# 地方税法 / Local Tax Act — 附　則 (Supplementary Provisions) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-4251-3. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号 - English title "Local Tax Act": Ministry of Justice translation database, which lists the title - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 附　則 (Supplementary Provisions) — address `suppl-4251-3` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4251-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4251-3 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ## 附　則 平成二五年三月三〇日法律第三号 suppl-4251-3 · https://japanlaw.org/en/local-tax-act/suppl-4251-3 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4251-3/art-1 · https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-1 **第一項** この法律は、平成二十五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-4251-3/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-1/par-1 This Act comes into effect on April 1, 2013; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items: machine translation, not official **一** 第一条中地方税法の目次の改正規定、同法第四十五条の四を削る改正規定、同法第七十二条の五十五の三を削る改正規定、同法第三百十七条の八を削る改正規定、同法第七百四十八条から第七百五十四条までの改正規定、同法第七百五十五条を削り、同法第七百五十四条の二を同法第七百五十五条とする改正規定及び同法第七百五十六条の改正規定並びに同法附則第三条の二、第三条の二の二及び第三条の二の四第一項の改正規定、同法附則第五条の四第一項第二号ハの改正規定（「第十条の五」を「第十条の五の四」に改める部分に限る。）、同項第三号の改正規定、同条第六項第二号ハの改正規定（「第十条の五」を「第十条の五の四」に改める部分に限る。）、同項第三号並びに同法附則第五条の四の二第一項第二号及び第五項第二号の改正規定、同法附則第五条の五の見出しを削り、同条の前に見出しを付する改正規定、同法附則第五条の六の改正規定、同条を同法附則第五条の七とし、同法附則第五条の五の次に一条を加える改正規定並びに同法附則第十二条第二項、第三十四条の二及び第四十四条の二の改正規定並びに附則第三条、第四条第二項、第三項及び第六項、第六条第一項並びに第九条第二項、第四項及び第六項の規定　平成二十六年一月一日 suppl-4251-3/art-1/par-1/item-1 · https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-1/par-1/item-1 the provisions of Article 1 amending the table of contents of the Local Tax Act, the provisions deleting Article 45-4 of that Act, the provisions deleting Article 72-55-3 of that Act, the provisions deleting Article 317-8 of that Act, the provisions amending Articles 748 through 754 of that Act, the provisions deleting Article 755 of that Act and making Article 754-2 of that Act Article 755 of that Act, and the provisions amending Article 756 of that Act, the provisions amending Articles 3-2 and 3-2-2 and Article 3-2-4, paragraph (1) of the Supplementary Provisions of that Act, the provisions amending Article 5-4, paragraph (1), item (ii), (c) of the Supplementary Provisions of that Act (limited to the part replacing "Article 10-5" with "Article 10-5-4"), the provisions amending item (iii) of that paragraph, the provisions amending Article 5-4, paragraph (6), item (ii), (c) of the Supplementary Provisions of that Act (limited to the part replacing "Article 10-5" with "Article 10-5-4"), the provisions amending item (iii) of that paragraph and Article 5-4-2, paragraph (1), item (ii) and paragraph (5), item (ii) of the Supplementary Provisions of that Act, the provisions deleting the heading of Article 5-5 of the Supplementary Provisions of that Act and attaching a heading before that Article, the provisions amending Article 5-6 of the Supplementary Provisions of that Act, making that Article Article 5-7 of the Supplementary Provisions of that Act, and adding one Article after Article 5-5 of the Supplementary Provisions of that Act, and the provisions amending Article 12, paragraph (2), Article 34-2 and Article 44-2 of the Supplementary Provisions of that Act, and the provisions of Article 3, Article 4, paragraphs (2), (3) and (6), Article 6, paragraph (1), and Article 9, paragraphs (2), (4) and (6) of the Supplementary Provisions: January 1, 2014 machine translation, not official **二** 第一条中地方税法附則第三条の三の改正規定、同法附則第五条の四第一項各号列記以外の部分及び同項第一号並びに同条第六項第一号の改正規定、同法附則第五条の四の二の改正規定（同条第一項第二号及び第五項第二号に係る部分を除く。）並びに同法附則第六条第五項、第三十三条の二第七項第四号、第三十三条の三第七項第四号、第三十四条第六項第四号、第三十五条第八項第四号、第三十五条の二第十項第四号、第三十五条の三の二、第三十五条の四第五項第四号及び第四十五条の改正規定並びに附則第四条第四項及び第五項、第九条第三項及び第五項、第十九条並びに第二十一条の規定　平成二十七年一月一日 suppl-4251-3/art-1/par-1/item-2 · https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-1/par-1/item-2 the provisions of Article 1 amending Article 3-3 of the Supplementary Provisions of the Local Tax Act, the provisions amending the part of Article 5-4, paragraph (1) of the Supplementary Provisions of that Act preceding the items and item (i) of that paragraph, and Article 5-4, paragraph (6), item (i) of the Supplementary Provisions of that Act, the provisions amending Article 5-4-2 of the Supplementary Provisions of that Act (excluding the part pertaining to paragraph (1), item (ii) and paragraph (5), item (ii) of that Article), and the provisions amending Article 6, paragraph (5), Article 33-2, paragraph (7), item (iv), Article 33-3, paragraph (7), item (iv), Article 34, paragraph (6), item (iv), Article 35, paragraph (8), item (iv), Article 35-2, paragraph (10), item (iv), Article 35-3-2, Article 35-4, paragraph (5), item (iv) and Article 45 of the Supplementary Provisions of that Act, and the provisions of Article 4, paragraphs (4) and (5), Article 9, paragraphs (3) and (5), and Articles 19 and 21 of the Supplementary Provisions: January 1, 2015 machine translation, not official **三** 第二条（次号及び第五号に掲げる改正規定を除く。）並びに附則第五条第一項から第四項まで、第十七条、第十八条、第二十条及び第二十二条の規定　平成二十八年一月一日 suppl-4251-3/art-1/par-1/item-3 · https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-1/par-1/item-3 the provisions of Article 2 (excluding the provisions set forth in the following item and item (v)), and the provisions of Article 5, paragraphs (1) through (4), and Articles 17, 18, 20 and 22 of the Supplementary Provisions: January 1, 2016 machine translation, not official **四** 第二条中地方税法第三百二十一条の七の二第一項、第三百二十一条の七の五第一項、第三百二十一条の七の八第一項及び第三百二十一条の七の十の改正規定、同条を同法第三百二十一条の七の十一とする改正規定、同法第三百二十一条の七の九の改正規定、同条を同法第三百二十一条の七の十とする改正規定並びに同法第三百二十一条の七の八の次に一条を加える改正規定並びに附則第十条第一項の規定　平成二十八年十月一日 suppl-4251-3/art-1/par-1/item-4 · https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-1/par-1/item-4 the provisions of Article 2 amending Article 321-7-2, paragraph (1), Article 321-7-5, paragraph (1), Article 321-7-8, paragraph (1) and Article 321-7-10 of the Local Tax Act, the provisions making that Article Article 321-7-11 of that Act, the provisions amending Article 321-7-9 of that Act, the provisions making that Article Article 321-7-10 of that Act, and the provisions adding one Article after Article 321-7-8 of that Act, and the provisions of Article 10, paragraph (1) of the Supplementary Provisions: October 1, 2016 machine translation, not official **五** 第二条中地方税法附則第五条の五、第三十三条の二及び第三十五条の二の改正規定、同法附則第三十五条の二の三を削る改正規定、同法附則第三十五条の二の二の改正規定、同条を同法附則第三十五条の二の三とし、同法附則第三十五条の二の次に一条を加える改正規定、同法附則第三十五条の二の四第一項、第三十五条の二の五第一項及び第七項、第三十五条の二の六、第三十五条の三、第三十五条の三の二、第三十五条の六並びに第三十七条の改正規定、同法附則第三十七条の二を同法附則第三十七条の三とする改正規定並びに同法附則第三十七条の次に一条を加える改正規定並びに附則第五条第五項、第十条第二項、第十四条、第二十三条及び第二十四条の規定　平成二十九年一月一日 suppl-4251-3/art-1/par-1/item-5 · https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-1/par-1/item-5 the provisions of Article 2 amending Articles 5-5, 33-2 and 35-2 of the Supplementary Provisions of the Local Tax Act, the provisions deleting Article 35-2-3 of the Supplementary Provisions of that Act, the provisions amending Article 35-2-2 of the Supplementary Provisions of that Act, making that Article Article 35-2-3 of the Supplementary Provisions of that Act and adding one Article after Article 35-2 of the Supplementary Provisions of that Act, the provisions amending Article 35-2-4, paragraph (1), Article 35-2-5, paragraphs (1) and (7), and Articles 35-2-6, 35-3, 35-3-2, 35-6 and 37 of the Supplementary Provisions of that Act, the provisions making Article 37-2 of the Supplementary Provisions of that Act Article 37-3 of the Supplementary Provisions of that Act, and the provisions adding one Article after Article 37 of the Supplementary Provisions of that Act, and the provisions of Article 5, paragraph (5), Article 10, paragraph (2), and Articles 14, 23 and 24 of the Supplementary Provisions: January 1, 2017 machine translation, not official **六** 第一条中地方税法附則第五条の四第一項第二号ハ及び第六項第二号ハの改正規定（「第十条の三の二」を「第十条の三の三」に改める部分に限る。）　