local Tax Act Amendment Act, and Article 9-14, paragraph (1) of the Supplementary Provisions and Article 9-14, paragraph (1) of the Supplementary Provisions of the Former Local Tax Act for which the provisions then in force are to continue to govern pursuant to Article 2 of the Supplementary Provisions of the Local Tax Act Amendment Act"; and in Article 72-115, paragraph (1) of the New Local Tax Act as applied with terms replaced pursuant to the provisions of Article 9-15 of the Supplementary Provisions of the New Local Tax Act, the phrase "Article 72-113, paragraph (1) and Article 9-14, paragraph (1) of the Supplementary Provisions" is deemed to be replaced with "Article 72-113, paragraph (1) and Article 72-113, paragraph (1) of the Former Local Tax Act for which the provisions then in force are to continue to govern pursuant to Article 2 of the Supplementary Provisions of the Local Tax Act Amendment Act, and Article 9-14, paragraph (1) of the Supplementary Provisions and Article 9-14, paragraph (1) of the Supplementary Provisions of the Former Local Tax Act for which the provisions then in force are to continue to govern pursuant to Article 2 of the Supplementary Provisions of the Local Tax Act Amendment Act".
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### 第七条
suppl-4241-69/art-7 · https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-7
**第一項** 施行日から平成二十七年三月三十一日までの間における新地方税法附則第九条の十五の規定により読み替えて適用される新地方税法第七十二条の百十四から第七十二条の百十六まで（これらの規定を前条後段の規定により読み替えて適用する場合を含む。以下この条において同じ。）の規定の適用については、新地方税法附則第九条の十五の規定により読み替えて適用される新地方税法第七十二条の百十四第一項及び第七十二条の百十五第一項中「十七分の十」とあるのは「十二分の十」と、新地方税法附則第九条の十五の規定により読み替えて適用される新地方税法第七十二条の百十四第二項及び第七十二条の百十五第二項中「十七分の七」とあるのは「十二分の二」とする。
suppl-4241-69/art-7/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-7/par-1
With regard to the application of the provisions of Articles 72-114 through 72-116 of the New Local Tax Act as applied with terms replaced pursuant to the provisions of Article 9-15 of the Supplementary Provisions of the New Local Tax Act (including where those provisions are applied with replaced terms pursuant to the second sentence of the preceding Article; the same applies hereinafter in this Article) during the period from the Effective Date to March 31, 2015, the phrase "10/17" in Article 72-114, paragraph (1) and Article 72-115, paragraph (1) of the New Local Tax Act as applied with terms replaced pursuant to the provisions of Article 9-15 of the Supplementary Provisions of the New Local Tax Act is deemed to be replaced with "10/12", and the phrase "7/17" in Article 72-114, paragraph (2) and Article 72-115, paragraph (2) of the New Local Tax Act as applied with terms replaced pursuant to the provisions of Article 9-15 of the Supplementary Provisions of the New Local Tax Act with "2/12".
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### 第八条（第二条の規定による地方税法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Local Tax Act by the Provisions of Article 2
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suppl-4241-69/art-8 · https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-8
**第一項** 別段の定めがあるものを除き、第二条の規定による改正後の地方税法（以下「元年新地方税法」という。）の規定中地方消費税に関する部分は、附則第一条第三号に定める日（以下「一部施行日」という。）以後に事業者が行う課税資産の譲渡等及び特定課税仕入れ並びに一部施行日以後に保税地域から引き取られる課税貨物に係る地方消費税について適用し、施行日から一部施行日の前日までの間に事業者が行った課税資産の譲渡等及び特定課税仕入れ並びに施行日から一部施行日の前日までの間に保税地域から引き取った課税貨物に係る地方消費税については、なお従前の例による。
suppl-4241-69/art-8/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-8/par-1
Except as otherwise provided, the provisions of the Local Tax Act after amendment by the provisions of Article 2 (hereinafter referred to as the "2019 New Local Tax Act") relating to local consumption tax apply to local consumption tax on taxable transfers, etc. of assets and specified taxable purchases made by a business operator on or after the date specified in Article 1, item (iii) of the Supplementary Provisions (hereinafter referred to as the "Partial Effective Date") and taxable goods taken from a bonded area on or after the Partial Effective Date, and with regard to local consumption tax on taxable transfers, etc. of assets and specified taxable purchases made by a business operator during the period from the Effective Date to the day before the Partial Effective Date and taxable goods taken from a bonded area during the period from the Effective Date to the day before the Partial Effective Date, the provisions then in force continue to govern.
machine translation, not official
### 第九条
suppl-4241-69/art-9 · https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-9
**第一項** 元年新地方税法附則第九条の五後段及び第九条の六第一項後段の規定により読み替えられた元年新地方税法第七十二条の八十七の規定は、消費税法第四十二条第一項、第四項又は第六項に規定する課税期間が一部施行日以後に開始する場合について適用し、これらの課税期間が施行日から一部施行日の前日までの間に開始した場合については、なお従前の例による。
suppl-4241-69/art-9/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-9/par-1
The provisions of Article 72-87 of the 2019 New Local Tax Act as replaced pursuant to the provisions of the second sentence of Article 9-5 and the second sentence of Article 9-6, paragraph (1) of the Supplementary Provisions of the 2019 New Local Tax Act apply where the taxable period prescribed in Article 42, paragraph (1), (4) or (6) of the Consumption Tax Act commences on or after the Partial Effective Date, and where those taxable periods commenced during the period from the Effective Date to the day before the Partial Effective Date, the provisions then in force continue to govern.
machine translation, not official
### 第十条
suppl-4241-69/art-10 · https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-10
**第一項** 元年新地方税法附則第九条の五後段及び第九条の六第一項後段の規定により読み替えられた元年新地方税法第七十二条の八十七各項に規定する事業者が一部施行日以後に終了する消費税法第四十二条第一項、第四項又は第六項に規定する課税期間に係る元年新地方税法附則第九条の五後段及び第九条の六第一項後段の規定により読み替えられた元年新地方税法第七十二条の八十七各項の規定による申告書で消費税法第四十三条第一項第四号に掲げる金額を記載したものを提出する場合において、同号に掲げる金額の計算の基礎となる金額に附則第四条第二項に規定する経過措置対象課税資産の譲渡等、元年経過措置対象課税資産の譲渡等、同条第三項に規定する経過措置対象課税仕入れ等又は元年経過措置対象課税仕入れ等に係る消費税額が含まれているときは、これらの事業者に対する元年新地方税法附則第九条の五後段及び第九条の六第一項後段の規定により読み替えられた元年新地方税法第七十二条の八十七各項の規定の適用については、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。
第一項 同法第四十二条第一項第一号に掲げる金額（同法第四十三条第一項各号に掲げる事項を記載した申告書を提出する場合にあつては、同項第四号に掲げる金額）、当該金額に七十八分の二十二を乗じて得た金額 同法第四十三条第一項に規定する中間申告対象期間を一の課税期間とみなした場合における社会保障の安定財源の確保等を図る税制の抜本的な改革を行うための地方税法及び地方交付税法の一部を改正する法律（平成二十四年法律第六十九号。以下この条において「地方税法等改正法」という。）附則第十一条第一項第一号イに掲げる金額から同項第二号イに掲げる金額を控除した残額（控除しきれなかつた金額がある場合においては、当該控除しきれなかつた金額）、同項第一号ロに掲げる金額から同項第二号ロに掲げる金額を控除した残額（控除しきれなかつた金額がある場合においては、当該控除しきれなかつた金額）及び同項第一号ハに掲げる金額から同項第二号ハに掲げる金額を控除した残額（控除しきれなかつた金額がある場合においては、当該控除しきれなかつた金額）、消費税法第四十三条第一項に規定する中間申告対象期間を一の課税期間とみなして地方税法等改正法附則第十一条第一項の規定により読み替えて適用される次条第一項の規定を適用して算出した譲渡割額に相当する金額
第二項 同法第四十二条第四項第一号に掲げる金額（同法第四十三条第一項各号に掲げる事項を記載した申告書を提出する場合にあつては、同項第四号に掲げる金額）、当該金額に七十八分の二十二を乗じて得た金額 同法第四十三条第一項に規定する中間申告対象期間を一の課税期間とみなした場合における地方税法等改正法附則第十一条第一項第一号イに掲げる金額から同項第二号イに掲げる金額を控除した残額（控除しきれなかつた金額がある場合においては、当該控除しきれなかつた金額）、同項第一号ロに掲げる金額から同項第二号ロに掲げる金額を控除した残額（控除しきれなかつた金額がある場合においては、当該控除しきれなかつた金額）及び同項第一号ハに掲げる金額から同項第二号ハに掲げる金額を控除した残額（控除しきれなかつた金額がある場合においては、当該控除しきれなかつた金額）、消費税法第四十三条第一項に規定する中間申告対象期間を一の課税期間とみなして地方税法等改正法附則第十一条第一項の規定により読み替えて適用される次条第一項の規定を適用して算出した譲渡割額に相当する金額
第三項 同法第四十二条第六項第一号に掲げる金額（同法第四十三条第一項各号に掲げる事項を記載した申告書を提出する場合にあつては、同項第四号に掲げる金額）、当該金額に七十八分の二十二を乗じて得た金額 同法第四十三条第一項に規定する中間申告対象期間を一の課税期間とみなした場合における地方税法等改正法附則第十一条第一項第一号イに掲げる金額から同項第二号イに掲げる金額を控除した残額（控除しきれなかつた金額がある場合においては、当該控除しきれなかつた金額）、同項第一号ロに掲げる金額から同項第二号ロに掲げる金額を控除した残額（控除しきれなかつた金額がある場合においては、当該控除しきれなかつた金額）及び同項第一号ハに掲げる金額から同項第二号ハに掲げる金額を控除した残額（控除しきれなかつた金額がある場合においては、当該控除しきれなかつた金額）、消費税法第四十三条第一項に規定する中間申告対象期間を一の課税期間とみなして地方税法等改正法附則第十一条第一項の規定により読み替えて適用される次条第一項の規定を適用して算出した譲渡割額に相当する金額
suppl-4241-69/art-10/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-10/par-1
Where a business operator prescribed in each paragraph of Article 72-87 of the 2019 New Local Tax Act as replaced pursuant to the provisions of the second sentence of Article 9-5 and the second sentence of Article 9-6, paragraph (1) of the Supplementary Provisions of the 2019 New Local Tax Act submits, for a taxable period prescribed in Article 42, paragraph (1), (4) or (6) of the Consumption Tax Act that ends on or after the Partial Effective Date, a return pursuant to the provisions of each paragraph of Article 72-87 of the 2019 New Local Tax Act as so replaced that states the amount set forth in Article 43, paragraph (1), item (iv) of that Act, and the amount on which the calculation of the amount set forth in that item is based includes the amount of consumption tax pertaining to a taxable transfer, etc. of assets subject to transitional measures prescribed in Article 4, paragraph (2) of the Supplementary Provisions, a taxable transfer, etc. of assets subject to the 2019 transitional measures, a taxable purchase, etc. subject to transitional measures prescribed in paragraph (3) of that Article, or a taxable purchase, etc. subject to the 2019 transitional measures, then, for the application of the provisions of each paragraph of Article 72-87 of the 2019 New Local Tax Act as so replaced to those business operators, the words and phrases set forth in the middle column of the following table in the provisions of that Article 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.
paragraph (1) the amount set forth in Article 42, paragraph (1), item (i) of the Consumption Tax Act (or, in the case of submitting a return stating the matters set forth in the items of Article 43, paragraph (1) of that Act, the amount set forth in item (iv) of that paragraph), the amount obtained by multiplying that amount by 22/78 the remainder obtained by deducting the amount set forth in Article 11, paragraph (1), item (ii), (a) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act and the Local Allocation Tax Act to Carry Out a Drastic Reform of the Tax System for Securing Stable Financial Resources for Social Security, etc. (Act No. 69 of 2012; hereinafter in this Article referred to as the "Local Tax Act Amendment Act") from the amount set forth in item (i), (a) of that paragraph (or, where there is an amount that could not be fully deducted, that amount that could not be fully deducted), the remainder obtained by deducting the amount set forth in item (ii), (b) of that paragraph from the amount set forth in item (i), (b) of that paragraph (or, where there is an amount that could not be fully deducted, that amount that could not be fully deducted), and the remainder obtained by deducting the amount set forth in item (ii), (c) of that paragraph from the amount set forth in item (i), (c) of that paragraph (or, where there is an amount that could not be fully deducted, that amount that could not be fully deducted), in the case where the interim return target period prescribed in Article 43, paragraph (1) of the Consumption Tax Act is regarded as one taxable period, and the amount equivalent to the transfer levy amount calculated by applying the provisions of paragraph (1) of the following Article as applied with terms replaced pursuant to Article 11, paragraph (1) of the Supplementary Provisions of the Local Tax Act Amendment Act, regarding the interim return target period prescribed in Article 43, paragraph (1) of the Consumption Tax Act as one taxable period
paragraph (2) the amount set forth in Article 42, paragraph (4), item (i) of the Consumption Tax Act (or, in the case of submitting a return stating the matters set forth in the items of Article 43, paragraph (1) of that Act, the amount set forth in item (iv) of that paragraph), the amount obtained by multiplying that amount by 22/78 the remainder obtained by deducting the amount set forth in Article 11, paragraph (1), item (ii), (a) of the Supplementary Provisions of the Local Tax Act Amendment Act from the amount set forth in item (i), (a) of that paragraph (or, where there is an amount that could not be fully deducted, that amount that could not be fully deducted), the remainder obtained by deducting the amount set forth in item (ii), (b) of that paragraph from the amount set forth in item (i), (b) of that paragraph (or, where there is an amount that could not be fully deducted, that amount that could not be fully deducted), and the remainder obtained by deducting the amount set forth in item (ii), (c) of that paragraph from the amount set forth in item (i), (c) of that paragraph (or, where there is an amount that could not be fully deducted, that amount that could not be fully deducted), in the case where the interim return target period prescribed in Article 43, paragraph (1) of the Consumption Tax Act is regarded as one taxable period, and the amount equivalent to the transfer levy amount calculated by applying the provisions of paragraph (1) of the following Article as applied with terms replaced pursuant to Article 11, paragraph (1) of the Supplementary Provisions of the Local Tax Act Amendment Act, regarding the interim return target period prescribed in Article 43, paragraph (1) of the Consumption Tax Act as one taxable period
paragraph (3) the amount set forth in Article 42, paragraph (6), item (i) of the Consumption Tax Act (or, in the case of submitting a return stating the matters set forth in the items of Article 43, paragraph (1) of that Act, the amount set forth in item (iv) of that paragraph), the amount obtained by multiplying that amount by 22/78 the remainder obtained by deducting the amount set forth in Article 11, paragraph (1), item (ii), (a) of the Supplementary Provisions of the Local Tax Act Amendment Act from the amount set forth in item (i), (a) of that paragraph (or, where there is an amount that could not be fully deducted, that amount that could not be fully deducted), the remainder obtained by deducting the amount set forth in item (ii), (b) of that paragraph from the amount set forth in item (i), (b) of that paragraph (or, where there is an amount that could not be fully deducted, that amount that could not be fully deducted), and the remainder obtained by deducting the amount set forth in item (ii), (c) of that paragraph from the amount set forth in item (i), (c) of that paragraph (or, where there is an amount that could not be fully deducted, that amount that could not be fully deducted), in the case where the interim return target period prescribed in Article 43, paragraph (1) of the Consumption Tax Act is regarded as one taxable period, and the amount equivalent to the transfer levy amount calculated by applying the provisions of paragraph (1) of the following Article as applied with terms replaced pursuant to Article 11, paragraph (1) of the Supplementary Provisions of the Local Tax Act Amendment Act, regarding the interim return target period prescribed in Article 43, paragraph (1) of the Consumption Tax Act as one taxable period
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**第二項** 前項の元年経過措置対象課税資産の譲渡等とは、消費税法改正法附則第十五条の規定、消費税法改正法附則第十六条第一項において読み替えて準用する消費税法改正法附則第五条第一項から第五項まで、第七条第一項、第八条第一項若しくは第十四条第一項の規定、同条第四項の規定に基づく政令の規定、消費税法改正法附則第十六条の二第一項の規定又は消費税法改正法附則第十九条の規定に基づく政令の規定により、消費税法改正法第三条の規定による改正前の消費税法（次項及び次条第一項において「元年旧消費税法」という。）第二十九条に規定する税率が適用される課税資産の譲渡等及び特定課税仕入れをいう。
suppl-4241-69/art-10/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-10/par-2
The taxable transfer, etc. of assets subject to the 2019 transitional measures referred to in the preceding paragraph means a taxable transfer, etc. of assets and specified taxable purchase to which the tax rate prescribed in Article 29 of the Consumption Tax Act prior to amendment by Article 3 of the Consumption Tax Act Amendment Act (hereinafter in the following paragraph and paragraph (1) of the following Article referred to as the "2019 Former Consumption Tax Act") applies pursuant to the provisions of Article 15 of the Supplementary Provisions of the Consumption Tax Act Amendment Act, the provisions of Article 5, paragraphs (1) through (5), Article 7, paragraph (1), Article 8, paragraph (1) or Article 14, paragraph (1) of the Supplementary Provisions of the Consumption Tax Act Amendment Act as applied mutatis mutandis with replaced terms pursuant to Article 16, paragraph (1) of the Supplementary Provisions of the Consumption Tax Act Amendment Act, the provisions of Cabinet Order under Article 14, paragraph (4) of the Supplementary Provisions of the Consumption Tax Act Amendment Act, the provisions of Article 16-2, paragraph (1) of the Supplementary Provisions of the Consumption Tax Act Amendment Act, or the provisions of Cabinet Order under Article 19 of the Supplementary Provisions of the Consumption Tax Act Amendment Act.
