# 地方税法 / Local Tax Act — 第十五条 (Supplementary Provisions, Article 15)

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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: 第十五条 (Supplementary Provisions, Article 15)（市町村民税に関する経過措置） — address `suppl-4271-2/art-15`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-15
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-15
- 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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### 第十五条（市町村民税に関する経過措置） — Transitional Measures Concerning Municipal Inhabitant Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-4271-2/art-15 · https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-15</sup>

**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。
<sup>suppl-4271-2/art-15/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-15/par-1</sup>
Except as otherwise specially provided, the provisions of the New Act relating to individual municipal inhabitant tax apply to individual municipal inhabitant tax for fiscal 2015 and subsequent fiscal years, and with regard to individual municipal inhabitant tax for fiscal 2014 and earlier fiscal years, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  新法第三百十三条第二項の規定は、平成二十八年度以後の年度分の個人の市町村民税について適用し、平成二十七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。
<sup>suppl-4271-2/art-15/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-15/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-15/par-2</sup>
The provisions of Article 313, paragraph (2) of the New Act apply to individual municipal inhabitant tax for fiscal 2016 and subsequent fiscal years, and with regard to individual municipal inhabitant tax for fiscal 2015 and earlier fiscal years, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第三項**  新法第三百十四条の七第二項の規定は、平成二十八年度以後の年度分の個人の市町村民税について適用し、平成二十七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。
<sup>suppl-4271-2/art-15/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-15/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-15/par-3</sup>
The provisions of Article 314-7, paragraph (2) of the New Act apply to individual municipal inhabitant tax for fiscal 2016 and subsequent fiscal years, and with regard to individual municipal inhabitant tax for fiscal 2015 and earlier fiscal years, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第四項**  新法附則第七条第八項から第十四項までの規定は、市町村民税の所得割の納税義務者が施行日以後に支出する新法第三百十四条の七第一項第一号に掲げる寄附金について適用する。
<sup>suppl-4271-2/art-15/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-15/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-15/par-4</sup>
The provisions of Article 7, paragraphs (8) through (14) of the Supplementary Provisions of the New Act apply to donations listed in Article 314-7, paragraph (1), item (i) of the New Act that a person liable for the municipal inhabitant tax income levy pays on or after the Effective Date.
<sup>machine translation, not official</sup>

**第五項**  新法附則第七条の二第四項から第六項まで及び第七条の三第二項の規定は、平成二十八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。
<sup>suppl-4271-2/art-15/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-15/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-15/par-5</sup>
The provisions of Article 7-2, paragraphs (4) through (6) and Article 7-3, paragraph (2) of the Supplementary Provisions of the New Act apply to individual municipal inhabitant tax for fiscal 2016 and subsequent fiscal years.
<sup>machine translation, not official</sup>