福島復興再生特別措置法の一部を改正する法律（平成二十五年法律第十二号）の施行の日 suppl-4251-3/art-1/par-1/item-6 · https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-1/par-1/item-6 the provisions of Article 1 amending Article 5-4, paragraph (1), item (ii), (c) and paragraph (6), item (ii), (c) of the Supplementary Provisions of the Local Tax Act (limited to the part replacing "Article 10-3-2" with "Article 10-3-3"): the date of enforcement of the Act Partially Amending the Act on Special Measures for the Reconstruction and Revitalization of Fukushima (Act No. 12 of 2013) machine translation, not official **七** 第一条中地方税法附則第十五条に四項を加える改正規定（同条第三十八項に係る部分に限る。）　港湾法の一部を改正する法律（平成二十五年法律第三十一号）附則第一条第一号に掲げる規定の施行の日 suppl-4251-3/art-1/par-1/item-7 · https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-1/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-1/par-1/item-7 the provisions of Article 1 adding four paragraphs to Article 15 of the Supplementary Provisions of the Local Tax Act (limited to the part pertaining to paragraph (38) of that Article): the date of enforcement of the provisions set forth in Article 1, item (i) of the Supplementary Provisions of the Act Partially Amending the Port and Harbour Act (Act No. 31 of 2013) machine translation, not official **八** 第一条中地方税法附則第十五条の九第一項の改正規定　建築物の耐震改修の促進に関する法律の一部を改正する法律（平成二十五年法律第二十号）の施行の日 suppl-4251-3/art-1/par-1/item-8 · https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-1/par-1/item-8 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-1/par-1/item-8 the provisions of Article 1 amending Article 15-9, paragraph (1) of the Supplementary Provisions of the Local Tax Act: the date of enforcement of the Act Partially Amending the Act on Promotion of Seismic Retrofitting of Buildings (Act No. 20 of 2013) machine translation, not official **九** 第一条中地方税法附則第十一条第三項の改正規定（「において同じ」を「及び第十四項において同じ」に改める部分に限る。）及び同条に一項を加える改正規定　不動産特定共同事業法の一部を改正する法律（平成二十五年法律第五十六号）の施行の日 suppl-4251-3/art-1/par-1/item-9 · https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-1/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-1/par-1/item-9 the provisions of Article 1 amending Article 11, paragraph (3) of the Supplementary Provisions of the Local Tax Act (limited to the part adding "and paragraph (14)" to the phrase "the same applies in") and the provisions adding one paragraph to that Article: the date of enforcement of the Act Partially Amending the Act on Specified Joint Real Estate Ventures (Act No. 56 of 2013) machine translation, not official ### 第二条（更正、決定等の期間制限の特例及び消滅時効に関する経過措置） — Transitional Measures Concerning Special Provisions on Time Limits for Reassessment, Determination, etc. and Extinctive Prescription caption: machine translation, not official suppl-4251-3/art-2 · https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-2 **第一項** 第一条の規定による改正後の地方税法（以下「新法」という。）第十七条の六第一項第四号の規定は、この法律の施行の日（以下「施行日」という。）以後にされる新法第二十条の九の三第一項の規定による更正の請求に係る更正又は当該更正に伴う新法第十七条の四第一項第一号に規定する加算金の決定について適用し、施行日前にされた第一条の規定による改正前の地方税法（以下「旧法」という。）第二十条の九の三第一項の規定による更正の請求に係る更正又は当該更正に伴う旧法第十七条の四第一項第一号に規定する加算金の決定については、なお従前の例による。 suppl-4251-3/art-2/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-2/par-1 The provisions of Article 17-6, paragraph (1), item (iv) of the Local Tax Act after amendment by the provisions of Article 1 (hereinafter referred to as the "New Act") apply to a reassessment pertaining to a request for reassessment made under the provisions of Article 20-9-3, paragraph (1) of the New Act on or after the day this Act comes into effect (hereinafter referred to as the "Effective Date") or the determination of additional charges prescribed in Article 17-4, paragraph (1), item (i) of the New Act accompanying that reassessment, and with regard to a reassessment pertaining to a request for reassessment made under the provisions of Article 20-9-3, paragraph (1) of the Local Tax Act prior to amendment by the provisions of Article 1 (hereinafter referred to as the "Former Act") before the Effective Date or the determination of additional charges prescribed in Article 17-4, paragraph (1), item (i) of the Former Act accompanying that reassessment, the provisions then in force continue to govern. machine translation, not official **第二項** 新法第十八条第一項の規定は、施行日以後にされる新法第二十条の九の三第一項の規定による更正の請求に係る新法第十八条第一項に規定する地方税の徴収権について適用し、施行日前にされた旧法第二十条の九の三第一項の規定による更正の請求に係る旧法第十八条第一項に規定する地方税の徴収権については、なお従前の例による。 suppl-4251-3/art-2/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-2/par-2 The provisions of Article 18, paragraph (1) of the New Act apply to the right to collect local taxes prescribed in Article 18, paragraph (1) of the New Act pertaining to a request for reassessment made under the provisions of Article 20-9-3, paragraph (1) of the New Act on or after the Effective Date, and with regard to the right to collect local taxes prescribed in Article 18, paragraph (1) of the Former Act pertaining to a request for reassessment made under the provisions of Article 20-9-3, paragraph (1) of the Former Act before the Effective Date, the provisions then in force continue to govern. machine translation, not official ### 第三条（延滞金及び還付加算金に関する経過措置） — Transitional Measures Concerning Delinquency Charges and Interest on Refund caption: machine translation, not official suppl-4251-3/art-3 · https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-3 **第一項** 新法附則第三条の二の規定は、延滞金及び還付加算金のうち平成二十六年一月一日以後の期間に対応するものについて適用し、同日前の期間に対応するものについては、なお従前の例による。 suppl-4251-3/art-3/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-3/par-1 The provisions of Article 3-2 of the Supplementary Provisions of the New Act apply to the portion of delinquency charges and interest on refund that corresponds to the period on or after January 1, 2014, and with regard to the portion that corresponds to the period before that day, the provisions then in force continue to govern. machine translation, not official ### 第四条（道府県民税に関する経過措置） — Transitional Measures Concerning Prefectural Inhabitant Tax caption: machine translation, not official suppl-4251-3/art-4 · https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-4 **第一項** 別段の定めがあるものを除き、新法の規定中個人の道府県民税に関する部分は、平成二十五年度以後の年度分の個人の道府県民税について適用し、平成二十四年度分までの個人の道府県民税については、なお従前の例による。 suppl-4251-3/art-4/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-4/par-1 Except as otherwise provided, the provisions of the New Act relating to individual prefectural inhabitant tax apply to individual prefectural inhabitant tax for fiscal years on or after fiscal year 2013, and with regard to individual prefectural inhabitant tax for fiscal years up to fiscal year 2012, the provisions then in force continue to govern. machine translation, not official **第二項** 平成二十五年十二月三十一日以前に旧法第四十五条の四に規定する者に該当した者が同日以前に作成し、又は受領した同条に規定する帳簿及び書類の保存並びに同日以前に行った電子取引（旧法第七百五十五条に規定する電子取引をいう。附則第六条第一項及び第九条第二項において同じ。）の取引情報（旧法第七百五十五条に規定する取引情報をいう。附則第六条第一項及び第九条第二項において同じ。）に係る電磁的記録（旧法第七百四十八条第一項に規定する電磁的記録をいう。附則第六条第一項及び第九条第二項において同じ。）の保存については、なお従前の例による。 