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**第三項** 第一項の元年経過措置対象課税仕入れ等とは、次に掲げるものをいう。
suppl-4241-69/art-10/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-10/par-3
The taxable purchase, etc. subject to the 2019 transitional measures referred to in paragraph (1) means the following:
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**一** 施行日から一部施行日の前日までの間に事業者が行った課税仕入れ及び特定課税仕入れ
suppl-4241-69/art-10/par-3/item-1 · https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-10/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-10/par-3/item-1
taxable purchases and specified taxable purchases made by a business operator during the period from the Effective Date to the day before the Partial Effective Date;
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**二** 施行日から一部施行日の前日までの間に事業者が保税地域から引き取った課税貨物
suppl-4241-69/art-10/par-3/item-2 · https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-10/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-10/par-3/item-2
taxable goods taken by a business operator from a bonded area during the period from the Effective Date to the day before the Partial Effective Date;
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**三** 消費税法改正法附則第十六条第二項において読み替えて準用する消費税法改正法附則第五条第六項（消費税法改正法附則第十六条第三項又は第十六条の二第二項において準用する場合を含む。）の規定又は消費税法改正法附則第十六条第一項において読み替えて準用する消費税法改正法附則第十一条若しくは第十二条の規定の適用を受ける課税資産の譲渡等及び特定課税仕入れ
suppl-4241-69/art-10/par-3/item-3 · https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-10/par-3/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-10/par-3/item-3
taxable transfers, etc. of assets and specified taxable purchases to which the provisions of Article 5, paragraph (6) of the Supplementary Provisions of the Consumption Tax Act Amendment Act as applied mutatis mutandis with replaced terms pursuant to Article 16, paragraph (2) of the Supplementary Provisions of the Consumption Tax Act Amendment Act (including as applied mutatis mutandis pursuant to Article 16, paragraph (3) or Article 16-2, paragraph (2) of the Supplementary Provisions of the Consumption Tax Act Amendment Act), or the provisions of Article 11 or Article 12 of the Supplementary Provisions of the Consumption Tax Act Amendment Act as applied mutatis mutandis with replaced terms pursuant to Article 16, paragraph (1) of the Supplementary Provisions of the Consumption Tax Act Amendment Act, apply;
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**四** 消費税法改正法附則第十六条第二項において読み替えて準用する消費税法改正法附則第五条第七項（消費税法改正法附則第十六条第三項において準用する場合を含む。）の規定の適用を受ける課税仕入れ及び特定課税仕入れ
suppl-4241-69/art-10/par-3/item-4 · https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-10/par-3/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-10/par-3/item-4
taxable purchases and specified taxable purchases to which the provisions of Article 5, paragraph (7) of the Supplementary Provisions of the Consumption Tax Act Amendment Act as applied mutatis mutandis with replaced terms pursuant to Article 16, paragraph (2) of the Supplementary Provisions of the Consumption Tax Act Amendment Act (including as applied mutatis mutandis pursuant to Article 16, paragraph (3) of the Supplementary Provisions of the Consumption Tax Act Amendment Act) apply;
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**五** 前各号に掲げるもののほか、消費税法改正法附則第十九条の規定に基づく政令の規定により元年旧消費税法第二十九条に規定する税率が適用される課税資産の譲渡等及び特定課税仕入れ並びにこれらに係る課税仕入れ及び特定課税仕入れで政令で定めるもの
suppl-4241-69/art-10/par-3/item-5 · https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-10/par-3/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-10/par-3/item-5
in addition to what is set forth in the preceding items, taxable transfers, etc. of assets and specified taxable purchases to which the tax rate prescribed in Article 29 of the 2019 Former Consumption Tax Act applies pursuant to the provisions of Cabinet Order under Article 19 of the Supplementary Provisions of the Consumption Tax Act Amendment Act, and taxable purchases and specified taxable purchases pertaining to these that are specified by Cabinet Order.
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**第四項** 第一項の場合において、元年新地方税法附則第九条の五後段及び第九条の六第一項後段の規定により読み替えられた元年新地方税法第七十二条の八十七各項に規定する事業者が、所得税法等の一部を改正する法律（平成二十八年法律第十五号。以下この条及び次条において「平成二十八年所得税法等改正法」という。）附則第三十九条第一項に規定する適用対象期間における同項に規定する卸売業及び同項に規定する小売業に係る同項に規定する課税仕入れ等の税額の合計額の計算（次条第六項及び第七項において「適用対象期間における課税仕入れ等の税額の計算」という。）について平成二十八年所得税法等改正法附則第三十九条第一項の規定の適用を受けるときは、当該事業者に対しては、第一項の規定にかかわらず、元年新地方税法附則第九条の五後段及び第九条の六第一項後段の規定により読み替えられた元年新地方税法第七十二条の八十七各項の規定を適用する。
suppl-4241-69/art-10/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-10/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-10/par-4
In the case referred to in paragraph (1), where a business operator prescribed in each paragraph of Article 72-87 of the 2019 New Local Tax Act as replaced pursuant to the provisions of the second sentence of Article 9-5 and the second sentence of Article 9-6, paragraph (1) of the Supplementary Provisions of the 2019 New Local Tax Act is subject to the application of the provisions of Article 39, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016; hereinafter in this Article and the following Article referred to as the "2016 Income Tax Act, etc. Amendment Act") with regard to the computation of the total amount of tax on taxable purchases, etc. pertaining to the wholesale business and the retail business prescribed in that paragraph for the applicable period prescribed in that paragraph (hereinafter in paragraphs (6) and (7) of the following Article referred to as the "computation of tax on taxable purchases, etc. for the applicable period"), the provisions of each paragraph of Article 72-87 of the 2019 New Local Tax Act as so replaced apply to that business operator, notwithstanding the provisions of paragraph (1).
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### 第十一条
suppl-4241-69/art-11 · https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11
**第一項** 元年新地方税法附則第九条の五後段及び第九条の六第一項後段の規定により読み替えられた元年新地方税法第七十二条の八十八第一項に規定する事業者が一部施行日以後に終了する課税期間に係る元年新地方税法附則第九条の五後段及び第九条の六第一項後段の規定により読み替えられた元年新地方税法第七十二条の八十八第一項の規定による申告書を提出する場合において、当該課税期間に係る同項に規定する消費税額の計算の基礎となる金額に附則第四条第二項に規定する経過措置対象課税資産の譲渡等、前条第二項に規定する元年経過措置対象課税資産の譲渡等、附則第四条第三項に規定する経過措置対象課税仕入れ等又は前条第三項に規定する元年経過措置対象課税仕入れ等に係る消費税額が含まれ、かつ、第二号に掲げる金額が第一号に掲げる金額を超えないときは、当該事業者に対する元年新地方税法附則第九条の五後段及び第九条の六第一項後段の規定により読み替えられた元年新地方税法第七十二条の八十八第一項の規定の適用については、同項中「当該消費税額、これを課税標準として算定した譲渡割額」とあるのは、「社会保障の安定財源の確保等を図る税制の抜本的な改革を行うための地方税法及び地方交付税法の一部を改正する法律（平成二十四年法律第六十九号）附則第十一条第一項第一号イに掲げる金額から同項第二号イに掲げる金額を控除した残額（控除しきれなかつた金額がある場合においては、当該控除しきれなかつた金額）、同項第一号ロに掲げる金額から同項第二号ロに掲げる金額を控除した残額（控除しきれなかつた金額がある場合においては、当該控除しきれなかつた金額）及び同項第一号ハに掲げる金額から同項第二号ハに掲げる金額を控除した残額（控除しきれなかつた金額がある場合においては、当該控除しきれなかつた金額）、同項第一号に掲げる金額から同項第二号に掲げる金額を控除して得た譲渡割額」とする。
suppl-4241-69/art-11/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11/par-1
Where a business operator prescribed in Article 72-88, paragraph (1) of the 2019 New Local Tax Act as replaced pursuant to the provisions of the second sentence of Article 9-5 and the second sentence of Article 9-6, paragraph (1) of the Supplementary Provisions of the 2019 New Local Tax Act submits a return pursuant to the provisions of Article 72-88, paragraph (1) of the 2019 New Local Tax Act as so replaced for a taxable period ending on or after the Partial Effective Date, if the amount on which the calculation of the amount of consumption tax prescribed in that paragraph for that taxable period is based includes the amount of consumption tax pertaining to the taxable transfer, etc. of assets subject to transitional measures prescribed in Article 4, paragraph (2) of the Supplementary Provisions, the taxable transfer, etc. of assets subject to the 2019 transitional measures prescribed in paragraph (2) of the preceding Article, the taxable purchase, etc. subject to transitional measures prescribed in Article 4, paragraph (3) of the Supplementary Provisions, or the taxable purchase, etc. subject to the 2019 transitional measures prescribed in paragraph (3) of the preceding Article, and the amount set forth in item (ii) does not exceed the amount set forth in item (i), then, for the application of the provisions of Article 72-88, paragraph (1) of the 2019 New Local Tax Act as so replaced to that business operator, the phrase "that amount of consumption tax, the amount of the transfer levy calculated with it as the tax base" in that paragraph is deemed to be replaced with "the remainder obtained by deducting the amount set forth in Article 11, paragraph (1), item (ii), (a) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act and the Local Allocation Tax Act to Carry Out a Drastic Reform of the Tax System for Securing Stable Financial Resources for Social Security, etc. (Act No. 69 of 2012) from the amount set forth in item (i), (a) of that paragraph (or, where there is an amount that could not be fully deducted, that amount that could not be fully deducted), the remainder obtained by deducting the amount set forth in item (ii), (b) of that paragraph from the amount set forth in item (i), (b) of that paragraph (or, where there is an amount that could not be fully deducted, that amount that could not be fully deducted), and the remainder obtained by deducting the amount set forth in item (ii), (c) of that paragraph from the amount set forth in item (i), (c) of that paragraph (or, where there is an amount that could not be fully deducted, that amount that could not be fully deducted), the transfer levy amount obtained by deducting the amount set forth in item (ii) of that paragraph from the amount set forth in item (i) of that paragraph".
machine translation, not official
**一** 次のイに掲げる金額に百分の二十五を乗じて得た金額、次のロに掲げる金額に六十三分の十七を乗じて得た金額及び次のハに掲げる金額に七十八分の二十二を乗じて得た金額の合計額
suppl-4241-69/art-11/par-1/item-1 · https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-11/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11/par-1/item-1
the total of the amount obtained by multiplying the amount set forth in (a) below by 25/100, the amount obtained by multiplying the amount set forth in (b) below by 17/63, and the amount obtained by multiplying the amount set forth in (c) below by 22/78:
machine translation, not official
**イ** 当該課税期間中に当該事業者が行った附則第四条第二項に規定する経過措置対象課税資産の譲渡等に係る消費税額の合計額
suppl-4241-69/art-11/par-1/item-1/sub-1 · https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-11/par-1/item-1/sub-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11/par-1/item-1/sub-1
the total amount of consumption tax pertaining to the taxable transfers, etc. of assets subject to transitional measures prescribed in Article 4, paragraph (2) of the Supplementary Provisions that the business operator made during that taxable period;
machine translation, not official
**ロ** 当該課税期間中に当該事業者が行った前条第二項に規定する元年経過措置対象課税資産の譲渡等に係る消費税額の合計額
suppl-4241-69/art-11/par-1/item-1/sub-2 · https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-11/par-1/item-1/sub-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11/par-1/item-1/sub-2
the total amount of consumption tax pertaining to the taxable transfers, etc. of assets subject to the 2019 transitional measures prescribed in paragraph (2) of the preceding Article that the business operator made during that taxable period;
machine translation, not official
**ハ** 当該課税期間中に当該事業者が行った課税資産の譲渡等及び特定課税仕入れ（附則第四条第二項に規定する経過措置対象課税資産の譲渡等及び前条第二項に規定する元年経過措置対象課税資産の譲渡等を除く。）に係る消費税額の合計額
suppl-4241-69/art-11/par-1/item-1/sub-3 · https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-11/par-1/item-1/sub-3 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11/par-1/item-1/sub-3
the total amount of consumption tax pertaining to the taxable transfers, etc. of assets and specified taxable purchases (excluding the taxable transfers, etc. of assets subject to transitional measures prescribed in Article 4, paragraph (2) of the Supplementary Provisions and the taxable transfers, etc. of assets subject to the 2019 transitional measures prescribed in paragraph (2) of the preceding Article) that the business operator made during that taxable period.
machine translation, not official
**二** 次のイに掲げる金額に百分の二十五を乗じて得た金額、次のロに掲げる金額に六十三分の十七を乗じて得た金額及び次のハに掲げる金額に七十八分の二十二を乗じて得た金額の合計額
suppl-4241-69/art-11/par-1/item-2 · https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-11/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11/par-1/item-2
the total of the amount obtained by multiplying the amount set forth in (a) below by 25/100, the amount obtained by multiplying the amount set forth in (b) below by 17/63, and the amount obtained by multiplying the amount set forth in (c) below by 22/78:
machine translation, not official
**イ** 当該課税期間中に当該事業者が行った附則第四条第三項に規定する経過措置対象課税仕入れ等について、消費税法改正法附則第二条、第八条第三項、第九条から第十二条まで若しくは第十四条第三項の規定若しくは同条第四項若しくは消費税法改正法附則第十九条の規定に基づく政令の規定によりなお従前の例によることとされた旧消費税法第三章の規定又は消費税法改正法附則第五条第六項（消費税法改正法附則第六条第二項、第七条第二項、第八条第二項又は第十四条第二項において準用する場合を含む。）若しくは第五条第七項（消費税法改正法附則第七条第三項において準用する場合を含む。）の規定若しくは消費税法改正法附則第十四条第四項若しくは第十九条の規定に基づく政令の規定により読み替えて適用される新消費税法第三章の規定により当該課税期間の消費税法第四十五条第一項第二号に掲げる消費税額から控除されるべき同項第三号イからニまでに掲げる消費税額の合計額
suppl-4241-69/art-11/par-1/item-2/sub-1 · https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-11/par-1/item-2/sub-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11/par-1/item-2/sub-1
with regard to the taxable purchases, etc. subject to transitional measures prescribed in Article 4, paragraph (3) of the Supplementary Provisions that the business operator made during that taxable period, the total of the amounts of consumption tax set forth in Article 45, paragraph (1), item (iii), (a) through (d) of the Consumption Tax Act that are to be deducted from the amount of consumption tax set forth in item (ii) of that paragraph for that taxable period under the provisions of Chapter III of the Former Consumption Tax Act for which the provisions then in force are to continue to govern pursuant to the provisions of Article 2, Article 8, paragraph (3), Articles 9 through 12 or Article 14, paragraph (3) of the Supplementary Provisions of the Consumption Tax Act Amendment Act or the provisions of Cabinet Order under Article 14, paragraph (4) or Article 19 of the Supplementary Provisions of the Consumption Tax Act Amendment Act, or under the provisions of Chapter III of the New Consumption Tax Act as applied with terms replaced pursuant to the provisions of Article 5, paragraph (6) of the Supplementary Provisions of the Consumption Tax Act Amendment Act (including as applied mutatis mutandis pursuant to Article 6, paragraph (2), Article 7, paragraph (2), Article 8, paragraph (2) or Article 14, paragraph (2) of the Supplementary Provisions of the Consumption Tax Act Amendment Act) or Article 5, paragraph (7) of the Supplementary Provisions of the Consumption Tax Act Amendment Act (including as applied mutatis mutandis pursuant to Article 7, paragraph (3) of the Supplementary Provisions of the Consumption Tax Act Amendment Act) or the provisions of Cabinet Order under Article 14, paragraph (4) or Article 19 of the Supplementary Provisions of the Consumption Tax Act Amendment Act;
machine translation, not official
**ロ** 当該課税期間中に当該事業者が行った前条第三項に規定する元年経過措置対象課税仕入れ等について、消費税法改正法附則第十五条の規定、消費税法改正法附則第十六条第一項において読み替えて準用する消費税法改正法附則第八条第三項、第九条から第十二条まで若しくは第十四条第三項の規定、消費税法改正法附則第十六条第一項において読み替えて準用する消費税法改正法附則第十四条第四項の規定に基づく政令の規定、消費税法改正法附則第十六条の三の規定若しくは消費税法改正法附則第十九条の規定に基づく政令の規定によりなお従前の例によることとされた元年旧消費税法第三章の規定又は消費税法改正法附則第十六条第二項において読み替えて準用する消費税法改正法附則第五条第六項（消費税法改正法附則第十六条第三項又は第十六条の二第二項において準用する場合を含む。）若しくは第五条第七項（消費税法改正法附則第十六条第三項において準用する場合を含む。）の規定若しくは消費税法改正法附則第十六条第一項において読み替えて準用する消費税法改正法附則第十四条第四項の規定若しくは消費税法改正法附則第十九条の規定に基づく政令の規定により読み替えて適用される消費税法改正法第三条の規定による改正後の消費税法（ハにおいて「元年新消費税法」という。）第三章の規定により当該課税期間の消費税法第四十五条第一項第二号に掲げる消費税額から控除されるべき同項第三号イからニまでに掲げる消費税額の合計額
suppl-4241-69/art-11/par-1/item-2/sub-2 · https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-11/par-1/item-2/sub-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11/par-1/item-2/sub-2
with regard to the taxable purchases, etc. subject to the 2019 transitional measures prescribed in paragraph (3) of the preceding Article that the business operator made during that taxable period, the total of the amounts of consumption tax set forth in Article 45, paragraph (1), item (iii), (a) through (d) of the Consumption Tax Act that are to be deducted from the amount of consumption tax set forth in item (ii) of that paragraph for that taxable period under the provisions of Chapter III of the 2019 Former Consumption Tax Act for which the provisions then in force are to continue to govern pursuant to the provisions of Article 15 of the Supplementary Provisions of the Consumption Tax Act Amendment Act, Article 8, paragraph (3), Articles 9 through 12 or Article 14, paragraph (3) of the Supplementary Provisions of the Consumption Tax Act Amendment Act as applied mutatis mutandis with replaced terms pursuant to Article 16, paragraph (1) of the Supplementary Provisions of the Consumption Tax Act Amendment Act, the provisions of Cabinet Order under Article 14, paragraph (4) of the Supplementary Provisions of the Consumption Tax Act Amendment Act as applied mutatis mutandis with replaced terms pursuant to Article 16, paragraph (1) of the Supplementary Provisions of the Consumption Tax Act Amendment Act, Article 16-3 of the Supplementary Provisions of the Consumption Tax Act Amendment Act or the provisions of Cabinet Order under Article 19 of the Supplementary Provisions of the Consumption Tax Act Amendment Act, or under the provisions of Chapter III of the Consumption Tax Act after amendment by Article 3 of the Consumption Tax Act Amendment Act (referred to as the "2019 New Consumption Tax Act" in (c)) as applied with terms replaced pursuant to the provisions of Article 5, paragraph (6) of the Supplementary Provisions of the Consumption Tax Act Amendment Act as applied mutatis mutandis with replaced terms pursuant to Article 16, paragraph (2) of the Supplementary Provisions of the Consumption Tax Act Amendment Act (including as applied mutatis mutandis pursuant to Article 16, paragraph (3) or Article 16-2, paragraph (2) of the Supplementary Provisions of the Consumption Tax Act Amendment Act) or Article 5, paragraph (7) of the Supplementary Provisions of the Consumption Tax Act Amendment Act as applied mutatis mutandis with replaced terms pursuant to Article 16, paragraph (2) of the Supplementary Provisions of the Consumption Tax Act Amendment Act (including as applied mutatis mutandis pursuant to Article 16, paragraph (3) of the Supplementary Provisions of the Consumption Tax Act Amendment Act), the provisions of Article 14, paragraph (4) of the Supplementary Provisions of the Consumption Tax Act Amendment Act as applied mutatis mutandis with replaced terms pursuant to Article 16, paragraph (1) of the Supplementary Provisions of the Consumption Tax Act Amendment Act, or the provisions of Cabinet Order under Article 19 of the Supplementary Provisions of the Consumption Tax Act Amendment Act;
machine translation, not official
**ハ** 当該課税期間中に当該事業者が行った課税仕入れ若しくは特定課税仕入れ又は当該課税期間中に保税地域から引き取った課税貨物（附則第四条第三項に規定する経過措置対象課税仕入れ等及び前条第三項に規定する元年経過措置対象課税仕入れ等を除く。）について、元年新消費税法第三章の規定により当該課税期間の消費税法第四十五条第一項第二号に掲げる消費税額から控除されるべき同項第三号イからニまでに掲げる消費税額の合計額
suppl-4241-69/art-11/par-1/item-2/sub-3 · https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-11/par-1/item-2/sub-3 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11/par-1/item-2/sub-3
with regard to the taxable purchases or specified taxable purchases made by the business operator during that taxable period or taxable goods taken from a bonded area during that taxable period (excluding the taxable purchases, etc. subject to transitional measures prescribed in Article 4, paragraph (3) of the Supplementary Provisions and the taxable purchases, etc. subject to the 2019 transitional measures prescribed in paragraph (3) of the preceding Article), the total of the amounts of consumption tax set forth in Article 45, paragraph (1), item (iii), (a) through (d) of the Consumption Tax Act that are to be deducted from the amount of consumption tax set forth in item (ii) of that paragraph for that taxable period under the provisions of Chapter III of the 2019 New Consumption Tax Act.