**第六項**  別段の定めがあるものを除き、新法の規定中法人の市町村民税に関する部分は、施行日以後に開始する事業年度分の法人の市町村民税及び施行日以後に開始する連結事業年度分の法人の市町村民税について適用し、施行日前に開始した事業年度分の法人の市町村民税及び施行日前に開始した連結事業年度分の法人の市町村民税については、なお従前の例による。
<sup>suppl-4271-2/art-15/par-6 · https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-15/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-15/par-6</sup>
Except as otherwise provided, the provisions of the New Act relating to corporate municipal inhabitant tax apply to corporate municipal inhabitant tax for business years beginning on or after the Effective Date and corporate municipal inhabitant tax for consolidated business years beginning on or after the Effective Date, and with regard to corporate municipal inhabitant tax for business years that began before the Effective Date and corporate municipal inhabitant tax for consolidated business years that began before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第七項**  新法第二百九十二条第一項第四号（所得税法等改正法第八条の規定による改正後の租税特別措置法第四十二条の十二及び第四十二条の十二の二の規定に係る部分に限る。以下この項において同じ。）及び第四号の三（所得税法等改正法第八条の規定による改正後の租税特別措置法第六十八条の十五の二及び第六十八条の十五の三の規定に係る部分に限る。以下この項において同じ。）並びに附則第八条第三項（新法第二百九十二条第一項第四号の規定に係る部分に限る。）、第四項（新法第二百九十二条第一項第四号の三の規定に係る部分に限る。）、第五項（新法第二百九十二条第一項第四号の規定に係る部分に限る。）及び第六項（新法第二百九十二条第一項第四号の三の規定に係る部分に限る。）の規定は、附則第一条第十三号に掲げる規定の施行の日以後に終了する事業年度分の法人の市町村民税及び同日以後に終了する連結事業年度分の法人の市町村民税について適用し、同日前に終了した事業年度分の法人の市町村民税及び同日前に終了した連結事業年度分の法人の市町村民税については、なお従前の例による。
<sup>suppl-4271-2/art-15/par-7 · https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-15/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-15/par-7</sup>
The provisions of Article 292, paragraph (1), item (iv) of the New Act (limited to the part pertaining to Articles 42-12 and 42-12-2 of the Act on Special Measures Concerning Taxation as amended by Article 8 of the Income Tax Act Amendment Act; the same applies hereinafter in this paragraph) and item (iv)-3 of that paragraph (limited to the part pertaining to Articles 68-15-2 and 68-15-3 of the Act on Special Measures Concerning Taxation as amended by Article 8 of the Income Tax Act Amendment Act; the same applies hereinafter in this paragraph), and Article 8, paragraph (3) (limited to the part pertaining to the provisions of Article 292, paragraph (1), item (iv) of the New Act), paragraph (4) (limited to the part pertaining to the provisions of Article 292, paragraph (1), item (iv)-3 of the New Act), paragraph (5) (limited to the part pertaining to the provisions of Article 292, paragraph (1), item (iv) of the New Act) and paragraph (6) (limited to the part pertaining to the provisions of Article 292, paragraph (1), item (iv)-3 of the New Act) of the Supplementary Provisions of the New Act, apply to corporate municipal inhabitant tax for business years ending on or after the date of enforcement of the provisions listed in Article 1, item (xiii) of the Supplementary Provisions and corporate municipal inhabitant tax for consolidated business years ending on or after that date, and with regard to corporate municipal inhabitant tax for business years that ended before that date and corporate municipal inhabitant tax for consolidated business years that ended before that date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第八項**  施行日から附則第一条第十三号に掲げる規定の施行の日の前日までの間における新法第二百九十二条第一項第四号の三（新法附則第八条第六項の規定により読み替えて適用される場合を含む。）の規定の適用については、同号中「第六十八条の十五の三」とあるのは「第六十八条の十五の二」と、新法附則第八条第六項中「第六十八条の十五の三まで」とあるのは「第六十八条の十五の二まで」と、「第六十八条の十五、第六十八条の十五の三」とあるのは「第六十八条の十五」とする。
<sup>suppl-4271-2/art-15/par-8 · https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-15/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-15/par-8</sup>
With respect to the application, during the period from the Effective Date to the day preceding the date of enforcement of the provisions listed in Article 1, item (xiii) of the Supplementary Provisions, of Article 292, paragraph (1), item (iv)-3 of the New Act (including where it is applied with the terms deemed to be replaced pursuant to Article 8, paragraph (6) of the Supplementary Provisions of the New Act), the words "Article 68-15-3" in that item are deemed to be replaced with "Article 68-15-2", the words "through Article 68-15-3" in Article 8, paragraph (6) of the Supplementary Provisions of the New Act are deemed to be replaced with "through Article 68-15-2", and the words "Article 68-15, Article 68-15-3" are deemed to be replaced with "Article 68-15".
<sup>machine translation, not official</sup>