suppl-4251-3/art-4/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-4/par-2 With regard to the retention of the books and documents prescribed in Article 45-4 of the Former Act that a person who fell under the category of persons prescribed in that Article on or before December 31, 2013 prepared or received on or before that day, and the retention of electronic or magnetic records (meaning the electronic or magnetic records prescribed in Article 748, paragraph (1) of the Former Act; the same applies in Article 6, paragraph (1) and Article 9, paragraph (2) of the Supplementary Provisions) pertaining to the transaction information (meaning the transaction information prescribed in Article 755 of the Former Act; the same applies in Article 6, paragraph (1) and Article 9, paragraph (2) of the Supplementary Provisions) of electronic transactions (meaning the electronic transactions prescribed in Article 755 of the Former Act; the same applies in Article 6, paragraph (1) and Article 9, paragraph (2) of the Supplementary Provisions) that person conducted on or before that day, the provisions then in force continue to govern. machine translation, not official **第三項** 新法附則第三条の二の四第一項、第五条の六第一項及び第五条の七第一項の規定は、平成二十六年度以後の年度分の個人の道府県民税について適用し、平成二十五年度分までの個人の道府県民税については、なお従前の例による。 suppl-4251-3/art-4/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-4/par-3 The provisions of Article 3-2-4, paragraph (1), Article 5-6, paragraph (1) and Article 5-7, paragraph (1) of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax for fiscal years on or after fiscal year 2014, and with regard to individual prefectural inhabitant tax for fiscal years up to fiscal year 2013, the provisions then in force continue to govern. machine translation, not official **第四項** 新法附則第三条の三第二項第三号の規定は、平成二十七年度以後の年度分の個人の道府県民税について適用し、平成二十六年度分までの個人の道府県民税については、なお従前の例による。 suppl-4251-3/art-4/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-4/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-4/par-4 The provisions of Article 3-3, paragraph (2), item (iii) of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax for fiscal years on or after fiscal year 2015, and with regard to individual prefectural inhabitant tax for fiscal years up to fiscal year 2014, the provisions then in force continue to govern. machine translation, not official **第五項** 新法附則第三十五条の三の二第二項の規定は、平成二十七年度以後の年度分の個人の道府県民税について適用する。 suppl-4251-3/art-4/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-4/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-4/par-5 The provisions of Article 35-3-2, paragraph (2) of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax for fiscal years on or after fiscal year 2015. machine translation, not official **第六項** 新法附則第四十四条の二第二項の規定は、道府県民税の納税義務者が平成二十五年一月一日以後に行う同項に規定する土地等の譲渡について適用する。 suppl-4251-3/art-4/par-6 · https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-4/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-4/par-6 The provisions of Article 44-2, paragraph (2) of the Supplementary Provisions of the New Act apply to the transfer of land, etc. prescribed in that paragraph made on or after January 1, 2013 by a person liable for prefectural inhabitant tax. machine translation, not official ### 第五条 suppl-4251-3/art-5 · https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-5 **第一項** 平成二十八年一月一日前に支払を受けるべき附則第一条第三号に掲げる規定による改正前の地方税法（以下この条において「二十八年旧法」という。）第二十三条第一項第十四号に規定する利子等の支払を受ける日の属する事業年度分の法人の道府県民税及び同日の属する連結事業年度分の法人の道府県民税に係る二十八年旧法第五十三条第二十六項の規定による控除、同条第三十九項の規定による充当、同条第四十項の規定による還付若しくは充当又は同条第四十二項に規定する書類若しくは帳簿の保存、提示若しくは提出については、なお従前の例による。 suppl-4251-3/art-5/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-5/par-1 With regard to the deduction under Article 53, paragraph (26) of the Local Tax Act prior to amendment by the provisions set forth in Article 1, item (iii) of the Supplementary Provisions (hereinafter in this Article referred to as the "2016 Former Act"), the appropriation under Article 53, paragraph (39) of the 2016 Former Act, the refund or appropriation under Article 53, paragraph (40) of the 2016 Former Act, or the retention, presentation or submission of the documents or books prescribed in Article 53, paragraph (42) of the 2016 Former Act, pertaining to corporate prefectural inhabitant tax for the business year that includes the day of receipt of payment of interest, etc. prescribed in Article 23, paragraph (1), item (xiv) of the 2016 Former Act that is to be received before January 1, 2016 and corporate prefectural inhabitant tax for the consolidated business year that includes that day, the provisions then in force continue to govern. machine translation, not official **第二項** 附則第一条第三号に掲げる規定による改正後の地方税法（以下この条において「二十八年新法」という。）の規定中二十八年新法第二十三条第一項第十四号に規定する利子等に係る道府県民税に関する部分は、平成二十八年一月一日以後に支払を受けるべき同号に規定する利子等について適用し、同日前に支払を受けるべき二十八年旧法第二十三条第一項第十四号に規定する利子等については、なお従前の例による。 suppl-4251-3/art-5/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-5/par-2 The provisions of the Local Tax Act after amendment by the provisions set forth in Article 1, item (iii) of the Supplementary Provisions (hereinafter in this Article referred to as the "2016 New Act") relating to prefectural inhabitant tax on the interest, etc. prescribed in Article 23, paragraph (1), item (xiv) of the 2016 New Act apply to the interest, etc. prescribed in that item that is to be received on or after January 1, 2016, and with regard to the interest, etc. prescribed in Article 23, paragraph (1), item (xiv) of the 2016 Former Act that is to be received before that day, the provisions then in force continue to govern. machine translation, not official **第三項** 二十八年新法の規定中二十八年新法第二十三条第一項第十五号に規定する特定配当等に係る道府県民税に関する部分は、平成二十八年一月一日以後に支払を受けるべき同号に規定する特定配当等について適用し、同日前に支払を受けるべき二十八年旧法第二十三条第一項第十五号に規定する特定配当等については、なお従前の例による。 suppl-4251-3/art-5/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-5/par-3 The provisions of the 2016 New Act relating to prefectural inhabitant tax on the specified dividends, etc. prescribed in Article 23, paragraph (1), item (xv) of the 2016 New Act apply to the specified dividends, etc. prescribed in that item that are to be received on or after January 1, 2016, and with regard to the specified dividends, etc. prescribed in Article 23, paragraph (1), item (xv) of the 2016 Former Act that are to be received before that day, the provisions then in force continue to govern. machine translation, not official **第四項** 二十八年新法の規定中二十八年新法第二十三条第一項第十七号に規定する特定株式等譲渡所得金額に係る道府県民税に関する部分は、平成二十八年一月一日以後に行われる同項第十六号に規定する特定口座内保管上場株式等の譲渡について適用し、同日前に行われた二十八年旧法第二十四条第一項第七号に規定する特定口座内保管上場株式等の譲渡については、なお従前の例による。 suppl-4251-3/art-5/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-5/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-5/par-4 The provisions of the 2016 New Act relating to prefectural inhabitant tax on the amount of capital gains from specified shares, etc. prescribed in Article 23, paragraph (1), item (xvii) of the 2016 New Act apply to the transfer of listed shares, etc. held in a specified account prescribed in item (xvi) of that paragraph made on or after January 1, 2016, and with regard to the transfer of listed shares, etc. held in a specified account prescribed in Article 24, paragraph (1), item (vii) of the 2016 Former Act made before that day, the provisions then in force continue to govern. machine translation, not official **第五項** 附則第一条第五号に掲げる規定による改正後の地方税法（附則第十条第二項及び第十四条において「二十九年新法」という。）の規定中個人の道府県民税に関する部分は、平成二十九年度以後の年度分の個人の道府県民税について適用し、平成二十八年度分までの個人の道府県民税については、なお従前の例による。 