machine translation, not official
**第二項** 元年新地方税法附則第九条の五後段及び第九条の六第一項後段の規定により読み替えられた元年新地方税法第七十二条の八十八第一項に規定する事業者が一部施行日以後に終了する課税期間に係る消費税法第四十五条第一項の規定による申告書を提出する場合において、当該課税期間に係る同項第四号に規定する消費税額の計算の基礎となる金額に附則第四条第二項に規定する経過措置対象課税資産の譲渡等、前条第二項に規定する元年経過措置対象課税資産の譲渡等、附則第四条第三項に規定する経過措置対象課税仕入れ等又は前条第三項に規定する元年経過措置対象課税仕入れ等に係る消費税額が含まれ、かつ、前項第二号に掲げる金額が同項第一号に掲げる金額を超えるときは、当該事業者を元年新地方税法附則第九条の五後段の規定により読み替えられた元年新地方税法第七十二条の八十八第二項に規定する事業者とみなして、同項の規定を適用する。この場合において、同項中「同項の不足額、当該不足額に七十八分の二十二を乗じて得た金額」とあるのは、「社会保障の安定財源の確保等を図る税制の抜本的な改革を行うための地方税法及び地方交付税法の一部を改正する法律（平成二十四年法律第六十九号）附則第十一条第一項第一号イに掲げる金額から同項第二号イに掲げる金額を控除した残額（控除しきれなかつた金額がある場合においては、当該控除しきれなかつた金額）、同項第一号ロに掲げる金額から同項第二号ロに掲げる金額を控除した残額（控除しきれなかつた金額がある場合においては、当該控除しきれなかつた金額）及び同項第一号ハに掲げる金額から同項第二号ハに掲げる金額を控除した残額（控除しきれなかつた金額がある場合においては、当該控除しきれなかつた金額）、同項第一号に掲げる金額から同項第二号に掲げる金額を控除して控除しきれなかつた金額」とする。
suppl-4241-69/art-11/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11/par-2
Where a business operator prescribed in Article 72-88, paragraph (1) of the 2019 New Local Tax Act as replaced pursuant to the provisions of the second sentence of Article 9-5 and the second sentence of Article 9-6, paragraph (1) of the Supplementary Provisions of the 2019 New Local Tax Act submits a return pursuant to the provisions of Article 45, paragraph (1) of the Consumption Tax Act for a taxable period ending on or after the Partial Effective Date, if the amount on which the calculation of the amount of consumption tax prescribed in Article 45, paragraph (1), item (iv) of the Consumption Tax Act for that taxable period is based includes the amount of consumption tax pertaining to the taxable transfer, etc. of assets subject to transitional measures prescribed in Article 4, paragraph (2) of the Supplementary Provisions, the taxable transfer, etc. of assets subject to the 2019 transitional measures prescribed in paragraph (2) of the preceding Article, the taxable purchase, etc. subject to transitional measures prescribed in Article 4, paragraph (3) of the Supplementary Provisions, or the taxable purchase, etc. subject to the 2019 transitional measures prescribed in paragraph (3) of the preceding Article, and the amount set forth in item (ii) of the preceding paragraph exceeds the amount set forth in item (i) of that paragraph, the provisions of Article 72-88, paragraph (2) of the 2019 New Local Tax Act as replaced pursuant to the provisions of the second sentence of Article 9-5 of the Supplementary Provisions of the 2019 New Local Tax Act apply, deeming that business operator to be a business operator prescribed in Article 72-88, paragraph (2) of the 2019 New Local Tax Act as so replaced. In this case, the phrase "the shortfall referred to in that paragraph, the amount obtained by multiplying that shortfall by 22/78" in that paragraph is deemed to be replaced with "the remainder obtained by deducting the amount set forth in Article 11, paragraph (1), item (ii), (a) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act and the Local Allocation Tax Act to Carry Out a Drastic Reform of the Tax System for Securing Stable Financial Resources for Social Security, etc. (Act No. 69 of 2012) from the amount set forth in item (i), (a) of that paragraph (or, where there is an amount that could not be fully deducted, that amount that could not be fully deducted), the remainder obtained by deducting the amount set forth in item (ii), (b) of that paragraph from the amount set forth in item (i), (b) of that paragraph (or, where there is an amount that could not be fully deducted, that amount that could not be fully deducted), and the remainder obtained by deducting the amount set forth in item (ii), (c) of that paragraph from the amount set forth in item (i), (c) of that paragraph (or, where there is an amount that could not be fully deducted, that amount that could not be fully deducted), the amount that could not be fully deducted when deducting the amount set forth in item (ii) of that paragraph from the amount set forth in item (i) of that paragraph".
machine translation, not official
**第三項** 元年新地方税法附則第九条の五後段の規定により読み替えられた元年新地方税法第七十二条の八十八第二項に規定する事業者（消費税法第四十五条第一項の規定により消費税に係る申告書を提出する義務がある者に限る。）が一部施行日以後に終了する課税期間に係る元年新地方税法附則第九条の五後段の規定により読み替えられた元年新地方税法第七十二条の八十八第二項の規定による申告書を提出する場合において、当該課税期間に係る同項に規定する不足額の計算の基礎となる金額に附則第四条第二項に規定する経過措置対象課税資産の譲渡等、前条第二項に規定する元年経過措置対象課税資産の譲渡等、附則第四条第三項に規定する経過措置対象課税仕入れ等又は前条第三項に規定する元年経過措置対象課税仕入れ等に係る消費税額が含まれ、かつ、第一項第二号に掲げる金額が同項第一号に掲げる金額を超えるときは、当該事業者に対する元年新地方税法附則第九条の五後段の規定により読み替えられた元年新地方税法第七十二条の八十八第二項の規定の適用については、同項中「同項の不足額、当該不足額に七十八分の二十二を乗じて得た金額」とあるのは、「社会保障の安定財源の確保等を図る税制の抜本的な改革を行うための地方税法及び地方交付税法の一部を改正する法律（平成二十四年法律第六十九号）附則第十一条第一項第一号イに掲げる金額から同項第二号イに掲げる金額を控除した残額（控除しきれなかつた金額がある場合においては、当該控除しきれなかつた金額）、同項第一号ロに掲げる金額から同項第二号ロに掲げる金額を控除した残額（控除しきれなかつた金額がある場合においては、当該控除しきれなかつた金額）及び同項第一号ハに掲げる金額から同項第二号ハに掲げる金額を控除した残額（控除しきれなかつた金額がある場合においては、当該控除しきれなかつた金額）、同項第一号に掲げる金額から同項第二号に掲げる金額を控除して控除しきれなかつた金額」とする。
suppl-4241-69/art-11/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-11/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11/par-3
Where a business operator prescribed in Article 72-88, paragraph (2) of the 2019 New Local Tax Act as replaced pursuant to the provisions of the second sentence of Article 9-5 of the Supplementary Provisions of the 2019 New Local Tax Act (limited to a person who is obligated to submit a return for consumption tax pursuant to the provisions of Article 45, paragraph (1) of the Consumption Tax Act) submits a return pursuant to the provisions of Article 72-88, paragraph (2) of the 2019 New Local Tax Act as so replaced for a taxable period ending on or after the Partial Effective Date, if the amount on which the calculation of the shortfall prescribed in that paragraph for that taxable period is based includes the amount of consumption tax pertaining to the taxable transfer, etc. of assets subject to transitional measures prescribed in Article 4, paragraph (2) of the Supplementary Provisions, the taxable transfer, etc. of assets subject to the 2019 transitional measures prescribed in paragraph (2) of the preceding Article, the taxable purchase, etc. subject to transitional measures prescribed in Article 4, paragraph (3) of the Supplementary Provisions, or the taxable purchase, etc. subject to the 2019 transitional measures prescribed in paragraph (3) of the preceding Article, and the amount set forth in paragraph (1), item (ii) exceeds the amount set forth in item (i) of that paragraph, then, for the application of the provisions of Article 72-88, paragraph (2) of the 2019 New Local Tax Act as so replaced to that business operator, the phrase "the shortfall referred to in that paragraph, the amount obtained by multiplying that shortfall by 22/78" in that paragraph is deemed to be replaced with "the remainder obtained by deducting the amount set forth in Article 11, paragraph (1), item (ii), (a) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act and the Local Allocation Tax Act to Carry Out a Drastic Reform of the Tax System for Securing Stable Financial Resources for Social Security, etc. (Act No. 69 of 2012) from the amount set forth in item (i), (a) of that paragraph (or, where there is an amount that could not be fully deducted, that amount that could not be fully deducted), the remainder obtained by deducting the amount set forth in item (ii), (b) of that paragraph from the amount set forth in item (i), (b) of that paragraph (or, where there is an amount that could not be fully deducted, that amount that could not be fully deducted), and the remainder obtained by deducting the amount set forth in item (ii), (c) of that paragraph from the amount set forth in item (i), (c) of that paragraph (or, where there is an amount that could not be fully deducted, that amount that could not be fully deducted), the amount that could not be fully deducted when deducting the amount set forth in item (ii) of that paragraph from the amount set forth in item (i) of that paragraph".
machine translation, not official
**第四項** 元年新地方税法附則第九条の五後段の規定により読み替えられた元年新地方税法第七十二条の八十八第二項に規定する事業者（消費税法第四十五条第一項の規定により消費税に係る申告書を提出する義務がある者に限る。）が一部施行日以後に終了する課税期間に係る消費税法第四十五条第一項の規定による申告書を提出する場合において、当該課税期間に係る同項第五号に規定する不足額の計算の基礎となる金額に附則第四条第二項に規定する経過措置対象課税資産の譲渡等、前条第二項に規定する元年経過措置対象課税資産の譲渡等、附則第四条第三項に規定する経過措置対象課税仕入れ等又は前条第三項に規定する元年経過措置対象課税仕入れ等に係る消費税額が含まれ、かつ、第一項第二号に掲げる金額が同項第一号に掲げる金額を超えないときは、当該事業者を元年新地方税法附則第九条の五後段及び第九条の六第一項後段の規定により読み替えられた元年新地方税法第七十二条の八十八第一項に規定する事業者とみなして、同項の規定を適用する。この場合において、同項中「当該消費税額、これを課税標準として算定した譲渡割額」とあるのは、「社会保障の安定財源の確保等を図る税制の抜本的な改革を行うための地方税法及び地方交付税法の一部を改正する法律（平成二十四年法律第六十九号）附則第十一条第一項第一号イに掲げる金額から同項第二号イに掲げる金額を控除した残額（控除しきれなかつた金額がある場合においては、当該控除しきれなかつた金額）、同項第一号ロに掲げる金額から同項第二号ロに掲げる金額を控除した残額（控除しきれなかつた金額がある場合においては、当該控除しきれなかつた金額）及び同項第一号ハに掲げる金額から同項第二号ハに掲げる金額を控除した残額（控除しきれなかつた金額がある場合においては、当該控除しきれなかつた金額）、同項第一号に掲げる金額から同項第二号に掲げる金額を控除して得た譲渡割額」とする。
suppl-4241-69/art-11/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-11/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11/par-4
Where a business operator prescribed in Article 72-88, paragraph (2) of the 2019 New Local Tax Act as replaced pursuant to the provisions of the second sentence of Article 9-5 of the Supplementary Provisions of the 2019 New Local Tax Act (limited to a person who is obligated to submit a return for consumption tax pursuant to the provisions of Article 45, paragraph (1) of the Consumption Tax Act) submits a return pursuant to the provisions of Article 45, paragraph (1) of the Consumption Tax Act for a taxable period ending on or after the Partial Effective Date, if the amount on which the calculation of the shortfall prescribed in Article 45, paragraph (1), item (v) of the Consumption Tax Act for that taxable period is based includes the amount of consumption tax pertaining to the taxable transfer, etc. of assets subject to transitional measures prescribed in Article 4, paragraph (2) of the Supplementary Provisions, the taxable transfer, etc. of assets subject to the 2019 transitional measures prescribed in paragraph (2) of the preceding Article, the taxable purchase, etc. subject to transitional measures prescribed in Article 4, paragraph (3) of the Supplementary Provisions, or the taxable purchase, etc. subject to the 2019 transitional measures prescribed in paragraph (3) of the preceding Article, and the amount set forth in paragraph (1), item (ii) does not exceed the amount set forth in item (i) of that paragraph, the provisions of Article 72-88, paragraph (1) of the 2019 New Local Tax Act as replaced pursuant to the provisions of the second sentence of Article 9-5 and the second sentence of Article 9-6, paragraph (1) of the Supplementary Provisions of the 2019 New Local Tax Act apply, deeming that business operator to be a business operator prescribed in Article 72-88, paragraph (1) of the 2019 New Local Tax Act as so replaced. In this case, the phrase "that amount of consumption tax, the amount of the transfer levy calculated with it as the tax base" in that paragraph is deemed to be replaced with "the remainder obtained by deducting the amount set forth in Article 11, paragraph (1), item (ii), (a) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act and the Local Allocation Tax Act to Carry Out a Drastic Reform of the Tax System for Securing Stable Financial Resources for Social Security, etc. (Act No. 69 of 2012) from the amount set forth in item (i), (a) of that paragraph (or, where there is an amount that could not be fully deducted, that amount that could not be fully deducted), the remainder obtained by deducting the amount set forth in item (ii), (b) of that paragraph from the amount set forth in item (i), (b) of that paragraph (or, where there is an amount that could not be fully deducted, that amount that could not be fully deducted), and the remainder obtained by deducting the amount set forth in item (ii), (c) of that paragraph from the amount set forth in item (i), (c) of that paragraph (or, where there is an amount that could not be fully deducted, that amount that could not be fully deducted), the transfer levy amount obtained by deducting the amount set forth in item (ii) of that paragraph from the amount set forth in item (i) of that paragraph".
machine translation, not official
**第五項** 元年新地方税法附則第九条の五後段の規定により読み替えられた元年新地方税法第七十二条の八十八第二項に規定する事業者（消費税法第四十六条第一項の規定により消費税に係る申告書を提出しようとする者に限る。）が一部施行日以後に終了する課税期間に係る元年新地方税法附則第九条の五後段の規定により読み替えられた元年新地方税法第七十二条の八十八第二項の規定による申告書を提出する場合において、当該課税期間に係る同項に規定する不足額の計算の基礎となる金額に附則第四条第三項に規定する経過措置対象課税仕入れ等又は前条第三項に規定する元年経過措置対象課税仕入れ等に係る消費税額が含まれているときは、当該事業者に対する元年新地方税法附則第九条の五後段の規定により読み替えられた元年新地方税法第七十二条の八十八第二項の規定の適用については、同項中「同項の不足額、当該不足額に七十八分の二十二を乗じて得た金額」とあるのは、「社会保障の安定財源の確保等を図る税制の抜本的な改革を行うための地方税法及び地方交付税法の一部を改正する法律（平成二十四年法律第六十九号）附則第十一条第一項第二号イに掲げる金額、同号ロに掲げる金額及び同号ハに掲げる金額、同号に掲げる金額」とする。
suppl-4241-69/art-11/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-11/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11/par-5
Where a business operator prescribed in Article 72-88, paragraph (2) of the 2019 New Local Tax Act as replaced pursuant to the provisions of the second sentence of Article 9-5 of the Supplementary Provisions of the 2019 New Local Tax Act (limited to a person who intends to submit a return for consumption tax pursuant to the provisions of Article 46, paragraph (1) of the Consumption Tax Act) submits a return pursuant to the provisions of Article 72-88, paragraph (2) of the 2019 New Local Tax Act as so replaced for a taxable period ending on or after the Partial Effective Date, if the amount on which the calculation of the shortfall prescribed in that paragraph for that taxable period is based includes the amount of consumption tax pertaining to the taxable purchase, etc. subject to transitional measures prescribed in Article 4, paragraph (3) of the Supplementary Provisions or the taxable purchase, etc. subject to the 2019 transitional measures prescribed in paragraph (3) of the preceding Article, then, for the application of the provisions of Article 72-88, paragraph (2) of the 2019 New Local Tax Act as so replaced to that business operator, the phrase "the shortfall referred to in that paragraph, the amount obtained by multiplying that shortfall by 22/78" in that paragraph is deemed to be replaced with "the amount set forth in Article 11, paragraph (1), item (ii), (a) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act and the Local Allocation Tax Act to Carry Out a Drastic Reform of the Tax System for Securing Stable Financial Resources for Social Security, etc. (Act No. 69 of 2012), the amount set forth in (b) of that item and the amount set forth in (c) of that item, the amount set forth in that item".