**第九項**  新法第三百二十一条の八第一項の規定によって申告納付する法人で法人税法第七十一条第一項（同法第七十二条第一項の規定が適用される場合を除く。）に規定する申告書を提出する義務があるもの並びに新法第三百二十一条の八第二項の規定によって申告納付する法人及び同条第三項の規定によって納付する法人の施行日以後に開始する最初の事業年度分の法人の市町村民税及び施行日以後に開始する最初の連結事業年度分の法人の市町村民税についての新法第三百十二条第一項の規定の適用については、同項中「資本金等の額が」とあるのは「地方税法等の一部を改正する法律（平成二十七年法律第二号）第一条の規定による改正前の地方税法第二百九十二条第一項第四号の五に規定する資本金等の額が」とし、同条第六項及び第七項の規定は、適用しないものとする。この場合において、旧法第三百十二条第五項の規定は、なおその効力を有する。
<sup>suppl-4271-2/art-15/par-9 · https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-15/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-15/par-9</sup>
With respect to the application of Article 312, paragraph (1) of the New Act to corporate municipal inhabitant tax for the first business year beginning on or after the Effective Date and corporate municipal inhabitant tax for the first consolidated business year beginning on or after the Effective Date of a corporation that files and pays under Article 321-8, paragraph (1) of the New Act and is obliged to submit the return prescribed in Article 71, paragraph (1) of the Corporation Tax Act (excluding the case where Article 72, paragraph (1) of that Act applies), a corporation that files and pays under Article 321-8, paragraph (2) of the New Act, and a corporation that pays under Article 321-8, paragraph (3) of the New Act, the words "the amount of stated capital, etc. is" in Article 312, paragraph (1) of the New Act are deemed to be replaced with "the amount of stated capital, etc. prescribed in Article 292, paragraph (1), item (iv)-5 of the Local Tax Act prior to its amendment by Article 1 of the Act Partially Amending the Local Tax Act, etc. (Act No. 2 of 2015) is", and Article 312, paragraphs (6) and (7) of the New Act do not apply. In this case, Article 312, paragraph (5) of the Former Act remains in force.
<sup>machine translation, not official</sup>

**第十項**  新法第三百二十一条の八第五項に規定する法人について、同項に規定する連結適用前欠損金額又は同項に規定する連結適用前災害損失欠損金額がある場合における当該連結適用前欠損金額又は当該連結適用前災害損失欠損金額に係る同条第六項の規定の適用については、次に定めるところによる。
<sup>suppl-4271-2/art-15/par-10 · https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-15/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-15/par-10</sup>
Where a corporation prescribed in Article 321-8, paragraph (5) of the New Act has a deficit before application of consolidated taxation prescribed in Article 321-8, paragraph (5) of the New Act or a disaster loss deficit before application of consolidated taxation prescribed in Article 321-8, paragraph (5) of the New Act, the application of Article 321-8, paragraph (6) of the New Act to that deficit before application of consolidated taxation or that disaster loss deficit before application of consolidated taxation is as follows:
<sup>machine translation, not official</sup>

  **一**  当該法人の新法第三百二十一条の八第五項に規定する最初連結事業年度（以下この項において「最初連結事業年度」という。）の開始の日（二以上の最初連結事業年度の開始の日がある場合には、当該連結適用前欠損金額又は当該連結適用前災害損失欠損金額の生じた事業年度後最初の最初連結事業年度の開始の日。次号において同じ。）が平成二十四年四月一日前である場合には、同条第六項第一号中「同法」とあるのは「経済社会の構造の変化に対応した税制の構築を図るための所得税法等の一部を改正する法律（平成二十三年法律第百十四号）第二条の規定による改正前の法人税法（次号において「平成二十三年改正前の法人税法」という。）」と、同項第二号中「同法第八十一条の十二第三項」とあるのは「平成二十三年改正前の法人税法第八十一条の十二第三項」とする。
  <sup>suppl-4271-2/art-15/par-10/item-1 · https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-15/par-10/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-15/par-10/item-1</sup>
  where the start date of the first consolidated business year prescribed in Article 321-8, paragraph (5) of the New Act of the corporation (hereinafter in this paragraph referred to as the "first consolidated business year") (where there are start dates of two or more first consolidated business years, the start date of the first first consolidated business year after the business year in which that deficit before application of consolidated taxation or that disaster loss deficit before application of consolidated taxation arose; the same applies in the following item) is before April 1, 2012, the words "that Act" in Article 321-8, paragraph (6), item (i) of the New Act are deemed to be replaced with "the Corporation Tax Act prior to its amendment by Article 2 of the Act Partially Amending the Income Tax Act, etc. to Build a Tax System Responding to Changes in the Economic and Social Structure (Act No. 114 of 2011) (referred to as the "pre-2011-amendment Corporation Tax Act" in the following item)", and the words "Article 81-12, paragraph (3) of that Act" in item (ii) of that paragraph are deemed to be replaced with "Article 81-12, paragraph (3) of the pre-2011-amendment Corporation Tax Act".
  <sup>machine translation, not official</sup>