suppl-4251-3/art-5/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-5/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-5/par-5 The provisions of the Local Tax Act after amendment by the provisions set forth in Article 1, item (v) of the Supplementary Provisions (referred to as the "2017 New Act" in Article 10, paragraph (2) and Article 14 of the Supplementary Provisions) relating to individual prefectural inhabitant tax apply to individual prefectural inhabitant tax for fiscal years on or after fiscal year 2017, and with regard to individual prefectural inhabitant tax for fiscal years up to fiscal year 2016, the provisions then in force continue to govern. machine translation, not official ### 第六条（事業税に関する経過措置） — Transitional Measures Concerning Enterprise Tax caption: machine translation, not official suppl-4251-3/art-6 · https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-6 **第一項** 平成二十五年十二月三十一日以前に旧法第七十二条の五十五の三に規定する者に該当した者が同日以前に作成し、又は受領した同条に規定する帳簿及び書類の保存並びに同日以前に行った電子取引の取引情報に係る電磁的記録の保存については、なお従前の例による。 suppl-4251-3/art-6/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-6/par-1 With regard to the retention of the books and documents prescribed in Article 72-55-3 of the Former Act that a person who fell under the category of persons prescribed in that Article on or before December 31, 2013 prepared or received on or before that day, and the retention of electronic or magnetic records pertaining to the transaction information of electronic transactions that person conducted on or before that day, the provisions then in force continue to govern. machine translation, not official **第二項** 旧法附則第九条第十一項から第十三項までの規定は、施行日前に開始した事業年度分の法人の事業税については、なおその効力を有する。 suppl-4251-3/art-6/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-6/par-2 The provisions of Article 9, paragraphs (11) through (13) of the Supplementary Provisions of the Former Act remain in force with respect to corporate enterprise tax for business years that began before the Effective Date. machine translation, not official ### 第七条（不動産取得税に関する経過措置） — Transitional Measures Concerning Real Property Acquisition Tax caption: machine translation, not official suppl-4251-3/art-7 · https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-7 **第一項** 新法の規定中不動産取得税に関する部分は、施行日以後の不動産の取得に対して課すべき不動産取得税について適用し、施行日前の不動産の取得に対して課する不動産取得税については、なお従前の例による。 suppl-4251-3/art-7/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-7/par-1 The provisions of the New Act relating to real property acquisition tax apply to real property acquisition tax to be imposed on the acquisition of real property on or after the Effective Date, and with regard to real property acquisition tax imposed on the acquisition of real property before the Effective Date, the provisions then in force continue to govern. machine translation, not official ### 第八条（自動車取得税に関する経過措置） — Transitional Measures Concerning Automobile Acquisition Tax caption: machine translation, not official suppl-4251-3/art-8 · https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-8 **第一項** 新法附則第十二条の二の五第七項の規定は、施行日以後の自動車の取得に対して課すべき自動車取得税について適用し、施行日前の自動車の取得に対して課する自動車取得税については、なお従前の例による。 suppl-4251-3/art-8/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-8/par-1 The provisions of Article 12-2-5, paragraph (7) of the Supplementary Provisions of the New Act apply to automobile acquisition tax to be imposed on the acquisition of a motor vehicle on or after the Effective Date, and with regard to automobile acquisition tax imposed on the acquisition of a motor vehicle before the Effective Date, the provisions then in force continue to govern. machine translation, not official ### 第九条（市町村民税に関する経過措置） — Transitional Measures Concerning Municipal Inhabitant Tax caption: machine translation, not official suppl-4251-3/art-9 · https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-9 **第一項** 別段の定めがあるものを除き、新法の規定中個人の市町村民税に関する部分は、平成二十五年度以後の年度分の個人の市町村民税について適用し、平成二十四年度分までの個人の市町村民税については、なお従前の例による。 suppl-4251-3/art-9/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-9/par-1 Except as otherwise provided, the provisions of the New Act relating to individual municipal inhabitant tax apply to individual municipal inhabitant tax for fiscal 2013 and subsequent fiscal years, and with regard to individual municipal inhabitant tax up to fiscal 2012, the provisions then in force continue to govern. machine translation, not official **第二項** 平成二十五年十二月三十一日以前に旧法第三百十七条の八に規定する者に該当した者が同日以前に作成し、又は受領した同条に規定する帳簿及び書類の保存並びに同日以前に行った電子取引の取引情報に係る電磁的記録の保存については、なお従前の例による。 suppl-4251-3/art-9/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-9/par-2 With regard to the retention of the books and documents prescribed in Article 317-8 of the Former Act that a person who fell under the category of persons prescribed in that Article on or before December 31, 2013 prepared or received on or before that day, and the retention of electronic or magnetic records pertaining to the transaction information of electronic transactions that person conducted on or before that day, the provisions then in force continue to govern. machine translation, not official **第三項** 新法附則第三条の三第五項第二号、第六条第五項、第三十三条の二第七項第四号、第三十三条の三第七項第四号、第三十四条第六項第四号、第三十五条第八項第四号、第三十五条の二第十項第四号、第三十五条の四第五項第四号並びに第四十五条第四項及び第五項の規定は、平成二十七年度以後の年度分の個人の市町村民税について適用し、平成二十六年度分までの個人の市町村民税については、なお従前の例による。 suppl-4251-3/art-9/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-9/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-9/par-3 The provisions of Article 3-3, paragraph (5), item (ii), Article 6, paragraph (5), Article 33-2, paragraph (7), item (iv), Article 33-3, paragraph (7), item (iv), Article 34, paragraph (6), item (iv), Article 35, paragraph (8), item (iv), Article 35-2, paragraph (10), item (iv), Article 35-4, paragraph (5), item (iv), and Article 45, paragraphs (4) and (5) of the Supplementary Provisions of the New Act apply to individual municipal inhabitant tax for fiscal 2015 and subsequent fiscal years, and with regard to individual municipal inhabitant tax up to fiscal 2014, the provisions then in force continue to govern. machine translation, not official **第四項** 新法附則第五条の六第二項及び第五条の七第二項の規定は、平成二十六年度以後の年度分の個人の市町村民税について適用し、平成二十五年度分までの個人の市町村民税については、なお従前の例による。 suppl-4251-3/art-9/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-9/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-9/par-4 The provisions of Article 5-6, paragraph (2) and Article 5-7, paragraph (2) of the Supplementary Provisions of the New Act apply to individual municipal inhabitant tax for fiscal 2014 and subsequent fiscal years, and with regard to individual municipal inhabitant tax up to fiscal 2013, the provisions then in force continue to govern. machine translation, not official **第五項** 新法附則第三十五条の三の二第五項の規定は、平成二十七年度以後の年度分の個人の市町村民税について適用する。 suppl-4251-3/art-9/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-9/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-9/par-5 The provisions of Article 35-3-2, paragraph (5) of the Supplementary Provisions of the New Act apply to individual municipal inhabitant tax for fiscal 2015 and subsequent fiscal years. machine translation, not official **第六項** 新法附則第四十四条の二第五項の規定は、市町村民税の納税義務者が平成二十五年一月一日以後に行う同項に規定する土地等の譲渡について適用する。 suppl-4251-3/art-9/par-6 · https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-9/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-9/par-6 The provisions of Article 44-2, paragraph (5) of the Supplementary Provisions of the New Act apply to the transfer of land, etc. prescribed in that paragraph made on or after January 1, 2013 by a person liable for municipal inhabitant tax. machine translation, not official ### 第十条 suppl-4251-3/art-10 · https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-10 **第一項** 附則第一条第四号に掲げる規定による改正後の地方税法第三百二十一条の七の八第一項及び第三百二十一条の七の九の規定は、平成二十八年十月一日以後の同法第三百十七条の二第一項に規定する公的年金等に係る所得に係る個人の市町村民税の特別徴収について適用し、同日前の同号に掲げる規定による改正前の地方税法第三百十七条の二第一項に規定する公的年金等に係る所得に係る個人の市町村民税の特別徴収については、なお従前の例による。 