machine translation, not official
**第六項** 第一項又は第二項の場合において、元年新地方税法附則第九条の五後段及び第九条の六第一項後段の規定により読み替えられた元年新地方税法第七十二条の八十八第一項に規定する事業者が、適用対象期間における課税仕入れ等の税額の計算について平成二十八年所得税法等改正法附則第三十九条第一項の規定の適用を受けるときは、当該事業者に対しては、第一項又は第二項の規定にかかわらず、元年新地方税法附則第九条の五後段及び第九条の六第一項後段の規定により読み替えられた元年新地方税法第七十二条の八十八第一項の規定を適用する。
suppl-4241-69/art-11/par-6 · https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-11/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11/par-6
In the case referred to in paragraph (1) or (2), where a business operator prescribed in Article 72-88, paragraph (1) of the 2019 New Local Tax Act as replaced pursuant to the provisions of the second sentence of Article 9-5 and the second sentence of Article 9-6, paragraph (1) of the Supplementary Provisions of the 2019 New Local Tax Act is subject to the application of the provisions of Article 39, paragraph (1) of the Supplementary Provisions of the 2016 Income Tax Act, etc. Amendment Act with regard to the computation of tax on taxable purchases, etc. for the applicable period, the provisions of Article 72-88, paragraph (1) of the 2019 New Local Tax Act as so replaced apply to that business operator, notwithstanding the provisions of paragraph (1) or (2).
machine translation, not official
**第七項** 第三項から第五項までの場合において、元年新地方税法附則第九条の五後段の規定により読み替えられた元年新地方税法第七十二条の八十八第二項に規定する事業者が、適用対象期間における課税仕入れ等の税額の計算について平成二十八年所得税法等改正法附則第三十九条第一項の規定の適用を受けるときは、当該事業者に対しては、第三項から第五項までの規定にかかわらず、元年新地方税法附則第九条の五後段の規定により読み替えられた元年新地方税法第七十二条の八十八第二項の規定を適用する。
suppl-4241-69/art-11/par-7 · https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-11/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11/par-7
In the cases referred to in paragraphs (3) through (5), where a business operator prescribed in Article 72-88, paragraph (2) of the 2019 New Local Tax Act as replaced pursuant to the provisions of the second sentence of Article 9-5 of the Supplementary Provisions of the 2019 New Local Tax Act is subject to the application of the provisions of Article 39, paragraph (1) of the Supplementary Provisions of the 2016 Income Tax Act, etc. Amendment Act with regard to the computation of tax on taxable purchases, etc. for the applicable period, the provisions of Article 72-88, paragraph (2) of the 2019 New Local Tax Act as so replaced apply to that business operator, notwithstanding the provisions of paragraphs (3) through (5).
machine translation, not official
**第八項** 前各項に定めるもののほか、これらの規定の適用がある場合における元年新地方税法第二章第三節及び附則第九条の四から第九条の十六までの規定の適用に関し必要な技術的読替えその他必要な事項は、政令で定める。
suppl-4241-69/art-11/par-8 · https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-11/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11/par-8
In addition to what is provided for in the preceding paragraphs, the technical replacement of terms necessary for the application of the provisions of Chapter II, Section 3 and Articles 9-4 through 9-16 of the Supplementary Provisions of the 2019 New Local Tax Act in the case where those provisions apply, and other necessary matters, are specified by Cabinet Order.
machine translation, not official
### 第十二条
suppl-4241-69/art-12 · https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-12
**第一項** 元年新地方税法附則第九条の十五の規定により読み替えて適用される元年新地方税法第七十二条の百十四から第七十二条の百十六までの規定は、一部施行日以後に行われる地方消費税の清算又は交付について適用する。この場合において、附則第二条の規定によりなお従前の例によることとされた地方消費税又は附則第八条の規定によりなお従前の例によることとされた地方消費税の納付額の払込みがあるときは、これらの規定の適用については、元年新地方税法附則第九条の十五の規定により読み替えて適用される元年新地方税法第七十二条の百十四第一項中「第七十二条の百三第三項」とあるのは「第七十二条の百三第三項、社会保障の安定財源の確保等を図る税制の抜本的な改革を行うための地方税法及び地方交付税法の一部を改正する法律（平成二十四年法律第六十九号。以下この項及び次条第一項において「地方税法等改正法」という。）附則第二条の規定によりなお従前の例によることとされた地方税法等改正法第一条の規定による改正前の地方税法（以下この項及び次条第一項において「旧地方税法」という。）第七十二条の百三第三項及び地方税法等改正法附則第八条の規定によりなお従前の例によることとされた地方税法等改正法第二条の規定による改正前の地方税法（以下この項及び次条第一項において「元年旧地方税法」という。）第七十二条の百三第三項」と、「及び附則第九条の六第三項前段」とあるのは「並びに附則第九条の六第三項前段、地方税法等改正法附則第二条の規定によりなお従前の例によることとされた旧地方税法附則第九条の六第三項前段及び地方税法等改正法附則第八条の規定によりなお従前の例によることとされた元年旧地方税法附則第九条の六第三項前段」と、「同項後段」とあるのは「附則第九条の六第三項後段、地方税法等改正法附則第二条の規定によりなお従前の例によることとされた旧地方税法附則第九条の六第三項後段及び地方税法等改正法附則第八条の規定によりなお従前の例によることとされた元年旧地方税法附則第九条の六第三項後段」と、「前条第一項及び附則第九条の十四第一項」とあるのは「前条第一項、地方税法等改正法附則第二条の規定によりなお従前の例によることとされた旧地方税法第七十二条の百十三第一項及び地方税法等改正法附則第八条の規定によりなお従前の例によることとされた元年旧地方税法第七十二条の百十三第一項並びに附則第九条の十四第一項、地方税法等改正法附則第二条の規定によりなお従前の例によることとされた旧地方税法附則第九条の十四第一項及び地方税法等改正法附則第八条の規定によりなお従前の例によることとされた元年旧地方税法附則第九条の十四第一項」と、元年新地方税法附則第九条の十五の規定により読み替えて適用される元年新地方税法第七十二条の百十五第一項中「第七十二条の百十三第一項及び附則第九条の十四第一項」とあるのは「第七十二条の百十三第一項、地方税法等改正法附則第二条の規定によりなお従前の例によることとされた旧地方税法第七十二条の百十三第一項及び地方税法等改正法附則第八条の規定によりなお従前の例によることとされた元年旧地方税法第七十二条の百十三第一項並びに附則第九条の十四第一項、地方税法等改正法附則第二条の規定によりなお従前の例によることとされた旧地方税法附則第九条の十四第一項及び地方税法等改正法附則第八条の規定によりなお従前の例によることとされた元年旧地方税法附則第九条の十四第一項」とする。
suppl-4241-69/art-12/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-12/par-1
The provisions of Articles 72-114 through 72-116 of the 2019 New Local Tax Act as applied with terms replaced pursuant to the provisions of Article 9-15 of the Supplementary Provisions of the 2019 New Local Tax Act apply to the settlement or distribution of local consumption tax made on or after the Partial Effective Date. In this case, where there is a remittance of the paid amount of local consumption tax for which the provisions then in force are to continue to govern pursuant to the provisions of Article 2 of the Supplementary Provisions or of local consumption tax for which the provisions then in force are to continue to govern pursuant to the provisions of Article 8 of the Supplementary Provisions, then, for the application of those provisions, in Article 72-114, paragraph (1) of the 2019 New Local Tax Act as applied with terms replaced pursuant to the provisions of Article 9-15 of the Supplementary Provisions of the 2019 New Local Tax Act, the phrase "Article 72-103, paragraph (3)" is deemed to be replaced with "Article 72-103, paragraph (3), Article 72-103, paragraph (3) of the Local Tax Act prior to amendment by Article 1 of the Act Partially Amending the Local Tax Act and the Local Allocation Tax Act to Carry Out a Drastic Reform of the Tax System for Securing Stable Financial Resources for Social Security, etc. (Act No. 69 of 2012; hereinafter in this paragraph and paragraph (1) of the following Article referred to as the 'Local Tax Act Amendment Act') (hereinafter in this paragraph and paragraph (1) of the following Article referred to as the 'Former Local Tax Act') for which the provisions then in force are to continue to govern pursuant to Article 2 of the Supplementary Provisions of the Local Tax Act Amendment Act, and Article 72-103, paragraph (3) of the Local Tax Act prior to amendment by Article 2 of the Local Tax Act Amendment Act (hereinafter in this paragraph and paragraph (1) of the following Article referred to as the '2019 Former Local Tax Act') for which the provisions then in force are to continue to govern pursuant to Article 8 of the Supplementary Provisions of the Local Tax Act Amendment Act", the phrase "and the first sentence of Article 9-6, paragraph (3) of the Supplementary Provisions" with "and the first sentence of Article 9-6, paragraph (3) of the Supplementary Provisions, the first sentence of Article 9-6, paragraph (3) of the Supplementary Provisions of the Former Local Tax Act for which the provisions then in force are to continue to govern pursuant to Article 2 of the Supplementary Provisions of the Local Tax Act Amendment Act, and the first sentence of Article 9-6, paragraph (3) of the Supplementary Provisions of the 2019 Former Local Tax Act for which the provisions then in force are to continue to govern pursuant to Article 8 of the Supplementary Provisions of the Local Tax Act Amendment Act", the phrase "the second sentence of that paragraph" with "the second sentence of Article 9-6, paragraph (3) of the Supplementary Provisions, the second sentence of Article 9-6, paragraph (3) of the Supplementary Provisions of the Former Local Tax Act for which the provisions then in force are to continue to govern pursuant to Article 2 of the Supplementary Provisions of the Local Tax Act Amendment Act, and the second sentence of Article 9-6, paragraph (3) of the Supplementary Provisions of the 2019 Former Local Tax Act for which the provisions then in force are to continue to govern pursuant to Article 8 of the Supplementary Provisions of the Local Tax Act Amendment Act", and the phrase "paragraph (1) of the preceding Article and Article 9-14, paragraph (1) of the Supplementary Provisions" with "paragraph (1) of the preceding Article, Article 72-113, paragraph (1) of the Former Local Tax Act for which the provisions then in force are to continue to govern pursuant to Article 2 of the Supplementary Provisions of the Local Tax Act Amendment Act and Article 72-113, paragraph (1) of the 2019 Former Local Tax Act for which the provisions then in force are to continue to govern pursuant to Article 8 of the Supplementary Provisions of the Local Tax Act Amendment Act, and Article 9-14, paragraph (1) of the Supplementary Provisions, Article 9-14, paragraph (1) of the Supplementary Provisions of the Former Local Tax Act for which the provisions then in force are to continue to govern pursuant to Article 2 of the Supplementary Provisions of the Local Tax Act Amendment Act, and Article 9-14, paragraph (1) of the Supplementary Provisions of the 2019 Former Local Tax Act for which the provisions then in force are to continue to govern pursuant to Article 8 of the Supplementary Provisions of the Local Tax Act Amendment Act"; and in Article 72-115, paragraph (1) of the 2019 New Local Tax Act as applied with terms replaced pursuant to the provisions of Article 9-15 of the Supplementary Provisions of the 2019 New Local Tax Act, the phrase "Article 72-113, paragraph (1) and Article 9-14, paragraph (1) of the Supplementary Provisions" is deemed to be replaced with "Article 72-113, paragraph (1), Article 72-113, paragraph (1) of the Former Local Tax Act for which the provisions then in force are to continue to govern pursuant to Article 2 of the Supplementary Provisions of the Local Tax Act Amendment Act and Article 72-113, paragraph (1) of the 2019 Former Local Tax Act for which the provisions then in force are to continue to govern pursuant to Article 8 of the Supplementary Provisions of the Local Tax Act Amendment Act, and Article 9-14, paragraph (1) of the Supplementary Provisions, Article 9-14, paragraph (1) of the Supplementary Provisions of the Former Local Tax Act for which the provisions then in force are to continue to govern pursuant to Article 2 of the Supplementary Provisions of the Local Tax Act Amendment Act, and Article 9-14, paragraph (1) of the Supplementary Provisions of the 2019 Former Local Tax Act for which the provisions then in force are to continue to govern pursuant to Article 8 of the Supplementary Provisions of the Local Tax Act Amendment Act".
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### 第十三条
suppl-4241-69/art-13 · https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-13
**第一項** 一部施行日から令和二年三月三十一日までの間における元年新地方税法附則第九条の十五の規定により読み替えて適用される元年新地方税法第七十二条の百十四から第七十二条の百十六まで（これらの規定を前条後段の規定により読み替えて適用する場合を含む。以下この条において同じ。）の規定の適用については、元年新地方税法附則第九条の十五の規定により読み替えて適用される元年新地方税法第七十二条の百十四第一項及び第七十二条の百十五第一項中「二十二分の十」とあるのは「十七分の十」と、元年新地方税法附則第九条の十五の規定により読み替えて適用される元年新地方税法第七十二条の百十四第二項及び第七十二条の百十五第二項中「二十二分の十二」とあるのは「十七分の七」とする。
suppl-4241-69/art-13/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-13/par-1
With regard to the application of the provisions of Articles 72-114 through 72-116 of the 2019 New Local Tax Act as applied with terms replaced pursuant to the provisions of Article 9-15 of the Supplementary Provisions of the 2019 New Local Tax Act (including where those provisions are applied with replaced terms pursuant to the second sentence of the preceding Article; the same applies hereinafter in this Article) during the period from the Partial Effective Date to March 31, 2020, the phrase "10/22" in Article 72-114, paragraph (1) and Article 72-115, paragraph (1) of the 2019 New Local Tax Act as applied with terms replaced pursuant to the provisions of Article 9-15 of the Supplementary Provisions of the 2019 New Local Tax Act is deemed to be replaced with "10/17", and the phrase "12/22" in Article 72-114, paragraph (2) and Article 72-115, paragraph (2) of the 2019 New Local Tax Act as applied with terms replaced pursuant to the provisions of Article 9-15 of the Supplementary Provisions of the 2019 New Local Tax Act with "7/17".
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**第二項** 令和二年四月一日から令和三年三月三十一日までの間における元年新地方税法附則第九条の十五の規定により読み替えて適用される元年新地方税法第七十二条の百十四から第七十二条の百十六までの規定の適用については、元年新地方税法附則第九条の十五の規定により読み替えて適用される元年新地方税法第七十二条の百十四第一項及び第七十二条の百十五第一項中「二十二分の十」とあるのは「二十一分の十」と、元年新地方税法附則第九条の十五の規定により読み替えて適用される元年新地方税法第七十二条の百十四第二項及び第七十二条の百十五第二項中「二十二分の十二」とあるのは「二十一分の十一」とする。
suppl-4241-69/art-13/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-13/par-2
With regard to the application of the provisions of Articles 72-114 through 72-116 of the 2019 New Local Tax Act as applied with terms replaced pursuant to the provisions of Article 9-15 of the Supplementary Provisions of the 2019 New Local Tax Act during the period from April 1, 2020 to March 31, 2021, the phrase "10/22" in Article 72-114, paragraph (1) and Article 72-115, paragraph (1) of the 2019 New Local Tax Act as applied with terms replaced pursuant to the provisions of Article 9-15 of the Supplementary Provisions of the 2019 New Local Tax Act is deemed to be replaced with "10/21", and the phrase "12/22" in Article 72-114, paragraph (2) and Article 72-115, paragraph (2) of the 2019 New Local Tax Act as applied with terms replaced pursuant to the provisions of Article 9-15 of the Supplementary Provisions of the 2019 New Local Tax Act with "11/21".
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### 第十四条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
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suppl-4241-69/art-14 · https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-14
**第一項** この法律（附則第一条第三号に掲げる規定にあっては、当該規定。以下この条において同じ。）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-4241-69/art-14/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-14/par-1
With regard to the application of penal provisions to acts committed before this Act comes into effect (or, in the case of the provisions set forth in Article 1, item (iii) of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) and to acts committed after this Act comes into effect in relation to local taxes 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.
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### 第十八条（政令への委任） — Delegation to Cabinet Order
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suppl-4241-69/art-18 · https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-18
**第一項** この附則に規定するもののほか、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-4241-69/art-18/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-18/par-1
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
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### 第十九条（地方消費税率の引上げに当たっての措置） — Measures upon Raising the Local Consumption Tax Rate
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suppl-4241-69/art-19 · https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-19 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-19
**第一項** 地方消費税率の引上げに当たっては、経済状況を好転させることを条件として実施するため、物価が持続的に下落する状況からの脱却及び経済の活性化に向けて、平成二十三年度から令和二年度までの平均において名目の経済成長率で三パーセント程度かつ実質の経済成長率で二パーセント程度を目指した望ましい経済成長の在り方に早期に近づけるための総合的な施策の実施その他の必要な措置を講ずる。
suppl-4241-69/art-19/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-19/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-19/par-1
Since the raising of the local consumption tax rate is to be implemented on the condition that the economic situation is improved, in raising it, comprehensive policies to bring about at an early stage a desirable form of economic growth aiming at nominal economic growth of around three percent and real economic growth of around two percent on average from fiscal year 2011 through fiscal year 2020, with a view to escaping from the situation in which prices continue to fall and to revitalizing the economy, and other necessary measures are to be taken.
machine translation, not official
**第二項** 税制の抜本的な改革の実施等により、財政による機動的対応が可能となる中で、我が国経済の需要と供給の状況、地方消費税率の引上げによる経済への影響等を踏まえ、成長戦略並びに事前防災及び減災等に資する分野に資金を重点的に配分することなど、我が国経済の成長等に向けた施策を検討する。
suppl-4241-69/art-19/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-19/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-19/par-2
Through the implementation of a drastic reform of the tax system, etc., under circumstances in which flexible responses by fiscal means become possible, measures toward the growth, etc. of the Japanese economy, such as concentrating funds in fields that contribute to growth strategies and to advance disaster prevention, disaster mitigation, etc., are to be considered, taking into account the state of demand and supply in the Japanese economy, the impact of raising the local consumption tax rate on the economy, and so on.