  **二**  当該法人の最初連結事業年度の開始の日が平成二十四年四月一日から平成二十七年三月三十一日までの間である場合には、新法第三百二十一条の八第六項第一号中「同法」とあるのは「所得税法等の一部を改正する法律（平成二十七年法律第九号）第二条の規定による改正前の法人税法（次号において「平成二十七年改正前の法人税法」という。）」と、同項第二号中「同法第八十一条の十二第三項」とあるのは「平成二十七年改正前の法人税法第八十一条の十二第三項」とする。
  <sup>suppl-4271-2/art-15/par-10/item-2 · https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-15/par-10/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-15/par-10/item-2</sup>
  where the start date of the first consolidated business year of the corporation falls during the period from April 1, 2012 through March 31, 2015, the words "that Act" in Article 321-8, paragraph (6), item (i) of the New Act are deemed to be replaced with "the Corporation Tax Act prior to its amendment by Article 2 of the Act Partially Amending the Income Tax Act, etc. (Act No. 9 of 2015) (referred to as the "pre-2015-amendment Corporation Tax Act" in the following item)", and the words "Article 81-12, paragraph (3) of that Act" in item (ii) of that paragraph are deemed to be replaced with "Article 81-12, paragraph (3) of the pre-2015-amendment Corporation Tax Act".
  <sup>machine translation, not official</sup>