suppl-4251-3/art-10/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-10/par-1 The provisions of Article 321-7-8, paragraph (1) and Article 321-7-9 of the Local Tax Act after amendment by the provisions set forth in Article 1, item (iv) of the Supplementary Provisions apply to the special collection of individual municipal inhabitant tax on income pertaining to public pension, etc. prescribed in Article 317-2, paragraph (1) of that Act on or after October 1, 2016, and with regard to the special collection of individual municipal inhabitant tax on income pertaining to public pension, etc. prescribed in Article 317-2, paragraph (1) of the Local Tax Act prior to amendment by the provisions set forth in that item before that day, the provisions then in force continue to govern. machine translation, not official **第二項** 二十九年新法の規定中個人の市町村民税に関する部分は、平成二十九年度以後の年度分の個人の市町村民税について適用し、平成二十八年度分までの個人の市町村民税については、なお従前の例による。 suppl-4251-3/art-10/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-10/par-2 The provisions of the 2017 New Act relating to individual municipal inhabitant tax apply to individual municipal inhabitant tax for fiscal 2017 and subsequent fiscal years, and with regard to individual municipal inhabitant tax up to fiscal 2016, the provisions then in force continue to govern. machine translation, not official ### 第十一条（固定資産税に関する経過措置） — Transitional Measures Concerning Fixed Assets Tax caption: machine translation, not official suppl-4251-3/art-11 · https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-11 **第一項** 別段の定めがあるものを除き、新法の規定中固定資産税に関する部分は、平成二十五年度以後の年度分の固定資産税について適用し、平成二十四年度分までの固定資産税については、なお従前の例による。 suppl-4251-3/art-11/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-11/par-1 Except as otherwise provided, the provisions of the New Act relating to fixed assets tax apply to fixed assets tax for fiscal 2013 and subsequent fiscal years, and with regard to fixed assets tax up to fiscal 2012, the provisions then in force continue to govern. machine translation, not official **第二項** 平成十三年四月一日から平成二十五年三月三十一日までの間に取得された旧法附則第十五条第十二項に規定する停車場建物等に対して課する固定資産税については、なお従前の例による。 suppl-4251-3/art-11/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-11/par-2 With regard to the fixed assets tax imposed on station buildings, etc. prescribed in Article 15, paragraph (12) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2001 to March 31, 2013, the provisions then in force continue to govern. machine translation, not official **第三項** 電気通信基盤充実臨時措置法の一部を改正する法律（平成二十三年法律第五十九号）の施行の日から平成二十五年三月三十一日までの間に新設された旧法附則第十五条第二十九項に規定する設備に対して課する固定資産税については、なお従前の例による。 suppl-4251-3/art-11/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-11/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-11/par-3 With regard to the fixed assets tax imposed on the equipment prescribed in Article 15, paragraph (29) of the Supplementary Provisions of the Former Act that was newly installed during the period from the date of enforcement of the Act Partially Amending the Act on Temporary Measures for Enhancing Telecommunications Infrastructure (Act No. 59 of 2011) to March 31, 2013, the provisions then in force continue to govern. machine translation, not official **第四項** 平成十七年二月一日から平成二十五年三月三十一日までの間に取得され、又は改築された旧法附則第十六条の二第一項に規定する家屋に対して課する固定資産税については、なお従前の例による。 suppl-4251-3/art-11/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-11/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-11/par-4 With regard to the fixed assets tax imposed on houses prescribed in Article 16-2, paragraph (1) of the Supplementary Provisions of the Former Act that were acquired or rebuilt during the period from February 1, 2005 to March 31, 2013, the provisions then in force continue to govern. machine translation, not official **第五項** 平成十七年二月一日から平成二十五年三月三十一日までの間に取得され、又は改良された旧法附則第十六条の二第二項に規定する償却資産に対して課する固定資産税については、なお従前の例による。 suppl-4251-3/art-11/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-11/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-11/par-5 With regard to the fixed assets tax imposed on depreciable assets prescribed in Article 16-2, paragraph (2) of the Supplementary Provisions of the Former Act that were acquired or improved during the period from February 1, 2005 to March 31, 2013, the provisions then in force continue to govern. machine translation, not official **第六項** 平成十九年七月十六日から平成二十五年三月三十一日までの間に取得され、又は改築された旧法附則第十六条の二第三項に規定する家屋に対して課する固定資産税については、なお従前の例による。 suppl-4251-3/art-11/par-6 · https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-11/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-11/par-6 With regard to the fixed assets tax imposed on houses prescribed in Article 16-2, paragraph (3) of the Supplementary Provisions of the Former Act that were acquired or rebuilt during the period from July 16, 2007 to March 31, 2013, the provisions then in force continue to govern. machine translation, not official **第七項** 市町村長は、この法律の施行後速やかに（新法第四百十条第一項ただし書の規定により平成二十五年四月一日以後に土地及び家屋の平成二十五年度の価格等を決定する場合には、その価格等を決定する日までに）新法附則第五十五条第七項第三号ロ又は第四号ロに掲げる土地及び家屋を指定して公示するとともに、遅滞なく、総務大臣に届け出なければならない。 suppl-4251-3/art-11/par-7 · https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-11/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-11/par-7 The mayor of the municipality must, promptly after this Act comes into effect (or, in the case where the price, etc. of land and houses for fiscal 2013 is determined on or after April 1, 2013 pursuant to the proviso to Article 410, paragraph (1) of the New Act, by the date of determining that price, etc.), designate and publicly notify the land and houses set forth in Article 55, paragraph (7), item (iii), (b) or item (iv), (b) of the Supplementary Provisions of the New Act, and notify the Minister for Internal Affairs and Communications without delay. machine translation, not official ### 第十二条（都市計画税に関する経過措置） — Transitional Measures Concerning City Planning Tax caption: machine translation, not official suppl-4251-3/art-12 · https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-12 **第一項** 次項に定めるものを除き、新法の規定中都市計画税に関する部分は、平成二十五年度以後の年度分の都市計画税について適用し、平成二十四年度分までの都市計画税については、なお従前の例による。 suppl-4251-3/art-12/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-12/par-1 Except as provided in the following paragraph, the provisions of the New Act relating to city planning tax apply to city planning tax for fiscal 2013 and subsequent fiscal years, and with regard to city planning tax up to fiscal 2012, the provisions then in force continue to govern. machine translation, not official **第二項** 平成十九年七月十六日から平成二十五年三月三十一日までの間に取得され、又は改築された旧法附則第十六条の二第三項に規定する家屋に対して課する都市計画税については、なお従前の例による。 suppl-4251-3/art-12/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-12/par-2 With regard to the city planning tax imposed on houses prescribed in Article 16-2, paragraph (3) of the Supplementary Provisions of the Former Act that were acquired or rebuilt during the period from July 16, 2007 to March 31, 2013, the provisions then in force continue to govern. machine translation, not official ### 第十三条（国民健康保険税に関する経過措置） — Transitional Measures Concerning National Health Insurance Tax caption: machine translation, not official suppl-4251-3/art-13 · https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-13 **第一項** 新法第七百三条の四第十項及び第十八項の規定は、平成二十五年度以後の年度分の国民健康保険税について適用し、平成二十四年度分までの国民健康保険税については、なお従前の例による。 