# 地方税法 / Local Tax Act — 第五条 (Supplementary Provisions, Article 5)

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- Law: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号
- English title "Local Tax Act": Ministry of Justice translation database, which lists the title
- Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第五条 (Supplementary Provisions, Article 5) — address `suppl-4241-69/art-5`
- 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/art-5
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-5
- 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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### 第五条
<sup>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</sup>

**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。
<sup>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</sup>
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".
<sup>machine translation, not official</sup>

  **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
  <sup>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</sup>
  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:
  <sup>machine translation, not official</sup>

    **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
    <sup>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</sup>
    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;
    <sup>machine translation, not official</sup>

    **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
    <sup>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</sup>
    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.
    <sup>machine translation, not official</sup>

  **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
  <sup>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</sup>
  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:
  <sup>machine translation, not official</sup>

    **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
    <sup>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</sup>
    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;
    <sup>machine translation, not official</sup>

    **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
    <sup>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</sup>
    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.
    <sup>machine translation, not official</sup>

**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。
<sup>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</sup>
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".
<sup>machine translation, not official</sup>

**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。
<sup>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</sup>
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".
<sup>machine translation, not official</sup>

**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。
<sup>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</sup>
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".
<sup>machine translation, not official</sup>

**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。
<sup>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</sup>
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".
<sup>machine translation, not official</sup>

**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。
<sup>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</sup>
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.
<sup>machine translation, not official</sup>

---

## Cites
- 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

## Cited by

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

- 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

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), retrieved 2026-10-27
- Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-284, 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