---

## Cites
- suppl-4271-2/art-15/par-2: 新法第三百十三条第二項 → 地方税法 第三百十三条第二項 (Article 313, paragraph (2)), art-313/par-2 — https://japanlaw.org/en/local-tax-act/art-313/par-2 · https://japanlaw.org/l/325AC0000000226/art-313/par-2
- suppl-4271-2/art-15/par-3: 新法第三百十四条の七第二項 → 地方税法 第三百十四条の七第十一項 (Article 314-7, paragraph (11)), art-314-7/par-11 — https://japanlaw.org/en/local-tax-act/art-314-7/par-11 · https://japanlaw.org/l/325AC0000000226/art-314-7/par-11
- suppl-4271-2/art-15/par-4: 新法附則第七条第八項から第十四項まで → 地方税法 附則第七条第十項 (Supplementary Provisions, Article 7, paragraph (10)), suppl-3251-226/art-7/par-10 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-7/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-7/par-10
- suppl-4271-2/art-15/par-4: 新法附則第七条第八項から第十四項まで → 地方税法 附則第七条第十一項 (Supplementary Provisions, Article 7, paragraph (11)), suppl-3251-226/art-7/par-11 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-7/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-7/par-11
- suppl-4271-2/art-15/par-4: 新法附則第七条第八項から第十四項まで → 地方税法 附則第七条第十二項 (Supplementary Provisions, Article 7, paragraph (12)), suppl-3251-226/art-7/par-12 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-7/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-7/par-12
- suppl-4271-2/art-15/par-4: 新法附則第七条第八項から第十四項まで → 地方税法 附則第七条第十三項 (Supplementary Provisions, Article 7, paragraph (13)), suppl-3251-226/art-7/par-13 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-7/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-7/par-13
- suppl-4271-2/art-15/par-4: 新法附則第七条第八項から第十四項まで → 地方税法 附則第七条第十四項 (Supplementary Provisions, Article 7, paragraph (14)), suppl-3251-226/art-7/par-14 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-7/par-14 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-7/par-14
- suppl-4271-2/art-15/par-4: 新法附則第七条第八項から第十四項まで → 地方税法 附則第七条第八項 (Supplementary Provisions, Article 7, paragraph (8)), suppl-3251-226/art-7/par-8 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-7/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-7/par-8
- suppl-4271-2/art-15/par-4: 新法附則第七条第八項から第十四項まで → 地方税法 附則第七条第九項 (Supplementary Provisions, Article 7, paragraph (9)), suppl-3251-226/art-7/par-9 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-7/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-7/par-9
- suppl-4271-2/art-15/par-4: 新法第三百十四条の七第一項第一号 → 地方税法 第三百十四条の七第一項第一号 (Article 314-7, paragraph (1), item (i)), art-314-7/par-1/item-1 — https://japanlaw.org/en/local-tax-act/art-314-7/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-314-7/par-1/item-1
- suppl-4271-2/art-15/par-5: 新法附則第七条の二第四項から第六項まで → 地方税法 附則第七条の二第四項 (Supplementary Provisions, Article 7-2, paragraph (4)), suppl-3251-226/art-7-2/par-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-7-2/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-7-2/par-4
- suppl-4271-2/art-15/par-5: 新法附則第七条の二第四項から第六項まで → 地方税法 附則第七条の二第五項 (Supplementary Provisions, Article 7-2, paragraph (5)), suppl-3251-226/art-7-2/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-7-2/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-7-2/par-5
- suppl-4271-2/art-15/par-5: 新法附則第七条の二第四項から第六項まで → 地方税法 附則第七条の二第六項 (Supplementary Provisions, Article 7-2, paragraph (6)), suppl-3251-226/art-7-2/par-6 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-7-2/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-7-2/par-6
- suppl-4271-2/art-15/par-5: 第七条の三第二項 → 地方税法 附則第七条の三第二項 (Supplementary Provisions, Article 7-3, paragraph (2)), suppl-3251-226/art-7-3/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-7-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-7-3/par-2
- suppl-4271-2/art-15/par-7: 新法第二百九十二条第一項第四号 → 地方税法 第二百九十二条第一項第四号 (Article 292, paragraph (1), item (iv)), art-292/par-1/item-4 — https://japanlaw.org/en/local-tax-act/art-292/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-292/par-1/item-4
- suppl-4271-2/art-15/par-7: 所得税法等改正法第八条 → e-Gov law 427AC0000000009, 第八条 (Article 8), art-8 — not held in this collection
- suppl-4271-2/art-15/par-7: この項 → 地方税法 附則第十五条第七項 (Supplementary Provisions, Article 15, paragraph (7)), suppl-4271-2/art-15/par-7 — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-15/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-15/par-7
- suppl-4271-2/art-15/par-7: 附則第八条第三項 → 地方税法 附則第八条第三項 (Supplementary Provisions, Article 8, paragraph (3)), suppl-4271-2/art-8/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-8/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-8/par-3
- suppl-4271-2/art-15/par-7: 第四項 → 地方税法 附則第八条第四項 (Supplementary Provisions, Article 8, paragraph (4)), suppl-4271-2/art-8/par-4 — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-8/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-8/par-4