suppl-4251-3/art-13/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-13/par-1 The provisions of Article 703-4, paragraphs (10) and (18) of the New Act apply to national health insurance tax for fiscal 2013 and subsequent fiscal years, and with regard to national health insurance tax up to fiscal 2012, the provisions then in force continue to govern. machine translation, not official ### 第十四条 suppl-4251-3/art-14 · https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-14 **第一項** 二十九年新法附則第三十五条の六及び第三十七条から第三十七条の三までの規定は、平成二十九年度以後の年度分の国民健康保険税について適用し、平成二十八年度分までの国民健康保険税については、なお従前の例による。 suppl-4251-3/art-14/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-14/par-1 The provisions of Article 35-6 and Articles 37 through 37-3 of the Supplementary Provisions of the 2017 New Act apply to national health insurance tax for fiscal 2017 and subsequent fiscal years, and with regard to national health insurance tax up to fiscal 2016, the provisions then in force continue to govern. machine translation, not official ### 第十五条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions caption: machine translation, not official suppl-4251-3/art-15 · https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-15 **第一項** この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為並びに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及びこの附則の規定によりなお効力を有することとされる旧法の規定に係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-4251-3/art-15/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-15/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 the items of Article 1 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 and local taxes pertaining to the provisions of the Former Act that are to remain in force pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern. machine translation, not official ### 第十六条（政令への委任） — Delegation to Cabinet Order caption: machine translation, not official suppl-4251-3/art-16 · https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-16 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-16 **第一項** この附則に定めるもののほか、この法律の施行に関し必要な経過措置は、政令で定める。 suppl-4251-3/art-16/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-16/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-16/par-1 Beyond what is provided for in these Supplementary Provisions, transitional measures necessary for the enforcement of this Act are specified by Cabinet Order. machine translation, not official ### 第二十四条（地方税法等の一部を改正する法律の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Local Tax Act, etc. caption: machine translation, not official suppl-4251-3/art-24 · https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-24 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-24 **第一項** 前条の規定による改正後の地方税法等の一部を改正する法律附則第三条第二項の規定によりなお効力を有するものとして読み替えて適用される同法第一条の規定による改正前の地方税法附則第三十五条の三第八項の規定は、平成二十九年度以後の年度分の個人の道府県民税について適用し、平成二十八年度分までの個人の道府県民税については、なお従前の例による。 suppl-4251-3/art-24/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-24/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-24/par-1 The provisions of Article 35-3, paragraph (8) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions of Article 1 of the Act Partially Amending the Local Tax Act, etc. after amendment by the provisions of the preceding Article, as they remain in force and are applied with replaced terms pursuant to Article 3, paragraph (2) of the Supplementary Provisions of that Act, apply to individual prefectural inhabitant tax for fiscal 2017 and subsequent fiscal years, and with regard to individual prefectural inhabitant tax up to fiscal 2016, the provisions then in force continue to govern. machine translation, not official **第二項** 前条の規定による改正後の地方税法等の一部を改正する法律附則第八条第二項の規定によりなお効力を有するものとして読み替えて適用される同法第一条の規定による改正前の地方税法附則第三十五条の三第十八項の規定は、平成二十九年度以後の年度分の個人の市町村民税について適用し、平成二十八年度分までの個人の市町村民税については、なお従前の例による。 suppl-4251-3/art-24/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-24/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-24/par-2 The provisions of Article 35-3, paragraph (18) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions of Article 1 of the Act Partially Amending the Local Tax Act, etc. after amendment by the provisions of the preceding Article, as they remain in force and are applied with replaced terms pursuant to Article 8, paragraph (2) of the Supplementary Provisions of that Act, apply to individual municipal inhabitant tax for fiscal 2017 and subsequent fiscal years, and with regard to individual municipal inhabitant tax up to fiscal 2016, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4251-3/art-1/par-1/item-1: 附則第三条 → 地方税法 附則第三条 (Supplementary Provisions, Article 3), suppl-4251-3/art-3 — https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-3 - suppl-4251-3/art-1/par-1/item-1: 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-4251-3/art-4/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-4/par-2 - suppl-4251-3/art-1/par-1/item-1: 第三項 → 地方税法 附則第四条第三項 (Supplementary Provisions, Article 4, paragraph (3)), suppl-4251-3/art-4/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-4/par-3 - suppl-4251-3/art-1/par-1/item-1: 第六項 → 地方税法 附則第四条第六項 (Supplementary Provisions, Article 4, paragraph (6)), suppl-4251-3/art-4/par-6 — https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-4/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-4/par-6 - suppl-4251-3/art-1/par-1/item-1: 第六条第一項 → 地方税法 附則第六条第一項 (Supplementary Provisions, Article 6, paragraph (1)), suppl-4251-3/art-6/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-6/par-1 - suppl-4251-3/art-1/par-1/item-1: 第九条第二項 → 地方税法 附則第九条第二項 (Supplementary Provisions, Article 9, paragraph (2)), suppl-4251-3/art-9/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-9/par-2 - suppl-4251-3/art-1/par-1/item-1: 第四項 → 地方税法 附則第九条第四項 (Supplementary Provisions, Article 9, paragraph (4)), suppl-4251-3/art-9/par-4 — https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-9/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-9/par-4 - suppl-4251-3/art-1/par-1/item-1: 第六項 → 地方税法 附則第九条第六項 (Supplementary Provisions, Article 9, paragraph (6)), suppl-4251-3/art-9/par-6 — https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-9/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-9/par-6 - suppl-4251-3/art-1/par-1/item-2: 附則第四条第四項 → 地方税法 附則第四条第四項 (Supplementary Provisions, Article 4, paragraph (4)), suppl-4251-3/art-4/par-4 — https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-4/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-4/par-4 - suppl-4251-3/art-1/par-1/item-2: 第五項 → 地方税法 附則第四条第五項 (Supplementary Provisions, Article 4, paragraph (5)), suppl-4251-3/art-4/par-5 — https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-4/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-4/par-5 - suppl-4251-3/art-1/par-1/item-2: 第九条第三項 → 地方税法 附則第九条第三項 (Supplementary Provisions, Article 9, paragraph (3)), suppl-4251-3/art-9/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-9/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-9/par-3 - suppl-4251-3/art-1/par-1/item-2: 第五項 → 地方税法 附則第九条第五項 (Supplementary Provisions, Article 9, paragraph (5)), suppl-4251-3/art-9/par-5 — https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-9/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-9/par-5 - suppl-4251-3/art-1/par-1/item-3: 次号 → 地方税法 附則第一条第一項第四号 (Supplementary Provisions, Article 1, paragraph (1), item (iv)), suppl-4251-3/art-1/par-1/item-4 — https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-1/par-1/item-4 - suppl-4251-3/art-1/par-1/item-3: 第五号 → 地方税法 附則第一条第一項第五号 (Supplementary Provisions, Article 1, paragraph (1), item (v)), suppl-4251-3/art-1/par-1/item-5 — https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-1/par-1/item-5 - suppl-4251-3/art-1/par-1/item-3: 附則第五条第一項から第四項まで → 地方税法 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-4251-3/art-5/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-5/par-1 - suppl-4251-3/art-1/par-1/item-3: 附則第五条第一項から第四項まで → 地方税法 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-4251-3/art-5/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-5/par-2 - suppl-4251-3/art-1/par-1/item-3: 附則第五条第一項から第四項まで → 地方税法 附則第五条第三項 (Supplementary Provisions, Article 5, paragraph (3)), suppl-4251-3/art-5/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-5/par-3 - suppl-4251-3/art-1/par-1/item-3: 附則第五条第一項から第四項まで → 地方税法 附則第五条第四項 (Supplementary Provisions, Article 5, paragraph (4)), suppl-4251-3/art-5/par-4 — https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-5/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-5/par-4 - suppl-4251-3/art-1/par-1/item-4: 附則第十条第一項 → 地方税法 附則第十条第一項 (Supplementary Provisions, Article 10, paragraph (1)), suppl-4251-3/art-10/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-10/par-1 - suppl-4251-3/art-1/par-1/item-5: 附則第五条第五項 → 地方税法 附則第五条第五項 (Supplementary Provisions, Article 5, paragraph (5)), suppl-4251-3/art-5/par-5 — https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-5/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-5/par-5 - suppl-4251-3/art-1/par-1/item-5: 第十条第二項 → 地方税法 附則第十条第二項 (Supplementary Provisions, Article 10, paragraph (2)), suppl-4251-3/art-10/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-10/par-2 - suppl-4251-3/art-1/par-1/item-5: 第十四条 → 地方税法 附則第十四条 (Supplementary Provisions, Article 14), suppl-4251-3/art-14 — https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-14 - suppl-4251-3/art-1/par-1/item-5: 第二十四条 → 地方税法 附則第二十四条 (Supplementary Provisions, Article 24), suppl-4251-3/art-24 — https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-24 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-24 - suppl-4251-3/art-2/par-1: 第十七条の六第一項第四号 → 地方税法 第十七条の六第一項第四号 (Article 17-6, paragraph (1), item (iv)), art-17-6/par-1/item-4 — https://japanlaw.org/en/local-tax-act/art-17-6/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-17-6/par-1/item-4 - suppl-4251-3/art-2/par-1: 新法第二十条の九の三第一項 → 地方税法 第二十条の九の三第一項 (Article 20-9-3, paragraph (1)), art-20-9-3/par-1 — https://japanlaw.org/en/local-tax-act/art-20-9-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-20-9-3/par-1 - suppl-4251-3/art-2/par-1: 新法第十七条の四第一項第一号 → 地方税法 第十七条の四第一項第一号 (Article 17-4, paragraph (1), item (i)), art-17-4/par-1/item-1 — https://japanlaw.org/en/local-tax-act/art-17-4/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-17-4/par-1/item-1 - suppl-4251-3/art-2/par-2: 新法第十八条第一項 → 地方税法 第十八条第一項 (Article 18, paragraph (1)), art-18/par-1 — https://japanlaw.org/en/local-tax-act/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/art-18/par-1 - suppl-4251-3/art-2/par-2: 新法第二十条の九の三第一項 → 地方税法 第二十条の九の三第一項 (Article 20-9-3, paragraph (1)), art-20-9-3/par-1 — https://japanlaw.org/en/local-tax-act/art-20-9-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-20-9-3/par-1 - suppl-4251-3/art-3/par-1: 新法附則第三条の二 → 地方税法 附則第三条の二 (Supplementary Provisions, Article 3-2), suppl-3251-226/art-3-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-3-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-2 - suppl-4251-3/art-4/par-2: 附則第六条第一項 → 地方税法 附則第六条第一項 (Supplementary Provisions, Article 6, paragraph (1)), suppl-4251-3/art-6/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-6/par-1 - suppl-4251-3/art-4/par-2: 第九条第二項 → 地方税法 附則第九条第二項 (Supplementary Provisions, Article 9, paragraph (2)), suppl-4251-3/art-9/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-9/par-2 - suppl-4251-3/art-4/par-3: 新法附則第三条の二の四第一項 → 地方税法 附則第三条の二の三第一項 (Supplementary Provisions, Article 3-2-3, paragraph (1)), suppl-3251-226/art-3-2-3/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-3-2-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-2-3/par-1 - suppl-4251-3/art-4/par-3: 第五条の六第一項 → 地方税法 附則第五条の六第一項 (Supplementary Provisions, Article 5-6, paragraph (1)), suppl-3251-226/art-5-6/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-6/par-1 - suppl-4251-3/art-4/par-3: 第五条の七第一項 → 地方税法 附則第五条の七第一項 (Supplementary Provisions, Article 5-7, paragraph (1)), suppl-3251-226/art-5-7/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-7/par-1 - suppl-4251-3/art-4/par-4: 新法附則第三条の三第二項第三号 → 地方税法 附則第三条の三第二項第三号 (Supplementary Provisions, Article 3-3, paragraph (2), item (iii)), suppl-3251-226/art-3-3/par-2/item-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-3-3/par-2/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-3/par-2/item-3 - suppl-4251-3/art-4/par-5: 新法附則第三十五条の三の二第二項 → 地方税法 附則第三十五条の三の二第二項 (Supplementary Provisions, Article 35-3-2, paragraph (2)), suppl-3251-226/art-35-3-2/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-3-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3-2/par-2 - suppl-4251-3/art-4/par-6: 新法附則第四十四条の二第二項 → 地方税法 附則第四十四条の二第四項 (Supplementary Provisions, Article 44-2, paragraph (4)), suppl-3251-226/art-44-2/par-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-44-2/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-44-2/par-4 - suppl-4251-3/art-5/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-4251-3/art-1/par-1/item-3 — https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-1/par-1/item-3 - suppl-4251-3/art-5/par-1: この条 → 地方税法 附則第五条 (Supplementary Provisions, Article 5), suppl-4251-3/art-5 — https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-5 - suppl-4251-3/art-5/par-2: 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-4251-3/art-1/par-1/item-3 — https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-1/par-1/item-3 - suppl-4251-3/art-5/par-2: この条 → 地方税法 附則第五条 (Supplementary Provisions, Article 5), suppl-4251-3/art-5 — https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-5 - suppl-4251-3/art-5/par-5: 附則第一条第五号 → 地方税法 附則第一条第一項第五号 (Supplementary Provisions, Article 1, paragraph (1), item (v)), suppl-4251-3/art-1/par-1/item-5 — https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-1/par-1/item-5 - suppl-4251-3/art-5/par-5: 附則第十条第二項 → 地方税法 附則第十条第二項 (Supplementary Provisions, Article 10, paragraph (2)), suppl-4251-3/art-10/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-10/par-2 - suppl-4251-3/art-5/par-5: 第十四条 → 地方税法 附則第十四条 (Supplementary Provisions, Article 14), suppl-4251-3/art-14 — https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-14 - suppl-4251-3/art-9/par-3: 新法附則第三条の三第五項第二号 → 地方税法 附則第三条の三第五項第二号 (Supplementary Provisions, Article 3-3, paragraph (5), item (ii)), suppl-3251-226/art-3-3/par-5/item-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-3-3/par-5/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-3/par-5/item-2 - suppl-4251-3/art-9/par-3: 第六条第五項 → 地方税法 附則第六条第五項 (Supplementary Provisions, Article 6, paragraph (5)), suppl-3251-226/art-6/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-6/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-6/par-5 - suppl-4251-3/art-9/par-3: 第三十三条の二第七項第四号 → 地方税法 附則第三十三条の二第七項第四号 (Supplementary Provisions, Article 33-2, paragraph (7), item (iv)), suppl-3251-226/art-33-2/par-7/item-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2/par-7/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-7/item-4 - suppl-4251-3/art-9/par-3: 第三十三条の三第七項第四号 → 地方税法 附則第三十三条の三第七項第四号 (Supplementary Provisions, Article 33-3, paragraph (7), item (iv)), suppl-3251-226/art-33-3/par-7/item-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-3/par-7/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-3/par-7/item-4 - suppl-4251-3/art-9/par-3: 第三十四条第六項第四号 → 地方税法 附則第三十四条第六項第四号 (Supplementary Provisions, Article 34, paragraph (6), item (iv)), suppl-3251-226/art-34/par-6/item-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34/par-6/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34/par-6/item-4 - suppl-4251-3/art-9/par-3: 第三十五条第八項第四号 → 地方税法 附則第三十五条第八項第四号 (Supplementary Provisions, Article 35, paragraph (8), item (iv)), suppl-3251-226/art-35/par-8/item-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35/par-8/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35/par-8/item-4 - suppl-4251-3/art-9/par-3: 第三十五条の四第五項第四号 → 地方税法 附則第三十五条の四第五項第四号 (Supplementary Provisions, Article 35-4, paragraph (5), item (iv)), suppl-3251-226/art-35-4/par-5/item-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-4/par-5/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-4/par-5/item-4 - suppl-4251-3/art-9/par-3: 第四十五条第四項 → 地方税法 附則第四十五条第四項 (Supplementary Provisions, Article 45, paragraph (4)), suppl-3251-226/art-45/par-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-45/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-45/par-4 - suppl-4251-3/art-9/par-3: 第五項 → 地方税法 附則第四十五条第五項 (Supplementary Provisions, Article 45, paragraph (5)), suppl-3251-226/art-45/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-45/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-45/par-5 - suppl-4251-3/art-9/par-4: 新法附則第五条の六第二項 → 地方税法 附則第五条の六第二項 (Supplementary Provisions, Article 5-6, paragraph (2)), suppl-3251-226/art-5-6/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-6/par-2 - suppl-4251-3/art-9/par-4: 第五条の七第二項 → 地方税法 附則第五条の七第二項 (Supplementary Provisions, Article 5-7, paragraph (2)), suppl-3251-226/art-5-7/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-7/par-2 - suppl-4251-3/art-9/par-5: 新法附則第三十五条の三の二第五項 → 地方税法 附則第三十五条の三の二第五項 (Supplementary Provisions, Article 35-3-2, paragraph (5)), suppl-3251-226/art-35-3-2/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-3-2/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3-2/par-5 - suppl-4251-3/art-9/par-6: 新法附則第四十四条の二第五項 → 地方税法 附則第四十四条の二第九項 (Supplementary Provisions, Article 44-2, paragraph (9)), suppl-3251-226/art-44-2/par-9 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-44-2/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-44-2/par-9 - suppl-4251-3/art-10/par-1: 附則第一条第四号 → 地方税法 附則第一条第一項第四号 (Supplementary Provisions, Article 1, paragraph (1), item (iv)), suppl-4251-3/art-1/par-1/item-4 — https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-1/par-1/item-4 - suppl-4251-3/art-10/par-1: 地方税法第三百二十一条の七の八第一項 → 地方税法 第三百二十一条の七の八第一項 (Article 321-7-8, paragraph (1)), art-321-7-8/par-1 — https://japanlaw.org/en/local-tax-act/art-321-7-8/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-7-8/par-1 - suppl-4251-3/art-10/par-1: 第三百二十一条の七の九 → 地方税法 第三百二十一条の七の九 (Article 321-7-9), art-321-7-9 — https://japanlaw.org/en/local-tax-act/art-321-7-9 · https://japanlaw.org/l/325AC0000000226/art-321-7-9 - suppl-4251-3/art-10/par-1: 同法第三百十七条の二第一項 → 地方税法 第三百十七条の二第一項 (Article 317-2, paragraph (1)), art-317-2/par-1 — https://japanlaw.org/en/local-tax-act/art-317-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-317-2/par-1 - suppl-4251-3/art-11/par-7: 新法第四百十条第一項 → 地方税法 第四百十条第一項 (Article 410, paragraph (1)), art-410/par-1 — https://japanlaw.org/en/local-tax-act/art-410/par-1 · https://japanlaw.org/l/325AC0000000226/art-410/par-1 - suppl-4251-3/art-12/par-1: 次項 → 地方税法 附則第十二条第二項 (Supplementary Provisions, Article 12, paragraph (2)), suppl-4251-3/art-12/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-12/par-2 - suppl-4251-3/art-13/par-1: 新法第七百三条の四第十項 → 地方税法 第七百三条の四第十項 (Article 703-4, paragraph (10)), art-703-4/par-10 — https://japanlaw.org/en/local-tax-act/art-703-4/par-10 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-10 - suppl-4251-3/art-13/par-1: 第十八項 → 地方税法 第七百三条の四第十八項 (Article 703-4, paragraph (18)), art-703-4/par-18 — https://japanlaw.org/en/local-tax-act/art-703-4/par-18 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-18 - suppl-4251-3/art-14/par-1: 二十九年新法附則第三十五条の六 → 地方税法 附則第三十五条の六 (Supplementary Provisions, Article 35-6), suppl-3251-226/art-35-6 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-6 - suppl-4251-3/art-14/par-1: 第三十七条から第三十七条の三まで → 地方税法 附則第三十七条 (Supplementary Provisions, Article 37), suppl-3251-226/art-37 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-37 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-37 - suppl-4251-3/art-14/par-1: 第三十七条から第三十七条の三まで → 地方税法 附則第三十七条の二 (Supplementary Provisions, Article 37-2), suppl-3251-226/art-37-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-37-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-37-2 - suppl-4251-3/art-14/par-1: 第三十七条から第三十七条の三まで → 地方税法 附則第三十七条の三 (Supplementary Provisions, Article 37-3), suppl-3251-226/art-37-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-37-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-37-3 - suppl-4251-3/art-15/par-1: 附則第一条 → 地方税法 附則第一条 (Supplementary Provisions, Article 1), suppl-4251-3/art-1 — https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-1 - suppl-4251-3/art-15/par-1: この条 → 地方税法 附則第十五条 (Supplementary Provisions, Article 15), suppl-4251-3/art-15 — https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-15 ## Cited by 12 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-4251-3/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-1/par-1/item-1 - 地方税法 附則第一条第一項第二号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-1/par-1/item-2 - 地方税法 附則第一条第一項第三号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-1/par-1/item-3 - 地方税法 附則第一条第一項第四号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-1/par-1/item-4 - 地方税法 附則第一条第一項第五号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-1/par-1/item-5 - 地方税法 附則第四条第二項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-4/par-2 - 地方税法 附則第五条第一項 — https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-5/par-1 - 地方税法 附則第五条第二項 — https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-5/par-2 - 地方税法 附則第五条第五項 — https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-5/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-5/par-5 - 地方税法 附則第十条第一項 — https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-10/par-1 - 地方税法 附則第十二条第一項（都市計画税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-12/par-1 - 地方税法 附則第十五条第一項（罰則に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-15/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), retrieved 2026-10-27 - Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-236, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-286, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-306, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-311, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-003, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-235, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-240, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-281, 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 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-287, 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