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## Cites
- suppl-4241-69/art-1/par-1/item-1: 附則第十九条 → 地方税法 附則第十九条 (Supplementary Provisions, Article 19), suppl-4241-69/art-19 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-19 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-19
- suppl-4241-69/art-1/par-1/item-3: 附則第八条から第十三条まで → 地方税法 附則第十条 (Supplementary Provisions, Article 10), suppl-4241-69/art-10 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-10
- suppl-4241-69/art-1/par-1/item-3: 附則第八条から第十三条まで → 地方税法 附則第十一条 (Supplementary Provisions, Article 11), suppl-4241-69/art-11 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11
- suppl-4241-69/art-1/par-1/item-3: 附則第八条から第十三条まで → 地方税法 附則第十二条 (Supplementary Provisions, Article 12), suppl-4241-69/art-12 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-12
- suppl-4241-69/art-1/par-1/item-3: 附則第八条から第十三条まで → 地方税法 附則第十三条 (Supplementary Provisions, Article 13), suppl-4241-69/art-13 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-13
- suppl-4241-69/art-1/par-1/item-3: 附則第八条から第十三条まで → 地方税法 附則第八条 (Supplementary Provisions, Article 8), suppl-4241-69/art-8 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-8
- suppl-4241-69/art-1/par-1/item-3: 附則第八条から第十三条まで → 地方税法 附則第九条 (Supplementary Provisions, Article 9), suppl-4241-69/art-9 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-9
- suppl-4241-69/art-2/par-1: 地方税法第七十二条の七十七第一号 → 地方税法 第七十二条の七十七第一項第一号 (Article 72-77, paragraph (1), item (i)), art-72-77/par-1/item-1 — https://japanlaw.org/en/local-tax-act/art-72-77/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-77/par-1/item-1
- suppl-4241-69/art-2/par-1: 消費税法（昭和六十三年法律第百八号）第二条第一項第九号 → 消費税法 第二条第一項第九号 (Article 2, paragraph (1), item (ix)), art-2/par-1/item-9 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-9 · https://japanlaw.org/l/363AC0000000108/art-2/par-1/item-9
- suppl-4241-69/art-2/par-1: 同項第二号 → 消費税法 第二条第一項第二号 (Article 2, paragraph (1), item (ii)), art-2/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-2/par-1/item-2
- suppl-4241-69/art-2/par-1: 同項第十一号 → 消費税法 第二条第一項第十一号 (Article 2, paragraph (1), item (xi)), art-2/par-1/item-11 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-11 · https://japanlaw.org/l/363AC0000000108/art-2/par-1/item-11
- suppl-4241-69/art-3/par-1: 新地方税法附則第九条の五 → 地方税法 附則第九条の五 (Supplementary Provisions, Article 9-5), suppl-3251-226/art-9-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-5
- suppl-4241-69/art-3/par-1: 第九条の六第一項 → 地方税法 附則第九条の六第一項 (Supplementary Provisions, Article 9-6, paragraph (1)), suppl-3251-226/art-9-6/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-6/par-1
- suppl-4241-69/art-3/par-1: 新地方税法第七十二条の八十七 → 地方税法 第七十二条の八十七 (Article 72-87), art-72-87 — https://japanlaw.org/en/local-tax-act/art-72-87 · https://japanlaw.org/l/325AC0000000226/art-72-87
- suppl-4241-69/art-3/par-1: 消費税法第四十二条第一項 → 消費税法 第四十二条第一項 (Article 42, paragraph (1)), art-42/par-1 — https://japanlaw.org/en/consumption-tax-act/art-42/par-1 · https://japanlaw.org/l/363AC0000000108/art-42/par-1
- suppl-4241-69/art-3/par-1: 第四項 → 消費税法 第四十二条第四項 (Article 42, paragraph (4)), art-42/par-4 — https://japanlaw.org/en/consumption-tax-act/art-42/par-4 · https://japanlaw.org/l/363AC0000000108/art-42/par-4
- suppl-4241-69/art-3/par-1: 第六項 → 消費税法 第四十二条第六項 (Article 42, paragraph (6)), art-42/par-6 — https://japanlaw.org/en/consumption-tax-act/art-42/par-6 · https://japanlaw.org/l/363AC0000000108/art-42/par-6
- suppl-4241-69/art-4/par-1: 新地方税法附則第九条の五 → 地方税法 附則第九条の五 (Supplementary Provisions, Article 9-5), suppl-3251-226/art-9-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-5
- suppl-4241-69/art-4/par-1: 第九条の六第一項 → 地方税法 附則第九条の六第一項 (Supplementary Provisions, Article 9-6, paragraph (1)), suppl-3251-226/art-9-6/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-6/par-1
- suppl-4241-69/art-4/par-1: 新地方税法第七十二条の八十七 → 地方税法 第七十二条の八十七 (Article 72-87), art-72-87 — https://japanlaw.org/en/local-tax-act/art-72-87 · https://japanlaw.org/l/325AC0000000226/art-72-87
- suppl-4241-69/art-4/par-1: 消費税法第四十二条第一項 → 消費税法 第四十二条第一項 (Article 42, paragraph (1)), art-42/par-1 — https://japanlaw.org/en/consumption-tax-act/art-42/par-1 · https://japanlaw.org/l/363AC0000000108/art-42/par-1
- suppl-4241-69/art-4/par-1: 第四項 → 消費税法 第四十二条第四項 (Article 42, paragraph (4)), art-42/par-4 — https://japanlaw.org/en/consumption-tax-act/art-42/par-4 · https://japanlaw.org/l/363AC0000000108/art-42/par-4
- suppl-4241-69/art-4/par-1: 第六項 → 消費税法 第四十二条第六項 (Article 42, paragraph (6)), art-42/par-6 — https://japanlaw.org/en/consumption-tax-act/art-42/par-6 · https://japanlaw.org/l/363AC0000000108/art-42/par-6
- suppl-4241-69/art-4/par-1: 消費税法第四十三条第一項第四号 → 消費税法 第四十三条第一項第四号 (Article 43, paragraph (1), item (iv)), art-43/par-1/item-4 — https://japanlaw.org/en/consumption-tax-act/art-43/par-1/item-4 · https://japanlaw.org/l/363AC0000000108/art-43/par-1/item-4
- suppl-4241-69/art-4/par-1: 第一項 → 地方税法 第七十二条の八十七第一項 (Article 72-87, paragraph (1)), art-72-87/par-1 — https://japanlaw.org/en/local-tax-act/art-72-87/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-87/par-1
- suppl-4241-69/art-4/par-1: 社会保障の安定財源の確保等を図る税制の抜本的な改革を行うための地方税法及び地方交付税法の一部を改正する法律（平成二十四年法律第六十九号。以下この条において「地方税法等改正法」という。）附則第五条第一項第一号 → 地方税法 附則第五条第一項第一号 (Supplementary Provisions, Article 5, paragraph (1), item (i)), suppl-4241-69/art-5/par-1/item-1 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-5/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-5/par-1/item-1
- suppl-4241-69/art-4/par-1: 同項第二号 → 地方税法 附則第五条第一項第二号 (Supplementary Provisions, Article 5, paragraph (1), item (ii)), suppl-4241-69/art-5/par-1/item-2 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-5/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-5/par-1/item-2
- suppl-4241-69/art-4/par-1: 消費税法第四十三条第一項 → 消費税法 第四十三条第一項 (Article 43, paragraph (1)), art-43/par-1 — https://japanlaw.org/en/consumption-tax-act/art-43/par-1 · https://japanlaw.org/l/363AC0000000108/art-43/par-1
- suppl-4241-69/art-4/par-1: 地方税法等改正法附則第五条第一項 → 地方税法 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-4241-69/art-5/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-5/par-1
- suppl-4241-69/art-4/par-1: 次条第一項 → 地方税法 第七十二条の八十八第一項 (Article 72-88, paragraph (1)), art-72-88/par-1 — https://japanlaw.org/en/local-tax-act/art-72-88/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-88/par-1
- suppl-4241-69/art-4/par-1: 第二項 → 地方税法 第七十二条の八十七第二項 (Article 72-87, paragraph (2)), art-72-87/par-2 — https://japanlaw.org/en/local-tax-act/art-72-87/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-87/par-2
- suppl-4241-69/art-4/par-1: 同法第四十三条第一項 → 地方税法 第四十三条第一項 (Article 43, paragraph (1)), art-43/par-1 — https://japanlaw.org/en/local-tax-act/art-43/par-1 · https://japanlaw.org/l/325AC0000000226/art-43/par-1
- suppl-4241-69/art-4/par-1: 第三項 → 地方税法 第七十二条の八十七第三項 (Article 72-87, paragraph (3)), art-72-87/par-3 — https://japanlaw.org/en/local-tax-act/art-72-87/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-87/par-3
- suppl-4241-69/art-4/par-2: 前項 → 地方税法 附則第四条第一項 (Supplementary Provisions, Article 4, paragraph (1)), suppl-4241-69/art-4/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-4/par-1
- suppl-4241-69/art-4/par-2: 消費税法改正法第二条 → e-Gov law 424AC0000000068, 第二条 (Article 2), art-2 — not held in this collection
- suppl-4241-69/art-4/par-3: 第一項 → 地方税法 附則第四条第一項 (Supplementary Provisions, Article 4, paragraph (1)), suppl-4241-69/art-4/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-4/par-1
- suppl-4241-69/art-4/par-3/item-1: 消費税法第二条第一項第十二号 → 消費税法 第二条第一項第十二号 (Article 2, paragraph (1), item (xii)), art-2/par-1/item-12 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-12 · https://japanlaw.org/l/363AC0000000108/art-2/par-1/item-12
- suppl-4241-69/art-4/par-3/item-5: 前各号 → 地方税法 附則第四条第三項第一号 (Supplementary Provisions, Article 4, paragraph (3), item (i)), suppl-4241-69/art-4/par-3/item-1 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-4/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-4/par-3/item-1
- suppl-4241-69/art-4/par-3/item-5: 前各号 → 地方税法 附則第四条第三項第二号 (Supplementary Provisions, Article 4, paragraph (3), item (ii)), suppl-4241-69/art-4/par-3/item-2 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-4/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-4/par-3/item-2
- suppl-4241-69/art-4/par-3/item-5: 前各号 → 地方税法 附則第四条第三項第三号 (Supplementary Provisions, Article 4, paragraph (3), item (iii)), suppl-4241-69/art-4/par-3/item-3 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-4/par-3/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-4/par-3/item-3
- suppl-4241-69/art-4/par-3/item-5: 前各号 → 地方税法 附則第四条第三項第四号 (Supplementary Provisions, Article 4, paragraph (3), item (iv)), suppl-4241-69/art-4/par-3/item-4 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-4/par-3/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-4/par-3/item-4
- suppl-4241-69/art-5/par-1: 新地方税法附則第九条の五 → 地方税法 附則第九条の五 (Supplementary Provisions, Article 9-5), suppl-3251-226/art-9-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-5
- suppl-4241-69/art-5/par-1: 第九条の六第一項 → 地方税法 附則第九条の六第一項 (Supplementary Provisions, Article 9-6, paragraph (1)), suppl-3251-226/art-9-6/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-6/par-1
- suppl-4241-69/art-5/par-1: 新地方税法第七十二条の八十八第一項 → 地方税法 第七十二条の八十八第一項 (Article 72-88, paragraph (1)), art-72-88/par-1 — https://japanlaw.org/en/local-tax-act/art-72-88/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-88/par-1
- suppl-4241-69/art-5/par-1: 地方税法第七十二条の七十八第三項 → 地方税法 第七十二条の七十八第三項 (Article 72-78, paragraph (3)), art-72-78/par-3 — https://japanlaw.org/en/local-tax-act/art-72-78/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-78/par-3
- suppl-4241-69/art-5/par-1: 前条第二項 → 地方税法 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-4241-69/art-4/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-4/par-2
- suppl-4241-69/art-5/par-1: 同条第三項 → 地方税法 附則第四条第三項 (Supplementary Provisions, Article 4, paragraph (3)), suppl-4241-69/art-4/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-4/par-3
- suppl-4241-69/art-5/par-1: 第二号 → 地方税法 附則第四条第三項第二号 (Supplementary Provisions, Article 4, paragraph (3), item (ii)), suppl-4241-69/art-4/par-3/item-2 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-4/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-4/par-3/item-2
- suppl-4241-69/art-5/par-1: 第一号 → 地方税法 附則第四条第三項第一号 (Supplementary Provisions, Article 4, paragraph (3), item (i)), suppl-4241-69/art-4/par-3/item-1 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-4/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-4/par-3/item-1
- suppl-4241-69/art-5/par-1: 社会保障の安定財源の確保等を図る税制の抜本的な改革を行うための地方税法及び地方交付税法の一部を改正する法律（平成二十四年法律第六十九号）附則第五条第一項第一号 → 地方税法 附則第五条第一項第一号 (Supplementary Provisions, Article 5, paragraph (1), item (i)), suppl-4241-69/art-5/par-1/item-1 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-5/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-5/par-1/item-1
- suppl-4241-69/art-5/par-1: 同項第二号 → 地方税法 附則第五条第一項第二号 (Supplementary Provisions, Article 5, paragraph (1), item (ii)), suppl-4241-69/art-5/par-1/item-2 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-5/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-5/par-1/item-2
- suppl-4241-69/art-5/par-1/item-1/sub-1: 前条第二項 → 地方税法 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-4241-69/art-4/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-4/par-2
- suppl-4241-69/art-5/par-1/item-1/sub-2: 消費税法第二条第一項第八号の二 → 消費税法 第二条第一項第八号の二 (Article 2, paragraph (1), item (viii-2)), art-2/par-1/item-8-2 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-8-2 · https://japanlaw.org/l/363AC0000000108/art-2/par-1/item-8-2
- suppl-4241-69/art-5/par-1/item-1/sub-2: 同法第五条第一項 → 消費税法 第五条第一項 (Article 5, paragraph (1)), art-5/par-1 — https://japanlaw.org/en/consumption-tax-act/art-5/par-1 · https://japanlaw.org/l/363AC0000000108/art-5/par-1
- suppl-4241-69/art-5/par-1/item-1/sub-2: 前条第二項 → 地方税法 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-4241-69/art-4/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-4/par-2
- suppl-4241-69/art-5/par-1/item-2/sub-1: 前条第三項 → 地方税法 附則第四条第三項 (Supplementary Provisions, Article 4, paragraph (3)), suppl-4241-69/art-4/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-4/par-3
- suppl-4241-69/art-5/par-1/item-2/sub-1: 消費税法改正法第二条 → e-Gov law 424AC0000000068, 第二条 (Article 2), art-2 — not held in this collection
- suppl-4241-69/art-5/par-1/item-2/sub-1: 消費税法第四十五条第一項第二号 → 消費税法 第四十五条第一項第二号 (Article 45, paragraph (1), item (ii)), art-45/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-45/par-1/item-2
- suppl-4241-69/art-5/par-1/item-2/sub-1: 同項第三号 → 消費税法 第四十五条第一項第三号 (Article 45, paragraph (1), item (iii)), art-45/par-1/item-3 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1/item-3 · https://japanlaw.org/l/363AC0000000108/art-45/par-1/item-3
- suppl-4241-69/art-5/par-1/item-2/sub-2: 前条第三項 → 地方税法 附則第四条第三項 (Supplementary Provisions, Article 4, paragraph (3)), suppl-4241-69/art-4/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-4/par-3
- suppl-4241-69/art-5/par-1/item-2/sub-2: 消費税法第四十五条第一項第二号 → 消費税法 第四十五条第一項第二号 (Article 45, paragraph (1), item (ii)), art-45/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-45/par-1/item-2
- suppl-4241-69/art-5/par-1/item-2/sub-2: 同項第三号 → 消費税法 第四十五条第一項第三号 (Article 45, paragraph (1), item (iii)), art-45/par-1/item-3 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1/item-3 · https://japanlaw.org/l/363AC0000000108/art-45/par-1/item-3
- suppl-4241-69/art-5/par-2: 新地方税法附則第九条の五 → 地方税法 附則第九条の五 (Supplementary Provisions, Article 9-5), suppl-3251-226/art-9-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-5
- suppl-4241-69/art-5/par-2: 第九条の六第一項 → 地方税法 附則第九条の六第一項 (Supplementary Provisions, Article 9-6, paragraph (1)), suppl-3251-226/art-9-6/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-6/par-1
- suppl-4241-69/art-5/par-2: 新地方税法第七十二条の八十八第一項 → 地方税法 第七十二条の八十八第一項 (Article 72-88, paragraph (1)), art-72-88/par-1 — https://japanlaw.org/en/local-tax-act/art-72-88/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-88/par-1
- suppl-4241-69/art-5/par-2: 消費税法第四十五条第一項 → 消費税法 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1 · https://japanlaw.org/l/363AC0000000108/art-45/par-1
- suppl-4241-69/art-5/par-2: 同項第四号 → 消費税法 第四十五条第一項第四号 (Article 45, paragraph (1), item (iv)), art-45/par-1/item-4 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1/item-4 · https://japanlaw.org/l/363AC0000000108/art-45/par-1/item-4
- suppl-4241-69/art-5/par-2: 前条第二項 → 地方税法 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-4241-69/art-4/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-4/par-2
- suppl-4241-69/art-5/par-2: 同条第三項 → 地方税法 附則第四条第三項 (Supplementary Provisions, Article 4, paragraph (3)), suppl-4241-69/art-4/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-4/par-3
- suppl-4241-69/art-5/par-2: 前項第二号 → 地方税法 附則第五条第一項第二号 (Supplementary Provisions, Article 5, paragraph (1), item (ii)), suppl-4241-69/art-5/par-1/item-2 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-5/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-5/par-1/item-2
- suppl-4241-69/art-5/par-2: 同項第一号 → 地方税法 附則第五条第一項第一号 (Supplementary Provisions, Article 5, paragraph (1), item (i)), suppl-4241-69/art-5/par-1/item-1 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-5/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-5/par-1/item-1
- suppl-4241-69/art-5/par-2: 新地方税法第七十二条の八十八第二項 → 地方税法 第七十二条の八十八第二項 (Article 72-88, paragraph (2)), art-72-88/par-2 — https://japanlaw.org/en/local-tax-act/art-72-88/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-88/par-2
- suppl-4241-69/art-5/par-3: 新地方税法附則第九条の五 → 地方税法 附則第九条の五 (Supplementary Provisions, Article 9-5), suppl-3251-226/art-9-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-5
- suppl-4241-69/art-5/par-3: 新地方税法第七十二条の八十八第二項 → 地方税法 第七十二条の八十八第二項 (Article 72-88, paragraph (2)), art-72-88/par-2 — https://japanlaw.org/en/local-tax-act/art-72-88/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-88/par-2
- suppl-4241-69/art-5/par-3: 消費税法第四十五条第一項 → 消費税法 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1 · https://japanlaw.org/l/363AC0000000108/art-45/par-1
- suppl-4241-69/art-5/par-3: 前条第二項 → 地方税法 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-4241-69/art-4/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-4/par-2