- suppl-4271-2/art-15/par-7: 第五項 → 地方税法 附則第八条第五項 (Supplementary Provisions, Article 8, paragraph (5)), suppl-4271-2/art-8/par-5 — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-8/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-8/par-5
- suppl-4271-2/art-15/par-7: 第六項 → 地方税法 附則第八条第六項 (Supplementary Provisions, Article 8, paragraph (6)), suppl-4271-2/art-8/par-6 — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-8/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-8/par-6
- suppl-4271-2/art-15/par-7: 附則第一条第十三号 → 地方税法 附則第一条第一項第十三号 (Supplementary Provisions, Article 1, paragraph (1), item (xiii)), suppl-4271-2/art-1/par-1/item-13 — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-1/par-1/item-13 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-13
- suppl-4271-2/art-15/par-8: 附則第一条第十三号 → 地方税法 附則第一条第一項第十三号 (Supplementary Provisions, Article 1, paragraph (1), item (xiii)), suppl-4271-2/art-1/par-1/item-13 — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-1/par-1/item-13 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-13
- suppl-4271-2/art-15/par-9: 新法第三百二十一条の八第一項 → 地方税法 第三百二十一条の八第一項 (Article 321-8, paragraph (1)), art-321-8/par-1 — https://japanlaw.org/en/local-tax-act/art-321-8/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-1
- suppl-4271-2/art-15/par-9: 新法第三百二十一条の八第二項 → 地方税法 第三百二十一条の八第二項 (Article 321-8, paragraph (2)), art-321-8/par-2 — https://japanlaw.org/en/local-tax-act/art-321-8/par-2 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-2
- suppl-4271-2/art-15/par-9: 同条第三項 → 地方税法 第三百二十一条の八第三項 (Article 321-8, paragraph (3)), art-321-8/par-3 — https://japanlaw.org/en/local-tax-act/art-321-8/par-3 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-3
- suppl-4271-2/art-15/par-9: 新法第三百十二条第一項 → 地方税法 第三百十二条第一項 (Article 312, paragraph (1)), art-312/par-1 — https://japanlaw.org/en/local-tax-act/art-312/par-1 · https://japanlaw.org/l/325AC0000000226/art-312/par-1
- suppl-4271-2/art-15/par-9: 地方税法等の一部を改正する法律（平成二十七年法律第二号）第一条 → e-Gov law 427AC0000000002, 第一条 (Article 1), art-1 — not held in this collection
- suppl-4271-2/art-15/par-9: 同条第六項 → 地方税法 第三百十二条第六項 (Article 312, paragraph (6)), art-312/par-6 — https://japanlaw.org/en/local-tax-act/art-312/par-6 · https://japanlaw.org/l/325AC0000000226/art-312/par-6
- suppl-4271-2/art-15/par-9: 第七項 → 地方税法 第三百十二条第七項 (Article 312, paragraph (7)), art-312/par-7 — https://japanlaw.org/en/local-tax-act/art-312/par-7 · https://japanlaw.org/l/325AC0000000226/art-312/par-7
- suppl-4271-2/art-15/par-10: 新法第三百二十一条の八第五項 → 地方税法 第三百二十一条の八第五項 (Article 321-8, paragraph (5)), art-321-8/par-5 — https://japanlaw.org/en/local-tax-act/art-321-8/par-5 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-5
- suppl-4271-2/art-15/par-10: 同条第六項 → 地方税法 第三百二十一条の八第六項 (Article 321-8, paragraph (6)), art-321-8/par-6 — https://japanlaw.org/en/local-tax-act/art-321-8/par-6 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-6
- suppl-4271-2/art-15/par-10/item-1: 新法第三百二十一条の八第五項 → 地方税法 第三百二十一条の八第五項 (Article 321-8, paragraph (5)), art-321-8/par-5 — https://japanlaw.org/en/local-tax-act/art-321-8/par-5 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-5
- suppl-4271-2/art-15/par-10/item-1: この項 → 地方税法 附則第十五条第十項 (Supplementary Provisions, Article 15, paragraph (10)), suppl-4271-2/art-15/par-10 — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-15/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-15/par-10
- suppl-4271-2/art-15/par-10/item-1: 次号 → 地方税法 附則第十五条第十項第二号 (Supplementary Provisions, Article 15, paragraph (10), item (ii)), suppl-4271-2/art-15/par-10/item-2 — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-15/par-10/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-15/par-10/item-2
- suppl-4271-2/art-15/par-10/item-2: 所得税法等の一部を改正する法律（平成二十七年法律第九号）第二条 → e-Gov law 427AC0000000009, 第二条 (Article 2), art-2 — not held in this collection

## Cited by

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

- 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-4271-2/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-5
- 地方税法 附則第一条第一項第十三号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-1/par-1/item-13 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-13
- 地方税法 附則第十五条第七項（市町村民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-15/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-15/par-7
- 地方税法 附則第十五条第十項第一号（市町村民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-15/par-10/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-15/par-10/item-1
- 地方税法 附則第二十七条第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-27/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-27/par-1

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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-20261027T214204-240, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-289, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-290, 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