- suppl-4241-69/art-5/par-3: 同条第三項 → 地方税法 附則第四条第三項 (Supplementary Provisions, Article 4, paragraph (3)), suppl-4241-69/art-4/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-4/par-3
- suppl-4241-69/art-5/par-3: 第一項第二号 → 地方税法 附則第五条第一項第二号 (Supplementary Provisions, Article 5, paragraph (1), item (ii)), suppl-4241-69/art-5/par-1/item-2 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-5/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-5/par-1/item-2
- suppl-4241-69/art-5/par-3: 同項第一号 → 地方税法 附則第五条第一項第一号 (Supplementary Provisions, Article 5, paragraph (1), item (i)), suppl-4241-69/art-5/par-1/item-1 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-5/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-5/par-1/item-1
- suppl-4241-69/art-5/par-4: 新地方税法附則第九条の五 → 地方税法 附則第九条の五 (Supplementary Provisions, Article 9-5), suppl-3251-226/art-9-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-5
- suppl-4241-69/art-5/par-4: 新地方税法第七十二条の八十八第二項 → 地方税法 第七十二条の八十八第二項 (Article 72-88, paragraph (2)), art-72-88/par-2 — https://japanlaw.org/en/local-tax-act/art-72-88/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-88/par-2
- suppl-4241-69/art-5/par-4: 消費税法第四十五条第一項 → 消費税法 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1 · https://japanlaw.org/l/363AC0000000108/art-45/par-1
- suppl-4241-69/art-5/par-4: 同項第五号 → 消費税法 第四十五条第一項第五号 (Article 45, paragraph (1), item (v)), art-45/par-1/item-5 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1/item-5 · https://japanlaw.org/l/363AC0000000108/art-45/par-1/item-5
- suppl-4241-69/art-5/par-4: 前条第二項 → 地方税法 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-4241-69/art-4/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-4/par-2
- suppl-4241-69/art-5/par-4: 同条第三項 → 地方税法 附則第四条第三項 (Supplementary Provisions, Article 4, paragraph (3)), suppl-4241-69/art-4/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-4/par-3
- suppl-4241-69/art-5/par-4: 第一項第二号 → 地方税法 附則第五条第一項第二号 (Supplementary Provisions, Article 5, paragraph (1), item (ii)), suppl-4241-69/art-5/par-1/item-2 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-5/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-5/par-1/item-2
- suppl-4241-69/art-5/par-4: 同項第一号 → 地方税法 附則第五条第一項第一号 (Supplementary Provisions, Article 5, paragraph (1), item (i)), suppl-4241-69/art-5/par-1/item-1 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-5/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-5/par-1/item-1
- suppl-4241-69/art-5/par-4: 第九条の六第一項 → 地方税法 附則第九条の六第一項 (Supplementary Provisions, Article 9-6, paragraph (1)), suppl-3251-226/art-9-6/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-6/par-1
- suppl-4241-69/art-5/par-4: 新地方税法第七十二条の八十八第一項 → 地方税法 第七十二条の八十八第一項 (Article 72-88, paragraph (1)), art-72-88/par-1 — https://japanlaw.org/en/local-tax-act/art-72-88/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-88/par-1
- suppl-4241-69/art-5/par-5: 新地方税法附則第九条の五 → 地方税法 附則第九条の五 (Supplementary Provisions, Article 9-5), suppl-3251-226/art-9-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-5
- suppl-4241-69/art-5/par-5: 新地方税法第七十二条の八十八第二項 → 地方税法 第七十二条の八十八第二項 (Article 72-88, paragraph (2)), art-72-88/par-2 — https://japanlaw.org/en/local-tax-act/art-72-88/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-88/par-2
- suppl-4241-69/art-5/par-5: 消費税法第四十六条第一項 → 消費税法 第四十六条第一項 (Article 46, paragraph (1)), art-46/par-1 — https://japanlaw.org/en/consumption-tax-act/art-46/par-1 · https://japanlaw.org/l/363AC0000000108/art-46/par-1
- suppl-4241-69/art-5/par-5: 前条第三項 → 地方税法 附則第四条第三項 (Supplementary Provisions, Article 4, paragraph (3)), suppl-4241-69/art-4/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-4/par-3
- suppl-4241-69/art-5/par-5: 社会保障の安定財源の確保等を図る税制の抜本的な改革を行うための地方税法及び地方交付税法の一部を改正する法律（平成二十四年法律第六十九号）附則第五条第一項第二号 → 地方税法 附則第五条第一項第二号 (Supplementary Provisions, Article 5, paragraph (1), item (ii)), suppl-4241-69/art-5/par-1/item-2 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-5/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-5/par-1/item-2
- suppl-4241-69/art-5/par-6: 前各項 → 地方税法 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-4241-69/art-5/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-5/par-1
- suppl-4241-69/art-5/par-6: 前各項 → 地方税法 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-4241-69/art-5/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-5/par-2
- suppl-4241-69/art-5/par-6: 前各項 → 地方税法 附則第五条第三項 (Supplementary Provisions, Article 5, paragraph (3)), suppl-4241-69/art-5/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-5/par-3
- suppl-4241-69/art-5/par-6: 前各項 → 地方税法 附則第五条第四項 (Supplementary Provisions, Article 5, paragraph (4)), suppl-4241-69/art-5/par-4 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-5/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-5/par-4
- suppl-4241-69/art-5/par-6: 前各項 → 地方税法 附則第五条第五項 (Supplementary Provisions, Article 5, paragraph (5)), suppl-4241-69/art-5/par-5 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-5/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-5/par-5
- suppl-4241-69/art-6/par-1: 新地方税法附則第九条の十五 → 地方税法 附則第九条の十五 (Supplementary Provisions, Article 9-15), suppl-3251-226/art-9-15 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-15 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-15
- suppl-4241-69/art-6/par-1: 新地方税法第七十二条の百十四から第七十二条の百十六まで → 地方税法 第七十二条の百十四 (Article 72-114), art-72-114 — https://japanlaw.org/en/local-tax-act/art-72-114 · https://japanlaw.org/l/325AC0000000226/art-72-114
- suppl-4241-69/art-6/par-1: 新地方税法第七十二条の百十四から第七十二条の百十六まで → 地方税法 第七十二条の百十五 (Article 72-115), art-72-115 — https://japanlaw.org/en/local-tax-act/art-72-115 · https://japanlaw.org/l/325AC0000000226/art-72-115
- suppl-4241-69/art-6/par-1: 新地方税法第七十二条の百十四から第七十二条の百十六まで → 地方税法 第七十二条の百十六 (Article 72-116), art-72-116 — https://japanlaw.org/en/local-tax-act/art-72-116 · https://japanlaw.org/l/325AC0000000226/art-72-116
- suppl-4241-69/art-6/par-1: 附則第二条 → 地方税法 附則第二条 (Supplementary Provisions, Article 2), suppl-4241-69/art-2 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-2
- suppl-4241-69/art-6/par-1: 新地方税法第七十二条の百十四第一項 → 地方税法 第七十二条の百十四第一項 (Article 72-114, paragraph (1)), art-72-114/par-1 — https://japanlaw.org/en/local-tax-act/art-72-114/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-114/par-1
- suppl-4241-69/art-6/par-1: 第七十二条の百三第三項 → 地方税法 第七十二条の百三第三項 (Article 72-103, paragraph (3)), art-72-103/par-3 — https://japanlaw.org/en/local-tax-act/art-72-103/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-103/par-3
- suppl-4241-69/art-6/par-1: 次条第一項 → 地方税法 第七十二条の百十五第一項 (Article 72-115, paragraph (1)), art-72-115/par-1 — https://japanlaw.org/en/local-tax-act/art-72-115/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-115/par-1
- suppl-4241-69/art-6/par-1: 地方税法等改正法第一条 → e-Gov law 424AC0000000069, 第一条 (Article 1), art-1 — not held in this collection
- suppl-4241-69/art-6/par-1: 附則第九条の六第三項 → 地方税法 附則第九条の六第三項 (Supplementary Provisions, Article 9-6, paragraph (3)), suppl-3251-226/art-9-6/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-6/par-3
- suppl-4241-69/art-6/par-1: 前条第一項 → 地方税法 第七十二条の百十三第一項 (Article 72-113, paragraph (1)), art-72-113/par-1 — https://japanlaw.org/en/local-tax-act/art-72-113/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-113/par-1
- suppl-4241-69/art-6/par-1: 附則第九条の十四第一項 → 地方税法 附則第九条の十四第一項 (Supplementary Provisions, Article 9-14, paragraph (1)), suppl-3251-226/art-9-14/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-14/par-1
- suppl-4241-69/art-7/par-1: 新地方税法附則第九条の十五 → 地方税法 附則第九条の十五 (Supplementary Provisions, Article 9-15), suppl-3251-226/art-9-15 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-15 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-15
- suppl-4241-69/art-7/par-1: 新地方税法第七十二条の百十四から第七十二条の百十六まで → 地方税法 第七十二条の百十四 (Article 72-114), art-72-114 — https://japanlaw.org/en/local-tax-act/art-72-114 · https://japanlaw.org/l/325AC0000000226/art-72-114
- suppl-4241-69/art-7/par-1: 新地方税法第七十二条の百十四から第七十二条の百十六まで → 地方税法 第七十二条の百十五 (Article 72-115), art-72-115 — https://japanlaw.org/en/local-tax-act/art-72-115 · https://japanlaw.org/l/325AC0000000226/art-72-115
- suppl-4241-69/art-7/par-1: 新地方税法第七十二条の百十四から第七十二条の百十六まで → 地方税法 第七十二条の百十六 (Article 72-116), art-72-116 — https://japanlaw.org/en/local-tax-act/art-72-116 · https://japanlaw.org/l/325AC0000000226/art-72-116
- suppl-4241-69/art-7/par-1: 前条 → 地方税法 附則第六条 (Supplementary Provisions, Article 6), suppl-4241-69/art-6 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-6
- suppl-4241-69/art-7/par-1: この条 → 地方税法 附則第七条 (Supplementary Provisions, Article 7), suppl-4241-69/art-7 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-7
- suppl-4241-69/art-7/par-1: 新地方税法第七十二条の百十四第一項 → 地方税法 第七十二条の百十四第一項 (Article 72-114, paragraph (1)), art-72-114/par-1 — https://japanlaw.org/en/local-tax-act/art-72-114/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-114/par-1
- suppl-4241-69/art-7/par-1: 第七十二条の百十五第一項 → 地方税法 第七十二条の百十五第一項 (Article 72-115, paragraph (1)), art-72-115/par-1 — https://japanlaw.org/en/local-tax-act/art-72-115/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-115/par-1
- suppl-4241-69/art-7/par-1: 新地方税法第七十二条の百十四第二項 → 地方税法 第七十二条の百十四第二項 (Article 72-114, paragraph (2)), art-72-114/par-2 — https://japanlaw.org/en/local-tax-act/art-72-114/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-114/par-2
- suppl-4241-69/art-7/par-1: 第七十二条の百十五第二項 → 地方税法 第七十二条の百十五第二項 (Article 72-115, paragraph (2)), art-72-115/par-2 — https://japanlaw.org/en/local-tax-act/art-72-115/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-115/par-2
- suppl-4241-69/art-8/par-1: 附則第一条第三号 → 地方税法 附則第一条第一項第三号 (Supplementary Provisions, Article 1, paragraph (1), item (iii)), suppl-4241-69/art-1/par-1/item-3 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-1/par-1/item-3
- suppl-4241-69/art-9/par-1: 元年新地方税法附則第九条の五 → 地方税法 附則第九条の五 (Supplementary Provisions, Article 9-5), suppl-3251-226/art-9-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-5
- suppl-4241-69/art-9/par-1: 第九条の六第一項 → 地方税法 附則第九条の六第一項 (Supplementary Provisions, Article 9-6, paragraph (1)), suppl-3251-226/art-9-6/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-6/par-1
- suppl-4241-69/art-9/par-1: 元年新地方税法第七十二条の八十七 → 地方税法 第七十二条の八十七 (Article 72-87), art-72-87 — https://japanlaw.org/en/local-tax-act/art-72-87 · https://japanlaw.org/l/325AC0000000226/art-72-87
- suppl-4241-69/art-9/par-1: 消費税法第四十二条第一項 → 消費税法 第四十二条第一項 (Article 42, paragraph (1)), art-42/par-1 — https://japanlaw.org/en/consumption-tax-act/art-42/par-1 · https://japanlaw.org/l/363AC0000000108/art-42/par-1
- suppl-4241-69/art-9/par-1: 第四項 → 消費税法 第四十二条第四項 (Article 42, paragraph (4)), art-42/par-4 — https://japanlaw.org/en/consumption-tax-act/art-42/par-4 · https://japanlaw.org/l/363AC0000000108/art-42/par-4
- suppl-4241-69/art-9/par-1: 第六項 → 消費税法 第四十二条第六項 (Article 42, paragraph (6)), art-42/par-6 — https://japanlaw.org/en/consumption-tax-act/art-42/par-6 · https://japanlaw.org/l/363AC0000000108/art-42/par-6
- suppl-4241-69/art-10/par-1: 元年新地方税法附則第九条の五 → 地方税法 附則第九条の五 (Supplementary Provisions, Article 9-5), suppl-3251-226/art-9-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-5
- suppl-4241-69/art-10/par-1: 第九条の六第一項 → 地方税法 附則第九条の六第一項 (Supplementary Provisions, Article 9-6, paragraph (1)), suppl-3251-226/art-9-6/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-6/par-1
- suppl-4241-69/art-10/par-1: 元年新地方税法第七十二条の八十七 → 地方税法 第七十二条の八十七 (Article 72-87), art-72-87 — https://japanlaw.org/en/local-tax-act/art-72-87 · https://japanlaw.org/l/325AC0000000226/art-72-87
- suppl-4241-69/art-10/par-1: 消費税法第四十二条第一項 → 消費税法 第四十二条第一項 (Article 42, paragraph (1)), art-42/par-1 — https://japanlaw.org/en/consumption-tax-act/art-42/par-1 · https://japanlaw.org/l/363AC0000000108/art-42/par-1
- suppl-4241-69/art-10/par-1: 第四項 → 消費税法 第四十二条第四項 (Article 42, paragraph (4)), art-42/par-4 — https://japanlaw.org/en/consumption-tax-act/art-42/par-4 · https://japanlaw.org/l/363AC0000000108/art-42/par-4
- suppl-4241-69/art-10/par-1: 第六項 → 消費税法 第四十二条第六項 (Article 42, paragraph (6)), art-42/par-6 — https://japanlaw.org/en/consumption-tax-act/art-42/par-6 · https://japanlaw.org/l/363AC0000000108/art-42/par-6
- suppl-4241-69/art-10/par-1: 消費税法第四十三条第一項第四号 → 消費税法 第四十三条第一項第四号 (Article 43, paragraph (1), item (iv)), art-43/par-1/item-4 — https://japanlaw.org/en/consumption-tax-act/art-43/par-1/item-4 · https://japanlaw.org/l/363AC0000000108/art-43/par-1/item-4
- suppl-4241-69/art-10/par-1: 附則第四条第二項 → 地方税法 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-4241-69/art-4/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-4/par-2
- suppl-4241-69/art-10/par-1: 同条第三項 → 地方税法 附則第四条第三項 (Supplementary Provisions, Article 4, paragraph (3)), suppl-4241-69/art-4/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-4/par-3
- suppl-4241-69/art-10/par-1: 第一項 → 地方税法 第七十二条の八十七第一項 (Article 72-87, paragraph (1)), art-72-87/par-1 — https://japanlaw.org/en/local-tax-act/art-72-87/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-87/par-1
- suppl-4241-69/art-10/par-1: 社会保障の安定財源の確保等を図る税制の抜本的な改革を行うための地方税法及び地方交付税法の一部を改正する法律（平成二十四年法律第六十九号。以下この条において「地方税法等改正法」という。）附則第十一条第一項第一号 → 地方税法 附則第十一条第一項第一号 (Supplementary Provisions, Article 11, paragraph (1), item (i)), suppl-4241-69/art-11/par-1/item-1 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-11/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11/par-1/item-1
- suppl-4241-69/art-10/par-1: 同項第二号 → 地方税法 附則第十一条第一項第二号 (Supplementary Provisions, Article 11, paragraph (1), item (ii)), suppl-4241-69/art-11/par-1/item-2 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-11/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11/par-1/item-2
- suppl-4241-69/art-10/par-1: 消費税法第四十三条第一項 → 消費税法 第四十三条第一項 (Article 43, paragraph (1)), art-43/par-1 — https://japanlaw.org/en/consumption-tax-act/art-43/par-1 · https://japanlaw.org/l/363AC0000000108/art-43/par-1
- suppl-4241-69/art-10/par-1: 地方税法等改正法附則第十一条第一項 → 地方税法 附則第十一条第一項 (Supplementary Provisions, Article 11, paragraph (1)), suppl-4241-69/art-11/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11/par-1
- suppl-4241-69/art-10/par-1: 次条第一項 → 地方税法 第七十二条の八十八第一項 (Article 72-88, paragraph (1)), art-72-88/par-1 — https://japanlaw.org/en/local-tax-act/art-72-88/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-88/par-1
- suppl-4241-69/art-10/par-1: 第二項 → 地方税法 第七十二条の八十七第二項 (Article 72-87, paragraph (2)), art-72-87/par-2 — https://japanlaw.org/en/local-tax-act/art-72-87/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-87/par-2
- suppl-4241-69/art-10/par-1: 同法第四十三条第一項 → 地方税法 第四十三条第一項 (Article 43, paragraph (1)), art-43/par-1 — https://japanlaw.org/en/local-tax-act/art-43/par-1 · https://japanlaw.org/l/325AC0000000226/art-43/par-1
- suppl-4241-69/art-10/par-1: 第三項 → 地方税法 第七十二条の八十七第三項 (Article 72-87, paragraph (3)), art-72-87/par-3 — https://japanlaw.org/en/local-tax-act/art-72-87/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-87/par-3
- suppl-4241-69/art-10/par-2: 前項 → 地方税法 附則第十条第一項 (Supplementary Provisions, Article 10, paragraph (1)), suppl-4241-69/art-10/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-10/par-1
- suppl-4241-69/art-10/par-2: 消費税法改正法第三条 → e-Gov law 424AC0000000068, 第三条 (Article 3), art-3 — not held in this collection
- suppl-4241-69/art-10/par-2: 次項 → 地方税法 附則第十条第三項 (Supplementary Provisions, Article 10, paragraph (3)), suppl-4241-69/art-10/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-10/par-3
- suppl-4241-69/art-10/par-2: 次条第一項 → 地方税法 附則第十一条第一項 (Supplementary Provisions, Article 11, paragraph (1)), suppl-4241-69/art-11/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11/par-1
- suppl-4241-69/art-10/par-3: 第一項 → 地方税法 附則第十条第一項 (Supplementary Provisions, Article 10, paragraph (1)), suppl-4241-69/art-10/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-10/par-1
- suppl-4241-69/art-10/par-3/item-5: 前各号 → 地方税法 附則第十条第三項第一号 (Supplementary Provisions, Article 10, paragraph (3), item (i)), suppl-4241-69/art-10/par-3/item-1 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-10/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-10/par-3/item-1
- suppl-4241-69/art-10/par-3/item-5: 前各号 → 地方税法 附則第十条第三項第二号 (Supplementary Provisions, Article 10, paragraph (3), item (ii)), suppl-4241-69/art-10/par-3/item-2 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-10/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-10/par-3/item-2
- suppl-4241-69/art-10/par-3/item-5: 前各号 → 地方税法 附則第十条第三項第三号 (Supplementary Provisions, Article 10, paragraph (3), item (iii)), suppl-4241-69/art-10/par-3/item-3 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-10/par-3/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-10/par-3/item-3
- suppl-4241-69/art-10/par-3/item-5: 前各号 → 地方税法 附則第十条第三項第四号 (Supplementary Provisions, Article 10, paragraph (3), item (iv)), suppl-4241-69/art-10/par-3/item-4 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-10/par-3/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-10/par-3/item-4
- suppl-4241-69/art-10/par-4: 第一項 → 地方税法 附則第十条第一項 (Supplementary Provisions, Article 10, paragraph (1)), suppl-4241-69/art-10/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-10/par-1
- suppl-4241-69/art-10/par-4: 元年新地方税法附則第九条の五 → 地方税法 附則第九条の五 (Supplementary Provisions, Article 9-5), suppl-3251-226/art-9-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-5
- suppl-4241-69/art-10/par-4: 第九条の六第一項 → 地方税法 附則第九条の六第一項 (Supplementary Provisions, Article 9-6, paragraph (1)), suppl-3251-226/art-9-6/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-6/par-1
- suppl-4241-69/art-10/par-4: 元年新地方税法第七十二条の八十七 → 地方税法 第七十二条の八十七 (Article 72-87), art-72-87 — https://japanlaw.org/en/local-tax-act/art-72-87 · https://japanlaw.org/l/325AC0000000226/art-72-87
- suppl-4241-69/art-10/par-4: この条 → 地方税法 附則第十条 (Supplementary Provisions, Article 10), suppl-4241-69/art-10 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-10
- suppl-4241-69/art-10/par-4: 次条 → 地方税法 附則第十一条 (Supplementary Provisions, Article 11), suppl-4241-69/art-11 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11
- suppl-4241-69/art-10/par-4: 次条第六項 → 地方税法 附則第十一条第六項 (Supplementary Provisions, Article 11, paragraph (6)), suppl-4241-69/art-11/par-6 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-11/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11/par-6
- suppl-4241-69/art-10/par-4: 第七項 → 地方税法 附則第十一条第七項 (Supplementary Provisions, Article 11, paragraph (7)), suppl-4241-69/art-11/par-7 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-11/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11/par-7
- suppl-4241-69/art-11/par-1: 元年新地方税法附則第九条の五 → 地方税法 附則第九条の五 (Supplementary Provisions, Article 9-5), suppl-3251-226/art-9-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-5
- suppl-4241-69/art-11/par-1: 第九条の六第一項 → 地方税法 附則第九条の六第一項 (Supplementary Provisions, Article 9-6, paragraph (1)), suppl-3251-226/art-9-6/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-6/par-1
- suppl-4241-69/art-11/par-1: 元年新地方税法第七十二条の八十八第一項 → 地方税法 第七十二条の八十八第一項 (Article 72-88, paragraph (1)), art-72-88/par-1 — https://japanlaw.org/en/local-tax-act/art-72-88/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-88/par-1
- suppl-4241-69/art-11/par-1: 附則第四条第二項 → 地方税法 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-4241-69/art-4/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-4/par-2
- suppl-4241-69/art-11/par-1: 前条第二項 → 地方税法 附則第十条第二項 (Supplementary Provisions, Article 10, paragraph (2)), suppl-4241-69/art-10/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-10/par-2
- suppl-4241-69/art-11/par-1: 附則第四条第三項 → 地方税法 附則第四条第三項 (Supplementary Provisions, Article 4, paragraph (3)), suppl-4241-69/art-4/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-4/par-3
- suppl-4241-69/art-11/par-1: 前条第三項 → 地方税法 附則第十条第三項 (Supplementary Provisions, Article 10, paragraph (3)), suppl-4241-69/art-10/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-10/par-3
- suppl-4241-69/art-11/par-1: 第二号 → 地方税法 附則第十条第三項第二号 (Supplementary Provisions, Article 10, paragraph (3), item (ii)), suppl-4241-69/art-10/par-3/item-2 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-10/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-10/par-3/item-2
- suppl-4241-69/art-11/par-1: 第一号 → 地方税法 附則第十条第三項第一号 (Supplementary Provisions, Article 10, paragraph (3), item (i)), suppl-4241-69/art-10/par-3/item-1 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-10/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-10/par-3/item-1
- suppl-4241-69/art-11/par-1: 社会保障の安定財源の確保等を図る税制の抜本的な改革を行うための地方税法及び地方交付税法の一部を改正する法律（平成二十四年法律第六十九号）附則第十一条第一項第一号 → 地方税法 附則第十一条第一項第一号 (Supplementary Provisions, Article 11, paragraph (1), item (i)), suppl-4241-69/art-11/par-1/item-1 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-11/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11/par-1/item-1
- suppl-4241-69/art-11/par-1: 同項第二号 → 地方税法 附則第十一条第一項第二号 (Supplementary Provisions, Article 11, paragraph (1), item (ii)), suppl-4241-69/art-11/par-1/item-2 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-11/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11/par-1/item-2
- suppl-4241-69/art-11/par-1/item-1/sub-1: 附則第四条第二項 → 地方税法 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-4241-69/art-4/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-4/par-2
- suppl-4241-69/art-11/par-1/item-1/sub-2: 前条第二項 → 地方税法 附則第十条第二項 (Supplementary Provisions, Article 10, paragraph (2)), suppl-4241-69/art-10/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-10/par-2
- suppl-4241-69/art-11/par-1/item-1/sub-3: 附則第四条第二項 → 地方税法 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-4241-69/art-4/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-4/par-2
- suppl-4241-69/art-11/par-1/item-1/sub-3: 前条第二項 → 地方税法 附則第十条第二項 (Supplementary Provisions, Article 10, paragraph (2)), suppl-4241-69/art-10/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-10/par-2
- suppl-4241-69/art-11/par-1/item-2/sub-1: 附則第四条第三項 → 地方税法 附則第四条第三項 (Supplementary Provisions, Article 4, paragraph (3)), suppl-4241-69/art-4/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-4/par-3
- suppl-4241-69/art-11/par-1/item-2/sub-1: 消費税法第四十五条第一項第二号 → 消費税法 第四十五条第一項第二号 (Article 45, paragraph (1), item (ii)), art-45/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-45/par-1/item-2
- suppl-4241-69/art-11/par-1/item-2/sub-1: 同項第三号 → 消費税法 第四十五条第一項第三号 (Article 45, paragraph (1), item (iii)), art-45/par-1/item-3 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1/item-3 · https://japanlaw.org/l/363AC0000000108/art-45/par-1/item-3
- suppl-4241-69/art-11/par-1/item-2/sub-2: 前条第三項 → 地方税法 附則第十条第三項 (Supplementary Provisions, Article 10, paragraph (3)), suppl-4241-69/art-10/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-10/par-3
- suppl-4241-69/art-11/par-1/item-2/sub-2: 消費税法改正法第三条 → e-Gov law 424AC0000000068, 第三条 (Article 3), art-3 — not held in this collection
- suppl-4241-69/art-11/par-1/item-2/sub-2: 消費税法第四十五条第一項第二号 → 消費税法 第四十五条第一項第二号 (Article 45, paragraph (1), item (ii)), art-45/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-45/par-1/item-2
- suppl-4241-69/art-11/par-1/item-2/sub-2: 同項第三号 → 消費税法 第四十五条第一項第三号 (Article 45, paragraph (1), item (iii)), art-45/par-1/item-3 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1/item-3 · https://japanlaw.org/l/363AC0000000108/art-45/par-1/item-3
- suppl-4241-69/art-11/par-1/item-2/sub-3: 附則第四条第三項 → 地方税法 附則第四条第三項 (Supplementary Provisions, Article 4, paragraph (3)), suppl-4241-69/art-4/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-4/par-3
- suppl-4241-69/art-11/par-1/item-2/sub-3: 前条第三項 → 地方税法 附則第十条第三項 (Supplementary Provisions, Article 10, paragraph (3)), suppl-4241-69/art-10/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-10/par-3
- suppl-4241-69/art-11/par-1/item-2/sub-3: 消費税法第四十五条第一項第二号 → 消費税法 第四十五条第一項第二号 (Article 45, paragraph (1), item (ii)), art-45/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-45/par-1/item-2
- suppl-4241-69/art-11/par-1/item-2/sub-3: 同項第三号 → 消費税法 第四十五条第一項第三号 (Article 45, paragraph (1), item (iii)), art-45/par-1/item-3 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1/item-3 · https://japanlaw.org/l/363AC0000000108/art-45/par-1/item-3
- suppl-4241-69/art-11/par-2: 元年新地方税法附則第九条の五 → 地方税法 附則第九条の五 (Supplementary Provisions, Article 9-5), suppl-3251-226/art-9-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-5
- suppl-4241-69/art-11/par-2: 第九条の六第一項 → 地方税法 附則第九条の六第一項 (Supplementary Provisions, Article 9-6, paragraph (1)), suppl-3251-226/art-9-6/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-6/par-1
- suppl-4241-69/art-11/par-2: 元年新地方税法第七十二条の八十八第一項 → 地方税法 第七十二条の八十八第一項 (Article 72-88, paragraph (1)), art-72-88/par-1 — https://japanlaw.org/en/local-tax-act/art-72-88/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-88/par-1
- suppl-4241-69/art-11/par-2: 消費税法第四十五条第一項 → 消費税法 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1 · https://japanlaw.org/l/363AC0000000108/art-45/par-1
- suppl-4241-69/art-11/par-2: 同項第四号 → 消費税法 第四十五条第一項第四号 (Article 45, paragraph (1), item (iv)), art-45/par-1/item-4 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1/item-4 · https://japanlaw.org/l/363AC0000000108/art-45/par-1/item-4
- suppl-4241-69/art-11/par-2: 附則第四条第二項 → 地方税法 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-4241-69/art-4/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-4/par-2
- suppl-4241-69/art-11/par-2: 前条第二項 → 地方税法 附則第十条第二項 (Supplementary Provisions, Article 10, paragraph (2)), suppl-4241-69/art-10/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-10/par-2
- suppl-4241-69/art-11/par-2: 附則第四条第三項 → 地方税法 附則第四条第三項 (Supplementary Provisions, Article 4, paragraph (3)), suppl-4241-69/art-4/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-4/par-3
- suppl-4241-69/art-11/par-2: 前条第三項 → 地方税法 附則第十条第三項 (Supplementary Provisions, Article 10, paragraph (3)), suppl-4241-69/art-10/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-10/par-3
- suppl-4241-69/art-11/par-2: 前項第二号 → 地方税法 附則第十一条第一項第二号 (Supplementary Provisions, Article 11, paragraph (1), item (ii)), suppl-4241-69/art-11/par-1/item-2 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-11/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11/par-1/item-2
- suppl-4241-69/art-11/par-2: 同項第一号 → 地方税法 附則第十一条第一項第一号 (Supplementary Provisions, Article 11, paragraph (1), item (i)), suppl-4241-69/art-11/par-1/item-1 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-11/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11/par-1/item-1
- suppl-4241-69/art-11/par-2: 元年新地方税法第七十二条の八十八第二項 → 地方税法 第七十二条の八十八第二項 (Article 72-88, paragraph (2)), art-72-88/par-2 — https://japanlaw.org/en/local-tax-act/art-72-88/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-88/par-2
- suppl-4241-69/art-11/par-3: 元年新地方税法附則第九条の五 → 地方税法 附則第九条の五 (Supplementary Provisions, Article 9-5), suppl-3251-226/art-9-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-5
- suppl-4241-69/art-11/par-3: 元年新地方税法第七十二条の八十八第二項 → 地方税法 第七十二条の八十八第二項 (Article 72-88, paragraph (2)), art-72-88/par-2 — https://japanlaw.org/en/local-tax-act/art-72-88/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-88/par-2
- suppl-4241-69/art-11/par-3: 消費税法第四十五条第一項 → 消費税法 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1 · https://japanlaw.org/l/363AC0000000108/art-45/par-1
- suppl-4241-69/art-11/par-3: 附則第四条第二項 → 地方税法 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-4241-69/art-4/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-4/par-2
- suppl-4241-69/art-11/par-3: 前条第二項 → 地方税法 附則第十条第二項 (Supplementary Provisions, Article 10, paragraph (2)), suppl-4241-69/art-10/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-10/par-2
- suppl-4241-69/art-11/par-3: 附則第四条第三項 → 地方税法 附則第四条第三項 (Supplementary Provisions, Article 4, paragraph (3)), suppl-4241-69/art-4/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-4/par-3
- suppl-4241-69/art-11/par-3: 前条第三項 → 地方税法 附則第十条第三項 (Supplementary Provisions, Article 10, paragraph (3)), suppl-4241-69/art-10/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-10/par-3
- suppl-4241-69/art-11/par-3: 第一項第二号 → 地方税法 附則第十一条第一項第二号 (Supplementary Provisions, Article 11, paragraph (1), item (ii)), suppl-4241-69/art-11/par-1/item-2 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-11/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11/par-1/item-2
- suppl-4241-69/art-11/par-3: 同項第一号 → 地方税法 附則第十一条第一項第一号 (Supplementary Provisions, Article 11, paragraph (1), item (i)), suppl-4241-69/art-11/par-1/item-1 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-11/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11/par-1/item-1
- suppl-4241-69/art-11/par-4: 元年新地方税法附則第九条の五 → 地方税法 附則第九条の五 (Supplementary Provisions, Article 9-5), suppl-3251-226/art-9-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-5
- suppl-4241-69/art-11/par-4: 元年新地方税法第七十二条の八十八第二項 → 地方税法 第七十二条の八十八第二項 (Article 72-88, paragraph (2)), art-72-88/par-2 — https://japanlaw.org/en/local-tax-act/art-72-88/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-88/par-2
- suppl-4241-69/art-11/par-4: 消費税法第四十五条第一項 → 消費税法 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1 · https://japanlaw.org/l/363AC0000000108/art-45/par-1
- suppl-4241-69/art-11/par-4: 同項第五号 → 消費税法 第四十五条第一項第五号 (Article 45, paragraph (1), item (v)), art-45/par-1/item-5 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1/item-5 · https://japanlaw.org/l/363AC0000000108/art-45/par-1/item-5
- suppl-4241-69/art-11/par-4: 附則第四条第二項 → 地方税法 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-4241-69/art-4/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-4/par-2
- suppl-4241-69/art-11/par-4: 前条第二項 → 地方税法 附則第十条第二項 (Supplementary Provisions, Article 10, paragraph (2)), suppl-4241-69/art-10/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-10/par-2
- suppl-4241-69/art-11/par-4: 附則第四条第三項 → 地方税法 附則第四条第三項 (Supplementary Provisions, Article 4, paragraph (3)), suppl-4241-69/art-4/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-4/par-3
- suppl-4241-69/art-11/par-4: 前条第三項 → 地方税法 附則第十条第三項 (Supplementary Provisions, Article 10, paragraph (3)), suppl-4241-69/art-10/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-10/par-3
- suppl-4241-69/art-11/par-4: 第一項第二号 → 地方税法 附則第十一条第一項第二号 (Supplementary Provisions, Article 11, paragraph (1), item (ii)), suppl-4241-69/art-11/par-1/item-2 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-11/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11/par-1/item-2
- suppl-4241-69/art-11/par-4: 同項第一号 → 地方税法 附則第十一条第一項第一号 (Supplementary Provisions, Article 11, paragraph (1), item (i)), suppl-4241-69/art-11/par-1/item-1 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-11/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11/par-1/item-1
- suppl-4241-69/art-11/par-4: 第九条の六第一項 → 地方税法 附則第九条の六第一項 (Supplementary Provisions, Article 9-6, paragraph (1)), suppl-3251-226/art-9-6/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-6/par-1
- suppl-4241-69/art-11/par-4: 元年新地方税法第七十二条の八十八第一項 → 地方税法 第七十二条の八十八第一項 (Article 72-88, paragraph (1)), art-72-88/par-1 — https://japanlaw.org/en/local-tax-act/art-72-88/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-88/par-1
- suppl-4241-69/art-11/par-5: 元年新地方税法附則第九条の五 → 地方税法 附則第九条の五 (Supplementary Provisions, Article 9-5), suppl-3251-226/art-9-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-5
- suppl-4241-69/art-11/par-5: 元年新地方税法第七十二条の八十八第二項 → 地方税法 第七十二条の八十八第二項 (Article 72-88, paragraph (2)), art-72-88/par-2 — https://japanlaw.org/en/local-tax-act/art-72-88/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-88/par-2
- suppl-4241-69/art-11/par-5: 消費税法第四十六条第一項 → 消費税法 第四十六条第一項 (Article 46, paragraph (1)), art-46/par-1 — https://japanlaw.org/en/consumption-tax-act/art-46/par-1 · https://japanlaw.org/l/363AC0000000108/art-46/par-1
- suppl-4241-69/art-11/par-5: 附則第四条第三項 → 地方税法 附則第四条第三項 (Supplementary Provisions, Article 4, paragraph (3)), suppl-4241-69/art-4/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-4/par-3
- suppl-4241-69/art-11/par-5: 前条第三項 → 地方税法 附則第十条第三項 (Supplementary Provisions, Article 10, paragraph (3)), suppl-4241-69/art-10/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-10/par-3
- suppl-4241-69/art-11/par-5: 社会保障の安定財源の確保等を図る税制の抜本的な改革を行うための地方税法及び地方交付税法の一部を改正する法律（平成二十四年法律第六十九号）附則第十一条第一項第二号 → 地方税法 附則第十一条第一項第二号 (Supplementary Provisions, Article 11, paragraph (1), item (ii)), suppl-4241-69/art-11/par-1/item-2 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-11/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11/par-1/item-2
- suppl-4241-69/art-11/par-6: 第一項 → 地方税法 附則第十一条第一項 (Supplementary Provisions, Article 11, paragraph (1)), suppl-4241-69/art-11/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11/par-1
- suppl-4241-69/art-11/par-6: 第二項 → 地方税法 附則第十一条第二項 (Supplementary Provisions, Article 11, paragraph (2)), suppl-4241-69/art-11/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11/par-2
- suppl-4241-69/art-11/par-6: 元年新地方税法附則第九条の五 → 地方税法 附則第九条の五 (Supplementary Provisions, Article 9-5), suppl-3251-226/art-9-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-5
- suppl-4241-69/art-11/par-6: 第九条の六第一項 → 地方税法 附則第九条の六第一項 (Supplementary Provisions, Article 9-6, paragraph (1)), suppl-3251-226/art-9-6/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-6/par-1
- suppl-4241-69/art-11/par-6: 元年新地方税法第七十二条の八十八第一項 → 地方税法 第七十二条の八十八第一項 (Article 72-88, paragraph (1)), art-72-88/par-1 — https://japanlaw.org/en/local-tax-act/art-72-88/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-88/par-1
- suppl-4241-69/art-11/par-7: 第三項から第五項まで → 地方税法 附則第十一条第三項 (Supplementary Provisions, Article 11, paragraph (3)), suppl-4241-69/art-11/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-11/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11/par-3
- suppl-4241-69/art-11/par-7: 第三項から第五項まで → 地方税法 附則第十一条第四項 (Supplementary Provisions, Article 11, paragraph (4)), suppl-4241-69/art-11/par-4 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-11/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11/par-4
- suppl-4241-69/art-11/par-7: 第三項から第五項まで → 地方税法 附則第十一条第五項 (Supplementary Provisions, Article 11, paragraph (5)), suppl-4241-69/art-11/par-5 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-11/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11/par-5
- suppl-4241-69/art-11/par-7: 元年新地方税法附則第九条の五 → 地方税法 附則第九条の五 (Supplementary Provisions, Article 9-5), suppl-3251-226/art-9-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-5
- suppl-4241-69/art-11/par-7: 元年新地方税法第七十二条の八十八第二項 → 地方税法 第七十二条の八十八第二項 (Article 72-88, paragraph (2)), art-72-88/par-2 — https://japanlaw.org/en/local-tax-act/art-72-88/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-88/par-2
- suppl-4241-69/art-11/par-8: 前各項 → 地方税法 附則第十一条第一項 (Supplementary Provisions, Article 11, paragraph (1)), suppl-4241-69/art-11/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11/par-1
- suppl-4241-69/art-11/par-8: 前各項 → 地方税法 附則第十一条第二項 (Supplementary Provisions, Article 11, paragraph (2)), suppl-4241-69/art-11/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11/par-2
- suppl-4241-69/art-11/par-8: 前各項 → 地方税法 附則第十一条第三項 (Supplementary Provisions, Article 11, paragraph (3)), suppl-4241-69/art-11/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-11/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11/par-3
- suppl-4241-69/art-11/par-8: 前各項 → 地方税法 附則第十一条第四項 (Supplementary Provisions, Article 11, paragraph (4)), suppl-4241-69/art-11/par-4 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-11/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11/par-4
- suppl-4241-69/art-11/par-8: 前各項 → 地方税法 附則第十一条第五項 (Supplementary Provisions, Article 11, paragraph (5)), suppl-4241-69/art-11/par-5 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-11/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11/par-5
- suppl-4241-69/art-11/par-8: 前各項 → 地方税法 附則第十一条第六項 (Supplementary Provisions, Article 11, paragraph (6)), suppl-4241-69/art-11/par-6 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-11/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11/par-6
- suppl-4241-69/art-11/par-8: 前各項 → 地方税法 附則第十一条第七項 (Supplementary Provisions, Article 11, paragraph (7)), suppl-4241-69/art-11/par-7 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-11/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11/par-7
- suppl-4241-69/art-12/par-1: 元年新地方税法附則第九条の十五 → 地方税法 附則第九条の十五 (Supplementary Provisions, Article 9-15), suppl-3251-226/art-9-15 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-15 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-15
- suppl-4241-69/art-12/par-1: 元年新地方税法第七十二条の百十四から第七十二条の百十六まで → 地方税法 第七十二条の百十四 (Article 72-114), art-72-114 — https://japanlaw.org/en/local-tax-act/art-72-114 · https://japanlaw.org/l/325AC0000000226/art-72-114
- suppl-4241-69/art-12/par-1: 元年新地方税法第七十二条の百十四から第七十二条の百十六まで → 地方税法 第七十二条の百十五 (Article 72-115), art-72-115 — https://japanlaw.org/en/local-tax-act/art-72-115 · https://japanlaw.org/l/325AC0000000226/art-72-115
- suppl-4241-69/art-12/par-1: 元年新地方税法第七十二条の百十四から第七十二条の百十六まで → 地方税法 第七十二条の百十六 (Article 72-116), art-72-116 — https://japanlaw.org/en/local-tax-act/art-72-116 · https://japanlaw.org/l/325AC0000000226/art-72-116
- suppl-4241-69/art-12/par-1: 附則第二条 → 地方税法 附則第二条 (Supplementary Provisions, Article 2), suppl-4241-69/art-2 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-2
- suppl-4241-69/art-12/par-1: 附則第八条 → 地方税法 附則第八条 (Supplementary Provisions, Article 8), suppl-4241-69/art-8 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-8
- suppl-4241-69/art-12/par-1: 元年新地方税法第七十二条の百十四第一項 → 地方税法 第七十二条の百十四第一項 (Article 72-114, paragraph (1)), art-72-114/par-1 — https://japanlaw.org/en/local-tax-act/art-72-114/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-114/par-1
- suppl-4241-69/art-12/par-1: 第七十二条の百三第三項 → 地方税法 第七十二条の百三第三項 (Article 72-103, paragraph (3)), art-72-103/par-3 — https://japanlaw.org/en/local-tax-act/art-72-103/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-103/par-3
- suppl-4241-69/art-12/par-1: 次条第一項 → 地方税法 第七十二条の百十五第一項 (Article 72-115, paragraph (1)), art-72-115/par-1 — https://japanlaw.org/en/local-tax-act/art-72-115/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-115/par-1
- suppl-4241-69/art-12/par-1: 地方税法等改正法第一条 → e-Gov law 424AC0000000069, 第一条 (Article 1), art-1 — not held in this collection
- suppl-4241-69/art-12/par-1: 地方税法等改正法第二条 → e-Gov law 424AC0000000069, 第二条 (Article 2), art-2 — not held in this collection
- suppl-4241-69/art-12/par-1: 附則第九条の六第三項 → 地方税法 附則第九条の六第三項 (Supplementary Provisions, Article 9-6, paragraph (3)), suppl-3251-226/art-9-6/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-6/par-3
- suppl-4241-69/art-12/par-1: 前条第一項 → 地方税法 第七十二条の百十三第一項 (Article 72-113, paragraph (1)), art-72-113/par-1 — https://japanlaw.org/en/local-tax-act/art-72-113/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-113/par-1
- suppl-4241-69/art-12/par-1: 附則第九条の十四第一項 → 地方税法 附則第九条の十四第一項 (Supplementary Provisions, Article 9-14, paragraph (1)), suppl-3251-226/art-9-14/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-14/par-1
- suppl-4241-69/art-13/par-1: 元年新地方税法附則第九条の十五 → 地方税法 附則第九条の十五 (Supplementary Provisions, Article 9-15), suppl-3251-226/art-9-15 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-15 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-15
- suppl-4241-69/art-13/par-1: 元年新地方税法第七十二条の百十四から第七十二条の百十六まで → 地方税法 第七十二条の百十四 (Article 72-114), art-72-114 — https://japanlaw.org/en/local-tax-act/art-72-114 · https://japanlaw.org/l/325AC0000000226/art-72-114
- suppl-4241-69/art-13/par-1: 元年新地方税法第七十二条の百十四から第七十二条の百十六まで → 地方税法 第七十二条の百十五 (Article 72-115), art-72-115 — https://japanlaw.org/en/local-tax-act/art-72-115 · https://japanlaw.org/l/325AC0000000226/art-72-115
- suppl-4241-69/art-13/par-1: 元年新地方税法第七十二条の百十四から第七十二条の百十六まで → 地方税法 第七十二条の百十六 (Article 72-116), art-72-116 — https://japanlaw.org/en/local-tax-act/art-72-116 · https://japanlaw.org/l/325AC0000000226/art-72-116
- suppl-4241-69/art-13/par-1: 前条 → 地方税法 附則第十二条 (Supplementary Provisions, Article 12), suppl-4241-69/art-12 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-12
- suppl-4241-69/art-13/par-1: この条 → 地方税法 附則第十三条 (Supplementary Provisions, Article 13), suppl-4241-69/art-13 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-13
- suppl-4241-69/art-13/par-1: 元年新地方税法第七十二条の百十四第一項 → 地方税法 第七十二条の百十四第一項 (Article 72-114, paragraph (1)), art-72-114/par-1 — https://japanlaw.org/en/local-tax-act/art-72-114/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-114/par-1
- suppl-4241-69/art-13/par-1: 第七十二条の百十五第一項 → 地方税法 第七十二条の百十五第一項 (Article 72-115, paragraph (1)), art-72-115/par-1 — https://japanlaw.org/en/local-tax-act/art-72-115/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-115/par-1
- suppl-4241-69/art-13/par-1: 元年新地方税法第七十二条の百十四第二項 → 地方税法 第七十二条の百十四第二項 (Article 72-114, paragraph (2)), art-72-114/par-2 — https://japanlaw.org/en/local-tax-act/art-72-114/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-114/par-2
- suppl-4241-69/art-13/par-1: 第七十二条の百十五第二項 → 地方税法 第七十二条の百十五第二項 (Article 72-115, paragraph (2)), art-72-115/par-2 — https://japanlaw.org/en/local-tax-act/art-72-115/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-115/par-2
- suppl-4241-69/art-13/par-2: 元年新地方税法附則第九条の十五 → 地方税法 附則第九条の十五 (Supplementary Provisions, Article 9-15), suppl-3251-226/art-9-15 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-15 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-15
- suppl-4241-69/art-13/par-2: 元年新地方税法第七十二条の百十四から第七十二条の百十六まで → 地方税法 第七十二条の百十四 (Article 72-114), art-72-114 — https://japanlaw.org/en/local-tax-act/art-72-114 · https://japanlaw.org/l/325AC0000000226/art-72-114
- suppl-4241-69/art-13/par-2: 元年新地方税法第七十二条の百十四から第七十二条の百十六まで → 地方税法 第七十二条の百十五 (Article 72-115), art-72-115 — https://japanlaw.org/en/local-tax-act/art-72-115 · https://japanlaw.org/l/325AC0000000226/art-72-115
- suppl-4241-69/art-13/par-2: 元年新地方税法第七十二条の百十四から第七十二条の百十六まで → 地方税法 第七十二条の百十六 (Article 72-116), art-72-116 — https://japanlaw.org/en/local-tax-act/art-72-116 · https://japanlaw.org/l/325AC0000000226/art-72-116
- suppl-4241-69/art-13/par-2: 元年新地方税法第七十二条の百十四第一項 → 地方税法 第七十二条の百十四第一項 (Article 72-114, paragraph (1)), art-72-114/par-1 — https://japanlaw.org/en/local-tax-act/art-72-114/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-114/par-1
- suppl-4241-69/art-13/par-2: 第七十二条の百十五第一項 → 地方税法 第七十二条の百十五第一項 (Article 72-115, paragraph (1)), art-72-115/par-1 — https://japanlaw.org/en/local-tax-act/art-72-115/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-115/par-1
- suppl-4241-69/art-13/par-2: 元年新地方税法第七十二条の百十四第二項 → 地方税法 第七十二条の百十四第二項 (Article 72-114, paragraph (2)), art-72-114/par-2 — https://japanlaw.org/en/local-tax-act/art-72-114/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-114/par-2
- suppl-4241-69/art-13/par-2: 第七十二条の百十五第二項 → 地方税法 第七十二条の百十五第二項 (Article 72-115, paragraph (2)), art-72-115/par-2 — https://japanlaw.org/en/local-tax-act/art-72-115/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-115/par-2
- suppl-4241-69/art-14/par-1: 附則第一条第三号 → 地方税法 附則第一条第一項第三号 (Supplementary Provisions, Article 1, paragraph (1), item (iii)), suppl-4241-69/art-1/par-1/item-3 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-1/par-1/item-3
- suppl-4241-69/art-14/par-1: この条 → 地方税法 附則第十四条 (Supplementary Provisions, Article 14), suppl-4241-69/art-14 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-14
## Cited by
41 provisions cite this one. No official source publishes this direction.
- 地方税法 附則第一条第一項第一号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-1/par-1/item-1
- 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-4241-69/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-1/par-1/item-3
- 地方税法 附則第四条第一項 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-4/par-1
- 地方税法 附則第四条第二項 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-4/par-2
- 地方税法 附則第四条第三項 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-4/par-3
- 地方税法 附則第四条第三項第五号 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-4/par-3/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-4/par-3/item-5
- 地方税法 附則第五条第一項 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-5/par-1
- 地方税法 附則第五条第一項第一号イ — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-5/par-1/item-1/sub-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-5/par-1/item-1/sub-1
- 地方税法 附則第五条第一項第一号ロ — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-5/par-1/item-1/sub-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-5/par-1/item-1/sub-2
- 地方税法 附則第五条第一項第二号イ — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-5/par-1/item-2/sub-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-5/par-1/item-2/sub-1
- 地方税法 附則第五条第一項第二号ロ — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-5/par-1/item-2/sub-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-5/par-1/item-2/sub-2
- 地方税法 附則第五条第二項 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-5/par-2
- 地方税法 附則第五条第三項 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-5/par-3
- 地方税法 附則第五条第四項 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-5/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-5/par-4
- 地方税法 附則第五条第五項 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-5/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-5/par-5
- 地方税法 附則第五条第六項 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-5/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-5/par-6
- 地方税法 附則第六条第一項 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-6/par-1
- 地方税法 附則第七条第一項 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-7/par-1
- 地方税法 附則第八条第一項（第二条の規定による地方税法の一部改正に伴う経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-8/par-1
- 地方税法 附則第十条第一項 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-10/par-1
- 地方税法 附則第十条第二項 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-10/par-2
- 地方税法 附則第十条第三項 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-10/par-3
- 地方税法 附則第十条第三項第五号 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-10/par-3/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-10/par-3/item-5
- 地方税法 附則第十条第四項 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-10/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-10/par-4
- 地方税法 附則第十一条第一項 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11/par-1
- 地方税法 附則第十一条第一項第一号イ — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-11/par-1/item-1/sub-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11/par-1/item-1/sub-1
- 地方税法 附則第十一条第一項第一号ロ — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-11/par-1/item-1/sub-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11/par-1/item-1/sub-2
- 地方税法 附則第十一条第一項第一号ハ — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-11/par-1/item-1/sub-3 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11/par-1/item-1/sub-3
- 地方税法 附則第十一条第一項第二号イ — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-11/par-1/item-2/sub-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11/par-1/item-2/sub-1
- 地方税法 附則第十一条第一項第二号ロ — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-11/par-1/item-2/sub-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11/par-1/item-2/sub-2
- 地方税法 附則第十一条第一項第二号ハ — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-11/par-1/item-2/sub-3 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11/par-1/item-2/sub-3
- 地方税法 附則第十一条第二項 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11/par-2
- 地方税法 附則第十一条第三項 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-11/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11/par-3
- 地方税法 附則第十一条第四項 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-11/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11/par-4
- 地方税法 附則第十一条第五項 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-11/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11/par-5
- 地方税法 附則第十一条第六項 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-11/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11/par-6
- 地方税法 附則第十一条第七項 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-11/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11/par-7
- 地方税法 附則第十一条第八項 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-11/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11/par-8
- 地方税法 附則第十二条第一項 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-12/par-1
- 地方税法 附則第十三条第一項 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-13/par-1
- 地方税法 附則第十四条第一項（罰則に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-14/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-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-20261027T214204-255, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-256, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-284, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-285, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-286, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T214204-286, 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